§ 6-475. Credits and refunds.

(a)

The village shall not refund or credit any taxes voluntarily paid without written protest made by the taxpayer at the time of payment in the event that a locally imposed and administered tax is declared invalidly enacted or unconstitutional by a court of competent jurisdiction. However, a taxpayer shall not be deemed to have paid the tax voluntarily if the taxpayer lacked knowledge of the facts upon which to protest the taxes at the time of payment, or if the taxpayer paid the taxes under duress.

(b)

The statute of limitations on a claim for credit or refund shall be one year after the end of the calendar year in which payment in error was made. 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.

(c)

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 each of the following:

a.

The name of the locally imposed and administered tax that is the subject of the claim.

b.

The tax period for the locally imposed and administered tax subject that is the subject of the claim.

c.

The date of the tax payment that is the subject of the claim and a cancelled check, receipt or other proof of payment.

d.

The taxpayer's recalculation, accompanied by an amended or revised tax return, in connection with the claim.

e.

A request for either a refund or a credit in connection with the claim to be applied to the amount of tax, interest and penalties overpaid, and, as applicable, related interest on the amount overpaid.

(2)

No refund shall be paid by the village, and only a credit in lieu of a refund will be given, in the event the taxpayer seeking the refund owes any monies or other debt of any sort to the village.

(3)

No more than 14 days after the date 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 written statement as to the reason for the denial or partial denial, as the case may be.

(4)

In the event the local tax administrator grants, in whole or in part, a claim for refund or credit, the amount of the grant for refund or credit shall bear interest at the rate of three percent per annum, based on a year of 365 days and the number of days elapsed, from the date of the overpayment to the date of issuing a refund check or the grant of a credit.

(Code 1993, § 6-11.7; Ord. No. 2001-O-24, 4-10-2001)