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 under this chapter, it may be refunded as provided herein; provided, that a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is found, is filed with the tax administrator within one year of the date of payment. The claim shall be on forms furnished by the tax administrator.
(Ord. 348 § 1 (part), 1983).