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AN ORDINANCE TO AMEND THE CODE OF THE CITY OF PORTSMOUTH, VIRGINIA, 1973, BY AMENDING CHAPTER 35, PERTAINING TO TAXATION OF PERSONAL PROPERTY AND REAL ESTATE. BE IT ORDAINED by the Council of %he City of Portsmouth, Virginia:-. 1. That Section 35-18 of the Code of'the City of Ports- mouth, Virginia, 1973, be repealed, and that said section be reserved. ~'' '~'i 2. That L 35-7 of the , of theCity of Portsmouth, Virginia, t973~ be~ordained to read as follows: SectJ relief from erroneous assessment. ~ny person who feel~ that he has been erroneously assessed for real estate tax or local levies on tangibl.e personal property, machinery and tools, or-merchants' ~apital, or a local license tax, or local capitation tax, or any other local levy., may, wi%bin (3) years from the last~.-day of the tax year for which such assessment was made, make in writing, application to the Commissioner of the Revenue-regarding the assessment of local levies on tangible p~rsOnal property, machinerlr and tools, or merchants' capital, or a local license tax, or local capitation tax~ or any other local levy, or to the City Assessor regarding the assessment of re~i estate, seeking by said application, exoneration or abatement of said tax if same is nnpaid or refun~ if ~6id-ta~ has b~en paid. An application %hat is not timely l~ade will not be considered. If the C~mmissioner of the Revenue, when the application is for relief from the assessment of local levies on tangible personal property, machinery and tools, or merchants' capital, or a local license tax, or local capitation tax, or an~ other local levy or the City Assessor where the relief is for assessment of real estate be satisfied that he has erroneously assessed such applicant for the assessment in question, and the assessment exceeds the proper araount, the Commissioner of the Revenue or the City Assessor shall exonerate the applicant from the payment of so much as is erroneously charged if said tax has not been paid. If the tax has been paid, ~he Commissioner of the Revenue shall certify to the City Council, the City Manager, and the City Attorney that such assessment was erroneous. The Clt~ Council may upon consideration thereof, direct the Treasurer of the City of Portsmouth to refund the excess to the taxpayer.