(A) No refund for taxes erroneously paid shall be made unless the claimant establishes his or her right thereto by written record showing entitlement thereto and makes a claim in writing on forms furnished by the Tax Administrator, stating under penalty of perjury the specific grounds upon which the claim is founded.
(B) Such claim shall be filed with the Tax Administrator within three years of the date of payment and no refund shall be allowed thereafter.
(Ord. 3-98, passed 4-13-1998)