Tax Type
Local Taxes
Property Tax
Description
Refund;Erroneous Collection of Tax;County Severance Tax Ordinance Unconstitutional
Topic
Constitutional Provisions
Local Power to Tax
Local Taxes Discussion
Payment and Refund
Date Issued
06-11-1973
The board of supervisors of a county has the authority to order the treasurer of the county to refund tax monies collected from coal producers pursuant to a county ordinance which was subsequently held to be unconstitutional, thus making the assessment of such tax erroneous. § 58-1141, Code of Virginia, provides a procedure for correcting erroneous assessments of real estate, which would apply to an assessment for severance tax purposes.
Attorney General's Opinion