(a) All taxes imposed by this chapter shall be collectible, together with any interest, penalties and court fees, by a civil action at law. All additional assessments shall be made and all civil actions to recover municipal income taxes, penalties, interest and fees shall be brought within three (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 within three (3) years from the date on which such payment was made or the return was due, or within three (3) months after final determination of the Federal tax liability, whichever is later.
(c) Amounts of less than one dollar ($1.00) shall not be collected or refunded.
(d) Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment until the date of the refund of the overpayment, except that if any overpayment is refunded within ninety days after the final filing date of the annual return or ninety days after the complete return is filed, whichever is later, no interest shall be allowed on the refunded overpayment. For purposes of computing the payment of interest on overpayments, no amount of tax for any taxable year shall be treated as having been paid before the date on which the tax return for that year was due without regard to any extension of time for filing that return. The interest shall be paid at the rate of interest prescribed by Section 5703-47 of the Ohio Revised Code.
(Ord. 2008-30. Passed 11-11-08.)