157.1702 REFUNDS OF TAXES ERRONEOUSLY PAID.
   Taxes erroneously paid shall not be refunded unless a claim for refund is made within three (3) years from the date which such payment was made or the return was due, or within three (3) months after the final determination of the Federal tax liability, whichever is later.
(Ord. 5-1967. Passed 1-16-67.)