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If, upon application by a taxpayer for a refund or an audit of his records, or upon any examination of the returns or records by the town of Cathlamet, it is determined that within five years immediately preceding receipt of the application from the taxpayer for a refund, or an audit, or in the absence of such application, within five years immediately preceding the commencement by the town clerk-treasurer of such examination:

(1) A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due to the town within such period of five years shall be credited to the taxpayer at the taxpayer’s option. No refund or credit shall be allowed with respect to any excess amounts paid more that five years before the date of such application or examination.

(2) A tax or other fee has been paid which is less than that properly due, or no tax or other fee has been paid, the town clerk-treasurer shall mail a statement to the taxpayer showing the balance due, including the tax amount or penalty assessment and fees, and it shall be a separate, additional violation of the provisions of this treasurer, both civil and criminal, if the taxpayer fails to make payment in full within 10 calendar days of such mailing. (Ord. 341 § 11, 1990)