181.11 COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS.

   (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 three 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 refund is made. Claims for refund of municipal income taxes must be brought within the time limitation provided in subsection (a) hereof.

   (c)   Amounts of less than two dollars ($2.00) shall not be collected or refunded.

   (d)   If any person liable to pay any tax neglects or refuses to pay the tax after demand, the amount (including any interest, additional amount, to the tax or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the City upon all property and rights to property, specifically fixed by law, the lien imposed by this section shall arise at the time the assessment is made and shall continue until the liability for the amount so assessed (or a judgment against the taxpayer arising out of the liability) is satisfied or becomes unenforceable by reason of lapse of time. The Tax Administrator may, on those forms as he may prescribed therefor, cause any lien established herein to be filed of record in the county offices in which the person liable therefor resides, or owns real property, or both.

   (e)   Subject to those regulations as the Tax Administrator may prescribe, he may issue a certificate of release of any lien imposed with respect to any City tax and cause the certificate of release to be filed of record under the following circumstances.

      (1)   The Tax Administrator finds that the liability for the amount assessed, together with all interest in respect thereof, has been fully satisfied or has become legally unenforceable.

      (2)   There is furnished to the Tax Administrator and accepted by him a bond that is conditioned upon the payment of the amount assessed, together with all interest in respect thereof, within the time prescribed by law (including any extension of time) and is in accordance with those requirements relating to terms, conditions, and form of the bond and sureties thereon as may be specified by the regulations.

   (f)   Refunds made to a nonresident employee may be reported to their local tax authority.

(Ord. 90-1993. Passed 2-10-94.)