§ 8618

County taxes paid through error or by mistake may be refunded by the county government of the county in which the taxes were paid as follows: (1) The person claiming a refund of taxes shall file with the county government a request for refund in writing stating why it is believed the taxes were paid in error; (2) The county government shall submit the request for refund to the tax collecting authority of the county for approval of the payment of the refund, and shall make no refund unless the tax collecting authority approves the refund in writing; (3) The county government shall keep a record of all refunds for at least 3 years, which record shall be available in accordance with the State Freedom of Information Act [§ 10001 et seq. of Title 29].9 Del. C. 1953, § 8619; 54 Del. Laws, c. 314; 71 Del. Laws, c. 401, § 113;