If within one year from the payment of any tax or penalty the payer thereof or his executors, administrators, successors or assigns shall make application for a refund thereof, for the benefit of the person from whom the same was collected, and the Treasurer or Auditor shall determine that such tax or penalty or any portion thereof, was erroneously or illegally collected, and that the same can and will be duly refunded to the persons from whom the same was collected, the Treasurer or Auditor shall issue his certificate showing the amount so erroneously or illegally collected, in duplicate, to the City Auditor who shall thereupon draw his warrant for such certified amount on the Treasurer to the person entitled to such refund, out of the Admission Tax Rotary Fund. For like cause and within the same period, a refund may be so made on the initiative of the Treasurer, but no refund shall be made of a tax or penalty paid pursuant to a determination of the Treasurer as provided for in Section 175.20, unless the Treasurer after a hearing as in the section provided or on his own motion, shall have ruled that such determination was erroneous or illegal in which event, a refund shall be made as herein provided, upon termination of such appeal. An application for a refund made as herein provided shall be deemed a petition for reassessment within the meaning of Section 175.20 and the Treasurer or Auditor may receive additional evidence with respect thereto. After making his determination, the Treasurer or Auditor shall give notice thereof to the applicant. (Ord. 80-7430. Passed 3-19-80.)