layout: default title: “880.11 COLLECTION OF UNPAID TAXES; REFUNDS OF OVERPAYMENTS.”—

(a) All taxes imposed by this chapter shall be collectible by the City or its authorized agent, together with any interest, penalty and reasonable administrative costs thereon, 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 interest and penalties thereon shall be brought within three years after the tax was due or the return was filed, whichever is later. Reasonable administrative costs associated with the collection of delinquent income tax include but are not limited to, fees in an amount up to an additional fifty percent (50%) of the total delinquent amount, including the tax amount, interest and penalties of any post judgment account assigned to a collection agency.

(Ord. 10-27. Passed 6-17-10.)

(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 subsection (a) hereof.

(Ord. 731. Passed 6-1-78.)