Warren County, VA
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2023-07-25
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Part II, General Legislation
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Chapter 160 Taxation
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Article XII Payment of Interest on Refunds of Taxes and Fees
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Administrator
- Ch 6 Airport Commission
- Ch 10 Civil Actions
- Ch 12 Criminal and Traffic Cases
- Ch 16 Elections
- Ch 18 Fire and Rescue Services
- Ch 23 Industrial Development Authority
- Ch 27 Magisterial Districts
- Ch 30 Officers and Employees
- Ch 36 Planning Commission
- Ch 38 Procurement
- Ch 38A Procurement Policy
- Ch 39 Public-Private Partnerships
- Ch 40 Property, Unclaimed
- Ch 45 Records and Documents
- Ch 50 Safety Program
- Ch 53 Sheriff's Department
- Ch 54 Social Services
- Ch 56 Supervisors, Board of
- Part II, General Legislation
- Ch 63 Amusements
- Ch 66 Animals
- Ch 72 Bridges and Dams
- Ch 76 Building Construction
- Ch 79 Building Maintenance
- Ch 80 Buildings, Numbering of
- Ch 81 Conservation Easement Program
- Ch 82 Construction, New
- Ch 84 Curfew
- Ch 88 Enterprise Zones
- Ch 90 Fees
- Ch 92 Burning, Outdoor
- Ch 93 Fire Protection and Prevention
- Ch 96 Fireworks
- Ch 102 Garbage, Rubbish and Refuse
- Ch 104 Grass, Weeds and Foreign Growth
- Ch 107 Health Clubs
- Ch 110 Hunting
- Ch 117 Licensing
- Ch 123 Noise
- Ch 125 Nuisances
- Ch 128 Offenses
- Ch 130 Payment of Municipal Taxes and Fees
- Ch 133 Peddling and Soliciting
- Ch 137 Precious Metals and Gems
- Ch 142 Roads
- Ch 150 Soil Erosion and Sedimentation Control
- Ch 155 Subdivision of Land
- Ch 160 Taxation
- Ch 160 Art XII Payment of Interest on Refunds of Taxes and Fees
- § 160-43 Payment of interest authorized; conditions.
- § 160-44 Amount of interest to be paid.
- § 160-45 Duration of accrual; payment.
- Ch 162 Technology Zones
- Ch 164 Tradesmen Certification
- Ch 168 Trespassing
- Ch 172 Vehicles and Traffic
- Ch 175 Water
- Ch 177 Weapons
- Ch 179 Wells and Septic Systems
- Ch 180 Zoning
- Disposition List
- Ch DL Disposition List
[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.
