Pursuant to the authority granted in Section 935 of the California
Government Code, the claims procedures in this chapter are established
as a prerequisite to bringing suit against the city or any officer,
department, commission or board of the city, for any claim for money
or damages (including claims which would otherwise be excepted by
Section 905 of the Government Code of California) which is not governed
by any other statutes or regulations expressly relating thereto.
(Prior code § 1530; 906 §
2, 1971; Ord. 1617 § 1, 2002)
A. No injunction
or writ of mandate or other legal or equitable process shall issue
in any suit, action or proceeding in any court against the City or
an officer thereof, to prevent or enjoin the collection of taxes sought
to be collected pursuant to this Title.
B. Payment
of all tax, interest, and penalties shall be required as a condition
precedent to seeking judicial review of any tax liability.
C. No suit
or proceeding for the recovery of taxes, penalties, or interest alleged
to have been erroneously or illegally determined or collected may
be filed unless a claim of such taxes has been filed and rejected
in accordance with the provisions of this Chapter.
(Ord. 1779 § 1, 2010)
A claim for the recovery of taxes subject to the provisions
of this Chapter may be filed by any taxpayer or the taxpayer's guardian,
executor, conservator, or administrator if the payment of such tax
has been accompanied by a written statement, signed by the taxpayer
or the taxpayer's guardian, executor, conservator, or administrator
which states that the tax was paid under protest, or other basis for
the requested refund. These provisions shall not be construed as relieving
any person of the obligation to make full payment of any taxes owed
or assessed.
(Ord. 1779 § 2, 2010)
A. 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 Attorney. Any such claim
shall indicate the following information:
1. The
name and address of the taxpayer, and, where applicable, the taxpayer's
guardian, executor, conservator or administrator.
2. The
amount of tax paid and the amount assessed, the payment date and that
nature of any taxes paid, including the address of any property to
which the tax is applicable.
3. A
description of the specific reasons for the request for refund.
4. 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.
B. 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. 1779 § 3, 2010)
All claims for money or damages shall be presented and acted
upon as a prerequisite to suit thereon. Claims which are required
to follow these procedures include but are not limited to the following:
(1) Claims
for the refund, rebate, exemption, cancellation, amendment, modification
or adjustment of any tax, assessment, fee or charge or any portion
thereof, or of any penalties, costs or charges related thereto;
(2) Claims,
in connection with which the filing of a notice of lien, statement
of claim, or stop notice is required under any provision of law relating
to mechanics', laborers' or materialmen's liens.
(3) Claims
by public employees for fees, salaries, wages, mileage or other expenses
and allowances.
(4) Claims
for principal or interest upon any bonds, notes, warrants, or other
evidences of indebtedness.
(5) Claims
which relate to a special assessment constituting a specific lien
against the property assessed and which are payable from the proceeds
of such an assessment, by offset of a claim for damages against it
or by delivery of any warrant or bonds representing it.
(6) Claims
by the state or by a state department or agency or by another local
public entity.
(Ord. 1617 § 2, 2002)
(a) The
presentation time requirements for all claims for money or damages
are those set forth in Government Code Section 911.2, which requires
claims for injury or death to a person to be filed within the one
hundredth day from the date of the accrual of the cause of action
and for all other claims to be presented not later than one year after
the accrual of the cause of action.
(b) Pursuant to California Government Code Section 915, a claim, any amendment thereto, or an application for leave to present a late claim may be submitted in person, by mail, or electronically to the city clerk by using the online claim form available on the City's webpage in accordance with all publicly posted instructions. The City Manager is authorized to provide uniform instructions for the filing of claims electronically that are not in conflict with Division 3.6 of Title
1 of the Government Code or this Section.
Proof of electronic service may be made and signed in the manner
prescribed by California Government Code Section 915.2, as it may
be amended from time to time. If the claim or application is submitted
electronically, the person or party shall be deemed to have provided
consent to accept service electronically of the notices specified
in Government Code Section 915.4, as may be amended from time to time,
and other correspondence from the City of Palm Springs or its representatives.
(c) The
claim is subject to the provisions of Government Code Section 945.6
and Section 946.
(d) The
city council shall take action on a presented claim within forty-five
days after the claim has been presented pursuant to Government Code
Section 912.4. Any claim not acted upon by the city council shall
be deemed to have been rejected on the forty-fifth day.
(Ord. 1617 § 2, 2002; Ord. 2047 § 1, 2021)
The above presentation requirements shall relate only to the
bringing of suit upon any claim, and shall not be deemed to apply
to the authority of the director of finance and general services,
the city council, and other officers to process and pay, in the ordinary
course of business, the just obligations of the city, such as routine
salaries and wages, principal and interest on bonds, payments for
purchases, and other like expenditures, for which there is an express
budget appropriation, and in connection with which there is no dispute
as to the obligation and amount being payable.
(Ord. 1617 § 2, 2002)
No payment shall be made from the city treasury or out of the
funds of the city unless the demand which is to be paid is duly audited
as prescribed herein or by other provisions of law.
(Prior code § 1531; Ord. 906 § 2, 1971)
Claims against the city shall be paid on demands on the treasury
as herein provided on forms to be prescribed by the director of finance
and general services.
(Prior code § 1532; Ord. 906 § 2, 1971)
Except for tort claims, every claim and demand received against
the city shall be first presented to and approved in writing by the
receiving department or office, which shall certify to the actual
delivery or rendition of the supplies, materials, property or service
for which payment is claimed; that the quality and prices correspond
with the original specifications and contracts, if any, upon which
the claim is based; that the demand in all other respects is proper
and valid, and which shall further indicate the budgetary account
to which said demand is to be charged.
(Prior code § 1533; Ord. 906 § 2, 1971)
Each demand approved by the receiving department or office shall
be presented to the director of finance and general services who shall
satisfy himself whether:
(1) The
claim is legally due and owing by the city;
(2) There
are budgeted or otherwise appropriated funds available to pay said
claim;
(3) The
claim conforms to a valid requisition or order;
(4) The
prices and computations shown on the claim are verified;
(5) The
claim contains the approval of other departments and officials as
required.
(Prior code § 1534; Ord. 906 § 2, 1971)
(a) Prepayment
of demands prior to audit by the finance committee and the city council
may be made by the director of finance and general services in conformity
with the authority provided by Section 37208 of the Government Code
of the state.
(b) Whenever the director of finance and general services determines that a refund is due of fees, taxes or other receipts collected in error or in advance of being earned, or of money the refund of which is otherwise due pursuant to specific provisions of this code or of any other ordinance of this city then any such refund shall be deemed as conforming to the currently approved budget, and may be prepaid in the same fashion as other demands encompassed within the terms of subsection
(a) of this section.
(Prior code § 1535; Ord. 906 § 2, 1971; Ord. 957 § 1, 1973)
Following audit of demands the director of finance and general
services shall prepare a register of audited demands showing the claimant's
name, amount of demand, the warrant number and date thereof, and transmit
said register to the city manager for his review, and presentation
to the finance committee and the city council, with his approval or
other report.
(Prior code § 1536; Ord. 906 § 2, 1971)
The register of demands shall be presented to the city council
at the next regular meeting thereof. The city council may by resolution
approve, conditionally or partially approve or reject such register
of demands and in connection therewith consider the recommendations
of the finance committee and the city manager.
(Prior code § 1537; Ord. 906 § 2, 1971)
Following approval of the register of demands by the city council,
the chairman of the finance committee and the city manager shall endorse
the resolution approving the register of audited demands to signify
there was proper processing of demands therein before the city council
took action.
(Prior code § 1538; Ord. 906 § 2, 1971)