Chapter 4.40 — THE CITY OF PETALUMA SPECIAL TAX PROCEDURE CODE

This chapter shall be known and may be cited as the "City of Petaluma Special Tax Procedure Code," and shall be

referred to herein as the "Code"). (Ord. 2119 NCS § 2, 2001.)

applicability of laws.

This code is adopted pursuant to the Charter of the city of Petaluma. In proceedings had pursuant to this code

which are a municipal aPair, any general laws referred to in this code are deemed a part of this code.

The Petaluma Municipal Code is current through Ordinance 2916 NCS, passed December 1, 2025.

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In the event that any proceeding had pursuant to this code shall be adjudged a state aPair, it is declared to be the

intention that the proceedings were had pursuant to any applicable general law or laws.

This code provides an alternative method of Lnancing certain public and private capital facilities and municipal

services. The provisions of this code shall not aPect or limit any other provisions of law authorizing or providing

for the furnishing of facilities or services, or the raising of revenue for these purposes. The city may use the

provisions of this code instead of or in conjunction with any other method of Lnancing part or all of the cost of

providing the authorized kinds of public and private capital facilities and municipal services. (Ord. 2119 NCS § 2,

2001.)

Any provision in this code which conMicts with any general law or act shall prevail over the other such provision in

connection with any proceedings taken pursuant to this code.

In the event any portion of this code shall be declared illegal, unenforceable, or unconstitutional, such provision

shall be deemed severable from the rest of the provisions of this code. (Ord. 2119 NCS § 2, 2001.)

The city council may take any actions or make any determinations which it determines are necessary or

convenient to carry out the purposes of this code and which are not otherwise prohibited by law. (Ord. 2119 NCS

§ 2, 2001.)

The purpose and intent of this chapter is to establish a method whereby the facilities described in Section 4.40.170

A. hereof may be constructed, installed and/or maintained, and whereby the costs thereof may be specially taxed

to property; and to establish a procedure whereby such special taxes may be collected. (Ord. 2119 NCS § 2, 2001.)

Any proceedings taken or assessment levied pursuant to this chapter shall not be held invalid for failure to comply

with the provisions of this chapter provided such failure is not a constitutional defect. (Ord. 2119 NCS § 2, 2001.)

The Petaluma Municipal Code is current through Ordinance 2916 NCS, passed December 1, 2025.

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Any procedure not expressly set forth in this chapter but deemed necessary or convenient to carry out any of its

purposes is authorized. (Ord. 2119 NCS § 2, 2001.)

The remedies provided in this chapter for the enforcement of any assessment levied pursuant to this chapter are

not exclusive, and additional remedies may be provided at any time. (Ord. 2119 NCS § 2, 2001.)

Proceedings under this chapter may be abandoned at any time prior to the levy of special taxes. (Ord. 2119 NCS

§ 2, 2001.)

This chapter does not aPect other law relating to the same or any similar subject, but provides an alternative

authority and procedure for the subject to which it relates. When proceeding under this chapter, its provisions

only need be followed. (Ord. 2119 NCS § 2, 2001.)

This chapter is to be liberally construed. (Ord. 2119 NCS § 2, 2001.)

Any proceedings taken or special tax levied pursuant to this chapter shall not be held invalid for failure to comply

with the provisions of this division provided such failure is not a constitutional defect. (Ord. 2119 NCS § 2, 2001.)

Facilities Act of 1982.

The Mello-Roos Community Facilities Act of 1982 (Chapter 2.5, commencing with Section 53311 of Part 1, Division

2, Title 5 of the California Government Code) (the "Act"), as amended from time to time, is incorporated in and

The Petaluma Municipal Code is current through Ordinance 2916 NCS, passed December 1, 2025.

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made a part of this chapter. Except as otherwise provided by this chapter, the mode and manner of making

facilities and for levying and collecting special taxes shall be as prescribed in the Act. It is hereby speciLcally

provided that in proceedings under this chapter exclusively for maintenance and/or services, the provisions of

Section 53312.7 of the Act, relating to goals and policies, shall not apply. (Ord. 2119 NCS § 2, 2001.)

Proceedings under this chapter shall be conducted under the authority contained in Section 4.40.130 for special

taxes, which authority shall be designated in the resolution of intention for such proceedings. (Ord. 2119 NCS § 2,

2001.)

The boundaries of any district created under this chapter may be altered from time to time in the manner

provided in the designated authority or as otherwise may be provided by the council in the resolution initiating

proceedings for any such alteration. (Ord. 2119 NCS § 2, 2001.)

The name of any district created under this chapter shall be substantially as follows: "City of Petaluma, Special Tax

District No. _____ (_____)." A district created hereunder shall be deemed to be a Lnancing district and not separate

governmental agency, distinct from the city. (Ord. 2119 NCS § 2, 2001.)

A. Under this chapter, the term "facilities" shall include the installation, construction, planting and/or acquisition

of any public or private (1) landscaping, including trees, shrubs, Mowers, groundcover, grass or other ornamental

and/or erosion control or privacy or buPer vegetation, irrigation systems and controls, statuary, fountains, water

features or other ornamental structures, fencing, soundwalls or other barriers, lighting facilities and related

signage; (2) streets, including any street, highway, road, alley, lane, boulevard, pedestrian mall, parkway, bicycle or

pedestrian path, trail, gutters, sidewalks with or without curbs and gutters, or other way dedicated to or used for

travel and all appurtenances including medians, soundwalls, traNc signals and warning devices, street signs and

street lights; (3) parks, including recreational facilities, play Lelds, park or recreation administrative or

neighborhood community center facilities, open space, hiking trails and access points; (4) sewer facilities, including

drains, tunnels, sewers, conduits, culverts, and channels for drainage purposes; with necessary outlets, manholes,

catch basins, Mush tanks, septic tanks, disposal plants, connecting sewers, ditches, drains, conduits, channels,

treated eOuent dispersal sites and appurtenances; (5) Mood control and storm drainage facilities, including, pipes,

The Petaluma Municipal Code is current through Ordinance 2916 NCS, passed December 1, 2025.

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mains, channels, weirs, bulkheads, retention and detention basins, drop inlets, headwalls, dikes, levees, rip rap,

vegetation and appurtenances; and (6) riparian habitat, including stream beds, vegetation and related features.

B. Under this chapter, the term "incidental expenses" shall include, together with any and all costs incidental to

the creation of the district or any annexation thereto, including costs of reports, publications, notices, city staP,

engineers, attorneys, special tax consultants and other required consultants, planning, designing, constructing or

acquiring the facilities, including any environmental evaluations and all costs and expenses incurred in connection

with the administration of a district created pursuant to this chapter or with the enforcement of the duty of a

property owner pursuant to this code to maintain or repair any improvement, including but not limited to

compensation of any attorney and/or consultant employed to render services in connection with such district or

such enforcement proceedings.

C. Under this chapter, "services" shall include (i) operation (including, but not limited to, the provision of utilities,

the hiring of personnel by contract or otherwise and the funding of reasonable reserves), maintenance, cleaning,

repair, replacement or removal of any improvements that can be Lnanced under this chapter or the Mello-Roos

Community Facilities Act of 1982 (the "Act") and (ii) to the extent not included in the preceding clause (i), the

operation, maintenance, cleaning, repair, replacement or removal of any improvement, providing for the life,

growth, health and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing or treating

for disease or injury, removal of debris, rubbish, trimmings, or other solid waste, cleaning, sandblasting and

painting of walls or other facilities to remove graNti, whether or not beneLt assessments are utilized, any of which

items may be necessary and/or convenient for the care and preservation of the facilities described in subsection

(A) of this section, including, without limitation, any related studies, testing, monitoring, weed abatement, riparian

habitat restoration and/or preservation, dredging, desiltation and the removal of or remedial action for the

cleanup of any hazardous substance released or threatened to be released into the environment in or near any

improvement and the furnishing of electric current or energy, gas, or other illuminating agent for any lighting

facilities or for the lighting or operation of any other facilities and water for irrigation of any landscaping, water

features or the maintenance of any other improvements.

(Ord. 2241 NCS § 2, 2006; Ord. 2119 NCS § 2, 2001.)

It is hereby speciLcally provided that in proceedings under this chapter for maintenance and/or services, the

following shall not apply:

A. The Lnal paragraph of Section 53313 of the Act.

B. The limitations set forth in the third and fourth sentences of Section 53313(c) of the Act.

C. The second sentence of Section 53339.3(d) of the Act.

(Ord. 2241 NCS § 3, 2006.)

The Petaluma Municipal Code is current through Ordinance 2916 NCS, passed December 1, 2025.

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Any required hearing may be held not sooner than Lfteen days from the date of the resolution ordering such

hearing, upon not less than Lve days published notice. Any published notice shall be suNcient if published one

time in a newspaper of general circulation within the city. Any notice of hearing to be published may be in

summary form with reference to documents on Lle in the oNce of the city clerk for further information. Any

hearing may be continued from time to time without further notice, but shall be completed within one year of the

original hearing date. (Ord. 2119 NCS § 2, 2001.)

The city may, by resolution, determine that the estimated cost of the maintenance of any improvement authorized

under this chapter is greater than can be conveniently raised from the single installment or imposition and order

that the estimated cost shall be raised by an assessment or special tax levied and collected in installments over

such period of time as may be set forth in that resolution. Special taxes may be collected upon the county tax roll

or in any other suitable manner prescribed by resolution of the council adopted during or after the proceedings,

including direct billing to property owners or otherwise. (Ord. 2119 NCS § 2, 2001.)

The council may provide, by resolution, for relief from current special tax payments by senior citizens, persons and

families of low-income or other classes of persons reasonably entitled, in the judgment of the council, to such

relief, by deferred payment until such time as the property is sold to persons not within the protected class, or

otherwise. (Ord. 2119 NCS § 2, 2001.)

The validity of any special tax levied under this code shall not be contested in any action or proceedings unless the

action or proceeding is commenced within thirty days after the ePective date of any ordinance or resolution

providing for the levy of such special tax. Thereafter, a special tax may be contested only for the purpose of

challenging the accuracy of computation of the special tax. Any appeal from a Lnal judgment in the action or

proceeding shall be perfected within thirty days after the entry of judgment. (Ord. 2241 NCS § 4, 2006; Ord. 2119

NCS § 2, 2001.)

The council may provide by separate resolution such appeals procedures as it may deem appropriate to facilitate

the levy and enforcement of the assessments. Such procedures may provide for the appeal of conLrmed

The Petaluma Municipal Code is current through Ordinance 2916 NCS, passed December 1, 2025.

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assessments to the director of public works or other oNcial of the city responsible for the collection of special

taxes and grounds upon and times within which such appeals must be made. There shall be no appeal from the

decision of the appointed oNcial and the perfection of such an appeal shall be a precondition to maintaining any

action under Section 4.40.210 hereof. (Ord. 2119 NCS § 2, 2001.)

Special tax districts may be created under this chapter within the territorial jurisdiction of the city, or upon

compliance with the procedures set forth in Section 5115 through 5118 of Chapter 2 of Part 3 of Division 7 of the

Streets and Highways Code, may extend beyond the territorial limits of the city. (Ord. 2119 NCS § 2, 2001.)

Any agreement by and between the city and another public agency for the Lnancing, ownership and/or operation

and/or maintenance of any facility or the provision of any service may be entered into at any time at the

determination of the city council. (Ord. 2119 NCS § 2, 2001.)

For purposes of any property-owner voter election, a public agency as owner of property, whether or not such

property is leased, shall be deemed a qualiLed elector and entitled to vote. For purposes of determining electors,

any property used primarily for hotel or residential hotel purposes shall be deemed a commercial and a

nonresidential use. (Ord. 2119 NCS § 2, 2001.)

For purposes of any election herein, unless otherwise waived by unanimous action of all qualiLed electors, the

time for the conduct of the election shall be not less than thirty nor more than one hundred twenty days from the

adoption of the resolution of formation or other resolution ordering such election. For purposes of any such

election, the city clerk shall be the election oNcial responsible for conducting and canvassing such election. (Ord.

2119 NCS § 2, 2001.)

The special tax ordinance may direct the Lnance director or other oNcial of the city to annually prepare for and

collect the special taxes according to the approved method of special tax apportionment without further annual

The Petaluma Municipal Code is current through Ordinance 2916 NCS, passed December 1, 2025.

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action by the council, unless an increase in the maximum tax or other alteration of such method of apportionment

is sought. (Ord. 2119 NCS § 2, 2001.)

A. If a public agency owning property, including property held in trust for any beneLciary, which is otherwise

exempt from a special tax grants a leasehold or other possessory interest in the property to a nonexempt person

or entity, the special tax shall be levied on the leasehold or possessory interest and shall be payable by the owner

of the leasehold or possessory interest.

B. When entering into a lease or other written contract creating a possessory interest that may be subject to

taxation, pursuant to subsection (A) of this section, the public agency shall include, or cause to be included, in the

contract a statement that the property interest may be subject to special taxation pursuant to this chapter, and

that the party in whom the possessory interest is vested may be subject to the payment of special taxes levied on

the interest. Failure to comply with the requirements of this section shall not, however, invalidate the contract.

C. If the special tax on any possessory interest levied pursuant to subsection (A) of this section is unpaid when

due, the tax collector may use those collection procedures which are available for the collection of assessments on

the unsecured roll.

(Ord. 2119 NCS § 2, 2001.)

Bonds may be issued hereunder to refund any outstanding special tax bonds, whether Lxed lien bonds or any

other improvement or special tax bonds, including ad valorem assessment or revenue bonds. Any savings

achieved through the issuance of refunding bonds may be used by the city in any manner that it determines to be

in the best Lnancial interests of the city. (Ord. 2241 NCS § 5, 2006; Ord. 2119 NCS § 2, 2001.)