Laserfiche WebLink
2 <br />3 <br />4 <br />5 <br />6 <br />7 <br />8, <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 <br />28 <br />consequence of delinquency or default in the payment of the Special Tax by the owner of any <br />other Assessor's Parcel. <br />E. PREPAYMENT OF SPECIAL TAX <br />The Special Tax shall be levied in perpetuity for the purpose of financing ongoing authorized <br />services and therefore may not be prepaid. <br />F. EXEMPTIONS <br />The City Council shall classify as Exempt Property: (i) Public Property, (ii) Property Owner <br />Association Property, (iii) Assessor's Parcels with public or utility easements making impractical <br />their utilization for other than the purposes set forth in the easement, including but not limited to <br />property designated for open space, trails, pathways, parks or park and recreation related <br />facilities, (iv) property reasonably designated by the City or CFD Administrator as Exempt <br />Property due to deed restrictions, conservation easement, or similar factors. <br />G. APPEALS <br />Any property owner claiming that the amounts or application of the Special Tax is not correct <br />may file a written notice of appeal with the CFD Administrator not later than twelve months after <br />having paid the first installment of the Special Tax. The ,CFD Administrator shall promptly <br />review the appeal, and if necessary, meet with the property owner, consider written and oral <br />evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the <br />CFD Administrator requires that the Special Tax for an Assessor's Parcel be modified or changed <br />in favor of the property owner, a cash refund shall not be made but an adjustment shall be made <br />to the Special Tax on that Assessor's Parcel in the subsequent Fiscal Year(s) to compensate for <br />the overpayment of the Special Tax. <br />H. MANNER OF COLLECTION <br />The Special Tax shall be collected in the same manner and at the same time as ordinary ad <br />valorem property taxes, provided, however, that the Special Tax may be billed and collected at a <br />different time or in a different manner if necessary to meet the financial, obligations of CFD 2021- <br />2. <br />I. DURATION OF TAX <br />The Special Tax shall be levied in perpetuity to fund the Special Tax Requirement unless such tax <br />is no longer required as determined by the City Council. <br />RVPUB\MXM\666167.1 - 10 - <br />