9.04.265 Refund of tax--Penalty or interest paid more than once or erroneously or illegally collected.

Whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the City under this section, it may be refunded provided a verified claim in writing, stating the specific grounds upon which said claim is founded, is filed with the Finance Department pursuant to Chapter 7.20 of this code. The claim shall be audited by the Department of Finance and shall be made in accordance with current City refund procedures. If the claim is approved, the refund may be refunded or may be credited on any amounts then due and payable from the person from whom it was collected or by whom paid, and the balance may be refunded to such person or to his/her administrators or executors. (Ord. 6394-NS § 3, 1997: Ord. 5017-NS § I (part), 1977)