If, within one year from the payment of any tax or penalty, the payer thereof or the executors, administrators, successors or assigns of the payer shall make application for a refund thereof, for the benefit of the person from whom the same was collected, and the Treasurer shall determine that such tax or penalty, or any portion thereof, was erroneously or illegally collected, and that the same can and will be duly refunded to the person from whom the same was collected, the Treasurer shall issue a certificate showing the amount so erroneously or illegally collected, in duplicate, to the City Auditor, who shall thereupon draw a warrant for such certified amount on the Treasurer to the person entitled to such refund, out of the “Admission Tax Rotary Fund”. For like cause and within the same period, a refund may be so made on the initiative of the Treasurer; but no refund shall be made of a tax or penalty paid pursuant to a determination of the Treasurer as provided for in Section 185.14, unless the Treasurer, after a hearing as in said section provided, or on motion of the Treasurer, shall have reduced the tax or penalty or a court of competent jurisdiction shall have ruled that such determination was erroneous or illegal, in which event, a refund shall be made as herein provided, upon the termination of such appeal. An application for a refund made as herein provided shall be deemed a petition for reassessment within the meaning of Section 185.14, and the Treasurer may receive additional evidence with respect thereto. After making a determination, the Treasurer shall give notice thereof to the applicant.
(Ord. 27-1994. Passed 9-27-94.)