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(A) The provisions of this section are enacted pursuant to Cal. Gov't Code, Section 935 and shall apply to all claims presented to the city for refund of taxes, assessments or utility fees levied or imposed by the city. For purposes of this section, "utility fees" shall mean fees for water services, wastewater services or solid waste collection services.
(B) A claim for refund shall be in writing, signed under penalty of perjury by the claimant or the claimant's guardian, executor, conservator or administrator and shall be filed with the City Clerk no later than one year after the date the claimant paid the taxes, assessments or utility fees of which refund is requested.
(C) A claim shall include the name and address of the claimant or the name and address of the claimant's guardian, executor conservator or administrator; the facts and reason on which the claim is based; the date and method of payment of the taxes, assessments or utility fees of which refund is requested; and the name and title of the person to whom such payment was made.
(D) No claim may be filed on behalf of a class of claimants.
(E) No suit for refund of taxes, assessments or utility fees shall be filed unless a claim has been filed and rejected in accordance with this section. Any such suit shall be commenced within six months from and after the date on which the city council rejects the claim. No recovery shall be allowed in any such suit on any ground not specified in the claim.
(F) Prior to filing a claim pursuant to this section any party seeking a refund or adjustment of utility fees that does not exceed $1,000 shall file for review of the dispute utilizing the administrative appeal process adopted by City Council resolution.
(`64 Code, Sec. 2-87.2) (Ord. No. 2440; Ord. No. 2930)