(a) Should it appear that any taxpayer has paid more than the amount of the tax to which the Village is entitled under the provisions of this chapter, a refund of the amount so overpaid shall be made, provided a proper claim for refund of such overpayment of tax has been filed by the taxpayer, or same may be applied toward the declaration of tax due for the ensuing year. Claims for refunds shall be made on forms prescribed by and obtainable from the Village Fiscal Officer.
(b) All applications for refunds shall be made within three years of the due date of a final return.
(c) No refund will be made for an amount less than three dollars ($3.00) and no tax will be payable if the amount owing is less than three dollars ($3.00).
(d) Notwithstanding any other terms contained in this Section 181.14 of the Codified Ordinances, to the extent a taxpayer owes the Village a lawfully enforceable income tax liability for any other reporting period, any refund due the taxpayer shall first be applied to the outstanding income tax liability, with the remaining refund, if any, returned to the taxpayer.
(Ord. 957. Passed 5-4-15.)