The Council may order refunded all or part of a tax paid pursuant to this chapter if it finds that all or part of the tax has been erroneously levied. A tax or part of a tax shall not be refunded unless a claim is filed with the City Clerk on or before November 1 after the tax became due and payable. The claim shall be verified by the person who paid the tax, or by his guardian, executor, or administrator.
('63 Code, § 4-13.14) (Ord. 66-C.S., passed 1-21-66; Am. Ord. 554-C.S., passed 5-8-93)