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the specified special tax within the COmm~mity facilities district for six months <br />from the date of the election, if the question of levying that specified special tax <br />fails to receive approval by two-thirds of the votes cast upon the question. <br /> <br />Section 20-37. Application of California Streets and Highway Code with respect <br />to special taxes; filings. ' <br /> <br /> (a) Upon a determination by the City Council that the requisite two-thirds <br />of votes cast in an election held pursuant to Section 20-33 are in favor of levying <br />the special tax, the City Clerk shall record or cause to be recorded the notice of <br />special tax lien provided for in Section 3114.5 of the California Streets and <br />Highways Code, whereupon the lien of the special tax shall attach as provided in <br />Section 3115.5 of the California Streets and Highways Code. The notice of special <br />tax lien shall be recorded in the office of the county recorder in each county in <br />which any portion of the district is located. <br /> <br /> (b) Division 4.5 (commencing with Section 3100) of the California Streets <br />and Highways Code applies with respect to any special tax levied pursuant to this <br />Code. This Code is a ~principal act" as that term is defined in Section 3100 of the <br />California Streets and Highways Code. <br /> <br />Section 20-38. Special tax; levy and apportionment. <br /> <br /> Upon approval of a special tax pursuant to Section 20-36(a), the special tax may <br />be levied only at the rate and may be apportioned only in the manner specified in the <br />resolution of formation, except as provided in Article III, and except that the legislative <br />body may levy the special tax at a rate lower than that specified in the resolution of <br />formation. In addition, the special tax may be levied only so long as it is needed to pay <br />the principal and interest on debt incurred in order to construct facilities under authority <br />of this Code, or so long as it is needed to pay the costs and incidental expenses of <br />services or of the construction of facilities authorized by this Code. <br /> <br /> When the City Council determines that the special tax shall cease to be levied, the <br />City Council shall direct the City Clerk to record a Notice of Cessation of Special Tax <br />which shall state that the obligation to pay the special tax has ceased and that the lien <br />imposed by the Notice of Special Tax Lien is extingui~shed. The Notice of Cessation of <br />Special Tax shall identify the book and page of the Book of Maps of Assessment and <br />Community Facilities Districts wherein the map of the boundaries of the district is <br />recorded, and wherein the Notice of Special Tax Lien is recorded. <br /> <br /> <br />