A. Injunction or Other Process Prohibited: No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State, a county or any officer thereof to prevent or enjoin the collection under this Chapter of any tax or any amount of tax required to be collected. (1973 Code §4.68.010)
B. Action for Refund:
1. Claim Required: No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed. (1973 Code §4.68.020)
2. Time to Sue: Within ninety (90) days after the mailing of the notice of the Tax Commission's action upon a claim filed pursuant to this Chapter, the claimant may bring an action against the Tax Commission on the grounds set forth in the claim in a court of competent jurisdiction in any county for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.
Failure to bring action within the time specified constitutes a waiver of any demand against the County on account of alleged overpayments. (1973 Code §4.68.030)
3. Failure of Tax Commission to Mail Notice; Right of Action: If the Tax Commission fails to mail notice of action on a claim within six (6) months after the claim is filed, the claimant may, prior to the mailing of notice by the Tax Commission of its action on the claim, consider the claim disallowed and bring an action against the Tax Commission on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment. (1973 Code §4.68.040)
C. Judgments:
1. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited as follows:
a. If the judgment is for a refund of sales taxes, it shall be credited on any sales or use tax or amount of use tax due from the plaintiff.
b. If the judgment is for a refund of use taxes, it shall be credited on any use tax or amount of use tax due from the plaintiff under Section 4.01.04 of this Chapter.
The balance of the judgment shall be refunded to the plaintiff. (1973 Code §4.68.050)
2. In any judgment, interest shall be allowed at the rate of six percent (6%) per year upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than thirty (30) days, the date to be determined by the Tax Commission. (1973 Code §4.68.060)
3. A judgment shall not be rendered in favor of the plaintiff in any action brought against the Tax Commission to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount. (1973 Code §4.68.070)