Any person may apply to the City Manager 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 the tax was paid, or within one year from the filing of the return, whichever period is the longer. The City Manager 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 the claim is allowed in whole, or in part, the City Manager shall credit the amount of the allowance against any taxes due under this program from the claimant.
(Prior Code, § 14.02)