{"data":{"id":"us-va/va.-code-15.2-2511.1","jurisdiction":"us-va","citation":"Va. Code § 15.2-2511.1","heading":"Return of local surplus funds","body":"Any locality may by ordinance develop a method for returning surplus real or personal property tax revenues, or both, to taxpayers who are assessed 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.2001, c. 246; 2005, c. 835; 2022, cc. 165, 166.","path":["Title 15.2. Counties, Cities and Towns","Subtitle II. Powers of Local Government","Chapter 25. Budgets, Audits and Reports"],"source_url":"https://law.lis.virginia.gov/vacode/15.2-2511.1/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:14:19Z","sha256":"b52b5fe58086ca2a13d8071ba123366f0094850b72c83f9a981d89e0d9291443","source_id":"us-va","stale":true,"prev":"us-va/va.-code-15.2-2511","next":"us-va/va.-code-15.2-2511.2"},"notice":"GroundRules: Original legal text. Not legal advice."}