§ 3B-1. Claims required.

(a)

General provisions.

(1)

All claims against the town for money or damages not otherwise governed by the Government Claims Act, California Government Code sections 900 et seq., or another state law (hereinafter in this chapter, "claims") shall be presented in accordance with this section.

(2)

All claims shall be made in writing, under penalty of perjury and verified by the claimant or by his or her guardian, conservator, executor or administrator. No claim may be filed on behalf of a class of persons unless verified by every member of that class as required by this section. In addition, all claims shall contain the information required by California Government Code section 910.

(3)

All claims shall be presented to the town clerk and shall be submitted in accordance with this section and the Government Claims Act. For purposes of determining whether a claim is timely presented, a claim is presented to the town clerk when it is received in the office of the town clerk.

(4)

A claim shall be submitted on the claim form furnished by the town. A claim may be returned if it was not presented using the proper form.

(5)

Where there is a conflict between the provisions of the Government Claims Act and this chapter, the provisions of this chapter shall apply.

(b)

Tax refund claims. In addition to the presentation requirements set forth in subsection (a), tax refund claims shall be subject to the presentation requirements set forth in this subsection and to any other legal requirements or conditions stated in applicable tax refund provisions in the Municipal Code. Every tax refund claim shall state the following:

(1)

The specific amount claimed to have been overpaid or paid more than once, or erroneously or illegally collected or received by the town;

(2)

The tax period at issue; and

(3)

The grounds upon which the claim is founded, with specificity sufficient to enable town officials to understand and evaluate the claim. A tax refund claim shall be signed by the taxpayer or, if applicable, the person obligated to remit the tax, or such person's guardian or conservator. No agent, including the taxpayer's attorney, may sign a tax refund claim. Class claims for tax refunds shall not be permitted.

(Ord. No. 529 N.S., § 1, 7-6-11)