Any claim for credit for income taxes paid to another municipality or to a joint economic development district created pursuant to Ohio R.C. 715.70, as the same exists or may be hereafter amended, on the same income taxable hereunder, or claim for or assignment of any refund due to the credit provided for herein, must be filed with the Administrator on or before December 31 of the year following that for which such credit is claimed. However, when such claim for reciprocity refund is assigned to the municipality of residence, such municipality of residence shall file a claim for refund with the Administrator of the City on or before January 31 following. Failure to file such claim for reciprocity credit or refund, or assignment thereof, within the time prescribed herein shall render such credit, claim for refund or assignment null and void.
(Ord. 55-95. Passed 7-10-95.)