No fee, tax or assessment imposed or levied by the City pursuant to any provision of the Mill Valley Municipal Code shall be refunded except upon a written claim for refund complying with all of the provisions of this chapter.
A. 
The claim for refunds shall be verified by the person who paid the fee, tax or assessment, his or her guardian, executor or administrator. The claim for refund shall not be honored if verified by any other person. Class claims shall not be permitted.
B. 
The claim for refund shall be filed with the City Clerk not later than 90 days after the payment of the fee, tax or assessment.
C. 
The claim for refund shall state the specific grounds upon which is it founded.
D. 
The claim for refund must specify whether it seeks a refund of the whole fee, tax or assessment or, if only a part, what part.
E. 
The claim for refund shall set forth the address to which communications relating to the claim shall be directed.
Within 60 days following receipt of a claim for refund by the City Clerk, the City Council shall act upon the claim. If the City Council fails to act upon the claim within 60 days, the claimant may treat the claim as rejected. If the City Council rejects the claim, in whole or in part, the person who paid the fee, tax or assessment, his or her guardian or conservator, the executor of his or her will or the administrator of his or her estate may bring an action in court to recover the fee, tax or assessment. No other person may bring such an action and a class action shall not be permitted; but if another should bring such an action, judgment shall not be rendered for the plaintiff. Any such action shall be filed and service of the summons and complaint shall be made on the City not more than 90 days after the mailing of the notice of rejection of the claim.
If any section, subsection, clause, phrase or portion of this chapter or its applicability to any fee, tax or assessment is, for any reason, held invalid or unconstitutional such decision shall not affect the validity of the remaining portions of this chapter or the validity of its application to any other fee, tax or assessment. The City Council hereby declares that it would have passed the ordinance codified in this chapter, and each section, subsection, sentence, phrase or clause thereof, irrespective of the fact that any one or more sections, subsections, phrases or clauses or its applicability to any fee, tax or assessment be declared unconstitutional on its face or as applied.
(Ord. 1126, August 2, 1993)