The City Council shall annually assess upon the property grand list of the City to assist in meeting the appropriation made for the use of the capital improvement needs of City parks and community gardens a tax that will, in the judgment of the City Council, be sufficient to assist in meeting the appropriation, but the rate shall not exceed one cent upon the dollar of the property grand list, except when a larger rate shall be authorized by the legal voters of the City. The tax shall not be included within the limitations of the amount of tax for City purposes prescribed in section 99 of this chapter.