Any person may apply to the city for a refund of taxes paid for a prescribed period in excess of the amount legally due for that period, provided that no application for refund will be considered, unless filed within one year after such tax was paid, or within one year of filing the return, whichever is longer. The city shall review the application and make written findings either allowing or denying the claim and shall serve the written findings on the application.
(Ord. 2023-05, passed 6-5-2023)