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<br />6.3A <br />Page 2 <br /> <br />ORDINANCE NO. <br /> <br />ORDINANCE ADDING ARTICLE IX TO CHAPTER 32 OF THE <br />REDWOOD CITY MUNICIPAL CODE TO CLARIFY THE <br />REQUIREMENT THAT A TAX FIRST MUST BE PAID BEFORE FlUNG <br />FOR A REFUND OR JUDICIAL RELIEF <br /> <br />WHEREAS, California Constitution Article XIII, Section 32 requires that a <br />taxpayer must first pay a tax before seeking a refund or judicial relief; and <br /> <br />WHEREAS, the courts have consistently held that this "pay first, litigate later" <br />rule was applicable to both the State and local entities; and <br /> <br />WHEREAS, in a recent California Court of Appeal case it was held that Article <br />XIII, Section 32 applies to the State but not to local entities; and <br /> <br />WHEREAS, adoption of a clear "pay first, litigate later" rule in the City's best <br />interests; <br /> <br />NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF REDWOOD CITY <br />ORDAIN AS FOLLOWS: <br /> <br />SECTION 1. Article IX is added to Chapter 32 to read as follows: <br /> <br />ARTICLE IX. TAXES PAID PRIOR TO SEEKING REFUND OR JUDICIAL RELIEF <br /> <br />Section 32.1 PAYMENT OF TAXES PRIOR TO REFUND OR JUDICIAL RELIEF. <br /> <br />No legal or equitable process shall be issued in any proceeding in any court <br />against the City or any officer to prevent or enjoin the collection of any tax. After <br />payment of a tax claimed to be illegal, not due and/or owing, and/or incorrectly <br />calculated, an action may be maintained to recover the tax paid, provided that prior to <br />any judicial action all administrative remedies shall be exhausted. <br /> <br />SECTION 2. This ordinance shall be effective thirty (30) days from the date of its <br />adoption. <br /> <br />* <br /> <br />ATTY/ORD/ORD.329 <br />021610 <br />