7.20.040 Claims procedures.
A claim for the recovery of any taxes paid under protest shall be filed in writing by the taxpayer or by the taxpayer’s guardian, executor, conservator or administrator with the City Attorney no later than one year after the date of the payment under protest. The claim shall be deemed to be filed on the date of receipt by the City. Any such claim shall indicate the following information:
A. The name and address of the taxpayer, and, where applicable, the taxpayer’s guardian, executor, conservator or administrator.
B. The amount of tax paid and the amount assessed, the payment date and the nature of any taxes paid, including the address of any property to which the tax is applicable.
C. A description of the specific reasons for the request for refund.
D. The signature of the taxpayer or the taxpayer’s guardian, executor, conservator or administrator following and accompanied by a contemporaneous statement that the information on the claim has been provided under penalty of perjury.
E. A claim for refund by a service supplier under Chapter 7.70 for an overpayment by a service user to the service supplier that has been remitted to the City shall not be complete unless it contains proof that the overpayment has been refunded by the service supplier to the service user in an amount equal to the requested refund.
F. Nothing herein shall permit the filing of a claim on behalf of a class or group of taxpayers. In the event such claims are required to be accepted by state law, no claim may be filed on behalf of a class of taxpayers or on behalf of any person other than the taxpayer filing the claim unless the membership of the class is identified with particularity; provided, however, that any claim filed on behalf of a class of taxpayers shall be further limited to persons who have paid their taxes under protest during the twelve months immediately preceding the filing of the class claim. (Ord. 7222-NS § 2, 2012: Ord. 5628-NS § 2, 1984: Ord. 5535-NS § 2, 1983)