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File #: 24-239    Version: 1 Name:
Type: Resolution Status: Consent Agenda
File created: 4/3/2024 In control: Board of Supervisors
On agenda: 5/1/2024 Final action:
Title: Tax Refund Approval Request
Attachments: 1. Att.A - Resolution
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AGENDA DATE: 5/1/2024

TITLE:
Title
Tax Refund Approval Request
BODY

SUBJECT/PROPOSAL/REQUEST: Request to approve tax refunds for taxpayers as required by State Code.

ITEM TYPE: Consent Action Item

STAFF CONTACT(S): Richardson, Rosenberg, Bessette, Sumner, Usher, Bowman, Lane, Lenherr, Matheny

PRESENTER (S): Jennifer Matheny

LEGAL REVIEW: Yes

REVIEWED BY: Jeffrey B. Richardson

BACKGROUND: Virginia Code ?58.1-3981 requires that erroneous tax assessments shall be corrected and that a refund, with interest as applicable, be paid back to the taxpayer. Tax refunds resulting from erroneous assessment over $10,000 must be approved by the Board of Supervisors before any payments are made.

STRATEGIC PLAN: Mission - To enhance the well-being and quality of life for all community members through the provision of the of the highest level of public service consistent with the prudent use of public funds.

DISCUSSION: Staff is requesting approval from the Board for the following tax refunds to conform with Virginia Code ?58.1-3981. Each refund amount listed below has been reviewed and certified by staff and the Chief Financial Officer with the consent of the County Attorney's Office. If approved,

$23,091.28 will be refunded to March Mountain Properties LLC due to land value change.
$22,430.75 will be refunded to Pippen Hill Farm & Vineyards LLC due to business reclassification.
$21,600.00 will be refunded to CMA Protection Inc due to business license being held in an affiliated business name.
$24,080.45 will be refunded to Memory Lane LLC due to an improvement value change.
$17,194.26 will be refunded to Medical Facilities of America due to business tangible personal property being filed and paid under this entity and an updated name and tax identification number.
$16,475.10 will be refunded to Heather L Powell due to personal property being taxed in the wrong jurisdiction.
$16,442.51 will be refunded to Enterprise Leasing Co of Norfolk/Richmond ...

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