The city council may order any tax, or any portion thereof, paid pursuant to the provisions of this chapter refunded; provided, that such tax or portion thereof is found and determined by the city council to have been erroneously levied; and, provided further, that no such tax, or portion thereof, shall be refunded unless a claim, verified by the person who paid the tax, their guardian, executor or administrator, has been filed with the city clerk on or before the first day of March after the date upon which such tax has become due and payable. (Ord. 2878 NCS §3, 2024.)