4.34.130 Overpayment or underpayment of tax.
If upon application by a taxpayer for a refund or for an audit of his records, or upon any examination of the returns of any taxpayer, it is determined by the city clerk-treasurer that within three years immediately preceding the application or examination an error has occurred, then:
(a) If 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 a period of three years shall be credited to the taxpayer's account or shall be paid directly to the taxpayer at the city's option.
(b) If a tax or other fee has been paid which is less than that properly due, or no tax or fee has been paid, the city clerk-treasurer shall mail a statement to the taxpayer showing the balance due, including the tax amount and penalty assessments and fees, and it is 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, or fails to appeal the payment per the provisions of Section 4.34.190. (Ord. 810, § 2, 1983.)