(a) If it appears that a taxpayer has paid more than the amount of the tax to which the Municipality is entitled under this chapter, a refund of the amount so overpaid shall be made, provided that a proper claim for refund of such overpayment has been filed by the taxpayer, or the same may be applied toward the declaration of tax due for the ensuing year. Claims for refunds shall be made on forms prescribed by, and obtainable from, the Clerk-Treasurer.
(b) All applications for refunds shall be made within three years of the due date of a final return.
(c) No refund shall be made for an amount less than one dollar ($1.00).
(Ord. 781. Passed 12-8-70.)