Division 8 – Refund of Local Taxes

[Adopted 5-11-1990 (Ch. 147, Art. VIII, of the 1993 Code)]

§ 3.7-24 Refund of taxes erroneously paid; time limit.

A. Upon proper certification by the Commissioner of the Revenue or the Treasurer, Appomattox County, the County Administrator may issue warrants to refund any local taxes erroneously paid. This authority is in accordance with § 58.1-3990, Code of Virginia, as amended.

B. No refund shall be made when application therefor was made more than three years after the last day of the tax year for which such taxes were assessed.