|
-g77
<br />
<br />department, or bureau shall establish procedures to promptly respond to inquiries
<br />concerning current and future estimated tax liability. Neither the designated office,
<br />department, or bureau, nor the City Council, shall be liable if any estimate of future tax
<br />liability is inaccurate.
<br />
<br />Section 20-56. Actions or proceedings to attack, review, set aside, void, or annual
<br />levy of special tax or increase in special tax; time for commencement; time for
<br />perfection of appeal from final judgment.
<br />
<br /> Any action or proceeding to attack, review, set aside, void, or annul the levy of a
<br />special tax or an increase in a special tax pursuant to this Code, or bonded~ indebtedness
<br />authorized to be incurred pursuant to this Code shall be commenced within 30 days after
<br />the special tax or the bonded indebtedness, as applicable, is approved by the voters. Any
<br />appeal from a final judgment in that action or proceeding shall be perfected within 30
<br />days after the entry of judgment.
<br />
<br />Section 20-57. Disclosure of the Special Tax.
<br />
<br /> (a) If a lot, parcel, or unit of a subdivision is subject to a special tax levied
<br />pursuant to this Code for which a public report is not required pursuant to Article
<br />2 (commencing with Section 11010) of Chapter 1 of Part 2 of Division 4 of the
<br />California Business and Professions Code, the subdivider, his or her agent, or
<br />representative, shall not sell, or lease for a term exceeding five years, the lot,
<br />parcel, or unit, or cause it to be sold or leased for a term exceeding five years,
<br />until the prospective purchaser or lessee of the lot, parcel, or unit has been
<br />furnished with and has signed a written notice as provided in this section. The
<br />notice shall contain the heading "NOTICE OF SPECIAL TAX' in type no smaller
<br />than 8-point type, and shall state the following in clear and simple language:
<br />
<br /> (1) That the property being purchag~d is or will be subject to a special
<br /> tax.
<br />
<br />(2) The maximum annual amount of the special tax, and the number of
<br /> years for which it will be levied.
<br />
<br />(3) The types of facilities or services to be paid for with the proceeds of
<br /> the special tax.
<br />
<br /> (b) "Subdivision~, as used in subdivision (a), means improved or
<br />unimproved land that is divided or proposed to be divided for the purpose of sale,
<br />lease, or financing, whether immediate or future, into two or more lots, parcels, or
<br />units for residential use and includes a condominium project, as defined by Section
<br />1350, a community apartment project, a stock cooperative, and a limited-equity
<br />housing cooperative, as defined in Sectiong 11004, 11003.2, and 11003.4,
<br />respectively, of the California Business and P; v~e'~ ,~ions Code.
<br />
<br /> (c) If any disclosure required to be made by this section is delivered after
<br />the execution of an agreement to purchase, the b:~yer shall have three days after
<br />delivery in person or five days after delivery by ~eposit in the mail, to terminate
<br />his or her agreement by delivery of written no,icc f that termination to the owner,
<br />
<br />-25-
<br />
<br />
<br />
|