4.04.110 Overpayments and Underpayments – Refunds and Penalties.
If upon application 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 Finance Department that within three years immediately preceding receipt by the Finance Department of the application by the taxpayer for a refund or an audit in the absence of such an application within the three years immediately preceding the commencement by the Finance Department of such examination:
A. A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due to the County within such period of three years shall be credited to the taxpayers's account or shall be refunded to the taxpayer at the taxpayer's option. No refund or credit shall be allowed with respect to the Finance Department for more than three years before the date of such application for examination.
B. 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 Finance Department shall mail a statement by certified mail to the taxpayer showing the balance due including the tax amount of the penalty, assessments and fees, and it shall be a separate additional violation of this Chapter if a taxpayer fails to make a payment in full within ten calendar days of such mailing.