(a) Unpaid Taxes Recoverable as Other Debts. All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. Civil actions to recover Village income taxes and penalties and interest on Village income taxes shall be brought within the time prescribed in Ohio R.C. 718.06.
(b) Refunds of Taxes Erroneously Paid. Taxes erroneously paid shall not be refunded unless a claim for refund is made within the time prescribed in Ohio R.C. 718.06.
(Ord. 1997-2-18. Passed 2-2-97.)
(c) Amounts of Less Than One Dollar. Amounts of less than one dollars ($1.00) shall not be collected or refunded.
(Ord. 1970-12-20. Passed 10-14-70.)