890.11 COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS.
   (a)   All taxes imposed by this chapter shall be collectable, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. Civil actions to recover income taxes, penalties, and interest on income taxes shall be brought within three years after the tax was due or the return was filed, whichever is later. Provided, however, in those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal statute of limitations, the period within which an additional assessment may be made by the Commissioner of Taxation shall be three months from the time of the final determination of the federal tax liability.
   (b)   Prosecutions for an offense made punishable under this chapter 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 twenty-five per cent of more of income required to be reported prosecutions may be commenced within six years after the commission of the offense.
   (c)   Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date which such payment was made or the return was due, or within three months, whichever is later, after final determination of the federal tax liability or a determination of municipal tax liability from another municipality pertaining to that same tax. Full non-refundable credit must be allowed if municipal taxes are incorrectly paid to another municipality, but not refundable to the taxpayer due to the three year statute of limitations.
   (d)   A taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder, or, at his or her election, indicated on the return, such overpayment (or part thereof) shall be refunded, provided that no additional taxes or refunds of less than three dollars ($3.00) shall be collected or refunded.
   (e)   Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment, except that if any overpayment is refunded within ninety days after the final filing date of the annual return or ninety days after the complete return is filed, whichever is later. For purposes of computing the payment of interest on overpayments, no amount of tax for any taxable year shall be treated as having been paid before the date on which the tax return for that year was due, without regard to any extension of time for filing that return. The interest shall be paid at the rate of interest prescribed by Ohio R.C. 5703.47.
(Ord. 05-2014. Passed 3-6-14.)