Except as may otherwise be required by state law, no fee, tax or assessment imposed or levied by the town shall be refunded, except upon a written claim for refund complying with all of the provisions of this chapter.
   (A)   (1)   The claim for refund shall be verified by the person who paid the fee, tax or assessment, his or her guardian or conservator, executor or administrator.
      (2)   The claim for refund shall not be honored if verified by any other person.
      (3)   Class claims shall not be permitted.
   (B)   The claim for refund shall be filed with the Town Clerk not later than 90 days after the payment of the fee, tax or assessment.
   (C)   The claim for refund shall state the specific grounds upon which it is founded.
   (D)   The claim for refund must specify whether it seeks a refund of the whole fee, tax or assessment or, if only a part, what part.
   (E)   The claim for refund shall set forth the address to which communications relating to the claim shall be directed.
(Prior Code, § 3.40.010)  (Ord. 652, passed - -1996)