193.11 COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS.

   (a)   All taxes imposed by this chapter shall be collectible, together with any interest, penalties, and reasonable administrative costs thereon, by a civil action at law. All additional assessments shall be made and all civil actions to recover municipal income taxes and penalties and interest thereon shall be brought within three years after the tax was due or the return was filed, whichever is later.

   Reasonable administrative costs associated with the delinquent tax collection, include, but are not limited to, fees no greater than thirty-five percent (35%) of the total delinquent amount, including tax, court costs, interest, and penalties of any post-judgment account assigned by the Tax Administrator to a collection agency and fees no greater than thirty-five percent (35%) of the total delinquent amount, including tax, interest, and penalties of any pre-judgement account assigned by the Tax Administrator to a collection agency.

   (b)   Taxes erroneously paid shall not be refunded unless a claim for a refund is made. Claims for refund of municipal income taxes shall 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.

(Ord. 2007-083. Passed 10-16-07.)