Whenever the amount of any tax, penalty or interest has been paid more than once or has been collected in error by the city under this chapter, it may be refunded by the tax collector only upon a written verified claim, which states the specific grounds for the refund, filed with tax collector within one year of the date of payment of the amount sought to be refunded. If the claim is approved, the refund may be credited on any amounts then due and payable from the person from whom it was collected. (Ord. 1921 NCS §2 (part), 1993.)