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July 24, 2018 <br /> <br />Recommended Action: <br /> <br /> Adoption of the ordinance. <br /> <br />Next Steps Following Council Action: <br /> <br /> The Finance Department will make the necessary budget adjustment. In addition, <br />the Chief of Police or his designee will provide grant management and oversight. <br /> <br />Motion by Mr. Clark, and seconded by Ms. Lucas-Burke, to adopt the following <br />ordinance, and was adopted by the following vote: <br /> <br />“ORDINANCE ACCEPTING A BYRNE JUSTICE ASSISTANCE GRANT IN THE <br />AMOUNT OF $79,830 FROM THE UNITED STATES DEPARTMENT OF JUSTICE AND <br />APPROPRIATING SAID FUNDS IN THE FY 2019 GRANTS FUND FOR USE BY THE <br />PORTSMOUTH POLICE DEPARTMENT.” <br /> <br /> <br />Ayes: Clark, Lucas-Burke, Moody, Psimas, Smith, Whitaker, Rowe <br />Nays: None <br /> <br />18 - 288 - Adoption of an ordinance authorizing a real estate tax overpayment <br />refund to Dorothy S. Hudson. <br /> <br />Background: <br /> <br /> The Portsmouth Department of Social Services administers the tax relief program <br />for the City of Portsmouth. The two components of this program are designed to either <br />reduce or freeze the Real Estate Tax liability for qualified elderly and/or disabled <br />homeowners. <br /> <br /> Staff review has determined that an internal error was made in calculating the tax <br />relief for Ms. Hudson. <br /> <br />Discussion: <br /> <br /> Section 58.1-3990 of the Code of Virginia (1950) allows the governing body of a <br />city to provide, by ordinance, for the refund of any local taxes erroneously paid. It limits <br />the refund to a time period that is no more than three years after the last day of the tax <br />year that taxes were assessed. <br /> <br /> The City of Portsmouth has passed such an ordinance, Section 35-14 of the <br />Portsmouth City Code (2006), which grants relief to taxpayers who have erroneously paid <br />real estate taxes. It limits relief to three prior tax years. The ordinance also states that if <br />the error was on the part of any officer or employee of the city, interest on the amount <br />erroneously paid will be paid to the taxpayer along with the refund, at a rate of ten percent <br />annum from the date the tax was paid. <br /> <br /> In accordance with the budget, claims shall be paid from the same source of <br />funding as the original payment. <br /> <br />Financial Impact: <br /> <br /> The City will reimburse Ms. Hudson from the General Fund in the amount of <br />$3,787.32 plus ten percent interest from the date of the applicable tax payment. <br /> <br />Recommended Action: <br /> <br /> Adoption of the ordinance. <br /> <br />Next Steps Following Council Action: <br /> <br /> The Finance Department will take the necessary steps to issue the refund. <br /> <br />Motion by Mr. Moody, and seconded by Mr. Smith, to adopt the following <br />ordinance, and was adopted by the following vote: <br /> <br />“ORDINANCE AUTHORIZING A REAL ESTATE TAX OVERPAYMENT REFUND TO <br />DOROTHY S. HUDSON.” <br /> <br /> <br />Ayes: Clark, Lucas-Burke, Moody, Psimas, Smith, Whitaker, Rowe <br />Nays: None <br /> <br /> <br /> <br /> <br />