§ 35-02 Ordinary Overpayments and Double Payments.
RCNY § 35-02
Application for refund or transfer of over and double payments of taxes, water charges, sewer rents and assessments may be made by submitting the following to the Financial Services Unit: (a) All original receipted bills covering payments the taxes involved. Where receipted bills are missing, photostatic copies of both sides of the checks used in payment thereof must be presented together with affidavit setting forth efforts made to locate bills.
(b)All cancelled checks or photostatic copies of both sides thereof. If checks are missing, bank statements or letters may be submitted in lieu thereof showing clearance of check used together with an affidavit setting forth efforts made to locate check. If no proof of payment is available, a Surety Bond for twice the sum of refund must be submitted.
(c)If an Estate, Trust, Committee, Power of Attorney or other similar capacity is involved, an official certificate or copy of the Court Order showing appointment must be submitted.
