HomeMy WebLinkAbout2010-04-27; City Council; CS-081; Amend CMC Section 3.12.120 Refunds...1
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ORDINANCE NO.CS-081
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF CARLSBAD, CALIFORNIA, AMENDING CARLSBAD
MUNICIPAL CODE SECTION 3.12.120 - REFUNDS
WHEREAS, the City Council finds that it is in the best interest of the
City that a provision in its refunds of taxes procedures be enacted that would require
a taxpayer to pay contested taxes first as a condition to filing a lawsuit challenging
them.
NOW, THEREFORE, the City Council of the City of Carlsbad ordains
as follows:
Section 1: That Section 3.12.120(e) is hereby added to the Carlsbad
Municipal Code to read as follows:
3.12.120(e)-Refunds
It shall be a condition that, prior to the filing of any
lawsuit, of any kind whatsoever, including a claim for
refund of taxes, injunction or writ of mandate or other
equitable process, the payment of all taxes, interest and
penalties as determined by the City Council shall be
required to be paid as a condition to seeking such
judicial review of any tax liability. In addition, no such
legal action shall be proper unless all of the
administrative remedies provided by this chapter shall
have first been exhausted.
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EFFECTIVE DATE: This ordinance shall be effective thirty days after
its adoption; and the city clerk shall certify the adoption of this ordinance and cause it
to be published at least once in a newspaper of general circulation in the City of
Carlsbad within fifteen days after its adoption.
INTRODUCED AND FIRST READ at a regular meeting of the
Carlsbad City Council on the 13tb dav of April , 2010, and thereafter
PASSED AND ADOPTED at a regular meeting of the City Council of
the City of Carlsbad on the 27th day of April , 2010, by the following
vote, to wit:
AYES: Council Members Kulchin, Hall, Packard, Blackburn
NOES: None
ABSENT: Mayor Lewis
APPROVED AS TO FORM AND LEGALITY:
R-
RONALD R. BALL, City Attorney
CLAUDE A.
Ann J. KulcnM^i, Mayor Pro Tern
ATTEST:
LOR«AINE-M.vWDODjDity Clerk
Karen R. Kundtz, Assistant City :ierk