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1998 SESSION

  • print version
(HB730)

AMENDMENTS PROPOSED BY THE SENATE COMMITTEE ON FINANCE

    1. Page 1, engrossed, line 6, after §§ 58.1-3128,

      strike

    2. Page 1, engrossed, line 10, after §§ 58.1-3128,

      strike

    3. Page 1, engrossed, line 26

      strike

        all of lines 26 through 36

    4. Page 2, engrossed, line 31, after tolled

      insert

        , with respect to any tax obligation or tax lien not discharged or otherwise relieved or rendered unenforceable pursuant to applicable law,

    5. Page 2, engrossed, line 54, after within three

      strike

        five

      insert

        three

    6. Page 3, engrossed, line 12, after assessment.

      insert

        shall abate the assessment and notify the treasurer or other collecting official of the abatement. Upon receipt of such notice, the treasurer or other collecting official shall forthwith issue a refund or take such other steps as may be necessary to correct the taxpayer's liability accordingly upon the books of the locality.

    7. Page 3, engrossed, line 13

      insert

        In the case of an erroneous assessment that has been satisfied in whole or in part through an involuntary payment, an appeal to the assessing official must be made within one year from the date of the involuntary payment. If the assessing official is satisfied that the assessment is erroneous, he

    8. Page 3, engrossed, after line 15

      insert

        shall abate the assessment and notify the treasurer or other collecting official of the abatement. Upon receipt of such notice, the treasurer or other collecting official shall forthwith issue a refund. For purposes of this section, "involuntary payment" means a payment received pursuant to § 58.1-3952 or § 58.1-520 et seq. (Setoff Debt Collection Act).

    9. Page 3, engrossed, line 18, after Act).

      strike

        remainder of line 18, and all of lines 19 through 21