A taxpayer, who has been assessed under LAMC Section 21.16 for taxes and/or who has filed a claim for refund of overpaid tax which has been denied in whole or in part, may offer in writing to settle the assessment and/or refund. Such offer shall be addressed to the Settlement Bureau of the Office of the City Attorney and shall state the amount the taxpayer proposes to pay or receive from the City and the factual and legal grounds in support of the offer. Unlike the Assessment Review and Board of Review hearings, the Settlement Bureau is not part of the formal tax appeals process.
The Settlement Bureau may accept the offer, reject it or make a counteroffer subject to certain criteria. The tender or pendency of the offer shall not affect the timing or disposition of any administrative proceeding under LAMC Section 21.16. A written settlement agreement between the City and the taxpayer will terminate any pending administrative proceeding on a claim subject to the settlement. Settlement offers need to be submitted to the Settlement Bureau (see page 8). A pending offer or counteroffer shall be deemed rejected when litigation is brought by or against the City.