§ 44-19. Claims for refunds of ad valorem taxes.  


Latest version.
  • (a)

    If a taxpayer applies to the tax assessor-collector of the city for a refund of an overpayment or erroneous payment of city ad valorem taxes and the city treasurer determines that the payment was erroneous or excessive, the tax assessor-collector shall refund the amount of the excessive or erroneous payment from available current city tax collections or from funds appropriated by the city council for making refunds.

    (b)

    Each claim shall be in the form of an affidavit by the claimant describing in full the circumstances of the payment. Each claim shall be accompanied by a valid tax receipt or other acceptable proof of payment.

    (c)

    No refund shall be made to a taxpayer who is delinquent in the payment of any tax collected by the city tax assessor-collector or who otherwise owes any sum of money whatsoever to the city.

    (d)

    No refund of any tax shall be made under any circumstances unless and until the same has been approved in writing by the legal department.

    (e)

    If the amount of the refund exceeds $500.00, the tax assessor-collector shall not make the refund unless the city council also determines that the tax payment was erroneous or excessive and approves the refund.

    (f)

    A written application for a refund must be received by the tax assessor-collector within three years after the date of the payment or the refund shall not be allowed.

    (g)

    No warrant shall be issued in payment of any claim unless and until all the above requirements have been complied with.

(Code 1968, § 44-52.1; Ord. No. 68-1162, §§ 1, 2, 7-17-68; Ord. No. 71-93, § 1, 1-13-71; Ord. No. 77-1068, § 1, 5-13-77; Ord. No. 80-144, § 1, 1-29-80)