(A) All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by a civil action at law. All additional assessments shall be made and all civil actions to recover municipal income taxes and penalties and interest thereon shall be brought within 3 years after the tax was due or the return was filed, whichever is later.
(B) Taxes erroneously paid shall not be refunded unless a claim for a refund is made. Claims for refund of municipal income taxes must be brought within the time limitation provided in division (A) of this section.
(C) Amounts of less than $l shall not be collected or refunded. (Ord. 1202, passed 8-15-77)