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Who is responsible for preparing a cash voucher claim, form 270, for refund of taxes?

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Who is responsible for preparing a cash voucher claim, form 270, for refund of taxes?

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All claims for money, subject to refund or disbursement as in this act provided, shall be filed with the county clerk, who is hereby authorized to audit the same, and to issue his voucher for such amounts thereof as he may find to be due the respective claimants. Since the Treasurer is the trustee of the account he/she would initiate the claim form, advising the clerk’s office of the account to be paid form, etc.

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