In any case, after the fourth Monday in June, in which the Board finds that due to error or otherwise by fault of the County, an excess amount of tax was paid, the Board may refund the excess amount, plus pay the same late charge and interest, on that amount which the County would regularly require of a taxpayer who is delinquent, under the conditions outlined in Idaho Code 63-1302, for a period of no greater than three (3) years for real property and for a period of no greater than one (1) year for personal property. (Ord. 262, 4-15-1993, eff. 7-1-1993; amd. Ord. 435, 9-11-2001, eff. retroactive to 9-1-2001; Ord. 907, 2-3-2020)