This article shall not be construed to assess a tax on any taxpayer in violation of any tax rate limitation imposed by the Code of West Virginia, and in the event that any tax computed for any period due from any taxpayer shall exceed such tax rate limitation imposed by the Code of West Virginia, he shall on request of the Town Recorder, receive a refund of the difference by which the tax due the Town under this article exceeds such rate limitation, and the Town Recorder is hereby authorized to make such refund.
(Passed 12-27-51)