Any claim for a refund of taxes or fees paid to the City of Shelbyville based upon a claim of overpayment, exemption, and inapplicability of the tax or fee, or any other reason, must be filed with the City Clerk of the City of Shelbyville within two (2) years of when the tax or fee for which a refund is sought was paid. Any amount of tax or fee refunded by the City of Shelbyville shall be limited to amounts paid within two (2) years prior to when the refund claim is filed with the City of Shelbyville.
(Ord. 2007-01-18, passed 1-18-07)