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If, upon application by a taxpayer for a refund or an audit of his records, or upon any examination of the returns or records by the city clerk-treasurer, it is determined that within the immediate past three years:

(1) A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due to the city within such period shall be credited to the taxpayer’s account or shall be credited to the taxpayer at the taxpayer’s option. No refund or credit shall be allowed with respect to any excess amounts paid more than three years before the date of such application or examination.

(2) A tax or other fee has been paid which is less than properly due, or no tax or other fee has been paid, the city clerk-treasurer shall mail a statement to the taxpayer showing the balance due, including the tax amount or penalty assessment and fees, and it shall be a separate, additional violation of the provisions of this section, both civil and criminal, if the taxpayer fails to make payment in full within 10 calendar days of mailing. (Ord. 456 § 1, 2012; Ord. 203 § 9, 1980)