181.14  REFUNDS.
   (a)   Should it appear that any taxpayer has paid more than the amount of the tax to which the Village of West Unity 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 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 Fiscal Officer.
   (b)   All applications for refund shall be made within six months of the due date of a final return or shall be forever barred thereafter.  Provided, however, an extension may be granted by the Fiscal Officer on written application.
(Ord. 327.  Passed 12-21-67.)