§ 7.14.030. Refunds.  


Latest version.
  • A.

    The county auditor may refund to the licensee all moneys collected by the tax collector because of excess, erroneous or double payment if the licensee files a proper claim.

    B.

    Whenever license fees are reduced during the calendar year and are made retroactive because the board of supervisors finds that the higher fee was not legally justified, and whenever the applicant has paid prior to the beginning of the license period and subsequent to such payment the fee has been reduced, the auditor shall make refunds as follows:

    On the presentation of a refund claim, prepared in duplicate, approved by the tax collector and accompanied by the licensee, the auditor shall:

    1.

    Transmit to the tax collector a warrant for the newly established fee; and

    2.

    Remit the remainder to the licensee.

(Ord. 6303 § 1 (part), 1953: Ord. 5958 § 4, 1952: Ord. 5860 Ch. 1 Art. 11 § 133, 1951.)