The income tax officer is hereby authorized to accept payment under protest of the amount of tax claimed by the Borough in any case where any person disputes the validity or amount of the Borough's claim for the tax. If it is thereafter judicially determined by a Court of competent jurisdiction that there has been an overpayment to the officer, the amount of the overpayment shall be refunded to the person who paid under protest.
(Ord. 940. Passed 11-28-66.)