(a) The Tax Administrator is authorized to create and implement a Revenue Recapture Program that will allow for the offset, redirect or interception of any municipal income tax refund due an individual when it has been determined that the individual taxpayer has an outstanding debt payable to the city. Individual municipal income tax refunds may be used by the Tax Administrator to apply to any debts, including but not limited to sewer billing charges, permits, fees, fines, registrations, citations, restitution and other administrative assessments, provided that the individual taxpayer has not satisfied such debt within a reasonable time period.
(b) The Tax Administrator shall make provision for unfair application of a refund in cases where a joint return has been filed for the year in which the refund is requested and the spouse of the main filer has no participation in the debt (innocent spouse provision). The Revenue Recapture Program applies only to individual tax returns.
(c) Debts barred by any applicable statute of limitations cannot be recaptured. Prior to the recapture of any debt, the Tax Administrator shall notify in writing by certified mail, the taxpayer to whom the original refund amount is due, of the city’s intention to offset part or all of the refund due. Such notice shall detail the specific debt that the refund will offset. The redirection or recapture of any valid date shall take place no sooner than 30 days from the date of the written notice to the taxpayer.
(d) Any taxpayer subject to the Revenue Recapture Program is entitled to the appeal process provided for in this chapter.
(Ord. 2013-122, passed 7-1-2013)