(a) Should any taxpayer in the county determine that a payment by him to the county for taxes on real or personal property was made pursuant to an incorrect tax notice, he shall have the right to apply to the county auditor for a refund of those amounts which he claims to be paid in error. Failure to present such a claim to the county auditor within 2 years from the date of payment of the incorrect tax notice shall constitute a waiver of any deficiencies in the tax notice.
(b) Any taxpayer who shall apply to the county auditor for a refund of payments made in error due to an incorrect tax notice shall present his claim on a form to be provided by the county auditor’s office, and on which the taxpayer shall state the nature of the alleged error in the tax notice and the amount claimed as a payment in error; and the taxpayer shall attach thereto his receipt for payment of taxes.
(c) The county auditor, upon receipt of a claim for a refund by a taxpayer, shall review the claim so made together with the attached receipt of payment and determine whether a payment in error has been made. Should the county auditor determine that a payment in error has been made, he shall certify this fact to the county treasurer together with the amount of such error and provide such explanation of the error as he may deem appropriate.
(d) The county treasurer, upon the receipt of the claim for a refund, as certified by the county auditor to be valid, shall issue a check in the name of the county to the taxpayer concerned for the amount of such payment in error.
(1976 Code, § 7-5) (Ord. 510, §§ 1-4)