(1) If, upon receipt of an application for a refund, or during an audit or examination of the taxpayer’s records and tax returns, the city clerk determines that the amount of tax, penalty, or interest paid is in excess of that properly due, the excess amount shall be credited to the taxpayer’s account or shall be refunded to the taxpayer. No refund or credit shall be made for taxes, penalties, or interest paid more than one year prior to the beginning of the calendar year in which the refund application is made or examination of records is completed.

(2) Refunds shall be made by means of vouchers approved by the city clerk and by the issuance of a city check or warrants drawn upon and payable from such funds as the city may provide.

(3) Any final judgment for which a recovery is granted by any court of competent jurisdiction for tax, penalties, interest, or costs paid by any person shall be paid in the same manner, as provided in subsection (2) of this section, upon the filing with the city clerk a certified copy of the order or judgment of the court.

(4) The city clerk shall compute interest on refunds or credits of amounts paid or other recovery allowed a taxpayer in accordance with RCW 82.32.060 as it now exists or as it may be amended.

(5) If subsection (4) of this section is held to be invalid, then the provisions of RCW 82.32.060 as existing at the effective date of the ordinance codified in this section shall apply. (Ord. 490 § 1, 2015)