If, within one year from the payment of any
tax or penalty, the payer thereof shall make application for a refund
thereof and the City Treasurer or the court shall determine that such
tax or penalty or any portion thereof was erroneously or illegally
collected, the City Treasurer shall refund the amount so determined.
For like cause and within the same period, a refund may be so made
on the initiative of the City Treasurer. However, no refund shall
be made of a tax or penalty paid pursuant to a determination of the
City Treasurer as hereinbefore provided unless the City Treasurer,
after a hearing as hereinbefore provided, or of his own motion, shall
be made out of moneys collected under this article. An application
for a refund, made as hereinbefore provided, shall be deemed an application
for the revision of any tax or penalty complained of and the City
Treasurer may receive additional evidence with respect thereto. After
making his determination, the City Treasurer shall give notice thereof
to the person interested, and he shall be entitled to a certiorari
order to review such determination, subject to the provisions hereinbefore
contained relating to the granting of such an order.
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