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prepayment premium required under the fiscal agent agreement to be paid on outstanding bonds to be called on the next permissible call date times the ratio that such Parcel's number of taxable commercial square feet bears to the total taxable commercial square feet in such Fiscal Year times the unpaid bond principal outstanding at the beginning of such Fiscal Year, v) a reasonable fee, fixed by the City, for the cost of administering the prepayment and the advance redemption of bonds, and vi) a credit for such Taxable Parcel's pro rata share of the reserve fund balance (if any) established under the fiscal agent agreement. Section 8. Application of Surplus Tax Revenues Any amounts collected in excess of Annual Costs shall be applied as stipulated in the fiscal agent agreement securing outstanding bonds of the CFD. Section 9. Administrative Changes The City Manager has the authority to make necessary administrative adjustments to the Rate and Method of Apportionment in order to remedy any portions of this Rate and Method of Apportionment that require clarification, provided that no such adjustment shall result in a tax levy on any Taxable Parcel in excess of the applicable Maximum Annual Special Tax Rate for such Taxable Parcel. Any taxpayer that believes that the amount or formula of the Special Tax is in error may file a written notice with the City Manager appealing the Special Tax. Any such notice of appeal must be filed by January 1 of the fiscal year for which the Special Tax in question has been levied. The City Manager or his designee will then promptly review all such timely-filed appeals, and if necessary, meet with the appellant. If the findings of the City Manager verify that the Special Tax should be modified, a recommendation at that time will be made to the City Council and, as appropriate, the Special Tax shall be corrected and, if applicable, a refund shall be granted from such fund or account established under the fiscal agent agreement securing outstanding bonds of the CFD for which the payment of such refunds is authorized. The City Manager, in his sole discretion, may review appeals filed after the January 1 deadline, regardless of the merit of any such appeals. Under no circumstances will the City be obligated to grant refunds for a fiscal year extending beyond the fiscal year immediately preceding the fiscal year in which an appeal was filed. Interpretations may be made by resolution of the City Council for purposes of clarifying any vagueness or ambiguity as it relates to the Special Tax or the Maximum Annual Special Tax Rates, the method of C-10 13611