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Whenever the amount of any tax, penalty or interest has been overpaid, or paid more than once, or has been erroneously collected, or received by the City under this Subchapter, it may be refunded as hereinafter provided in this Section, provided a written claim therefor stating under penalty of perjury the specific grounds under which the claim is founded is filed with the Treasurer within three (3) years of the date of payment. The claims shall be on forms furnished by the Treasurer. The Treasurer may make such refund if he is satisfied that the claimant is entitled to the refund under the provisions of this Section. No refund shall be paid under the provisions of this Section, unless the claimant establishes his right by written records showing entitlement thereto.
('65 Code, § 33D-14) (Ord. No. CS-921 § 1 (part); Ord. No. 96-007 § 1 (part))