A. Upon written request, the City Administrator shall refund any tax paid, upon the person who paid the tax establishing that construction was not commenced and that any building permit issued has been canceled as provided by law.
B. The City Administrator shall either refund all amounts due under this section within 30 days of a complete application for the refund or give written notice of the reasons why the application has been denied. Any denial of any application may be appealed as provided for in § 3.20.114.