§ 121.09 REFUNDS.
   Any person may apply to the Tax Administrator for a refund of taxes paid for a prescribed period in excess of the amount legally due for that period, provided that no application for refund shall be considered unless filed within one year after the tax was paid, or within one year from the finding of the return, whichever period is the longer. The Tax Administrator shall examine the claim and make and file written findings thereon denying or allowing the claim in whole or in part and shall mail a notice thereof by registered mail to the period to the address stated upon the return. If the claim is allowed in whole or in part, the Tax Administrator shall credit the amount of the allowance against any taxes due under this chapter from the claimant and the balance of the allowance, if any, shall be paid by the Tax Administrator to this.
(Ord. 788, passed 2-19-02)