Clerical

Marshall County, WV, has denied Statoil ASA’s request that a roughly $353,000 property tax overpayment be refunded. Statoil said the overpayment resulted from a clerical error when it used production estimates instead of actual volumes to calculate its 2015 payment. State law does permit refunds for such clerical errors, but the West Virginia Tax Department told county commissioners that the company’s miscalculation was a matter of negligence. The commissioners voted 2-1 last month to deny the refund.