Berkeley Municipal Code Ch. 7.20 Claims for Refund of Taxes and Assessments

The provisions of this chapter are enacted pursuant to Government Code Section 935 and shall apply to all claims for recovery of taxes, fees and assessments enacted by the City of Berkeley which are not expressly governed by a claims procedure set forth in any other statute or ordinance, except the library relief tax established by Chapter 7.56 of this code. The term "tax" or "taxes" as used in this chapter shall include all taxes, fees and assessments subject to this chapter unless the context specifically indicates otherwise. (Ord. 5628-NS § 2, 1984; Ord. 5535-NS § 2, 1983)

A. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the city, or an officer thereof, to prevent or enjoin the collection of taxes sought to be collected pursuant to this chapter.

B. Payment of all tax, interest and penalties shall be required as a condition precedent to seeking judicial review of any tax liability.

C. No suit or proceeding for the recovery of any taxes, penalties or interest alleged to have been erroneously or illegally determined or collected may be filed unless a claim for recovery of such taxes has been filed and rejected in accordance with the provisions of this chapter. (Ord. 7132-NS § 1, 2010; Ord. 5628-NS § 2, 1984; Ord. 5535-NS § 2, 1983)

A claim for the recovery of taxes subject to the provisions of this chapter may be filed by any taxpayer or the taxpayer’s guardian, executor, conservator or administrator only if the payment of such tax has been accompanied by a written statement, signed by the taxpayer or the taxpayer’s guardian, executor, conservator or administrator which states that the tax was paid under protest, or other basis for the requested refund. Any claim filed on behalf of more than one person, including class claims, if permitted, shall be verified by each person on behalf of whom the claim is filed or by their guardian, conservator, executor or administrator. These provisions shall not be construed as relieving any person of the obligation to make full payment of any taxes owed or assessed. (Ord. 7222-NS § 1, 2012; Ord. 5628-NS § 2, 1984)

A claim for the recovery of any taxes paid under protest shall be filed in writing by the taxpayer or by the taxpayer’s guardian, executor, conservator or administrator with the City Attorney no later than one year after the date of the payment under protest. The claim shall be deemed to be filed on the date of receipt by the City. Any such claim shall indicate the following information:

A. The name and address of the taxpayer, and, where applicable, the taxpayer’s guardian, executor, conservator or administrator.

B. The amount of tax paid and the amount assessed, the payment date and the nature of any taxes paid, including the address of any property to which the tax is applicable.

C. A description of the specific reasons for the request for refund.

D. The signature of the taxpayer or the taxpayer’s guardian, executor, conservator or administrator following and accompanied by a contemporaneous statement that the information on the claim has been provided under penalty of perjury.

E. A claim for refund by a service supplier under Chapter 7.70 for an overpayment by a service user to the service supplier that has been remitted to the City shall not be complete unless it contains proof that the overpayment has been refunded by the service supplier to the service user in an amount equal to the requested refund.

F. Nothing herein shall permit the filing of a claim on behalf of a class or group of taxpayers. In the event such claims are required to be accepted by state law, no claim may be filed on behalf of a class of taxpayers or on behalf of any person other than the taxpayer filing the claim unless the membership of the class is identified with particularity; provided, however, that any claim filed on behalf of a class of taxpayers shall be further limited to persons who have paid their taxes under protest during the twelve months immediately preceding the filing of the class claim. (Ord. 7222-NS § 2, 2012; Ord. 5628-NS § 2, 1984; Ord. 5535-NS § 2, 1983)

Taxes paid to the City may be refunded by the City’s Finance Department in the manner herein provided in the following cases:

A. Mathematical, computational or other error on the part of the City;

B. Overpayment or duplicate payment;

C. Where the applicant for any business license or permit has not, at any time after the commencement of the period or term during which the requested business license or permit would have been effective, commenced or engaged in the business or occupation or performed any act for which the business license or permit was required; provided, however, that no such refund shall be made:

1. If the City has made an investigation, inspection, examination or done any similar work as the result of the filing of the application, or

2. If the license or permit has expired prior to the date upon which the claim for refund is made.

There shall be deducted from each refund provided for in this subsection C a sum equal to twenty-five percent of the amount otherwise refundable, but not less than five dollars;

D. When fees associated with spay or neuter surgery are paid in advance of service, and when service is not performed such as in the case of death or loss of animal, the full fee may be refunded less the cost of any service already provided.

E. In order for any such refund to be granted, the person claiming such refund must surrender their receipt or other evidence of payment. (Ord. 5628-NS § 2, 1984)

The City shall act on a claim in the manner provided in Government Code Section 912.4 and 912.6 within forty-five days after the claim has been presented. (Ord. 7222-NS § 6, 2012; Ord. 5628-NS § 2, 1984; Ord. 5535-NS § 2, 1983)

Any lawsuit for the recovery of any taxes shall be commenced within six months from and after the date on which the City rejects a claim for refund, or if the City does not act on the claim, no later than two years after the alleged overpayment being claimed. No recovery shall be allowed in any such action upon any ground not specified in the claim. (Ord. 7222-NS § 9, 2012; Ord. 5628-NS § 2, 1984; Ord. 5535-NS § 2, 1983)