Chino Municipal Code Ch. 3.70 Claims for Refund of Taxes and Assessments

This chapter is enacted pursuant to Government Code section 935 for the purpose of establishing a procedure to permit the filing of claims for the recovery of fees, assessments and taxes enacted by the city of Chino which are not expressly governed by a claims procedure set forth in any other statute or ordinance.

(Ord. 96-16 § 1 (part), 1996.)

The words and phrases used herein shall be construed and understood according to their common and usual meaning unless the contrary is clearly indicated. However, the following words and phrases shall be construed as defined herein:

"Tax" or "taxes" means any and all assessments, fees and taxes charged or imposed by the city of Chino pursuant to its ordinances, resolutions or the general laws.

"Taxpayer" means any person who pays taxes to the city of Chino under protest or that person's administrator, executor, conservator or guardian.

(Ord. 96-16 § 1 (part), 1996.)

No suit for the recovery of any taxes which have been paid by any person to the city of Chino shall be filed unless a claim for recovery of such taxes has been filed and rejected in accordance with the provisions of this chapter.

(Ord. 96-16 § 1 (part), 1996.)

A claim for the recovery of taxes, subject to the provisions of this chapter, may be filed by any taxpayer only if the payment of such tax was accompanied by a written statement, signed by the taxpayer, stating that the tax was paid under protest and the basis thereof. However, this requirement shall not be construed to relieve any person of the obligation to pay any taxes owed or assessed for which the protest is or was made.

(Ord. 96-16 § 1 (part), 1996.)

A. A claim for the recovery of any taxes paid under protest shall be filed in writing by the taxpayer with the city clerk, or the city clerk's designee, no later than one year after the date of the payment of the tax under protest. The claim shall be deemed to be filed on the date it is received by the city clerk or the city clerk's designee. Any such claim shall contain the following information:

1. The name and address of the taxpayer;

2. A description of the taxes paid under protest, the amount of taxes paid under protest, the date on which the taxes were paid and proof of the payment of the taxes sought to be recovered;

3. A statement of the specific facts and reasons in support of the request for refund of taxes;

4. The signature of the taxpayer that the information in the claim is true and provided under penalty of perjury.

B. 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.

(Ord. 96-16 § 1 (part), 1996.)

Taxes paid to the city may be refunded by the city's finance director when the following circumstances exist:

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

B. Overpayment or duplicate payment made by the taxpayer;

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

1. If the city has conducted an examination, inspection, investigation, study or 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;

D. As a condition of making such a refund, the taxpayer claiming such refund shall surrender a receipt or other evidence of payment to the city of Chino.

(Ord. 96-16 § 1 (part), 1996.)

The director of human resources/risk management or his/her designee 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. If the director of human resources/risk management or his/her designee fails to act on any claim filed under this chapter, the claim will be deemed denied on the forty-fifth day after the claim was presented.

(Ord. 96-16 § 1 (part), 1996.)

(Ord. 2019-018, § 2, 2019.)

Nothing in this chapter revives or reinstates any cause of action that, on the effective date of this chapter, is barred by failure to comply with any previously applicable statute, ordinance or regulation requiring the presentation of a claim prior to a suit for recovery of taxes subject to this chapter, or by failure to commence any action thereon within the period prescribed by any applicable statute of limitations.

(Ord. 96-16 § 1 (part), 1996.)

Subject to section 3.70.080, the provisions of this chapter shall apply retroactively to any taxes paid prior to the effective date of this chapter provided that a taxpayer who has paid taxes more than eleven months before the effective date of this chapter shall file a claim within thirty days after this chapter's effective date in accordance with the provisions of section 3.70.050 or such claim shall be barred.

(Ord. 96-16 § 1 (part), 1996.)

Any lawsuit for the recovery of any taxes shall be commenced within six months from and after the date on which the city council rejected a claim for refund or the date on which said claim was deemed denied. No recovery shall be allowed in any such action upon any ground not stated in the protest or in the claim.

(Ord. 96-16 § 1 (part), 1996.)