In connection with the issuance of bonds pursuant to this Article, the Board may determine and may declare in the resolution authorizing the issuance of the bonds that it will obligate itself to advance available surplus funds in the amount of any delinquent special taxes as an advance recoverable upon payment of delinquent special taxes. For purposes of this section, "available surplus funds" shall mean any surplus moneys held by the City at the end of each fiscal year in excess of the amounts required to pay lawful municipal obligations of the City for that fiscal year, all as determined by the Board of Supervisors in its sole discretion, whose determination shall be final and binding.