(a) If any taxpayer has paid more than the amount of the tax to which the Municipality is entitled under the provisions of this chapter, a refund of the amount so overpaid shall be made, provided a proper claim for refund of such overpayment of tax has been filed by the taxpayer, or the overpayment may be applied toward the declaration of tax due from the ensuing year. Claims for refunds shall be made on forms prescribed by and obtainable from the Clerk-Treasurer.
(b) All applications for refund shall be made within six months of the due date of a final return or shall be forever barred thereafter. However; an extension may be granted by the Clerk-Treasurer on written application.
(Ord. 1400. Passed 11-24-75.)