A taxpayer may, in writing, claim a credit or refund for the payment of taxes, interest, or penalties paid in error for up to four (4) years after the end of the calendar year in which the payment was made. Claims must include information setting forth the taxpayer, applicable tax period, proof of payment, and an explanation/calculation of any claimed error. The Local Tax Administrator shall review each claim and issue a determination of tax liability, and whether or not a credit or refund is justified, within thirty (30) days of receipt of the claim.
(Ord. 2504, 5-22-2018)