Whenever the amount of any tax, interest, license fee or permit fee, connection charge, or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city, it may be refunded as provided in Section 3.36.020 of this chapter; provided, a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the director of finance within one year of the date of payment. The claim shall be on forms furnished by the director of finance.
(Prior code § 2900.1)
All claims and demands against the city for any taxes, interest,
license or permit fees, connection charges or penalties which have
been overpaid or paid more than once, or that are erroneously or illegally
collected or received by the city shall be presented in writing in
a form prescribed by the finance officer of the city and accompanied
by all invoices and evidences of payment which may be required by
the finance officer showing clearly the nature of the claim or demand,
by whom presented and when incurred; and, when consisting of more
than one item such claim shall be itemized. The claim shall be further
verified by the claimant or someone on the claimant's behalf as being
true and correct. No refund shall be paid under the provisions of
this chapter unless the claimant establishes his or her right thereto
by written records showing entitlement thereto. No claim filed after
the one-year period above-mentioned shall be paid.
(Prior code § 2900.4)
