Virginia HB 773: Refunds of local taxes; authority of treasurer.

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2020 SESSION

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20103787D

HOUSE BILL NO. 773 

Offered January 8, 2020 

Prefiled January 7, 2020 

A BILL to amend and reenact � 58.1-3981 of the Code of 
 Virginia, relating to refunds of local taxes; authority of treasurer. 
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Patrons-- LaRock and Cole, M.L. 

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Referred to Committee on Finance 

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Be it enacted by the General Assembly of Virginia:

1. That � 58.1-3981 of the Code of Virginia is amended and reenacted 
 as follows:

� 58.1-3981. Correction by commissioner or other official 
 performing his duties.

A. If the commissioner of the revenue, or other official 
 performing the duties imposed on commissioners of the revenue under this title, 
 is satisfied that he has erroneously assessed such applicant with any such tax, 
 he shall correct such assessment. If the assessment exceeds the proper amount, 
 he shall exonerate the applicant from the payment of so much as is erroneously 
 charged if not paid into the treasury of the county or city. If the assessment 
 has been paid, the governing body of the county or city shall, upon the 
 certificate of the commissioner with the consent of the town, city or county 
 attorney, or if none, the attorney for the Commonwealth, that such assessment 
 was erroneous, direct the treasurer of the county, city or town to refund the 
 excess to the taxpayer, with interest if authorized pursuant to � 58.1-3918 or 
 in the ordinance authorized by � 58.1-3916, or as otherwise authorized in that 
 section. However, the governing body of the county, city or town may authorize 
 the treasurer to approve and issue any refund up to 
 $2,500 $5,000 
 as a result of an erroneous assessment.

B. If the assessment is less than the proper amount, the 
 commissioner shall assess such applicant with the proper amount. If any 
 assessment is erroneous because of a mere clerical error or calculation, the 
 same may be corrected as herein provided and with or without petition from the 
 taxpayer. If such error or calculation was made in work performed by others in 
 connection with conducting general assessments, such mistake may be corrected 
 by the commissioner of the revenue.

C. If the commissioner of the revenue, or other official 
 performing the duties imposed on commissioners of the revenue under this title, 
 is satisfied that any assessment is erroneous because of a factual error made 
 in work performed by others in connection with conducting general 
 reassessments, he shall correct such assessment as herein provided and with or 
 without petition from the taxpayer.

D. An error in the valuation of property subject to the 
 rollback tax imposed under � 58.1-3237 for those years to which such tax is 
 applicable may be corrected within three years of the assessment of the 
 rollback tax.

E. A copy of any correction made under this section shall be 
 certified by the commissioner or such other official to the treasurer of hi