Chapter 3.16

Pursuant to the authority granted in Section 935 of the California Government Code, the claims procedures in this chapter are established as a prerequisite to bringing suit against the city or any officer, department, commission or board of the city, for any claim for money or damages (including claims which would otherwise be excepted by Section 905 of the Government Code of California) which is not governed by any other statutes or regulations expressly relating thereto.

(Prior code § 1530; 906 § 2, 1971; Ord. 1617 § 1, 2002)

• 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 Title.

• 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 taxes, penalties, or interest alleged to have been erroneously or illegally determined or collected may be filed unless a claim of such taxes has been filed and rejected in accordance with the provisions of this Chapter.

• (Ord. 1779 § 1, 2010)

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 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. These provisions shall not be construed as relieving any person of the obligation to make full payment of any taxes owed or assessed. (Ord. 1779 § 2, 2010)

• A. 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 Attorney. Any such claim shall indicate the following information:

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

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

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

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City of Palm Springs, CA

PALM SPRINGS CODE

§ 3.16.013

§ 3.16.016

4. 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.

• 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 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. 1779 § 3, 2010)

All claims for money or damages shall be presented and acted upon as a prerequisite to suit thereon. Claims which are required to follow these procedures include but are not limited to the following:

• (1) Claims for the refund, rebate, exemption, cancellation, amendment, modification or adjustment of any tax, assessment, fee or charge or any portion thereof, or of any penalties, costs or charges related thereto;

• (2) Claims, in connection with which the filing of a notice of lien, statement of claim, or stop notice is required under any provision of law relating to mechanics', laborers' or materialmen's liens.

• (3) Claims by public employees for fees, salaries, wages, mileage or other expenses and allowances.

• (4) Claims for principal or interest upon any bonds, notes, warrants, or other evidences of indebtedness.

• (5) Claims which relate to a special assessment constituting a specific lien against the property assessed and which are payable from the proceeds of such an assessment, by offset of a claim for damages against it or by delivery of any warrant or bonds representing it.

• (6) Claims by the state or by a state department or agency or by another local public entity. (Ord. 1617 § 2, 2002)

• (a) The presentation time requirements for all claims for money or damages are those set forth in Government Code Section 911.2, which requires claims for injury or death to a person to be filed within the one hundredth day from the date of the accrual of the cause of action and for all other claims to be presented not later than one year after the accrual of the cause of action.

• (b) Pursuant to California Government Code Section 915, a claim, any amendment thereto, or an application for leave to present a late claim may be submitted in person, by mail, or electronically to the city clerk by using the online claim form available on the City's webpage in accordance with all publicly posted instructions. The City Manager is authorized to provide uniform instructions for the filing of claims electronically that are not in conflict with Division 3.6 of Title 1 of the Government Code or this Section.

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City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.16.016

§ 3.16.050

Proof of electronic service may be made and signed in the manner prescribed by California Government Code Section 915.2, as it may be amended from time to time. If the claim or application is submitted electronically, the person or party shall be deemed to have provided consent to accept service electronically of the notices specified in Government Code Section 915.4, as may be amended from time to time, and other correspondence from the City of Palm Springs or its representatives.

• (c) The claim is subject to the provisions of Government Code Section 945.6 and Section 946.

• (d) The city council shall take action on a presented claim within forty-five days after the claim has been presented pursuant to Government Code Section 912.4. Any claim not acted upon by the city council shall be deemed to have been rejected on the forty-fifth day.

• (Ord. 1617 § 2, 2002; Ord. 2047 § 1, 2021)

The above presentation requirements shall relate only to the bringing of suit upon any claim, and shall not be deemed to apply to the authority of the director of finance and general services, the city council, and other officers to process and pay, in the ordinary course of business, the just obligations of the city, such as routine salaries and wages, principal and interest on bonds, payments for purchases, and other like expenditures, for which there is an express budget appropriation, and in connection with which there is no dispute as to the obligation and amount being payable.

(Ord. 1617 § 2, 2002)

No payment shall be made from the city treasury or out of the funds of the city unless the demand which is to be paid is duly audited as prescribed herein or by other provisions of law. (Prior code § 1531; Ord. 906 § 2, 1971)

Claims against the city shall be paid on demands on the treasury as herein provided on forms to be prescribed by the director of finance and general services. (Prior code § 1532; Ord. 906 § 2, 1971)

Except for tort claims, every claim and demand received against the city shall be first presented to and approved in writing by the receiving department or office, which shall certify to the actual delivery or rendition of the supplies, materials, property or service for which payment is claimed; that the quality and prices correspond with the original specifications and contracts, if any, upon which the claim is based; that the demand in all other respects is proper and valid, and which shall further indicate the budgetary account to which said demand is to be charged. (Prior code § 1533; Ord. 906 § 2, 1971)

Each demand approved by the receiving department or office shall be presented to the director of finance and general services who shall satisfy himself whether:

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City of Palm Springs, CA § 3.16.050

PALM SPRINGS CODE

§ 3.16.090

• (1) The claim is legally due and owing by the city;

• (2) There are budgeted or otherwise appropriated funds available to pay said claim;

• (3) The claim conforms to a valid requisition or order;

• (4) The prices and computations shown on the claim are verified;

(5) The claim contains the approval of other departments and officials as required. (Prior code § 1534; Ord. 906 § 2, 1971)

• (a) Prepayment of demands prior to audit by the finance committee and the city council may be made by the director of finance and general services in conformity with the authority provided by Section 37208 of the Government Code of the state.

• (b) Whenever the director of finance and general services determines that a refund is due of fees, taxes or other receipts collected in error or in advance of being earned, or of money the refund of which is otherwise due pursuant to specific provisions of this code or of any other ordinance of this city then any such refund shall be deemed as conforming to the currently approved budget, and may be prepaid in the same fashion as other demands encompassed within the terms of subsection (a) of this section.

(Prior code § 1535; Ord. 906 § 2, 1971; Ord. 957 § 1, 1973)

Following audit of demands the director of finance and general services shall prepare a register of audited demands showing the claimant's name, amount of demand, the warrant number and date thereof, and transmit said register to the city manager for his review, and presentation to the finance committee and the city council, with his approval or other report. (Prior code § 1536; Ord. 906 § 2, 1971)

The register of demands shall be presented to the city council at the next regular meeting thereof. The city council may by resolution approve, conditionally or partially approve or reject such register of demands and in connection therewith consider the recommendations of the finance committee and the city manager.

(Prior code § 1537; Ord. 906 § 2, 1971)

Following approval of the register of demands by the city council, the chairman of the finance committee and the city manager shall endorse the resolution approving the register of audited demands to signify there was proper processing of demands therein before the city council took action.

(Prior code § 1538; Ord. 906 § 2, 1971)

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City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.20.010

§ 3.20.010

CHAPTER 3.20 TRANSFER OF TAX FUNCTIONS