A. Claims Generally.
1. No claim for money or damages shall be made against the city unless a written claim is presented in accordance with this section, including claims that are required to be presented or that are exempt from presentation under the Government Claims Act (Government Code Section 900 et seq.).
2. Every claim shall be signed by the claimant under penalty of perjury and shall state the dollar amount claimed and the specific grounds upon which the claim is founded.
3. Except as provided otherwise in subsection C of this section, all claims shall be presented to the city clerk and shall be submitted in accordance with this section and the Government Claims Act. Claims shall be presented to the city clerk within the time limits prescribed by Government Code Section 911.2. For purposes of determining whether a claim is timely presented, a claim is presented to the city clerk when it is received in the office of the city clerk.
4. A claim shall be submitted on the claim form furnished by the city. A claim may be returned if it was not presented using the proper form.
5. Where there is a conflict between the provisions of the Government Claims Act and this section, the provisions of this section shall apply.
B. Tax Refund Claims. In addition to the presentation requirements set forth in subsection A of this section, tax refund claims shall be subject to the presentation requirements set forth in this subsection and to any other legal requirements or conditions stated in applicable tax refund provisions in this title. Every tax refund claim shall be signed under penalty of perjury, stating: (1) the specific amount claimed to have been overpaid or paid more than once, or erroneously or illegally collected or received by the city; (2) the tax period at issue; and (3) the grounds upon which the claim is founded, with specificity sufficient to enable city officials to understand and evaluate the claim. A tax refund claim shall be signed by the taxpayer or, if applicable, the person obligated to remit the tax, or such person's guardian or conservator. No agent, including the taxpayer's attorney, may sign a tax refund claim. Class claims for tax refunds shall not be permitted. A tax refund claim shall be filed on the tax refund claim form furnished by the city. A claim may be returned if it was not presented using the proper form.
C. Retirement System Claims. Applications or claims for money or benefits under the Sacramento city employees' retirement system shall be filed with the retirement system manager in accordance with Chapter 2.124 of this code.
D. Claims Exempt from Presentation. No claim need be presented for the following types of claims:
1. Claims described in Government Code Section 905(b) (claims in connection with which the filing of a notice of lien, statement of claim, or stop notice is required under any law relating to liens of mechanics, laborers, or materialmen).
2. Claims described in Government Code Section 905(c) (claims by public employees for fees, salaries, wages, mileage, or other expenses and allowances).
3. Claims described in Government Code Section 905(d) (claims for which the workers' compensation authorized by Division 4 (commencing with Section 3200) of the Labor Code is the exclusive remedy).
4. Claims described in Government Code Section 905(e) (applications or claims for any form of public assistance under the Welfare and Institutions Code or other provisions of law relating to public assistance programs, and claims for goods services, provisions, or other assistance rendered for or on behalf of any recipient of any form of public assistance).
5. Claims described in Government Code Section 905(j) (claims arising under any provision of the Unemployment Insurance Code, including, but not limited to, claims for money or benefits, or for refunds or credits of employer or worker contributions, penalties, or interest, or for refunds to workers of deductions from wages in excess of the amount prescribed).
6. Claims described in Government Code Section 905(k) (claims for the recovery of penalties or forfeitures made pursuant to Article 1 (commencing with Section 1720) of Chapter 1 of Part 7 of Division 2 of the Labor Code).
7. Requests for the return of unused money deposited with the city as a security for a particular purpose.
8. Requests for the return of unused development impact fees and other similar fees paid to the city which are governed by limitations and procedures under other provisions of this code.
9. Requests for the return of money made in response to a notice initiated by the city; provided, however, if the amount to be paid is in dispute, a claim must be presented in accordance with this section as a prerequisite to filing a lawsuit.
10. Requests for the return of parking citation penalties made pursuant to the procedures under Chapter 10.56 of this code.
E. Exhaustion of Administrative Remedies.
1. Lawsuits Generally. Unless exempt from the claims presentation requirement as provided in subsection D of this section, no suit for money or damages may be brought against the city or any officer, employee, board, commission or authority of the city until:
a. A written claim therefor has been presented in accordance with this section and has been rejected by the city or deemed to have been rejected; and
b. The claimant has exhausted all administrative remedies applicable to the claim.
2. Lawsuits for Tax Relief. No suit for a tax refund or for injunctive relief to prevent or enjoin the collection of taxes may be brought against the city or any officer, employee, board, commission or authority of the city until:
a. The disputed tax, interest and penalties owing have been first paid to the city;
b. A claim for refund has been presented by the claimant in accordance with this section and the city has rejected the claim or the claim is deemed to have been rejected; and
c. The claimant has exhausted all administrative remedies applicable to the claim.
F. Lawsuits for Retirement System Claims. No suit for money or damages may be brought against the Sacramento city employees' retirement system or the retirement hearing commission of the city for benefits claimed payable pursuant to Article XVII of the Sacramento City Charter until: (1) a written claim therefor has been presented to the retirement system manager in accordance with Chapter 2.124 of this code and has been acted upon by the retirement system manager; and (2) the claimant has exhausted all administrative remedies available under Chapter 2.124. The limitation periods provided in Section 2.124.2330 shall apply for lawsuits filed pursuant to Chapter 2.124.
G. Limitation Period. Except as provided otherwise in subsection F of this section, the limitation periods set forth in the Government Claims Act shall govern all claims presented and lawsuits filed under this section unless a longer limitation period is provided for such claim under this code, in which case the longer limitation period shall apply. Under no circumstances shall any longer limitation periods apply, whether based in law or equity. (Ord. 2010-036 § 2; prior code § 64.04.400)