Any person may apply to the city for a refund of taxes paid for a prescribed period in excess of the amount legally due for that period; provided, that no application for refund shall be considered unless filed within one year from the date the return was due to be filed. The city shall examine the claim and make and file written findings denying or allowing the claim in whole or in part and shall mail a notice thereof by certified mail, return receipt requested, to such person at the address stated upon the return. If such claim is allowed in whole or in part, the city shall credit the amount of the allowance against any taxes due under this chapter from the claimant and the balance of said allowance, if any, shall be paid by the city to the claimant. (Ord. 63, 5-2-1995)