Fairfax Municipal Code Ch. 3.40 Claims for Refunds of Fees, Taxes and Assessments

Except as may otherwise be required by state law, no fee, tax or assessment imposed or levied by the town shall be refunded, except upon a written claim for refund complying with all of the provisions of this chapter.

(A) (1) The claim for refund shall be verified by the person who paid the fee, tax or assessment, his or her guardian or conservator, executor or administrator.

(2) The claim for refund shall not be honored if verified by any other person.

(3) Class claims shall not be permitted.

(B) The claim for refund shall be filed with the Town Clerk not later than 90 days after the payment of the fee, tax or assessment.

(C) The claim for refund shall state the specific grounds upon which it is founded.

(D) The claim for refund must specify whether it seeks a refund of the whole fee, tax or assessment or, if only a part, what part.

(E) The claim for refund shall set forth the address to which communications relating to the claim shall be directed.

(Prior Code, § 3.40.010) (Ord. 652, passed - -1996)

Within 60 days following receipt of claim for refund by the Town Clerk, the Town Council shall act upon the claim. If the Town Council fails to act upon the claim within 60 days, the claim shall be deemed rejected. If the claim is rejected in whole or in part, the person who paid the fee, tax or assessment, his or her guardian, conservator, executor or administrator may bring an action in court to recover the fee, tax or assessment. No other person may bring such an action and a class action shall not be permitted; but if another should bring such an action, judgment shall not be rendered for the plaintiff. Any such action shall be filed and service of the summons and complaint shall be made on the town not more than six months after rejection of the claim.

(Prior Code, § 3.40.020) (Ord. 652, passed - -1996)

Statutory reference: Filing claim, see Cal. Gov’t Code § 945.6