Any taxpayer claiming to have overpaid any tax, interest or penalty imposed by this article shall file his claim with the Director of Finance within three years after the due date of the return determined by including any written authorized extension of time for filing, in respect of which the tax was imposed or within one year from the date the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within two years from the time the tax was paid, and not thereafter.
If, on such petition and the proofs filed in support thereof, the Director of Finance shall be of the opinion that the tax, interest and penalty, or any part thereof, was overpaid, he shall refund the same to the taxpayer. If the Director of Finance shall be in doubt as to whether or not there exists an overpayment, he may institute against the taxpayer a declaratory judgment proceeding in the Circuit Court of the County to ascertain whether or not there exists an overpayment of tax, interest and penalty, or any part thereof. If the Director of Finance is of the opinion that there exists no overpayment of tax, interest or penalty, or any part thereof, he shall notify the taxpayer. The taxpayer’s failure to abide by expressed procedures contained in this section precludes the taxpayer’s claim for refund or credit.
(Ord. 0-1052. Passed 1-14-03.)