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(A) The City Council authorizes the levy of a special tax at the rates and in accordance with the method of apportionment set forth in Attachment A to the resolution of formation and which, for reference purposes, is attached to Ordinance No. 2717 as Attachment A (the “rate and method”) and incorporated by reference as if set out in full herein.
(B) The finance and management services director of the city, or his/her designee (the “authorized officer”), shall be responsible for annually preparing, or causing the preparation of, the current roll of special tax levy obligations by assessor’s parcel number on non-exempt property within the Community Facilities District. The City Council or, to the maximum extent permitted by law, the Authorized Officer is authorized to determine the specific special tax to be levied on each parcel of land in the Community Facilities District, in the manner and as provided in the rate and method. In connection with the foregoing, the authorized officer shall take any and all steps necessary in order to deliver to the Ventura County tax collector, on or before the date specified in Cal. Gov’t Code, Section 53340, a certified list of all parcels subject to the special tax levy, including the amount of the tax to be levied on each parcel for the applicable tax year. The special taxes to be levied shall not exceed the maximum rates set forth in the Rate and Method, but the special tax may be levied at lower rates.
(C) Properties of entities of the state, federal or other local governments shall be exempt from the above-referenced special taxes only to the extent set forth in the rate and method, and otherwise shall be subject to tax consistent with the provisions of Cal. Gov’t Code, Section 53317.3 in effect as of the date of adoption of this section.
(D) All of the collections of the special taxes shall be used only as provided for in the Mello-Roos Community Facilities Act of 1982 and the resolution of formation. The special taxes shall be levied only so long as needed to accomplish the purposes described in the resolution of formation.
(E) The special taxes shall be collected in the same manner as ordinary ad valorem taxes are collected and shall be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes as such collection procedure may be modified by law or the City Council from time to time. Notwithstanding the foregoing, the authorized officer may collect, or cause to be collected, one or more installments of the special taxes by means of direct billing of the property owners within the Community Facilities District if, in the judgment of the authorized officer, such means of collection will reduce the burden of administering the Community Facilities District or is otherwise appropriate in the circumstances. In such event, the special taxes shall become delinquent if not paid when due as set forth in any such respective billing to the property owners.
(F) This section relating to the levy of the special tax shall take effect 30 days after its final passage in accordance with the provisions of Cal. Gov’t Code, Section 36937, and the specific authorization for adoption is found in Cal. Gov’t Code, Section 53340.
(Ord. No. 2717)