Any tax paid to the city pursuant to the provisions of this article for proposed construction which is not commenced shall be refunded upon the application of the taxpayer, and a showing to the satisfaction of the Director of Financial Services that the building or unit has not been constructed or placed or construction begun, and that the building permit or use permit issued therefor has been canceled or surrendered.
('66 Code, § 9-4.1407) (Ord. 275-C-S, passed 3-11-75)