(a) Civil actions to recover City income taxes and penalties and interest on City income taxes shall be brought within three years after the tax was due or the return was filed, whichever is later.
(b) Claims for refund of City income taxes must be brought within the time limitations provided in division (a) of this section.
(c) Interest shall be allowed and paid on any overpayment by a taxpayer of any City 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 90 days after the final filing date of the annual return or 90 days after the complete return is filed, whichever is later, no interest shall be allowed on the refunded overpayment. For purposes of computing the payment of interest on overpayments, no amount of tax for any taxable year shall be treated as having been paid before the date on which the tax return for that year was due without regard to any extension of time for filing that return. The interest shall be paid at the rate of interest prescribed by Ohio R.C. 5703.47.
(Ord. 437-66. Passed 12-13-66; Ord. 334-01. Passed 2-4-02.)