(a) Whenever the amount of any tax, interest and penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this Chapter, it may be refunded after providing a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded. The claim shall be on forms furnished by the Director of Finance, or his agent, and review of such claims shall be at the sole discretion of the Director of Finance.
(b) No refund shall be paid under the provisions of this Chapter unless the claimant establishes his right thereto by written records showing entitlement thereof within four (4) years of the date of payment.
(Ord. 81-2002. Passed 11-11-02.)