[Ord. of 4-13-1987; amended by Ord. No.
94-1, 1-24-1994; Ord. of 4-14-1997; Ord. of 10-28-2002]
When any taxes assessed by the City are delinquent and the services
of an attorney or collection agency are contracted for by the City
to assist in the collection of same, there is hereby imposed an attorney's
or collection agency's fee of 20% of the taxes, penalties and interest
so collected. In addition, there shall be an administrative fee of
$20 added for collection of taxes, penalties and interest subsequent
to the filing of a warrant or other appropriate legal document but
prior to judgment and an administrative fee of $25 added for collection
of taxes, penalties and interest subsequent to judgment.
No tax assessment or tax bill shall be deemed delinquent and
subject to the collection procedures prescribed herein during the
pendency of any administrative appeal filed pursuant to Code of Virginia,
§ 58.1-3980, so long as the appeal is filed within 90 days
of the date of assessment, and for 30 days after the date of the final
determination of the appeal.
[Ord. of 11-23-1998(2)]
Pursuant to Code of Virginia, § 58.1-3017, in order
to facilitate the assessment, billing and collection of the taxes
imposed and levied in this chapter, the assessing official shall obtain
and record the name, address and social security number or other tax
identification number of all taxpayers subject to such taxes.
Such tax identification numbers shall be used solely for the
assessment, billing and collection of taxes and shall otherwise be
considered and treated with confidentiality.
[Ord. of 1-8-2001(1); amended by Ord. No.
2005-4, 2-28-2005; 2-22-2010]
(a) Pursuant to Virginia Code, § 58.1-3990, any person who
has erroneously paid any local taxes to the Treasurer may apply to
the Commissioner of Revenue for a refund of such taxes. If the Commissioner
of Revenue is satisfied that the taxes were erroneously paid, whether
by an erroneous assessment, an erroneous calculation of the taxes
or for any other reason, then the said Commissioner shall certify
to the Treasurer the amount erroneously paid. The Treasurer shall
refund to the applicant the amount erroneously paid, together with
any penalty and interest paid thereon.
(b) No refund shall be made under this section if application therefor
is made more than three years after the last day of the tax year for
which the taxes were assessed.