A. Any person having paid any tax, original assessment, additional assessment, or corrected assessment of any tax may apply to the city administrator or his/her designee within the time limitation for refund provided in this section by applying in writing for a correction of the amount paid, in which application the petitioner shall set forth the reasons the amount in which the tax, interest, or penalty should be refunded.
B. If, upon receipt of a timely application for a refund, or during an audit or examination of the taxpayer's records and tax returns, the city administrator or his/her designee determines that the amount of tax, penalty, or interest paid is in excess of that properly due, the excess amount shall be credited to the taxpayer's account or shall be refunded to the taxpayer. Except as provided in subsection C of this section, no refund or credit shall be made for taxes, penalties, or interest paid more than three (3) years prior to the beginning of the calendar year in which the refund application is made or examination of records is completed.
C. The execution of a written waiver shall extend the time for applying for, or making a refund or credit of any taxes paid during, or attributable to, the years covered by the waiver if, prior to the expiration of the waiver period, an application for refund of such taxes is made by the taxpayer or the city administrator or his/her designee discovers that a refund or credit is due.
D. Refunds shall be made by means of vouchers approved by the city administrator or his/her designee and by the issuance of a city check or warrants drawn upon and payable from such funds as the city may provide.
E. Any final judgment for which a recovery is granted by any court of competent jurisdiction for tax, penalties, interest, or costs paid by any person shall be paid in the same manner, as provided in subsection D of this section, upon the filing with the city administrator or his/her designee a certified copy of the order or judgment of the court.
F. 1. The city administrator or his/her designee shall compute interest on refunds or credits of amounts paid or other recovery allowed a taxpayer in accordance with Revised Code Of Washington 82.32.060 as it now exists or as it may be amended; or
2. If subsection F1 of this section is held to be invalid, then the provisions of Revised Code Of Washington 82.32.060 existing at the effective date hereof shall apply. (Ord. 914a, 8-3-2015)