Frederick County, VA
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2024-01-24
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Part II: General Legislation
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Chapter 155 Taxation
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Article XXI Refund of Local Taxes
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 7 Elections
- Ch 14 Ordinances
- Ch 17 Parks and Recreation Department and Commission
- Ch 19 Personnel Policies
- Ch 21 Planning Commission
- Ch 33 Supervisors, Board of
- Part II: General Legislation
- Ch 45 Air Pollution and Open Burning
- Ch 48 Animals and Fowl
- Ch 50 Biosolids
- Ch 52 Building Construction
- Ch 54 Building Maintenance
- Ch 56 Buildings, Numbering of; Roads, Naming of
- Ch 61 Cable Franchise
- Ch 65 Checks, Fraudulent
- Ch 68 Conservation Easement Program
- Ch 72 Disorderly Conduct
- Ch 75 Drought Response and Contingency Plan
- Ch 79 (Reserved)
- Ch 86 (Reserved)
- Ch 89 Fire and Rescue Services
- Ch 90 Fire Prevention and Protection
- Ch 97 Historic Preservation
- Ch 104 (Reserved)
- Ch 112 (Reserved)
- Ch 118 Noise
- Ch 122 Nuisances
- Ch 130 (Reserved)
- Ch 139 Sales
- Ch 142 Solid Waste
- Ch 143 Stormwater/Erosion and Sediment Control
- Ch 144 Subdivision of Land
- Ch 149 Sunday Closings
- Ch 152 Swimming Pools
- Ch 155 Taxation
- Ch 155 Art XXI Refund of Local Taxes
- § 155-135 Adoption of statutory provisions by reference.
- § 155-136 Refunds.
- Ch 158 Vehicles and Traffic
- Ch 161 Sewage Disposal and Sewers
- Ch 165 Zoning
- Disposition List
- Ch DL Disposition List
[Adopted 3-11-1992 (Ch. 9, Art. XXII, of the 1984 Frederick
County Code)]
Pursuant to the Code of Virginia 1950, as amended,
Title 58.1, Chapter 39, § 58.1-3990, Refunds of local taxes
erroneously paid, is hereby adopted by reference thereto.
Pursuant to the authority granted by § 58.1-3990
of the Code of Virginia 1950, as amended, the Commissioner of the
Revenue may authorize a refund on erroneously assessed property designated
for local taxation. No refund shall be made in any case when application
therefor was made more than three years after the last day of the
tax year for which such taxes were assessed.
