1. The Officer may sue in the name of the taxing district for the recovery of taxes due and unpaid hereunder.
2. Any suit brought to recover the tax imposed herein shall be begun within 3 years after such tax is due, or within 3 years after the declaration or return has been filed, whichever date is later; provided, however, that this limitation shall not prevent the institution of a suit for the collection of any tax due or determined to be due in the following cases:
A. Where no declaration or return was filed by any person although a declaration or return was required to be filed by him hereunder, there shall be no limitation.
B. Where an examination of the declaration or return filed by any person, or of other evidence relating to such declaration or return in the possession of the Officer, reveals a fraudulent evasion of taxes, there shall be no limitation.
C. In the case of substantial understatement of tax liability of 25 percent or more, and no fraud, suit shall be begun within 6 years.
D. Where any person has deducted taxes under the provisions hereof, and has failed to pay the amounts so deducted to the Officer, or where any person has wilfully failed or omitted to make the deduction required by this Part, there shall be no limitation.
E. This Section shall not be construed to limit the governing body from recovering delinquent taxes by any other means provided by Act 511 of 1965, and any amendments or supplements thereto.
3. The Officer may sue for recovery of an erroneous refund provided such suit is begun within 2 years after making such refund, except that the suit may be brought within 5 years if it appears that any part of the refund was induced by fraud or misrepresentation of material fact.
(Ord. 179, 11/7/1966, §8)