After a Community Taxing District has been created and authorized to levy specified special taxes pursuant to Articles 2, 3 or 4 of this Chapter, the Council may, by ordinance, levy the special taxes at the rate and apportion them in the manner specified in the ordinance of formation or consideration, as applicable, adopted pursuant to Articles 2, 3 or 4 of this Chapter. The ordinance, after adoption, shall remain in effect until repealed by a later ordinance. The Council may, by resolution, clarify any aspect of the levy of the special tax as provided by the ordinance.
Properties or entities of the state, federal, or other local governments shall, except as otherwise provided in Sections 6.709 or 6.710, be exempt from the special tax. No other properties or entities are exempt from the special tax unless the properties or entities are expressly exempted in the ordinance of formation to establish a District adopted pursuant to Section 6.723 or in a resolution of consideration to levy a new special tax or special taxes or to alter the rate or method of apportionment of an existing special tax as provided in Section 6.735.
The proceeds of any special tax may only be used to pay, in whole or part, the cost of providing facilities, services and incidental expenses of the City or the District pursuant to this Chapter. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and the same procedures, sale, and lien priority in case of delinquency as is provided for ad valorem taxes, unless another procedure has been authorized in the ordinance of formation establishing the District and adopted by the Council. The tax collector may collect the special tax at intervals as specified in the ordinance of formation, including intervals different from the intervals at which the ordinary ad valorem property taxes are collected. The tax collector may deduct the reasonable administrative costs incurred in collecting the special tax. All special taxes levied by a Community Taxing District shall be secured by the lien imposed pursuant to California Streets and Highways Code Section 3115.5. This lien shall be a continuing lien and shall secure each levy of special taxes. The lien of the special tax shall continue in force and effect until the special tax obligation is prepaid, permanently satisfied, and canceled, or until the special tax ceases to be levied by the Council in the manner provided in Section 6.732.
SECTION HISTORY
Added by Ord. No. 177,051, Eff. 11-20-05.