Unless otherwise covered under § 5.06.030 of this Chapter, when the amount of the parcel tax, any penalty, or any interest has been paid more than once, or has been erroneously or illegally collected or received by the City under this Chapter, it may be refunded provided a verified claim in writing therefor, stating the specific ground upon which the claim is founded, is filed with the CFO within six months from the date of payment. If the claim is approved by the CFO, the excess amount collected or paid may be refunded or may be credited against any amounts then due and payable from the person from whom it is collected or by whom it has been paid, and the balance may be refunded to such person or his or her administrators or executors.
(Ord. 2016-013 § 1 (part))