HomeMy WebLinkAbout1549ORDINANCE NO. 1549 (2010 Series)
AN ORDINANCE OF THE CITY OF SAN LUIS OBISPO ADDING SECTION 1.08.150
TO CHAPTER 1.08 OF THE MUNICIPAL CODE TO CLARIFY THE REQUIREMENT
THAT A TAX FIRST MUST BE PAID BEFORE FILING FOR A REFUND OR
JUDICIAL RELIEF
WHEREAS, California Constitution Article XIII, Section 32 requires that a taxpayer
must first pay a tax before seeking a refund or judicial relief; and
WHEREAS, the courts have consistently held that this "pay first, litigate later" rule was
applicable to both the State and local entities; and
WHEREAS, in a recent California Court of Appeal case it was held that Article XIII,
Section 32 applies to the State but not to local entities; and
WHEREAS, adoption of a clear "pay first, litigate later" rule is in the City's best interest.
NOW, THEREFORE, BE IT ORDAINED by the Council of the City of San Luis
Obispo as follows:
SECTION 1. Section 1.08.150 is added to Chapter 1.08 to read as follows:
1.08.150 Payment of Taxes prior to refund or judicial relief.
No legal or equitable process shall be issued in any proceeding in any court against the City or
any officer to prevent or enjoin the collection of any tax. After payment of a tax claimed to be
illegal, not due and /or owing, and /or incorrectly calculated, an action may be maintained to
recover the tax paid, provided that prior to any judicial action all administrative remedies shall be
exhausted.
SECTION 2. A summary of this ordinance, together with the names of Council
members voting for and against, shall be published at least five (5) days prior to its final passage,
in The Tribune, a newspaper published and circulated in this City. This ordinance shall go into
effect at the expiration of thirty (30) days after its final passage.
01549
Ordinance No. 1549 (2010 Senes)
Page 2
INTRODUCED on the Is' day of June 2010, AND FINALLY ADOPTED by the
Council of the City of San Luis Obispo on the 15th day of June 2010, on the following vote:
AYES: Council Members Ashbaugh, Marx and Settle, Vice Mayor Carter and
Mayor Romero
NOES: None
ABSENT: None
�.Of- _/ �1`_ 1�
yor David F. Romero
ATTEST:
Elaina Cano
City Clerk
APPROVED AS TO FORM:
I hereby certify that this document is a true
and accurate original of Ordinance No. 4511� ,
�QiAttorney stine Dietrick and that the ordinance was published pursUbM
to Charter Section ON.
AMID
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