Chapter 3.24


3.24.010    Refund of taxes paid under protest.

3.24.020    Refund of overpayment of taxes.

3.24.030    Definitions.

3.24.010 Refund of taxes paid under protest.

If a taxpayer pays taxes under protest, the taxpayer may bring suit for recovery of the taxes. If judgment for recovery is given, or if, in the absence of suit, it becomes obvious that judgment for the recovery of the taxes would be obtained if legal proceedings were brought, the amount of the taxes shall be paid to the taxpayer. (Ord. 753 § 1, 1972)

3.24.020 Refund of overpayment of taxes.

If, in payment of taxes legally imposed, a remittance by a taxpayer through error or otherwise exceeds the amount due, and the director of finance, on audit of the account in question, is satisfied that this is the case, refund of the excess to the taxpayer shall be made. A claim for refund not filed with the director of finance within one year after the date of payment of the tax is forever barred. (Ord. 753 § 1, 1972)

3.24.030 Definitions.

In this chapter, unless the context otherwise requires:

“Taxes” has the common meaning ascribed to that term and includes ad valorem property taxes, business license taxes, franchise taxes, and sales taxes.

“Taxpayer” means an individual, partnership, corporation, firm, or association, or any other group of persons or entity acting as a unit required by law to pay taxes. (Ord. 753 § 1, 1972)