Any person or entity responsible for payment of a landfill-solid waste disposal bill who believes that the bill or amount of the bill is in error may file for a refund within two (2) years of the date of billing. Such claim shall be made in writing to the director, division of revenue, on a form provided by the division. The director or his or her designee shall review the claim and respond in writing within thirty (30) days of the filing. The decision of the director or designee shall be final. The division of revenue may prescribe such regulations, policies, or guidelines consistent with the provisions of this section as deemed necessary or appropriate to carry out the intentions stated herein.
(1) Any overpayment may be credited against the amount of a future bill(s).
(2) The two-year limitation period for refunds or credits shall be in effect for any filing for a refund or credit submitted on or after August 1, 2012.
(Ord. No. 85-2012, § 2, 7-5-12)