(A) The Coun­ty shall not refund or cred­it any tax­es vol­un­tar­i­ly paid with­out writ­ten protest at the time of pay­ment in the event that a local­ly imposed and admin­is­tered tax is declared invalid­ly enact­ed or uncon­sti­tu­tion­al by a court of com­pe­tent juris­dic­tion.  How­ev­er, a tax­pay­er shall not be deemed to have paid the tax vol­un­tar­i­ly if the tax­pay­er lacked knowl­edge of the facts upon which to protest the tax­es at the time of pay­ment or if the tax­pay­er paid the tax­es under duress.

(B) The statute of lim­i­ta­tions on a claim for cred­it or refund shall be four (4)years after the end of the cal­en­dar year in which pay­ment in error was made.  The Coun­ty shall not grant a cred­it or refund of local­ly imposed and admin­is­tered tax­es, inter­est, or penal­ties to a per­son who has not paid the amounts direct­ly to the County.

(C) The pro­ce­dure for claim­ing a cred­it or refund of local­ly imposed and admin­is­tered tax­es, inter­est or penal­ties paid in error shall be as follows:

  1. The tax­pay­er shall sub­mit to the local tax admin­is­tra­tor in writ­ing a claim for cred­it or refund togeth­er with a state­ment specifying: 
    • the name of the local­ly imposed and admin­is­tered tax sub­ject to the claim;
    • the tax peri­od for the local­ly imposed and admin­is­tered tax sub­ject to the claim;
    • the date of the tax pay­ment sub­ject to the claim and the can­celled check or receipt for the payment;
    • the taxpayer’s recal­cu­la­tion, accom­pa­nied by an amend­ed or revised tax return, in con­nec­tion with the claim; and
    • a request for either a refund or a cred­it in con­nec­tion with the claim to be applied to the amount of tax, inter­est and penal­ties over­paid, and, as applic­a­ble, relat­ed inter­est on the amount over­paid; pro­vid­ed, how­ev­er, that there shall be no refund and only a cred­it giv­en in the event the tax­pay­er owes any monies to the County.
  2. With­in ten (10) days of the receipt by the local tax admin­is­tra­tor of any claim for a refund or cred­it, the local tax admin­is­tra­tor shall either: 
    • grant the claim; or
    •  deny the claim, in whole or in part, togeth­er with a state­ment as to the rea­son for the denial or the par­tial grant and denial.
  3. In the event the local tax admin­is­tra­tor grants, in whole or in part, a claim for refund or cred­it, the amount of the grant for refund or cred­it shall bear inter­est at the rate of five per­cent (5%) per annum, based on a year of three hun­dred six­­ty-five (365) days and the num­ber of days elapsed, from the date of the over­pay­ment to the date of mail­ing of a refund check or the grant of a credit.