Unless the context otherwise requires, the enforcement of the tax imposed under this article shall be governed by sections 545 through 590 of the model city tax code, as adopted by the city or town in which the government property improvement is located or, if the government property improvement is not located in a city or town or is located in a city or town that has not adopted the model city tax code, by sections 545 through 590 of the model city tax code as defined in section 42-6051, except that a refund may be allowed within the time allowed by the model city tax code for any taxpayer error regardless of whether the error relates to an erroneous legal interpretation or any other matter.