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RESOLUTION NO. 2022-20
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TORRANCE, CALIFORNIA, ADOPTING PROCEDURES
FOR APPEALS OF FINANCE DIRECTOR DECISIONS
UNDER CHAPTER 25 OF DIVSION 2 OF THE TORRANCE
MUNICIPAL CODE
WHEREAS, a taxpayer may request a refund from the Finance Director of any utility users' tax which has been overpaid, overpaid, paid more than once, or has been erroneously or illegally within one year of such overpayment as provided by Chapter 25 of Division 2 of the Torrance Municipal Code; and
WHEREAS, an appeal may be taken from the decision of the Finance Director under the provisions of Article 5 of Chapter 1 of Division 1 of the Torrance Municipal Code; and WHEREAS, the City Council has inherent authority to adopt procedures governing appeals to the City Council of the Finance Director's decisions regarding refund claims and other appeals authorized by the Chapter 25 of Division 2 of the Torrance Municipal Code, which imposes the City's utility users' taxes.
NOW, THEREFORE, BE IT RESOLVED as follows:
1. The City Council hereby adopts the procedures attached to this resolution as Exhibit A for appeals of Finance Director Decisions under Chapter 25 of Division 2 of the Torrance Municipal Code .
2. This resolution shall be effective upon its adoption.
APPROVED AS TO FORM:
PATRICK Q. SULLIVAN, City Attorney ATTEST: -
~~ Re~City1Clerk
TORRANCE CITY COUNCIL RESOLUTION NO. 2022-20
STATE OF CALIFORNIA
COUNTY OF LOS ANGELES
CITY OF TORRANCE
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I, Rebecca Poirier, City Clerk of the City of Torrance, California, do hereby certify that the foregoing resolution was duly introduced, approved, and adopted by the City Council of the City of Torrance at a regular meeting of said Council held on the 15th day of February, 2022 by the following roll call vote:
AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSTAIN: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
Chen, Kalani, Griffiths, Mattucci, Walser, and Mayor
Furey.
None.
None.
Ashcraft. ~
Rebecca Poirier, M~
City Clerk of the City of Torrance
Exhibit A to Resolution No. 2022-20
CITY OF TORRANCE
PROCEDURES FOR APPEALS OF
FINANCE DIRECTOR DECISIONS UNDER CHAPTER 25 OF DIVISION 2 OF
THE TORRANCE MUNICIPAL CODE
Pursuant to Torrance Municipal Code, Division 1, Chapter 1, Article 5, the City Council adopts the following procedures governing appeals to the City Council of the Finance Director's decisions regarding refund claims and other appeals authorized by that Code of decisions under Article 1 of Chapter 25 of Division 2 of that Code, which imposes the City's utility users' taxes.
1 . DECISIONMAKER. The City Council may delegate the conduct of any appeal to a hearing officer. Any hearing officer shall be a neutral party uninvolved in making the decision from which appeal is taken. The City Council may hear an appeal directly, in its discretion. The City Council or the hearing officer, as the case may be, is referenced as "the reviewing body" in these Procedures.
2. HEARING PROCEDURES .
a. BRIEFING. The reviewing body shall establish deadlines by which :
i. The appellant must submit all arguments and evidence relevant to the appeal.
ii. City staff may submit counter-arguments and evidence. iii. appellant may submit reply papers. If the reviewing body orders an oral hearing on the appeal, any reply papers shall be submitted no later than five business days before the hearing.
The reviewing body may establish reasonable page limits for briefs. b. REPRESENTATION. An appellant may represent him-, her-or itself or may retain counsel or a non-attorney representative to argue an appeal. c. ORAL HEARING. These rules confer no right to an oral hearing and the reviewing body retains discretion to decide the appeal on the papers but the City or an appellant may make written request to the reviewing body for an oral hearing. If the reviewing body orders an oral hearing, the following procedures apply:
1 Exhibit A to Resolution No. 2022-20
i. NOTICE OF ORAL APPEAL HEARING. The City Clerk shall serve a notice of oral appeal hearing either personally or by U.S. Mail, first class postage prepaid, to the appellant at the address provided on in the notice of appeal. The hearing shall occur no sooner than 10 days after service of the notice.
ii. TIME AND PLACE OF HEARING. The reviewing body shall conduct any oral appeal hearing at the place and time stated in the notice of hearing. The hearing may be held by teleconference or other electronic means in the reviewing body's discretion. A hearing may be continued from time to time in the reviewing body's discretion. iii. EVIDENCE. The reviewing body may summon witnesses and will consider written or oral testimony or other evidence regarding the issues the parties identify. Evidence to support a decision must be credible and relevant in the estimation of the reviewing body, but formal rules of evidence do not apply. The reviewing body retains the discretion to exclude evidence it finds to be unduly repetitious or irrelevant.
iv. PRESIDING OFFICER. The Mayor or the hearing officer, as the case may be, shall conduct the hearing, govern the presentation of evidence, and address any procedural issues presented during the course of the hearing. The Mayor or hearing officer, as the case may be, may issue orders, including protective orders, as necessary to consider the appeal.
d. BURDEN OF PROOF; STANDARD OF REVIEW. An appellant bears the burden to produce evidence of reversible error and the burden to persuade the reviewing body of such error by a preponderance of the evidence. The reviewing body shall affirm the decision appealed from unless appellant persuades it that:
i. The procedure by which the decision was made violates due process or other applicable law;
ii. The substance of the decision violates the Torrance Municipal Code or other applicable law; or
2 Exhibit A to Resolution No. 2022-20
iii. The record on which the decision was made does not include substantial evidence to support factual findings the law requires for the decision of the Finance Director.
3. CITY COUNCIL CONSIDERATION OF HEARING OFFICER'S RECOMMENDATION. If the City Council appoints a hearing officer, it shall consider his or her written recommended decision as follows:
a. HEARING OFFICER'S DECISION; TIME FOR SAME. After considering all arguments and evidence submitted, including testimony submitted at any oral appeal hearing, the hearing officer shall provide the City Council a recommended written decision to affirm (in all or part), modify, or reverse the decision appealed. The hearing officer shall render the written decision no later than 30 days after the hearing is completed unless the appellant and City staff agree otherwise or the hearing officer determines in writing that 60 days are necessary due to the volume or complexity of the issues or evidence.
b. ORAL HEARING ON HEARING OFFICER'S RECOMMENDATION. The City Council may, in its discretion, order an oral hearing on the hearing officer's recommendation or may make a final decision based on the administrative record before the hearing officer and the hearing officer's written recommendation without further input from the appellant and City staff. Any oral hearing the City Council orders on the hearing officer's recommended decision shall be conducted pursuant to section 2 of these Procedures.
C. COUNCIL ACTION ON HEARING OFFICER'S RECOMMENDATION. The City Council may adopt (in all or part) or modify the hearing officer's recommendation or remand it to the hearing officer for further consideration in its reasoned discretion under the standards stated in section 2.d. of these Procedures. d. NOTICE. Whether or not the City Council allows an oral hearing on the hearing officer's recommended decision, it should give notice (in the manner required by section 2.c.1. of these Procedures) of its consideration of that recommended decision, enclosing a copy, to every party who participated in the appeal before the hearing officer.
3 Exhibit A to Resolution No. 2022-20
4. COUNCIL ACTION WITHOUT HEARING OFFICER. If the City Council does not appoint a hearing officer, it shall adopt a written decision after conducting the appeal under section 2 of these Procedures. The City Council may direct the successful party to prepare a form of decision for its review .
. 5. FINALITY. The City Council's adoption of a written decision on an appeal, whether or not provided by a hearing officer, shall be immediately final and conclusive as to the City and subject to judicial review as provided below.
6. NOTICE OF DECISION. The City Clerk shall mail notice of the City Council decision to the appellant within five business days of the decision.
7. JUDICIAL REVIEW. Judicial review of the City Council's decision on an appeal shall be subject to California Code of Civil Procedure section 1094.5, .if timely filed as required by California Code of Civil Procedure section 1094.6.
8. EXHAUSTION OF ADMINISTRATIVE REMEDIES. Failure to raise an issue in the opening papers on the appeal shall constitute a failure to exhaust administrative remedies as to that issue and a waiver of the right to raise that issue upon judicial review of the City Council's decision.
Notice of these Procedures was given by publication in the Daily Breeze and posting to the City's website. Accordingly, the City Council hereby adopts these Procedures. These Procedures shall remain in effect until amended or repealed by further action of the City Council.
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