No interest shall be allowed on refunds or overpayments as long as they are processed within ninety days of filing. All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by civil action at law. All additional assessments shall be made and all civil actions to recover City income taxes, penalties and interest thereon shall be brought within three years after the tax was due or the return was filed, whichever is later. Taxes erroneously paid shall not be refunded unless a claim for a refund is made. Claims for refund of City income taxes must be brought within the time limitation provided herein. Amounts of less than one dollar ($1.00) shall not be collected or refunded. A claim for a refund or credit under this section shall be made in the manner the Income Tax Director may by regulation provide.
(Ord. 62-04. Passed 11-22-04.)