3.05.040 Refunds.

If, upon written application by a taxpayer to the treasurer for a refund hereunder, or upon examination of the records by the treasurer without such application, it appears that within one (1) year preceding such application or examination a tax has been hereunder in excess of the amount actually due or upon a sale or other transfer herein declared to be exempt from tax hereunder, such excess amount or improper payment shall be refunded by the treasurer to the taxpayer. No refund shall be made with respect to any payment more than one (1) year before the date of application or examination. (Sec. 4 of Ord. 1982-06-102)