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 Commissioner 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 person from whom the same was collected, the Commissioner shall issue his certificate showing the amount so erroneously or illegally collected, in duplicate, to the Finance Director, who shall refund the amount so certified, without interest. For like cause and within the same period, a refund may be so made on the initiative of the Commissioner.
(Ord. 226. Passed 11-3-47.)