[Amended 9-19-2017; 1-24-2023]
If the Commissioner of Revenue is satisfied
that he has erroneously assessed any local tax, and such assessment
has already been paid by the taxpayer, then upon certification by
the Commissioner of Revenue to the Treasurer of such erroneous assessment,
the Treasurer may approve and issue any refund to such taxpayer up
to $10,000 as a result of such erroneous assessment.