(a) Whenever it appears that an amount of tax, interest or penalty has been paid to the Finance Director in error, whether such amount be paid through a mistake of fact or an error of law other than an error resulting from the tax, any of its provisions or its application being declared invalid or unconstitutional, not later than three (3) years from the date upon which such payment was made, the person paying such tax (hereinafter referred to as “claimant”) may file a claim for credit or refund with the City on forms provided by the Finance Director for that purpose. No credit or refund shall be allowed for any amount paid by any claimant unless such claimant bore the burden of such amount and did not shift the burden to another person.
(b) Any credit or refund that is allowed under this section shall be without interest.
(c) A claim for credit or refund shall be considered to have been filed with the Finance Director on the date upon which it is physically received by the Finance Director and receipt of any claim for credit or refund filed under this section shall be acknowledged by the Finance Director, said receipt to describe the claim in sufficient detail as to identify it, and to state the date upon which the claim was received by the Finance Director.
(d) As soon as practicable after a claim for credit or refund is filed, the Finance Director, shall examine the same and determine the amount of credit or refund due, if any, and shall issue a notice of tentative determination of claim and notify the claimant of such determination. If the claimant disagrees with the determination, he shall file a protest and challenge thereto within twenty (20) days after the date of notice of tentative determination of claim has been mailed to him. Upon receipt of such protest within the twenty (20) days allowed, the Finance Director or their designee, shall fix the time and place for a hearing thereof, giving notice to the claimant of, not less than seven (7) days. At any hearing held as herein provided, the tentative determination of claim shall be prima facie correct and the burden shall be upon the claimant to prove that it is incorrect. Upon the conclusion of the hearing, a decision shall be made by the Finance Director and notice thereof given to the claimant. Such tentative determination of claim shall become final upon the expiration of twenty (20) days from the date notice of the determination is provided to the claimant, unless prior thereto the claimant shall have filed an appeal to the Board of Review pursuant to Section 191.08.
(Ord. 21-175. Passed 11-8-21.)