Any claim for credit for income taxes paid another municipality on the same income taxable under this chapter, or claim for an assignment of any refund due to the credit provided for herein, must be filed with the Administrator on or before December 31 of the year following that for which such credit is claimed, provided that if such claim for reciprocity refund has been assigned to the municipality of residence, such municipality of residence shall file a claim for refund with the Administrator of the Municipality on or before January 31 following. Failure to file such claim for reciprocity credit or refund or assignment thereof within the time prescribed herein shall render such credit, claim for refund or assignment null and void.
(Ord. 79-55. Passed 2-19-80.)