Chapter 3.40
RIGHT TO CHALLENGE MUNICIPAL TAXES, ASSESSMENTS AND FEES
Sections:
3.40.020 Challenges to city taxes and assessments.
3.40.010 Intent.
This chapter shall be interpreted to be consistent with the rights and limitations as expressed in Article XIII, Section 32 of the California Constitution which prohibits any legal or equitable court action to prevent or enjoin the collection of a tax, but permits a court action to recover a tax claimed to be illegal only after payment of the tax has been made. (Ord. 734, § 1).
3.40.020 Challenges to city taxes and assessments.
To the maximum extent permitted by law, prior to and as a condition to the filing of any claim, lawsuit, or other administrative or judicial proceeding challenging the establishment, imposition, or adjustment of any city tax, assessment or fee, including without limitation any city tax, assessment or fee that is imposed pursuant to the authority set forth in this title, the claimant challenging the tax, assessment or fee shall first be required to pay the entire amount of such tax, assessment or fee due and owing, including any interest or penalties that may have been imposed on the principal sum or any disputed portion thereof, during the course of the proceeding and continuing through final disposition of the challenge. (Ord. 734, § 1).