A. All taxes, penalties or costs thereon heretofore or hereafter paid more than once, or heretofore or hereafter erroneously or illegally collected, or any taxes heretofore or hereafter paid upon an assessment in excess of the actual cash value of the property so assessed by reason of a clerical error of the assessor as to the excess in such cases, of any taxes heretofore or hereafter paid upon an erroneous assessment of improvements on real estate not in fact in existence when said taxes became a lien, the amount of the purchase price paid the tax collector at auction sales or property representing the excess over and above all taxes, public improvement assessments, penalties, costs, interest and expenses due the city on the property at the time of sales provided for in Sections 3.28.365, 3.28.595 and 3.28.600, may, by order of the council, be refunded by the city treasurer.

B. No order for the refund of taxes, penalties or costs under this section shall be made except upon a verified claim therefor, verified by the person who has paid said tax or by his guardian, or in case of his death, by his executor or administrator, which said claim must be filed within three years after the making of the payment sought to be refunded, or in cases of claims for refunds representing excess of amounts collected by the tax collector at sales of property at public auction over and above the amount due the city at the time of said sales the verified claim must be filed within three years from the date of the sale.

C. All such payments not refunded under the provisions of this section within the time allowed therefor may be transferred to the general fund of the city upon an order to that effect by the council.

D. In no case shall any judgment be rendered in favor of plaintiff in any action brought for the enforcement or allowance of any rights or claims under this section if the said action is brought by an assignee of the person paying said tax or by any person other than the person who paid said tax or by his guardian, or in case of his death, by his executor or administrator. (Prior code § 6.04.880)