(A) All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. Such suit shall be brought within three years after the tax payment was due or the return was filed, whichever is later in accordance with R.C. § 718.12(A).
(B) Taxes erroneously paid shall not be refunded unless a claim for refund is made within the time limitation specified in R.C. § 718.12(C). Amounts less than $1 shall not be refundable.
(C) Amounts of less than $1 shall not be collected or refunded.
(1980 Code, § 95.11) (Ord. 3218, passed 12-16-1974; Am. Ord. 7192, passed 12-15-2003)