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Any person seeking correction, adjustment, refund or reimbursement for any payment of any utility bill, fee, tax, assessment or other consideration for a service provided by the City, shall, prior to any judicial action, present to the City Manager, or his designee, a written protest stating the basis upon which such correction, adjustment or refund is requested. The City Manager, or his designee, shall make a written determination on the protest within 60 days of the date of its filing with the City Clerk. All bills, fees, assessments or taxes must be remitted prior to the filing of an appeal. [Ord. 3690 § 1, 2004; Code 1970 § 1.17.030.]