Properties or entities of the state, federal or local governments are exempt from the levy of the special tax. Properties of very low income persons are also exempt from the levy of the special tax to the extent set forth in the Rate and Method of Apportionment. In no event shall the special tax be levied on any parcel within the District in excess of the maximum tax specified in the Rate and Method of Apportionment. (Ord. 6611-NS § 4, 2001)