(a) All tax imposed by this chapter shall be collectible, together with any interest and penalties, by civil action at law. All additional assessments shall be made and all actions to recover municipal income taxes and penalties and interest thereon shall be brought within three (3) years after the tax was due or the return was filed, whichever is later. However, in the case of fraud, omission of 25% or more of income subject to this tax, or failure to file a return, all additional assessments shall be made and all prosecutions to recover municipal income taxes and penalties and interest thereon shall be brought within six (6) 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 three (3) years after the tax was paid or the return was filed, whichever is later.
(c) Income tax that has been deposited with the Village of Cadiz, but should have been deposited with another municipality, is allowable by the Village of Cadiz as a refund but is subject to the three-year limitation on refund. Income tax that should have been deposited with the Village of Cadiz, but was deposited with another municipality, shall be subject to recovery by the Village of Cadiz. The Village of Cadiz will allow a non-refundable credit for taxes paid to another municipality. The credit shall not exceed the Village of Cadiz's income tax rate. If the Village of Cadiz's tax rate is higher than the taxes paid in another municipality, the tax representing the difference of the rates is also subject to collection by the Village of Cadiz.
(Ord. 2009-18. Passed 11-19-09.)