Marin County Municipal Code Ch. 3.27 Tax Refunds

The provisions of this chapter are intended to provide procedures related to claims for tax refunds.

(Ord. No. 3570, § I, 2011; Ord. No. 3755, § 1, 2021)

The director of finance shall allow, reject or otherwise act upon a claim for refund in a manner specified in Government Code Section 912.6, within forty-five days after it is presented to the director of finance. If the claim is amended, the director of finance shall act on the amended claim within forty-five days after the amended claim is presented. The claimant may agree in writing to extend the period within which the director of finance must act on the claim for refund prior to expiration of the original forty-five-day period. The claimant may deem the claim for refund denied and seek judicial relief if the director of finance does not act upon the claim within the forty-five-day period, or such extended period to which the claimant has agreed. At the discretion of the director of finance, a claim for refund may be provided as set forth in relevant sections of the Revenue and Taxation Code.

(Ord. No. 3570, § I, 2011; Ord. No. 3755, § 1, 2021)

A. Persons claiming they are aggrieved under this chapter must prior to seeking judicial relief: (1) pay the amount of the disputed tax, penalty and interest; and (2) present a claim for refund to the director of finance and allow action to be taken on such claim, pursuant to this chapter.

B. Any suit for tax refund shall be commenced no later than six months from the date the notice of denial of the claim for refund was personally delivered or deposited in the mail, or within two years of accrual of the cause of action if notice of denial of the claim for refund is not served on the person. Persons claiming they are aggrieved under this chapter may not seek any type of judicial relief other than refund action.

(Ord. No. 3570, § I, 2011; Ord. No. 3755, § 1, 2021)

If any section, subsection, subdivision, sentence, clause or phrase of this chapter is, for any reason, held to be illegal or unconstitutional, such decision shall not affect the validity of the remaining portions of this chapter. The board of supervisors declares that they would have passed this chapter and each section, subsection, subdivision, sentence clause or phrase thereof, irrespective of the fact that any one or more sections, subsections, subdivisions, sentences, clauses or phrases are declared illegal or unconstitutional.

(Ord. No. 3570, § I, 2011; Ord. No. 3755, § 1, 2021)