When the amount of the tax, any penalty, or any interest has been paid more than once, or has been erroneously or illegally collected or received by the city under this section, it may be refunded, provided a verified claim, in writing, therefore, stating the specific ground(s) upon which claim is founded, is filed with the Finance Director within one (l) year from the date of payment. If the claim is approved by the Finance Director, the excess amount collected or paid may be refunded or may be credited against any amounts then due and payable from the person from whom it was collected or by whom paid, and the balance may be refunded to such person, his/her administrators or executors.
(Ord. 760, 2006).