(A) All taxes imposed by this subchapter shall be collectible, together with any interest and penalties thereon, by a civil action at law. All additional assessments shall be made and all civil actions to recover municipal income taxes and penalties and interest thereon shall be brought within three years after the tax was due or the return was filed, whichever is later.
(B) Taxes erroneously paid shall not be refunded unless a claim for a refund is made. Claims for refund of municipal income taxes must be brought within the time limitation provided in division (A) above.
(C) Overpayments of less than $5 shall not be refunded or collected. Overpayments of more than $5 will automatically be refunded, and a taxpayer’s tax obligation of more than $5 will be collected.
(Ord. 538, passed 12-7-1953; Ord. 11-1963, passed 10-21-1963; Ord. 7-1968, passed 3-4-1968; Ord. 13-1968, passed 6-3-1968; Ord. 14-1973, passed 3-19-1973; Ord. 21-2001, passed 5-21-2001)