Any person may apply to the City Council for a refund of tax paid for a prescribed period in excess of the amount legally due for that period, provided that no application for refund shall be considered unless filed within one year after the tax was paid, or within one year from the filing of the return, which ever period is the longer. The City Council shall examine the claim, and shall make and file written findings thereon, denying or allowing the claim in whole or in part, and shall mail a notice thereof by registered mail to the person at the address stated upon the return. If the claim is allowed in whole or in part, the city shall credit the amount of the allowance against any taxes due under this chapter from the claimant, and the balance of the allowance, if any, shall be paid by the city to the claimant.
(Ord. 209, passed 4-6-1993)