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 Ohio R.C. 718.06. Refunds are not allowed when there is an existing liability and/or delinquency on any of the taxpayer's associated tax accounts.
(Ord. 8752-2000. Passed 12-5-00.)