In the case of erroneous payment of any tax or fee imposed by this Code, or penalties or interest imposed, the City Manager shall cause a refund to be made to a taxpayer or fee payer in the amount of the erroneous payment, or if the payer elects, apply the same as a credit against the liability for taxes or fees for other periods. The refund shall not include any interest or amount above the tax or fee not actually paid, but such refund shall include any erroneous penalties and interest actually paid by the taxpayer or fee payer.
No refund or credit shall be made unless the taxpayer or fee payer shall timely file a claim for refund or credit with the City Manager setting forth the amount to be refunded along with the reason or reasons why the amount should be refunded, and a copy of any paper supporting the claim. Such claim for refund or credit shall be filed within three years of the due date of the tax or fee claimed to have been erroneously paid, or within two years from the time the tax or fee was actually paid, whichever of said periods expires later. If the City Manager later believes that an erroneous refund has been given to a taxpayer or fee payer, he may institute civil action to collect the same within two years of the erroneous refund, or within five years of the refund if it appears that any portion of the refund or credit was induced by fraud or misrepresentation of a material fact. (Ord. 9-5-00.)
CODIFIED ORDINANCES OF MOUNDSVILLE