A. If a taxpayer pays taxes under protest, the taxpayer may bring suit in the superior court against the borough for recovery of the taxes. If judgment for recovery is given against the borough, or, if in the absence of suit, it becomes obvious to the assembly that judgment for recovery of the taxes would be obtained if legal proceedings were brought, the borough shall refund the amount of the taxes to the taxpayer with interest at eight percent per year from the date of payment plus costs.

B. If, in payment of taxes legally imposed, a remittance by a taxpayer through error or otherwise exceeds the amount due, and the borough, on audit of the account in question, is satisfied that this is the case, the borough shall refund the excess to the taxpayer with interest at eight percent from the date of payment. A claim for refund filed one year after the due date of the tax is forever barred.

C. The assembly may correct manifest clerical errors at any time.