SEC. 6.15-3. EXHAUSTION OF ADMINISTRATIVE REMEDIES; PRESENTATION OF CLAIM FOR REFUND AS PREREQUISITE TO SUIT; PAYMENT OF DISPUTED AMOUNT AND PETITION FOR REFUND; LIMITATIONS.

   (a)   Persons claiming they are aggrieved under the Business and Tax Regulations Code must, prior to seeking judicial relief:

      (1)    pay the amount of the disputed tax, penalty, and interest;

      (2)   if the disputed tax was paid pursuant to the Tax Collector's jeopardy determination or deficiency determination, file a petition for redetermination, pursuant to Section 6.12-5 or Section 6.13-1; and

      (3)    present a claim for refund to the Controller and allow action to be taken on such claim, pursuant to subsections (a)-(f) of Section 6.15-1.

   (b)   The person who paid the tax, his or her guardian or conservator, the executor of his or her will, or the administrator of his or her estate may bring an action in Superior Court against the City and County of San Francisco to recover taxes, interest, or penalties that the City has refused to refund on a claim for refund pursuant to subsections (a)-(f) of Section 6.15-1. No other person may bring such an action; but if another person should do so, judgment shall not be rendered for the plaintiff. Any suit for refund of taxes, interest, or penalties shall be commenced within the time provided by California Government Code section 945.6, as amended from time to time. Persons claiming they are aggrieved under the Business and Tax Regulations Code may not file any type of judicial action other than a refund action. Notwithstanding any other section of this Code, no claim or defense that, for any reason, a tax is not due or cannot be applied under this Code may be raised in any judicial proceeding except in an action for refund of the disputed tax.

(Added as Sec. 6.15-4 by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-10, File No. 101099, App. 11/18/2010; redesignated and amended by Ord. 154-15 , File No. 150730, App. 8/6/2015, Eff. 9/5/2015; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)

(Former Sec. 6.15-3 added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; repealed by Ord. 154-15 , File No. 150730, App. 8/6/2015, Eff. 9/5/2015)