(A) The tax imposed and paid under this article for the construction of a new dwelling unit which is not built shall be refunded.
(B) Refund shall be made upon application of the taxpayer to the director of finance and upon a showing that the new dwelling unit has not been constructed, or construction commenced, and that the building permit issued therefor has been surrendered, canceled or otherwise does not authorize the construction.
(`64 Code, Sec. 16-52) (Ord. No. 1421)