A. Recovery of Erroneous Refunds:
1. The Tax Commission may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in the County, in the name of the County. (1973 Code §4.72.010)
2. The District Attorney of the County, on behalf of the County, shall prosecute the action, and the provisions of the NRS and the Nevada Rules of Civil Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings. (1973 Code §4.72.020)
B. Cancellation of Illegal Determination:
1. If any amount in excess of twenty five dollars ($25.00) has been illegally determined either by the person filing the return or by the Tax Commission, the Tax Commission shall certify this fact to the Board of County Commissioners, and such Board shall authorize the cancellation of the amount upon the records of the Tax Commission.
2. If an amount not exceeding twenty five dollars ($25.00) has been illegally determined either by the person filing a return or by the Tax Commission, the Tax Commission, without certifying this fact to the Board, shall authorize the cancellation of the amount upon the records of the Tax Commission. (1973 Code §4.72.030)