(a) Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date when the payment was made or the return was due, or within three months after final determination of the federal tax liability, whichever is later.
(b) Amounts of less than one dollar ($1.00) shall not be collected or refunded.
(Ord. 2000-130. Passed 4-13-00.)