(a) All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable.
(b) Taxes erroneously paid shall not be refunded unless a claim for refund is made within the time specified in Ohio R.C. 718.12.
(c) Amounts of less than two dollars ($2. 00) shall not be collected or refunded.
(d) All taxes imposed by this chapter shall be collectible by the City of Struthers Tax Department or its authorized agent, together with any interest, penalties and reasonable administrative costs thereon, by suit or by other means, as other debts of like amount are recoverable. No additional assessment shall be made after three years from the time of payment of any tax due hereunder, provided, however, that there shall be no period of limitation on an additional assessment in the case of a return that omits gross income of twenty-five percent (25%) of that required to be reported, or in the case of the filing of a false or fraudulent return with the intent to evade the tax, or in the case of failure to file a return.
(Reasonable administrative costs associated with the delinquent tax collection, includes, but is not limited to, fees no less than twenty-five percent (25%) of the total delinquent amount, including the tax amount, interest and penalties of any post judgment account assigned to a collection agency and no greater than thirty-five percent (35%) of the total delinquent amount, including tax amount, interest and penalties of any prejudgment account assigned to a collection agency.)
In those cases in which the Administrator of the Internal Revenue Service and the taxpayer have executed a waiver of the federal statue of limitations, the period within which an additional assessment may be made by the Tax Administrator shall be extended three years from the time of the final determination of the federal tax liability, except that taxes erroneously paid shall not be refunded unless a claim for refund is made within three years after the final determination of the federal tax liability.
(Ord. 07-004. Passed 1-24-07.)