5.18.180 Limitation on right to recovery.

The right of recovery by Clark County, from the taxpayer for any tax provided hereunder shall be barred after the expiration of three (3) calendar years from the date the tax became due. The right of recovery against Clark County because of overpayment of tax by any taxpayer shall be barred after the expiration of three (3) calendar years from the date such payment was made. (Ord. 1975-10-7 (part), 1975)