[Adopted 1-3-1994]
The Warren County Board of Supervisors, pursuant to § 58.1-3991, Code of Virginia, may authorize the payment of interest on refunds of erroneously collected County taxes or fees under the following circumstances:
A. 
A specific written request from the person receiving the refund is submitted to the Board requesting payment of interest and specifying the circumstances under which the erroneous tax or fee was paid.
B. 
The Board finds that the payment of the erroneous tax or fee was due solely to an error on the part of the County and was not due in whole or in part to negligence or error on the part of the tax or fee payer.
The interest paid pursuant to this article shall be as determined by the County Treasurer to be the equivalent interest which was earned on invested County funds during the time period subject to the payment of interest. In no event shall such interest rate exceed the amount charged for delinquent taxes.
Interest shall run from the time such tax or fee was required to be paid or was paid, whichever is later, and shall end on the date of approval by the Board of Supervisors. Approved interest shall be paid to the recipient of the refund within 30 days of the Board's approval.