No refunds shall be made by the Director of Finance nor ordered by the Board of Municipal and Zoning Appeals where the claim is filed more than 3 years from the date of payment of the taxes or other municipal charges. City Code, 1950, art. 37, §31(1st sen.)(2nd cl.) 1966, art. 28, §32(1st sen.)(2nd cl.) 1976/83, art. 28, §1(a)(7th sen.) Ord. 34-595 Ord. 44-149 Ord. 67-1090 Ord. 76-147

The Director of Finance is hereby authorized to examine all claims for return of taxes and other municipal charges which are alleged to have been paid in error resulting in an overpayment or a double payment. City Code, 1950, art. 37, §31(1st sen.)(1st cl.) 1966, art. 28, §32(1st sen.)(1st cl.) 1976/83, art. 28, §1(a)(1st sen.) Ord. 34-595 Ord. 44-149 Ord. 67-1090 Ord. 76-147

Where the claimant is able to present a canceled check or checks or a valid receipt or receipts as evidence of such overpayment or double payment, and where the records of the Department of Finance show that there has been such overpayment or double payment, the Director of Finance is hereby empowered to make refund of such payment. If upon examination of a claim for an alleged overpayment or double payment of taxes or other municipal charges, the claimant is unable to establish such evidence as stipulated above, the claim shall be denied and the claimant may file a petition for a refund of such overpayment or double payment with the Board of Municipal and Zoning Appeals. Notwithstanding the provisions of subsection (a) hereof, the Director of Finance is hereby authorized, subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, to adopt rules and regulations to establish the documentation necessary to be furnished by the taxpayer, to support a claim for refund of taxes paid as a result of an overpayment or a double payment on the taxpayers’ property. If upon examination of a claim for an alleged overpayment or double payment of taxes, the claimant is unable to establish such evidence as required by the Director of Finance’s rules and regulations, the claim shall be denied and the claimant may file a petition for a refund of such overpayment or double payment with the Board of Municipal and Zoning Appeals, and have such rights as provided in this subtitle. City Code, 1950, art. 37, §31(1st sen.)(1st cl.), (2nd sen.) 1966, art. 28, §32(1st sen.)(1st cl.), (2nd sen.) 1976/83, art. 28, §1(a)(2nd, 3rd sens.), (b) Ord. 34-595 Ord. 44-149 Ord. 67-1090 Ord. 76-147 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed subsection (b)(1) of this section to refer expressly to the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

It shall be the duty of the Board of Municipal and Zoning Appeals to examine carefully all evidence presented upon such petitions to determine whether an overpayment or double payment does in fact exist. The Board shall reject all such claims as may be considered doubtful or not well founded. If the Board finds that the petition is well founded, the Board shall by order or orders in writing direct the Director of Finance to refund or repay the amount claimed. City Code, 1950, art. 37, §31( 2nd cl.) 1966, art. 28, §32( 2nd cl.) 1976/83, art. 28, §1(a)(4th - 6th sens.) Ord. 34-595 Ord. 44-149 Ord. 67-1090 Ord. 76-147

Upon the representation of any taxpayer that he or she has paid the taxes or other municipal charges for which the Director of Finance has demanded payment, the Board of Municipal and Zoning Appeals is hereby authorized to investigate the case. If the party shall declare his or her receipt has been destroyed or lost, and if undoubted proof or satisfactory documentary evidence is given that the said bill has been paid, the claim shall be abated. City Code, 1950, art. 37, §32(1st sen.) 1966, art. 28, §33(1st sen.) 1976/83, art. 28, §2(1st, 2nd sens.) Ord. 44-149 Ord. 67-1057

The Board of Municipal and Zoning Appeals shall keep a correct list or account of all claims for the refund or abatement of taxes or other municipal charges presented to or examined by said Board, which said list or account shall contain the names and addresses of the person or persons presenting such claims, the amount of taxes or other municipal charges refunded or abated, including those rejected and the reasons for their action in the premises. City Code, 1950, art. 37, §32(2nd sen) 1966, art. 28, §33(2nd sen.) 1976/83, art. 28, §2(3rd sen.) Ord. 44-149 Ord. 67-1057