(A)   If the city clerk determines that any amount due under this chapter has been paid more than once or has been erroneously or illegally collected or computed, the city clerk shall set forth that fact in its records and the excess amount paid or collected may be credited on any amount due or payable to the city clerk for nonproperty taxes from that person, and any balance refunded to the person by whom it was paid or to his successors, administrators or executors.
   (B)   No such credit or refund shall be allowed or made after one year from the time the payment was made unless before the expiration of such period a claim therefor is filed by the taxpayer.
   (C)   Interest shall be allowed on the amount of such credits or refunds at the rate of twelve percent (12%) per annum from the date which such tax was paid.
   (D)   Appeal from the city clerk's decision denying in part or in whole a claim for refund shall be made in accordance with the laws of the state of Idaho with regard to claims against municipalities. (Ord. 938, 12-17-2015)