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2005 SESSION

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CHAPTER 835 An Act to amend and reenact § 15.2-2511.1 of the Code of Virginia, relating to return of local surplus funds. [H 2622] Approved March 26, 2005  

Be it enacted by the General Assembly of Virginia:

1.  That § 15.2-2511.1 of the Code of Virginia is amended and reenacted as follows:

  § 15.2-2511.1. Return of local surplus funds.

Any county with a population between 65,000 and 70,000 according to the 1990 United States Census locality may by ordinance develop a method for returning surplus real property tax revenues to taxpayers who are assessed real property taxes in any fiscal year in which the county locality reports a surplus. The county locality may reduce a taxpayer's refund by the amount of any taxes, penalties and interest that are due from such taxpayer, or any past-due taxes, penalties and interest that have been assessed within the appropriate period of limitations.