Claims for refund shall be itemized, giving names, addresses, dates and particulars relative to the payment or deposit of the money therefor and all other details necessary to a full consideration of the merit and legality of such claim, and shall state that the amount claimed is justly due and that it is presented and filed within the time prescribed with the head of the department, board or commission originally receiving the money.
Such claim shall be sworn to before an officer authorized to administer oaths, and shall be made by the person who paid the money, or his or her authorized agent, or by his of her guardian, or in case of his or her death, by his or her executor or administrator.
(Added by Ord. 109-61, App. 5/18/61)