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If, upon application to the city clerk-treasurer by a taxpayer for a refund or for an audit of his records, or upon any examination of the returns or records of any taxpayer, it is determined by the city clerk-treasurer that within three years immediately preceding a receipt by the clerk-treasurer of the application by the taxpayer for a refund, or an audit, or in the absence of such an application within the three years immediately preceding the commencement by the clerk-treasurer of such examination:

(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 of three years shall be credited to the taxpayer's account or shall be paid to the taxpayer at the city's option. No refund or credit shall be allowed with respect to the clerk-treasurer more than three years before the date of such application.

(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 clerk-treasurer 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 such payment in full within ten calendar days of mailing. For this section only, "taxpayer" shall be the person who paid the tax. The rights of the section are not assignable by law or voluntarily. (Ord. 764 § 1, 1981.)