(A) Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date on which payment was made or the return was due, or within three months after final determination of the federal tax liability, whichever is later. Income tax that has been deposited with the city, but should have been deposited with another municipality, is allowable by the city as a refund but is subject to the three-year limitation on refunds. Income tax that should have been deposited with the city, but was deposited with another municipality, shall be subject to recovery by the city. The city will allow a non-refundable credit for any amount owed the city that is in excess of the amount to be refunded by the other municipality, as long as the tax rate of the other municipality is the same or higher than the city tax rate. If the city tax rate is higher, the tax representing the net difference of the rates is also subject to collection by the city.
(B) Amounts less than $1 shall not be refunded.
(1982 Code, § 35.23) (Ord. 1971-12, passed 8-23-1971; Ord. 1971-22, passed 11-30-1971; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005)