(a) Whenever the amount of any tax, interest, or penalty has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded, provided a claim in writing therefor, stating under penalty or perjury the specific grounds on which the claim is founded, is filed with the Tax Administrator within three years of the date of payment. The claim shall be on forms furnished by the Tax Administrator. The Tax Administrator may determine the amount of any such erroneous or over- payment.
(b) No refund shall be paid under the provisions of this section unless the claimant establishes his or her right thereto by written records showing entitlement thereto, and such refund exceeds five dollars ($5.00). (Ord. 2000-25. Passed 4-18-00.)