Imperial County Municipal Code Ch. 13.24 Levy of Special Taxes Within Community Facilities District No. 02-1…

Pursuant to Government Code Sections 53328 and 53340, and in accordance with the rate and method of apportionment of special tax (the "rate and method of apportionment") as set forth in Exhibit C to Resolution No. 2002-76, entitled "Resolution of Formation of Community Facilities District No. 02-1 (Menvielle/Rice)," adopted by the board of supervisors (this "board") on July 16, 2002 (the "resolution"), a special tax is hereby levied on all taxable property within the county of Imperial Community Facilities District No. 02-1 (Menvielle/Rice) ("CFD No. 02-1") for the 2002-2003 fiscal year and for all subsequent fiscal years in the amount of the maximum authorized tax, provided that this amount may be adjusted annually, subject to the maximum authorized special tax limit, by resolution of this board.

(Ord. 1350 § 1, 2008)

The county executive officer (the "CEO") of the county of Imperial (the "county"), is authorized and directed, with the aid of the appropriate officers and agents of the county, to determine each year, without further action of this board, the special tax (as that term is defined in the rate and method of apportionment), to prepare the annual special tax roll in the amount of the special tax in accordance with the rate and method of apportionment and, without further action of this board, to provide all necessary and appropriate information to the Imperial County auditor in proper form, and in proper time, necessary to effect the correct and timely billing and collection of the special tax on the secured property tax roll of the county of Imperial (the "county"); provided that, as provided in the resolution and Government Code Section 53340, this board reserves the right to utilize any method of collecting the special tax which it shall, from time to time, determine to be in the best interests of the county, including but not limited to, direct billing by the county to the property owners and supplemental billing.

(Ord. 1350 § 2, 2008)

The appropriate officers and agents of the county are authorized to make adjustments to the special tax roll prior to the final posting of the special taxes to the secured property tax roll of the county each fiscal year, as may be necessary to achieve a correct match of the special tax levy with the assessor's parcel numbers finally utilized by the county in sending out property tax bills.

(Ord. 1350 § 3, 2008)

Taxpayers who have requested changes or corrections of the special tax pursuant to Section 8 of the rate and method of apportionment and who are not satisfied with the decision of the CEO may appeal to the CEO's decision to this board. The appeal must be in writing, must fully explain the grounds of appeal, and must be based solely on the correction of mistakes in the levy based upon the status of the property. No other appeals will be allowed. The CEO shall schedule the appeal for consideration within a reasonable time at a meeting of this board.

(Ord. 1350 § 4, 2008)

If for any cause any portion of this chapter is found to be invalid, or if the special tax is found inapplicable to any particular parcel by a court of competent jurisdiction, the balance of this chapter, and the application of the special tax to the remaining parcels, shall not be affected.

(Ord. 1350 § 5, 2008)