Whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the Tax Collector under this chapter, it may be refunded provided a verified claim in writing therefor, stating the specific ground upon which the claim is founded, is filed with the Tax Collector within three years from the date of payment. The claim shall be made on forms provided by the Tax Collector. If the claim is approved by the Tax Collector, the excess amount collected or paid may be refunded or may be credited on any amount then due and payable from the person from whom it was collected or by whom paid and the balance my be refunded to such person, his or her administrators or executors.
(1995 Code, § 5.68.160)