If, in payment of taxes legally imposed, a remittance by a taxpayer through taxpayer error or otherwise exceeds the amount due, and the Mayor, on audit of the account in question, is satisfied that this is the case, then the Mayor shall take reasonable steps to notify the taxpayer of the taxpayer’s right to file a claim and shall refund the excessive remittance with interest at eight percent from the date of payment, after the taxpayer has filed a claim for refund with the Mayor. However, a claim for refund filed later than one year after the due date of the tax is forever barred. Taxpayer error is a typographical, computational, or other similar error but does not include an intentional overpayment by a taxpayer or the taxpayer’s agent. (Ord. 2020-37 § 2, 2020; Ord. 86-024 § 5, 1986. 2004 Code § 3.28.020.)