§ 24-02 Ordinary Overpayments and Double Payments.
RCNY § 24-02
Any application required by the Commissioner of Finance for refunds (or transfers) of over and double payments of real property taxes, assessments, water charges and sewers rents may be made by filing an application on a form or in a format established by the Commissioner of Finance, plus any documentation requested by the Department in order to evidence that the applicant is entitled to the refund or transfer of the overpayment, within six years after the date of the over or double payment. Any such documentation required may include, but is not limited to, copies of both sides of cancelled checks, receipted bills, a printout of the confirmation of payment of taxes by electronic means, statements or other documentation from the taxpayer's bank or an affidavit setting forth facts alleged by the applicant.
