(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 a refund is made. Claims for refund of City income taxes must be brought within the time limitation provided in subsection (a) hereof. A refund may also be applied toward the declaration of tax due for the ensuing year. Claims for refunds shall be made on forms prescribed by and obtained from the Tax Clerk.
(c) Should it appear that any taxpayer has paid more than the amount of the tax to which the City is entitled under the provisions of this chapter, a refund of the amount so overpaid, if in excess of one dollar ($1.00) shall be made, provided a proper claim for refund of such overpayment of tax has been filed by the taxpayer, or some may be applied toward the declaration of tax due for the ensuing year. Claims for refunds shall be made on forms prescribed and obtained from the Tax Clerk.
All applications for refund shall be made within six months of the due date of a final return or shall be forever barred thereafter. Provided, however, an extension may be granted by the Tax Clerk on written application.
(Ord. 77-9. Passed 11-7-77; Ord. 81-2. Passed 1-5-81.)