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258 (2) Any proposed special tax or change in a special tax is approved by the qualified electors of the district pursuant to this Code. Any agreement may specify that ff the qualified electors of the district do not approve the proposed special tax or change in a special t~ux, the local agency shall return any funds which have not been committed for any authorized purpose by the time of the election to the person or entity advancing the funds. (3) Any work in-kind accepted pursuant to this section shall have been performed or constructed pursuant to plans approved by the City, and the work-in-kind shall be inspected by the City and found to be in compliance with applicable City building codes and standards. (b) Any such agreement shall not constitute a debt or liability of the City. Section 20-10. Liberal construction of Code; error, irregularity, neglect or omission. This Code shall be liberally construed in order to effectuate its purposes. No error, irregularity, informality, and no neglect or omission of any officer, in any procedure taken under this Code. which does not directly affect {he jurisdiction of the City Council to order the installation of the facility or the provision of service, or the levy of special taxes, shall void or invalidate such proceeding or any levy for the costs of a facility or service. Section 20-11. Failure to receive notice, reSOlution, order, or other matter not affecting proceedings. The failure of any person to receive a notice, resolution, order, or other matter shall not affect in any way whatsoever the validity of any proceedings taken under this' Code, or prevent the legislative body from proceeding with any hearing so noticed. Section 20-12. Application of Code; municipal officials;, powers and duties. This Code applies insofar as the City has the power to install or eontribute revenue for any of the facilities or provide or contribute revenue for any of the services authorized under this Code. The officers of the City who have similar powers and duties as the municipal officers referred to in this Code shall have the powers and duties given by this Code to the municipal officials. Where no similar officer exists, the City Manager of the City shall appoint a person or designate an officer to perform the duties under this Code. The City may initiate proceedings pursuant to Section 20-18 to include territory proposed for annexation to the City within a community facilities district if a petition or resolution of application for the annexation of the territory to the City has been accepted for filing and a certificate of filing has been issued by the executive officer of the City formation commission at the time the proceedings to create the district are initiated. Those'' proceedings may be completed only if the annexation of the territory to the City is completed. -6-