The Commissioner of the Revenue recommends that the Board of Supervisors approve the tax exoneration and direct the Treasurer to refund the excess to the taxpayer, with interest.

Spotsylvania Emergi-Center Inc failed to file their business tangible property returns for tax years 2014 -2017.  A statutory assessment was done for those years. The taxpayer later filed  amended returns for these years which represented a lower assessment which created a refund of $8,978.88.  The County Auditor audited the returns and the over assessment confirmed.