Any person may apply to the Board for a refund of tax paid for a prescribed period in excess of the amount legally due for that period, provided that no application for refund shall be considered unless filed within 1 year after the tax was paid, or within 1 year from the filing of the return, whichever period is the longer. The Board shall examine the claim and make and file written findings thereon, denying or allowing the claim, in whole or in part, and shall mail a notice thereof by registered mail to the person at the address stated upon the return. If the claim is allowed in whole or in part, the Board shall credit the amount of the allowance against any taxes due under this chapter from the claimant and the balance of the allowance, if any, shall be paid by the Board to the claimant.
(Ord. 517.01, passed 5-4-1992; Am. Ord. 102, passed 7-6-2015)