A. Procedure: The treasurer shall refund or credit any surcharge erroneously, illegally, or unconstitutionally collected if written application to the treasurer for such refund shall be made within ninety (90) days from the date of payment thereof. For like causes and in the same period, a refund may be made upon the initiative and the order of the treasurer. Whenever a refund is made, the reasons therefor shall be stated in writing. Such application may be made by the person upon whom such surcharge was imposed and who has actually paid the surcharge. Such application may also be made by the person who has collected and paid such surcharge to the treasurer; provided, that the application is made within ninety (90) days of the payment by the occupant to the operator, but no refund of money shall be made to the operator until he has repaid to the occupant the amount for which the application for refund is made. The treasurer, in lieu of any refund required to be made, may allow credit therefor on payments due from the applicant. (2000 Code § 7-715)
B. Determination And Hearing: Upon application for a refund, the treasurer may receive evidence with respect thereto and make such investigation as he deems necessary. After making a determination as to the refund, the treasurer shall give notice thereof to the applicant. Such determination shall be final unless the applicant, within ninety (90) days after such notice, shall apply in writing to the city council for a hearing. After such hearing, the city council shall give written notice of its decision to the applicant. (2000 Code § 7-715; amd. Ord. 1079, 4-8-2008, eff. 5-8-2008)