Piedmont Municipal Code Ch. 20B Municipal Services Special

partially within the City of Piedmont, all such parcels whose residents are eligible to register to vote in Piedmont and/or all such parcels which are eligible to receive services from the City of Piedmont pursuant to the 911 Emergency System as of March 1 of the fiscal year immediately preceding the fiscal year in which the special taxes are payable shall be subject to the special taxes assessed pursuant to Chapter 20B. Each parcel shall be taxed pursuant to this Section 20B.4 according to its actual use as of March 1 of the fiscal year immediately preceding the fiscal year in which any such special tax is payable.

SECTION 20B.5 HEARING, TAX LIEN AND INCLUSION IN CITY TAXES

Prior to levying a tax under this Ordinance in any fiscal year, the City Council shall conduct a public hearing on the proposed tax. Such hearing may be conducted simultaneously with a hearing relating to the annual budget for the fiscal year in which the special tax is to apply. Notice of such hearing shall be posted on the official bulletin board at City Hall at least 10 days prior to the hearing. All of the information and material which the City Council intends to consider at such hearing and the proposed amount of tax to be raised shall be made available to the public by being on file in the office of the City Clerk for at least 10 days prior to said hearing.

Following said hearing, the Council may adopt a resolution fixing the amount of tax to be raised.

SECTION 20B.6 COLLECTION

Pursuant to Government Code section 53087.4, any special tax authorized under this chapter shall be collected by the Tax Collector of the County of Alameda. Any charges made by such Tax Collector shall be paid out of funds deducted from the gross proceeds of the tax.

SECTION 20B.7 INCREASE APPROPRIATIONS LIMIT

Pursuant to California Constitution Article XIIIB, the appropriations limit for the City of Piedmont will be increased by the aggregate sum collected by levy of this special tax in each of the years covered by this Ordinance.

SECTION 20B.8 FUNDING AND EXPENDING PROCEEDS

Proceeds of any tax levied under this Ordinance shall be deposited into the General Fund of the City.

SECTION 20B.9 UNEXPENDED RESIDUE

To the extent it has actually determined by an audit of the City’s finances that there is an unexpended residue (as defined hereafter) of any money raised by the City under this Ordinance for a particular fiscal year, then the City Council shall use such residue in the next fiscal year for which the tax under this Ordinance has not been established, and shall reduce the amount of the tax for such subsequent fiscal year by the amount of the unexpended residue. Unexpended