§ 4.107.570. Ordinance—Tax rate and apportionment—Exemption of governmental properties and entities from special tax—Use of tax proceeds—Tax collection, penalties, etc.

A.

After a community facilities district has been created and authorized to levy specified special taxes pursuant to the foregoing sections of this law the board may, by ordinance, levy the special taxes at the rate and apportion them in the manner specified in the resolution of formation or consideration, as applicable, adopted pursuant to the foregoing sections of this law. Any such ordinance, after adoption, shall remain in effect until repealed by a later ordinance. The board may, by resolution, clarify any aspect of the levy of the special tax as provided by ordinance. Not later than August 10 (or such later date as may be allowed by the county) the official designated under Section 4.107.580 will cause to be prepared a list of all parcels subject to the special tax and the amounts of special tax to be levied for the applicable tax year. If the special tax is to be collected in the same manner as ordinary ad valorem taxes, such official shall deliver the list to the county auditor not later than August 10, or such later date as may be allowed by the county.

B.

Properties or entities of the state, federal, or other local governments shall, except as otherwise provided in Section 4.107.170, 4.107.180 or 4.107.190, 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 resolution of formation to establish a district adopted pursuant to Section 4.107.300 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 4.107.430.

C.

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 pursuant to this law. 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 resolution of formation establishing the district and adopted by the board. The tax collector may collect the special tax at intervals as specified in the resolution 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.

D.

All special taxes levied by a community facilities district shall be secured by the lien imposed pursuant to Section 3115.5 of the Streets and Highways Code of California. 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 board in the manner provided in Section 4.107.400. If any portion of a parcel is encumbered by a lien pursuant to this law, the entirety of the parcel shall be encumbered by that lien.

(Ord. 6471 § 2 (part), 1992)