SEC. 13-38.  FILING CLAIM FOR REFUND.
   Whenever the amount of any tax, interest or penalty may have been overpaid, paid more than once or erroneously or illegally collected or received by the tax collector, the operator may be eligible for a refund of the tax paid, if, within three years after the date of payment, the operator files with the tax collector a written claim therefor.  The operator shall set forth, under penalty of perjury, the specific grounds and facts upon which the claim is founded.  The claim shall be made on a form provided by the tax collector.
(`64 Code, Sec. 29-28)  (Ord. No. 2469)