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2022 SESSION
22101096DBe 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 locality may by ordinance develop a method for returning
surplus real or personal
property tax revenues, or both,
to taxpayers who are assessed real property such taxes in any fiscal year
in which the locality reports a surplus. The 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.