Part 4 — REFUNDS AND APPEALS

A.

The director of finance may refund, without interest, any library parcel tax, penalty or interest which has been overpaid or erroneously collected, provided that all of the following conditions are met:

A written claim for the refund, made upon a form provided by the director of finance, stating under penalty of perjury the specific grounds upon which the claim for refund is founded, is filed with the director of finance within three (3) years of the date of payment; and

The director of finance is satisfied on the basis of written records submitted by the claimant that the claimant is entitled to the refund under the provisions of this section. The director of finance, the city auditor or the city attorney, or the authorized representative of any of them, shall have the right to examine and audit the records of the claimant in order to determine the eligibility of the claimant to the claimed refund. No claim for refund shall be allowed if the claimant refuses to allow such examination of claimant's records after request by the city to do so.

B.

Any decision of the director of finance made under this section shall be subject to appeal to the appeals hearing board or to such other body as designated by the city council for hearing such appeals.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

A.

Any person dissatisfied with any decision of the director of finance under the authority of this chapter may appeal in writing to the Appeals Hearing Board of the City of San José within sixty (60) days of the date of mailing of the director of finance's decision. The appeal shall be addressed to the current address for the appeals hearing board maintained by the city clerk. Reference to the appeals hearing board in this section shall also include any successor body appointed by the city council pursuant to Section 4.79.400.

B.

The appeals hearing board shall have the authority to promulgate rules and to prescribe forms for the conduct of appeals made under this chapter.

C.

The appeals hearing board may affirm, modify or reverse the decision of the director of finance based on the preponderance of evidence presented at the hearing on the appeal.

D.

The appeals hearing board shall issue its decision in writing, addressed to both the director of finance and, to the appellant, at the appellant's address as stated in the appeal, or in cases where no address is listed in the appellant's appeal, to the address listed on the most current official County of Santa Clara assessment roll. The appeals hearing board's decisions and hearing procedures in matters relating to this chapter shall be in accordance with the requirements set forth in Title 1 of this Code, and any amendments to such title. The decision of the appeals hearing board shall be final.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)