In accordance with the authority granted to the city pursuant to Cal. Gov’t Code § 53340 and pursuant to the findings stated herein, the City Council of the city, by passage of this section, hereby:
(A) Authorizes and levies special taxes within the CFD pursuant to the Act, at the rate and in accordance with the formula (the "Rate and Method") set forth in the Resolution of Formation, which is by this reference incorporated herein. The special taxes are hereby levied starting in Fiscal Year 2022-23 and continuing until a notice of cessation is recorded.
(B) The Public Works Director/City Engineer is hereby authorized and directed each fiscal year to determine the specific special tax rate and amount to be levied for each parcel of real property within the CFD, in the manner and as provided in the Resolution of Formation and the Rate and Method of Apportionment.
(C) Except as may otherwise be provided by law or by the Rate and Method, properties or entities of the state, federal or local governments shall be exempt from any levy of the special taxes. In no event shall the special taxes be levied on any parcel within the CFD in excess of the maximum tax specified in the Resolution of Formation and the Rate and Method of Apportionment.
(D) All of the collections of the special tax shall be used as provided for in the Act and in the Resolution of Formation including, but not limited to, the payment of the costs of the services, the payment of the costs of the city in administering the CFD, and the costs of collecting and administering the special tax; and
(E) The special taxes shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes; provided, however, that the Director of Finance is hereby authorized to collect the special taxes by other appropriate methods of collection, including direct billing to the affected property owners at such intervals deemed appropriate.
(Ord. 2137-C-S, passed 3-13-18; Am. Ord. 2209-C-S, passed 4-26-22)