City of Hampton, Virginia
Ordinance - Coded
22 Lincoln Street
Hampton, VA 23669
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
(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.
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.
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.
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.
s. 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 _________________
of the Council