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Board denies late request to return surplus proceeds from 2019 tax sale, cites Code of Virginia and precedent concerns
Summary
Accomack County staff recommended denying a request to return excess proceeds from a December 2019 tax sale; the board voted to deny the request, citing the Virginia Code's two-year claim period and precedent/liability concerns.
The Accomack County Board of Supervisors on Jan. 15 voted to deny a request to return surplus proceeds from a public tax sale that occurred in December 2019.
County staff summarized the chronology: property sold for delinquent taxes confirmed by court on Nov. 20, 2019; surplus proceeds of $3,137 were deposited with the circuit clerk under Virginia Code section 58.1-3967; because no claim was made within two years, $2,823.85 was remitted to the county treasurer on May 10, 2022. The treasurer explained that the clerk is not required by statute to notify former owners that surplus funds exist.
Staff recommended denying the late request, warning that granting it would create a precedent exposing the county to future liabilities. The relevant code section (Code of Virginia §58.1-3967) permits a governing body, in its discretion, to return funds "upon request of the former owner, his heirs or assigns, or unknown beneficiary" after showing prior entitlement, but the county noted the two-year claim period and the potential fiscal liability of reopening prior remittances.
A motion to deny the request was made and seconded; the board approved the denial by voice vote.
Ending: The treasurer and clerk records will remain the official record on the handling of those surplus funds; staff advised that an ordinance would be required if the board wanted to create a process for returning funds outside the statutory holding period.
