(a) Authority. The ordinance codified in this section is enacted pursuant to Section 935 of the California Government Code.
(b) Statement of Purpose. This ordinance is intended to apply the requirements of Article XIII, Section 32 of the California Constitution to disputes involving taxes, fees and other charges imposed by the city. These requirements include the "pay first, litigate later" rule that requires those who dispute their taxes, fees and other charges to pay them before suing for a refund. In the absence of such a rule, any taxpayer could impose significant hardship on the city and undermine its ability to predict its revenues and manage its resources for the benefit of the public it serves. The absence of such a rule could result in the city's loss of substantial revenue due to a taxpayer's withholding payment due to spurious or unfounded refund claims.
(c) Claims Required. All claims against the city for money or damages not otherwise governed by the Government Claims Act, California Government Code Sections 900 et seq., or another state law (hereinafter in this ordinance, "claims") shall be presented within one year, and in the manner prescribed by Part 3 of Division 3.6 of Title 1 of the California Government Code (commencing with Section 900 thereof) for the claims to which that part applies by its own terms, as those provisions now exist or shall hereafter be amended, and as further provided by this chapter.
(d) Form of Claim. All claims shall be made in writing and filed with the City Clerk. All claims shall state under penalty of perjury the specific grounds under which the claim is founded, and shall include written records establishing the claimant's entitlement to the amount claimed. All claims shall be verified by the claimant or by his or her guardian, conservator, executor or administrator. No claim may be filed on behalf of a class of persons unless verified by every member of that class as required by this section. In addition, all claims shall contain the information required by California Government Code Section 910.
(e) Claim Prerequisite to Suit. In accordance with California Government Code Sections 935(b) and 945.6, all claims shall be presented as provided in this section and acted upon by the city prior to the filing of any action on such claims and no such action may be maintained by a person who has not complied with the requirements of subdivision (c) of this section.
(f) Exhaustion of Administrative Remedies. Prior to seeking judicial relief with respect to a dispute regarding a tax, fee or other charge imposed by the city, an aggrieved taxpayer, fee payer or any other person must: (i) exhaust any administrative remedies specified by any other provision of this code or other applicable law, (ii) pay the full amount owed, including applicable penalties and interest, and (iii) present a claim for refund as required by any or all of: section 2.28.230 of this code; the Government Claims Act, Government Code Section 910 et seq.; and other applicable law.
(g) Suit. Any action brought against the city upon any claim or demand shall conform to the requirements of Sections 940 - 949 of the California Government Code. Any action brought against any employee of the city shall conform with the requirements of Section 950 - 951 of the California Government Code.
(Ord. 5078 § 2, 2010: Ord. 4930 § 1, 2007: Ord. 4274 § 2 (part), 1995)