HomeMy WebLinkAboutMINUTES - 02271996 - C37 TO: BOARD OF SUPERVISORS
FROM: VICTOR J. WESTMAN, COUNTY COUNSEL
DATE: FEBRUARY 20, 1996
SUBJECT: UNIFORM LOCAL TAX CLAIM PROCEDURES
SPECIFIC REQUEST(S) OR RECOMMENDATIONS) & BACKGROUND AND
JUSTIFICATION
RECOMMENDATIONS
Introduce ordinance to establish uniform local tax claim
procedures, waive reading of the ordinance text and fix March 5 ,
1996 for adoption.
BACKGROUND/REASONS FOR RECOMMENDATIONS
Government Code § 905 has been construed by the California
Supreme Court to require that refund claims for most local taxes
must be filed within one year of their payment. (Volkswagen
Pacific, Inc . v. City of Los Angeles, 7 Cal . 3d 48 ) . Presently,
the Ordinance Code provides different claim filing period
procedures . The adoption of the proposed ordinance would
establish a uniform one year claim filing period for local County
taxes where a different period is not mandated by state statutes .
CONTINUED ON ATTACHMENT: _ YES SIGNATUREI�19��i��
or
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD
COMMITTEE
APPROVE OTHER
SIGNATURE(S) :
ACTION OF BOARD ON February 27, 1996 APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A
X UNANIMOUS (ABSENT TRUE AND CORRECT COPY OF AN
AYES: NOES: ACTION TAKEN AND ENTERED ON THE
ABSENT: ABSTAIN: MINUTES OF THE BOARD OF
SUPERVISORS ON THE DATE SHOWN.
ATTESTED FEBRUARY 27, 1996
PHIL BATCHELOR, CLERK OF
THE BOARD OF SUPERVISORS
AND COUNTY ADMINISTRATOR
BY , DEPUTY
CONTACT: County Counsel , 335-1818
cc: Treasurer - Tax Collector
Auditor - Controller
County Administrator
` ORDINANCE NO. 96- 5
` (On Uniform Local Tax Refund Claim Procedures)
The Contra Costa County Board of Supervisors ordains as follows (omitting the
parenthetical footnotes from the official text from the enacted or amended provisions of
the County Ordinance Code).
SECTION 1. Section 64-4.804 of the County Ordinance Code is amended to read:
64-4.804 Refund Claim. Whenever the amount of any tax, interest or
penalty has been overpaid or paid more than once or has been erroneously or illegally
collected or received by the county under this chapter it may be refunded as provided in
Sections 64-4.806 and 64-4.808, provided a claim in writing therefor, stating under
penalty of perjury the specific grounds upon which the claim is founded, is filed with the
tax administrator within one year of the date of payment. The claim shall be on forms
furnished by the tax administrator.
(Ords. 96--L §1, 1891: prior code § 2530.11(a).)
SECTION II. Section 64-10.510 is added to the County Ordinance Code to read as
follows:
64-10.510 Refund Claim. Whenever the amount of any tax, penalty or
interest has been paid more than once or has been erroneously or illegally collected or
received by the county under this chapter it may be refunded provided a verified claim
in writing therefor, stating the specific grounds upon which said claim is founded, is filed
with the tax collector within one year from the date of payment. The claim shall be
audited by the tax collector and shall be made in accordance with current county refund
procedures. If the claim is approved, the refund may be refunded or may be credited
on any amounts then due and payable from the person from whom it was collected or
by whom paid, and the balance may be refunded to such person or to his/her
administrators or executors.
(Ord. 96-5 §2.)
SECTION III. Section 64-12.208 is added to the County Ordinance Code to read as
follows:
64-12.208 Refund Claim. Whenever the amount of any tax, penalty or
interest has been paid more than once or has been erroneously or illegally collected or
received by the county under this chapter, it maybe refunded provided a verified claim
in writing therefor, stating the specific grounds upon which said claim is founded, is filed
with the tax collector within one year from the date of payment. The claim shall be
audited by the tax collector and shall be made in accordance with current county refund
ORDINANCE NO. 96- 5
-1-
procedures. If the claim is approved, the refund may be refunded or may be credited
on any amounts then due and payable from the person from whom it was collected or
by whom paid, and the balance may be refunded to such person or to his/her
administrators or executors.
(Ord. 96- 5 §3.)
SECTION IV. Section 64-14.1010 of the County Ordinance Code is amended to read:
64-14.1010 Refund Claim. Whenever the amount of any tax, penalty or
interest has been paid more than once or has been erroneously or illegally collected or
received by the county under this chapter, it may be refunded provided a verified claim
in writing therefor, stating the specific grounds upon which said claim is founded, is filed
with the tax collector within one year from the date of payment. The claim shall be
audited by the tax collector and shall be made in accordance with current county refund
procedures. If the claim is approved, the refund may be refunded or may be credited
on any amounts then due and payable from the person from whom it was collected or
by whom paid, and the balance may be refunded to such person or to his/her
administrators or executors.
(Ord. 96- 5 §4.)
SECTION V. EFFECTIVE DATE. This ordinance becomes effective 30 days
after passage, and within 15 days of passage shall be published once with the names
of supervisors voting for and against it in the -e_e:7T;mPG a newspaper published in
this County.
PASSED on March 5, 1996 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST: PHIL BATCHELOR, Clerk of
the Board of Supervisors and
County Administrator
By:
Deputy Clerk Board Chair
[SEAL]
HADFOT)TOC&REFUND.ORD
ORDINANCE NO. 96-
-2-