Whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded provided a verified claim in writing therefor, stating the specific ground upon which said claim is founded, is filed with the director of finance within three years from the date of payment. The claim shall be audited by the director of finance and shall be made on forms provided by the Director of Finance. If the claim is approved by the Director of Finance, the excess amount collected or paid may be refunded or may be credited on any amounts then due and payable from the person from whom it was collected or by whom paid, and the balance may be refunded to such person, his/her administrators or executors. (Ord. 5628-NS § 1, 1984)