Whenever the amount of any tax, interest or penalty has been overpaid or paid more
than once or has been erroneously or illegally collected or received by the county
under this chapter, the operator so paying may have such amount applied to subsequent
taxes due, or it may be refunded as provided in Sections 4.72.310 through 4.72.350 of this chapter if, within three years after the date of payment, the operator files
with the tax collector in writing a claim therefor. In such claim the operator shall
state, under penalty of perjury, the specific grounds and specific facts upon which
the claim is founded. The claims shall be on forms furnished by the tax collector.
