The provisions of this chapter are enacted pursuant to Government Code Section 935 and shall apply to all claims for recovery of taxes, fees and assessments enacted by the City of Berkeley which are not expressly governed by a claims procedure set forth in any other statute or ordinance, except the library relief tax established by Chapter 7.56 of this code. The term "tax" or "taxes" as used in this chapter shall include all taxes, fees and assessments subject to this chapter unless the context specifically indicates otherwise. (Ord. 5628-NS § 2, 1984: Ord. 5535-NS § 2, 1983)