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8. i t i irt-Term Rental Tax) is hereby amended asJollows: <br />20S ec. 1 <br />thereaf within three (3) years frofn the last day of the tax year for-whieh suGh assessfHent <br />is made, erwithin one (1) year ffefn the date ef the assessment,whiehever is I-ater. <br />(b) if the eenifflissioner of revenue thaa he has eff!oneottsly assessed an <br />ap <br />. pheafitwith an), tax undpw this a#iele, and the assessfnent has not been paid intR th <br />eit�, treastify, then the eefnfflissiener shall exenerate the appliGant from the Payment of so <br />mueh tax as is efFoneously ehafged. if the tax has been paid, then the eemmissioner e <br />Upon reeeipt of silsh eewtilfieate, the, eity eetineil shall difeet the eity treasurer te Feftind <br />the owess to the taxpayef:, with interest if atitherized. Hewever, the treasb[FeF shall bee <br />autheiized to approve and issue any refund tip to twe thousand five hundred dellafs- <br />00 00 <br />ealealatien by the assessing effieial or his staff-, the safne may be eeFreeted Rq herein <br />pfevided, with arwithout petition ffem the taiEpayef. if the eammissioner- of revenue is <br />• 20 Repetitive provision eliminated. Provisions of §30-6 of City Code are sufficient to cover entire Chapter 30 <br />Page 13 of 14 <br />