§ 556. Refunds and credits of taxes. 1. (a) Pursuant to the provisions
  of  this  section,  an  appropriate  tax  levying body may refund to any
  person the amount of any tax paid by him or her, or portion thereof,  as
  the  case may be, or may provide a credit against an outstanding tax (i)
  where such tax was attributable to a clerical error or an unlawful entry
  and application for refund or credit is made within three years from the
  annexation of the warrant for such tax,  or  (ii)  where  such  tax  was
  attributable  to  an  error  in  essential  fact, other than an error in
  essential fact as defined in  paragraph  (d)  of  subdivision  three  of
  section  five  hundred  fifty  of  this  title, and such application for
  refund or credit is made within three years from the annexation  of  the
  warrant for such tax.

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