(A) All taxes imposed by this chapter shall be collectible, together with any interest and penalties and reasonable administrative costs thereon, by the City of Van Wert Tax Department or its authorized agent by a civil action at law or by other means. All additional assessments shall be made and all civil actions to recover municipal income taxes and penalties and interest thereon shall be brought within 3 years after the tax was due or the return was filed, whichever is later. 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 24% 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.
(B) Taxes erroneously paid shall not be refunded unless a claim for a refund is made. Claims for refund of municipal income taxes must be brought within the time limitation provided in division (A) of this section.
(C) Amounts of less than $1 shall not be collected or refunded.
(D) Reasonable administrative costs associated with the delinquent tax collection includes, but is not limited to fees no less than 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 25% of the total delinquent amount, including tax amount, interest and penalties of any prejudgement account assigned to a collection agency.
(Ord. 5818-82, passed 3-8-1982; Am. Ord. 07-11-107, passed 12-10-2007)