CHAPTER 71

AN ACT to amend the Code of Virginia by adding a section numbered
58-1142.1, to permit refunds of local levies erroneously paid. 5 aR
[ ]

Approved February 20, 1958

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding a section numbered
58-1142.1 as follows:

§ 58-1142.1. The governing body of any city or county may provide
by ordinance for the refund of any local levies erroneously paid. If such
ordinance be passed, and the commissioner of the revenue is satisfied that
he has erroneously assessed such applicant with any local levies as pro-
vided in §§ 58-1141 and 58-1142, he shall certify to the tax collecting of-
ficer the amount erroneously assessed. If the levies have not been paid,
the applicant shall be exonerated from payment of so much thereof as is
erroneous, and if such levies have been paid, the tax collecting officer or
his successor in office shall refund to the applicant the amount erro-
neously paid, together, with any penalties and interest paid thereon.

When the commissioner of the revenue who made the erroneous
assessment has been succeeded by another person, such person shall have
the same authority as the commissioner making the original erroneous
assessment provided he makes diligent investigation to determine that
the original assessment was erroneously made and certifies thereto to
the local tax collecting officer and to his local governing body.

No refund shall be made in any case when more than three years
has elapsed since such assessment.