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If, upon application by a taxpayer for a refund or for an audit of the taxpayer’s records, or upon an examination of the returns or records of any taxpayer, it is determined by the treasurer that within the two years immediately preceding the receipt by the city of the application by the taxpayer for a refund or for an audit, or, in the absence of such an application, within the two years immediately preceding the commencement by the city treasurer of such examination, a tax has been paid in excess of that properly due, the excess amount paid within such period of two years shall be credited to the taxpayer’s account or shall be refunded to the taxpayer, at the taxpayer’s option. No refund or credit shall be allowed with respect to any payments made to the city more than two years before the date of such application or examination. Where a refund or credit may not be made because of the lapse of the two-year period, the amount of the refund or credit which would otherwise be allowed for the portion of the statutory assessment period preceding the two-year period may be offset against the amount of any tax deficiency which may be determined by the city treasurer for such statutory assessment period. Any such refunds shall be made by means of warrants drawn upon and payable from the current fund.

Any judgment for which a recovery is granted by any court of competent jurisdiction, not appealed from, for tax, penalties, and interest which were paid by the taxpayer, and costs, in a suit by any taxpayer shall be paid in like manner upon the filing with the city of a certified copy of the order or judgment of the court. (Ord. 814 § 10, 1976).