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(A) An application to refund to a taxpayer the amount of taxes paid on any illegal, erroneous, or excessive payment of tax under §§ 40.40 to 40.55 of this chapter, including assessments, shall be filed with the Tax Commissioner within three years after the date of the illegal, erroneous, or excessive payment of the tax, or within any additional period allowed by § 40.50(A) of this chapter. The application shall be filed in the form prescribed by the Tax Commissioner.
(B) (1) On the filing of a refund application, the Tax Commissioner shall determine the amount of refund to which the applicant is entitled. The amount determined shall be based on the amount overpaid per return or assessment. If the amount is greater than $10 and not less than that claimed, the Commissioner shall certify that amount to the director of budget and management and the treasurer of state for payment from the tax refund fund created in R.C. § 5703.052. If the amount is greater than $10 but less than that claimed, the Commissioner shall proceed in accordance with R.C. § 5703.70.
(2) Upon issuance of a refund under this section, the Commissioner shall notify each municipal corporation of the amount refunded to the taxpayer attributable to that municipal corporation, which shall be deducted from the municipal corporation's next distribution under R.C. § 718.83.
(C) Any portion of a refund determined under division (B) of this section that is not issued within 90 days after such determination shall bear interest at the rate per annum prescribed by R.C. § 5703.47 from the ninety-first day after such determination until the day the refund is paid or credited. On an illegal or erroneous assessment, interest shall be paid at that rate from the date of payment on the illegal or erroneous assessment until the day the refund is paid or credited.
(Ord. 2018-2, passed 2-12-2018)