Chapter 3.19
COMMUNITY FACILITIES DISTRICT NO. 2006-1 SPECIAL TAX

Sections:

3.19.010    Levy of special tax.

3.19.020    Collection of special tax.

3.19.030    Claims for refund.

3.19.010 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 on all parcels as set forth below:

A. Ord. 15-2006 establishes tax;

B. Ord. 27-2006 adds Annexation 1 to District No. 2006-1 and levies tax;

C. Ord. 31-2006 adds Annexation 2 to District No. 2006-1 and levies tax;

D. Ord. 38-2006 adds Annexation 3 to District No. 2006-1 and levies tax;

E. Ord. 47-2006 adds Annexation 4 to District No. 2006-1 and levies tax;

F. Ord. 16-2007 adds Annexation 5 to District No. 2006-1 and levies tax;

G. Ord. 20-2007 adds Annexation 6 to District No. 2006-1 and levies tax;

H. Ord. 32-2007 adds Annexation 7 to District No. 2006-1 and levies tax;

I. Ord. 8-2008 adds Annexation 8 to District No. 2006-1 and levies tax;

J. Ord. 29-2008 adds Annexation 9 to District No. 2006-1 and levies tax;

K. Ord. 46-2008 adds Annexation 10 to District No. 2006-1 and levies tax;

L. Ord. 54-2008 adds Annexation 11 to District No. 2006-1 and levies tax;

M. Ord. 9-2009 adds Annexation 12 to District No. 2006-1 and levies the tax;

N. Ord. 18-2009 adds Annexation 13 to District No. 2006-1 and levies the tax;

O. Ord. 22-2009 adds Annexation 14 to District No. 2006-1 and levies the tax;

P. Ord. 5-2010 adds Annexation 15 to District No. 2006-1 and levies the tax;

Q. Ord. 22-2010 adds Annexation 16 to District No. 2006-1 and levies the tax;

R. Ord. 1-2011 adds Annexation 17 to District No. 2006-1 and levies the tax;

S. Ord. 13-2011 adds Annexation 18 to District No. 2006-1 and levies the tax;

T. Ord. 16-2011 adds Annexation 19 to District No. 2006-1 and levies the tax;

U. Ord. 25-2011 adds Annexation 20 to District No. 2006-1 and levies the tax;

V. Ord. 35-2011 adds Annexation 21 to District No. 2006-1 and levies the tax;

W. Ord. 9-2012 adds Annexation 22 to District No. 2006-1 and levies the tax;

X. Ord. 23-2012 adds Annexation 23 to District No. 2006-1 and levies the tax;

Y. Ord. 9-2013 adds Annexation 24 to District No. 2006-1 and levies the tax;

Z. Ord. 22-2013 adds Annexation 25 to District No. 2006-1 and levies the tax;

AA. Ord. 26-2013 adds Annexation 26 to District No. 2006-1 and levies the tax;

BB. Ord. 5-2014 adds Annexation 27 to District No. 2006-1 and levies the tax;

CC. Ord. 7-2014 adds Annexation 28 to District No. 2006-1 and levies the tax;

DD. Ord. 18-2014 adds Annexation 29 to District No. 2006-1 and levies the tax;

EE. Ord. 33-2014 adds Annexation 30 to District No. 2006-1 and levies the tax;

FF. Ord. 36-2014 adds Annexation 31 to District No. 2006-1 and levies the tax;

GG. Ord. 37-2014 adds Annexation 32 to District No. 2006-1 and levies the tax;

HH. Ord. 9-2015 adds Annexation 34 to District No. 2006-1 and levies the tax;

II. Ord. 13-2015 adds Annexation 35 to District No. 2006-1 and levies the tax;

JJ. Ord. 20-2015 adds Annexation 36 to District No. 2006-1 and levies the tax;

KK. Ord. 8-2016 adds Annexation 37 to District No. 2006-1 and levies the tax;

LL. Ord. 11-2016 adds Annexation 38 to District No. 2006-1 and levies the tax;

MM. Ord. 29-2016 adds Annexation 39 to District No. 2006-1 and levies the tax;

NN. Ord 6-2017 adds Annexation 40 to District No. 2006-1 and levies the tax;

OO. Ord. 9-2017 adds Annexation 41 to District No. 2006-1 and levies the tax;

PP. Ord. 24-2017 adds Annexation 42 to District No. 2006-1 and levies the tax;

QQ. Ord. 26-2017 adds Annexation 43 to District No. 2006-1 and levies the tax;

RR. Ord. 27-2017 adds Annexation 44 to District No. 2006-1 and levies the tax;

SS. Ord. 28-2017 adds Annexation 45 to District No. 2006-1 and levies the tax;

TT. Ord. 30-2017 adds Annexation 46 to District No. 2006-1 and levies the tax;

UU. Ord. 2-2018 adds Annexation 47 to District No. 2006-1 and levies the tax;

VV. Ord. 6-2018 adds Annexation 48 to District No. 2006-1 and levies the tax;

WW. Ord. 10-2018 adds Annexation 49 to District No. 2006-1 and levies the tax;

XX. Ord. 13-2018 adds Annexation 50 to District No. 2006-1 and levies the tax;

YY. Ord. 15-2018 adds Annexation 51 to the District No. 2006-1 and levies the tax;

ZZ. Ord. 24-2018 adds Annexation 52 to the District No. 2006-1 and levies the tax.

AAA. Ord. 20-2019 adds Annexation 53 to the District No. 2006-1 and levies the tax. [Ord. 20-2019 §§2, 5, eff. 10-11-2019; Ord. 24-2018 §§2, 5, eff. 1-11-2019; Ord. 15-2018 §§2, 5, eff. 9-21-2018; Ord. 13-2018 §§2, 5, eff. 7-27-2018; Ord. 10-2018 §§2, 5, eff. 6-8-2018; Ord. 6-2018 §§2, 5, eff. 4-13-2018; Ord. 2-2018 §§2, 5, eff. 3-16-2018; Ord. 30-2017 §§2, 5, eff. 2-9-2018; Ord. 28-2017 §§2, 5, eff. 12-8-2017; Ord. 27-2017 §§2, 5, eff. 11-24-2017; Ord. 26-2017 §§2, 5, eff. 11-24-2017; Ord. 24-2017 §§2, 5, eff. 10-27-2017; Ord. 9-2017 §§2, 5, eff. 4-21-2017; Ord. 6-2017 §§2, 5, eff. 3-24-2017; Ord. 29-2016 §§2, 5, eff. 2-10-2017; Ord. 11-2016 §§2, 5, eff. 7-22-2016; Ord. 8-2016 §§2, 5, eff. 6-10-2016; Ord. 20-2015 §§2, 5, eff. 10-23-2015; Ord. 13-2015 §§2, 5, eff. 8-21-2015; Ord. 9-2015 §§2, 5, eff. 7-10-2015; Ord. 37-2014 §§2, 5, eff. 2-13-2015; Ord. 36-2014 §§2, 5, eff. 2-13-2015; Ord. 33-2014 §§2, 5, eff. 2-13-2015; Ord. 18-2014 §§2, 5, eff. 9-26-2014; Ord. 7-2014 §§2, 5, eff. 4-25-2014; Ord. 5-2014 §§2, 5, eff. 3-28-2014; Ord. 26-2013 §§2, 5, eff. 1-10-2014; Ord. 22-2013 §§2, 5, eff. 12-13-2013; Ord. 9-2013 §§2, 5, eff. 7-26-2013; Ord. 23-2012 §§2, 5, eff. 1-11-2013; Ord. 9-2012 §§2, 5, eff. 6-22-2012; Ord. 35-2011 §§2, 5, eff. 2-10-2012; Ord. 25-2011 §§2, 5, eff. 11-25-2011; Ord. 16-2011 §§2, 5, eff. 8-12-2011; Ord. 13-2011 §§2, 5, eff. 7-8-2011; Ord. 1-2011 §§2, 5, eff. 2-25-2011; Ord. 22-2010 §§2, 5, eff. 11-26-2010; Ord. 5-2010 §§2, 5, eff. 4-23-2010; Ord. 22-2009 §§2, 5, eff. 1-8-2010; Ord. 18-2009 §5, eff. 10-9-2009; Ord. 9-2009 §2, eff. 6-12-2009; Ord. 7-2009 §3, eff. 5-1-2009; Ord. 54-2008 §2, eff. 2-13-2009; Ord. 46-2008 §2, eff. 11-7-2008; Ord. 29-2008 §2, eff. 8-8-2008; Ord. 8-2008 §2, eff. 5-9-2008; Ord. 32-2007 §2, eff. 11-23-2007; Ord. 20-2007 §2, eff. 8-10-2007; Ord. 16-2007 §2, eff. 5-11-2007; Ord. 47-2006 §2, eff. 2-9-2007; Ord. 38-2006 §2, eff. 11-10-2006; Ord. 31-2006 §2, eff. 8-11-2006; Ord. 27-2006 §2, eff. 7-28-2006; Ord. 15-2006 §2, eff. 5-26-2006]

3.19.020 Collection of special tax.

Pursuant to Section 53340 of the California Government Code and the Resolution, 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 CFD or as otherwise determined appropriate by the City. [Ord. 20-2019 §3, eff. 10-11-2019; Ord. 24-2018 §3, eff. 1-11-2019; Ord. 15-2018 §3, eff. 9-21-2018; Ord. 13-2018 §3, eff. 7-27-2018; Ord. 10-2018 §3, eff. 6-8-2018; Ord. 6-2018 §3, eff. 4-13-2018; Ord. 2-2018 §3, eff. 3-16-2018; Ord. 30-2017 §3, eff. 2-9-2018; Ord. 28-2017 §3, eff. 12-8-2017; Ord. 27-2017 §3, eff. 11-24-2017; Ord. 26-2017 §3, eff. 11-24-2017; Ord. 24-2017 §3, eff. 10-27-2017; Ord. 9-2017 §3, eff. 4-21-2017; Ord. 6-2017 §3, eff. 3-24-2017; Ord. 29-2016 §3, eff. 2-10-2017; Ord. 11-2016 §3, eff. 7-22-2016; Ord. 8-2016 §3, eff. 6-10-2016; Ord. 20-2015 §3, eff. 10-23-2015; Ord. 13-2015 §3, eff. 8-21-2015; Ord. 9-2015 §3, eff. 7-10-2015; Ord. 37-2014 §3, eff. 2-13-2015; Ord. 36-2014 §3, eff. 2-13-2015; Ord. 33-2014 §3, eff. 2-13-2015; Ord. 18-2014 §3, eff. 9-26-2014; Ord. 7-2014 §3, eff. 4-25-2014; Ord. 5-2014 §3, eff. 3-28-2014; Ord. 26-2013 §3, eff. 1-10-2014; Ord. 23-2013 §3, eff. 12-13-2013; Ord. 9-2013 §3, eff. 7-26-2013; Ord. 23-2012 §3, eff. 1-11-2013; Ord. 9-2012 §3, eff. 6-22-2012; Ord. 35-2011 §3, eff. 2-10-2012; Ord. 25-2011 §3, eff. 11-25-2011; Ord. 16-2011 §3, eff. 8-12-2011; Ord. 13-2011 §3, eff. 7-8-2011; Ord. 1-2011 §3, eff. 2-25-2011; Ord. 22-2010 §3, eff. 11-26-2010; Ord. 5-2010 §3, eff. 4-23-2010; Ord. 22-2009 §3, eff. 1-8-2010; Ord. 9-2009 §3, eff. 6-12-2009; Ord. 7-2009 §3, eff. 5-1-2009; Ord. 54-2008 §2, eff. 2-13-2009; Ord. 46-2008 §2, eff. 11-7-2008; Ord. 29-2008 §2, eff. 8-8-2008; Ord. 8-2008 §2, eff. 5-9-2008; Ord. 32-2007 §2, eff. 11-23-2007; Ord. 20-2007 §2, eff. 8-10-2007; Ord. 16-2007 §2, eff. 5-11-2007; Ord. 47-2006 §2, eff. 2-9-2007; Ord. 38-2006 §2, eff. 11-10-2006; Ord. 31-2006 §2, eff. 8-11-2006; Ord. 27-2006 §2, eff. 7-28-2006; Ord. 15-2006 §2, eff. 5-26-2006]

3.19.030 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 Director of Finance 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. 20-2019 §4, eff. 10-11-2019; Ord. 24-2018 §4, eff. 1-11-2019; Ord. 15-2018 §4, eff. 9-21-2018; Ord. 13-2018 §4, eff. 7-27-2018; Ord. 10-2018 §4, eff. 6-8-2018; Ord. 6-2018 §4, eff. 4-13-2018; Ord. 2-2018 §4, eff. 3-16-2018; Ord. 30-2017 §4, eff. 2-9-2018; Ord. 28-2017 §4, eff. 12-8-2017; Ord. 27-2017 §4, eff. 11-24-2017; Ord. 26-2017 §4, eff. 11-24-2017; Ord. 24-2017 §4, eff. 10-27-2017; Ord. 9-2017 §4, eff. 4-21-2017; Ord. 6-2017 §4, eff. 3-24-2017; Ord. 29-2016 §4, eff. 2-10-2017; Ord. 11-2016 §4, eff. 7-22-2016; Ord. 8-2016 §4, eff. 6-10-2016; Ord. 20-2015 §4, eff. 10-23-2015; Ord. 13-2015 §4, eff. 8-21-2015; Ord. 9-2015 §4, eff. 7-10-2015; Ord. 37-2014 §4, eff. 2-13-2015; Ord. 36-2014 §4, eff. 2-13-2015; Ord. 33-2014 §4, eff. 2-13-2015; Ord. 18-2014 §4, eff. 9-26-2014; Ord. 7-2014 §4, eff. 4-25-2014; Ord. 5-2014 §4, eff. 3-28-2014; Ord. 26-2013 §4, eff. 1-10-2014; Ord. 23-2013 §4, eff. 12-13-2013; Ord. 9-2013 §4, eff. 7-26-2013; Ord. 23-2012 §4, eff. 1-11-2013; Ord. 9-2012 §4, eff. 6-22-2012; Ord. 35-2011 §4, eff. 2-10-2012; Ord. 25-2011 §4, eff. 11-25-2011; Ord. 16-2011 §4, eff. 8-12-2011; Ord. 13-2011 §4, eff. 7-8-2011; Ord. 1-2011 §4, eff. 2-25-2011; Ord. 22-2010 §4, eff. 11-26-2010; Ord. 5-2010 §4, eff. 4-23-2010; Ord. 22-2009 §4, eff. 1-8-2010; Ord. 9-2009 §4, eff. 6-12-2009; Ord. 7-2009 §3, eff. 5-1-2009; Ord. 54-2008 §2, eff. 2-13-2009; Ord. 46-2008 §2, eff. 11-7-2008; Ord. 29-2008 §2, eff. 8-8-2008; Ord. 8-2008 §2, eff. 5-9-2008; Ord. 32-2007 §2, eff. 11-23-2007; Ord. 20-2007 §2, eff. 8-10-2007; Ord. 16-2007 §2, eff. 5-11-2007; Ord. 47-2006 §2, eff. 2-9-2007; Ord. 38-2006 §2, eff. 11-10-2006; Ord. 31-2006 §2, eff. 8-11-2006; Ord. 27-2006 §2, eff. 7-28-2006; Ord. 15-2006 §2, eff. 5-26-2006]