The tax collector shall: investigate each claim for a refund; and at the request of the claimant, conduct a hearing before a final determination on the claim. A claim for a refund may not be allowed unless the chief fiscal officer approves the claim. A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid. The tax collector shall give the claimant written notice of: the final determination of the claim for refund; and any delay in the payment of an allowed claim.