How the special tax is divided among properties

There is no requirement that the special tax imposed pursuant to this chapter be fixed in amount or apportioned on the basis of special benefit to any property or that the facility to be financed convey a special benefit on any property in the district. It shall be sufficient that the council determines that the property to be subject to the special tax is improved or benefitted in a general manner or in any other manner. Notwithstanding anything to the contrary contained in this chapter, the facilities to be financed may be located outside of the district and may also benefit property outside the district. However, a special tax levied pursuant to this chapter may be based on benefit received by parcels of real property, or the cost of making facilities available to each parcel, or the stage or type of development or use of each parcel, or wholly or partially contingent as to all or certain parcels on the happening of one or more specified events related to the development or improvement of such parcels, or any other reasonable basis or formula as determined by the council, and any determination of the reasonableness of any special tax or the basis or method of the apportionment thereof by the council shall be final and conclusive. (1994, ord 94-77, sec 3.)32-30