If it shall appear that any amount of tax has been paid which was not due under the provisions of this ordinance, whether as a result of mistake of fact or error of law, such amount shall be credited against any tax due or to become due from the taxpayer under this ordinance; provided, that a claim for such credit shall be filed with the comptroller within one year after the erroneous payment has been made.
(Prior code § 132-35; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)