A claim for the recovery of taxes subject to the provisions of this chapter may be filed by any taxpayer or the taxpayer’s guardian, executor, conservator or administrator only if the payment of such tax has been accompanied by a written statement, signed by the taxpayer or the taxpayer’s guardian, executor, conservator or administrator which states that the tax was paid under protest, or other basis for the requested refund. Any claim filed on behalf of more than one person, including class claims, if permitted, shall be verified by each person on behalf of whom the claim is filed or by their guardian, conservator, executor or administrator. These provisions shall not be construed as relieving any person of the obligation to make full payment of any taxes owed or assessed. (Ord. 7222-NS § 1, 2012: Ord. 5628-NS § 2, 1984)