SEARCH SITE

VIRGINIA LAW PORTAL

SEARCHABLE DATABASES

ACROSS SESSIONS

Developed and maintained by the Division of Legislative Automated Systems.

2000 SESSION

  • | print version

SB 198 Local taxes; interest on assessment refunds.

Introduced by: Janet D. Howell | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Local taxes; interest on refunds. Provides that localities are not required to pay interest on refunds to taxpayers if the amount of the refund that would be due is $10 or less or if the refund is related to prorated personal property taxes. The 1999 General Assembly passed legislation requiring a locality to pay interest on refunds at the same rate charged by the locality on delinquent taxes.


FULL TEXT

AMENDMENTS

HISTORY