Legislation # 09-0050 Enactment Number none
Type Ordinance - Coded Effective Date none
Introduction Date 2/11/2009
Title Ordinance to amend and reenact Chapter 37 “Taxation”, Article I “General” by adding thereto a new section 37-2 entitled “Refunds” enabling the city staff to make refunds of $2500 or less.
 
Legislation History 09-0050
DateNotice Of ActionDescription
2/17/2009 Enactment Number 09-0003
2/11/2009 Approved
1/30/2009 Received By Clerk's Office
 
View Attachments 09-0050
FileTypeSizeDescription
Chp 37.2 Redline.DOC Other 31K Chp. 37.2
 
Legislation Text 09-0050

 

City of Hampton, Virginia

Ordinance - Coded

22 Lincoln Street

Hampton, VA 23669

www.hampton.gov

 

File Number: 09-0050

 

Enactment Number: 09-0003

 

Ordinance to amend and reenact Chapter 37 Taxation, Article I General by adding thereto a new section 37-2 entitled Refunds enabling the city staff to make refunds of $2500 or less.

 

 

ARTICLE I.  IN GENERAL


Sec. 37-1.  Fees imposed to cover additional costs in collection of delinquent taxes or other charges.

 

(a)   There is hereby imposed upon each person chargeable with delinquent taxes or other delinquent charges, a fee to cover administrative costs which shall be in addition to all penalties and interest and shall not exceed thirty dollars ($30.00) for taxes or other charges collected subsequent to thirty (30) or more days after notice of delinquent taxes or charges pursuant to Code of Virginia 58.1-3919 but prior to the taking of any judgment with respect to such delinquent taxes or charges, and thirty-five dollars ($35.00) for taxes or other charges collected subsequent to judgment. If the collection activity is to collect on a nuisance abatement lien, the fee for administrative costs shall be one hundred fifty dollars ($150.00) or twenty-five (25) percent of the cost, whichever is less; however, in no event shall the fee be less than twenty-five dollars ($25.00).

 

(b)   There is also imposed upon each person chargeable with delinquent taxes or other delinquent charges, reasonable attorney's or collection agency's fees which shall not exceed twenty (20) percent of the taxes or other charges so collected.

 

Sec. 37-2  Refunds.

 

(a)   The city treasurer is hereby authorized to issue refunds of all local tax, including penalty and interest thereon, assessed under this chapter, including without limitation, refunds due to erroneous or incorrect assessments, proration, or clerical error. Issuance of refunds shall be in accordance with the applicable requirements of this chapter. In addition, issuance of refunds are subject to applicable provisions in the Code of Virginia, 58.1-3983.1.

 

(b)   The city treasurer shall issue refunds of local tax, penalty and interest assessed thereon, owing to a taxpayer due to an erroneous or incorrect assessment, provided that the assessing officer certifies the amount of refund due the taxpayer. No refund in excess of $2,500.00 per invoice for tax, penalty and interest shall be made until the amount of the refund is approved by city council in accordance with Code of Virginia 58.1-3981.

 

(c)   No refund of tax shall be made in any case where application is made more than three years after the last day of the tax year for which such taxes were assessed or where the application is otherwise made beyond the applicable statute of limitations set out in Title 58.1 of the Code of Virginia.

 

Secs. 37-3.  Reserved.

 

Adopted at the regular meeting of the City Council of the City of Hampton, Virginia held on February 11, 2009.

 

 

 

Signed by ____________________________ Date _________________

Molly Joseph Ward, Mayor

 

 

 

 

Attested by ____________________________ Date _________________

Katherine K. Glass

Clerk of the Council