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on any Taxable Parcel in excess of the applicable Maximum Annual Special Tax Rate for such <br />Taxable Parcel. <br /> <br /> Any taxpayer that believes that the amount or formula of the Special Tax is in error may <br />file a written notice with the City Manager appealing the Special Tax. Any such notice of appeal <br />must be filed by January 1 of the fiscal year for which the Special Tax in question has been levied. <br />The City Manager or his designee will then promptly review all such timely-filed appeals, and if <br />necessary, meet with the appellant. If the findings of the City Manager vedfy that the Special Tax <br />should be modified, a recommendation at that time will be made to the City Council and, as <br />appropriate, the Special Tax shall be corrected and, if applicable, a refund shall be granted from <br />such fund or account established under the fiscal agent agreement securing outstanding bonds of <br />the CFD for which the payment of such refunds is authorized. The City Manager, in his sole <br />discretion, may review appeals filed after the January 1 deadline, regardless of the merit of any <br />such appeals. Under no circumstances will the City be obligated to grant refunds for a fiscal year <br />extending beyond the fiscal year immediately preceding the fiscal year in which an appeal was <br />filed. <br /> <br /> Interpretations may be made by resolution of the City Council for purposes of clarifying <br />any vagueness or ambiguity as it relates to the Special Tax or the Maximum Annual Special Tax <br />Rates, the method of appodionment, the classification of properties, or any definition applicable to <br />the CFD. <br /> <br /> A-9 2180 <br /> <br /> <br />