Any portion of a special assessment, penalty or cost imposed pursuant to section 3-5-8 of this chapter shall be canceled or refunded upon order of the board if imposed improperly, erroneously or illegally, within the meaning of Health and Safety Code section 14920. For assessments that already have been paid, refunds shall be given upon order of the board, provided that the recipient has filed a verified claim with the board within three (3) years after making the payment for which a refund is sought. (Ord. 09-230, 1-8-2009)