2015 023 Ordinance - Laserfiche WebLink

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finding, or holding by any administrative body or court that the Board of Tax Review did not have jurisdiction to affirm, reverse, or modify the assessment or any part of that assessment. (b) Ending the later of the sixtieth day after the date on which the final determination of the Board of Tax Review becomes final or, if any party appeals frotn the determination of the Board of Tax Review, the sixtieth day after the date on which the final determination of the Board of Tax Review is either ultimately affirmed in whole or in part or ultimately reversed and no further appeal of either that affirmation, in whole or in part, or that reversal is available or taken. (B) Prosecutions for an offense made punishable under a resolution or ordinance imposing an income tax 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 percent (25%) or more of income required to be reported, prosecutions maybe commenced within six years after the commission of the offense. (C) A claim for a refund of municipal income taxes shall be brought within the time limitation provided in Section 9. (D)(1) Notwithstanding the fact that an appeal is pending, the petitioner may pay all or a portion of the assessrent that is the subject of the appeal. The acceptance of a payment by the Village does not prejudice any claim for refund upon final determination of the appeal. (2) If upon final determination of the appeal an error in the assessment is corrected by the Tax Administrator, upon, an appeal so filed or pursuant to a final determination of the Board of Tax Review, of the Ohio board of tax appeals, or any court to which the decision of the Ohio board of tax appeals has been appealed, so that the resultant amount due is less than the amount paid, a refund will be paid in the -- amount of the overpayment as provided by Section 9, with interest on that amount as provided by division (E) of Section 9. (E) No civil action to recover Village income tax or related penalties or interest shall be brought during either of the following time periods: (1) The period during which a taxpayer has a right to appeal the imposition of that tax or interest or those penalties; (2) The period during which an appeal related to the imposition of that tax or interest or those penalties is pending. SECTION 13 AUDITS. (A) At or before the commencement of an audit, the Tax Administrator shall provide to the taxpayer a written description of the roles of the Tax Administrator and of the taxpayer during the audit and a statement of the taxpayer's rights, including any right to obtain a refund of an overpayment of a tax. At or before the commencement of an audit, the Tax Administrator shall inform the taxpayer when the audit is considered to have commenced. (B) Except in cases involving suspected criminal activity, the Tax Administrator shall conduct an audit of a taxpayer during regular business hours and after providing reasonable notice to the taxpayer. A taxpayer 36