[Ord. 17-1989, eff. 7-20-1989]
Whenever any person has paid or hereafter pays to the City Treasurer, directly or indirectly, voluntarily or under protest, any taxes, permit or license fees, penalties, fines, interest or any charges or other moneys to which the City is not legally entitled, the City Treasurer, is authorized to make all refunds of taxes directly to the taxpayer except:
(a) 
The Treasurer shall make no refund unless the certified written claim therefor is filed with him within two (2) years after the date of payment of the sum involved and such sum is verified.
The refund procedure afforded hereby shall not be applicable in any case in which the claimant had or has available, under any other ordinance or resolution, or under any statute other than the Act of May 21, 1943, P.L. 349, as amended, (72 P.S. Sec. 5566), a remedy by way of review, appeal, refund or otherwise, for recovery of payments where disputed questions of law or fact are involved, unless the claim is for recovery of payments made under a provision of a statute, ordinance or resolution subsequently held by final judgement of a court of competent jurisdiction upon like facts to be unconstitutional or invalid, or made under an interpretation of the provision subsequently held by the court upon like facts to be erroneous.
After the expiration of two (2) years from the date of any payment identified as a possible overpayment or duplicate payment, if no certified written claim with respect to the same has been received as required herein, the Treasurer may treat the payment as no longer subject to refund and may cancel any credit representing the same unless otherwise specified by Act of Assembly.