CHAPTER 547

An Act to amend and reenact §§ 58-1142 as amended, and 58-1152.1 of the
Code of Virginia, relating to correction of erroneous assessment of
local levies and to refunds of local levies erroneously paid. fH 568]

Approved March 31, 1960

Be it enacted by the General Assembly of Virginia: oo,
1. That §§ 58-1142 as amended, and 58-1152.1 of the Code of Virginia,
be amended and reenacted as follows:

§ 58-1142. If such commissioner of the revenue, or other official per-
forming the duties imposed on commissioners of the revenue under this
title, be satisfied that he has erroneously assessed such applicant with any
such levy, as aforesaid, the commissioner or such other official shall correct
such assessment. If the assessment exceeds the proper amount, the com-
missioner or such other official shall exonerate the applicant from the pay-
ment of so much as is erroneously charged if not paid into the treasury
of the county or city; and if paid, the governing body of the county or city
shall, upon the certificate of the commissioner or such other official with
consent of the town, city or Commonwealth’s attorney that such assess-
ment was erroneous, direct the treasurer of the county or city to refund
the excess to the taxpayer, provided such time be within * three years from
the thirty-first day of December of the year in which such assessment was
made. If the assessment be less than the proper amount, the commissioner
or such other official shall assess such applicant with the proper amount
provided, further, that if any assessment be erroneous, because of a mere
clerical error or calculation, the same may be corrected as herein provided
and with or without any petition from the taxpayer involved, and without
any limitation as to time. A copy of any correction made under this section
shall be certified by the commissioner or such other official to the treasurer
of his county or the treasurer or city collector of his city; provided, how-
ever, that when an unpaid erroneous assessment of real estate is corrected
under this section and such real estate has been sold at a delinquent land
sale, the commissioner or such other official making such correction shall
certify a copy of such correction to the clerk of the circuit court of his
county or to the clerk of the court in whose office deeds are admitted to
record in his city, as the case may be; and such clerk shall note such
correction in the Delinquent Land Book opposite the entry of the tract
or lot for the year or years for which such correction is made. No refund
of a State capitation tax shall be made under this section.

§ 58-1152.1. 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 officer
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 erroneously
paid, together, with any penalties and interest paid thereon.

When the commissioner of the revenue who made the erroneous assess-
ment 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 *
have elapsed since * payment of the amount erroneously assessed.