Beaumont Municipal Code Ch. 3.38 Exhaustion of Remedies with Respect to Claims Against the City

Before seeking judicial relief with respect to a dispute regarding a tax, fee or other charge imposed by the City, an aggrieved taxpayer, fee payer or other person must exhaust administrative remedies by: (i) exhausting any administrative remedies specified by any other provision of this Code or other applicable law, (ii) paying the full amount owed, including applicable penalties and interest, and (iii) presenting a claim for refund under Chapter 1.20 of this Code.

(Ord. 968, 4-20-10)

This Chapter is intended to apply the requirements of Article XIII, Section 32 of the California Constitution to disputes involving taxes and fees imposed by the City. These requirements include the "pay first, litigate later" rule that requires those who dispute their taxes to pay them before suing for a refund. In the absence of such a rule, any taxpayer could impose significant hardship on the City and undermined its ability to predict its revenues and manage its resources for the benefit of the public it serves. The lack of such a rule would give unwarranted hold-up leverage to every taxpayer, no matter how unfounded his or her refund claim might be.

(Ord. 968, 4-20-10)

Should any provision of this Chapter, or its application to any person or circumstance be determined by a Court of competent jurisdiction to be unlawful, unenforceable or otherwise void, that determination shall have no effect on any other provision of this Chapter or the application of this Chapter to any other person or circumstance and, to that end, the provisions are severable.

(Ord. 968, 4-20-10)