In the event any person shall have paid the applicable sanitary sewer reconstruction fee based on the additional average daily flow created by the new construction as provided herein and no portion of the new construction shall have been commenced and the permit for such construction shall have been canceled or expired, the person shall be entitled to a refund in an amount equal to 99% of such sanitary sewer reconstruction fee; provided that a claim in writing therefor, duly verified by the person paying such tax or penalty, his or her attorney, duly authorized agent, guardian, or his or her executor or administrator, shall have been filed with the Director of Finance within one year after the date or payment of the amount sought to be refunded. Such claim shall include the name and address of the claimant, the amount and date of payment sought to be refunded, and state under penalty of perjury the reasons or grounds upon which the claim for refund is based. The claim shall be on forms furnished by the Director of Finance. In no case shall any judgment be rendered for the plaintiff in any proceeding brought to enforce the payment of any claim arising hereunder if such action or proceeding is brought by any person other than the persons designated herein. Except as expressly provided herein, § 3.16.060(C) of this code shall apply to claims filed hereunder.
('86 Code, § 16.29.100) (Ord. 3890, passed - - ; Am. Ord. 4320, passed 3-24-97)