Q A disabled veteran was entitled to 100% exemption on his ad valorem taxes, but this exemption was not applied due to the error of the tax assessorís office. The property was sold at the land sale for 2012 and 2013 taxes. May the board add the exemption, strike the tax sales, and reimburse the purchaser of the tax sale?

A If the Board of Supervisors finds that the tax sale was void due to an error of the tax assessorís office resulting in overpayment of taxes by the landowner, by order spread upon the minutes, the tax assessor may add the additional exemption to correct the mistake and the purchaser at the tax sale would then be entitled to a refund of the purchase price paid at the tax sale, but not payment of interest, except that portion of the purchase price that represented interest due on the taxes prior to the tax sale. (Attorney Generalís Opinion to Slover, May 29, 2015)