(A) If a taxpayer pays taxes under protest, the taxpayer may bring suit in the Superior Court against the City for recovery of the taxes. If judgment for recovery is given against the City, the City shall refund the amount of the taxes to the taxpayer with interest at the rate of eight percent (8%) per annum from the date of payment plus costs.
(B) If, in payment of taxes legally imposed, a remittance by a taxpayer, through error or otherwise exceeds the amount due, and the City, on audit of the account in question, is satisfied that this is the case, the City shall refund the excess to the taxpayer with interest at the rate of eight percent (8%) per annum from the date of payment. A claim or refund filed after one (1) year of the due date is forever barred.
(C) The City may correct manifest clerical errors at any time.
(Am. Ord. No. 2003-05, passed 5-6-03)