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If the City Finance officer upon investigation or upon checking returns finds that the tax paid on any of them is more than the amount required of the taxpayer, he shall refund the amount overpaid by a warrant upon the general fund. If the City Finance Officer finds that the tax paid is less than required, he shall mail a statement to the taxpayer showing the balance due, who shall within ten days pay the amount shown thereon. (Ord. 1179, 1973; Ord. 1236, 1974; Ord. 1389, 1978)

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