Ordinance to Amend and Reenact the City Code of the City of Hampton, Virginia by Amending Chapter 37, Titled “Taxation,” Article I, Titled "In General,” Section 37-2, Titled “Refunds”

This ordinance amends Section 37-2(b) of the City Code of Hampton, Virginia, concerning tax refunds. The amendment modifies the threshold for refunds requiring City Council approval. Previously, refunds exceeding $10,500.00 per assessment/invoice required council approval. The amended language changes this threshold to $102,500.00 per assessment/invoice. The city treasurer will continue to issue refunds upon certification by the assessing officer, but only amounts above the new, higher threshold will need City Council approval.

This change increases the amount of tax refund that can be processed by the city treasurer without requiring City Council approval, potentially speeding up refunds for amounts between $10,500 and $102,500. No direct tax increase or decrease is associated with this procedural change.

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