Ordinance No. 10-2054 Exhaustion of Administrative Remedies With Respect to Claims Against the City ORDINANCE NO. 10 -2054
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CUPERTINO
ADOPTING SECTION 1.18.040 OF THE CUPERTINO MUNICIPAL CODE
REGARDING EXHAUSTION OF ADMINISTRATIVE REMEDIES WITH
RESPECT TO CLAIMS AGAINST THE CITY
THE CITY COUNCIL OF THE CITY OF CUPERTINO DOES HEREBY
ORDAIN AS FOLLOWS:
Section 1. Code Amendment. Section 1.18.040 of the Cupertino Municipal Code
is hereby adopted to read as follows:
Section 1.18.040 Exhaustion of Administrative Remedies
Prior to seeking judicial relief with respect to a dispute regarding a tax, fee or
other charge imposed by the city, an aggrieved taxpayer, fee payer or other person must
exhaust administrative remedies by: (i) exhausting any administrative remedies specified
by any other provision of this code or other applicable law, (ii) paying the full amount
owed, including applicable penalties and interest, and (iii) presenting a claim for refund
under section 1.18.015 of this code.
Section 2. Statement of Purpose. This Ordinance is intended to apply the
requirements of Article XIII, Section 32 of the California Constitution to disputes
involving taxes and fees imposed by the City. These requirements include the "pay first,
litigate later" rule that requires those who dispute their taxes to pay them before suing for
a refund. In the absence of such a rule, any taxpayer could impose significant hardship
on the City and undermine its ability to predict its revenues and manage its resources for
the benefit of the public it serves. Absence of such a rule would give unwarranted hold-
up leverage to every taxpayer, no matter how unfounded his or her refund claim might
be.
Section 3. Severability. Should any provision of this Ordinance, or its
application to any person or circumstance, be determined by a court of competent
jurisdiction to be unlawful, unenforceable or otherwise void, that determination shall
have no effect on any other provision of this Ordinance or the application of this
Ordinance to any other person or circumstance and, to that end, the provisions hereof are
severable.
Section 4. Effective Date. This Ordinance shall take effect thirty days after
adoption as provided by Government Code Section 36937.
Section 5. Certification. The City Clerk shall certify to the passage and
adoption of this Ordinance and shall give notice of its adoption as required by law.
Pursuant to Government Code Section 36933, a summary of this Ordinance may be
published and posted in lieu of publication and posting of the entire text.
Ordinance No. 10 -2054 2
INTRODUCED at a regular adjourned meeting of the Cupertino City Council the
16th day of February and ENACTED at a regular meeting of the Cupertino City Council
the 2nd day of March 2010 by the following vote:
Vote Members of the City Council
Ayes: Wang, Wong, Chang, Mahoney, Santoro
Noes: None
Absent: None
Abstain: None
ATTEST: APPROVED:
/
City Clerk Mayor, City of Cupertino
v
STATE OF CALIFORNIA )
COUNTY OF SANTA CLARA )
CITY OF CUPE'RTINO )
I, KIMBERLY SMITH, City Clerk and ex- officio Clerk of the City
Council of the City of Cupertino, California, do hereby certify the attached
to be a true and correct copy of Ordinance No. 10- 2054, which was enacted
on March 2, 2010, and that it has been published or posted pursuant to law
(G.C. 40806).
IN WITNES'S WHEREOF, I havE, hereunto set my hand and seal this
25th day of August 2010.
KIMBERLY S I H, City Clerk and Ex-officio Clerk
of the City Council of the City of Cupertino, California
ordinance certificate