HomeMy WebLinkAboutORD NO 3700ORDIN CE NO.? 0 0
RN ORDINRNCE ADDING SECTIONS
3.30.040, 3.30.050 RND 3.30.060 TO
THE BAKERSFIELD MUNICIPAL CODE
RELATING TO PROCEDURE AND STATUTE OF
LIMITATIONS.
BE IT ORDAINED by the Council of the City of Bakersfield as
follows:
SECTION 1.
Section 3.30.040, 3.30.050 and 3.30.060 are hereby added to
Chapter 3.30 of the Bakersfield Municipal Code to read as follows:
3.30.040 Enioinina collection forbidden.
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 any officer thereof, to prevent or enjoin the
collection of in-lieu taxes sought to be collected.
3.30.050 Action to challenae validity.
Notwithstanding any provision of law to the contrary, any
taxpayer may, no later than thirty days after the effective date of
this Ordinance, seek declaratory relief in the superior court of
Kern County alleging that the in-lieu taxes have been illegally or
unconstitutionally assessed or collected or are to be so assessed
or collected.
The relief granted pursuant to this section shall be limited
to a declaration that the taxes assessed or collected or to be
assessed or collected are unconstitutional or otherwise legally
invalid.
This section shall not be interpreted to allow a taxpayer to
postpone payment of in-lieu taxes pending the decision of the
court. All assessment and collection provisions of Chapter 3.30
shall continue to apply to businesses affected by this section.
This section shall be applicable only in instances where the
alleged illegal or unconstitutional assessment or collection occurs
as the direct result of a change in administrative regulations or
statutory or constitutional law that became effective not more than
twelve months prior to the date the action is initiated by the
taxpayer.
The procedure for obtaining a declaratory relief judgment
under this section shall be the same as that used to obtain a writ
of mandate.
3.30.060 Refunds.
No refund of taxes paid pursuant to this Chapter shall be
required in whole or in part unless a written claim for refund is
filed within one year of the date the tax was paid.
SECTION 2.
This Ordinance shall be posted in accordance with the
Bakersfield Municipal Code provisions and shall become effective
immediately pursuant to Government Code section 36937(d).
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I HEREBY CERTIFY that the foregoing Ordinance was passed and
adopted by the Council of the City of Bakersfield at a regular
meeting thereof held on ~l~ 24 ~ , by the following vote:
NOES: COUNCILMEMBER ~ ~'v~ ~
ABSTAIN: COUNCILMEMBER /k~dm~t j.'
Assistant CITY CLERK and Ex Officio Clerk of the
Council of the City of Bakersfield
APPROVED
MAYOR of the City of Bakersfield
APPROVED as to form:
JUDY K. SKOUSEN
City Attorney
/ jm zc
Deputy City Attorney
City of Bakersfield
JAN/meg
AFFIDAVIT OF POSTING DOCUMENTS
STATE OF CALIFORNIA)
County of Kern )
CAROL WILLIAMS, being duly sworn, deposes and says:
That she is the duly appointed, acting and qualified City Clerk of
the City of Bakersfield; and that on the 29th day of January, 1996
she posted on the Bulletin Board at City Hall, a full, true and
correct copy of the following: Ordinance No. 3700, passed by the
Bakersfield City Council at a meeting held on the 24th day of
January, 1996, and entitled:
AN ORDINANCE ADDING SECTIONS 3.30.040,
3.30.050 AND 3.30.060 TO THE BAKERSFIELD
MUNICIPAL CODE RELATING TO PROCEDURE AND
STATUTE OF LIMITATIONS
By:
/s/ CAROL WILLIAMS
City Clerk of the City of Bakersfield
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