Earlier editions: 2026-09
Chapter III — FINANCE AND TAXATION›Article II — TAXATION›Division VIII — REFUNDS AND CORRECTIONS
Alameda Municipal Code § 3-49 Refunds
Alameda Municipal Code · 2026-10 edition · updated 2026-10-04 · Alameda
Cite as: Alameda Municipal Code § 3-49 · Text as of 2026-10-04
3-49.1 - Refunds; Grounds.¶
On order of the City Council, any taxes, penalties, or costs shall be refunded if they were:
a. Paid more than once.
b. Erroneously or illegally collected.
c. Paid on an assessment in excess of the cash value of the property by reason of the Assessor's clerical error.
d. Paid on an erroneous assessment of improvements which did not exist on the lien date.
(Ord. No. 535 N.S. § 3-921)
3-49.2 - Application.¶
a. Time. Application for a refund shall be made within three (3) years after payment was made.
b. How Made. Application for refund shall be verified and may be made only by the person who made payment, his/her guardian, executor, administrator, or heir. Refund shall not be made to an assignee of the applicant.
(Ord. No. 535 N.S §§ 3-922, 3-923)
3-49.3 - Deduction of Apportionment.¶
If the amount paid has been apportioned to any funds or revenue districts, the proper proportion of the refund shall be deducted from any amounts due each fund or revenue district.
(Ord. No. 535 N.S. § 3-924)
3-49.4 - Refundable Money; Disposition.¶
Any amount subject to refund for which application is not made within the time allowed shall be placed in the General Fund.
(Ord. No. 535 N.S. § 3-925)
3-49.5 - Payment Under Protest.¶
a. After taxes are payable, any assessee may pay the tax under protest. A payment under protest is not a voluntary payment.
b. The protest shall be in writing, specifying:
Whether the whole tax or assessment is claimed to be void, or if only a part, what portion.
The grounds on which the claim is founded.
(Ord. No. 535 N.S. §§ 3-926, 3-927)
3-49.6 - Action to Recover Taxes.¶
Within six (6) months after payment, action may be brought against the City to recover the tax paid under protest. The action may be brought only:
a. As to the portion of the assessment claimed to be void.
b. On the grounds specified in the protest.
c. By the person making payment, his/her guardian, executor, administrator, or heir. Payment of a judgment against the City shall not be made to an assignee of the person bringing the action.
(Ord. No. 535 N.S. § 3-928)
3-49.7 - Deduction of Apportionment.¶
If the amount paid under protest has been apportioned to any funds or revenue districts, the proper proportion of a judgment against the City shall be deducted from any amounts due each fund or revenue district.
(Ord. No. 535 N.S. § 3-929)
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