How tax adjustments and refunds work

A. Taxes Assessed and Collected Under this Chapter. 1. In the event of adjustments on account of duplicate assessments and clerical errors, such as transposition in figures, typographical errors and errors in calculations, the adjustments may be entered upon the records although the full amount appearing on the records prior to such adjustment has been paid. 2. There may be refunded in the manner provided in subsection B of this section any amount collected in excess of the amount appearing on the records as adjusted, or any amount constituting a duplication of payment in whole or in part. 3. Whenever any real property is deemed by the director to be exempt from taxation under section 3.48.545 , if there shall have been paid prior to the effective date of the exemption any real property taxes applicable to the period following the effective date of the exemption, there shall be refunded to the nonprofit or limited distribution mortgagor owning the property in the manner provided in subsection B of this section all amounts representing the real property taxes which have been paid on account of the property and attributable to the period following the effective date of the exemption. 4. No such adjustment shall be entered on the records except within two years after the end of the tax year in which the amount to be adjusted was due and payable, unless a written application for the adjustment has been filed within such period. B. All Real Property Taxes. 1. Payment of all refunds and adjustments shall be made out of the general fund account and shall be paid by refund voucher approved by the director, setting forth the details of each transaction, provided that if the person entitled to the refund or adjustment is the current owner of the property, the refund or adjustment shall be applied first to satisfy any interest, then penalties, then delinquent taxes, due for the property, and, if there are no delinquent taxes due, then as a credit against future taxes due for the property, unless the director receives, before the end of the fiscal year for which a credit balance exists, a written request from the current owner for payment by check. No interest shall accrue or be paid on any adjustments or refunds of overpayments. (Ord. No. 3740, § 2, 2010; Ord. 1076 § 3 (part), 1980: prior code § 6-1.21)