3-1-506: REFUNDS:
Any tax paid to the city pursuant to the provisions of this article for any dwelling unit which is not constructed and for which the building permit issued for such a dwelling unit has been canceled or surrendered shall be refunded upon an application of the payor. Applications for such refunds shall be made within one year after the cancellation or expiration of the building permit for entitlement to a refund. (1962 Code § 8-6)