(A) The special tax imposed by this chapter shall be due from every person who owns real property within the town on which is located a residential unit(s) and/or a nonresidential use(s) and as reflected upon the tax rolls of the Marin County Assessor at the same time ad valorem tax is due. This special tax shall be collected by the Marin County Tax Collector at the same time, in the same manner, and subject to the same terms and conditions, including penalties and interest, as the ad valorem tax. The full amount due under this chapter shall constitute a debt to the town. An action for the collection of any tax due hereunder may be commenced in the name of the town, or its assignee, in any court having jurisdiction of the cause.
(B) The Town Treasurer shall prepare and file with the Town Council a report by August 1 of each year stating: (1) the amounts collected and spent by the town in the previous fiscal year; (2) the status of services authorized to be funded by the proceeds of this tax; and (3) the funds carried over from previous years and to be carried over to future years. Such report shall be available for inspection without charge to any property owner in the town.
(Ord. 874, passed 11-8-2022)