§ 21A-10. Refund of tax, penalty, or interest paid more than once, or erroneously or illegally collected.

When the amount of the Tax, any penalty, or any interest has been paid more than once, or has been erroneously or illegally collected or received by the County under this Article, it may be refunded, provided a verified claim, in writing, therefore, stating the specific ground(s) upon which the claim is founded, is filed with the Auditor-Controller within one (1) year from the date of payment. If the claim is approved by the Auditor-Controller, the excess amount collected or paid may be refunded or may be credited against 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, his/her administrators or executors.

(Ord. No. 3937, § 1 (part), 7-25-06)