Mrs. Carr notified him in 2014 of two erroneous assessments that she had administratively corrected:

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Rhoda Simmons
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1 SOUTHAMPTON COUNTY BOARD OF SUPERVISORS Regular Session i January 25, ERRONEOUS REAL ESTATE ASSESSMENTS Attached for your consideration please find correspondence from Mr. David Britt regarding housekeeping associated with two erroneous real estate assessments. Mrs. Carr notified him in 2014 of two erroneous assessments that she had administratively corrected: 1. Tax Parcel 63-45, which was consolidated with an adjacent parcel in1955; and 2. Tax Parcel 72-14B was determined to be part and parcel of Tax Parcel Mr. Britt now seeks your cooperation in abating the associated delinquent taxes from the tax roll. The accrued sum of assessed real estate taxes on Tax Parcel from 1997 to 2012 was $ The accrued sum of assessed real estate taxes on Tax Parcel 72-14B was $2, Mr. Britt notes that the taxes for these parcels were included in the assessments of the larger parent parcels. MOTION REQUIRED: If the Board is so inclined, a motion is required authorizing Mr. Britt to abate these erroneous charges, remove them from the tax roll, and provide him credit for the collection of delinquencies as authorized by , Code of Virginia.

2 D.K. Britt, T reasurer dbri llrhamproncounry.org Office Of THE COUNTY TREASURER SOUTHAMPTON COUNTY, VIRGINIA P.O. Box 250 Courrland, Vi rgi nia (757) ' Fax (757) January 7, 2016 Michael J. Johnson County Administrator Southampton County POBox 400 Courtland, VA RE: Abatement of Real Estate Taxes Dear Mike, I hope you had a wonderful holiday season. I am writing to you concerning some housekeeping matters. I should have already addressed these matters. It has been brought to mine and Amy's attention that two parcels were erroneously assessed. Amy has provided me with two letters explaining why they were erroneously assessed and what corrective measures have been made. I have attached copies of these two letters for your and the Board convenience. What I am asking is for the Board of Supervisors to do is to abate these erroneous assessments from the tax ro le. This has been done in t he pass on other erroneous assessments. The total tax assessment on Parcel is $ and the tax assessment on Parcel 72-14B is $ The tax for these parcel were include in other parcels that have been paid. I thank you for your consideration in this matter. If you have any questions about this please contact me. Sincerely, David K. Britt, Trea surer Southampton County Cc; Amy B. Carr, Commissioner of Revenue

3 AMY B. CARR SOUTHAMPTON COUNTY COMMISSIONER OF THE REVENUE P.o. BOX 760 COURTLAND, VA (FAX) October 23, 2014 The Honorable David K. Britt Treasurer, Southampton County P.O. Box 250 Courtland, VA David, In November, 2012, a question arose about the ownership and location of tax parcel At that time, I believe the title was being sea rched as part of the proceedings for a delinquent tax sale. The title sea rchers were not able to locate a source deed for the parcel. Subsequently, two su rveys from 1955 were brought to my attention by a private surveyor that indicated the parcel had been taken in as part of the adjacent tract. I removed parcel from the tax rolls and corrected property lines of the adjacent parcel, effective January 1, As a result of this, I believe that any delinquent taxes that you ha ve for parcel should be abated. If you have any questions, please let me know. Sincerely, Amy B. Carr Commissioner of the Revenue

4 AMY B. CARR SOUTHAMPTON COU NTY COMM ISSIONER OF THE RE VEN UE P.o. BOX 760 COURTLAND, VA (FAX) June 11, 2014 The Honorable David K. Britt Treasurer, Southampton County P.O. Box 250 Courtland, VA David, If you recall, in 2005, we were advised by the Department of Taxation to add any real estate parcels with unknown ownershi p to ou r t ax billi ng system. The purpose of this was so that the parcels could eventually be sold at your tax sa les and be put back into the revenue generating stream. Since that time, we have had map # 72-14B in our system with unknown ownership. Just recently, information was brought to my attention that gave me reason to believe that there was a rightful and known owner to that parcel. After many hours of researching deeds and surveys for the surrounding properties, I have come to the conclusion that that land should not ever have been listed as an individual parcel, but was in fact, part of the fa rm (map # 72-19) across the road. Effective for 2014, I have deleted map # 72-14B and mapped it as part of As a resu lt of this, I believe that any delinquent taxes that you have for parcel 72-14B should be abated. If you have any questions, please let me know. Sincerely, Amy B. Carr Commissioner of the Revenue

5 Dat e : 1/ 07/ 16 Ca s h Regi s t er: 001 SOUTllAMPTON COUNTY DKB Ti me : ll: 28 : 06 ~~c-;-;;= :-::--;------==:-::---- Cash i er: DAV ID K. BRITT Reg i s t e r: OPEN Customer Name : SMITH PHILIP EST & WIFE Dr awe r: DKB MAP#: Pr op Adr: Cus t omer Transac t ions : (F5=Revi ew) Tot a l Transact ions : 793 Dept Ti cke t No. FRQ B i I IDa t e Charge Penal ty/ lnt Amoun t Pa id RE /05/ RE / 07/ RE / 01/ RE /30/ RE /28/ RE / 10/ RE / 12/ RE /12/ RE / 11/ Comment... : Old/ New Promi se Dat e. : / Tot a l : Multipl e Pages No. of Transactions : 16 Amoun t to Pay : Bal ance $ F3=Exit F4=Accept Pymt F7=Pay Separately F15=Show Pena l ty/ lnt F21=CmclLine F20=Attachment

6 uate : 1/ 07/ 16 Cash Reg i s t e r : 001 SOUTHAMPTON COUNTY DKB Time : ll: 28 : 06 -o-o--=o-==~ ~~--- Cashi e r : DAVID K. BRITT Reg i s t er: OPEN Customer Name : SMITH PHILIP EST & WIFE Dr awe r: DKB MAP#: Prop Adr: Customer Tr ansact ions : ( F5=Rev iew) Tota l l 'r ansact ions : 793 Dept Ti cke t No. FRQ Bill Da te RE l/30/2006 RE /30/2007 RE /30/2008 RE /30/2009 RE /30/2010 RE /30/ 2011 RE /31/2012 Char ge Pena l tv/int Amoun t Pa id Co mment : Old/New Pr omi se Da t e. : / Tot a I : Mul t ip le Pages No. o f Transac t ions : 16 Amoun t to Pay : Ba lance $ F3=Exit F4=Accept Pymt F7=Pay Separately F15=Show Pena l ty/int F21=CmdLine F20=Attachment

7 uate : 1/07/16 Cash Register: 001 SOUTllAMPTON COUNTY DKB Time: ll : 28: 36 -;;-~;-;c;;:;r; ;::--~--:---==~-- Cashier : DAVID K. BRITf Regi ster: OPEN Cus tomer Name: UNKNOWN OWNER Dr awer: DKB MAP#: 72 14B Prop Aelr : Customer Transactions: (F5=Rev iew ) Total Transactions: 793 Dept Ticket No. FRQ BillDate RE /30/2006 RE /30/2007 RE /30/2008 RE /30/2009 RE /30/2010 RE /30/2011 RE /31/2012 RE /30/2013 Charge Penalty/lnt Amount Paiel Comment : Olel/New Promise Date. : / Total: No. of Transactions : 8 Amount to Pay: Balance $ F3=Exit F4=Accept Pymt F7=Pay Separately F15=SholV Penalty/lnt F21=CmdLine F20=Attachment

8 Code of Virginia Title Taxation Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes Correction by commissioner or other official performing his duties A. If the commissioner of the revenue, or other official performing the duties imposed on commissioners of the revenue under this title, is satisfied that he has erroneously assessed such applicant with any such tax, he shall correct such assessment. If the assessment exceeds the proper amount, he shall exonerate the applicant from the payment of so much as is erroneously charged if not paid into the treasury of the county or city. If the assessment has been paid, the governing body of the county or city shall, upon the certificate of the commissioner with the consent of the town, city or county attorney, or if none, the attorney for the Commonwealth, that such assessment was erroneous, direct the treasurer of the county, city or town to refund the excess to the taxpayer, with interest if authorized pursuant to or in the ordinance authorized by , or as otherwise authorized in that section. However, the governing body of the county, city or town may authorize the treasurer to approve and issue any refund up to $2,500 as a result of an erroneous assessment. B. If the assessment is less than the proper amount, the commissioner shall assess such applicant with the proper amount. If any assessment is erroneous because of a mere clerical error or calculation, the same may be corrected as herein provided and with or without petition from the taxpayer. If such error or calculation was made in work performed by others in connection with conducting general assessments, such mistake may be corrected by the commissioner of the revenue. C. If the commissioner of the revenue, or other official performing the duties imposed on commissioners of the revenue under this title, is satisfied that any assessment is erroneous because of a factual error made in work performed by others in connection with conducting general reassessments, he shall correct such assessment as herein provided and with or without petition from the taxpayer. D. An error in the valuation of property subject to the rollback tax imposed under for those years to which such tax is applicable may be corrected within three years of the assessment of the rollback tax. E. A copy of any correction made under this section shall be certified by the commissioner or such other official to the treasurer of his county, city or town. When an unpaid erroneous assessment of real estate is corrected under this section and such real estate has been sold at a delinquent land sale, the commissioner or such other official making such correction shall certify a copy of such correction to the clerk of the circuit court of his county or city; and such clerk shall note such correction in the delinquent land book opposite the entry of the tract or lot for the year or years for which such correction is made. F. In any action on application for correction under , if so requested by the applicant, the commissioner or other such official shall state in writing the facts and law supporting the action on such application and mail a copy of such writing to the applicant at his last known address. 1 1/20/2016

9 Code of Virginia Title Taxation Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes Delinquent lists involving local taxes submitted to local governing bodies; publication of lists Upon the request of the governing body of a county, city or town, the treasurer shall furnish a copy of any of the six lists mentioned in The treasurer may, or shall at the direction of the governing body, certify to the commissioner of the revenue a copy of the list of real estate on the commissioner's land book improperly placed thereon or not ascertainable. The commissioner of the revenue shall correct his land book accordingly. The treasurer shall be given credit for the entire amount of the taxes included in the list and may destroy the tax tickets made out by him for such taxes. The treasurer shall be given credit for all taxes shown on the list mentioned in subdivisions 4, 5, and 6 of and for obligations discharged in bankruptcy as described in The governing body may cause the lists mentioned in subdivisions 2 and 3 of , or such parts thereof as deemed advisable by the treasurer, to be published in a newspaper of general circulation in the county, city, or town or to be made available on any Internet site maintained by or for such county, city, or town. The costs, if any, of publishing such lists shall be paid for by funds allocated for that purpose by the local governing body, and may be charged ratably to the delinquent taxpayers listed. Code 1950, ; 1972, c. 592; 1973, c. 467; 1976, c. 428; 1977, c. 507; 1984, c. 675; 1988, c. 699; 1995, c. 239;1997, c. 496;2002, c. 64;2008, c /20/2016

Accordingly, the attached ordinance has been prepared for your discussion and consideration. I will follow your direction on next steps.

Accordingly, the attached ordinance has been prepared for your discussion and consideration. I will follow your direction on next steps. SOUTHAMPTON COUNTY BOARD OF SUPERVISORS Regular Session i December 21, 2015 17. FIRST READING ORDINANCE TO GRANT RELIEF TO CHANDLER GLOVER, POA FOR DENNIS K. HOLT, BY DISBURSING SURPLUS PROCEEDS FROM DELINQUENT