Special taxes shall be levied and apportioned pursuant to the rate and method specified in the ordinance of formation. The director of budget and fiscal services shall be delegated the authority to:
(1) Determine the annual amount due from each landowner subject to the special tax; and
(2) Make an adjustment to the annual amount due when required by the special tax base or formula in the applicable ordinance of formation.
Special taxes shall only be used to pay for the costs of special improvements, debt service on bonds issued to pay the costs, and incidental expenses permitted under this chapter. Special taxes shall be levied only as long as needed to pay the costs, debt service, and incidental expenses.
(1990 Code, Ch. 34, Art. 3, § 34-3.2) (Added by Ord. 96-18; Am. Ord. 00-22)