Report required before creating a special tax district

At the time of the adoption of the resolution of intention to establish a district, the council shall direct the appropriate administrative head or heads to study the proposed district. The council shall also request the appropriate administrative head to hire a special tax consultant recognized in the area of special tax district formation and file with the council a community facilities district report from such special tax consultant at least ten days before the public hearing on the proposed district. The report shall include, but not be limited to, a description of the special improvement project, an estimate of the cost of providing the proposed special improvements and a rate and method of apportionment of the special taxes. In preparing the report, which may be general and preliminary and need not be based on detailed plans and specifications, the special tax consultant may consult with or rely on reports and materials prepared by other county or state officers or any financial feasibility or other consultant retained by the County or any landowner to assist in the proceeding. ( Ord. No. 4947 , § 1, 2018)