(a) Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this article, refund shall be made in the same manner as is provided in Section 21.07 of this Chapter for refunds of overpayments in Business Taxes.
(b) No refund shall be paid under the provisions of this section unless the claimant establishes their right thereto by written records showing entitlement thereto.
(c) The Director of Finance shall have the same power to compromise claims for Residential Development Tax, and the same power to accept and record underpayments or overpayments of such tax, as is granted to the Director of Finance under Subsections (f) and (g) of Section 21.15 with respect to Business Taxes.
(d) With respect to any tax paid pursuant to the provisions of this article for the Construction of any dwelling unit which qualifies a residential facility as a “shelter for the homeless,” as that term is defined in Section 12.03 of this Code, Subsection (e) of Section 21.13.3 of this article shall be deemed to have been in effect and operative three years prior to its actual effective date. (Added by Ord. No. 164,785, Eff. 6/5/89.)
(e) The Director of Finance shall enforce the provisions of Subsection (a) above as if Subsection (f) of Section 21.13.3 of the Los Angeles Municipal Code was in effect on January 17, 1994. (Added by Ord No. 169,952, Eff. 8/26/94.)