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HomeMy WebLinkAboutReso 2013-195 RESOLUTION NO. 2013-19� RESOLUTION OF THE CITY COUI�TCIL OF THE CITI' OF CHULA VISTA ACTII�'G AS THE LEGISLATIVE BODY OF COMMU?�'ITY FACILITIES DISTRICT NO. 97-2 (PRESERVE MAII�TTEI�'ANCE DISTRICT), MAKII�'G CERTAII`' DETERMII��ATIONS AND AUTHORIZING SUBMITTAL OF LEVY OF SPECIAL T.AaES TO THE QUALIFIED ELECTORS OF CERTAII�' TERRITORY PROPOSED TO BE AI��'EXED TO COMMUI�TITY FACILITIES DISTRICT NO. 97-2 (PRESERVE MAINTENANCE DISTRICT) AND 1MPROVEMENT AREA "C" THERETO V�'HEREAS; the City Council of the City of Chula Vista, Califomia ("City Council"). formed a Communit}� Facilities District and designated certain improvement areas therein pursuant to the terms and provisions of the "Mello-Roos Communit�� Facilities Act of 1982," beine Chapter 2.�, Part l; Division 2; Title � of the Govemment Code of the State of California (the "Acr`), and the Ciri� of Chula Vista Community Facilities District Ordinance enacted pursuar�t to the powers reserved b� the City of Chula Vista under Sections 3. � and 7 of Article XI of the Constitution of the State of California (the "Ordinance") (the Act and the Ordinance may be referred to collectivel�� as the "Communit�� Facilities District La�v`). The Community Facilities District has been desienated as COMMUI�'ITY FACILITIES DISTRICT NO. 97-2 (PRESERVE MAII�iTENAt�'CE DISTR]CT) (the "District") and the Improvement Areas N�ere desienated as IMPROVEMEl�'T AREA "A." IMPROVEA�IEt�'T AREA "B" and IMPROVEMENT AREA "C" of such District and V�'HEREAS, the City Council, at the request of the o�+�ner of that propem� located in Ota�� Ranch Millenia initiated proceedines pursuant to the Communiri Facilities District La��- to annex such temton� to the District and Impro��ement Area "C" thereto; and WHEREAS. notice of a public hearing relatine to the annexation of such territon� to the District and Impro��ement Area "C,`- the e�tent oF the temton� to be annexed, the fumishins of certain public sen�ices and all other related matters has been given; and V✓HEREAS, the temton proposed to be annexed is l:no��m and designated as COMD4UI�'ITY FACILITIES DISTRICT NO. 97-2 (PRESERVE I�4ANTENAI�'CE DISTRICT), IMPROVEMEI�'T AREA "C;" A_\�'EXATIOI� \'O. 8 (the "Temtory`); and �1'HEREAS; it has now been determined that N�ritten protests have not been received by �0% or more of the registered voters residing either ���ithin the Temtory or Improvement Area "C` and/or property o���ners representine more than one-half (1/2) or more of the azea of land within the Territory or���ithin Improvement Area "C"; and WZ-IEREAS, inasmuch as there ha��e been less than t���eh�e (12) persons reeistered to vote w�ithin the Temtory for each of the 90 preceding da��s, this legislati��e body desires to submit the le��� of the required special ta� to the lando�imers of the Territon�, such lando��mers beins the qualified electors as authorized bv law. Resolution No. 2013-19� Paee 2 NOW. THEREFORE. BE IT RESOLVED AS FOLLOWS: SECTION 1. Recitals The above recitals are all true and correct. SECTiON 2. Determinations ]t is determined by this City Council that: (a) all proceedings prior hereto were valid and taken in conformity with the requirements of law, and specifically the provisions of the Community Facilities District Law; and this finding is made pursuant to the pro��isions and authorization of Section 53325.1 of the Government Code of the State of California; and (b) the annexation of the Territory to Improvement Area "C" as proposed conforms with the City of Chula Vista Statement of Goals and Policies Regarding the Establisl�ment of Community Facilities Districts; and (c) less than twelve (12) registered voters have resided within the Territory for each of the ninety (90) days preceding the close of the 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 dose 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 owns w�ithin the Territory; and (d) the time limit specified by the Community Facilities District Law for conducting an 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 with the unanimous consent or the qualified electors of ihe Territory; and . (e) the City Clerk, acting as the election official, has consented to conducting an}� required election on a date whicl� is ]ess than 125 days following the adoption of any resolution annexing the Territory to the District; and (� the public services described in Section 4 herein proposed to be financed from the proceeds of special taxes 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 Tenitory. SECTION 3. Boundaries of the Territorv The boundaries and parcels of land the Territory and in which the public services are to be provided aud on which special taxes will be levied in order to pay the costs and expenses for such public services are generally described as follows: Resolution ?�o. 2013-19� Pase 3 All that Territor�� proposed to be annezed to the District and Improvement Area "C" thereto. as such propem� is shotim on a map as previousl}� approved by this leQislati��e bodv. such map entitled "Anne�ation Map No. 8 Cin� ofy Chula Vista Communirv Facilities District No. 97-2 (Presen�e Maintenance District), Impro�ement Area �C.' Ciq� Of Chula Vista Counn� Of San Dieeo; State Of California ' (the "Annexation Map '). a cop� of which is on file in the Office of the Cirv Clerk and shall remain open for public inspection. SECTION a. Descriotion Of Services The services that aze authorized to be financed from the proceeds of special ta�es le��ied �ti�ithin Impro��ement Area "C" are certain services N�hich are in addition to those services that ���ere provided in or required for Improvement Area "C" prior to the formation of the District and the designation of Impro��ement Area "C" and did not replace services alread}� available in the District or Improvement Area "C" at the time of formation of the District and the designation of Improvement Area "C." A eeneral description of the services authorized to be financed by the District within ]mpro��ement Area "C" is as follo���s: The monitoring; maintenance, operation and mana2ement of public propert�� in Hfiich the City has a propem� interest and �vhich conforms to the requirements of the Ordinance or pri��ate propert.� within the Ota}� Ranch Presen�e ��Thich is required b� the Presen�e O��mer/Manager to be maintained as open space or for habitat maintenance or both. Such propert�� may be located outside the boundaries of the District and outside the jurisdictional boundaries of the Cih� of Chula Vista. Such services shall not include the maintenance. operation and/or manaeement of any propem= o�med; maintained, operated and/or manaeed by the federal and/or state eovemment as open space, habitat maintenance and/or for an�� other purpose. The District shall finance all direct. adminisvative and incidental annual costs and e�penses necessar�� to provide such monitorine, maintenance, operation and management of such public propert��. 7he same t��pes of services ���hich are authorized to be financed by the District from the proceeds of special taxes levied «�ithin Improvement Area "C" aze the ri�pes of sen�ices to be financed from the proceeds of special taxes le��ied within the Temton�. If and to the extent possible such sen�ices shall be provided in common �;�ith Improvement Area "C" and the Temtorv. SECTIOIV 5. Soecial Ta� Escept �rhere funds are othen��ise available, a special tax sufficient to pa�• for such services and related incidental expenses authorized b� the Communih� Facilities District La��=, secured by recordation of a continuing lien aeainst all non-exempt real property in the Temton�, will be le��ied annually ���ithin the boundaries of such Temtory. For further particulars as to the rate and method of apportionment of the proposed special ta.i; Resolution No. 2013-19� Pa�e 4 reference is made to the attached and incorporated Gxhibit "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 m�imum amount that such person ti�ill have to pay. The special tax proposed to be levied ��ithin the Territory shall be equal to the special tax levied to pay for the same semices in Improvement Area "C," eacept that a higher or lower special taa may be levied v��ithin the Territory 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." NoTwithsfanding the foregoing, the special tax may not be levied at a rate �+�hich is higher than the maaimum special taa authorized to be levied pursuant to the Improvement Area"C" Rate and Method. The special taaes herein authorized, to the extent possible, shal] 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 specia] taxes that may not be collected on the County tax roll shall be collected through a direct billing procedure by the Treasurer. The maximum special taa rate in Improvement Area"C" shall not 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 landowner having one (1) vote for each acre or portion thereof of land ��hich he or she o��ns within such annexed territory. The special election shall be held on September 17, 2013 immediately following the adoption of this Resolution, and such election shall be a special election to be conducted by the City Clerk (hereinafier "Eleetion 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 follows: PROPOSITION A CITY OF CHULA VISTA COMMUNITY FACILITIES DISTRICT NO. 97-2, IMPROVEMENT AREA "C" ANNEXATION NO. 8 AUTHORIZATION FOR SPECIAL TAX LEVY Shall Community Facilities District No. 97-2 (Preserve Maintenance District) of the City of Chula Vista be authorized to le�ry special tases within the territory identified as Annexatio❑ No. 8 to Improvement Area "C" of such District pursuant to the rate and method of apportionment of special taxes (the "Improvement Area `C' Rate and Method") attached to this ballot to finance the authorized semices and administrative expenses and to fund and replenish a resen�e fund, all as provided for in the Improvement Area "C" Rate and Method? Resolution?�o. 20li-19� Pase � SECTION 8. Vote The appropriate mazk placed in bos adjacent to the word "YES" shall be counted in favor of the adoption of the proposition. ar�d the appropriate mark placed in the box adjacent to the word "NO" in the manner as authorized. shall be counted aeainst the adoption of such proposition. SECTION 9. Election Procedure This Cin� Council herebv authorizes the Election Officiai to tal:e any and all steps necessary for the holding of such election and ratifies am� such steps pre��iousl�� tal;en bv such Election Official ��hich were necessarv for the holdine of such election. Such Election Officia] shall perform and render all services and proceedines incidental to and connected with the conduct of such election. and such services shall include. but not be limited to the Follo�ti�ine: (a) Prepare and fumish to the election officers necessarv election supplies for the conduct of the election. (b) Cause to be printed the requisite number of official ballots. tally sheets and other necessarv forms. (c) Fumish and address official ballots for the qualified electors of the Temtorv. (d) Cause the official ballots to be mailed and/or delivered. as required b} la�a. (e) Recei��e the retums of the election. (� Sort and assemble the election material and supplies in preparation for the canvassine ofthe remms. (e) Cam�ass the retums of the election. (h) Fumish a tabulation of the number of��otes given in the election. (i) Make all arraneements and ta4:e the necessary steps to pay all costs of the election incurred as a result of sen�ices performed for the District and pa�� costs and expenses of all election officials. (j) Conduct and handle all other matters relating to the proceedings and conduct of the election in the manner and form as required by law. Prepared by Appro��ed as to form b}� , � / �_ Kellv . Brouehton. FASLA len R. oeins Director of Developmental Services C� _� e�� Resolution No. 20]3-19� Page 6 PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula Vista, California; this 17th da}� of September 2013 by the following vote: AYES: Councilmembers: Aguilar, Bensoussan, Ramirez, Salas and Coa I`'AYS: Councilmembers: None ABSENT: Councilmembers: None � Cheryl Cox, yor ATTEST: �� �`�� Donna R. Norris, CMC, City Clerk STATE OF CALIPORNIA ) COUNTY OF SAN DIEGO ) CITY OF CHULA VISTA ) I, Donna R. Norris, City Clerk of Chula Vista, California, do hereby certify that the foregoing Resolution No. 2013-19� was duly passed, approved, and adopted by the City Council at a regular meeting of the Chula Vista City Council held on the 17th day of September 20li. Executed this 17th day of September 2013. �� .�� �, �/',�,�.�- Donna R. Norris, CMC, City Clerk Resolution No. 2013-19� Pa�e 7 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 o�Community �aciliiies District No. 97-2 (Pres2rv=_ Maintenanc� Disirict) oi the Ciiy of Chula Vs�a ("CFDn) shall be levizd on all Assassor's Parcels in Improvam=ni Area C oi the CFD and collected each Fiscal Year commencing in Fiscal Year 2002-3 in an amount de'termined through the application of the rate and method oi appor�ionment of the Special Tax set�orth below. All oi the real propery in the CFD, unless exemotzd by law or by th= provisions hereof, shall be iaxed ior�ne purposed, to the e�aent and in thz «�anner herein provid=d. A. DEFINITIONS The tzrms hereina��er sz't�or�h have th2 follovding meanings: "Acre or Acreage" means the land are of an Ass2ssor'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 aoplicable Final Subdivision Map, other final map, oiher parcel map, oiher condominium plan, or functionally eauivalent map or ins'vument recorded in the Office or the County Recorder. The square foo;age oi an Assessor's Parcel is equal to the Acreage multiplied by 43,560. ` •.� .. "AcY' means the Mello-Roos Community Facilities Act of �982, as amendzd, beina Chapter 2.5, Part 1, Division 2 of Title 5 ot ih= Government Code o�ih= State of California. "Administrative Expenses" means the actual or estimated costs incurred by the City, ac'tina for an on behalt of the CFD as the administrator thzraof, to d�tzrmin=, levy and collect the Special Taxzs, including the salaries oi City emoloy�=s and a proporionate_amoun� o�thz City's general administrative overhead related io the administra:ion of the CFD; the costs oi collected instaliments of the Special Taxes; and any o'ther costs required to administzr Arza C of the CFD as determinzd by the City. "Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assign=d assessor's parcel number. "Assessor's Parcel Map" means an o��icial mao or th= Asszssor of:h� County desianziina parcels by assessor's parcel numbar. "Building Square Foot or Square Footage" means the sauare foo[ace as shown on an Assessor's Parcel's building permit or Residential Property excluding carages or oiher s'tructures no: used as living space. Resolution No. 2013-19� Pa�e 8 "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 thz 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 dzsignze. "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 classifed as community purpose facilities and meet the requirements of City of Chula Vista Ordinance 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, Califomia. "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 i ' . 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 buildabie 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 individuai lots for which building permits may be issued without fuRher 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 following June 30. "Improvement Area C" or"Area C" means Improvement Area C of the CFD, as identifed 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- rzsidantial use. Resolution No. 2013-19� Page 9 "Opereting Fund° means a iund ihat shall ba mainiained within th= CFD �or =acn ' Fiscal Year io pay�or R>_sourcz Monitorina and/or Preserve Opera'tions and Maintenance activi'ties and Administrative Expenses. "Operating Fund Balance" means th= amount of funds in the Operating Fund at the end ot th= precsding Fiscal Year. "Operating Fund Requirement" means ior any Fiscal Year an amouni equal to:he Resourcz Monitoring Fund Requirement and Preserve Oparation and Mainienance Fund R=quirement�or the current Fiscal Yzar in which Special Taxes ar= 1=vied. "Preserve Operations and Maintenance" m=ans thos� activities d�scribed in Attachment A hereto which is incorporeted herein by this reference. "Preserve Operations and Maintenance Fund RequiremenY' means for any Fiscal Year an amouni equal to the budgei�d costs ior Preserve Operations and Maintenance plus a pro-rata share of the budaeted Adminis'trative Expenses of tn= District �or the current Fisca� Year in which Special Taxes are levied. "Property Owner Association Property" means any property within the boundaries Area C oi fhe CFD that is own=d by, or irrevocably dedicated as indicated in an ins'trument recorded with tha County Recorder to, a property owner association, including any master or sutrassociation. "Public Property" means any property within the boundaries of Area C or 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 governmenY, the State, the County, the City or any other public agency. � "Reserve Fund" means a fund that shall be maintzined ior the CFD each Fiscal Year to provide necessary cash flow for thefirst 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 bufer to prevent large variations in annual Special Tax levies. "Reserve Fund Balance" means the amounf of funds in the Reserve Fund at the end of the preceding Fiscal Year. "Reserve Fund RequiremenY' means the amount equal to up to i0Q% of the Operaiing 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 o�construc'tina on= 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 RequiremenY' means sor any Fiscal Year an amoun� for each Improvement Arza eGual to ihe Improvement�,rea's fair sharz of ihe Resolution No. 2013-19� Page 10 budaeted 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 Fiscai Year on each Assessor's 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: (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 foc 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. i=" "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 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 PropeRy 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. Resolution I�'o. 2013-19� Pa�e 11 TABLE 1 — Maximum Special Tax for Category I Community Facilities District 97-2 Improvement Area C Resource Operations & Description Monitoring Maintenance Residential 50.005� SO.00So Non-Residential 587.3126 5138.6152 Category II Category includes each Assessor's Parcei of Taxable Proparty within the Disirict�or which a Final Map has been recorded, but which is not classified as a Developed Parcel ("Cat=gory II°). The Maximum Special Tax for Resource Monitoring, and ?reserve Op=rations and Maintenance that may b= 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 oro rata for any por�ion oi an Acre). TABLE 2 Maximum Special Tax for Category II Community Facilities District No. 97-2 Improvement Area C _ I Resource Monitoring Operation & Maintenance - 587.3126 per Acre 5138.6152 per Acre Category III Category III includes each Parcel of Taxable Property within the District not subject to Special tax under any other category ("Catzgory III°). The Maximum Special tax which may be levied for Fiscal Year 2002I03 on Taxable PropeRy within Category III shall be as shown in Table 3 below (said amount to bz 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 8 Maintenance 555.35�6 per Acre 589.4627 per Acre Exempt Category The Exempt Category includes each proper�y owned, conveyed or irrevocably offered ior dedication to a public agency, or land which is in the public right-ot-wzy, unmannzd utility easements whicn make utilization tor oiher than the purpose set Resolution No. 2013-195 Pase 1 Z ' 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 Assessor's 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 2003-04 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 2003-04, 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 shail 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 classifed 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 Parceis by the Maximum Special Tax per Acre for Resource Monitoring and Preserve Operations and Maintenances. Step 2: If the totai 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 revenue as caiculated in StAp 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 ll shail 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 above, divided by the total Acres for all Parcels within Improvement Area C assigned to Category II, OR (ii) The Maximum Special Tax rate for Parcels assigned to Category II. Resolution ?�'o. 20L.i-19� Paee 13 Step 4: I�the total rev=nue as calculat2d in Step 1 and 3 is 1=ss than th= Sp=cial Tax - Liabiiity, ror Improv=ment Area C, a Special Tax shall be 1=vied upon =ach Parcel , wiihin Improvemen:�^-,raa C classiiied as Catzgory Iil. The Special Tax�or °arcels assigned th� Category III shall be calcula:�d as the I�ssor of: (i) Thz Special Tax Liability for Improvement Area C as determined by the City, less the total revenu= aenerated �or all Parcels under Step 1 and 3 abov=_, divided by the total Acres for all Parcels within Improvemenis Area C assigned to Category III, OR (ii) Th= Maximum Special Tax rate �or Parcels assigned to Category III and wi�hin Improvement Area C. However, in the event it is determined tha�the Special Tax Liability ior Improvemer�i , Area C includes dzlinquent Special Taxes �rom Parcel in Category III rrom �he prior Fiscal Year, the City shall determine the amount of delinquerit taxes that arose from such parcels and identiiy the owner(s). The amount of delinquent Specizl Taxes, if any, tha# arose from the applicable owner(s) shall first be divided by the total Category III Acres ownzd by such owner(s) and collected from the applicable owner(s)with the remaining portion of the Spzcial Tax Liability no related to delinquent Special Taxes to be collected from all Parcels in Category III according to the procedurz set foRh in the preceding paragraph. Nohvithstanding the above, under no circumstances with the Special Tax be levied against any Assessor's Parcel of Residential Property or Multi-Family PropeRy tor " 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 d2linquency 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 belleves that the amount oi 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, :he CFD Administrator determines that an ertor has occLrred; the CFD Administraior may amend the amount of the Special Tax levied on such Assessor's Parcel. I�rollowing such consultation and action, if any by the CFD Administrator, the landowner or resid=nt believes such error s'till exists; such person may file a written notice with thz 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 ionvard a copy of such notice to the City Manaaer who shall establish as part ot the proceedings and administration oi 'the CFD, a special three-member R=viewlAppeal Commi<iee. The Raview/Appeal Commi«ee may establish such procedures, as it deems necessary�o under�ake the review of any such appeal. The Review/Appeal Committee shall interpret this Rate and Method of Appor�ionment and make determinations relaiive to tne annual administration of the Soecial Tax and any landown=_r or resident appeals, as herzin specified. The decision of the Revi�w/Appeal Commi<iee shall be final and binding as to all persons. ' Resolution No. 2013-195 PaRe 14 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 difierent 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.