San Clemente Municipal Code Ch. 3.06 Payment of Taxes and Assessments Prior to Filing of Claim for Refund

To the maximum extent permitted by law, prior to and as a condition to the filing of any claim, lawsuit, or other administrative or judicial proceeding challenging the assessment or imposition of any City tax or assessment, including without limitation any City tax or assessment that is imposed pursuant to the authority set forth in Title 3 of the San Clemente Municipal Code, the claimant/taxpayer shall first be required to pay the entire amount of such tax or assessment in full, including any interest and penalties that may have been imposed on the principal sum thereof and any disputed portion thereof.

(Ord. No. 1502, § 1, 4-6-2010)