San Leandro Municipal Code Ch. 7 Real Property Transfer Tax

Claims for refunds of taxes imposed pursuant to Chapter 2-3 of the San Leandro Municipal Code ("Real Property Transfer Tax") shall be governed by the provisions hereof.

No claim for refund shall be filed unless the taxpayer has paid the tax under protest. Any taxes paid under protest and prior to delinquency shall be refunded on order of the Finance Director if they were:

(a) Paid more than once;

(b) Erroneously or illegally collected;

(c) Erroneously or illegally assessed or levied.

Any taxpayer contending that taxes heretofore paid should be refunded shall file a protest of said taxes with the Finance Director within 30 days of paying said taxes. The Finance Director shall prepare and make available appropriate forms for filing protests. The protest shall be in writing specifying the amount of refund claimed and the grounds therefor. For purposes of this chapter, the tax is paid on the date the document subject to taxation is recorded.

Within six months of filing any protests, the Finance Director shall evaluate and determine the sufficiency of any protest. The Finance Director shall serve by mail notice of the determination made. If the protest is upheld, the Finance Director shall refund the taxes paid as well as penalties, if any, thereon. If any payments may be refunded but no protest is filed within the time allowed, the payment shall be transferred to the general fund.

Any party aggrieved by the determination of the Finance Director relative to a refund claim may appeal in writing to the City Manager within 30 days of the date of mailing of the Finance Director's determination under Section 6.7.115.

The City Manager shall consider such appeal and affirm, modify or reverse the determination of the Finance Director. The determination of the City Manager shall be final.

Editor's Note: This Chapter was first codified administratively.

Res. No. 2024-061, 6/17/2024 [6.7.100-6.7.125]