(a) Sections 718.12, 718.18, and 718.19 of the Ohio Revised Code, as applicable, shall govern the periods of limitation and procedures for any (i) claim for refund of City income tax, (ii) assessment of City income tax, and (iii) commencement of a civil action to recovery City income tax and penalties and interest thereon.
(b) All taxes imposed by this Chapter 880 shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. Additionally, the Administrator shall be responsible for establishing procedures for collection of delinquent taxpayer accounts and may outsource collections for said accounts. All of the City's post-judgment collection costs and fees, including attorney's fees, shall be imposed on, and reimbursed by, the delinquent taxpayer.
(Ord. 72-15. Passed 9-28-15.)