Salinas Municipal Code Art. 4 Claims for Refunds of Taxes and Assessments

(a) Scope. The provisions of this section 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 Salinas which are not expressly governed by a claims procedure set forth in any other statute or ordinance. The term "tax" or "taxes" as used in this section shall include all taxes, fees, and assessments subject to this and the following sections unless the context specifically indicates otherwise.

(b) Claims for Recovery of Taxes Required. No suit for the recovery of any taxes subject to this section which have been paid by any person to the city of Salinas shall be filed unless a claim for recovery of such taxes has been filed and rejected in accordance with the provisions of this section.

(c) Claim Prerequisite to Suit. In accordance with California Government Code Sections 935(b) and 945.6, no action against the city may be maintained by a person who has not complied with applicable claims presentation requirements.

(d) Applicability of State Law. References in this section to specific sections of the California Government Code shall refer to those provisions as they now exist or shall hereafter be amended.

(e) Form of Claim. All tax refund claims shall be made in writing and verified by the claimant or by his or her guardian, conservator, executor or administrator. Any claim filed on behalf of more than one person shall be verified by each person on behalf of whom the claim is filed or by his or her guardian, conservator, executor or administrator.

(f) Basis for Tax Refund Claim to be Stated. A claim for the recovery of taxes subject to the provisions of this section 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 taxpayer's guardian, executor, conservator or administrator which states that the tax has been 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.

(g) Claims Procedures. 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 the 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;

(3) A description of the specific reasons for the request for refund, described with sufficient specificity to enable the city to understand and evaluate the claim;

(4) Documentation supporting the amount of the refund sought;

(5) 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.

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.

(h) Authorization of Refund. Taxes paid to the city may be refunded by the city's finance department in the manner herein provided in the following cases:

(1) Mathematical, computational or other error on the part of the city;

(2) Overpayment or duplicate payment;

(3) Where the applicant for any business license or permit has not, at any time after the commencement of the period 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 if the city made an investigation, inspection, examination or done any similar work as the result of the filing of the application; or if the license or permit has expired prior to the date upon which the claim for refund is made;

(4) In order for any such refund to be granted, the person claiming such refund must surrender his receipt or other evidence of payment.

i. Processing of Claims. The city council shall act on a claim within the time and in the manner provided in Government Code Sections 912.4 and 912.6 as those provisions now exist or shall hereafter be amended, within sixty days after the claim has been provided, and as further provided by this section.

ii. Time-barred Claims. Nothing in this section revives or reinstates any cause of action that, on the effective date of the section, 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 section, or by the failure to commence any action thereon within the period described by applicable statute of limitations.

(i) Effective Date of Section. The provisions of this section shall apply retroactively to any taxes paid prior to the effective date of this section; provided, however, that a taxpayer who has paid taxes more than eleven months before the effective date of this section shall file a claim within thirty days after the section's effective date in accordance with the provisions of subsection (d) of this section, or such claim shall be barred.

(j) Time of Commencement of Lawsuit. Any lawsuit for the recovery of any taxes shall be commenced within six months from and after the date on which the city council rejects a claim for refund. No recovery shall be allowed in any such action upon any ground not specified in the claim.

(k) Suit. Any action brought against the city upon any claim or demand shall conform to the requirements of Section 940 through and including Section 949 of the California Government Code. Any action brought against any employee of the city shall conform to the requirements of Section 950 through and including Section 951 of the California Government Code.

(Ord. No. 2586(NCS), § 1, 2-7-2017)