A taxpayer may obtain a release or refund of a tax if he or she can demonstrate to the satisfaction of the Board of Aldermen that the tax was illegal, levied for illegal purpose or imposed through clerical error. If the tax has been paid, the taxpayer’s request for a refund must be made within three years after the tax became due or within six months after the date of payment, whichever is later.
(Ord. passed 3-15-1990)