§ 40.19  ACTIONS TO RECOVER; STATUTE OF LIMITATIONS.
   (A)   (1)   (a)   Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within the latter of:
            1.   Three years after the tax was due or the return was filed, whichever is later; or
            2.   One year after the conclusion of the qualifying deferral period, if any.
         (b)   The time limit described in division (A)(1)(a) of this section may be extended at any time if both the Tax Administrator and the employer, agent of the employer, other payer, or taxpayer consent in writing to the extension. Any extension shall also extend for the same period of time the time limit described in division (C) of this section.
      (2)   As used in this section, 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 with a Local Board of Tax Review the request described in § 40.18 of this chapter. 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.
   (B)   Prosecutions for an offense made punishable under a resolution or ordinance imposing an income tax 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 25% or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
   (C)   A claim for a refund of municipal income taxes shall be brought within the time limitation provided in § 40.096 of this chapter.
   (D)   (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 Municipality 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 § 40.18 of this chapter, 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 as provided by § 40.096 of this chapter, with interest on that amount as provided by division (D) of this section.
   (E)   No civil action to recover municipal income tax or related penalties or interest shall be brought during either of the following time periods:
      (1)   The period during which a taxpayer has a right to appeal the imposition of that tax or interest or those penalties;
      (2)   The period during which an appeal related to the imposition of that tax or interest or those penalties is pending.
(Ord. 15-27, passed 12-28-2015)