San Francisco County Municipal Code Art. X Special Tax Financing Law

This Article may be cited as the Special Tax Financing Law. (Ord. 216-09, File No. 090938, App. 10/29/2009)

This Article provides an alternative method of financing certain public and private capital facilities and municipal services. (Ord. 216-09, File No. 090938, App. 10/29/2009)

This Article is full authority for the City to undertake the matters specified herein. (Ord. 216-09, File No. 090938, App. 10/29/2009)

This Article is adopted pursuant to Section 1.01 of the Charter of the City, in proceedings had pursuant to this Article, which are a municipal affair, any general laws referred to in this Article are deemed a part of this Article. The provisions of this Article shall not affect or limit any other provisions of law authorizing or providing for the furnishing of public and private capital facilities or services, or the raising of revenue for these purposes. The City and County may use the provisions of this Article instead of or in conjunction with any other method of financing a part or all of the cost of providing the authorized kinds of public and private capital facilities and municipal services. (Ord. 216-09, File No. 090938, App. 10/29/2009)

The Board of Supervisors may take any actions or make any determinations which it determines are necessary or convenient to carry out the purposes of this Article and which are not otherwise prohibited by law. (Ord. 216-09, File No. 090938, App. 10/29/2009)

Any proceedings taken or special taxes levied pursuant to this Article shall not be held invalid for failure to comply with the provisions of this Article provided such failure is not a constitutional defect. (Ord. 216-09, File No. 090938, App. 10/29/2009)

Any procedure not expressly set forth in this Article but deemed necessary or convenient to carry out any of its purposes is authorized. (Ord. 216-09, File No. 090938, App. 10/29/2009)

The remedies provided in this Article for the enforcement of any levy pursuant to this Article are not exclusive, and additional remedies may be provided at any time. (Ord. 216-09, File No. 090938, App. 10/29/2009)

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 made a part of this Article. Except as otherwise provided by this Article, the purposes, proceedings to establish a special tax district, limitations on, mode and manner of levying and collecting special taxes and the issuance of bonds secured by special taxes shall be as prescribed in the Act Act1 or in the proceedings to form a district as set forth under this Article, or a combination thereof. (Ord. 216-09, File No. 090938, App. 10/29/2009; amended by Ord. 210-19, File No. 190657, App. 9/20/2019, Eff. 10/21/2019) CODIFICATION NOTE

1. So in Ord. 210-19.

The Board of Supervisors may provide by separate resolution such appeals procedures as it may deem appropriate to facilitate the levy and enforcement of the special taxes. Such procedures may provide for the appeal of confirmed special taxes to an official of the City responsible for the collection of the special taxes and grounds upon and times within which such appeals must be made. There shall be no appeal to the Board of Supervisors from the decision of the appointed official or other official of the City. The taking of an administrative appeal under this Article shall be a precondition to bringing any action under Section 43.10.11 of this Article. (Ord. 216-09, File No. 090938, App. 10/29/2009)

Except as provided in Section 43.10.17, the validity of any special tax levied under this Article shall not be contested in any action or proceeding unless the action or proceeding is commenced within 30 days after the effective 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 final judgment in the action or proceeding shall be perfected within 30 days after the entry of judgment. Except as provided in Section 43.10.18, the validity of any bonds issued under this Article shall not be contested in any action or proceeding unless the action or proceeding is commenced within 30 days after the effective date of any ordinance or resolution authorizing the issuance of such bonds. Any appeal from a final judgment in the action or proceeding shall be perfected within 30 days after the entry of judgment. (Ord. 216-09, File No. 090938, App. 10/29/2009)

Unless the context otherwise requires, the terms defined in this Article shall have the following meanings. Defined terms used in this Article but not defined in this Article have the meaning given them in the Act. (a) "Act" means 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), as amended from time to time, (b) "Board of Supervisors" means the Board of Supervisors of the City and County of San Francisco. (c) "City" means the City and County of San Francisco. (d) “Entitlement costs” means the costs to obtain approvals necessary to proceed with development, such as the cost to comply with the California Environmental Quality Act, negotiate transaction documents, conduct community outreach, and prepare development design and land use requirements, but not expenses related to any campaign or ballot measure or any other expenses prohibited by law. Entitlement costs may include interim costs as approved from time to time by the Board of Supervisors. (e) “Incidental expense” includes all of the following: (1) The cost of planning and designing facilities to be financed pursuant to this Article, including the cost of environmental evaluations of those facilities. (2) The costs associated with the creation of the district, issuance of bonds, determination of the amount of taxes, collection of taxes, payment of taxes, or costs otherwise incurred in order to carry out the authorized purposes of the district. (3) Any other expenses incidental to the construction, completion, and inspection of the authorized work, including costs for temporary facilities with a useful life of at least 3 years that are required to construct an authorized facility. (4) Special taxes levied on a property in the district and paid by a developer on behalf of a local agency or other landowner prior to the development of the property. (f) “Interim cost” means the market-based return on a developer’s unreimbursed capital as agreed by the developer and the City in a written agreement. (g) “Services” means, in addition to the “Services” defined in Section 53317 of the Act and 43.10.16 of this Article, operation and maintenance of any improvements that may be financed under this Article or the Act, and any related studies, testing or monitoring. (Ord. 216-09, File No. 090938, App. 10/29/2009; amended by Ord. 210-19 ,, File No. 190657, App. 9/20/2019, Eff. 10/21/2019) TITLE 2 - - PROVISIONS RELATING TO FORMATION OF DISTRICTS

The name of any district created under this Article shall be substantially as follows: "City and County of San Francisco Special Tax District No. ____________ ( )." (Ord. 216-09, File No. 090938, App. 10/29/2009)

For purposes of any election herein, unless otherwise waived by unanimous action of all qualified electors, the time for the conduct of the election shall be not less than 30 nor more than 120 days from the adoption of the Resolution of Formation or other resolution ordering such election. For purposes of any such election, the Clerk of the Board of Supervisors shall be the election official responsible for conducting and canvassing such election. In order to reduce the procedural burdens on the City and County and its property owners, this Article establishes certain procedures by which one or more property owners may vote in favor of special taxes, bonded indebtedness, an appropriations limit, and annexation to a district by unanimous approval. The Board of Supervisors hereby finds and declares that any unanimous approval constitutes the vote of the qualified elector in favor of the matters addressed in the unanimous approval for purposes of the California Constitution, including, but not limited to Articles XIIIA and XIIIC. (Ord. 216-09, File No. 090938, App. 10/29/2009)

In addition to the facilities that may be financed under the Act, special taxes may be levied and bonds may be issued to finance or refinance any of the following on any land in the City, and the related interim costs::1 (a) The acquisition, installation and improvement of energy efficiency, water conservation, water pollution control, and renewable equipment with an estimated useful life of five years or longer and/or energy efficiency, water conservation, water pollution control, and renewable energy improvements that are attached to or on real property and in buildings, whether such real property or buildings are privately or publicly owned. Energy efficiency, water conservation, water pollution control and renewable energy improvements may only be installed on a privately owned building and on privately owned real property with the prior written consent of the owner or owners of the building or real property. (b) The work deemed necessary to bring new or existing buildings or real property, including privately owned buildings or real property, into compliance with seismic safety standards or regulations1 Work on privately owned property may only be financed with the prior written consent of the owner or owners of the privately owned property. (c) Demolition or partial demolition of existing buildings and structures, but only to the extent that this work is required to prepare areas that will be (1) in a public right of way, (2) in a publicly owned park or open space, (3) developed with other public facilities or improvements, (4) in a privately owned, publicly accessible park or open space or (5) developed with facilities or improvements that are being financed pursuant to subsection (f) and are listed in the resolution of formation for the special tax district and the ordinance levying the special taxes in the special tax district. (d) Work on qualified historical buildings or structures, including deconstruction and reconstruction work, relocation and flood- proofing costs. Such work shall be carried out in accordance with applicable historic rehabilitation standardstt1. Such work on privately owned property may only be financed with the prior written consent of the owner or owners of the privately owned property. (e) Sustainability studies and guideline documents related to development in the planning area governed by any area plan document approved by the Board of Supervisors..1 (f) The purchase, construction, reconstruction, expansion, improvement, or rehabilitation of real or other tangible property with an estimated useful life of three years or longer, whether such property is privately or publicly owned, if the Board of Supervisors has provided for the financing of such property in the resolution of formation for the special tax district and the ordinance levying the special taxes in the special tax district. (g) For the development of (i) the 20th Street Historic Buildings (as described in Board of Supervisors Resolution No. 273-14), (ii) the area known as Seawall Lot 349 or Pier 70 (described in Board of Supervisors Resolution No. 401-17), (iii) the project known as the Mission Rock project (described in Board of Supervisors Resolution No. 42-18), and (iv) any previously undeveloped or underutilized area larger than 25 acres that the Board of Supervisors finds could not be developed without private investment to fund initial construction of public utility infrastructure, public access and open space areas, public right-of-ways, and other public amenities, the private developer’s costs to establish the regulatory framework governing development in the area and to support the feasibility of special tax or other financing districts, including entitlement costs, if approved in the resolution of formation for the special tax district and the ordinance levying the special taxes in the special tax district. (Ord. 216-09, File No. 090938, App. 10/29/2009; amended by Ord. 205-13 , File No. 130781, App. 10/11/2013, Eff. 11/10/2013; Ord. 283-18, File No. 180612, App. 12/7/2018, 1/7/2019; Ord. 210-19, File No. 190657, App. 9/20/2019, Eff. 10/21/2019) CODIFICATION NOTE

1. So in Ord. 210-19.

In proceedings under this Article to establish a district, and notwithstanding any provision of the Act, the resolution of intention to establish the district may include the following in the case of any special tax levied against any taxable parcel used for private residential purposes to pay for facilities, (1) the maximum special tax that may be levied against such parcel, which shall be specified as a dollar amount that shall be calculated and established not later than the date on which the applicable parcel is first subject to the tax because of its use for private residential purposes, and which amount shall not be increased over time except for increases not to exceed 2 percent per year, (2) a tax year after which no further special tax subject to this sentence shall be levied against or collected from the applicable taxable residential parcel, except that a special tax that was lawfully levied in or before the final tax year and that remains delinquent may be collected in subsequent years, and (3) a statement that under no circumstances will the special tax levied in any fiscal year against any taxable residential parcel subject to this sentence be increased by more than 10 percent of the maximum special tax applicable to the taxable residential parcel because of delinquency or default by the owner of any other parcel within the district. For purposes of this Section, a parcel shall be considered “used for private residential purposes” not later than the date on which an occupancy permit for private residential use is issued. Notwithstanding the above, the district may establish limitations on the increase in the levy of special taxes on non-residential property because of a delinquency or default by the owner of any other parcel within the district provided such limitations are established in the resolution of intention and approved by the qualified electors of the district at the time of formation of the district. Nothing in this Section is intended to or shall prohibit the legislative body from (i)1 establishing different tax rates for different categories of residential property and non-residential property, (2) changing the dollar amount of the special tax for a taxable residential parcel or taxable non-residential parcel if the size of the residence is increased or if the size or use of the parcel is changed, or (3) using special tax revenues deposited into a reserve fund that is intended to pay for authorized facilities to pay debt service on bonds following delinquencies by property owners in the district. (Added by Ord. 210-19, File No. 190657, App. 9/20/2019, Eff. 10/21/2019) CODIFICATION NOTE

1. So in Ord. 210-19.

A special tax district may enter into an agreement with any third party that pledges to the special tax district funds that will be used to pay for facilities or services that the special tax district is authorized to finance or to pay debt service on bonds or debt issued by or for the special tax district. (Added by Ord. 210-19, File No. 190657, App. 9/20/2019, Eff. 10/21/2019)

(a) In addition to the services that may be financed under the Act, special taxes may be levied to finance the following within the City: (i) Recreation program services, library services, maintenance services for elementary and secondary schoolsites and structures, and the operation and maintenance of museums and cultural facilities if they have been approved by the qualified electors, regardless of whether the qualified electors are landowners or registered voters. (ii) Any other services that the Board of Supervisors has authorized in the resolution of formation for the special tax district and the ordinance levying the special taxes in the special tax district. (b) It is hereby specifically provided that in proceedings under this Article to finance services, (i) the services may replace or supplant those provided before the district was formed, despite the limitations in Section 53313, and (ii) the services financed by the district may be provided inside or outside the district1 (Ord. 216-09, File No. 090938, App. 10/29/2009; amended by Ord. 283-18, File No. 180612, App. 12/7/2018, 1/7/2019; Ord. 210-1, File No. 190657, App. 9/20/2019, Eff. 10/21/2019) CODIFICATION NOTE

1. So in Ord. 210-1.

(a) As an alternate and independent procedure for forming a special tax district, the Board of Supervisors may form a special tax district that initially consists solely of territory proposed for annexation to the special tax district in the future, with the condition that a parcel or parcels within that territory may be annexed to the special tax district and subjected to the special tax only with the unanimous approval of the owner or owners of such parcel or parcels at the time that such parcel or those parcels are annexed. In such case, the Board of Supervisors shall follow the procedures set forth in the Act for the formation of a community facilities district, with the following exceptions: (i) The Board of Supervisors shall not be obligated to specify the rate or rates of special tax in the resolution of intention or the resolution of formation, provided that both of the following are met: (A) the resolution of intention and the resolution of formation include a statement that the rate shall be established in an amount required to finance or refinance the authorized improvements and to pay the district's administrative expenses, and (B) the maximum rate of special tax applicable to a parcel or parcels shall be specified in the unanimous approval described in this Section relating to such parcel or parcels. (ii) In lieu of approval pursuant to an election held in accordance with the procedures set forth in this Article and in Sections 53326, 53327, 53327.5 and 53328 of the Act, the appropriations limit for the special tax district, the applicable rate, method of apportionment and manner of collection of special tax and the authorization to incur bonded indebtedness for the special tax district may be specified and approved by the unanimous approval of the owner or owners of each parcel or parcels at the time that such parcel or parcels are annexed to the special tax district. No additional hearings or procedures are required, and a unanimous approval shall be deemed to constitute a unanimous vote in favor of the appropriations limit for the special tax district, the authorization to levy the special tax on such parcel or parcels and the authorization to incur bonded indebtedness for the special tax district. (iii) This subsection establishes the applicable protest provisions in the event the City forms a special tax district pursuant to the procedures set forth in this Section. If 50 percent or more of the registered voters, or six registered voters, whichever is more, residing within the territory proposed to be annexed to the special tax district in the future, or if the owners of one-half or more of the area of land proposed to be annexed in the future and not exempt from the special tax, file written protests against establishment of the special tax district, and protests are not withdrawn so as to reduce the protests to less than a majority, no further proceedings to form the special tax district shall be undertaken for a period of one year from the date of decision of the Board of Supervisors on the issues discussed at the hearing, if the majority protests of the registered voters or of the landowners are only against the furnishing of a specified type or types of facilities or services within the district, or against levying a specified special tax, those types of facilities or services or the specified special tax shall be eliminated from the resolution of formation. (iv) The Board of Supervisors shall not record a notice of special tax lien against any parcel or parcels in the special tax district until such time as the owner or owners of such parcel or parcels have given their unanimous approval of such parcel or parcels' annexation to the special tax district, at which time the notice of special tax lien shall be recorded against such parcel or parcels as set forth in Section 53328.3 of the Act. (b) Notwithstanding the provisions of Section 53340 of the Act, after adoption of the resolution of formation for a special tax district described in subdivision (a) hereof, the Board of Supervisors may, by ordinance, provide for the levy of the special taxes on parcels that will annex to the special tax district at the rate or rates to be approved by unanimous approval of the owner or owners of each parcel or parcels to be annexed to the special tax district and for apportionment and collection of the special taxes in the manner specified in the resolution of formation. No further ordinance shall be required even though no parcels may then have annexed to the special tax district. Notwithstanding the provisions of Section 53359 of the Act and Section 43.10.11 of this Article, the City may bring an action to determine the validity of any special taxes levied pursuant to this, Article and authorized pursuant to the procedures set forth in this Section 43.10.17 pursuant to Chapter 9 (commencing with Section 860) of Division 5 of Title 10 of Part 2 of the Code of Civil Procedure. Notwithstanding Section 53359 of the Act and Section 43.10.11 of this Article, if an action is brought by an interested person pursuant to Section 863 of the Code of Civil Procedure to determine the validity of any special taxes levied against a parcel pursuant to this Article and authorized pursuant to the procedures set forth in this section, the action shall be brought pursuant to Chapter 9 (commencing with Section 860) of Division 5 of Title 10 of Part 2 of the Code of Civil Procedure, but shall, notwithstanding the time limits specified in Section 860 of the Code of Civil Procedure, be commenced within 15 days after the date on which the notice of special tax lien is recorded against the parcel. Any appeal from a judgment in any action or proceeding described in this subdivision shall be commenced within 30 days after entry of judgment. (d) With respect to a, special tax district formed pursuant to the alternate and independent proced

860 of the Code of Civil Procedure, be commenced within 15 days after the date on which the notice of special tax lien is recorded against the parcel. Any appeal from a judgment in any action or proceeding described in this subdivision shall be commenced within 30 days after entry of judgment. (d) With respect to a, special tax district formed pursuant to the alternate and independent procedure set forth in this Section 43.10.17, nothing in this Section shall prohibit the City from obtaining the approval of the qualified electors with respect to a particular parcel or parcels as to, the annexation of such parcels to the special tax district, the appropriations limit for the special tax district, the applicable rate, method of apportionment and manner of collection of special tax and the authorization to incur bonded indebtedness for the special tax district pursuant to any other procedure authorized by the Act. (Ord. 216-09, File No. 090938, App. 10/29/2009) TITLE 3 - - PROVISIONS RELATING TO BONDS

(a) As an alternate and independent procedure for conducting an election on the proposition to authorize bonded indebtedness for a special tax district formed pursuant to Section 43.10.17, and in lieu of the procedure set forth in this Article and in Sections 53353.5, 53354 and 53355 of the Act, the proposition to authorize bonded indebtedness may be approved by the owner or owners of a parcel or parcels of property at the time that the parcel or parcels are annexed to the special tax district pursuant to the unanimous approval described in 43.10.17. No additional hearings or procedures are required, and such unanimous approval shall be deemed to constitute a unanimous vote in favor of such proposition. (b) Notwithstanding the provisions of Section 53359 of the Act and Section 43.10.11 of this Article, the City may bring an action, pursuant to Chapter 9 (commencing with Section 860) of Division 5 of Title 10 of Part 2 of the Code of Civil Procedure, to determine the validity of any bonds issued pursuant to this Article and authorized pursuant to the procedures set forth in this Section 43.10.18. Notwithstanding the provisions of Section 53359 of the Act and Section 43.10.11 of this Article, if an action is brought by an interested person pursuant to Section 863 of the Code of Civil Procedure to determine the validity of any bonds issued pursuant to this Article and authorized pursuant to the procedures set forth in this Section 43.10.18, the action shall be brought pursuant to Chapter 9 (commencing with Section 860) of Division 5 of Title 10 of Part 2 of the Code of Civil Procedure but shall, notwithstanding the time limits specified in Section 860 of the Code of Civil Procedure, be commenced within 30 days after the effective date of the resolution described in Section 53351 of the Act. Any appeal from a judgment in any action or proceeding described in this subdivision shall be commenced within 30 days after entry of judgment. (c) With respect to a special tax district formed pursuant to Section 43.10.17, nothing in this Section shall prohibit the City from obtaining the approval of the qualified electors with respect to a particular parcel or parcels as to the authorization to incur bonded indebtedness for the special tax district pursuant to any other procedure authorized by the Act. (Ord. 216-09, File No. 090938, App. 10/29/2009)

In connection with formation of a special tax district and annexation of a parcel or parcels to the special tax district pursuant to the alternate and independent procedure set forth in Section 43.10.17 and the conduct of an election on the proposition to authorize bonded indebtedness pursuant to the alternate and independent procedure set forth in Section 43.10.18, the City may, without additional hearings or procedures, designate a parcel or parcels as an improvement area within the Special Tax District. Such improvement area shall be known as "Improvement Area No. ___" of "Special Tax District ___." After the designation of a parcel or parcels as an improvement area, all proceedings for approval of the appropriations limit, the rate, method of apportionment and, manner of collection of special tax and the authorization to incur bonded indebtedness for such parcel or parcels shall apply only to the improvement area. (Ord. 216-09, File No. 090938, App. 10/29/2009)

Bonds may be issued under this Article to refund any outstanding special tax bonds or other indebtedness payable from special taxes, whether fixed 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 financial interests of the City. (Ord. 216-09, File No. 090938, App. 10/29/2009)

In connection with the issuance of bonds pursuant to this Article, the Board may determine and may declare in the resolution authorizing the issuance of the bonds that it will obligate itself to advance available surplus funds in the amount of any delinquent special taxes as an advance recoverable upon payment of delinquent special taxes. For purposes of this section, "available surplus funds" shall mean any surplus moneys held by the City at the end of each fiscal year in excess of the amounts required to pay lawful municipal obligations of the City for that fiscal year, all as determined by the Board of Supervisors in its sole discretion, whose determination shall

be final and binding. TITLE 4 - - SUPPLEMENTAL PROVISIONS

This chapter is to be liberally construed. (Ord. 216-09, File No. 090938, App. 10/29/2009)

Any proceedings taken or special tax levied pursuant to this Article shall not be held invalid for failure to comply with the provisions of this Article provided such failure is not a constitutional defect. (Ord. 216-09, File No. 090938, App. 10/29/2009)

To the extent that the provisions of this Article are inconsistent with the provisions of any general statute or special act or parts thereof the provisions of this Article shall be deemed controlling. (Ord. 216-09, File No. 090938, App. 10/29/2009)

If any provisions of this Article or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect any other provision or application of this Article which can be given effect without the invalid provision or application, and to this end the provisions of this Article are declared to be severable. The Board of Supervisors hereby declares that it would have adopted and passed this Article and each section, subsection, sentence, clause, phrase and word hereof, irrespective of the fact that any one or more of the other sections, subsections, sentences, clauses, phrases or words hereof be declared invalid or unconstitutional. (Ord. 216-09, File No. 090938, App. 10/29/2009) TITLE 5 - - CHANGE PROCEEDINGS

OWNERS. With respect to a special tax district formed under Section 43.10.17, as an alternate and independent procedure for making the changes described in Section 53330.7 of the Act, the changes may be made with the unanimous approval of the owner or owners of the parcel or parcels that will be affected by the change and the written consent of the local agency. No additional hearings or procedures are required, and the unanimous approval shall be deemed to constitute a unanimous vote in favor of the proposed changes. If the proceeds of a special tax are being utilized to retire any debt incurred pursuant to this chapter and the unanimous approval relates to the reduction of the special tax rate, the unanimous approval shall recite that the reduction or termination of the special tax would not interfere with the timely retirement of that debt.

(Added by Ord. 205-13, File No. 130781, App. 10/11/2013, Eff. 11/10/2013)

AFFECTING TAXABLE PROPERTY IN THE SPECIAL TAX DISTRICT. With respect to a special tax district formed under Section 43.10.17, as an alternate and independent procedure to those set forth in Sections 53331-53338 of the Act for making changes to the special tax district when the Board of Supervisors finds that no taxable property in the special tax district will be adversely affected by the changes, including but not limited to a change in the types of authorized public facilities or services which should be financed by an established special tax district, a change in the authorized amount of bonded indebtedness for the special tax district, a change in the rate or method of apportionment of a special tax, or the addition of a new special tax, the following requirements shall apply: (a) The Department or Supervisor proposing the changes to the special tax district shall introduce at the Board of Supervisors a resolution stating those changes. At the time the sponsoring Department or Supervisor submits the resolution to the Clerk of the Board of Supervisors for introduction, the sponsoring Department or Supervisor shall provide written notice to the Clerk informing the Clerk that the alternate procedure and notice requirements in this Section apply to the resolution. (b) Before adopting the resolution, but no sooner than 14 days after the introduction of the resolution, the Board of Supervisors or a committee of the Board of Supervisors shall hold a public hearing on the resolution. At the hearing, any person interested, including persons owning property within the area, may appear and present any matters material to the questions set forth in the resolution. (c) The Clerk of the Board of Supervisors shall publish a notice of the public hearing one time in a newspaper of general circulation published in the area of the special tax district at least 7 days prior to the public hearing. The notice shall contain all of the following information: (i) The text or a summary of the proposed resolution; the notice may refer to documents on file in the office of the Clerk of the Board of Supervisors for detail. (ii) The time and place of the hearing. (iii) A statement that at the hearing the testimony of all interested persons, including all persons owning property in the area, for or against the charges, will be heard. (d) After holding the public hearing, the Board of Supervisors may adopt a resolution making the proposed changes to the special tax district as long as it concludes that the public interest, convenience and necessity would be served by the proposed changes, that the changes would not adversely affect any taxable property in the special tax district and that the changes would not adversely affect the owners of any outstanding bonds that are payable from special taxes levied in the special tax district. (e) After adopting the resolution described in this section, the Board of Supervisors shall adopt an ordinance amending any prior ordinance levying special taxes in the Special Tax District to reflect the changes to the special tax district. (Added by Ord. 205-13, File No. 130781, App. 10/11/2013, Eff. 11/10/2013)

PROPERTY IN THE JURISDICTION OF THE PORT COMMISSION. The following provisions apply to districts established on Port land: (a) Assessor’s parcel numbers shall not be required in a landowner election. (b) In the resolution of intention to establish a district, the Board of Supervisors shall fix a time for a public hearing on the establishment of the district that may be more than 60 days after the adoption of the resolution. (c) The Executive Director of the Port Commission shall execute the ballot on behalf of the City whenever the City is a landowner of property within Port Commission jurisdiction. (d) Debt of the district may include an obligation to repay the Port Commission for advances made to pay for authorized costs, the district may execute a promissory note in favor of the Port Commission to evidence such debt, and the maximum term of such debt shall be specified in the Note and shall not exceed the term specified in the Note (if any). (e) To the extent listed in the resolution of formation for the special tax district and the ordinance levying the special taxes in the special tax district, special taxes may be levied and bonds may be issued to finance relocation assistance and costs related to the relocation of displaced tenants and/or residents within the territory of the district, including all the payments required by Chapter 16 (commencing with Section 7260) of Division 7 of Title 1 of the California Government Code. This displacement shall be deemed to be the result of public action. (Added by Ord. 210-19, File No. 190657, App. 9/20/2019, Eff. 10/21/2019)

AGREEMENT. The City may enter into an agreement described in Section 53316.2 of the Act at any time. (Added by Ord. 210-19, File No. 190657, App. 9/20/2019, Eff. 10/21/2019)