(A)
An application to refund to a taxpayer the amount of taxes paid on any illegal, erroneous, or excessive payment of tax under §§ 35.044 to 35.060 of the city code, including assessments, shall be filed with the Tax Administrator within three years after the date of the illegal, erroneous, or excessive payment of the tax, or within any additional period allowed by § 35.055(A) of the city code. The application shall be filed in the form prescribed by the Tax Administrator.
(B) (1) On the filing of a refund application, the Tax Administrator shall determine the amount of refund to which the applicant is entitled. The amount determined shall be based on the amount overpaid per return or assessment. If the amount is greater than $10 and not less than that claimed, the Administrator shall certify that amount to the Director of Budget and Management and the Treasurer of state for payment from the tax refund fund created in R.C. § 5703.052. If the amount is greater than $10 but less than that claimed, the Administrator shall proceed in accordance with R.C. § 5703.70.
(2) Upon issuance of a refund under this section, the Administrator shall notify the city of the amount refunded to the taxpayer attributable to the city, which shall be deducted from the city’s next distribution under § 35.047 of the city code.
(C) Any portion of a refund determined under division (B) of this section that is not issued within 90 days after such determination shall bear interest at the rate per annum prescribed by R.C. § 5703.47 from the ninety-first day after such determination until the day the refund is paid or credited. On an illegal or erroneous assessment, interest shall be paid at that rate from the date of payment on the illegal or erroneous assessment until the day the refund is paid or credited.
(Ord. 2018-02, passed 2-12-2018; Ord. 2023-41, passed 11-16-2023)