[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.