Source: https://www.codepublishing.com/CA/ElkGrove/html/ElkGrove03/ElkGrove0321.html
Timestamp: 2019-12-16 09:49:49
Document Index: 345960402

Matched Legal Cases: ['§2', '§2', '§3', '§2', '§3', '§3', '§3', '§2', '§4', '§4', '§3', '§2']

Chapter 3.21 COMMUNITY FACILITIES DISTRICT NO. 2005-1 SPECIAL TAX
COMMUNITY FACILITIES DISTRICT NO. 2005-1 SPECIAL TAX
3.21.010 Levy of special tax.
3.21.020 Collection of special tax.
3.21.030 Claims for refund.
A. Ord. 11-2006 establishes tax.
B. Ord. 19-2017 adds territory as described to District 2005-1 and levies the tax.
C. Ord. 5-2018 adds territory as described to District 2005-1 and levies the tax. [Ord. 5-2018 §§2, 5, eff. 4-13-2018; Ord. 19-2017 §§2, 5, eff. 9-22-2017; Ord. 7-2009 §3, eff. 5-1-2009; Ord. 11-2006 §2, eff. 4-21-2006]
Pursuant to Section 53340 of the California Government Code and the Resolution of Formation, the special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same procedure, sale, and lien priority in case of delinquency as is provided for ad valorem taxes; provided, however, that the City may directly bill the special tax, may collect special taxes at a different time or in a different manner if necessary to meet the financial obligations of the District or as otherwise determined appropriate by the City. [Ord. 5-2018 §3, eff. 4-13-2018; Ord. 19-2017 §3, eff. 9-22-2017; Ord. 7-2009 §3, eff. 5-1-2009; Ord. 11-2006 §2, eff. 4-21-2006]
A. All claims shall be filed, in writing, with the Finance Director during the fiscal year in which the error is believed to have occurred. The claimant shall file the claim within this time period and the claim shall be finally acted upon by the City Council as a prerequisite to bringing suit thereon.
D. The procedure described in this chapter, and any additional procedures established by the City Council, shall be the exclusive claims procedure for claimants seeking a refund of the tax. The decision of the City Council shall be final. [Ord. 5-2018 §4, eff. 4-13-2018; Ord. 19-2017 §4, eff. 9-22-2017; Ord. 7-2009 §3, eff. 5-1-2009; Ord. 11-2006 §2, eff. 4-21-2006]