A. If the city treasurer determines that any amount due under this chapter has been paid more than once or has been erroneously or illegally collected or computed, the city treasurer shall set forth that fact in his/her records, and the excess amount paid or collected may be credited on any amount due or payable to the city treasurer for nonproperty taxes from that person, and any balance refunded to the person by whom it was paid or to his successors, administrators or executors.
B. No credit or refund shall be allowed or made after one year from the time the payment was made unless, before the expiration of this period, a claim is filed by the taxpayer.
C. Interest shall be allowed on the amount of any credits or refunds at the rate of twelve percent (12%) interest per annum from the date the tax was paid or the maximum rate of interest allowed by Idaho Code or set by resolution adopted by city council.
D. Appeal from the city treasurer's decision denying in part or in whole a claim for refund shall be made in accordance with the laws of the state of Idaho with regard to claims against municipalities. (Ord. 1320, 12-2-2015, eff. 1-1-2016)