Refunds by the city to the local tax trustee. If the local tax trustee remits more tax, penalty or interest than is due, the local tax trustee may file a claim in writing stating the facts relating to the claim, within one year from the date of remittance. If the claim is approved by the Tax Administrator, the excess amount shall be either refunded or credited on any amount due from the local tax trustee.
(Ord. 2017-13, passed 11-27-2017)