If the taxpayer makes any clerical error which is apparent on the face of the return in computing the tax assessable against him, the Director of Finance shall correct such error or reassess the proper amount of taxes, and notify the taxpayer of his action by mailing him promptly a copy of the corrected assessment, and any additional tax for which such taxpayer may be liable shall be paid within fifteen days after the receipt of such statement. If the amount already paid exceeds that which should have been paid on the basis of the tax so recomputed, the excess so paid shall be immediately refunded to the taxpayer upon his request to the Director, who shall pay the refund to the taxpayer out of any funds available for the purpose. The taxpayer may, at his election, apply an overpayment credit to taxes subsequently accruing hereunder.
(Ord. 0-604. Passed 8-28-90.)