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276 <br /> <br />ARTICLE IV <br /> <br />PROCEDURES FOR LEVYING <br /> <br />Section 20-54. Ordinance; tax rate and apportionment; exemption of <br />governmental properties and entities from special tax; use of tax proceeds; tax <br />collection, penalties, etc. <br /> <br /> After a community facilities district has been created and authorized to levy <br />specified special taxes pursuant to Article II, Article III, or Article IV, the City Council <br />may, by Code, levy the special taxes at the rate and apportion them in the manner <br />specified in the resolution of formation or consideration, as applicable, adopted pursuant <br />to Article II, Article III, or Article IV. Any such Code, after adoption, shall remain in <br />effect until repealed by a later Code. The City Council may, by resolution, clarify any <br />aspect of the levy of the special tax as provided by the Code. <br /> <br /> Properties or entities of the state, federal, or other local governments shall, except <br />as otherwise provided in Section 20-15, 20-16 or 20-17, be exempt from the special tax. <br />No other properties or entities are exempt from the special tax unless the properties or <br />entities are expressly exempted in the resolution of formation to establish a district <br />adopted pursuant to Section 20-28 or in a resolution of consideration to levy a new <br />special tax or special taxes or to alter the rate or method of apportionment of an existing <br />special tax as provided in Section 20-41. <br /> <br /> The proceeds of any special tax may only be used to pay, in whole or part, the cost <br />of providing facilities, services and incidental expenses of the City or the district <br />pursuant to this Code. The special tax shall be collected in the same manner as ordinary <br />ad valorem property taxes are collected and shall be subject to the same penalities and <br />the same procedures, sale, and lien priority in case of delinquency as is provided for ad <br />valorem taxes, unless another procedure has been authorized in the resolution of <br />formation establishing the district and adopted by the City Council. The tax collector <br />may collect the special tax at intervals as specified in the resolution of formation, <br />including intervals different from the intervals at which the ordinary ad valorem property <br />taxes are collected. The tax collector may deduct the reasonable administrative costs <br />incurred in collecting the special tax. <br /> <br /> All special taxes levied by a community facilities district shall be secured by the <br />lien imposed pursuant to Section 3115.5 of the California Streets and Highways Code. <br />This lien shall be a continuing lien and shall secure each levy of special taxes. The lien of <br />the special tax shall continue in force and effect until the special tax obligation is <br />prepaid, permanently satisfied, and canceled, or until the special tax ceases to be levied <br />by the City Council in the manner provided in Section 20-37. <br /> <br />Section 20-55. Designation of Office for Special Tax Computation. <br /> <br /> The City Council shall designate an office, department, or bureau of the City <br />which shall be responsible for annually preparing the current roll of special tax levy <br />obligations by assessor's parcel number on nonexempt property within the district and <br />which will be responsible for estimating future special tax levies. The designated office, <br /> <br />-24- <br /> <br /> <br />