(a) All taxes imposed by this chapter shall be collectible, together with any collection costs, litigation costs, attorney fees, Court costs, other related costs, interest and penalties thereon, by a civil action at law. All additional assessments shall be made, and all civil actions to recover Municipal income taxes, collection costs, litigation costs, attorney fees, Court costs, other related costs, interest, and penalties thereon, shall be brought, within three years after the tax was due or the return was filed, whichever is later.
(b) Taxes erroneously paid shall not be refunded unless a claim for a refund is made. Claims for refunds of Municipal income taxes shall be brought within the time limitation provided in subsection (a) hereof, and in the manner provided for in Section 173.04.
(c) Amounts of less than one dollar ($1.00) shall not be collected or refunded.
(Ord. 4173. Passed 12-9-03.)