§ 288-45. Refunds.

A. 

In the manner provided in this section, the City Commissioner of Finance shall refund or credit, without interest, any tax, penalty or interest erroneously, illegally or unconstitutionally collected or paid if application to the City Commissioner of Finance for such refund shall be made within one year from the payment thereof. Whenever a refund is made by the City Commissioner of Finance, he/she shall state his/her reason therefor in writing. Such application may be made by the occupant, operator or other person who has actually paid the tax. Such application may also be made by an operator who has collected and paid over such tax to the City Commissioner of Finance, provided that the application is made within one year of the payment by the occupant to the operator, but no actual refund of monies shall be made to such operator until he/she shall first establish to the satisfaction of the City Commissioner of Finance, under such regulations as the City Commissioner of Finance may prescribe, that he/she has repaid to the occupant the amount for which the application for refund is made. The City Commissioner of Finance may, in lieu of any refund required to be made, allow credit therefor on payments due or to become due from the applicant.

B. 

An application for a refund or credit made as herein provided shall be deemed an application for a revision of any tax, penalty or interest complained of, and the City Commissioner of Finance may receive evidence with respect thereto. After making his/her determination, the City Commissioner of Finance shall give notice thereof to the applicant, who shall be entitled to review such determination by a proceeding pursuant to Article 78 of the Civil Practice Law and Rules, provided that such proceeding is instituted within 30 days after the giving of the notice of such determination, and provided that a final determination of tax due was not previously made. Such a proceeding shall not be instituted unless an undertaking is filed with the City Commissioner of Finance in such amount and with such sureties as a Justice of the Supreme Court shall approve to the effect that, if such proceedings be dismissed or the tax confirmed, the petitioner will pay costs and charges which may accrue in the prosecution of such proceeding.

C. 

A person shall not be entitled to a revision, refund or credit under this section of a tax, interest or penalty which had been determined to be due pursuant to the provisions of § 288-43 of this article where he/she has had a hearing or an opportunity for a hearing, as provided in said section, or has failed to avail himself of the remedies therein provided. No refund or credit shall be made of a tax, interest or penalty paid after a determination by the City Commissioner of Finance made pursuant to § 288-43 of this article unless it be found that such determination was erroneous, illegal or unconstitutional or otherwise improper by the City Commissioner of Finance after a hearing or on his/her own motion or in a proceeding under Article 78 of the Civil Practice Law and Rules, pursuant to the provisions of said section, in which event refund or credit without interest shall be made of the tax, interest or penalty found to have been overpaid.