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but must be spread only upon the net tax capacity of the taxable <br /> property located in the geographic area described in the <br /> ordinance. Service charges based on net tax capacity may be <br /> payable and collected at the same time and in the sane manner as <br /> provided for payment and collection of ad valorem taxes . When <br /> made payable in the same manner as ad valorem taxes, service <br /> charges not paid on or before the applicable due date shall be <br /> subject to the same penalty and interest as in the case of ad <br /> valorem tax amounts not paid by the respective due date} The due <br /> date for a service charge payable in the same manner as ad <br /> valorem taxes is the due date given in lair for the real or <br /> personal property tax for the property on which the service <br /> charge is imposed. Service charges imposed on net tax capacity <br /> which are to become payable in the following year must be <br /> certified to the county auditor by the date provided in section <br /> 429 , 061, subdivision 3. for the annual certification of special <br /> assessment installments . other- service charges imposed must be <br /> collected as provided by ordinance. <br /> EXCLUSION FROM PETITION REQUIREMENTS AND VETO POWER (428A,10) <br /> The petition requirements (428A. 08) and the veto powers of <br /> owners (428A. 09) do not apply to second or subsequent years ' <br /> applications of a service charge that is authorized to be in <br /> effect for more than one year under a resolution that has met the <br /> petition requirements (428A. 09) and which has not been vetoed <br /> (48A. 09) for the first gear' s application. <br /> A resolution 'impos ing a service charge for more than one <br /> year must not be adopted unless the notice of public hearing <br /> rewired to establish service charges (48A. 03) and the notice <br /> mailed with the adopted resolution under section 428A. 09 include <br /> the fallowing information: <br /> (1) in the case of improvements, the maximum service charge <br /> to be imposed in any year and the maximum number of gears the <br /> service charges imposed to pay for the improvement; and <br /> ( ) in the case of operating and maintaining services, the <br /> maximum service charge to be imposed in any year and the maximum <br /> number of years, or a statement that the service charge will be <br /> I <br /> mposed for an indefinite number of years, the service charges <br /> will be imposed to pay for operation, and maintenance services . <br /> 919056.01 4 <br />