§ 4.28.180. Refund to the service user of taxes, penalties and/or interest erroneously or illegally collected.

Whenever the city or utility service supplier erroneously or illegally collected or received an overpayment of tax, penalties or interest under this Chapter, the city may refund to the service user the amount of the tax that was overpaid if the service user or his or her guardian, conservator, executor or administrator files a written claim with the Tax Administrator within one year from the date the tax was paid. All claims must specify the specific grounds for the claim, and shall be made and verified by the service user. No other agent, including the taxpayer's attorney, may sign a refund claim. No claim may be filed on behalf of a class of persons unless each class member verifies the claim in accordance with the requirements of this Section.

(Ord. 12805 § 3, 2007)