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7.A. - Page 42 of 176 <br />be paid on or before the payment date established when the levy was made. The City <br />Manager or designee will promptly review all such timely -filed appeals, and if necessary, <br />meet with the appellant. If the findings of the City Manager verify that the Special Tax <br />should be modified, the Special Tax shall be corrected and, if applicable, a credit shall be <br />granted against future Special Taxes to be levied on such Parcel, unless there are <br />sufficient funds in the Maintenance Reserve to make a cash refund. The City Manager, <br />in his or her sole discretion, may review appeals filed after the January 1 deadline, <br />regardless of the merit of any such appeals. Under no circumstances will the City be <br />obligated to grant refunds of Special Taxes already levied. <br />If the City Manager determines that the Special Tax levy should not be modified, then the <br />taxpayer shall have the right to file a written appeal to the City Council, provided that the <br />appellant is current in its payment of Special Taxes, whose subsequent decision shall be <br />final and binding on all interested parties. Interpretations may be made by resolution of <br />the City Council for purposes of clarifying any vagueness or ambiguity as it relates to the <br />Special Tax, the method of apportionment, the classification of properties, or any <br />definition applicable to the CFD. <br />Nothing in this Section 9 shall be interpreted to allow a taxpayer to bring a claim that <br />would otherwise be barred by applicable statutes of limitation set forth in the CFD Law or <br />elsewhere in applicable law. <br />ATTY/RESO.0121/CC RESO REDWOOD CITY ROI ESTABLISH <br />REV: 10-21-2020 MI <br />Page 24 of 26 <br />224 <br />