No refund for taxes erroneously paid shall be made unless the claimant establishes his right thereto by written record showing entitlement thereto and makes a claim, in writing, on forms furnished by the Director of Taxation, stating under penalty of perjury the specific grounds upon which the claim is founded. Such claim shall be filed with the Director within three years of the date of payment and no refund shall be allowed thereafter.
(Ord. 70-77 Passed 4-18-77.)