19720404 1972-11AN ORDINANCE PROVIDING FOR REFUNDS OF LOCAL LEVIES
ORDINANCE NO. '
BE IT ORDAINED by the City Council of the City of Fairfax,
Virginia that Chapter ? of the Code of the City of Fairfax,
Virginia be, and it hereby is, amended by the addition thereto
of a new article, numbered Article VI reading in its entirety as
follows:
"Article VI. Refunds of Local Levies ErroneouslP~__~9~_~.
Sec. 1-21. Generally.
Any person who erroneously pays a local levy or levies
imposed by the Commissioner of Revenue, or other official per-
forming the duties imposed upon the Commissioner of Revenue, on
tangible personal property, machinery and tools, or a local
ii license tax or local real estate tax, shall be entitled to a
! refund; provided, however, that no such refund shall be made in
il any case when more than three years have elapsed since the
payment of the amount erroneously assessed.
i~ Sec. 7-22. Applications for refund.
Applications for a refund provided for in the preceding
section shall be made to the Commissioner of Revenue who shall
determine whether or not a local levy is erroneous as provided
in Sections 58-1141, 58-1142, and 58-1152.1 of the 1950 Code of
Virginia, as amended.
~ Certification b_~ Commissioner of Revenue of fact
of erroneous assessment in ap_~ment of local lev to Cit Treasurer.
If the Commissioner of Revenue be satisfied that any local
levy be erroneous and that such erroneous levy has been erroneous-
Treasurer
ly paid, then such fact shall be certified to the City
and he shall be authorized to refund the erroneous payments
together with any penalties and interests paid thereon, provided ~
that no refund shall be made under this Article contrary to any ofi
the provisions contained in Sections 58-1152.1 of the 1950 Code
of Virginia as Amended.
THIS ORDINANCE shall take effect immediately upon its
passage.
Adopted:
April 4, 1972.