SEC. 10.43. PROCEDURE ON APPLICATION FOR REFUND OF FEES.

Any fees, or amounts imposed for licenses, or penalties, costs or deposits, or fees for buildings permits, hereafter paid to any department, board or commission of the City and County may be refunded as hereinafter set forth; provided, that such payment was made by reason of:

(a) Duplicate payment;

(b) Payment made in excess of the actual amount due;

(c) Payment erroneously collected by reason of a clerical error of the department, board or commission;

(d) In the case of permits issued by the Central Permit Bureau and provided in the Building Code and where no work has been performed under the permit by the permittee, and where the project has been abandoned due to causes beyond the permittee's control, or where such permit has been cancelled or denied by the department, board or commission having jurisdiction; and

(e) Penalty payment collected by Central Permit Bureau and reduced in amount by action of the Board of Appeals.

(Amended by Ord. 109-61, App. 5/18/61; Ord. 315-00, File No. 001910, App. 12/28/2000)

Claims for refund under Section 10.43 shall be presented and filed with the head of the department, board or commission originally receiving such money within six months after the last item of the account or claim accrued. Filing of a claim pursuant to this Article shall not alter the rights or obligations of the claimant or the City and County with respect to the filing of a claim pursuant to Article II of this Chapter or State law governing claims against public entities.

(Amended by Ord. 109-61, App. 5/18/61; Ord. 315-00, File No. 001910, App. 12/28/2000)

Claims for refund shall be itemized, giving names, addresses, dates and particulars relative to the payment or deposit of the money therefor and all other details necessary to a full consideration of the merit and legality of such claim, and shall state that the amount claimed is justly due and that it is presented and filed within the time prescribed with the head of the department, board or commission originally receiving the money.

Such claim shall be sworn to before an officer authorized to administer oaths, and shall be made by the person who paid the money, or his or her authorized agent, or by his of her guardian, or in case of his or her death, by his or her executor or administrator.

(Added by Ord. 109-61, App. 5/18/61)

Such verified claim shall be examined by the head of the department, board or commission originally collecting the fees, or amounts imposed for licenses, or penalties, costs or deposits. When such verified claim shall be found to be correct in all details the head of the department, board or commission shall execute such forms as prescribed by the Controller, attach thereto the verified claim for refund and transmit the same to the Controller.

(Added by Ord. 109-61, App. 5/18/61)

When any claim for refund which has been presented and filed is ascertained to be incomplete or incorrect in one or more details, the head of the department, board or commission must withhold his or her approval of same and shall cause written notice to be given the claimant of that fact, and shall allow the claimant 30 days from the date of the notice to have the claim completed or corrected and reverified. Should the claimant not do so within the time prescribed, the claim shall be disapproved. Subsequent to such disapproval, the head of the department, board or commission shall notify the claimant in writing of such fact and reason therefor.

(Added by Ord. 109-61, App. 5/18/61)

The Controller shall audit such approved claim for refund. If the Controller ascertains the same to be correct and proper in all particulars, he or she shall draw and approve a warrant therefor payable to the person who paid the money, or his or her guardian, or in case of his or her death, to his or her executor or administrator.

(Added by Ord. 109-61, App. 5/18/61)

When in the Controller's opinion, such claim is not legal, or if all proceedings required incidental to such payment have not been followed, the Controller shall withhold approval and shall return the claim to the department, board or commission concerned with a statement of his or her action thereon and reason therefor. The head of the department, board or commission, upon receipt of the same, must notify the claimant in writing of the fact of the Controller's action and the reason therefor.

(Added by Ord. 109-61, App. 5/18/61)

This Article shall not apply to claim for refund of money paid or deposited by reason of property taxes, real estate taxes, improvement taxes, personal property taxes, hotel taxes, parking taxes, business taxes, special taxes, special assessment district levies, or any other tax imposed or collected by the City and County.

(Added by Ord. 109-61, App. 5/18/61; Ord. 315-00, File No. 001910, App. 12/28/2000)

Sec. 10.43-1.7.

(Added by Ord. 109-61, App. 5/18/61; repealed by Ord. 315-00, File No. 001910, App. 12/28/2000)

Sec. 10.43-5.

(Added by Ord. 619-59, App. 12/1/59; amended by Ord. 278-96, App. 7/3/96; amended and renumbered as Sec. 4.23 by Ord. 315-00, File No. 001910, App. 12/28/2000)