When the tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the city recorder, it may be refunded if a written verified claim stating the specific reason for the claim is filed within three years from the date of payment. The claim shall be submitted on forms provided by the city recorder. If the claim is approved, the excess amount may be refunded to the operator or it may be credited to an amount payable by the operator and any balance refunded. (Ord. 1650 § 17, 1982)