Title 3 — REVENUE AND FINANCE›Chapter 3.32 — COMMUNITY FACILITY DISTRICT TAX
Marina Municipal Code Art. II CFD No. 2015-1
Marina Municipal Code · 2026-09 edition · updated 2026-10-02 · Marina
Cite as: Marina Municipal Code Article II · Text as of 2026-10-02
3.32.060 Levied.¶
By the passage of the ordinance codified in this article, the council hereby authorizes and levies the special tax within the CFD (including any parcel or parcels in the future annexation area that annex into the CFD) pursuant to the Act, at the rate and in accordance with the rate and method of apportionment of special tax set forth in the resolution of formation which rate and method is by this reference incorporated herein. The special tax is hereby levied commencing in fiscal year 2015-16 and in each fiscal year thereafter to pay for the services for the CFD, as contemplated by the resolution of formation and the proceedings and all costs of administering the CFD. (Ord. 2015-03 § 1, 2015)
3.32.070 Determination of next year’s tax.¶
The finance director or designee, or an employee or consultant of the city, is hereby authorized and directed each fiscal year to determine the specific special tax to be levied for the next ensuing fiscal year for each parcel of real property within the CFD (including any parcel or parcels in the future annexation area that annex into the CFD), in the manner and as provided in the resolution of formation. (Ord. 2015-03 § 2, 2015)
3.32.080 Exemptions.¶
Exemptions from the levy of the special tax shall be as provided in the resolution of formation and the applicable provisions of the Act. In no event shall the special tax be levied on any parcel within the CFD in excess of the maximum special tax specified in the resolution of formation. (Ord. 2015-03 § 3, 2015)
3.32.090 Use of tax.¶
All of the collections of the special tax shall be used as provided in the Act and in the resolution of formation, including, but not limited to, the payment of costs of the services, the payment of the costs of the city in administering the CFD, and the costs of collecting and administering the special tax. (Ord. 2015-03 § 4, 2015)
3.32.100 Collection.¶
The special tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency, as provided for ad valorem taxes; provided, however, that the council may provide for other appropriate methods of collection by resolution(s) of the council. In addition, the provisions of Section 53356.1 of the Act shall apply to delinquent special tax payments. The finance director of the city is hereby authorized and directed to provide all necessary information to the auditor/tax collector of the county of Monterey in order to effect proper billing and collection of the special tax, so that the special tax shall be included on the secured property tax roll of the county of Monterey for fiscal year 2015-16 and for each fiscal year thereafter until no longer required to pay for the services or until otherwise terminated by the city. (Ord. 2015-03 § 5, 2015)
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