Board's finding of overpayment upon appeal from assessment

Whenever the Board of Tax Appeals, pursuant to a hearing of an appeal from an assessment of the collector in accordance with R.S. 47:1564, 47:1566, or 47:1567, finds that there is no tax due and further finds that the taxpayer has made a refundable overpayment of the tax for the period for which the collector asserted the claim for additional tax, the board shall have jurisdiction to determine the amount of such overpayment, and order that such amount be refunded or credited to the taxpayer; provided, that the Board shall order no such refund or credit unless, as part of its decision, it determines that the petition of appeal in which the refund or credit was requested was filed within the period set out in R.S. 47:1623 or that a claim for the refund or credit had been filed with the collector within that period.