(a) All taxes imposed by this chapter shall be collectible, together with any interest or penalty thereon, by a civil action at law. All additional assessments shall be made and all civil actions to recover Municipal income taxes and interest and penalties 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 at the discretion of the Finance Director. Claims for a refund of Municipal income taxes must be brought within the time limitation provided in subsection (a) hereof.
(c) Amounts of less than five dollars ($5.00) shall not be collected or refunded.
(Res. 29-00. Passed 12-12-00; Ord. 28-04. Passed 11-9-04.)