HomeMy Public PortalAbout1980_01_09_R001RESOLUTION NO. 80-1
TOWN OF LEESBURG
IN
LOUDOUN COUNTY, VIRGINIA
PRESENTED January 9,~ 1980
ADOPTED January 9, 1980
A RESOLUTION: AUTHORIZING LEGAL ACTION FOR CORRECTION OF ERRONEOUS TAXES PAID BY
BARBER AND ROSS CO~ANY.
WHEREAS, Barber and Ross Company, a manufacturer exempt from business license
taxes under Section 58-266.1(4) of the Code of Virginia, erroneously paid business
license taxes between 1969 and 1978; and
WHEREAS, Barber and Ross Company applied to the town for a refund of erroneous
business license taxes and received $7,397 for tax years 1976, 1977 and 1978, pursuant
to Sections 58-1141 and 58-1152.1 of the Code of Virginia; and
WHEREAS, the Code of Virginia prohibits refund of erroneous taxes when the
application for refund is made more than three years after the last day of the tax
year for which the taxes were assessed except by application to the appropriate court
pursuant to Section 58-1145; and
WHEREAS, the payment of the license taxes for the years 1969 through 1975 was
improper and based on an obvious error and shoUld be corrected in order that the
ends of justice may be served:
THEREFORE, RESOLVED by the Council of the Town of Leesburg in Virginia as
follows:
The Town Attorney, on behalf of the Finance Director and the Town, is authorized
and directed to apply to the appropriate court for correction of erroneous business
license taxes paid by Barber and Ross Company for the tax years 1969 through 1975
inclusive.
PASSED this 9th day of
Attast: ~, ~ J'~/
Clerk of C~ncil
January
~ns,~or~~--~'~
Town of Leesburg