880.23 REFUNDS.
   (a)   If it appears that a taxpayer has paid more than the amount of the tax to which the Village 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. Applications for refunds shall be made within six months of the due date of the final return or shall be forever barred thereafter. However, an extension may be granted by the Clerk-Treasurer for just cause on written application.
   (b)   No refund shall be made for an amount less than one dollar ($1.00).
(Ord. 654. Passed 12-5-78.)