§ 64-4.804. Collection—Refunds—Claim filing required.

Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the county under this chapter it may be refunded as provided in Sections 64-4.806 and 64-4.808, provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the tax administrator within one year of the date of payment. The claim shall be on forms furnished by the tax administrator.

(Ords. 96-5 § 1, 1891: prior code § 2530.11(a)).