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AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF PORTSMOUTH, VIRGINIA, 1988 AS AMENDED, BY AMENDING SECTIONS 35-12(b) AND (e) THEREOF, AND ADDING SECTION 35-12(f), THEREOF, PERTAINING TO ERRONEOUS TAX ASSESSMENTS. BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: 1. That Section 35-12[b) and City of Portsmouth, Virginia, 1988, follows, and that a new subsection ordained to read as follows: (e) of the Code of the be amended to read as (f) be added thereto and Section 35-12. Relief from erroneous assessments and erroneous payments, generally. (b) If the commissioner of revenue when the application is for relief from the assessment of local levies on tangible personal property, machinery and tools, or a local license tax or any other local levy, or if the city assessor when the application is for relief from the assessment of real estate, be satisfied that he has erroneously assessed any applicant for the assessment in question, and the assessment exceeds the proper amount, the commissioner of revenue or city assessor shall certify to the city treasurer and the city manager, or his designee, the amount erroneously assessed. If the taxes have not been paid, the applicant shall be exonerated from payment of so much thereof as is erroneous, and if such taxes have been Daid, the city treasurer or his successor in office and the city manager, or his designee, shall refund to the applicant the amount erroneously paid, together with any penalties and interest paid thereon. When the commissioner of revenue or city assessor who made the erroneous assessmen~ has been succeeded by another person, such person shall have the same authority as the commissioner or assessor making the original errQneous assessment provided he makes diligent investigation to determine that the original assessment was erroneously made and certifies thereto to the city treasurer, the city manager, or his designee, and the City Council. Additionally, the same refund procedure shall apply to the refunds of erroneous overpayment of taxes by any applicant.