Claims for refunds of taxes imposed pursuant to this article shall be governed by the provisions of chapter 5 (commencing with section 5096) of part 9 of division 1 of the Revenue and Taxation Code, except that the board of supervisors has, by resolution no. 82-577, authorized the auditor-controller upon receipt of a request and supporting documentation from the county recorder to refund real property transfer taxes in accordance with 5096. (Ord. No. 1847, § 1; Ord. No. 3335, § 1)