Skip to code content (skip section selection)
Prior to seeking judicial relief, persons against whom a jeopardy determination or deficiency determination is made must exhaust their administrative remedies by:
(a) petitioning to the Tax Collector for redetermination and including all specific grounds supporting the petition for redetermination;
(b) paying the full amount owed as set forth in the final determination; and
(c) presenting a claim for refund to the Controller under subsections (a)-(f) of Section 6.15-1, which the City Attorney has denied or which the claimant has deemed denied under California Government Code, Title 1, Division 3.6, Part 3.
(Added by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 154-15 , File No. 150730, App. 8/6/2015, Eff. 9/5/2015)