No orders for a refund under this chapter shall be made except on a claim:
(1) Verified by the person who paid the tax, the person's guardian, executor or administrator; and
(2) Filed with the county treasurer within three years after the due date of the payment sought to be refunded; and
(3) Stating the statutory ground upon which the refund is claimed.
[2009 c 350 § 9; 1991 c 245 § 32; 1989 c 378 § 32; 1961 c 15 § 84.69.030. Prior: 1957 c 120 § 3.]