§ 21-80. Refunds.
Latest version.
Any tax paid in excess of the total tax due shall be refunded to the taxpayer pursuant to chapter 5 (commencing with section 5096) of part 9 of the Revenue and Taxation Code, as an erroneously collected tax or by order of the board of supervisors without the necessity of a claim being filed pursuant to chapter 5.
(Ord. No. 1531, § 1, 12-10-74; Ord. No. 1802, § 1, 3-8-77; Ord. No. 2197, § 6, 3-17-81)