A tax imposed pursuant to this Chapter is a special tax and not a special assessment, and there is no requirement that the tax be apportioned on the basis of benefit to any property. However, a special tax levied pursuant to this Chapter may be on or based on benefit received by parcels of real property, the cost of providing facilities and/or services available to each parcel, or any other reasonable basis as determined by the Council. A special tax apportioned on any of these bases shall not be construed to be on or based upon the ownership of real property.
SECTION HISTORY
Added by Ord. No. 177,051, Eff. 11-20-05.