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When in the Controller's opinion, such claim is not legal, or if all proceedings required incidental to such payment have not been followed, the Controller shall withhold approval and shall return the claim to the department, board or commission concerned with a statement of his or her action thereon and reason therefor. The head of the department, board or commission, upon receipt of the same, must notify the claimant in writing of the fact of the Controller's action and the reason therefor.
(Added by Ord. 109-61, App. 5/18/61)
This Article shall not apply to claim for refund of money paid or deposited by reason of property taxes, real estate taxes, improvement taxes, personal property taxes, hotel taxes, parking taxes, business taxes, special taxes, special assessment district levies, or any other tax imposed or collected by the City and County.
(Added by Ord. 109-61, App. 5/18/61; Ord. 315-00, File No. 001910, App. 12/28/2000)
(Added by Ord. 109-61, App. 5/18/61; repealed by Ord. 315-00, File No. 001910, App. 12/28/2000)
(Added by Ord. 619-59, App. 12/1/59; amended by Ord. 278-96, App. 7/3/96; amended and renumbered as Sec. 4.23 by Ord. 315-00, File No. 001910, App. 12/28/2000)
Deposit with Treasurer; Separate Account in General Fund. | |
Credit and Transfer of Identified Funds. | |
Escheat of Funds Unidentified for Three Years. |
Whenever the identity of a tax collection deposited as provided by the preceding Section is established, the proper account shall be credited and the Controller is hereby authorized to make the necessary transfer of funds.
(Ord. No. 525(1939), Sec. 2)
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