5.18.120 Overpayment or underpayment of tax.

If, upon application by a taxpayer for a refund or for an audit of his records, or upon any examination of the returns or records of any taxpayer, it is determined by the taxing officer that within three (3) years immediately preceding receipt by the taxing officer of the application by the taxpayer for a refund, or an audit, or, in the absence of such an application, within the three (3) years immediately preceding the commencement by the taxing officer of such examination:

A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due to Clark County within such period of three (3) years shall be credited to the taxpayer’s account or shall be credited to the taxpayer at the taxpayer’s option. No refund or credit shall be allowed with respect to the taxing officer more than three (3) years before the date of such application or examination. (Ord. 1975-10-7 (part), 1975)