(A) General provisions.
(1) Notwithstanding any provision in this code to the contrary, taxpayers may, in writing, claim a credit or refund for the payment of taxes, interest or penalties paid in error for up to one year after the end of the calendar year in which payment in error was made.
(2) The village shall not grant a credit or refund of locally imposed and administered taxes, interest, or penalties to a person who has not paid the amounts directly to the village.
(3) In the event that a locally imposed and administered tax is declared invalid or unconstitutional by a court of competent jurisdiction, the village shall not refund or credit any taxes voluntarily paid without written protest at the time of payment.
(4) However, a taxpayer shall not be deemed to have paid the tax voluntarily if the taxpayer:
(a) Lacked knowledge of the facts upon which to protest the taxes at the time of payment, or
(b) Paid the taxes under duress.
(B) Procedure. The procedure for claiming a credit or refund of locally imposed and administered taxes, interest or penalties paid in error shall be as follows:
(1) The taxpayer shall submit to the local tax administrator, in writing, a claim for credit or refund together with a statement specifying:
(a) The name of tax at issue;
(b) The tax period at issue;
(c) The date of the tax payment at issue, and a copy of the canceled check or receipt for the payment; and
(d) The taxpayer's calculation of the refund or credit, accompanied by an amended or revised tax return, in connection with the claim.
(2) Within 45 days of the receipt by the local tax administrator of any claim for a refund or credit, the local tax administrator shall either:
(a) Grant the claim; or
(b) Deny the claim, in whole or in part, together with a statement as to the reason for the denial or the partial grant and denial.
(C) In the event the local tax administrator grants, in whole or in part, any refund or credit, the tax amounts paid in error shall be returned to the taxpayer, plus interest at the annual rate off 5%; provided, however, that there shall be no refund and only a credit given in the event the taxpayer owes any monies to the village until such obligation is fully satisfied.
(Ord. 2001-O-007, passed 1-23-01) Penalty, see § 41.99