(a) Should it appear that any taxpayer has paid more than the amount of the tax to which the Municipality is entitled under the provisions of this chapter, a refund of the amount so overpaid shall be made, provided a proper claim for refund of such overpayment of tax has been filed by the taxpayer, or the same may be applied toward the declaration of tax due for the ensuing year. Claims for refunds shall be made on forms prescribed by and obtainable from the Director of Finance.
(Ord. 2012-13. Passed 5-7-12.)
(b) All applications for refunds shall be made within three years of the due date of the final return.
(Ord. 1972-53. Passed 12-4-72.)
(c) No tax payment due, and no refund due, shall be paid in the event that the amount due is one dollar ($1.00) or less.
(Ord. 2004-64. Passed 12-20-04.)