Title 1 — GENERAL PROVISIONS SEC. 43.10.1. TITLE.

This Article may be cited as the Special Tax Financing Law.

(Ord. 216-09, File No. 090938, App. 10/29/2009)

This Article provides an alternative method of financing certain public and private capital facilities and municipal services.

(Ord. 216-09, File No. 090938, App. 10/29/2009)

This Article is full authority for the City to undertake the matters specified herein.

(Ord. 216-09, File No. 090938, App. 10/29/2009)

This Article is adopted pursuant to Section 1.01 of the Charter of the City, in proceedings had pursuant to this Article, which are a municipal affair, any general laws referred to in this Article are deemed a part of this Article. The provisions of this Article shall not affect or limit any other provisions of law authorizing or providing for the furnishing of public and private capital facilities or services, or the raising of revenue for these purposes. The City and County may use the provisions of this Article instead of or in conjunction with any other method of financing a part or all of the cost of providing the authorized kinds of public and private capital facilities and municipal services.

(Ord. 216-09, File No. 090938, App. 10/29/2009)

The Board of Supervisors may take any actions or make any determinations which it determines are necessary or convenient to carry out the purposes of this Article and which are not otherwise prohibited by law.

(Ord. 216-09, File No. 090938, App. 10/29/2009)

Any proceedings taken or special taxes levied pursuant to this Article shall not be held invalid for failure to comply with the provisions of this Article provided such failure is not a constitutional defect.

(Ord. 216-09, File No. 090938, App. 10/29/2009)

Any procedure not expressly set forth in this Article but deemed necessary or convenient to carry out any of its purposes is authorized.

(Ord. 216-09, File No. 090938, App. 10/29/2009)

The remedies provided in this Article for the enforcement of any levy pursuant to this Article are not exclusive, and additional remedies may be provided at any time.

(Ord. 216-09, File No. 090938, App. 10/29/2009)

The Mello-Roos Community Facilities Act of 1982 (Chapter 2.5, commencing with Section 53311 of Part 1, Division 2, Title 5 of the California Government Code) (the “Act”), as amended from time to time, is incorporated in and made a part of this Article. Except as otherwise provided by this Article, the purposes, proceedings to establish a special tax district, limitations on, mode and manner of levying and collecting special taxes and the issuance of bonds secured by special taxes shall be as prescribed in the Act Act [1 ] or in the proceedings to form a district as set forth under this Article, or a combination thereof.

(Ord. 216-09, File No. 090938, App. 10/29/2009; amended by Ord. 210-19, File No. 190657, App. 9/20/2019, Eff. 10/21/2019)

CODIFICATION NOTE

1. So in Ord. 210-19.

The Board of Supervisors may provide by separate resolution such appeals procedures as it may deem appropriate to facilitate the levy and enforcement of the special taxes. Such procedures may provide for the appeal of confirmed special taxes to an official of the City responsible for the collection of the special taxes and grounds upon and times within which such appeals must be made. There shall be no appeal to the Board of Supervisors from the decision of the appointed official or other official of the City. The taking of an administrative appeal under this Article shall be a precondition to bringing any action under Section 43.10.11 of this Article.

(Ord. 216-09, File No. 090938, App. 10/29/2009)

Except as provided in Section 43.10.17, the validity of any special tax levied under this Article shall not be contested in any action or proceeding unless the action or proceeding is commenced within 30 days after the effective date of any ordinance or resolution providing for the levy of such special tax. Thereafter, a special tax may be contested only for the purpose of challenging the accuracy of computation of the special tax. Any appeal from a final judgment in the action or proceeding shall be perfected within 30 days after the entry of judgment. Except as provided in Section 43.10.18, the validity of any bonds issued under this Article shall not be contested in any action or proceeding unless the action or proceeding is commenced within 30 days after the effective date of any ordinance or resolution authorizing the issuance of such bonds. Any appeal from a final judgment in the action or proceeding shall be perfected within 30 days after the entry of judgment.

(Ord. 216-09, File No. 090938, App. 10/29/2009)

Unless the context otherwise requires, the terms defined in this Article shall have the following meanings. Defined terms used in this Article but not defined in this Article have the meaning given them in the Act.

(a) "Act" means the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5, commencing with Section 53311 of Part 1, Division 2, Title 5 of the California Government Code), as amended from time to time,

(b) "Board of Supervisors" means the Board of Supervisors of the City and County of San Francisco.

(c) "City" means the City and County of San Francisco.

(d) “Entitlement costs” means the costs to obtain approvals necessary to proceed with development, such as the cost to comply with the California Environmental Quality Act, negotiate transaction documents, conduct community outreach, and prepare development design and land use requirements, but not expenses related to any campaign or ballot measure or any other expenses prohibited by law. Entitlement costs may include interim costs as approved from time to time by the Board of Supervisors.

(e) “Incidental expense” includes all of the following:

(1) The cost of planning and designing facilities to be financed pursuant to this Article, including the cost of environmental evaluations of those facilities.

(2) The costs associated with the creation of the district, issuance of bonds, determination of the amount of taxes, collection of taxes, payment of taxes, or costs otherwise incurred in order to carry out the authorized purposes of the district.

(3) Any other expenses incidental to the construction, completion, and inspection of the authorized work, including costs for temporary facilities with a useful life of at least 3 years that are required to construct an authorized facility.

(4) Special taxes levied on a property in the district and paid by a developer on behalf of a local agency or other landowner prior to the development of the property.

(f) “Interim cost” means the market-based return on a developer’s unreimbursed capital as agreed by the developer and the City in a written agreement.

(g) “Services” means, in addition to the “Services” defined in Section 53317 of the Act and 43.10.16 of this Article, operation and maintenance of any improvements that may be financed under this Article or the Act, and any related studies, testing or monitoring.

(Ord. 216-09, File No. 090938, App. 10/29/2009; amended by Ord. 210-19,, File No. 190657, App. 9/20/2019, Eff. 10/21/2019)