3.35.045 EXHAUSTION OF ADMINISTRATIVE REMEDIES.

Before seeking judicial relief with respect to a dispute regarding a tax, fee, or other charge imposed by the City, an aggrieved taxpayer, fee payer, or any other person must:

(i) exhaust any administrative remedies specified by any other provision of this code or other applicable law, and

(ii) pay the full amount owed, including applicable penalties and interest.