Should it appear that any taxpayer has paid more than the amount of tax to which the City of Bucyrus is entitled under the provisions of this Ordinance, a refund of the amount so overpaid shall be made under the provisions of the Rules and Regulations adopted by the Council of the City of Bucyrus pursuant to this Ordinance.
All applications for refunds shall be made within three (3) years of the due date of a final return or within three (3) years of the actual filing of said return, whichever is later.
(Ord. 57-2003. Passed 12-30-03.)