HomeMy WebLinkAbout2013/08/13 Item 14
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CITY COUNCIL
AGENDA STATEMENT
^~~ CITY OF
CHULA VISfA
August 13; 2013
Item
ITE?`4 TITLE: PUBLIC HEARING REGARDING ANNE7iATION OF
TERRITORY, A\7EXATION NO. 7 (OTAl' RANCH
PLANNI\'G AREA 12), TO CODII~IUNITY FACILITIES
DISTRICT NO. 97-2 (PRESERVE AIAINTE\'Ai1'CE
DISTRICT).
RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF CHULA VISTA, CALIFOIL\`IA, ACTING AS THE
LEGISLATIVE BODY OF COA~IUNITY FACILITIES
DISTRICT NO. 97-2 (PRESERVE MAINTENANCE
DISTRICT), MAKING CERTAIN DETERAII\'ATIONS
AND AUTHORIZING SUBMITTAL OF LEVY OF
SPECIAL T.~XES TO THE QUALIFIED ELECTORS OF
CERTAIN TERRITORY PROPOSED TO BE AN1EJtED
TO CO~'L>\4LNITY FACILITIES DISTRICT NO. 97-2
(PRESERVE 1ZVL\TTENAi\CE DISTRICT) AND
In~ROVE~IENT AREA "C" THERETO
SUBA4ITTED BY: DIRECTOR OF DEV OP 4ENT SERVICE~~„ ~,$
REVIE~'~'ED BY: CITY ?\2~\AG
a~~si~r~ G~ ~K~~~
4/~THS VOTE: YES NO a
BACKGROUND
On June 4; 2013, the Cit_v Council initiated the Commuhity Facilities District No. 97-2
(Preserve D4aintenance District) ("CFD \o. 97-2") annexation proceedings for
Annexation No. 7; b~~ adoption of Resolutions 201.1-99 and 20L3-100. Tonight's action is
the next step in the formal proceedings to annex the temtorv within Otav Ranch Planning
Area 12 into Improvement Area C of CFD No. 97-2. Improvement Area A funds the
costs of the Resource A4onitoring Program as well as Preserve Operations and
Maintenance. Improvement Area B onl~~ funds the Resource A4onitoring Program.
Special taxes levied within Improvement Area C fund the costs of the Resource
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August 13, 20]3, Item
Page 2 of ~
Monitoring Program as well as Preserve Operations and Maintenance consistent with the
requirements of the Otay Ranch Resource Management Plan Phases 1 and II, plus apro-
rata share of Administrative Expenses of CFD No. 97-2. Otay Ranch Planning Area 12
will not be annexed into Improvement Area A or Improvement Area B. The City has
retained the services of NBS Government Finance Group as special tax consultant and
Best, Best, and Krieger, LLP, as legal counsel to provide assistance during the
proceedings.
ENVIRONMENTAL REVIEW
The Development Services Director has reviewed the proposed activity for compliance
with the California Environmental Quality Act (CEQA) and has determined that the
activity is not a "Project" as defined under Section 15378 of the State CEQA Guidelines
because the proposed activ=ity consists of the creation of a governmental fiscal/funding
mechanism which does not involve any commitment to any specific project which may
result in a potentially significant physical impact on the environment. Therefore,
pursuant to Section 15060(c)(3) of the State CEQA Guidelines the activity is not subject
to CEQA. Thus, no environmental review is necessary.
RECOMMENDATION
That Council:
1. Open the Public Hearing and receive testimony from the public,
2. Close the Public Hearing,
3. Approve the resolution making determinations and authorizing submittal of levy
of special taxes to the qualified electors of certain territory proposed to be
annexed to CFD No. 97-2.
BOARDS/COA'Il~ZISSION RECOMMENDATION
Not Applicable
DISCUSSION
In July 1998, Council formed Community Facilities District No. 97-2 (Preserve
Maintenance District). CFD No. 97-2 was originally divided into two Improvement
Areas, Improvement Area A and Improvement Area B, that were designated when CFD
No. 97-2 was formed. Special taxes levied within Improvement Area A fund the costs of
the Resource Monitoring Program as well as Preserve Operations and Maintenance
within the initial boundaries of the Otay Ranch Preserve. Special taxes levied w=ithin
Improvement Area B only fund the Resource Monitoring Program within that same area.
Special taxes levied within Improvement Area C pay for both Preserve Operations and
Maintenance and the Resource Monitoring Program consistent with the requirements of
the Otay Ranch Resource Management Plan Phases Land II plus apro-rata share of
Administrative Expenses of CFD No 97-2. It is necessary to annex territory into
Improvement Area C of CFD No. 97-2; as such boundaries may be modified from time to
time.
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Auwst li; 20li, Item
Pase 3 of ~
Temtorv Proposed to be Annexed
The proposed boundaries of the territory proposed to be annexed to Impro~°ement Area C
of CFD No. 97-2 encompass the pazcels located within the Otay Ranch Planning Area 1 ~;
an Urban Village of approximateh~ thim~ four (34) acres located just south of OI«rtpic
Pazl.-wav, east of SR125, .vest of Eastlake Pazk~~°ay and bifurcated by Tom°n Center Drive.
(see Exhibit "B"; Otay Ranch Planning Area 12 Vicinity Map). Baldwin and Sons; LLC
own the propem ~~°ithin the proposed annexation. Baldwin and Sons. LLC owns 100% of
the property within the proposed annexation. Planning Area 12 is proposed to contain 448
multi-famil~~ apartments (]6.61 acres), a 2~7-room hotel (6.08 acres); a pazk (1.21 acres)
and a commercial azea (10.41 acres). The City Council previously approved an
annexation boundary map for this temtory; identified as .Annexation Map No. 7; CFD
No. 97-2 (Preserye Maintenance District); Improvement Area C. A reduced copy of the
map is presented in Exhibit "C".
Proposed Special Tax - -
The rate and method of apportionment of the special taxes authorized to be levied within
the existine boundaries of CFD No. 97-2 has five cateeories of taxation, as follows:
1. Developed Parcels (Sinele Famih and D4ulti-Famih~ Residences) aze taxed based
on the squaze footage of the structure.
2. Industrial and Commercial Parcels aze taxed on the acreage of the pazcel.
Developed Parcels aze those parcels for which a building permit has been issued..
3. The Final _ >\4apped properties. which include all single-family residential and
multi-family residential pazcels and all industrial and commercial parcels for
which a building permit has not been issued, are taped on acreage of the parcel.
4. Propem~ not categorized as Deg=eloped or Final Mapped Property is taxed on
acreage of the pazcel.
~. The Exempt Category includes all publicly o~;°ned parcels and Homeo~~ner's
Association pazcels.
The Rate and Method of Apportionment for Annexation \o. 7 uses the same
methodology and maximum special tax rates as contained in the original rate and method
of apportionment approved at the time of formation of Improvement Area C of CFD No.
97-2.
Collection of Tapes
At the begiruting of each fiscal year the administrator of CFD \'o. 97-2 shall determine
the amount of the Special Tax Liability (budget plus reserye) of each Improvement Area.
Then_ the special taxes will first be levied Nithin each of the Improvement Areas on the
Developed Parcels therein to fund the Special Tax Liability for such Improvement Area.
If this pool of funds is not enough to fund the Special Tax Liabilim for such Improvement
Area, as may be the case in the early years of development, CFD No. 97-2 will le~~~ the
special tax on the vacant land within such Improvement Area starting with Final Mapped
Propem~. The buffer of having the vacant land covering any portion of the Special Tai
Liabilim not funded from special taxes levied on Developed Parcels within an
Improvement Area ~~ill disappear once the Improvement Area has been full~° developed.
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August 13, 2013, Item /~
Page 4 of ~
If the Special Tax Liability for any fiscal yeaz for an Improyement Area is less than the
maximum special tax authorized to be levied on'the Developed Parcels within such
Improvement Area, the actual rate of the special taxes to be levied on such Developed
Property in that specific year will be reduced accordingly.
Following is a brief discussion of some key issues regarding the "Rate and Method of
Apportionment (RMA) of Special Taxes" proposed to be established for territory
proposed to be annexed to CFD No. 97-2, Improvement Area C: (See Exhibit "A" for full
description of RMA):
The Maximum Special Tax Rates increase each year by a factor equal to the annual
percentage change in the Consumer Price Index.
The RMA provides that the annual budget for any year may include an amount deemed
necessary to maintain an adequate level of this operating reserve fungi.
The maximum special tax rates aze based on the original Rate and Method of
Apportionment of special taxes established for Improvement Area C of CFD No. 97-2
when Improvement Area C was formed. If the actual square footage of residential
development and/or the acreage of non-residential (industrial and commercial)
development within Improvement Area C meets or exceeds the projections on which the
special tax rates were based, the actual special tax rate necessary to be levied annually
within Improvement Area C to fund the Special Tax Liability for Improvement Area C
may be less than the authorized maximum special tax.
Approved Maximum Special Taxes
The approved maximum and actual special tax rates for fiscal year 2013/14 for
Improvement Area C of CFD No. 97-2 are as follows:
Table 1. Maximum Special Tax for Monitoring
SpeciaLTax Category Maximum~Special Tax
(Monitorin
Residential er square foot) $0.0054
Non-Residential (per acre $87.3126
Final Ma Property (per acre) $87.3126
Undeveloped Property (per acre) $56.3516
Table 2. Maximum Special Tax for Operations & Maintenance
Special Tax Category Maximum Special Tax
(O erafions & Maintenance
Residential er squaze foot) $0.0086
Non-Residential (per acre) $138.6152
Final Map Property (per acre) $138.6152
Undeveloped Property (per acre) $89.4627
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August 13, 2013; Item ~~
Page ~ of ~
Resolution
There is one resolution on today's agenda_ which, if adopted; Ill accomplish the
followins:
The RESOLliTION MAKING DETERA4I1\?ATIONS is the formal action of the Cit<~
Council making certain findings and determinations pertaining to the annexation of Otay
Ranch Planning Area 12 to CFD I~'o. 97-2, Improvement Area C. and authorizes the
electors of such territory to vote on the authorization to levy special taxes within such
territory.
DECISION nZAKER CONFLICT
Staff has reviewed the propem° holdings of the City Council and has-found no property
holdings within X00 feet of the boundaries of the property; which is the subject of this
action. Staff is not independently awaze; nor has staff been informed by any City Council
member; of any other fact that ma_v constitute a basis for a decision maker conflict of
interest in this matter.
CURRENT YEAR FISCAL IMPACT
Developer is responsible for all costs associated with the Annexation No. 7 to CFD 97-2.
The Cit}- will recover the full cost of staff time expended in district annexation. thus there
will be no fiscal impact.
ONGOING FISCAL IMPACT
The on-going administration will be funded entirely by the district_ therefore there is no
fiscal impact.
EXHIBITS:
A. Rate and Method of Apportionment
B. Otav Ranch Planning Area 12 Vicinity Map
C. Annexation Map
Prepared by: Chester Bautista, Associate Civi! Engineer, Developanent Services
Deparnnent
H:IDSDl9gendas and Resos. most up to date verslon~10131i-9-20131Publac Hearing far the dnnerntlan No. i to CFD 9i11CFD 9i-?
Public Hearing.doc
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EXHIBIT A
COMMUNITY FACILITIES DISTRICT NO. 97-2
(PRESERVE MAINTENANCE DISTRICT)
IMPROVEMENT AREA "C"
RATE AND METHOD OF APPORTIONMENT
OF SPECIAL TAXES
A Special Tax of Community Facilities District No. 97-2 (Preserve Maintenance District) of
the City of Chula Vista ("CFD") shall be levied on all Assessor's Parcels in Improvement
Area C of the CFD and collected each Fiscal Year commencing in Fiscal Year 2002-3 in an
amount determined through the application of the rate and method of apportionment of the
Special Tax set forth below. All of the real property in the CFD, unless exempted by law or
by the provisions hereof, shall be taxed for the purposed, to the extant and in the manner
herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre or Acreage" means the land are of an Assessor's Parcel as shown on an
Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel
Map, the land area shown on the applicable Final Subdivision Map, other final map,
other parcel map, other,condominium plan, or functionally equivalent map or
instrument recorded in the Office of the County Recorder. The square footage of an
Assessor's Parcel is equal to the Acreage multiplied by 43;560.
"Act' means the Mello-Roos Community Facilities Act of 1982, as amended, being
Chapter 2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of
California.
"Administrative Expenses" means the actual or estimated costs incurred by the
City, acting for an on behalf of the CFD as the administrator thereof, to determine,
levy and collect the Special Taxes, including the salaries of City employees and a
proportionate amount of the City's general administrative overhead related to the
administration of the CFD; the costs of collected installments of the Special Taxes;
and any other costs required to administer Area C of the CFD as determined by the
City.
"Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with
an assigned assessor's parcel number.
"Assessor's Parcel Map" means an official map of the Assessor of the County
designating parcels by assessor's parcel number.
"Building Square Foot or Square Footage" means the square footage as shown
on an Assessor's Parcel's building permit of Residential Property excluding garages
or other structures not used as living space.
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"CFD Administrator" means an office of the City, or designee thereof, responsible
for determining the Special Tax Requirement and providing for the levy and
collection of the Special Taxes.
"CFD" means Community Facilities District No. 97-2 of the City of Chula Vsta.
"City" means the City of Chula Vsta.
"City Clerk" means the City Clerk for the City of Chula Vista or his or her designee.
"City Manager" means the City Manager for the City of Chula vista or his or her
designee.
"Community Purpose Facility Property" or "CPF Property" means all Assessors'
Parcels which are classed as community purpose facilities and meet the
requirements of City of Chula vista Ordinahce No. 2452. _ .
"Council" means the City Council for the City of Chula Vista, acting as the
legislative body of the CFD.
"County" means the County of San Diego, California.
"Developed Property° means all Taxable Property for which a building permit was
issued prior to the March 1 ~' preceding the Fiscal year in which the Special Tax is
being levied.
"Final Map Property" means a single family residential lot created by a Final .
Subdivision Map, but which is not classified as Developed Property.
"Final Subdivision Map" means a subdivision of property creating single family
residential buildable lots by recordation of a final subdivision map or parcel map
pursuant to the Subdivision Nlap Act (California Government Code Section 66410 et
seq.), or recordation of a condominium plan pursuant to Cal'rfomia Civil Code 1352,
that creates individual lots for which building permits may be issued without further
subdivision and is recorded prior to March 1 preceding the Fiscal Year in which the
Special Tax is being levied.
"Fiscal Year" means the period starting July 1 and ending on the follo~~ng June 30.
"Improvement Area C" or "Area C" means Improvement Area C of the CFD, as
identified on the boundary map for the CFD as amended from time to time.
"Land Use Class" means any of the classes listed in Table 1 of Table 2.
"Maximum Special Tax" means the maximum Special Tax, determined in
accordance with Section C below that may be levied in any Fiscal Year on any
Assessor's Parcel of Taxable Property.
"Non-Residential Property" means all Assessor's Parcels of Developed Property
for which a building permit(s) has been issued for a structure or structures for non-
residential use.
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"Operating Fund" means a fund that shall be maintained within the CFD for each
Fiscal Year to pay for Resource Monitoring andlor Preserve Operations and
Maintenance activities and Administrative Expenses.
"Operating Fund Balance" means the amount of funds in the Operating Fund at
the end of the preceding Fiscal Year.
"Operating Fund Requirement" means for any Fiscal Year an amount equal to the
Resource Monitoring Fund Requirement and Preserve Operation and Maintenance
Fund Requirement for the current Fiscal Year in which Special Taxes are levied.
"Preserve Operations and Maintenance" means those activities described in
Attachment A hereto which is incorporated herein by this reference.
"Preserve Operations and Maintenance Fund Requirement" means for any
Fiscal Year an amount equal to the budgeted costs for Preserve Operations and
Maintenance plus apro-rata share of the budgeted Administrative Expenses of the
District for the current Fiscal Year in which Special Taxes are levied.
"Property Owner Association Property" means any property within the
boundaries Area C of the CFD that is owned by, or irrevocably dedicated as
indicated in an instrument recorded with the County Recorder to, a property owner
association, including any master or sutrassociation.
"Public Property" means any property within the boundaries of Area C of the CFD
that is, at eh time of the CFD formation, expected to be used for any public purpose
and is owned by or dedicated to the federal government, the State, the County, the
City or any other public agency.
"Reserve Fund" means a fund that shall be maintained for the CFD each Fiscal
Year to provide necessary cash flow for the first six months of each Fiscal Year,
working capital to cover monitoring, maintenance, and repair cost overruns and
delinquencies in the payment of Special Taxes and a reasonable buffer to prevent
large variations in annual Special Tax levies.
"Reserve Fund Balance" means the amount of funds in the Reserve Fund at the
end of the preceding Fiscal Year.
"Reserve Fund Requirement" means the amount equal to up to 100% of the
Operating Fund requirement for any Fiscal Year.
"Residential Property" means all Assessors' Parcels of Developed Property for
which a building permit(s) has been issued for purposes of constructing one or more
residential dwelling unit.
"Resource Monitoring Program" means those described in Attachment B hereto
which is incorporated herein by this reference.
"Resource Monitoring Fund Requirement" means for any Fiscal Year an amount
for each Improvement Area equal to the Improvement Area's fair share of the
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budgeted costs of the Resource Monitoring Program plus a pro rata share of the
budgeted Administrative Expenses for the CFD for the current Fiscal Year in which
Special Taxes are levied. An Improvement Area's "fair share" shall be based on the
Improvement Area's percentage of the total acreage within the Otay Ranch General
Development Plan Planning Area for which a Resource Monitoring Program funding
mechanism has been established.
"Special Tax" means the Special Tax levied pursuant to the provisions of Section C
and D below in each Fiscal Year on each Assessor's Parcel of Developed Property
and Undeveloped Property in Area C to fund the Special Tax Requirement.
"Special Tax Requirement" means that amount required in any Fiscal Year for
Area C to: (i) pay the Resource Monitoring Fund Requirement, less the Operating
Fund Balance, and (ii) pay any amounts required to establish or replenish the
Reserve Fund to the Reserve Fund Requirement; (iii) pay for reasonably anticipated
delinquent Special Taxes based on the delinquency rate for Special Taxes levied in
the previous Fiscal Year.
"State" means the State of California
"Taxable Property" means all of the Assessor's Parcels within the boundaries of
Area C of the CFD that are not exempt from the Special Tax pursuance to law or as
defined below.
"Undeveloped Property" means, for each Fiscal Year, all Taxable Property not
classified as Developed Property.
B. ASSIGNMENT 70 CATEGORIES OF SPECIAL TAX
Each Fiscal Year using the definitions above, all Taxable Property within Area C of
the CFD shall be classified as Category I, Category II, Category III or Exempt.
Developed Property, Final Map Property or Undeveloped Property, and shall be
subject to Special Taxes pursuance to Sections C and D below. Developed Property
shall be further assigned to a Land Use Class as specified in Table 1.
C. MAXIMUM SPECIAL TAX RATE
Category I
Category I includes Developed Property within the District ("Category I").
The Maximum Special Tax for Resource Monitoring, and Preserving Operations and
Maintenance that may be levied for Fiscal Year 2002/03 on Developed Property shall
be at the rates set forth in Table 1 below. For Residential Property, the Special Tax
shall be levied based upon Building Square Footage and for Non-Residential
Property shall be levied based on Acreage.
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TABLE 1
Maximum Special Tax for Category I
Community Facilities District 97-2
Improvement Area C
Resource Operations 8
Description Monitoring Maintenance
Residential $0.0054 $0.0086
Non-Residential $87.3126 $138.6152
Category II
Category includes each Assessor's Parcel of Taxable Property within the District for
which a Final Map has been recorded, but which is not classified as a Developed
Parcel ("Category II").
The Maximum Special Tax for Resource Monitoring, and Preserve Operations and
Maintenance that may be levied for Fiscal Year 2002/03 on each Assessor's Parcel
in Category II shall be shown in Table 2 below (said amount to be levied pro rata for
any portion of an Acre).
TABLE 2
Maximum Special Tax for Category It
Community Facilities District No. 97-2
Improvement Area C
Resource Monitoring Operation & Maintenance
$87.3126 per Acre $138.6152 per Acre
Category III
Category III includes each Parcel of Taxable Property within the District not subject
to Special tax under any other category ("Category III").
The Maximum Special tax which may be levied for Fiscal Year 2002/03 on Taxable
Property within Category III shall be as shown in Table 3 below (said amount to be
levied pro rate for any portion of an Acre).
TABLE 3
Maximum Special Tax for Category III
Community Facilities District No. 97-2
Improvement Area C
Resource Monitoring Operation & Maintenance
$56.3516 per Acre $89.4627 per Acre
Exempt Category
The Exempt Category includes each property owned, conveyed or irrevocably
offered for dedication to a public agency, or land which is in the public right-of-way,
unmanned utility easements which make utilization for other than the purpose set
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forth in the easement impractical, common areas, private streets and parcels; and
open space lots ("Exempt Category°).
In some instance an Assessor's Parcel of Developed Property may contain more
than one Land use Class. The Maximum Special Tax that may be levied on an
Assessor's Parcel shall be the sum of the Maximum special Tax levies that may be
levied on all Land Uses Classes located on that Assessors Parcel. The CFD
Administrators shall determine the allocation each Land Use Class.
Annual Escalation of Maximum Special Tax
The Maximum Special Tax as shown in the tables above that may be levied on each
Assessor's Parcel in Area C shall be increased each Fiscal Year beginning in Fiscal
Year 200304 and thereafter by a factor equal to the annual percentage change in
the San Diego Metropolitan Area all Urban Consumer Price Index (All Items).
D. METHOD OF APPORTIONMETN OF THE SPECIAL TAX
Commencing with Fiscal Year 200304, and for each following Fiscal Year, the
Council shall levy the Area C Special Tax at the races established pursuant to steps
1 through 4 below so that the amount of the Special Tax levied equals the Special
Tax Requirement. The Special Tax shall be levied each Fiscal Year as follows:
Step 1: Determine the revenue which could be generated by Parcels assigned to
Category I by multiplying the Building Square Footage for Parcels classed as
Residential Parcels by the Maximum Special Tax per Building Square Foot for
Resource Monitoring, and Preserve Operations and Maintenance for Parcels and
adding to that the maximum revenue which could be generated by multiplying the
total acres for Parcels classified as Non-Residential Parcels by the Maximum Special
Tax per Acre for Resource Monitoring and Preserve Operations and Maintenances.
Step 2: If the total revenue as calculated in Step 1 is greater than the estimated
Special Tax Liability for Improvement Area C, reduce the Special Tax for each Parcel
proportionately so that the Special Tax levy for Fiscal Year is equal to the Special
Tax Liability for the Fiscal Year.
Step 3: If the total revehue as calculated in Step 1 is less than the Special Tax
Liability for Improvement Area C, a Special Tax shall be levied upon each Parcel
within Improvement Area C, classified as Category II. The Special Tax for Parcels
assigned to the Category II shall be calculated as the lessor of:
(i) The Special Tax Liability for Improvement Area C as detennined by the City,
less the total revenue generated for all Parcels under Step 1 above, divided
by the total Acres for all Parcels vrithin Improvement Area C assigned to
Category II,
OR
(ii) The Maximum Special Tax rate for Parcels assigned to Category II.
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Step 4: If the total revenue as calculated in Step 1 and 3 is less than the Special Tax
Liability, for Improvement Area C, a Special Tax shall be levied upon each Parcel
within Improvement Area C classed as Category III. The Special Tax for Parcels
assigned the Category III shall be calculated as the lessor of:
(i) The Special Tax Liability for Improvement Area C as determined by the City,
less the total revenue generated for all Parcels under Step 1 and 3 above,
divided by the total Acres for all Parcels within Improvements Area C
assigned to Category III,
OR
(ii) The Maximum Special Tax rate for Parcels assigned to Category III and
within Improvement Area C.
However, in the event it is determined that the Special Tax Liability for Improvement
Area C includes delinquent Special Taxes from Parcel in Category III from the prior
Fiscal Year, the City shall determine the amount of delinquent taxes that arose from
such parcels and identify the owner(s). The amount of delinquent Special Taxes, if
any, that arose from the applicable owner(s) shall first be divided by the total
Category III Acres owned by such owner(s) and collected from the applicable
owner(s) with the remaining portion of the Special Tax Liability no related to
delinquent Special Taxes to be collected from all Parcels in Category III according to
the procedure set forth in the preceding paragraph.
Notwithstanding the above, under no circumstances with the Special Tax be levied
against any Assessor's Parcel of Residential Property or Multi-Family Property for
which an occupancy permit for private residential use has been issued be increased
by more than ten percent annually up to the Maximum Special Tax as a
consequence of delinquency or default by the owner of any other Assessor's Parcel
within Area C ofi the CFD.
E. APPEALS
Any landowner or resident who pays the Special Tax and believes that the amount of
the Special Tax levied on their Assessor's Parcel is in error shall first consult with the
CFD Administrator regarding such error. If following such consultation, the CFD
Administrator determines that an error has occurred; the CFD Administrator may
amend the amount of the Special Tax levied on such Assessor's Parcel. If following
such consultation and action, if any by the CFD Administrator, the landowner or
resident believes such error still exists; such person may file a written notice with the
City Clerk of the City appealing the amount of the Special Tax levied on such
Assessor's Parcel. Upon the receipt of any such notice, the City Clerk shall forward a
copy of such notice to the City Manager who shall establish as part of the
proceedings and administration of the CFD, a special three-member Review/Appeal
Committee. The Review/Appeal Committee may establish such procedures, as it
deems necessary to undertake the review of any such appeal. The Review/Appeal
Committee shall interpret this Rate and Method of Apportionment and make
determinations relative to the annual administration of the Special Tax and any
landowner or resident appeals, as herein specified. The decision of the
Review/Appeal Committee shall be final and binding as to all persons.
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MANNER OF COLLECTION
Special Taxes levied pursuant to Section D above shall be collected in the same
manner and at the same time as ordinary ad valorem property taxes; provided,
however, that the CFD Administrator may directly bill the Special Tax, may collect
Special Taxes at a different time or in a different manner if necessary to meet the
financial obligation of Area C of the CFD or as otherwise determined appropriate by
the CFD Administrator.
G. TERM OF SPECIAL TAX
Taxable Property in Area C of the CFD shall remain subject to the Special Tax in
perpetuity.
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Exhibit C
ANNEXATION MAP NO. 7
CITY OF CHULA VISTA
COMMUNITY FACILITIES DISTRICT NO. 97-2 (PRESERVE MAINTENANCE DISTRICT)
IMPROVEMENTAREAC
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COUNTY OF SAN pEGO
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14-15
RESOLUTION N0.
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA, CALIFORNIA, ACTING AS THE
LEGISLATNE BODY OF COMMUNITY FACILITIES
DISTRICT NO. 97-2 (PRESERVE MAINTENANCE
DISTRICT), MAKING CERTAIN DETERMINATIONS AND
AUTHORIZING SUBMITTAL OF LEVY OF SPECIAL TAXES
TO THE QUALIFIED ELECTORS OF CERTAIN TERRITORY
PROPOSED TO BE ANNEXED TO COMMUNITY FACILITIES
DISTRICT NO. 97-2 (PRESERVE MAINTENANCE DISTRICT)
AND IMPROVEMENT AREA "C" THERE"FO
WHEREAS, the CITY COUNCIL of the CITY OF CHULA VISTA, CALIFORNIA;
("City Council"), formed a Community Facilities District and designated certain improvement
areas therein pursuant to the terms and provisions of the "Mello-Roos Community Facilities Act
of 1982", being Chapter 2.~, Part 1; Division 2, Title 5 of the Government Code of the State of
California (the ``Act"), and the City of Chula Vista Community Facilities District Ordinance
enacted pursuant to the powers reserved by the City of Chula Vista under Sections 3, 5 and 7 of
Article XI of the Constitution of the State of California (the "Ordinance") (the Act and the
Ordinance may be refen~ed to collectively as the "Community Facilities District Law"). The
Community Facilities District has been designated as COMMUNITY FACILITIES DISTRICT
NO. 97-2 (PRESERVE"MAINTENANCE DISTRICT) (the "District") and the Improvement
Areas were designated as IMPROVEMENT AREA "A," IMPROVEMENT AREA `B" and
IMPROVEMENT AREA "C" of such District; and
WHEREAS, the City Council, at the request of the owner of that property located in
Planning Area 12 of the Otay Ranch, initiated proceedings pursuant to the Community Facilities
District Law to annex such territory to the District and Improvement Area "C"thereto; and
WHEREAS, notice of a public hearing relating to the annexation of such territory to the
District and Improvement Area "C," the extent of the territory to be annexed, the furnishing of
certain public services and all other related matters has been given; and
WHEREAS, the territory proposed to be annexed is known and designated as
COMMUNTITY FACILITIES DISTRICT NO. 97-2 (PRESERVE MAINTENANCE
DISTRICT). IMPROVEMENT AREA "C," ANNEXATION NO. 7 (the "Territory"); and
WHEREAS, it has now been determined that written protests have not been received by
50% or more of the registered voters residing either within the Territory or Improvement Area
"C" and/or property owners representing more than one-half (1/2) or more of the area of land
within the Territory or within Improvement Area "C"; and
WHEREAS, inasmuch as there have been less than twelve (12) persons registered to vote
within the Territory for each of the 90 preceding days, this legislative body desires to submit the
levy of the required special tax to the landowners of the Territory, such landowners being the
qualified electors as authorized by law.
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Resolution No.
Page 2
NORr. THEREFORE. BE IT RESOLVED AS FOLLOWS:
SECTION I. Recitals The above recitals are all true and correct.
SECTION 2. Determinations It is determined by this Ciri= Council that:
(a) all proceedines prior hereto were valid and taken in conformit}= with the
requirements of law; and specifically the provisions of the Community
Facilities District Law, and this finding is made pursuant to the provisions
and authorization of Section ~332~.1 of the Government Code of the State
of California:
(b) the annexation of the Temtorp to Improvement Area "C" as proposed
conforms with the Cirv of Chula Vista Statement of Goals and Policies
Reeardina the Establishment of Community Facilities Districts:
(c) less than nveh'e (12) registered voters have resided within the Territor}=
for each of the ninety (90) da}=s preceding the close of the public hearing
and. consequently. the qualified electors shall be the landow=ners of the
Territory and each landowner who is the owner of record as of the close of
the public hearing, or the authorized representative thereof shall have one
vote for each acre or portion of an acre of land that she or he o~ins within
the Territory:
(d) the time limit specified by the Community Facilities District Lam for
conducting an election to submit the levy of the special taxes to the
qualified electors of the Territon= and the requirements for impartial
analysis and ballot areuments have been waived with the unanimous
consent of the qualified electors of the Temton-;
(e) the City Clerk; acting as the election official,. has consented to conducting
any required election on a date which is less than 12~ days following the
adoption of any resolution annexing the Temtory to the District; and
(f) the public services described in Section 4 herein proposed to be financed
from the proceeds of special taxes to be levied within the Temtory are
necessary to meet increased demands placed upon the City as a result of
development and/or rehabilitation occurring in the Territory.
SECTION 3. Boundaries of the Territory The boundaries and parcels of land the
Territory and in which the public services are to be provided and on which special taxes will be
levied in order to pay the costs and expenses for such public sen'ices are generally described as
follows:
All that Territory proposed to be annexed to the District and
Improvement Area "C" thereto, as such propem= is shown on a
map as previously approved by this legislative body; such map
entitled "Annexation ~4ap No. 7 Cih= of Chula Vista Communit}=
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Resolution No.
Page 3
Facilities District No. 97-2 (Preserve Maintenance District),
Improvement Area `C`; City Of Chula Vista, County Of San
Diego, State Of California' (the "Annexation Map"), a copy of
which is on file in the Office of the City Clerk and shall remain
open for public inspection.
SECTION 4. Description Of Services The services that are authorized to be financed
from the proceeds of special taxes levied within Improvement Area "C" are certain services
which are in addition to those services that were provided in or required for Improvement Area
"C" prior to the formation of the District and the designation of Improvement Area "C' and did
not replace services already available in the District or Improvement Area "C" at the time of
formation of the District and the designation of Improvement Area "C". A general description of
the services authorized to be financed by the District within Improvement Area "C` is as
follows:
The monitoring, maintenance, operation and management of public
property in which the City has a property interest and which
conforms to the requirements of the Ordinance or private property
within the Otay Ranch Preserve which is required by the Preserve
Owner/Manager to be maintained as open space or for habitat
maintenance or both. Such property may be located outside the
boundaries of the District and outside the jurisdictional boundaries
of the City of Chula Vista. Such services shall not include the
maintenance, operation and/or management of any property
owned, maintained, operated and/or managed by the federal and/or
state government as open space, habitat maintenance and/or for
any other purpose.
The District shall finance all direct. administrative and incidental annual costs and
expenses necessary to provide such monitoring, maintenance, operation and management of such
public property.
The same types of services which are authorized to be financed by the District from the
proceeds of special' taxes levied within Improvement Area "C" are the types of services to be
financed from the proceeds of special taxes levied within the Territory. If and to the extent
possible such services shall be provided in common with Improvement Area "C" and the
Territory.
SECTTON 5. Special Tax Except where funds are otherwise available, a special tax
sufficient to pay for such services and related incidental expenses authorized by the Community
Facilities District Law, secured by recordation of a continuing lien against all non-exempt real
property in the Territory, will be levied annually within the boundaries of such Territory. For
further particulars as to the rate and method of apportiotm~ent of the proposed special tax;
reference is made to the attached and incorporated Exhibit "A" (the "Improvement Area `C` Rate
and Method"), which sets forth in sufficient detail the method of apportionment to allow each
landowner or resident within the proposed Territory to clearly estimate the maximum amount
that such person 'ill have to pay.
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Resolution No.
Pase 4
The special tax proposed to be levied \vithin the Territory shall be equal to the special tax
levied to pay for the same services in Improvement Area "C;" except that a higher or lover
special tax mac' be levied +vithin the Territon` to the extent that the actual cost of providing the
services in the Temtory is higher or lower than the cost of providing those services in
Improvement Area "C.` Notwithstanding the foregoing: the special tax may not be levied at a
rate ++-hich is higher that the maximum special tax authorized to be levied pursuant to the
Improvement Area "C' Rate and Method.
The special taxes herein authorized, to the extent possible; shall be collected in the same
manner as ad valorem propem taxes and shall be subject to the same penalties; procedure; sale
and lien priority in any case of delinquency as applicable for ad valorem razes. Any special
taxes that may not be collected on the Counh~ tax roll shall be collected through a direct billing
procedure by the Treasurer.
The maximum special tax rate in Improvement Area "C" shall no_t be increased as a result
of the annexation of the Territory to Improvement Area "C."
SECTION 6. Election The proposition related to the levy of the special tax shall be
submitted to the qualified electors of the Territory: such electors being the landowners, with each
lando++ner having one (1) vote for each acre or portion thereof of land which he or she o+vns
within such annexed territory. The special election shall be held on August 20, 2013; and such
election shall be a special election to be conducted by the City Clerk (hereinafter `'Election
Official"). If the proposition for the levy of the special tax receives the approval of more than
t+vo-thirds (2/3) of the votes cast on the proposition; the special tax ma_y be levied as provided for
in this Resolution.
SECTION 7. Ballot The ballot proposal to be submitted to the qualified voters at the
election shall generally be as follows:
PROPOSITION A
CITY OF CHULA VISTA
COA~IIIUNITY FACILITIES DISTRICT NO.97-2,
I~4PROVE1~iENT AREA "C" ANNEti4TION NO. 7
AUTHORIZATION FOR SPECIAL TA,\ LEVY
Shall Community Facilities District No. 97-2 (Preserve Maintenance District) of the City
of Chula Vista be authorized to lev~~ special taxes within the territory identified as .Annexation
No. 7 to Improvement .Area "C ` of such District pursuant to the rate and method of
apportionment of special taxes (the "Improvement Area "C' Rate and b4ethod') attached to this
ballot to finance the authorized services and administrative expenses and to fund and replenish a
reserve fund; all as provided for in the Improvement Area "C" Rate and Method?
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Resolution l~io.
Page 5
SECTION 8. Vote The appropriate mark placed in box adjacent to the word "YES"
shall be counted in favor of the adoption of the proposition, and the appropriate mark placed in
the box adjacent to the word "NO" in the manner as authorized, shall be counted against the
adoption of such proposition.
SECTION 9. Election Procedure This City Council hereby authorizes the Election
Official to take any and all seeps necessary for the holding of such election and ratifies any such
steps previously taken by such Election Official which were necessary for the holding of such
election. Such Election Official shall perform and render al] services and proceedings incidental
to and connected with the conduct of such election, and such services shall include, but not be
limited to the following:
(a) Prepare and furnish to the election officers necessary election supplies for
the conduct of the election.
(b) Cause to be printed the requisite numberof official ballots; tally sheets
and other necessary forms.
(c) Furnish and address official ballots for the qualified electors of the
Territory.
(d) Cause the official ballots to be mailed and/or delivered, as required by
law.
(e) Receive the returns of the election.
(f) Sort and assemble the election material and supplies in preparation for the
canvassing of the returns.
(g) ~ Canvass the returns of the election.
(h) Fumish a tabulation of the number of votes given in the election.
(i) Make all arrangements and take the necessary steps to pay all costs of the
election incurred as a result of services performed for the District and pay
costs and expenses of all election officials.
(j) Conduct and handle all other matters relating fo the proceedings and
conduct of the election in the manner and form as required by law.
PREPARED BY: APPROVED AS TO FORM BY:
Kelly Broughton
Director of Developmental Services
\,
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CITY OF CHULA VISTA
ANNEXATION NO. 7 TO C011114UNITP FACILITIES DISTRICT NO.97-2
(PRESERVE AZ~INTENANCE DISTRICT)
I1~IPROVE~IENT AREA "C"
EXHIBIT "A"
RATE AND ~~IETHOD OF APPORTIONMENT OF SPECI.AL TAX
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EXHIBIT A
COMMUNITY FACILITIES DISTRICT NO. 97-2
(PRESERVE MAINTENANCE DISTRICT)
IMPROVEMENT AREA "C"
RATE AND METHOD OF APPORTIONMENT
OF SPECIAL TAXES
A Special Tax of Community Facilities District No. 97-2 (Preserve Maintenance District) of
the Ciry of Chula Vista ("CFD") shall be levied on all Assessor's Parcels in Improvement
Area C of the CFD and collected each Fiscal Year commencing in Fiscal Year 2002-3 in an
amount determined through the application of the rate and method of apportionment of the
Special Tax set forth below. All of the real property in the CFD, unless exempted by law or
by the provisions hereof, shall be taxed for the purposed, to the extent and in the manner
herein provided. _
A. DEFINITIONS
The terms hereinafter set forth have the following meanings
"Acre or Acreage" means the land are of an Assessor's Parcel as shown on an
Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel
Map, the land area shown on the applicable Final Subdivision Map, other final map,
other parcel map, other condominium plan, or functionally equivalent map or
instrument recorded in the Office of the County Recorder. The square footage of an
Assessor's Parcel is equal to the Acreage multiplied by 43,560.
"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being
Chapter 2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of
California.
"Administrative Expenses" means the actual or estimated costs incurred by the
City, acting for an on behalf of the CFD as the administrator thereof, to determine,
levy and collect the Special Taxes, including the salaries of City employees and a
proportionate amount of the City's general administrative overhead related to the
administration of the CFD; the costs of collected installments of the Special Taxes;
and any other costs required to administer Area.C of the CFD as determined by the
City.
"Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with
an assigned assessor's parcel number.
"Assessor's Parcel Map" means an official map of the Assessor of the County
designating parcels by assessor's parcel number.
"Building Square Foot or Square Footage" means the square footage as shown
on an Assessor's Parcel's building permit of Residential Property excluding garages
or other structures not used as living space:
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"CFD Administrator" means an office of the City, or designee thereof, responsible
for determining the Special Tax Requirement and providing for the levy and
collection of the Special Taxes.
"CFD" means Community Facilities District No. 97-2 of the City of Chula Vista.
"City" means the City of Chula Vista.
"City Clerk" means the City Clerk for the City of Chula Vista or his or her designee.
"City Manager" means the City Manager for the City of Chula Vsta or his or her
designee.
"Community Purpose Facility Property" or "CPF Property" means all Assessors'
Parcels which are classified as commuriity purpose facilities and meet the
requirements of City of Chula Vista Ordinahce No. 2452.
"Council" means the City Council for the City of Chula Vista, acting as the
legislative body of the CFD.
"County" means the County of San Diego, California.
"Developed Property" means all Taxable Property for v/hich a building permit was
issued prior to the March 1 n preceding the Fiscal year in which the Special Tax is
being levied.
"Final Map Property" means a single family residential lot created by a Final .
Subdivision Map, but which is not classified as Developed Property.
"Final Subdivision Map" means a subdivision of property creating single family
residential buildable lots by recordation of a final subdivision map or parcel map
pursuant to the Subdivision Map Act (California Government Code Section 66410 et
seq.), or recordation of a condominium plan pursuant to California Civil Code 1352,
that creates individual lots for which building permits may be issued without further
subdivision and is recorded prior to March 1 preceding the Fiscal Yearin which the
Special Tax is being levied. '
"Fiscal Year" means the period starting July 1 and ending on the following June 30.
"Improvement Area C" or "Area C" means Improvement Area C of the CFD, as
identified on the boundary map for the CFD as amended from time to time.
"Land Use Class" means any of the classes listed in Table 1 of Table.2.
"Maximum Special Tax" means the maximum Special Tax, determined in
accordance with Section C below that may be levied in any Fiscal Year on any
Assessor's Parcel of Taxable Property.
"Non-Residential Property" means all Assessor's Parcels of Developed Property
for which a building permit(s) has been issued for a structure or structures for non-
residential use.
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"Operating Fund" means a fund that shall be maintained within the CFD for each
Fiscal Year to pay for Resource Monitoring and/or Preserve Operations and
Maintenance activities and Administrative Expenses.
`.'Operating Fund Balance" means the amount of funds in the Operating Fund at
the end of the preceding Fiscal Year.
"Operating Fund Requirement" means for any Fiscal Year an amount equal to the
Resource Monitoring Fund Requirement and Preserve Operation and Maintenance
Fund Requirement for the current Fiscal Year in which Special Taxes are levied.
"Preserve Operations and Maintenance" means those activities described in
Attachment A hereto which is incorporated herein by this reference.
"Preserve Operations and Maintenance Fund Requirement" means for any
Fiscal Year an amount equal to the budgeted costs for Preserve Operations and
Maintenance plus apro-rata share of the budgeted Administrative Expenses of the
District for the current Fiscal Year in which Special Taxes are levied.
"Property Owner Association Property" means any property within the
boundaries Area C of the CFD that is owned by, or irrevocably dedicated as
indicated in an instrument recorded with the County Recorder to, a property owner
association, including any master or sub-association.
"Public Property" means any property within the boundaries of Area C of the CFD
that is, at eh time of the CFD formation, expected to be used for any public purpose
and is owned by or dedicated to the federal government, the State, the County, the
City or any other public agency.
"Reserve Fund" means a fund that shall be maintained for the CFD each Fiscal
Year to provide necessary cash flow for the first six months of each Fiscal Year,
working capital to cover monitoring, maintenance, and repair cost overruns and
delinquencies in the payment of Special Taxes and a reasonable buffer to prevent
large variations in annual Special Tax levies.
"Reserve Fund Balance" means the amount of funds in the Reserve Fund at the
end of the preceding Fisca(Year.
"Reserve Fund Requirement" means the amount equal to up to 100% of the
Operating Fund requirement for any Fiscal Year.
"Residential Property" means all Assessors' Parcels of Developed Property for
which a building permit(s) has been issued for purposes of constructing one or more
residential dwelling unit.
"Resource Monitoring Program" means those described in Attachment B hereto
which is incorporated herein by this reference.
"Resource Monitoring Fund Requirement" means for any Fiscal Yearan amount
for each Improvement Area equal to the Improvement Area's fair share of the
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budgeted costs of the Resource Montorng Program plus a pro rata share of the
budgeted Administrative Expenses for the CFD for the current Fiscal Year in which
Special Taxes are levied. An Improvement Area's "fair share" shall be based on the
Improvement Area's percentage of the total acreage within the Otay Ranch General
Development Plan Planning Area for evhich a Resource Monitoring Program funding
mechanism has been established.
"Special Tax" means the Special Tax levied pursuant to the provisions of Section C
and D below in each Fiscal Year on each Assessors Parcel of Developed Property
and Undeveloped Property in Area C to fund the Special Tax Requirement.
"Special Tax Requirement" means that amount required in any Fiscal Year for
Area C to: (i) pay the Resource Monitoring Fund Requirement, less the Operating
Fund Balance, and (ii) pay any amounts required to establish or replenish_the
Reserve Fund to the Reserve Fund Requirement; (iii) pay for reasonably anticipated
delinquent Special Taxes based.on the delinquency rate for Special Taxes levied in
the previous Fiscal Year.
"State" means the State of California
"Taxable Property" means all of the Assessor's Parcels within the boundaries of
Area C of the CFD that are not exempt from the Special Tax pursuance to law or as
defined below.
"Undeveloped Property" means, for each Fiscal Year, all Taxable Property not .
classified as Developed Property.
B. ASSIGNMENT TO CATEGORIES OF SPECIAL TAX
Each Fiscal Year using the definitions above, all Taxable Property within Area C of
the CFD shall be classffied as Category I, Category II, Category III or Exempt.
Developed Property, Final Map Property or Undeveloped Property, and shall be
subject to Special Taxes pursuance to Sections C and D below. Developed Property
shall be further assigned to a Land Use Class as specified in Table 1.
C. MAXIMUM SPECIAL TAX RATE
Category I
Category I includes Developed Property within the District ("Category I").
The Maximum Special Tax for Resource Monitoring, and Preserving Operations and
Maintenance that may be levied for Fiscal Year 2002/03 on Developed Property shall
be at the rates set forth in Table 1 below. For Residential Property, the Special Tax
shall be levied based upon Building Square Footage and for Non-Residential
Property shall be levied based on Acreage.
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TABLE 1
Maximum Special Tax for Category 1
Community Facilities District 97-2
Improvement Area C
Resource Operations &
Description Monitoring Maintenance
Residential $0.0054 $0.0086
Non-Residential $87.3126 $138.6152
Category II
Category includes each Assessor's Parcel of Taxable Property within the District for
which a Final Map has been recorded, but which is-not classified as a Developed
Parcel ("Category II").
The Maximum Special Tax for Resource Monitoring, and Preserve Operations and
Maintenance that may be levied for Fiscal Year 2002/03 on each Assessor's Parcel
in Category II shall be shown in Table 2 below (said amount to be levied pro rata for
any portion of an Acre).
TABLE 2
Maximum Special Tax for Category II
Community Facilities District No. 97-2
Improvement Area C
Resource Monitoring Operation 8 Maintenance
$87.3126 per Acre $138.6152 per Acre
Category III
Category III includes each Parcel of Taxable Property within the District not subject
to Special tax under any other category ("Category III").
The Maximum Special tax which may be levied for Fiscal Year 2002103 on Taxable
Property within Category III shall be as shown in Table 3 below (said amount to be
levied pro rate for any portion of an Acre).
TABLE 3
Maximum Special Tax for Category III
Community Facilities District No. 97-2
Improvement Area C
Resource Monitoring Operation & Maintenance
$56.3516 per Acre I $89.4627 per Acre
Exempt Category
The Exempt Category includes each property owned, conveyed or irrevocably
offered for dedication to a public agency, or land which is in the public right-of-way
unmanned utility easements which make utilization for other than the purpose set
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forth in the easement impractical, common areas, private streets and parcels; and
open space lots ("Exempt Categoryn).
In-some instance an Assessor's Parcel of Developed Property may contain more
than one Land use Class. The Maximum Special Tax that may be levied on an
Assessor's Parcel shall be the sum of the Maximum special Tax levies that may be
levied on all Land Uses Classes located on that Assessors Parcel. The CFD
Administrator's shall determine the allocation each Land Use Class.
Annual Escalation of Maximum Special Tax
The Maximum Special Tax as shown in the tables above that may be levied on each
Assessor's Parcel in Area C shall be increased each Fiscal Year beginning in Fiscal
Year 200304 and thereafter by a factor equal to the annual percentage change in
the San Diego Metropolitan Area all Urban Consumer Price Index (All Items).
D. METHOD OF APPORTIONMETN OF THE SPECIAL TAX
Commencing with Fiscal Year 200304, and for each following Fiscal Year, the
Council shall levy the Area C Special Tax at the rates established pursuant to steps
1 through 4 below so that the amount of the Special Tax levied equals the Special
Tax Requirement. The Special Tax shall be levied each Fiscal Year as follows:
Step 1: Determine the revenue which could be generated by Parcels assigned to
Category I by multiplying the Building Square Footage for Parcels classified as
Residential Parcels by the Maximum Special Tax per Building Square Foot for
Resource Monitoring, and Preserve Operations and Maintenance for Parcels and
adding to that the maximum revenue which could be generated by multiplying the
total acres for Parcels classfed as Non-Residential Parcels by the Maximum Special
Tax per Acre for Resource Monitoring and Preserve Operations and Maintenances.
Step 2: If the total revenue as calculated in Step 1 is greaser than the estimated
Special Tax Liability for Improvement Area C, reduce the Special Tax for each Parcel
proportionately so that the Special Tax levy for Fiscal Year is equal to the Special
Tax Liability for the Fiscal Year.
Step 3: If the total revenue as calculated in Step 1 is less than the Special Tax
Liability for Improvement Area C, a Special Tax shall be levied upon each Parcel
within Improvement Area C, classified as Category 11. The Special Tax for Parcels
assigned to the Category II shall be calculated as the lessor of:
(i) The Special Tax Liability for Improvement Area C as determined by the City,
less the total revenue generated far all Parcels under Step 1 above, divided
by the total Acres for all Parcels within Improvement Area C assigned to
Category II,
OR
(ii) The Maximum Special Tax rate far Parcels assigned to Category 11.
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Step 4: If the total revenue as calculated in Step 1 and 3 is less than the Special Tax
Liability, for Improvement Area C, a Special Tax shall be levied upon each Parcel
within Improvement Area C classified as Category lll. The Special Tax for Parcels
assigned the Category III shall be calculated as the lessor of:
(i) The Special Tax Liability for Improvement Area C as determined by the City,
less the total revenue generated for all Parcels under Step 1 and 3 above,
divided by the total Acres for all Parcels within Improvements Area C
assigned to Category III,
OR
(ii) The Maximum Special Tax rate for Parcels assigned to Category III and
within Improvement Area C.
However, in the event it is determined that the Special Tax Liability for Improvement
Area C includes delinquent Special Taxes from Parcel in Category III from the prior
Fiscal Year, the City shall determine the amount of delinquent taxes that arose from
such parcels and identify the owner(s). The amount of delinquent Special Taxes, if
any, that arose from the applicable owner(s) shall first be divided by the total
Category III Acres owned by such owner(s) and collected from the applicable
owner(s) with the remaining portion of the Spedial Tax Liability no related to
delinquent Special Taxes to be collected from all Parcels in Category III according to
the procedure set forth in the preceding paragraph.
Notwithstanding the above, under no circumstances with the Special Tax be levied
against any Assessor's Parcel of Residential Property or Multi-Family Property for
which an occupancy permit for private residential use has been issued be increased
by more than ten percent annually up to the Maximum Special Tax as a
consequence of delinquency or default by the owner of any other Assessor's Parcel
within Area C of the CFD.
E. APPEALS
Any landowner or resident who pays the Special Tax and believes that the amount of
the Special Tax levied on their Assessor's Parcel is in error shall first consult with the
CFD Administrator regarding such error. If following such consultation, the CFD
Administrator determines that an error has occurred; the CFD Administrator may
amend the amount of the Special Tax levied on such Assessor's Parcel. If following
such consultation and action, if any by the CFD Administrator, the landowner or
resident believes such error still exists; such person may file a written notice with the
City Clerk of the City appealing the amount of the Special Tax levied on such
Assessor's Parcel. Upon the receipt of any such notice, the City Clerk shall forward a
copy of such notice to the City Manager who shall establish as part of the
proceedings and administration of the CFD, a special three-member Review/Appeal
Committee. The Review/Appeal Committee may establish such procedures, as it
deems necessary to undertake the review of any such appeal. The Review/Appeal
Committee shall interpret this Rate and Method of Apportionment and make
determinations relative to the annual administration of the Special Tax and any
landowner or resident appeals, as herein specified. The decision of the
Review/Appeal Committee shall be final and binding as to all persons.
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F. MANNER OF COLLECTION
Special Taxes levied pursuant to Section D above shall be collected in the same
manner and at the same time as ordinary ad valorem property taxes; provided,
however, that the CFD Administrator may directly bill the Special Tax, may collect
Special Taxes at a different time or in a different manner if necessary to meet the
financial obligation of Area C of the CFD or as otherwise determined appropriate by
the CFD Administrator.
G. TERM OF SPECIAL TAX
Taxable Property in Area C of the CFD shall remain subject to the Special Tax in
perpetuity.
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