3.04.1190: ACTION FOR REFUND; SUITS; WAIVER:
   A.   Within ninety (90) days after the mailing of the notice of the Department's action upon a claim filed pursuant to the Relief Tax Ordinance, the claimant may bring as action against the Department 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.
   B.   Failure to bring action within the time specified constitutes a waiver of any demand against the County on account of alleged overpayments. (Ord. 106 §16(L), 1989)