Ventura County Municipal Code Art. 7 Refund of Overpayment

Unless otherwise provided, no refund of taxes imposed by the provisions of this Chapter shall be required unless a claim for a refund is filed by the taxpayer with the Tax Collector within one year from the payment of the disputed tax on a form prescribed by the Tax Collector. The Tax Collector shall make a determination on the claim for refund and advise the taxpayer thereof at his last known address within six months of receipt of the claim for refund. If the Tax Collector determines from the evidence presented to him that an overpayment has been made, the Tax Collector shall refund the amount overpaid. If the Tax Collector denies the claim for a refund, then the taxpayer must comply with the administrative hearing and appeals procedures set forth in Article 8 before seeking any judicial relief including, but not limited to, an action for refund for taxes paid. The claim for refund shall be deemed denied if the Tax Collector does not make a determination and advise the taxpayer thereof within six months of receipt of the claim for refund.

(Rep. & Reen. Ord. 4396—3/5/02)