(1) A construction excise tax may be refunded to a person that:
(a) Establishes that the tax was paid for improvements that were otherwise eligible for an exemption under section 3.734 of this code; or
(b) Establishes that construction of the improvements was not commenced and the associated building permit has been cancelled by the city; or
(c) Establishes that the tax had been erroneously collected.
(2) A request for a refund shall be made within three years from the date of payment of the construction excise tax on forms provided by the city manager. Denial of a request for a refund may be appealed as provided for in section 3.744 of this code.