If, within one year from the giving of notice
of any determination or assessment of any tax or penalty, the person
liable for the tax shall make application for a refund thereof and
the Village Treasurer or the court shall determine that such tax or
penalty or any portion thereof was erroneously or illegally collected,
the Village Treasurer shall refund the amount so determined. For like
cause and within the same period, a refund may be so made on the initiative
of the Village Treasurer. However, no refund shall be made of a tax
or penalty paid pursuant to a determination of the Village Treasurer
as hereinbefore provided, unless the Village Treasurer, after a hearing
as hereinbefore provided or of his own motion, shall have reduced
the tax or penalty or it shall have been established in a proceeding
in the manner provided in the Civil Practice Law and Rules that such
determination was erroneous or illegal. An application for a refund
made as hereinbefore provided shall be deemed an application for the
revision of any tax or penalty complained of, and the Village Treasurer
may receive additional evidence with respect thereto. After making
his determination, the Village Treasurer shall give notice thereof
to the person interested, and he shall be entitled to commence a proceeding
to review such determination, in accordance with the provisions of
the following section hereof.
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