§ 3-3. Required documentation; appeal to BMZA.

(a) In general.

(1) Where the claimant is able to present a canceled check or checks or a valid receipt or receipts as evidence of such overpayment or double payment, and where the records of the Department of Finance show that there has been such overpayment or double payment, the Director of Finance is hereby empowered to make refund of such payment.

(2) If upon examination of a claim for an alleged overpayment or double payment of taxes or other municipal charges, the claimant is unable to establish such evidence as stipulated above, the claim shall be denied and the claimant may file a petition for a refund of such overpayment or double payment with the Board of Municipal and Zoning Appeals.

(b) Rules and regulations.

(1) Notwithstanding the provisions of subsection (a) hereof, the Director of Finance is hereby authorized, subject to Title 4 {"Administrative Procedure Act – Regulations"} of the City General Provisions Article, to adopt rules and regulations to establish the documentation necessary to be furnished by the taxpayer, to support a claim for refund of taxes paid as a result of an overpayment or a double payment on the taxpayers' property.

(2) If upon examination of a claim for an alleged overpayment or double payment of taxes, the claimant is unable to establish such evidence as required by the Director of Finance's rules and regulations, the claim shall be denied and the claimant may file a petition for a refund of such overpayment or double payment with the Board of Municipal and Zoning Appeals, and have such rights as provided in this subtitle.