Subject:
Title
Consider a refund of 2019 Business Personal Property tax
Body
Presented By: Chris Brown, City Attorney
Recommendation and Review
§ 58.1-3981 of the Code of Virginia requires City Council approval of any refunds in excess of $2,500. To provide Council with adequate information to determine approval while also maintaining confidentiality pursuant to Code of Virginia §58.1-3, the business name has been redacted on the Certificate of the Commissioner of the Revenue. The original version of the Commissioner’s certification is on file in the Commissioner’s office, protected by attorney-client privilege, and will be signed by the City Attorney and provided to the Treasurer following Council approval.
Taxpayer A paid for business leased vehicles that had a City of Harrisonburg garage jurisdiction in the Department of Motor Vehicles records. Taxpayer A had reported the vehicles to other localities in Virginia as of January 1st. Taxpayer A has verified that the lessees did have the vehicles physically located in those localities and not the City of Harrisonburg. The Commissioner of the Revenue office confirmed that the other localities had taxed Taxpayer A for the same vehicles in 2019. The refund for 2019 is $7,591.43 plus interest at a rate of 4%.