A. No refund of an overpayment of taxes imposed by this chapter shall be required in whole or in part unless a written claim for refund is filed with the collector within a period of one year from the date the overpayment was made.

B. When he or she determines from evidence presented to him or her that an overpayment has been made, the collector may refund the amount overpaid. (Ord. 3371 § 1, 1991)