The acceptance and depositing of any payment on taxes made before liability is finally determined, or before the taxpayer is notified, shall not imply that the amount of payment is correct, nor preclude assessment and collection of additional taxes found to be due, or refund of any part of the amount paid that may be in excess of the amount determined to be due.
(Prior Code, § 37.11) (Ord. 317, passed 9-5-1967)