§ 4.108.040. Levy of special taxes.

A.

By the passage of this chapter, the board of supervisors hereby authorizes and levies special taxes within the district pursuant to Sections 53328 and 53340 of the Government Code, at the rate and in accordance with the method of apportionment (the "rate and method") set forth in the resolution of formation and attached as Exhibit A hereto and made a part hereof. The special taxes are hereby levied commencing in the fiscal year 2018-2019 and in each fiscal year thereafter for the period necessary to satisfy the special tax requirement (as defined in the rate and method) and until action is taken by the board of supervisors, acting as the legislative body of the district, to dissolve the district.

B.

The board of supervisors, acting as the legislative body of the district, is hereby authorized and directed each fiscal year to determine, or cause to be determined, the specific special tax rate and amount to be levied for the next ensuing fiscal year for each parcel of real property within the district, in the manner and as provided in the rate and method.

C.

All of the collections of the special tax shall be used as provided for in the act, the rate and method and the resolution of formation, including, but not limited to, to fund, pay for, and finance authorized lighting and maintenance services for streets, roads, parks, parkways and open space and to pay expenses incidental thereto, so long as the special taxes are needed to fund such services; to replenish the reserve fund for the district; to pay the costs of administering the district, and to pay the costs of collecting and administering the special tax.

D.

The special taxes shall be collected from time to time as necessary to meet the financial obligations of the district on the secured real property tax roll in the same manner as ordinary ad valorem taxes are collected, or may be collected in such other manner as set forth in the rate and method. The special taxes shall have the same lien priority, and shall be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes. The board of supervisors, acting as the legislative body of the district, is hereby authorized and directed to take all actions necessary in order to effect the proper billing and collection of the special tax, so that the special tax shall be levied and collected in sufficient amounts and at the times necessary to satisfy the financial obligations of the district in each fiscal year.

E.

Notwithstanding the foregoing, the board of supervisors, acting as the legislative body of the district, may collect, or cause to be collected, one or more installments of the special taxes by means of direct billing by the district of the property owners within the district if, in the judgment of the legislative body, such means of collection will reduce the burden of administering the 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.

(Ord. No. 945, § 4, 1-15-2019)