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HomeMy WebLinkAbout2010-04-27; City Council; 20209; Amend CMC Refunds Pay First Litigate Later Rule1 AB# MTG. DEPT. K> ) CITY OF CARLSBAD - AGENDA BILL — ^i^V^/ 20,209 4/27/10 CLERK AMENDMENT TO MUNICIPAL CODE REGARDING REFUNDS ESTABLISHING PAY FIRST LITIGATE LATER RULE DEPT. HEAD CITY ATTY. CITY MGR. 12 / rTJ- RECOMMENDED ACTION: Adopt Ordinance No. CS-081. amending Chapter 3.12, Section 3.12.120, by the addition of 3.12.120(e) to require a taxpayer to pay contested taxes first, as a condition to filing a lawsuit to obtain a refund. ITEM EXPLANATION: Ordinance No. CS-081 was introduced and first read at the City Council meeting held on April 13, 2010. The second reading allows the City Council to adopt the ordinance which will become effective thirty days after adoption. The City Clerk will have the ordinance published within fifteen days, if adopted. FISCAL IMPACT: See AB #20,192 on file in the Office of the City Clerk. ENVIRONMENTAL IMPACT: Pursuant to Public Resources Code section 21065 and CEQA Guidelines section 15738, this action does not constitute a "project" within the meaning of CEQA and therefore, does not require additional environmental review. EXHIBITS: 1. Ordinance No. CS-081. DEPARTMENT CONTACT: Karen Kundtz 760-434-2808 Karen.Kundtz@carlsbadca.gov FOR CITY CLERKS USE ONLY. COUNCIL ACTION: APPROVED DENIED CONTINUED WITHDRAWN AMENDED D D D CONTINUED TO DATE SPECIFIC D CONTINUED TO DATE UNKNOWN D RETURNED TO STAFF D OTHER - SEE MINUTES D 1 2 3 4 5 6 7 8 g 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 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. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 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