Ohio § 718.12

§ 718.12.

(A)(1)(a) Civil actions to recover municipal income taxes and penalties and interest on municipal

income taxes shall be brought within the later of: (i) Three years after the tax return, including any valid extension, was due or filed,

whichever is later;  or (ii) One year after the conclusion of the qualifying deferral period, if any. (b) The time limit described in division (A)(1)(a) of this section may be extended at

any time if both the tax administrator and the employer, agent of the employer, other

payer, or taxpayer consent in writing to the extension.  Any extension shall also extend for the same period of time the time limit described

in division (C) of this section. (2) As used in this section, “ qualifying deferral period ” means a period of time beginning and ending as follows: (a) Beginning on the date a person who is aggrieved by an assessment files with a local

board of tax review the request described in section 718.11 of the Revised Code .  That date shall not be affected by any subsequent decision, finding, or holding

by any administrative body or court that the local board of tax review with which

the aggrieved person filed the request 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 local board of tax review becomes final or, if any party appeals from the determination

of the local board of tax review, the sixtieth day after the date on which the final

determination of the local 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

per cent or more of income required to be reported, prosecutions may be 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 718.19 of the Revised Code . (D) Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal

income tax obligation from the date of the overpayment until the date of the refund

of the overpayment, except that if any overpayment is refunded within ninety days

after the final filing date of the annual return or ninety days after the completed

return is filed, whichever is later, no interest shall be allowed on the refund.  For the purpose of computing the payment of interest on amounts overpaid, no amount

of tax for any taxable year shall be considered to have been paid before the date

on which the return on which the tax is reported is due, without regard to any extension

of time for filing that return.  Interest shall be paid at the interest rate described in division (A)(5) of section 718.27 of the Revised Code . (E) Within sixty days after the final determination of any federal or state tax liability

affecting the taxpayer's municipal tax liability, that taxpayer shall make and file

an amended municipal return showing income subject to the municipal income tax based

upon such final determination of federal or state tax liability, and pay any additional

municipal income tax shown due thereon or make a claim for refund of any overpayment,

unless the tax or overpayment is less than ten dollars. (F)(1) Notwithstanding the fact that an appeal is pending, the petitioner may pay all or

a portion of the assessment that is the subject of the appeal.  The acceptance of a payment by the municipal corporation 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 local board of tax review created under section 718.11 of the Revised Code , 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 amount due from the party assessed

under the corrected assessment is less than the amount paid, there shall be issued

to the appellant or to the appellant's assigns or legal representative a refund in

the amount of the overpayment as provided by section 718.19 of the Revised Code , with interest on that amount as provided by division (D) of this section. (G) No civil action to recover municipal 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.