(a) Appeal; procedure. Any taxpayer who desires to seek a credit or a refund or desires to appeal a determination of tax due or an assessment pursuant to a village tax shall adhere to the following procedures:
(1) File a request for credit or refund with the village tax administrator on a form provided by the village or, within 45 days after receipt of the village's protestable notice, file a written protest on a form provided by the village;
(2) Provide any supportive documents or other evidence that may display that the village's assessment of the tax was unauthorized, and direct such protest or request to the village tax administrator; and
(3) Make any books or records of its business or activity available for audit or inspection upon the written request of the village.
(b) Hearing. Whenever a taxpayer or a tax collector has filed a request for credit or refund or a timely written protest, and has requested a hearing, the village tax administrator shall conduct a hearing in the following manner:
(1) The village tax administrator shall fix the time and place for a hearing and shall give written notice to the taxpayer. The hearing shall be scheduled for a date within 14 days after receipt of the request for the hearing, unless the taxpayer requests a later date convenient to all parties.
(2) No continuances of the hearing shall be granted after it has been scheduled, except in cases when a continuance is absolutely necessary to protect the rights of the taxpayer. Any continuance granted shall not exceed 14 days.
(3) The village tax administrator shall preside at the hearing and shall hear testimony and accept any evidence relevant to the tax determination, audit or assessment. The strict rules of evidence applicable to judicial proceedings shall not apply.
(c) Village determination. The village tax administrator, by United States registered or certified mail, shall send to the taxpayer the tax administrator's written determination regarding the taxpayer's protest within 45 days after receiving the taxpayer's written protest or credit or refund form if the taxpayer does not request a hearing, or within 30 days after the conclusion of a hearing. Such determination shall include:
(1) A ruling as to whether the village tax as a whole or any portion of it was unauthorized;
(2) A written determination as to why the village tax or any portion of it was authorized; and
(3) If appropriate, a certified check equaling the unauthorized amount paid by the taxpayer and the applicable amount of interest.
(d) No refund if voluntary payment. The village shall not be required to refund or credit any taxes voluntarily paid without written protest at the time of payment in the event that a village tax is declared invalidly enacted or unconstitutional by a court of competent jurisdiction. However, a taxpayer shall not be deemed to have paid a village tax voluntarily if the taxpayer lacked knowledge of the facts upon which to protest the village taxes at the time of payment or if the taxpayer paid such taxes under duress.
(e) No credits or refunds if no remittance. The village shall not be required to grant a credit, refund of taxes, interest or penalties to a person who has not paid or remitted the amounts directly to the village.
(f) Four-year limitation. Unless otherwise specifically provided in this municipal code or other village ordinance authorizing a village tax, no claim for a credit or refund shall be made more than four years after the date of the erroneous payment.
(g) Interest if overpayment. The village shall pay interest in the amount of 6% per year for a taxpayer's overpayment of tax.
(Ord. No. 2000-34-3016)