6.88.130 Overpayment or underpayment.
If, upon application by a taxpayer for a refund or for an audit of his or her records, or upon any examination of the returns or records of any taxpayer, it is determined by the city finance director that within three years immediately preceding receipt by the city finance director of the application by the taxpayer for a refund, or an audit or, in the absence of such an application, within three years immediately preceding the commencement by the city finance director of the examination:
(1) A tax or other fee has been paid in excess of that properly due, the total excess paid over the amounts due to the city within the three-year 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 granted for any period of time prior to three years before the date of the application or examination.
(2) A tax or other fee has been paid which is less than that properly due, or no tax or other fee has been paid, the city finance director shall mail a statement to the taxpayer showing the balance due, including the tax amount or penalty assessments and fees, and it shall be a separate, additional violation of this chapter, both civil and criminal, if the taxpayer fails to make payment in full within ten calendar days of such mailing. (Ord. 02-29 §14, 2002).