Funds received pursuant to the sales shall be accounted for and remitted to the Mayor and City Council of Baltimore. However if the owner or person entitled to possession presents to the Director of Transportation, within 90 days of the date of the sale, a claim for any excess in the amount of the selling price of a vehicle, part of a vehicle, or the contents of a vehicle, over and above the expenses, the Director, on finding that an excess of $25 or more exists, shall recommend to the Board of Estimates that the excess be returned to the owner or other person. Expenses above referred to shall include but not be limited to:towing; storage; unpaid fines against the owner; and payment of all liens on the vehicle of which the Director received actual notice, in the above order of priority. Action of the Board of Estimates upon a recommendation shall be final and not subject to appeal. City Code, 1976/83, art. 31, §97(c) Ord. 69-343 Ord. 69-560 Ord. 87-1047 Ord. 15-435