HomeMy WebLinkAboutReso 2013-174 RESOLUTIOI�' NO. 2013-17�
RESOLUTION OF THE CITI' COUNCIL OF THE CITY OF
CHtJLA VISTA ACTING AS THE LEGISLATIVE BOD1' OF
COMA1UI�iIT1' FACILITIES DISTRICT NO. 97-2 (PRESERVE
l�LAI1�'TEI�'ANCE DISTRICT). MAKII�G CERTAI?�'
DETERMII�'ATIONS AND AUTHORIZII�'G SUBMITTAL OF
LEVY OF SPECIAL 7AXES TO THE QUALIFIED ELECTORS
OF CERTAII�' TERRITORY PROPOSED TO BE AI�T'EXED TO
COA4MLTNITY FACILITIES DISTRICT NO. 97-2 (PRESERVE
MAII�'TEI�'AI�'CE DISTRICT) AND IA4PROVEI�4EI�'T AREA
"C" THERETO
R'HEREAS. the CITY COUI�'CIL of the CITY OF CHULA VISTA. CALIFORI�TIA.
(`City Council"); formed a Communit�� Facilities District and desienated certain improvement
azeas therein pursuant to the terms and pro��isions of the "Mello-Roos Communin� Facilities Act
of ]982-`, being Chapter 2.5, Part 1, Di��ision 2. Title � of the Go��emment Code of the State of
Califomia (the "Acr`), and the Cin� of Chula Vista Communitv Facilities District Ordinance
enacted pursuant to the powers reserved by the Cirv of Chula Vista under Sections 3. � and 7 of
Article XI of the Constitution of the State of Califomia (the "Ordinance`) (the Act and the
Ordinance may be referred to collectively as the "Community Facilities District Law"). The
Communin� Facilities District has been desienated as COMMIJ\TITY FACILITIES DISTRICT
NO. 97-2 (PRESERVE MAII�TTEI�'ANCE DISTRICT) (the "District") and the lmprovement
Areas were designated as IMPROVEMENT AREA "A;" IMPROVEMEI�'T AREA "B" and
IMPROVEMENT AREA "C" of such District: and
WHEREAS, the Cin� Council, at the request of the oN�ner of that propem� located in
Planning Area 12 of the Otay Ranch, initiated proceedings pursuant to the Communin� Facilities
District Law to annex such territorv to the District and Impro��ement Area "C" thereto; and
�1'HEREAS, notice of a public hearino relatine to the anne�ation of such territory to the
District and Improvement Area "C," the extent of the temtory to be annexed, the furnishine of
certain public sen�ices and all other related matters has been given; and �
11%HEREAS; the temton� proposed to be annexed is l:no��m and desienated as
COMMUI�iITY FACILITIES DISTRICT NO. 97-2 (PRESERVE M.AII�'TEN.4i\'CE
DISTRICT), IMPROVEMENT AREA "C," AI�TI�'EXATION I�'O. 7 (the "Temtory"); and
VJHEREAS, it has now been determined that �tiTitten protests ha��e not been received by
�0% or more oF the reQistered voters residine either �i�ithin the Temtor�� or Improvement Area
"C` and/or property owners representing more than one-half (1/2) or more of the area of land
within the Temtory or���ithin Impro��ement Area "C'; and
V�'HEREAS; inasmuch as there have been less than twelve (12) persons registered to ��ote
within the Temtory for each of the 90 precedine davs, this legislative body desires to submit the
le��� of the required special ta� to the lando���ners of the Territory; such lando���ners being the
qualified electors as authorized by la���.
Resolution No. 2013-174
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NOW, THEREFORE. BE IT RESOLVED AS FOLLOWS:
SECTION 1. Recitals The above recitals are all true and correct.
SECTION 2. Determinations It is determined by this City Council that:
(a) all proceedings prior hereto were valid and taken in conformiYy 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 Go��ernment Code of the State of Califomia;
(b) the annexation of the Territory to lmprovement Area "C" as proposed conforms ti�ith
the City of Chula Vista Statement of Goals and Policies Regarding the Establishment
of Community Facilities Districts;
(c) less than t���elve (12) registered voters have resided within the Tenitory for each of
the ninety (90) days preceding the close ofthe public hearing and, consequently, the
qualified electors shall be the landowners 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��ns within the Temtorp;
(d) the time limit specified by the Community Facilities District Law for conducting ari
election to submit the levy of the special taxes to the qualified electors of the
Territory and the requirements for impartial analysis and ballot arguments have been
waived ��ith the unanimous consent of the qualified electors of the Territory;
(e) the City Clerk_ acting as the election official, has consented to conducting any
required election on a date which is less than 125 days following the adoption of any
resolution annexing the Territory to the District; and
(fl the public services described in Section 4 herein proposed to be financed Prom the
proceeds of special ta�es to be levied within the Territory 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 Territorv The boundaries and parcels of land tlie
Territory and in which the public services are to be provided and on which special ta�ces will be
le��ied in order to pay the costs and expenses for such public services are generally described as
follow�s:
Resolution No. 2013-174
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All that Territorv proposed to be annexed to the District and
Impro��ement Area "C" thereto. as such propem� is shoNm on a
map as previously approved by this leeislative bod��. such map
entitled "Anne�:ation Map No. 7 Cin� of Chula Vista Communiri
Facilities District No. 97-2 (Presen�e Maintenance District),
Improvement Area `C.' Cin� Of Chula Vista, Countv Of San
Diego, State Of Califomia' (the "Annexation Map'), a copy of
Nfiich is on file in the Office of the Cin� Clerk and shall remain
open for public inspection.
SECTION 4. Description Of Sen�ices The services that aze authorized to be financed
from the proceeds of special taxes levied «�ithin Impro��ement Area "C" are certain services
�rhich aze in addition to those services that were provided in or required for Impro�ement Area
"C" prior to the formation of the District and the desienation of lmprovement 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 Impro��ement Area "C." A eeneral description of
the services authorized to be financed by the District ���ithin lmprovement Area "C" is as
follows:
The monitoring; maintenance. operation and manaeement of public
propert�� 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 ��hich is required by the Presen�e
O«mer/Manager to be maintained as open space or for habitat
maintenance or both. Such propem� may be located outside the
boundaries of the District and outside the jurisdictional boundaries
of the Cit�� of Chula Vista. Such sen�ices shall not include the
maintenance, operation and/or management of any property
o��med. maintained; operated and/or managed by the federal and/or
state eo��ernment as open space, habitat maintenance and/or for
am� 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 propert}�.
The same types of services afiich are authorized to be financed b�� the District from the
proceeds of special ta�es levied ���ithin Improvement Area "C" are the n�pes of sen�ices to be
financed from the proceeds of special taxes levied �vithin the Territon�. If and to the extent
possible such services shall be provided in common with Improvement Area "C" and the
Territorv.
Resolution No. 2013-174
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SECTION 5. Sqecial 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 La�-, secured by recordation of a continuing lien against al] non-exempt real
property in the Territory, N�ill be levied annually within the boundaries of such Temtory. For
further particulars as to the rate and method of apportionment of the proposed special taa,
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 will have to pa��.
The special ta�: proposed to be levied ��ithin 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 lo���er
special tax may be levied within the Territory to the extent that the actual cost of providing the
services in the Territor}� is higher or ]ower than the cost of providing those services in
lmprovement Area "C." Notwithstanding the foregoing, the special tax may not be levied at a
rate which 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 eatent possible, shall be collected in the same
manner as ad valorem property taxes and shall be subject to the same penalties, procedure, sale
and lien priority in any case of delinquency as applicable for ad valorem taxes. Any special
taxes that may not be collected on the County tax roll shall be collected through a direct billiug
procedure by the Treasurer.
The maximum special tax rate in Improvement Area "C" shall not be increased as a result
of the annexation of the Territory to Impro��ement Area"C."
SECTION 6. Election The proposition related to the ]evy of the specia] tax shall be
submitted to the qualified electors of the Territory, such electors being the landowners, with each
landowner having one (1) vote for each acre or portion thereof of land which he or she o��ns
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
two-thirds (2/3) of the votes cast on the proposition, the special tax may 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 folloN�s:
Resolution ]vo. 2013-174
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PROPOSITION A
CITI' OF CHULA VISTA
COAIAIUNITI' FACILITIES DISTRICT NO. 97-2,
IMPROVEMENT AREA "C" A\��E�ATION NO. 7
AUTHORIZATION FOR SPECIAL TA,l' LEVY
Shall Communih� Facilities District No. 97-2 (Presen�e Maintenance District) of the City
of Chula Vista be authorized to le��� special ta�es ��ithin the temtory identified as Annexation
I`'o. 7 to Impro��ement Area "C" of such District pursuant to the rate and method of
apportionment of special taxes (the "lmprovement Area "C" Rate and A4ethod") attached to this
ballot to finance the authorized sen�ices and administrative expenses and to fund and replenish a
reserve fund, all as provided for in the Improvement Area "C" Rate and Method?
SECTION 8. \'ote The appropriate mazk placed in bos adjacent to the ti�ord "YES°
shall be counted in favor of the adoption of the proposition, and the appropriate mark placed in
the box adjacent to the word `TIO" in the manner as authorized, shall be counted against the
adoption of such proposition.
SECTION 9. Election Procedure This Cit�� Council herebv authorizes the Election
Official to take any and all steps necessarv for the holding of such election and ratifies any such
steps pre��iousl�� tal;en bv such Election Official �i�hich were necessan� for the holdine of such
election. Such Election Official shall perform and render all sen�ices and proceedings incidental
to and connected ��ith the conduct of such election, and such sen�ices shall include, but not be
limited to the follo�ti�in¢:
(a) Prepare and furnish to the election officers necessary election supplies for the
conduct of the election.
(b) Cause to be printed the requisite number of official ballots. tally sheets and
other necessar�� forms.
(c) Furnish and address official ballots for the qualified electors of the Temtory.
(d) Cause the official ballots to be mailed and/or delivered; as required by law�.
(e) Recei��e the retums of the election.
(� Sort and assemble the election material and supplies in prepazation for the
cam-assins of the retums.
(e) Canvass the retums of the election.
(h) Furnish a tabulation of the number of votes given in the election.
Resolution No. 2013-174
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(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 eapenses of all election officials.
(j) Conduct and handle all other matters relating to the proceedings and conduct
oFthe election in the manner and form as required by law.
Prepare y Approved as to form by
Kel . r ghton, FASLA len R. ogins
Director of Developmental Services C� ey
Resolution No. 2013-17�
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P.ASSED. APPROVED. and ADOPTED bv the Citti� Council of the Cin� of Chula Vista
Califomia this 13th dar of Auwst 2013 b� the follo���ina ��ote:
A1'ES: Councilmembers: Bensoussan. Ramirez. Salas and Cox
?�'AYS: Councilmembers: None
ABSEI�rT: Councilmembers: Aeuilar
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Chen�l Cox. �or
ATTEST:
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Donna R. Norris. CMC. Citv Clerk
STATE OF CALIFORI�'IA )
COU`I�'TY OF SAI�' DIEGO )
CITY OF CHLJLA VISTA )
I; Donna R. Norris. Cih� Clerk of Chula Vista. California, do hereby certifv that the foregoine
Resolution No. 2013-174 ��as dulti� passed, approved, and adopted by the City Council at a
regular meeting of the Chula Vista Cit}� Council held on the 13th day oFAugust 2013.
Executed this 13th dav of Aueust 2013.
�� � n���
Donna R. Norris. CMC. Cit�� Clerk
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EXl-lIBIT A ;
COMG9UNITY FACILITIES DlSTRICT NO. 97-2 i
(PRESERVE MAINTENANCE DlSTRICl) i
IMPROVEMENT AREA "C" '
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RATE AND METHOD OF APPORTIONMENT ;
OF SPcC(AL TAXES
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A Special Tax of Community =acilities DisVict No. 57-2 (Proserve Maintenance District) of �
ine City of Chula Vista (`C�D7 shall be levied on all Assesso�s Parcels in Improvement � �
Area C of the C=D and collected each Fiscal Year commencina in Fisc21 Year 2002-3 in an
amount determined through the application of the rate and method of apportionment of the �
Special Tax set torth below. F.II of the real property in the CFD, unless exempted by law or
by the provisions hereof, shali be taxed for the purposed, to the extent and in the manner !
herein proJided. _
A. DEFINITIONS �
The terms hereinaRer set torth have the follov,ring meanings: I
"Acre or Acreage" means the land are of an Assessor's Parcel as sho�m on an
Assessor's Parcel Map, or if the land area is not shown on an Assesso�s Parcel �
Fvtap, the land area shovm on the applic2ble Fnal Subdivision Map, other inal map, �
other parcel map, other condominium plan, or functionally equivalent map or
instrument recorded in the Office of the County Recorder. The square tootage of an
Nssessor's Parcel is equal to the Acreage multiplied by 43,560. �
"AcY' means the Mello-Roos Communify racilities Act oF �982, as amended, being
Chapter 2.5, Pan 1, Division 2 of Title 5 oi the Govemment Code of the Siate of
Califomia.
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"Administretive Expenses" means the actual or esiimated costs ir.curred by the �
City, acting for an on behalf of the CFD as the adminisYrator thereof, to detertnine, I
ievy and collect the Speciai Taxes, including the salaries of City empioyees and a _ I
proportionate amount o£the City's genzral administrative overhead refated to the �
administrafion of the CFD; Yhe costs of collected installmenfs o�the Special Taxes; �
and any other cosis required to administer Area.0 of the CFD as determined by the i
C� ,
"Assessor's Parcel" means a loi or parcel sho�+� in an Assessors Parcel tvtap wi;h
an assigned assessor's parcei number.
"Assessor's Parcel Map" means an official map of the Fssessor of the County
designating parcels by assessoTs pa;cel number. �
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"Building Square Foot or Squa�e Footage" means the square footage as shovm
on an Assesso�s Parcel's building pe�it of Residential Property exduding garages
or other structures not used as living space:
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Resolution I�b. 2013-174
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"CFD Administrator" means an office of Jie City, or designee fhereof, responsible
_ for determining the Special Tax Requirement and providing for the levy and
colleciion of tne Special Taxes.
°CFD" means Community Facifities District No. 97-2 of the City o{Chula Usta. .
"City" means the Ciry of Chula Vista.
"City Clerk" means fhe City Cierk for the City of Chula Vista or his or her designee. �
"City Manager" means fhe City Manager fior the City of Chuia Vsta or his or her
designee.
"Community Purpase Facility Property' or "CPF Property" means ai�f;ssessors' _
Parcels which are classified as commuriity purpose facilities and meet the
requirements of City of Chula U�sta Ordinance No. 2452. " '
"Council" means the Ciiy Council for the City of Chula Vista, acflng as the i
legislative body of the CFD. " (
`County" means the County of San Diego, California. �
"Developed Properry" means all Taxable Property for which a building permit was '
issued prior to the March '1�preceding the Fiscal year in which the Speda!Tax is
bein9 levied.
"Final Map Property" means a single`amily residential lot created 6y a Finai ,
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 fJ�ap Act (California Government Code Seciion 66410 et
seq.), or recordation of a condominium plan pursuant to California Civil Code 1352,
that creafes individual lots for which building permits may be issued �viihout further
subdivision and is recorded prior to fi4arch 1 preceding the Fiscal Yearin v+hich the
Special Tax-is being levied. � �
"Fiscal Year" mea�s the period starting July 'I and ending on the �ollowing June 3D.
"Improvement Area C" or°Area C" means improvement Area C of fhe CFD, as ;
identified on the boundary map for the CFD as amended from time to time. '
"'Land Use Class" means any o{the classes listed in Table 1 of Table.2. �
"Maximum Special Tax" means the mabmum Special Tax, determined in �
accordance with Seciion C belov�fhat may be levied in any Fiscal Year on any I
Assessors Parcel oi Taxable Property. !
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"Non-Residential Property" means all Assessor's Parcels ef Devafoped Property
ior which a building permit(s) has been issued for a structure or structures for non-
residential use. `
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Resolucion?�o. 2013-17�
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"Operating Fund^ means a fund that shall b= main;ained within the C,=D for each
Fiscal Year to pay�or Resource tJionftoring and/or Preserve Operetions and
Maintenance actn+'r•.ies and Administrative EYpenses. -
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`.'Operating Fund Balance" means th= amount oi funds in the Operating Fund a�
the end o`the prec=ding =iscal Year.
"Operating Fund RequiremenY' means Tor any Fiscal Year an amount equal to the
Resource Monitoring Fund Requirement and Preserve Ope;ation and Maintenance
Fund Requirement for the current Fiscal Year in which Special Taxes ar2 levied. ;
_ "Preserve Operations'and Maintenance" means those activities described in
Attachment A hereto tivhich is incorporated herein by this reference.
"Preserve Operations and Maintenance Fund Requiremenf" means for any
Fiscal Year an amoun; equal to the budgeted cosis for Preserve Operaiions and !
Maintenance plus a pro-rata share of the budgeted Adminisfrative Expenses of the !
District for 2he curent riscal Year in which Special Taxes are levied.
"Property Owner Association Property" means any property within the �
boundaries Area C of the CFD that is ovmed 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 properfy�vithin ihe boundaries of Hre2 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 ihe federal government, ihe State, the County, ihe
City or any other public agency.
"Reserve Fund" means a fund that shail be maintained for the CFD each Fiscal
Year to provide necess2ry cash flov✓ior the first six mor�ths of each Fiscal Year, �
working capital to eov2r monitoring, maintenance, and repair cost overruns and j
delinquencies in the payment of Special Taxes and a reasonable buffer to prevent I
large variations in annual Special Tax levies. �
"Reserve Fund Balance" means the amount of funds in tne Reserve Fund at the I
end oT the precedin� Fiscal Year.
"Reserve Fund RequiremenY' means the amount equal to up to 1Q0'/o of the .
Operating Fund requiremenf for any Fiscal Year.
"Residential Property" means all Assessor5 Parcels of Developed Property for
which a building permit(s) has been issued for purposes of constructi�g one or more j
residential dwelling unit. j
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"Resource Monitoring Program" means those described in Attachment B hereto �
which is incorporated herein by this reiarence. �
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"Resource Monitoring Fund Requirement" means for any Fiscal Year an amount
for each Improvement Area equal to the Improvement Rrea's fair share of the �
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Resolution No. 2013-174
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budgeted costs of the Resource Monitoring Program plus a pro rata share of the j
budgeted Administra#ive Expenses for the CFD for the current Fiscal Year in �vhich �
Special T2xes are levied. An Improvement fvea's "fair share' shall be hased on the �
Improvement Area's perceniage of the total acreage within the Otay Ranch Generai ;
Development Plan Planning Area for which a Resource fJionitoring Program funding �
mechanism has been estab(ished. �
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"Special Tax" means the Special Tau levied pursuant to the provisions of Sec'�on 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 RequiremenY' means that amount required in any Fiscal Year for `
Area C to: () pay the Resource Monitoring Fund Requirement less the Qperating �
Fund Balance, and (ii) pay any amounts required to estabfish or replenish.the
Reserve Fund lo the Reserve Fund Requirement; (iii) pay for reasonably anticipated ;
delinquent Special Taxes based.on the delinquency rete for Special Taxes levied in
the previous Fiscal Year. �
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"State" means the State oT Califomia. �
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"Taxable Property" means all of the Assessor's Parcels within the boundaries of i
Area C of the CFD that are not exempt from the Speciai Tax pursuance lo 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 fhe definitions above, all Taxable Property within Area C oi
the CFD shall be class�ed as Category I, Category II, Category Il! or Exempi.
Devefoped Property, Final Map Property or Undeveloped Property, and shall be I
subject to Special Taxes pursuance to Sections C and D below. Developed Property
shall be iurther assigned to a Land Use Ctass as specified in Table 1.
C. MAXIMUM SPECIAL TAX RATE � �
Category I •
Category I includes Developed Property vrithin the District("Category 1").
The Maximum Speciai Tax for Resource Monitoring, and Preserving Operations and
Maintenance thal may be Ievied for Fiscal Year 2002l03 on Developed Property shall i
be at the rates set£crth 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 '
lmprovement Area C �
Resource Operetions 8
Description Monitoring Maintenance j
Resideniial 50.0054 50.0085
Non-Residential 587.3'126 5138.5152 �
Category II �
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Category includes each Assessor's Parcel of Taxable Property within the District for ;
v�hich a Final Map has been recorded, but which is not classified as a Developed i
Parcel ("Category II").
The ti4aximum Special7ax for Resource W,onitoring, and Preserve Operalions and i
Mai�tenance ffiat may be levied for Fiscal Year 2002/03 on each Assessor's Parcel �
in Cztegory II shall be shown in Table 2 below (said amount to be levied pro rata ior
any portion of an Acre). +
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TABLE 2 ,
Maximum Special Tax for Category il �
Community Facilities District No. 97•2
Improvement Area C
Resource Monitoring Operation 8 Maintenance
I 587.3126 per Acre ` 5138.6152 per Acre ;
Category III
Caieoory III includes each Parcel of Taxable Property��ithin the District not subject
to Special tax under any other category("Category III'). �
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The ��laximum Special tax which may be levied for Fiscal Year 2002I03 on Taxable j
Property within Category III shall be as shown in Table 3 below(said amoun#to be �
fevied pro rafe for any portion of an Acre).
TABLE 3
Maximum Special Tax for Category III ;
Community Facilities District No. 97-2
Improvement A�ea C
Resource Monitoring Operation 8 Maintenance
( 556.35�6 per Acre I 5E9.4527 per Acre ��
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Exempt Category
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The Exempt Category includes each properfy owned, conveyed or irrevocably
offered (or 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 s=t i
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Resolution No. 2013-174 �
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forn in the easement impracfical, common areas, private streets and parcels; and �
open space lots ("Exsmpt Categor�).
In some instance an Assessor's Parcel of Developed Property may coniain more
than one Land use Class. The Maximum Special Tax that may be levied on an ;
Assessors 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 alJocation each Land Use Class.
Annual Escalation of Maximum Speciai Tax `
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The Maximum Special Tax as shown in the tables above that may be levied on each
Assessors Parcel in Area C shall be increased each Fiscal Year beginning in Fiscal
Year 200304 and thereafler by a Yactor equal to the annual percentage change in 1
the San Diego Metropolitan Area all Urban Consumer Price Index (AA Items).
D. METHOD OF APPORTIONMETN OF THE SPECIAL TAX +
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Commencing with Fiscal Year 2003-04, and tor each follawing Fiscal Year, the i
Council shall levy the Area C Special Tax at the rates established pursuant to sieps
1 throuah 4 below so that the amount of the Special Tax levied equats the Special I
Tax Requirement. The Special Tax shall be levied each Fiscal Yeat as follovfs: �
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 ior j
Resource Monitoring, and Preserve Operations and Maintenance for Parcels and
adding to that the maximum revenue �vhich could be generated by mulHplying the
total acres for Parcels class�ed as Non-Residential Parcels by the Nta�bmum Special
Tax per Acre for Resource �vtonitoring and Preserve Operations and Maintenances.
Step 2: If the 4otal revenue as calculated in Step 1 is greaier than the estimated
Speci2l Tax Liability for Improvement Area C, reduce the Special Tax for each Parcel
proportionatefy so that the Special Tax Ievy for Fiscal Year is equal to the Special
Tax Liability for the Fiscal Year.
Step 3: If the total revenue as calculated in Siep 1 is less ihan 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 ior Improvement Area C as determined 4y the City, �
less the total revznue generated for all Farcels under Step 1 above, divided �
by the total Acres for all Parcels vriihin Improvement Area C assigned to :
Category II, �
OR �
(ii) The Maximum Special Tax rate for Parcels assigned to Category 11.
Resolution No. 2013-17�
� � Paee 14 of 1�
i
Step 4: If the total revenue as cakculaied i� Step 1 and 3 is less than the Soecial Tax
Liability, for Improvement Area C, a Special Tax shall be levied upon each Parce! `
within Improvement Area C classified as Category III. The Special_Tzx for?arcels _ �
assioned the Category III shall be calcula[ed as !he lessor of:
(i) The Speciai Tax Liability for Improvement Area C zs determined by the Crfy,
less the total revenue generated for all Parcels under Step 'I and 3 above,
divid=d by th= total Acres for al! ?arceis within Improvemens Area C ;
assigned to Caizgory Ii�, '
OR
(ii) The Maximum Special T2x rate for ?arcels assioned to Cat=_gory Iil and
within Improvement Area C.
However, in the event if is determined that the Special Tax Liability for Improvemen;
Hrea 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 identrfy the owner(s). The amount of definquent Special Taxes, ii I
any, that arose from the applicable owner(s) shall first be divided by the total
Category III Acres ovmed by such owner(s) and collected from khe appticable �
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 pre;,eding paragraph.
Nohyithstanding the above, under no circumsiances vdith ihe Special Tax be levied
against any Assessor's Parcel of Residential Property or Multi-Famiry Proper#y for
which an occupancy permit for private residential use has been issued be increased
by more than ten percent annually up to the tviaximum Special Tax as a
consequence of delinquency or default by the ov,mer of zny other Assessors Parcel
within Aroa C oi the CFD.
E. APPEALS
Any landowner or resident who pays the Special Tax and believes that Jie amount of
the Special Tax le��ed on iheir Assessots Parcel is in error shall firsf consult��ith the
CFD Administrator regarding such error. If follov,�ng such consultatiori, the CFD
Administr2tor determines that an error has occurred; the CFD Administrator may
amend the amount of the Special Tax levied on such Assessor's Parcel. If follov�ing
such consultation and action, if any by the CFD Administrator, the lando�mer or
resident believes such error still exists; such person may file a written notice with the
City Clerk of the Ciy appealing the amourt of the Special Tax levied on such
:,ssessor's Parcel. Upon the receipt of any such notice, the City Clerk shall fonvard a
copy of such notice to the City FAanager who shall establish as part of ihe
proceedings and administration of the CFD, a special three-member Review/Appeal �
Committee. The Reviev:/Appeal Committze may eslablish such procedures, as it
deems necessary to undertake the review of any sucn appeal. The Review/Appeal
Commi«ee shall interpret this Rate and Niethod of Apportionmeni and make i
determinations relative to the annual administration of the Special Tax and any '
landowner or resident appeals, as herein spec'rfied. The decision of the
Review/Appeal Commiriee shall be final and binding as to all persons.
Resolution No. 2013-174
Page 15 of 15 �
;
F. MANNER OF COL�ECTIQN _. ;
i
Speciai 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 i
Speciai Taxes at a difterent time o�in a different manner'rf necessary to meet the
financial obligation of Area C of the CFD or as ofheRVise determined appropriate by
the CFD Administrator.
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G. TERM OF SPECIAL TAX
I
Taxable Property in Area C of the CFD shall remain subject to the Special Tax in �
perpetuity. �
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