In proceedings under this Article to establish a district, and notwithstanding any provision of the Act, the resolution of intention to establish the district may include the following in the case of any special tax levied against any taxable parcel used for private residential purposes to pay for facilities, (1) the maximum special tax that may be levied against such parcel, which shall be specified as a dollar amount that shall be calculated and established not later than the date on which the applicable parcel is first subject to the tax because of its use for private residential purposes, and which amount shall not be increased over time except for increases not to exceed 2 percent per year, (2) a tax year after which no further special tax subject to this sentence shall be levied against or collected from the applicable taxable residential parcel, except that a special tax that was lawfully levied in or before the final tax year and that remains delinquent may be collected in subsequent years, and (3) a statement that under no circumstances will the special tax levied in any fiscal year against any taxable residential parcel subject to this sentence be increased by more than 10 percent of the maximum special tax applicable to the taxable residential parcel because of delinquency or default by the owner of any other parcel within the district. For purposes of this Section, a parcel shall be considered “used for private residential purposes” not later than the date on which an occupancy permit for private residential use is issued.
Notwithstanding the above, the district may establish limitations on the increase in the levy of special taxes on non-residential property because of a delinquency or default by the owner of any other parcel within the district provided such limitations are established in the resolution of intention and approved by the qualified electors of the district at the time of formation of the district.
Nothing in this Section is intended to or shall prohibit the legislative body from (i)1
establishing different tax rates for different categories of residential property and non-residential property, (2) changing the dollar amount of the special tax for a taxable residential parcel or taxable non-residential parcel if the size of the residence is increased or if the size or use of the parcel is changed, or (3) using special tax revenues deposited into a reserve fund that is intended to pay for authorized facilities to pay debt service on bonds following delinquencies by property owners in the district.
(Added by Ord. 210-19, File No. 190657, App. 9/20/2019, Eff. 10/21/2019)
CODIFICATION NOTE