The application for refund shall be made in such form as the tax collector may prescribe, and shall be verified. Such application shall be made only by the person who made the payment or his personal representative, guardian, or heir. No refund shall be made to an assignee of the applicant. SOURCE: GC § 19424.
Same: Application Form and Verification
11 GCA § 24908 — under Real Property Tax.
11 GCA § 24908