AgdaPkt 2020-11-23 Joint SA PFA - Laserfiche WebLink

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7.C. - Page 31 of 54 expenses, to pay maintenance expenses and Administrative Expenses that are in excess of actual annual Services Special Tax receipts (regardless of the cause of such deficiency), or to provide tax credits to Property Owners as described in the second preceding paragraph. Each Maintenance Reserve may be used to accumulate amounts for maintenance, capital repair and replacement and any Fiscal Year's budget may show a transfer from a Maintenance Reserve as a source of funds or a transfer to a Maintenance Reserve as a use of funds. SECTION 9 ADMINISTRATIVE CHANGES The City Manager has the authority to make necessary administrative adjustments to the RMA in order to remedy any portions of this RMA that require clarification. Any taxpayer that believes that the amount of the Special Tax levied on its Parcel is in error may file a written notice with the City Manager appealing the Special Tax, provided that the appellant is current in its payment of Special Taxes. 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. During the pendency of an appeal, all Special Taxes previously levied must be paid on or before the payment date established when the levy was made. The City Manager or designee will 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, the Special Tax shall be corrected and, if applicable, a credit shall be granted against future Special Taxes to be levied on such Parcel, unless there are sufficient funds in the Maintenance Reserve to make a cash refund. The City Manager, in his or her 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 of Special Taxes already levied. If the City Manager determines that the Special Tax levy should not be modified, then the taxpayer shall have the right to file a written appeal to the City Council, provided that the appellant is current in its payment of Special Taxes, whose subsequent decision shall be final and binding on all interested parties. 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, the method of apportionment, the classification of properties, or any definition applicable to the CFD. Nothing in this Section 9 shall be interpreted to allow a taxpayer to bring a claim that would otherwise be barred by applicable statutes of limitation set forth in the CFD Law or elsewhere in applicable law. -14- 593