181.14 REFUNDS.
   (a)    Should it appear that any taxpayer has paid more than the amount of the tax to which the Village of New London is entitled under the provisions of this chapter, a refund of the amount so overpaid shall be made, provided a proper claim for refund of such overpayment of tax has been filed by the taxpayer, or same may be applied toward the declaration of tax due for the ensuing year. Claims for refunds shall be made on forms prescribed by and obtainable from the income Tax Clerk. The Income Tax Clerk may require the requestor to file with the request any documentation that substantiates the requestor's claim for a refund.
   (b)    If the Income Tax Clerk denies in whole or in part a refund request, the Income Tax Clerk shall notify the taxpayer, in writing, of the amount of the refund that was denied, the reasons for the denial, and instructions for requesting an appeal.
   (c)    All applications for refunds shall be made within three years of the date when a final return was due or the tax was paid, whichever is later.
   (d)    No refund will be made for an amount less than ten dollars ($10.00).
   (e)    A request for a refund that is received after the last day for filing shall be considered to have been filed in a timely manner if any of the following situations exist:
      (1)    The request is delivered by the postal service, and the earliest postal service postmark on the cover in which the request is enclosed is not later than the last day for filing the request.
      (2)   The request is delivered by the postal service, the only postmark on the cover in which the request is enclosed was affixed by a private postal meter, the date of that postmark is not later than the last day for filing the request, and the request is received within seven days of such last day.
      (3)    The request is delivered by the postal service, no postmark date was affixed to the cover in which the request is enclosed or the date of the postmark so affixed is not legible, and the request is received within seven days of the last day for making the request.
   (f)    Interest at the Applicable Interest Rate 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 completed return is filed, whichever is later, no interest shall be allowed on the refund. For the purpose of computing the payment of interest on amounts overpaid, no amount of tax for any taxable year shall be considered to have been paid before the date on which the return on which the tax is reported is due, without regard to any extension of time for filing that return.
(Ord. 2015-18. Passed 11-23-15.)