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f5 A <br />administering the prepayment and the advance redemption of Bonds, and vi) a credit <br />for such Taxable Parcel's pro rata share of the reserve fund balance (if any) established <br />under the fiscal agent agreement <br />Section 8. AnpBcrtlon of Surplus Tax Revenues <br />Any amounts calected in excess of Annual Costs shall be applied as stipulated <br />in the fiscal agent agmement securing outstanding Bonds of the CFD. <br />Section 9. A ..'.d..., a Changes <br />The City Manager has the authority to make necessary administrative <br />adjustments to the Rate and Method of Apportionment in order to remedy any portions <br />of this Rate and Method of Apportionment that require clarification, provided that no <br />such adjustment shall result in a tax levy on any Taxable Parcel in excess of the <br />applicable Maximum Annual Special Tax Rate for such Taxable Parcel. <br />Any taxpayer that believes that the amount or formula of the Special Tax is in <br />error may file a written notice with the City Manager appealing the Special Tax. Any <br />such notice of appeal must be filed by January 1 of the fiscal year for which the Special <br />Tax in question has been levied. The City Manager or his designee will then promptly <br />review all such timely -filed appeals, and if necessary, meet with the appellant If the <br />findings of the City Manager verify that the Special Tax should be modified, a <br />recommendation at that time will be made to the City Council and, as appropriate, the <br />Special Tax shall be corrected and, if applicable, a refund shall be granted from such <br />fund or account established under the fiscal agent agreement securing outstanding Bonds <br />of the CFD for which the payment of such refunds is authorized. The City Manager, in <br />his sole discretion, may review appeals filed after the January 1 deadline, regardless of <br />the merit of any such appeals. Under no circumstances will the City be obligated to <br />grant refunds for a fiscal year extending beyond the fiscal year immediately preceding <br />the fiscal year in which an appeal was filed. <br />Interpretations may be made by resolution of the City Council for purposes of <br />clarifying any vagueness or ambiguity as it relates to the Special Tax or the Maximum <br />Annual Special Tax Rates, the method of apportionment, the classification of <br />properties, or any definition applicable to the CFD. <br />B -8 <br />