Chapter 3.14
EAST FRANKLIN COMMUNITY FACILITIES DISTRICT NO. 2002-1 SPECIAL TAX
Sections:
3.14.030 Collection of special tax.
3.14.010 Findings.
The City Council has established the East Franklin Community Facilities District No. 2002-1 (the “District”) pursuant to Resolution No. 2002-81 (the “Resolution of Formation”), duly adopted on May 15, 2002, for the purpose of providing for the financing of certain public facilities in and for the City.
At an election held in the District on May 15, 2002, the qualified electors of the District authorized the levy of the special tax described in the Resolution of Formation.
The foregoing recitals are true and correct. [Ord. 7-2009 §3, eff. 5-1-2009; Ord. 16-2002 §1, eff. 7-5-2002]
3.14.020 Levy of special tax.
Pursuant to Section 53340 of the California Government Code, the special tax is hereby levied at the maximum rates and apportioned in the manner specified in the Resolution of Formation. [Ord. 7-2009 §3, eff. 5-1-2009; Ord. 16-2002 §1, eff. 7-5-2002]
3.14.030 Collection of special tax.
Pursuant to Section 53340 of the California Government Code and the Resolution of Formation, 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 procedure, sale, and lien priority in case of delinquency as is provided for ad valorem taxes; provided, however, that the City may directly bill the special tax, may collect special taxes at a different time or in a different manner if necessary to meet the financial obligations of the District or as otherwise determined appropriate by the City. [Ord. 7-2009 §3, eff. 5-1-2009; Ord. 16-2002 §1, eff. 7-5-2002]
3.14.040 Claims for refund.
Claims for refund of the tax shall comply with the following and any additional procedures as established by the City Council:
A. All claims shall be filed, in writing, with the Finance Director during the fiscal year in which the error is believed to have occurred. The claimant shall file the claim within this time period and the claim shall be finally acted upon by the City Council as a prerequisite to bringing suit thereon.
B. Pursuant to Section 935(b) of the Government Code, the claim shall be subject to the provisions of Sections 945.6 and 946 of the Government Code.
C. The City Council shall act on a timely claim within the time period required by Section 912.4 of the Government Code.
D. The procedure described in this chapter, and any additional procedures established by the City Council, shall be the exclusive claims procedure for claimants seeking a refund of the tax. The decision of the City Council shall be final. [Ord. 7-2009 §3, eff. 5-1-2009; Ord. 16-2002 §1, eff. 7-5-2002]