HomeMy WebLinkAboutReview and Approve the Property Tax Refund Appeal Practices H. B. INDEPENDENT
PUBLISH DATE: 9/30/04
CITY OF HUNTINGTON BEACH
LEGAL NOTICE
ORDINANCE NO. 3663
Adopted by the City Council on SEPTEMBER 20, 2004
"AN ORDINANCE OF THE CITY OF HUNTINGTON BEACH MODIFYING
ORDINANCE NO. 3653 WHICH ESTABLISHED THE APPEAL PROCEDURES
FOR TAX REFUND CLAIMS FILED IN CONNECTION WITH THE CASE
ENTITLED HOWARD JARVIS TAXPAYERS ASSOCIATION V. COUNTY OF
ORANGE AND REAL PARTY IN INTEREST CITY OF HUNTINGTON BEACH,
ORANGE COUNTY SUPERIOR COURT CASE NO. 818780"
SYNOPSIS:
AT ITS APRIL 19,2004 MEETING, CITY COUNCIL ADOPTED ORDINANCE 3653 THAT,
AMONG OTHER THINGS, ESTABLISHED AN APPEALS PROCESS FOR THE PROPERTY
TAX OVERRIDE REFUNDS. ORDINANCE 3663 WILL MAKE CHANGES TO THE EXISTING
APPEALS PROCESS, EXTENDING THE APPEALS FILING DEADLINE FROM 14 DAYS
FROM THE DATE OF THE DECISION (THE DATE ON THE REFUND CHECK OR LETTER OF
DENIAL)TO 35 DAYS. IN ADDITION,AN APPELLANT SHALL BE SERVED WITH NOTICE
OF TIME AND PLACE OF A HEARING AT LEAST 30 CALENDAR DAYS PRIOR TO THE
HEARING. ALL NOTICES MAY BE SENT BY CERTIFIED MAIL, RETURN RECEIPT
REQUESTED.
COPIES OF THIS ORDINANCE ARE AVAILABLE IN THE CITY CLERK'S
OFFICE.
PASSED AND ADOPTED by the City Council of the City of Huntington Beach at
a regular meeting held September 20, 2004 by the following roll call vote:
AYES: Sullivan, Coerper, Hardy, Green, Boardman
NOES: None
ABSENT: Cook, Vacant Position Unfilled
This ordinance is effective 30 days after adoption.
CITY OF HUNTINGTON BEACH
2000 MAIN STREET
HUNTINGTON BEACH, CA 92648
714-536-5227
JOAN L. FLYNN, CITY CLERK
(19) September 7, 2004 - Counc,„Agency Agenda - Page 19
G. Ordinances
G-1. Ordinances for Adoption
G-1a. (City Council) Adopt Ordinance No. 3661 Establishing the Huntington Beach Downtown
Business Improvement District (BID) (460.30) - Ordinance No. 3661 - "An Ordinance of
the City of Huntington Beach Establishing the Huntington Beach Downtown Business
Improvement District." (Approved for introduction as amended August 16, 2004.)
Recommended Action: After the City Clerk reads by title, adopt Ordinance No. 3661, by
roll call vote.
Adopted 6-0
G-1 b. (City Council) Adopt Ordinance No. 3662 Amending Chapter 2.86 of the Huntington
Beach Municipal Code Relating to the Powers and Duties of the Library Director
(700.10) - Ordinance No. 3662 - "An Ordinance of the City of Huntington Beach Amending
Chapter 2.86 of the Huntington Beach Municipal Code Relating to Powers and Duties of the
Library Director."(Approved for introduction August 16, 2004.)
Recommended Action: After the City Clerk reads by title, adopt Ordinance No. 3662, by
roll call vote.
Adopted 6-0
G-2. Ordinances for Introduction
G-2a. (City Council) Review and Approve the Property Tax Refund Appeal Practices and
Guidelines and Approve for Introduction Ordinance No. 3663 Modifying Ordinance
No. 3653 which Established Appeal Procedures for the Howard Jarvis Tax Refund
Property Claims Filing Process (630.50)
Recommended Action: Motion to:
1. Review and approve the property tax refund appeal practices and guidelines;
Approved 6-0
and
2. After the City Clerk reads by title, approve for introduction Ordinance No. 3663, by
roll call vote —"An Ordinance of the City of Huntington Beach Modifying Ordinance
No. 3653 which Established the Appeal Procedures for Tax Refund Claims Filed in
Connection with the Case Entitled "Howard Jarvis Taxpayers Association v. County of
Orange"and Real Party in Interest City of Huntington Beach, Orange County Superior
Court Case No. 818760."
Councilmember Sullivan requested amendment to ordinance.
Approved for introduction as amended to change (C) from 14 to 30 calendar
days and(e) from regular to certified mail, return receipt requested.
Approved 6-0
G-2b. (City Council) Approve for Introduction Ordinance No. 3667 Amending Huntington
Beach Municipal Code Chapter 13.08 to Expand for Clarification the Definition of
Beach (630.10) — Ordinance No. 3667— "An Ordinance of the City of Huntington Beach
Amending Chapter 13.08 of the Huntington Beach Municipal Code Pertaining to Beach
Regulations."
Recommended Action: After the City Clerk reads by title, approve for introduction
Ordinance No. 3667, by roll call vote.
Approved 6-0
CITY OF HUNTINGTON BEACH
MEETING DATE: September 7, 2004 DEPARTMENT ID NUMBER: 04-34
Council/Agency Meeting Held: o
Deferred/Continued to:
Approved ❑ Conditionally Approved ❑ Denied ,,L77 C �IerkWsigna'ue
Council Meeting Date: September 7, 2004 Department ID Number: 04-34
CITY OF HUNTINGTON BEACH
REQUEST FOR ACTION
SUBMITTED TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
SUBMITTED BY: PENELOPE CULBR �-GkR' , City Adm ntT isr�tor
PREPARED BY: JENNIFER MC GRA�eity Attorney
CLAY MARTIN, Director of Administrative Service
SUBJECT: Property Tax Refund Appeals Process 0r-cj . Ve) . 3 6 6 3
1 Statement of Issue, Funding Source, Recommended Action,Alternative Action(s),Analysis,Environmental Status,Attachment(s)
Statement of Issue: Review and approval of the appeals process for disputed property tax
refunds.
Funding Source: N/A Recommended Action: CCU
. pc�Ckg 'D �.
rl
1. Review and approve the property tax refund appeal practices and guidelines; and
2. Adopt Ordinance No. Entitled "An ordinance of the City Council of the City of
Huntington Beach Modifying Ordinance No. 3653 which established the Appeal
Procedures for Tax Refund claims filed in connection with the case entitled Howard
Jarvis Taxpayers Association v. County of Orange and Real Party in interest City of
Huntington Beach, Orange County Superior Court Case No. 818780
Alternative Action(s):
The City Council may make the following alternative motion(s):
Provide staff with appropriate direction.
H:\Property Tax Override\RCA-Appeal Process.doc 4- 8/23/2004 3:46 PM
I
REQUEST FOR ACTION
MEETING DATE: September 7, 2004 DEPARTMENT ID NUMBER: 04-34
PREVIOUSLY ADOPTED APPEALS PROCESS
At its April 19, 2004 meeting, the City Council adopted Ordinance 3653 (attached) that,
among other things, established an appeals process for the property tax override refunds.
The adopted refund process is as follows:
(a) Any person aggrieved by any decision of the City Administrator shall be
required to comply with the appeals procedure of this section. Compliance with this section
shall be a prerequisite to a suit thereon. [See Revenue & Taxation Code § 5141.1 Nothing
herein shall permit the filing of a claim or action on behalf of a class or group of taxpayers.
(b) If any person is aggrieved by any decision of the City Administrator, he or she
may appeal by filing a notice of appeal with the City Clerk within fourteen (14) days of the
date of the decision.
(c) The matter shall be set for hearing no more than ninety(90) days from the
receipt of the appeal. The appellant shall be served with notice of the time and place of the
hearing, as well as any relevant materials, at least fourteen (14) calendar days prior to the
hearing. The hearing may be continued from time to time upon mutual consent. At the
time of the hearing, the claimant, the City Administrator, and any other interested person
may present such relevant evidence as he or she may have relating to the determination
from which the appeal is taken.
(d) Based upon the submission of such evidence and the review of the City's
files, the Hearing Officer shall issue a written notice and order upholding, modifying or
reversing the determination from which the appeal is taken. The notice shall be given
within fourteen (14) days after the conclusion of the hearing and shall state the reasons for
the decision. The notice shall specify that the decision is final and that any suit for judicial
review pursuant to Revenue & Taxation Code § 5141 shall be filed within six months from
the date of the decision. If the Hearing Officer fails or refuses to act on a refund claim
within the fourteen (14) day period, the claim shall be deemed to have been rejected on the
fourteenth (14th) day.
(e) All notices under this section may be sent by regular mail, postage prepaid,
and shall be deemed received on the third calendar day by following the date of mailing, as
established by a proof of mailing.
(f) The City Administrator, in consultation with the City Attorney, shall appoint the
Hearing Officer.
H:\Property Tax Override\RCA-Appeal Process.doc -3- 8/23/2004 3:46 PM
o9-
REQUEST FOR ACTION
MEETING DATE: September 7, 2004 DEPARTMENT ID NUMBER: 04-34
REVISION TO APPEALS PROCESS
Staff recommends one change to the existing appeals process, subsection (b), extending the
appeals filing deadline from 14 days from the date of the decision (the date on the refund
check or letter of denial) to 35 days.
The 35 day deadline would match the other deadlines associated with the property tax
refunds, provides a more reasonable time to file an appeal, and allows claimants time to
contact customer service representatives to determine if they should file an appeal rather
than filing "just in case" appeals to meet the shorter deadline.
APPEAL REVIEW PRACTICES AND GUIDELINES
Staff has developed the details of the appeals process, consistent with Section 10 of
Ordinance No. 3653, and recommends the City Council approve the following appeals
practices and guidelines:
1. Provide written acknowledgement of each appeal.
2. Review all claims administratively prior to scheduling a hearing.
The administrative review will determine if the appeal can be granted without a
hearing.
3. Strictly enforce all deadlines associated with the refund process.
The size of the property tax refund bonds were determined, in large part, based on
potential claims expiring when their filing deadline passed. If the city does not enforce
the deadlines, it is likely that the bond proceeds will not be sufficient to fund the
potential future claims and another bond issue or General Fund revenues will be
required.
4. Contract with a private practice attorney(s) to serve as the appeal hearing officer(s).
Attachment(s):
City Clerk's
Page Number No. Description
1 Ordinance 3653-an ordinance of the City of Huntington Beach directing the
City Administrator to approve all valid tax refund claims filed in connection
with the case entitled Howard Jarvis Taxpayers Association v. County of
Orange and real party in interest City of Huntington Beach, Orange County
Superior Court Case No. 818780, and establishing procedures to determine
their validity.
2 Ordinance No. 3l63 An ordinance of the City Council of the City of
Huntington Beach Modifying Ordinance No. 3653 which established the
Appeal Procedures for Tax Refund claims filed in connection with the case
entitled Howard Jarvis Taxpayers Association v. County of Oranqe and Real
H:\Property Tax Override\RCA-Appeal Process.doc 8/23/2004 3:46 PM
3
REQUEST FOR ACTION
MEETING DATE: September 7, 2004 DEPARTMENT ID NUMBER: 04-34
Party in interest City of Huntington Beach, Orange County Superior Court
Case No. 818780
K\Property Tax Override\RCA-Appeal Process.doc 8/23/2004 3:46 PM
Attachment 1
ORDINANCE NO. - 3653
AN ORDINANCE OF THE CITY OF HUNTINGTON BEACH
DIRECTING THE CITY ADMINISTRATOR TO APPROVE ALL VALID
TAX REFUND CLAIMS FILED IN CONNECTION WITH THE CASE ENTITLED
HOWARD JAR VIS TAXPA YERS ASSOCIA TION V. COUNTY OF ORANGE
AND REAL PARTY IN INTEREST CITY OF HUNTINGTON BEACH,
ORANGE COUNTY SUPERIOR COURT CASE NO. 818780,
AND ESTABLISHING PROCEDURES TO DETERMINE THEIR VALIDITY
WHEREAS,the City first contracted with the California Public Employees Retirement
System("PERS") in 1945 to provide retirement benefits to its police and fire employees.
Pursuant to the City Charter,the CITY has contracted with PERS to provide all City employees
with a retirement program since at least 1966; and
WHEREAS, since at least 1966,the Huntington Beach City Charter has authorized,and
the City Council has levied a separate property tax to pay for City employee retirement benefits
(the"Retirement Tax"); and
WHEREAS, Proposition 13 was adopted in 1978, limiting property taxes to 1% of full
cash value, but also authorizing taxes exceeding the limit to repay"any indebtedness approved
by the voters prior to July 1, 1978." In the case entitled Carman v. Alvord(1982) 31 Cal.3d 318,
the California Supreme Court interpreted"indebtedness"under Proposition 13 to permit the City
and other similar situated cities to continue to levy a Retirement Tax above the I%limit; and
WHEREAS,prior to 1978,the City was only responsible for paying the employer
contribution to PERS. Although after adoption of Proposition 13,the City agreed to pay for
additional employee retirement benefits, such as paying the employees' contribution to PERS,
the City never used the Retirement Tax to pay for anything other than the employer contribution
to PERS prior to 1997-98; and
WHEREAS,prior to 1981, the Retirement Tax rate fluctuated from year to year. Since
Fiscal Year 1980-1981 through Fiscal Year 2000-2001, City levied the Retirement Tax on all
taxable property within Huntington Beach of at the rate of.0493%; and
WHEREAS,beginning in Fiscal Year 1997-1998, the City's employer contributions to
PERS began to fall. From Fiscal Year 1997-1998 through 2000-2001, the City used a portion of
the Retirement Tax to pay for retirement obligations the City agreed to provide after 1978, such
as the PERS pick-up, the Supplemental Retirement Plan and the Medical Insurance Retirement
Fund; and
WHEREAS, at issue in Howard Jarvis Taxpayers Association v. County of Orange
(Orange County Superior Court Case No. 8187 80, Court of Appeal, Fourth District, Case No.
G029292) was whether Proposition 13 only permitted the Retirement Tax to pay for retirement
benefits the City agreed to provide before July 1, 1978,or whether it also permitted the
Retirement Tax to pay for benefits authorized after July 1, 1978; and
1
GAORDINAN02004\Extending Time-Tar Refund Claims.doc
4/22/04
Ord.' nce No. 3653
WHEREAS,on June 4,2001,the Superior Court adjudged in Howard Jarvis Taxpayers
Association v. County of Orange that Proposition 13 only authorized the Retirement Tax to pay
for retirement benefits that the City provided prior to July 1, 1978, specifically the City's
employer contribution to PERS. The Court further found that for the period up to and including
fiscal year 1999/2000,that portion of the Retirement Tax used to pay for the PERS pick-up,the
Supplemental Retirement Plan and the Medical Insurance Retirement Fund was invalid. This
decision was affirmed in HJTA v. City of Huntington Beach, 110 Cal.App.4t' 1375 (2003); and
WHEREAS,City passed Resolution 2001-19 on April 16, 2001 stating City's intention to
refund the invalid portion of the Retirement Tax to those taxpayers (or their guardians, executors
or administrators) who file valid claims; and
WHEREAS,on February 17, 2004,the Superior Court ordered that the City pay Plaintiff,
Howard Jarvis Taxpayers Association,attorneys fees in the amount of$250,000.00 from the
common fund of property tax reimbursements to be issued for Fiscal Years 1997/98 to 2001/02.
The Court further ordered that the City shall reduce the tax refunds by the amount of the
claimant's proportionate share of attorneys fees; and
NOW, THEREFORE,the City Council of the City of Huntington Beach does hereby
ordain as follows:
SECTION 1. The City Administrator is directed to approve all valid claims for refund of
the Retirement Tax between 1997-1998 to the present,provided that no refund shall be paid
unless the taxpayer or his or her guardian, conservator, executor or administrator has submitted a
written claim, under penalty of perjury,to the City within four years of the overpayment or
erroneous or illegal collection of said tax, except as provided for at Section 3.
SECTION 2. The City Treasurer shall pay all Retirement Tax claims approved by City.
A payment of a Retirement Tax claim by City will constitute payment in full on such claim.
SECTION 3. Pursuant to Section 5097 of the Revenue&Taxation Code, the City
Administrator shall approve claims for a refund of Retirement Tax if the claim was: (1)verified
by the person who paid the tax,his or her guardian, executor,or administrator, and(2) filed
within four years after making of the payment of the Retirement Tax,provided that no claim for
a refund filed on or before January 4,2004, shall be treated as untimely. Otherwise,the City
Administrator shall deny the claim and provide written notice to the claimant of the denial and
the time and manner by which the claimant may appeal.
SECTION 4. The City Administrator shall request a claimant to submit a corrected
claim if he determines their claim form is incomplete or additional information is necessary to
verify the claim. The corrected claim/additional information must be mailed and postmarked to
the City, or otherwise delivered to the City within 35 days after the request was dated. If a
corrected claim is not received by the 35th day,it shall be deemed denied.
SECTION 5. Refunds shall be paid according to the amount of Retirement Tax paid.
The percentage of the Tax to be refunded is:
2
GAORDINANC\200AExtending Time-Tax Refund Claims.doc
4/22/04
Ordir :e No. 3653
FY % of tax collected that is to be refunded
1997-98 31.8%
1998-99 41.9%
1999-00 84.5%
2000-01 100%
SECTION 6. Interest shall be paid on Retirement Tax refunds, pursuant to California
Revenue &Taxation Code Section 5151,which specifies that interest is due if at least ten dollars
($10)or more of interest is due. Simple interest shall be paid on all refunds from April 2, 2001,
or the date the Retirement Tax was paid, whichever is later, through 30 days prior to issuance of
the refund checks. The interest rate shall be 3.86% for the one year from April 2001 through
March 2002, and 3%per year thereafter. For purposes of determining if at least$10 in interest is
due,the interest shall be accumulated for all tax years that a single claimant seeks a refund for a
single parcel.
SECTION 7. All refunds shall be reduced by the claimant's proportionate share of the
$250,000 paid in attorneys fees.
SECTION 8. If the claimant was late paying the Retirement Tax for the year claimed,
the proportionate share of any interest or penalties paid to the County associated with the
Retirement Tax overpaid shall be refunded.
SECTION 9.
(a) Any person aggrieved by any decision of the City Administrator shall be required
to comply with the appeals procedure of this section. Compliance with this section shall be a
prerequisite to a suit thereon. [See Revenue &Taxation Code § 5141.] Nothing herein shall
permit the filing of a claim or action on behalf of a class or group of taxpayers.
(b) If any person is aggrieved by any decision of the City Administrator, he or she
may appeal by filing a notice of appeal with the City Clerk within fourteen(14)days of the date
of the decision.
(c) The matter shall be set for hearing no more than ninety(90) days from the receipt
of the appeal. The appellant shall be served with notice of the time and place of the hearing, as
well as any relevant materials, at least fourteen(14) calendar days prior to the hearing. The
hearing may be continued from time to time upon mutual consent. At the time of the hearing,the
claimant, the City Administrator, and any other interested person may present such relevant
evidence as he or she may have relating to the determination from which the appeal is taken.
(d) Based upon the submission of such evidence and the review of the City's files,the
Hearing Officer shall issue a written notice and order upholding, modifying or reversing the
determination from which the appeal is taken. The notice shall be given within fourteen(14)
days after the conclusion of the hearing and shall state the reasons for the decision. The notice
shall specify that the decision is final and that any suit for judicial review pursuant to Revenue&
Taxation Code § 5141 shall be filed within six months from the date of the decision. If the
3
GAORDINANC\2004\Extending Time-Tax Refund Claims.doc
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Ordin ,.e No. 3653
Hearing Officer fails or refuses to act on a refund claim within the fourteen(14)day period, the
claim shall be deemed to have been rejected on the fourteenth(14th)day.
(e) All notices under this section may be sent by regular mail,postage prepaid, and
shall be deemed received on the third calendar day by following the date of mailing, as
established by a proof of mailing.
(f) The City Administrator,in consultation with the City Attorney, shall appoint the
Hearing Officer.
SECTION 10. The City Administrator, in consultation with the City Attorney, may
adopt regulations to implement this Ordinance. The City Administrator may designate in writing
any other person to perform the functions delegated to the City Administrator pursuant to this
Ordinance.
SECTION 11. This ordinance supercedes Resolution No. 2001-19.
SECTION 12. This ordinance shall become effective 30 days after its adoption.
PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a
regular meeting thereof held on the 3rd day of May , 2004.
Mayor
APPROVED AS TO FORM:
City Clerk I Cit Attorney
INITIATED AND APPROVED:
City 4dministrator
4
GAORDINANCUOMExtending Time-Tax Refund Claims.doc
4/22/04
Ord. No. 3653
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss:
CITY OF HUNTINGTON BEACH )
I, CONNIE BROCKWAY, the duly elected, qualified City Clerk of the
City of Huntington Beach, and ex-officio Clerk of the City Council of said City, do
hereby certify that the whole number of members of the City Council of the City of
Huntington Beach is seven; that the foregoing ordinance was read to said City Council at
a regular meeting thereof held on the 19th day of April, 2004,and was again read to
said City Council at a regular meeting thereof held on the 3rd day of May,2004, and
was passed and adopted by the affirmative vote of at least a majority of all the members
of said City Council.
AYES: Sullivan, Coerper, Hardy, Green,Boardman, Cook
NOES: None
ABSENT: Houchen
ABSTAIN: None
I,Connie Brockway,CITY CLERK of the City of
Huntington Beach and ex-officio Clerk of the City
Council,do hereby certify that a synopsis of this
ordinance has been published in the Huntington Beach
Fountain Valley Independent on May 13,2004.
In accordance with the City Charter of said City
Connie Brockway Cily Clerk City Clerk and ex-officio derk
Deputy Cite Clerk of the City Council of the City
of Huntington Beach, California
Attachment 2
ORDINANCE NO. 3 6 6 3
AN ORDINANCE OF THE CITY OF HUNTINGTON BEACH
MODIFYING ORDINANCE NO. 3653 WHICH ESTABLISHED THE APPEAL
PROCEDURES FOR TAX REFUND CLAIMS FILED IN CONNECTION WITH THE CASE
ENTITLED HOTVARD JAR VIS TAXPAYERS ASSOCIATION V. COUNTY OF ORANGE
AND REAL PARTY IN INTEREST CITY OF HUNTINGTON BEACH,
ORANGE COUNTY SUPERIOR COURT CASE NO. 818780
WHEREAS, on April 19,2004, the City Council adopted Ordinance No. 3653 entitled
"An Ordinance of the City of Huntington Beach directing the City Administrator to approve all
valid tax refund claims filed in connection with the case entitled Howard Jarvis Taxpayers
Association v. County of Orange and Real Party in Interest City of Huntington Beach, Orange
County Superior Court Case No. 818780 and establishing procedures to determine their
validity;" and
WHEREAS,the City Council intends to extend the fourteen (14) day deadline for filing
an appeal from the date of a decision on the validity of an individual claim which was
established in Ordinance No. 3653; and
NOW,THEREFORE,the City Council of the City of Huntington Beach does hereby
ordain as follows:
SECTION 1. Section 9 of Ordinance No. 3653 is amended to read as follows:
(a) Any person aggrieved by any decision of the City Administrator shall be required
to comply with the appeals procedure of this section. Compliance with this section shall be a
prerequisite to a suit thereon. [See Revenue &Taxation Code § 5141.] Nothing herein shall
permit the filing of a claim or action on behalf of a class or group of taxpayers.
(b) If any person is aggrieved by any decision of the City Administrator, he or she
may appeal by filing a notice of appeal with the City Clerk within thirty-five (35)days of the
date of the decision.
(c) The matter shall be set for hearing no more than ninety(90) days from the receipt
of the appeal The appellant shall be served with notice of the time and place of the hearing, as
well as any relevant materials,at least thirty (30) calendar days prior to the hearing. The hearing
may be continued from time to time upon mutual consent. At the time of the hearing,the
claimant,the City Administrator, and any other interested person may present such relevant
evidence as he or she may have relating to the determination from which the appeal is taken.
(d) Based upon the submission of such evidence and the review of the City's files,the
Hearing Officer shall issue a written notice and order upholding, modifying or reversing the
determination from which the appeal is taken. The notice shall be given within fourteen(14)
days after the conclusion of the hearing and shall state the reasons for the decision. The notice
shall specify that the decision is final and that any suit for judicial review pursuant to Revenue &
Taxation Code § 5141 shall be filed within six months from the date of the decision. If the
1
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O� �nance No. 3663
Hearing Officer fails or refuses to act on a refund claim within the fourteen (14) day period, the
claim shall be deemed to have been rejected on the fourteenth (14th) day.
(e) All notices under this section may be sent by certified mail, return receipt
requested.
(f) The City Administrator, in consultation with the City Attorney,shall appoint the
Hearing Officer.
SECTION 2. All remaining Sections of Ordinance No. 3653 remain in full force and
effect.
SECTION 3. This ordinance shall become effective 30 days after its adoption.
PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a
regular meeting thereof held on the 20th day of September , 2004.
Ma
APPROVED AS TO FORM:
C
City ClerkCity norney j t3/OV
INITIATED AND APPROVED:
Citk Administrator
2
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9/13/04
Ord. No. 3663
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss:
CITY OF HUNTINGTON BEACH )
I, JOAN L. FLYNN,the duly appointed, qualified City Clerk of the City of
Huntington Beach, and ex-officio Clerk of the City Council of said City, do hereby
certify that the whole number of members of the City Council of the City of Huntington
Beach is seven; that the foregoing ordinance was read to said City Council at a regular
meeting thereof held on the 7th day of September,2004, and was again read to said City
Council at a regular meeting thereof held on the 20th day of September, 2004, and was
passed and adopted by the affirmative vote of at least a majority of all the members of
said City Council.
AYES: Sullivan, Coerper,Hardy, Green,Boardman
NOES: None
ABSENT: Cook,Vacant Position Unfilled
ABSTAIN: None
I,Joan L.Flynn,CITY CLERK of the City of Huntington
Beach and ex-officio Clerk of the City Council,do hereby.
certify that a synopsis of this ordinance has been
published in the Huntington Beach Fountain Valley
Independent on September 30,2004.
In accordance with the City Charter of said City
Joan L Flynn City Clerk ity Clerk and ex-offi Clerk
Deputy City Clerk of the City Council of the City
of Huntington Beach, California
RCA ROUTING SHEET
INITIATING DEPARTMENT: Administrative Services
SUBJECT: Property Tax Refund Appeals Process
COUNCIL MEETING DATE: September 7, 2004
RCA ATTACHMENTS STATUS
Ordinance (w/exhibits & legislative draft if applicable) Attached
Resolution (w/exhibits & legislative draft if applicable) Not Applicable
Tract Map, Location Map and/or other Exhibits Not Applicable
Contract/Agreement (w/exhibits if applicable)
(Signed in full by the City Attorney) Not Applicable
Subleases, Third Party Agreements, etc.
(Approved as to form by City Attorney) Not Applicable
Certificates of Insurance (Approved by the City Attorney) Not Applicable
Financial Impact Statement (Unbudget, over $5,000) Not Applicable
Bonds (If applicable) Not Applicable
Staff Report (If applicable) Not Applicable
Commission, Board or Committee Report (If applicable) Not Applicable
Findings/Conditions for Approval and/or Denial Not Applicable
EXPLANATION FOR MISSING ATTACHMENTS
REVIEWED RETURNED FORWARDED
Administrative Staff
Assistant City Administrator Initial
City Administrator(Initial) ) ( )
City Clerk
EXPLANATION FOR RETURN OF ITEM:
Clerk's(Below Space For City Only)
RCA Author:
a
ORDINANCE NO,
AN ORDINANCE OF THE CITY OF HUNTINGTON BEACH
MODIFYING ORDINANCE NO. 3653 WHICH ESTABLISHED THE APPEAL
PROCEDURES FOR TAX REFUND CLAIMS FILED IN CONNECTION WITH THE CASE
ENTITLED HOWARD JAR VIS TAXPAYERS ASSOCIATION V. COUNTY OF ORANGE
AND REAL PARTY IN INTEREST CITY OF HUNTINGTON BEACH,
ORANGE COUNTY SUPERIOR COURT CASE NO. 818780
WHEREAS, on April 19, 2004, the City Council adopted Ordinance No. 3653 entitled
"An Ordinance of the City of Huntington Beach directing the City Administrator to approve all
valid tax refund claims filed in connection with the case entitled Howard Jarvis Taxpayers
Association v. County of Orange and Real Party in Interest City of Huntington Beach, Orange
County Superior Court Case No. 818780 and establishing procedures to determine their
validity;" and
WHEREAS, the City Council intends to extend the fourteen (14) day deadline for filing
an appeal from the date of a decision on the validity of an individual claim which was
established in Ordinance No. 3653; and
NOW, THEREFORE, the City Council of the City of Huntington Beach does hereby
ordain as :follow.:
SECTION 1. Section 9 of Ordinance No'3653 is amended to read as follows:
(a) Any person aggrieved by any decision of the City Administrator shall be required
to comply with the appeals procedure of this'section. Compliance with this section shall be a
prerequisite to a suit thereon. [See Revenue & Taxation Code § 5141.] Nothing herein shall
permit the filing of a claim or action on behalf of a class or group of taxpayers.
(b) If any person is aggrieved by any decision of the City Administrator, he or she
may appeal by filing a notice of appeal with the City Clerk within thirty-five (35) days of the
date of the decision.
(c) The matter shall be set for hearing no more than ninety (90) days from the receipt
of the appeal. The appellant shall be served with notice of the time and place of the hearing, as
well as any relevant materials, at least fourteen(14) calendar days prior to the hearing. The
hearing may be continued from time to time upon mutual consent. At the time of the hearing, the
claimant, the City Administrator, and any other interested person may present such relevant
evidence as he or she may have relating to the determination from which the appeal is taken.
(d) Based upon the submission of such evidence and the review of the City's files, the
Hearing Officet shall issue a written notice and order upholding, modifying or reversing the
determination from which the appeal is taken. The notice shall be given within fourteen (14)
days after the conclusion of the hearing and shall state the reasons for the decision. The notice
shall specify that the decision is final and that any suit for judicial review pursuant to Revenue &
Taxation Code § 5141 shall be filed within six months from the date of the decision. If the
1
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0 0
Hearing Officer fails or refuses to act on a refund claim within the fourteen (14) day period, the
claim shall be deemed to have been rejected on the fourteenth(14th)day.
(e) All notices under this section may be sent by regular mail, postage prepaid,.And
shall be deemed received on the third calendar day by following the date of mailing, as
established by a proof of mailing.
(f) The City Administrator, in consultation with the City Attorney, sl dll appoint the
Hearing Officer. i'
SECTION 2. All remaining Sections of Ordinance No. 3653 rem n in full force and
effect.
SECTION 3. This ordinance shall become effective 30 day after its adoption.
PASSED AND ADOPTED by the City Council of the C/of Huntington Beach at a
regular meeting thereof held on the day of , 2004.
Mayor
APPROVED AS TO FORM:
City Clerk City Attorney
INITIATED AND APPROVED:
City Administrator
r'
r
J
r
2
Q\ORMNANC\2004\Amending Appeals Process-Tax Refund Claims.doc
8/23/04
PROOF OF PUBLICATION
CITY OF
STATE OF CALIFORNIA) HUNTINGTON
LEGAL NOTCECH
) ss. ORDINANCE NO.3663
COUNTY O F ORANGE ) Adopted the City Council
on SEPTEMBER 20,2004
"AN ORDINANCE OF THE
CITY OF HUNTINGTON
BEACH MODIFYING OR-
1 am a Citizen of the United States and a WHICH E 3653
WHICH ESTAABB LISHED
THE APPEAL PROCE-
resident of the County aforesaid, I am DURES FOR TAX REFUND
IN
over the age of eighteen years, and not a NECITIONILED WITH CTOHE
party to or interested in the below entitled CASE ENTITLE D
HOWARD JARVIS TAX-
PAYERS ASSOCIATION V.
COUNTY OF ORANGE
matter. I am a principal clerk of the
AND REAL PARTY IN
HUNTINGTON BEACH INDEPENDENT INTEREST CITY OF
, HUNTINGTON BEACH,
ORANGE COUNTY SU-
a newspaper of general circulation, PERIOR COURT CASE
NO.818780"
printed and published in the City of SYNOPSIS:
004
Huntington Beach, County of Orange, AT ITS A, CI Y IUN-
MEETING, CITY COUN-
CIL ADOPTED ORDI-
State of California and that attached 3653 THAT,
, A AMMOONG OTHERI
Notice is a true and complete copy as ANNGS APPEASTABLISHED PROCESS
FOR THE PROPERTY
was printed and published in the TAX OVERRIDE RE
FUNDS. ORDINANCE
Huntington Beach issue of said 3663 WILL MAKE
CHANGES TO THE EX-
newspaper to wit the Issue CESS, R
s) of. APPEALS PO-
ESS EXTENDING THE
APPEALS FILING
DEADLINE FROM 14
DAYS FROM THE DATE
OF THE DECISION (THE
DATE ON THE REFUND
CHECK OR LETTER OF
DENIAL) TO 35 DAYS.
IN ADDITION, AN AP-
Sept . 30 , 2004 PELLANT SHALL BE
SERVED WITH NOTICE
OF TIME AND PLACE OF
A HEARING AT LEAST
30 CALENDAR DAYS
PRIOR TO THE HEAR-
ING.ALL NOTICES MAY
BE SENT BY CERTIFIED
MAIL, RETURN RECEIPT
REQUESTED.
declare, under penalty of perjury, that COPIES OF THIS ORDI-
NANCEthe foregoing is true and correct. INTH ARE AVAILABLE
N THE CITY CLERK'S,
OFFICE.
PASSED AND ADOPTED
by the City Council of
gton
Executed on September 30 2004 the City t regular
i Beach at 'a regular
meeting held September
at Costa Mesa California. by the following
f roll call by
AYES:Sullivan, Coerper,
Hardy,Green,Boardman
NOES:None
ABSENT: Cook, Vacant
Position Unfilled
This ordinance is
Signature effective 30 days after
adoption.
CITY OF HUNTINGTON
BEACH, 2000 MAIN
STREET, HUNTINGTON
BEACH,CA 92648
714-536-5227
JOAN L.FLYNN,
CITY CLERK
Published Huntington
Beach Independent
September 30,2004
095-035