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Notwithstanding any provision of law to the contrary, any taxpayer may, no later than thirty days after the effective date of this section, seek declaratory relief in the superior court of Kern County alleging that the in-lieu taxes have been illegally or unconstitutionally assessed or collected or are to be so assessed or collected.

The relief granted pursuant to this section shall be limited to a declaration that the taxes assessed or collected or to be assessed or collected are unconstitutional or otherwise legally invalid.

This section shall not be interpreted to allow a taxpayer to postpone payment of in-lieu taxes pending the decision of the court. All assessment and collection provisions of Chapter 3.30 shall continue to apply to businesses affected by this section.

This section shall be applicable only in instances where the alleged illegal or unconstitutional assessment or collection occurs as the direct result of a change in administrative regulations or statutory or constitutional law that became effective not more than twelve months prior to the date the action is initiated by the taxpayer.

The procedure for obtaining a declaratory relief judgment under this section shall be the same as that used to obtain a writ of mandate. (Ord. 3700 § 1, 1996)