Chapter 4.82

TAX REFUND CLAIMS PROCEDURES

Parts:

• 1 Authority and Application

• 2 Definitions

• 3 Presentation and Processing of Tax Refund Claims

Part 1

AUTHORITY AND APPLICATION

Sections:

This chapter is enacted pursuant to Section 935 of the California Government Code. (Ord. 27787.)

Except for tax refund claims governed by Chapter 4.79 or other provisions of this Code and tax refund claims governed by state law, the provisions of this chapter shall apply to claims for the refund of taxes imposed by the city. (Ord. 27787.)

2026-Supplement 4

T4:310.7

REVENUE, FINANCE AND BUSINESS TAXES

§ 4.82.320

"Director" means the city official charged with the responsibility under this Code for the administration of the tax for which a refund is claimed. (Ord. 27787.)

Part 3

PRESENTATION AND PROCESSING OF TAX REFUND CLAIMS

Sections:

• 4.82.300 Claims required.

• 4.82.305 Payment of disputed amount required.

tion of taxes sought to be collected pursuant to this code, and payment of all tax, interest and penalties shall be required as a condition precedent to seeking judicial review of any tax liability. (Ord. 29145.)

• A. 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.

• 4.82.310 Form of claim.

• 4.82.320 City action on claims.

• 4.82.330 Claim prerequisite to suit.

• 4.82.340 Suit.

• A. All tax refund claims, including claims for interest or penalties paid in connection with the payment of a tax, shall be presented to the director within one year of the date of payment, and, except as modified by this chapter, in the manner prescribed by Part 3 of Division 3.6 of Title 1 of the California Government Code (commencing with Section 900 thereof) for the claims to which that part applies by its own terms, as those provisions now exist or shall hereafter be amended, and as further provided by this chapter.

• B. References in this chapter to specific sections of the California Government Code shall refer to those provisions as they now exist or shall hereafter be amended.

• (Ord. 27787.)

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 collec-

• B. All tax refund claims shall be filed on the refund claim form prescribed by the director. In the event that the director has not prescribed a form of claim, the tax refund claim shall contain:

  1. the information required by California Government Code Section 910; and

  2. the specific amount claimed to have been overpaid, paid more than once, or erroneously or illegally collected or received by the city; and

  3. the grounds upon which the claim is founded, with specificity sufficient to enable the director and other responsible city officials to understand and evaluate the claim; and

  4. documentation supporting the amount of the refund sought.

• (Ord. 27787.)

• A. Tax refund claims shall be acted upon by the director within the time and, except as modified by this chapter, in the manner prescribed by Part 3 of Division 3.6 of Title 1 of the California Government Code (commencing with Section 900 thereof) for the claims to which that part applies by its own terms, as

T4:311

SAN JOSÉ CODE

§ 4.82.320

those provisions now exist or shall hereafter be amended, and as further provided by this chapter.

• B. The director is authorized to allow, compromise or settle a tax refund claim if the claimant has demonstrated that all or a portion of the amount claimed has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the city and the amount to be paid pursuant to the allowance, compromise or settlement is in an amount not to exceed twenty-five thousand dollars; and with the written approval of the city attorney, if the amount to be paid exceeds twentyfive thousand dollars, but is no more than fifty thousand dollars. The city manager or designee is authorized to allow, compromise or settle a tax refund claim if the claimant has demonstrated that all or a portion of the amount claimed has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the city and the amount to be paid pursuant to the allowance, compromise or settlement of a tax refund claim if the amount to be paid exceeds fifty thousand dollars, but is no more than five hundred thousand dollars. In the event that the amount to be paid pursuant to an allowance, compromise or settlement of a tax refund claim exceeds five hundred thousand dollars, the approval of the city council is required.

• (Ords. 27787, 29897.)

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. 27787.)