(A) Whenever the amount of any tax, interest, or penalty has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded, provided a claim in writing therefor, stating under penalty of perjury the specific grounds on which the claim is founded, is filed with the Tax Commissioner within three years of the date of payment. The claim shall be on forms furnished by the Tax Commissioner. The Tax Commissioner may determine the amount of any such erroneous or over payment.
(B) No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto, and such refund exceeds $1.00.
(Ord. 49-1984, passed 6-27-84)