§ 43.10.27. ALTERNATE PROCEDURE FOR CHANGE PROCEEDINGS NOT ADVERSELY AFFECTING TAXABLE PROPERTY IN THE SPECIAL TAX DISTRICT.
Latest version.
With respect to a special tax district formed under Section 43.10.17, as an alternate and independent procedure to those set forth in Sections 53331-53338 of the Act for making changes to the special tax district when the Board of Supervisors finds that no taxable property in the special tax district will be adversely affected by the changes, including but not limited to a change in the types of authorized public facilities or services which should be financed by an established special tax district, a change in the authorized amount of bonded indebtedness for the special tax district, a change in the rate or method of apportionment of a special tax, or the addition of a new special tax, the following requirements shall apply:
(a) The Department or Supervisor proposing the changes to the special tax district shall introduce at the Board of Supervisors a resolution stating those changes. At the time the sponsoring Department or Supervisor submits the resolution to the Clerk of the Board of Supervisors for introduction, the sponsoring Department or Supervisor shall provide written notice to the Clerk informing the Clerk that the alternate procedure and notice requirements in this Section apply to the resolution.
(b) Before adopting the resolution, but no sooner than 14 days after the introduction of the resolution, the Board of Supervisors or a committee of the Board of Supervisors shall hold a public hearing on the resolution. At the hearing, any person interested, including persons owning property within the area, may appear and present any matters material to the questions set forth in the resolution.
(c) The Clerk of the Board of Supervisors shall publish a notice of the public hearing one time in a newspaper of general circulation published in the area of the special tax district at least 7 days prior to the public hearing. The notice shall contain all of the following information:
(i) The text or a summary of the proposed resolution; the notice may refer to documents on file in the office of the Clerk of the Board of Supervisors for detail.
(ii) The time and place of the hearing.
(iii) A statement that at the hearing the testimony of all interested persons, including all persons owning property in the area, for or against the charges, will be heard.
(d) After holding the public hearing, the Board of Supervisors may adopt a resolution making the proposed changes to the special tax district as long as it concludes that the public interest, convenience and necessity would be served by the proposed changes, that the changes would not adversely affect any taxable property in the special tax district and that the changes would not adversely affect the owners of any outstanding bonds that are payable from special taxes levied in the special tax district.
(e) After adopting the resolution described in this section, the Board of Supervisors shall adopt an ordinance amending any prior ordinance levying special taxes in the Special Tax District to reflect the changes to the special tax district.
