§ 4.45  REFUNDS.
   (a)   Any person may file for a refund for taxes paid in excess of the amount legally due for that period; provided that no such claim shall be entertained unless filed within one year after such tax was paid.
   (b)   Upon application, the Finance Department shall determine the correctness of the claim and return any excess paid. If no excess is found, the city clerk shall so inform the . The may make written application for a City Council hearing within five days after receipt of notice that his or her claim has been denied. The shall be informed at least five days in advance of the scheduled City Council hearing.
(Ord. 2019-42, passed 11-12-2019)