(a) All taxes imposed by this chapter remaining unpaid when the same have become due, together with all interest and penalties therefor, become a debt due the Village from the taxpayer, and are recoverable as other debts by suit instituted by the Village Solicitor.
(b) Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within the later of:
(i) Three years after the tax was due or the return was filed, whichever is later; provided, however, that this time limit may be extended at any time if both the Income Tax Clerk and the employer, agent of the employer, other payer, or taxpayer consent in writing to the extension; or
(ii) One year after the conclusion of the qualifying deferral period, if any. "Qualifying deferral period" means a period of time beginning and ending as follows:
(A) Beginning on the date a person who is aggrieved by an assessment files an appeal with a local board of tax review. That date shall not be affected by any subsequent decision, finding, or holding by any administrative body or court that the local board of tax review with which the aggrieved person filed the request did not have jurisdiction to affirm, reverse, or modify the assessment or any part of that assessment.
(B) Ending the later of the sixtieth day after the date on which the final determination of the local board of tax review becomes final or, if any party appeals from the determination of the local board of tax review, the sixtieth day after the date on which the final determination of the local board of tax review is either ultimately affirmed in whole or in part or ultimately reversed and no further appeal of either that affirmation, in whole or in part, or that reversal is available or taken.
No civil action to recover municipal income tax or related penalties or interest shall be brought during either the period during which a taxpayer has a right to appeal the imposition of that tax or interest or those penalties, or the period during which an appeal related to the imposition of that tax or interest or those penalties is pending.
(b) Civil actions to recover City tax, interest and penalties on City tax shall be brought within three years after the tax was due or the return was filed, whichever is later.
(c) Prosecutions for an offense made punishable under this chapter shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of the income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(d) Within sixty days after the final determination of any federal or state tax liability affecting the taxpayer's municipal tax liability, that taxpayer shall make and file an amended municipal return showing income subject to the municipal income tax based upon such final determination of federal or state tax liability, and pay any additional municipal income tax shown due thereon or make a claim for refund of any overpayment, unless the tax or overpayment is less than ten dollars.
(e) (1) Notwithstanding the fact that an appeal is pending, the petitioner may pay all or a portion of the assessment that is the subject of the appeal. The acceptance of a payment by the municipal corporation does not prejudice any claim for refund upon final determination of the appeal.
(2) If upon final determination of the appeal an error in the assessment is corrected by the tax administrator, upon an appeal so filed or pursuant to a final determination of the local board of tax review created under section 718.11 of the Revised Code, of the Ohio board of tax appeals, or any court to which the decision of the Ohio board of tax appeals has been appealed, so that the amount due from the party assessed under the corrected assessment is less than the amount paid, there shall be issued to the appellant or to the appellant's assigns or legal representative a refund in the amount of the overpayment, with interest on that amount at the Stated Interest Rate.
(Ord. 2015-18. Passed 11-23-15.)
(Ord. 2015-18. Passed 11-23-15.)