Whenever the amount of any tax, interest or penalty has been overpaid, or paid more than once or has been erroneously or illegally collected or received by the City, a claim for refund may be filed pursuant to the City's claims for money or damages procedures in Chapter 36 hereof. Notwithstanding any other provision to the contrary and to the full extent allowed by law, the amount of such refund shall not exceed the amount paid in the year immediately preceding filing of the claim.
(Ord. 1374, passed 6-2-04)