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Notwithstanding any provision in this Code to the contrary, taxpayers may, in writing, claim a credit or refund for payment of taxes, interest or penalties paid in error for up to four (4) years after the end of the calendar year in which the payment was made. Claims must include dates, amount paid, and an explanation of the error that occurred. The Tax Administrator shall determine whether a credit or refund is justified and shall respond to the taxpayer in writing within thirty (30) days of receipt of the claim. Tax amounts paid in error shall be returned plus interest at the annual rate of 5%.
A taxpayer who has not received a written notice of an audit or determination of tax liability may seek disclosure of tax liability by applying to the Tax Administrator in writing for voluntary disclosure of the taxpayer's liability pertaining to a particular tax and agreeing to pay, within ninety (90) days of the date of the application, the tax due plus 1% interest per month for all periods prior to filing the application, but not more than four (4) years prior thereto. The taxpayer shall be liable for any underpaid taxes and accrued interest during the four (4) year time period but, except for the taxes and interest due under this Section, the taxpayer shall not be liable for any taxes imposed prior to the date of the application for voluntary disclosure.
In the first month of each calendar year, the Tax Administrator shall cause all liens against taxpayers to be reviewed. The Village shall, in regard to liens found to be improper, at its sole expense, release said liens, correct the taxpayer's credit record and correct any public disclosure of said liens.
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