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Legal Resources | Government Code |  GC  53344.2  

Special Taxes; Community Facilities District   

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(a) Each legislative body of a district may, subject to the provisions set forth below, declare a "special tax penalties amnesty program" on or before December 31, 1998.

(b) A special tax penalties amnesty program may be declared only after the legislative body makes the following findings at a public hearing for which notice has been provided pursuant to Section 6061 at least 20 days prior to the date of the hearing:

(1) That the total dollar amount of special tax delinquencies, not including delinquency penalties and redemption penalties, in the district has been equal to or greater than 10 percent of the total special tax levy in each of the two most recent tax years.

(2) At least one parcel within the district has been offered for sale at a legally noticed foreclosure proceeding conducted in accordance with this article and no minimum bids were received.

(3) The special tax penalties amnesty program may result in special taxes being paid for the benefit of the debtholders prior to when these taxes are likely to be recovered using available remedies.

(c) In addition to the notice required pursuant to subdivision (b), the legislative body shall provide notice of the hearing to the underwriter or underwriters of any bonds of the district by first-class mail at least 20 days before the date of the hearing.

(d) The special tax penalties amnesty program shall begin and end on a date certain and shall not extend for a period of more than 60 days.

(e) Notice of the special tax penalties amnesty program shall be published in a newspaper of general circulation published in the area of the district at least 30 days prior to the special tax penalties amnesty deadline.

(f) The notice shall be mailed to all property owners at their address as it appears on the last secured roll at least 30 days prior to the beginning of the special tax penalties amnesty period.

(g) The notice required in subdivisions (e) and (f) above shall contain at a minimum the following:

(1) The name and telephone number of the person representing the district who may be contacted to determine the amount due on any parcel if paid in accordance with the program.

(2) The method and place of payment.

(3) The deadline for the program and for making the payment.

(4) A statement in bold print that this program expires on the payment deadline date and there will be no additional programs absent the authorization of the Legislature and the local legislative body.

(5) The percentage or maximum amount of penalties and interest that may be waived on any parcel.

(h) The special tax penalties amnesty program shall provide that upon payment of (1) all past due special taxes, (2) administrative costs including costs to remove the special taxes from the tax rolls, regular administrative costs, and fees associated with establishing and administering the special tax penalties amnesty program, and (3) fees and expenses of any foreclosure and sale proceedings, including the fees and expenses of foreclosure counsel, by the stated deadline the district shall waive some or all of the delinquency penalties and redemption penalties incurred with respect to those special taxes. The percentage or maximum amount of penalties and interest waived shall be in the legislative body's discretion. The charges with penalties to be waived shall be removed from the tax roll pursuant to Section 53356.2 and local administrative procedures, and any distributions made to the district prior to collection pursuant to Chapter 3 (commencing with Section 4701) of Part 8 of Division 1 of the Revenue and Taxation Code shall be repaid by the district prior to granting the waiver.

(Added by Stats. 1997, Ch. 946, Sec. 4.)