Any person may apply to the City Clerk for a refund of taxes paid in excess of the amount legally due for that period; provided, that no application for a refund shall be considered unless filed within one year after such tax was paid, or within one year from the filing of the return, whichever period is the longer. The City Clerk shall examine the claim and make and file written findings thereon denying or allowing the claim in whole or in part and shall mail a notice thereof by registered mail to such person at the address stated upon the return. If such claim is allowed in whole or in part, the City Clerk shall credit the amount of the allowance against any taxes due under this program from the claimant. (Ord. 18, 2nd Series, 5-4-1993)