Burbank Municipal Code Div. 5 Procedures for Levying (CA)

2-4-2054: GENERAL PROCEDURES:

A. After a community facilities district has been created and authorized to levy specified special taxes pursuant to Division 2, 3 or 4 of this article, the City Council may, by ordinance, levy the special taxes at the rate and apportion them in the manner specified in the resolution of formation or consideration, as applicable, adopted pursuant to Division 2, 3 or 4 of this article. Any such ordinance, after adoption, shall remain in effect until repealed by a later ordinance. The City Council may, by resolution, clarify any aspect of the levy of the special tax as provided by ordinance. Not later than August 10 (or such earlier or later date as may be allowed by the County Auditor) the official designated under Section 2-4-2055 of this division will cause to be prepared a list of all parcels subject to the special tax and the amounts of special tax to be levied for the applicable tax year. If the special tax is to be collected in the same manner as ordinary ad valorem taxes, such official shall deliver the list to the County Auditor not later than August 10.

B. Properties or entities of the state, federal, or other local governments shall, except as otherwise provided in Section 2-4-2015, 2-4-2016 or 2-4-2017 of this article, be exempt from the special tax. No other properties or entities are exempt from the special tax unless the properties or entities are expressly exempted in the resolution of formation to establish a district adopted pursuant to Section 2-4-2028 of this article or in a resolution of consideration to levy a new special tax or special taxes or to alter the rate or method of apportionment of an existing special tax as provided in Section 2-4-2041 of this article.

C. The proceeds of any special tax may only be used to pay, in whole or part, the cost of providing facilities, services and incidental expenses of the City or the district pursuant to this article. 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 penalties and the same procedures, sale, and lien priority in case of delinquency as is provided for ad valorem taxes, unless another procedure has been authorized in the resolution of formation establishing the district and adopted by the City Council. The tax collector may collect the special tax at intervals as specified in the resolution of formation, including intervals different from the intervals at which the ordinary ad valorem property taxes are collected. The tax collector may deduct the reasonable administrative costs incurred in collecting the special tax.

D. All special taxes levied by a community facilities district shall be secured by the lien imposed pursuant to Section 3115.5 of the Streets and Highways Code of California. This lien shall be a continuing lien and shall secure each levy of special taxes. The lien of the special tax shall continue in force and effect until the special tax obligation is prepaid, permanently satisfied, and canceled, or until the special tax ceases to be levied by the City Council in the manner provided in Section 2-4-2038 of this article. [Added by Ord. No. 3671, eff. 7/9/05.]

2-4-2055: DESIGNATION OF OFFICE FOR SPECIAL TAX COMPUTATION:

The City Council shall designate an office, department, or bureau of the City which shall be responsible for annually preparing the current roll of special tax levy obligations by assessor’s parcel number on nonexempt property within the district and which will be responsible for estimating future special tax levies. The designated office, department, or bureau shall establish procedures to promptly respond to inquiries concerning current and future estimated tax liability. Neither the designated office, department, or bureau, nor the City Council, shall be liable if any estimate of future tax liability is inaccurate. [Added by Ord. No. 3671, eff. 7/9/05.]

2-4-2056: SPECIAL TAX LEVY AMENDMENTS:

Any action or proceeding to attack, review, set aside, void, or annul the levy of a special tax or an increase in a special tax pursuant to this article, or bonded indebtedness authorized to be incurred pursuant to this article shall be commenced within thirty (30) days after the special tax or the bonded indebtedness, as applicable, is approved by the voters. Any appeal from a final judgment in that action or proceeding shall be perfected within thirty (30) days after the entry of judgment. [Added by Ord. No. 3671, eff. 7/9/05.]

2-4-2057: DISCLOSURE OF THE SPECIAL TAX:

A. If a lot, parcel, or unit of a subdivision is subject to a special tax levied pursuant to this article for which a public report is not required pursuant to Article 2 (commencing with Section 11010) of Chapter 1 of Part 2 of Division 4 of the California Business and Professions Code, the subdivider, their agent, or representative, shall not sell, or lease for a term exceeding five (5) years, the lot, parcel, or unit, or cause it to be sold or leased for a term exceeding five (5) years, until the prospective purchaser or lessee of the lot, parcel, or unit has been furnished with and has signed a written notice as provided in this section. The notice shall contain the heading “NOTICE OF SPECIAL TAX” in type no smaller than 8-point type, and shall state the following in clear and simple language:

That the property being purchased is or will be subject to a special tax.
The maximum annual amount of the special tax, and the number of years for which it will be levied.
The types of facilities or services to be paid for with the proceeds of the special tax.

B. “Subdivision”, as used in subsection A of this section, means improved or unimproved land that is divided or proposed to be divided for the purpose of sale, lease, or financing, whether immediate or future, into two (2) or more lots, parcels, or units for residential use and includes a condominium project, as defined by Section 1350, a community apartment project, a stock cooperative, and a limited equity housing cooperative, as defined in Sections 11004, 11003.2, and 11003.4, respectively, of the California Business and Professions Code.

C. If any disclosure required to be made by this section is delivered after the execution of an agreement to purchase, the buyer shall have three (3) days after delivery in person or five (5) days after delivery by deposit in the mail, to terminate their agreement by delivery of written notice of that termination to the owner, subdivider, or agent. Any disclosure delivered after the execution of an agreement to purchase shall contain a statement describing the buyer’s right, method and time to rescind as prescribed by this subdivision.

D. The failure of the buyer or lessee to sign the notice shall not invalidate any grant, conveyance, lease, or encumbrance.

E. Any person or entity who wilfully violates the provisions of this section shall be liable to the purchaser of a lot or unit which is subject to the provisions of this section for actual damages, and in addition thereto, shall be guilty of a public offense punishable by a fine in an amount not to exceed five hundred dollars ($500.00). In an action to enforce such liability or fine, the prevailing party shall be awarded reasonable attorney fees. [Added by Ord. No. 3671, eff. 7/9/05.]

2-4-2058: MANNER OF FIXING AND COLLECTING CHARGES:

For any community facilities district or zone thereof, the City Council may fix and collect charges in the same manner as for miscellaneous extended services in county service areas. [Added by Ord. No. 3671, eff. 7/9/05.]

2-4-2059: USE OF CHARGES FOR AUTHORIZED FACILITIES AND SERVICES:

Any charges collected pursuant to this article for the use of facilities or services authorized to be funded by a district may only be used for facilities and services authorized by this article, or for costs to administer a district. [Added by Ord. No. 3671, eff. 7/9/05.]

2-4-2060: NOTICE OF CANCELLATION OF SPECIAL TAX:

In the event that the special tax is permanently satisfied as to a particular parcel of land, the City Clerk shall prepare and record in the office of the county recorder of the county in which the parcel of land is located, and the county recorder shall accept for recordation, a notice of cancellation of special tax authorization as to that parcel. The notice of cancellation of special tax authorization shall identify with particularity the special tax being canceled, shall contain the legal description and assessor’s parcel number of the particular parcel of land subject to the tax, and shall contain the name of the owner of record of the parcel. The City Clerk shall mail the original notice of cancellation of special tax authorization to the owner of the property after recording the document. The City Clerk may specify a charge for the preparation and recordation of this notice. [Added by Ord. No. 3671, eff. 7/9/05.]