Whenever the amount of the tax, interest, or penalty has been overpaid or erroneously or unlawfully collected or received by the City, the operator so paying may have such amount applied to subsequent taxes due or refunded as provided in this chapter if, within three (3) years after the date of payment, the operator files a claim in writing with the Tax Collector. Such claim by the operator shall state under penalty of perjury the specific grounds and specific facts upon which the claim is founded. The claims shall be on forms furnished by the Tax Collector.
(§ 32, Ord. 26)