§ 4.82.320. City action on claims.

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 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 twenty-five 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.)