If within one year from the payment of any tax or penalty the payer thereof or his or her executors, administrators, successors, or assigns shall make application for a refund thereof, for the benefit of the person from whom the same was collected, and the Village Clerk shall determine that the tax or penalty, or any portion thereof, was erroneously or illegally collected, and that the same can and will be duly refunded to the persons from whom the same was collected, the Village Clerk shall issue his or her certificate showing the amount so erroneously or illegally collected, and thereupon draw his or her warrant for the certified amount on the treasurer to the person entitled to the refund, out of the Admissions Tax Rotary Fund. For like cause and within the same period, a refund may be so made on the initiative of the Village Clerk, but no refund shall be made of a tax or penalty paid pursuant to a determination of the Village Clerk as provided for in this section, unless the Village Clerk, after a hearing as in the section provided, or on his or her own motion, shall have reduced the tax or penalty or a court of competent jurisdiction shall have ruled that the determination was erroneous or illegal, in which event a refund shall be made as herein provided, on the termination of the appeal. An application for a refund made as herein provided shall be deemed a petition for reassessment within the meaning of this section and the Village Clerk may receive additional evidence with respect thereto. After making his or her determination, the Village Clerk shall give notice thereof to the applicant.
(1995 Code, § 39.13) (Ord. 4-1948, passed 1-19-1948)