Ohio Judges Critical of Taxpayer’s Statute of Limitations Claim

Ohio appellate judges seemed receptive to Akron’s argument that the statute of limitations for filing a claim that a tax was collected illegally begins to run when the city receives the money, not when the taxpayer’s refund request is denied.

Karen Kresevic, a non-resident who received a settlement payment from an Akron-based employer in 2021, wants the Court of Appeals of Ohio, Ninth District, to overturn a trial court’s decision that her suit was untimely because it was filed more than “one year after the taxes or assessments are collected.”

The city denied Kresevic’s refund request for municipal income taxes ...