Properties or entities of the state, federal or other local
governments shall, except as otherwise provided in Section 53317.3
of the
Government Code of the state, be exempt from the special tax
referenced and approved in this chapter.
(Ord. 485 § 4, 1990)
The authorized special tax levied in this chapter shall be collected
in the same manner as ordinary ad valorem taxes are collected and
shall be subject to the same penalties and the same procedure, sale
and lien priority in case of delinquency as is provided for ad valorem
taxes.
B.
The authorized special tax levied in this chapter shall be secured
by the lien imposed pursuant to Sections 3114.5 and 3115.5 of the
Streets and Highways Code of the state, which lien shall be a continuing
lien and shall secure each levy of the special tax. The lien of the
special tax shall continue in force and effect until the special tax
obligation is prepaid, permanently satisfied and cancelled in accordance
with Section 53344 of the
Government Code of the state or until the
special tax ceases to be levied by the legislative body of the local
agency in the manner provided in Section 53330.5 of the Government
Code.
(Ord. 485 §§ 6, 7,
1990)