Marina Municipal Code Art. III CFD No. 2024-1

The city council hereby authorizes the levy of a special tax within the district. The special taxes shall be levied pursuant to Sections 53328 and 53340 of the Act and Chapter 3.35 of the city of Marina Municipal Code. The special taxes shall be levied on the property within the district at the time of formation thereof, at the rates and in accordance with the rate and method of apportionment of special tax (“rate and method”) set forth in Attachment “A” to the resolution of formation, which is incorporated herein by reference. The special taxes are hereby levied within the district each fiscal year so long as is required to pay for the services. (Ord. 2024-11 § 2, 2024)

Each of the city manager of the city (the “city manager”), the finance director of the city (the “finance director”), or any other person or persons designated by the city manager or the finance director (collectively, “authorized officers”), is hereby authorized and directed each fiscal year to determine the specific special tax rates and amounts to be levied in such fiscal year on each parcel of real property within the district at the time of formation, in the manner and as provided in the rate and method. The special tax rate levied on a parcel pursuant to the rate and method shall not exceed the maximum rate set forth in the rate and method for such parcel, but the special tax may be levied at a lower rate. Each authorized officer is hereby authorized and directed to provide all necessary information to the Monterey County treasurer-tax collector and to otherwise take all actions necessary in order to effect proper billing and collection of the special tax within the district, so that the special tax shall be levied and collected in sufficient amounts and at times necessary to satisfy the financial obligations of the district in each fiscal year until a determination by the city council, acting as the legislative body of the district, that the special tax shall no longer be levied to pay for the services. (Ord. 2024-11 § 3, 2024)

Properties or entities of the state, federal or other local governments shall be exempt from the special tax for the district, except as otherwise provided in Sections 53317.3 and 53317.5 of the Act and Section E of the rate and method. “Parcel D” as defined in the rate and method is also exempt from the special tax for the district in certain circumstances as described in the rate and method. No other properties or entities within the district are exempt from the special tax unless the properties or entities are expressly exempted in the resolution of formation, or in a resolution of consideration to levy a new special tax or special taxes, or to alter the rate and method or an existing special tax as provided in Section 53334 of the Act. (Ord. 2024-11 § 4, 2024)

All of the collections of the special tax within the district shall be used as provided for in the Act, the rate and method, and the resolution of formation. (Ord. 2024-11 § 5, 2024)

The special tax within the district 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 procedure, sale and lien priority in case of delinquency as is provided for ad valorem taxes (which procedures include the exercise of all rights and remedies permitted by law to make corrections, including, but not limited to, the issuance of amended or supplemental tax bills), as such procedures may be modified by law or by the city council from time to time. (Ord. 2024-11 § 6, 2024) 3.34.010 3.34.020 3.34.030 3.34.040 3.34.050 3.34.060