Sec. 52-57. Refunds.

Except as provided in this Section, Section 52-46 applies to any petition for a refund of taxes paid under this Article. Subsections 52-46(a)(1) and (d) do not apply to taxes paid under this Article.

Any person who has paid a tax under this Article may apply for a refund of the tax if the County has not appropriated the funds for public school improvements of the types listed in Section 52-56(d) by the end of the sixth fiscal year after the tax is collected.

The Director of Permitting Services must investigate each claim and hold a hearing at the request of the petitioner. Within 3 months after receiving a petition for refund, the Director must provide the petitioner, in writing, with a decision on the refund request. The Director must specify the reasons for the decision, including, if a refund is claimed under subsection (b), a determination of whether funds collected from the petitioner, calculated on a first-in-first-out basis, have been appropriated or otherwise formally designated for public school improvements of the types listed in Section 52-56(d) within 6 fiscal years.