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HomeMy WebLinkAboutReso 2014-022 RESOLUTION NO. 201�-022 , RESOLUTION OF THE CITl' COUI�'CIL OF THE CITI' OF CHULA VISTA FORMII`'G AND ESTABLISHING COMMUI�'ITY FACILITIES DISTRICT NO. 14A4 (EASTERI�' URBAN CEI�TTER/MILLEI�'IA); DESIGI�7ATI?�'G IMPROVEA4EI`TT AREAS THEREI,1'. AND AUTHORIZII�'G SUBA4ITTAL OF THE LE\'Y OF SPEC[AL TAXES TO THE QUALIFIED ELECTORS V�'ZTHTI�' EACH In4PROVEMENT AREA V�'"I-IEREAS, a public hearine has been held and concluded, and the Cin� Counci] of the City of Chula Vista (the "City Council"). no�� desires to proceed �vith the establishment of a community facilities district, pursuant to the terms and provisions of the "Mello-Roos Communih� Facilities Act of 1982," being Chapter 2.�, Part 1, Division 2. Title � 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 po�+�ers resen�ed b}� the Citv of Chula Vista under Sections 3; � and 7 of Article XI of the Constitution of the State of Califomia (the "Ordina�ce ') (the Act and the Ordinance ma}� be referred to collecti��elv as the "Communin� Facilities District La���"). Such Communit�� Facilities District shall hereinafrer be referred to as Communit}� Facilities District I�'o. 14 M (Eastem Urban Center/Millenia) (the "District"); and WHEREAS, notice oF a public hearing relatine to the establishment of the District, the extent of the District. the financine of certain tvpes of sen�ices and all other related matters has been eiven, and a Communit}' Facilities District Report, as ordered b}� this City Council, has been presented to this City Council and has been made a part of the record of the hearins to establish such District: and �l'HEREAS. all communications relatine to the establishment of the District. the desienation of Improvement Area I`to. 1 and Improvement Area No. 2 within the District (collectivelv the "Impro��ement Areas" and individually an "Improvement Area"). the proposed senices and the rates and methods of apportionment of the special ta� proposed to be le��ied ���ithin the District and the Impro��ement Areas ha��e been presented, and it has further been determined that a majority protest as defined b}� la�+� has not been received against these proceedines or the le�-�� of the special tax �vithin the District; and V�'-I-IEREAS, inasmuch as there ha��e been less than rivelve (12) registered voters residine �rithin the territor�� of each Improvement Area of the District for at least the preceding ninet}� (90) da}'s, the authorization to le��� special ta�es ���ithin the District shall be submitted to the land-oH�ners of each such Improvement Area, such lando�i�ners beina the qualified electors as authorized bv la���. \OV�'. THEREFORE. BE IT RESOL\rED as fol]oN�s: SECTION 1. Recitals. The abo��e recitals are all true and correct. Resolution No. 2014-022 Paee 2 SECTION 2. Determinations. It is hereby determined by this Cirn Council thaL• A. All prior proceedings pertaining to the formation of the District and designation of the Impro��ement Areas were valid and taken in conformiry with the requirements of the lati�. and specifically the provisions of the Community Facilities Dis[rict Law, and that this findin� and determination is made pursuant to the provisions of Go��emment Code Section �3325.1. B. The written protests received, if any, do not represent a majority protest as defined b�� the applicable provisions of the Community Facilities District Law and, therefore, the specia] ta� proposed to be levied within the District has not been precluded by majority protest pursuant to Section 53324 of the Government Code of the State of California. C. The District as proposed conforms ���ith the City of Chula Vista Statement of Goals and Policies Reeardine the Establishment of Community Facilities Districts (the "Goals and Policies'). as amended. D. Less than twelve (12) re�istered voters have resided within the territorv of each Impro��ement Area within the District for each of the ninety (90) days preceding the close of the public hearing, therefore, pursuant to the Act the qualified electors of such Improvement Area shall be the landowners of the District as such term is defined in Government Code Section 53317(� and each such 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 owms ��ithin such Improvement Area. E. The time limit specified by tlie Commwiity Facilities District Law for conducting an election to submit the le�ry of the special taxes to the qualified electors of each Improvement Area �vithin the District and the requirements for impartial analysis and ballot arvuments have been waived with the unanimous consent of the qualified electors of each lmprovement Area. F. 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 forming and establishing the District. SECTION 3. Communitv Facilities District Renort. The Community Facilities District Report, as now submitted, shall stand as the Community Pacilities District Report for all future proceedings and all terms and contents are approved as set forth therein. SECTION 4. Name of District. This legislative bod}� does hereby establish and declare the formation of the Communit}� Facilities District known and designated as "COMMUNITY FACILITIES DISTRICT NO. 14M (EASTERN URBAN CENTER/MILLEI�'IA)." SECTION �. Boundaries of the District. The boundaries of the District are generall}� described as follows: Resolution No. 2014-022 Paee 3 all propem� ���ithin the boundaries of CO?�4MUTITI' FACILITIES DISTRICT NO. 14M (EASTERI�' URBAt�' CENTER/?�4ILLEN]A). as shoNm on a boundar�� map as previousl�� appro��ed by this legislati��e bodv, such map designated b�� the name oF this Communih� Facilities District. a cop}� of which is on file in the Office of the Cit}� Clerk. The boundan� map of the proposed District has been filed pursuant to Sections 3111 and 3113 of the Streets and Hieh�+�ays Code of the State of Califomia in the Office of the Counn Recorder of the Count�� of San Diego. at Paee 39 of Book 44 of the Book oF Maps of Assessment and Communit}� Facilities Districts for the Counn� of San Diego (the "Count�� '). SECTION 6. Desienation of Improvement Areas. For purposes of financine of or contributine to the financine of the tppes of sen�ices described in Section 7 below; this Cit� Council, acting pursuant to Government Code Section �3350, herebv designates portions of the District as the follo�vine Impro��ement Areas as sho��n on the Boundan� n4ap of the District: IMPROVEMENT AREA I`'O. 1 IA4PROVEMENT .AREA I�'O. 2 SECTIOIV 7. Description of Sen�ices. It is the intention of this Cit}� Council to finance cenain sen-ices that aze in addition to those pro��ided in or required for the temton� H�ithin the District and will not be replacing services already available. A eeneral description of the services to be pro��ided is provided in Eshibit "A" attached hereto. SECTION 8. �ecial Ta�. Ezcept ���here funds are otherH�ise a��ailable special ta�es, secured by recordation of a continuine lien against all non-eaempt real propert�� in the respective Impro��ement Areas of the District; are hereb�� authorized; subject to voter approval, to be le��ied annualh� ���ithin the boundaries of such District. Under no circumstances ��•ill the special ta.i authorized to be levied ���ithin an Impro��ement Area be increased as a consequence of delinquenc}� or default b�� the o��mer of any other parcel or parcels used for private residential purposes and located within such Impro��ement Area bv more than ]0 percent. For funher particulazs as to the rate and method of apportionment of the special tates proposed to be le��ied within Improvement Area No. 1 and Impro��ement Area No. 2, reference is made to the attached and incorporated E�hibit "B," �vhich sets forth in sufficient detail the method of apportionment to allo«� each lando��mer or resident ���ithin each such Impro��ement Area to clearl}� estimate the maximum amount that such person ���ill have to pa}� for such services. The special tases herein authorized shall be collected in the same manner as ad ��alorem property taxes and shall be subjeci to the same penalties, procedure; sale and lien priority in anv case of delinquenc}�, as applicable for ad ��alorem taies: however_ as applicable. this legislative bod�� ma��, b}� resolution; establish and adopt an altemate or supplemental procedure as necessan�. An}� special tases that may not be collected on the Countv taa roll shall be collected throuah a direct billing procedure bv the Treasurer of the Cin� of Chula Vista: actino for and on behalf of the District. Resolution No. 2014-022 Page 4 Upon recordation of a Notice of Special Tax Lien pursuant to Section 3114.� of the Streets and Highways Code of the State or California, a continuing lien to secure each levy of the special taa shall attach to all non-exempt real property in the District and this lien shall continue in force and effect until the special taa obligation is prepaid and permanently satisfied and the lien canceled in accordance ��ith la��� or unti] collection of the tas by the legislative body ceases. SECTION 9. Special Tax Accountability Measures. Pursuant to and in compliance with the provisions of Go��ernment Code Section 5007�.1. this City Counci] hereby establishes the followine accountability measures pertaining to the levy by the District of the specia] ta�es described in Section 8 above: A. Each such special tax shall be levied for the specific purposes set forth in Section 8. abo��e. B. The proceeds of the ]evy of each such special tax shall be applied only to the specific applicable purposes set forih in Section 8. above. C. The District shall establish a separate account into �vhich the proceeds of each such special taa shall be deposited. D. The City Manager or his or her designee, acting for and on behalf of the District, shall annually file a report with the City Council as required pursuant to Govemment Code Section �007�3. SECTION ]0. Preparation of Annual Ta� Roll. The name, address and telephone number of the office; department or bureau ���hich will be responsible for preparing annualh� a cunent roll of special ta� levy obligations by Assessor's parcel number and which shall be responsible for estimating future specia] tar levies pursuant to Section 53340.1 of the Govemment Code of the State of Califomia, are as follows: Public Works Department Citv of Chula Vista 276 Fourth Avenue Chula Vista, CA 92010 (619) 691-5021 SECTION 11. Election. This ]egislative body herewith submits the levy of the special ta�es to the qualified electors of cach Improvement Area within the District, such electors being the lando���ners �i�ithin each such Improvement Area, with each landowner having one (1) vote for each acre or portion thereof of land «�hich he or she owns ���ithin each such Impro��ement Area. This legislative body hereby further directs that a separate ballot proposition relating to the levv of the above referenced special taxes within each Improvement Area be combined and consolidated �3�ith the proposition set forth in Section 12 below relating to the establishment of an appropriations limit for the District. Resolution I�o. 2014-022 Paee � The proposition related to the le��� of the special ta.ies, toeether ti�ith a proposition to establish an appropriations limit for the District; shall be submitted to the qualified electors of each Improvement .Area at a special election to be held on (a) Februan� 11, 2014, immediatel�� folloH�ing the adoption of this resolution or (b) such other date as the qualified electors and the Cin� Clerk ma�� mutually agree and such election shall be a special election to be conducted by the Cit�� Clerk (hereinafier referred to as the `�Election Official"). If either or both of the propositions for the le��� of the special ta�es recei��e the approval of more than t��o-thirds (2/3rds) of the votes cast on the proposition. the special tax therebv appro��ed ma�� be le��ied as provided for in this Resolution. SECTION 12. Ballot Proposals. The ballot proposals to be submitted to the qualified electors of the Improvement Areas at the election shall generall�� be as follo���s: IMPROVEMENT AREA IvO. 1 PROPOSITIOI�' A Shall Community Facilities District No. 14M (Eastem Urban CentedMillenia) of the City of Chula Vista be authorized to le��� special taxes throuehout Impro��ement Area No. 1 of such district, subject to the accountabilit�� measures set forth in Resolution of Formation, ti�ithin the such district pursuant to the rate and method of apportionment of special tases (the "Rate and Method") set forth in such resolution for the purpose of financino the Special Ta� Requirement as defined in the Rate and A4ethod? IMPROVEMENT AREA NO. 2 PROPOS[T[ON B Shall Community Facilities District No. 14M (Eastem Urban Center/Millenia) of the Cit�� of Chula Vista be authorized to le�ti special tases throughout Improvement Area No. 2 of such district; subject to the accountabilit}� measures set forth in Resolution of Formation. within the such district pursuant to the rate and method of apportionment of special ta�es (the "Rate and n4ethod") set forth in such resolution for the purpose of financing the Special Ta� Requirement as defined in the Rate and n4ethod? PROPOSITION C Shall the Cin� of Chula Vista Communit�� Facilities District No. 14M (Eastem Urban Centedi�4illenia) establish an Article ?{IIIB appropriations limit equal to �10,000,000.00. SECTION li. Vote. The appropriate mazk placed in the ��oting squaze afrer the ���ord '`1'ES" shall be coun[ed in fa��or of the adoption of the proposition; and the appropriate mazk placed in the ��otine square after the word "NO" in the manner as authorized, shall be counted aeainst the adoption of such proposition. Resolution No. 2014-022 Pace 6 SECTION 14. Election Procedure. The Election Official is herebv authorized to tal:e anv and all steps necessarv for holding the above election. The Election Official shall perform and render all sen�ices and proceedines incidental to and connected with the conduct of the election, including but not limited to, the follo��ing: 1. Prepare and furnish the necessary election supplies for the conduct of the election. 2. Cause to be printed the requisite number of official ballots, tally sheets and other necessarv forms. 3. Fumish official ballots for the qualified electors of the District. 4. Cause the officia] ballots to be presented to the qualified electors, as required by la«�. 5. Receive the returns of the election and supplies. 6. Sort and assemble the election material and supplies in preparation for the cam�assing of the retums. 7. Cam�ass the retums of the election. 8. Furnish a tabulation of the number of votes given in the election. 9. Conduct and handle all other matters relating to the proceedings and conduct of the election in the manner and form as required by law. Presented by Approved as to form by > > , � Richar A. op cin �� Glen R. Googins � Director f Public �orks City Attorrley �� Resolution \'o. 2014-022 Paee 7 PASSED. APPROVED. and ADOPTED b�� the Cit�� Council of the Citv of Chula Vista. Califomia. this 11 th da�� of Februan� 2014 bv the followins vote: .AYES: Councilmembers: .4wilaz. Bensoussan. Ramirez. Salas and Cox \'.AI'S: Councilmembers: I�'one ABSEI�'T: Councilmembers: I�'one Chen�l Co�. ��o ATTEST: Donna R. \'oms. C 9C. Cit�� Clerk STATE OF CALIFORI�'IA ) COiJI�'TI' OF SAI�' DIEGO ) CITY OF CHULA VISTA ) 1. Donna R. Noms. Citv Clerk of Chula Vista. Califomia. do herebv certifi� that the foreaoine Resolution No. 2014-022 ���as dul�� passed, appro��ed, and adopted by the Cit}� Council at a resular meeting ofthe Chula Vista Cit�� Council held on the l lth da�• of Februarv 2014. Executed this llth dav of Februan� 2014. ��� ���� Donna R. Noms. CMC. Citv Clerk Resolution No. 2014-022 Pa��e 8 E7IHIBIT "A" Communit� Facilities District No. 14M (Eastern Urban Center/Millenia) DESCRIPTION OF SERVICES IMPROVEMENT AREA NO. 1 DESCRIPTION OF SERVICES The types of sen�ices to be funded by special tases levied within Improvement Area I�'o. 1 ("Improvement Area No. 1 Sen�ices ') shall include maintenance and sen�icin� of the followine facilities (the `Improvement Area No. 1 Facilities ') and any administrative eapenses related thereto: I. STREET FRONTAGE A7AINTENANCE Eastlake Park��a�� Trees Palms Planting Areas/Irrigation/Recycled H�ater Rodent Control Enhances paving Birch Road Trees Palms Plantine Areas/Irrigation/Recycled N�ater Rodent Control Enhanced paving Recycled W�ater [rrigation Meters Back flo���preventer inspection Wireless for imgation controller Trash Receptacles Bike rack Benches Bus Rapid Transit Facilih� Palms Planting Areas/Irrigation/Recycled water Rodent Control Decomposed Granite Medians Eastlake PkHry (Birch to Hunte Pk���y) 50% Birch (I-125 to Eastlake Pk���y) ]00% Pedestrian Bridge (over Eastlake Pkwy) Resolucion No. 2014-022 Pa�e 9 Bus Stop Trash receptades Maintenance II. PARK AIAINTEN,4i1'CE (PUBLIC URB.A\ PARKSI Frontages (Parl:s 1, 2, d, 5 and 6) Trees— shade Palms Plantina Areas/Imeation/Rec��cled ���ater Rodent Control Rec��cled V�'ater Irrieation Meters Back floH-preventer inspection V�'ireless for irri�ation controller Enhanced pa�ing Porous pa��ers Decomposed Granite Upliehting Decorati��e Liehtine Planting/Irrigation Trees—shade Trees—omamental Palms Plantine Areas/Imeation/Recvcled �i�ater Sod/Irrieation/Rec��ded �'ater Rodent Control Recyded �6'ater Irrigation Meters Po[able Water Imeation A9eters Wireless for imeation controller Back flow preventer inspection Hardscape Seat Wall Flarir�ork Pedestrian pavine (concrete and pavers) Decomposed aranite Plaveround surfacina Resolution I�TO. 2014-022 Pa�e 10 Site Furniture Bike Racks Trash Receptacles/Collection Dog Waste Bae Dispenser/Collection/Disposal Benches Picnic Tables Moveable Tables and Chairs Umbrellas Decorati��e Lighting MetalH�ork Metal fence/eate Site Amenities/Features Fountain Fountain — Interactive or large Spray Park SCADA ARonitoring System Signage, Wayfinding Elements Sculpture, Art Elements Plaveround Equipment Overlook Platform Tree House Outdoor Theater Regional Trail . Regional trail Structures Restrooms; Maintained storage Gazebo. Pavilion Trellis. O��erhead Structure Athletic Facilities Basketball Court Tennis Court llL BIORETENTION n1AINTENANCE Bioretentiou Basins Inspection/Ongoing A4aintenance Replacement 3 times per ]00 }�ears Street M Underground Detention Resolution No. 2014-022 Pa�e I 1 I�'. STOR1�4 ��'ATER MAINTE\ANCE V1'olf Can��on Detention Basin Vesetation Remo��al Silt Remo��al I�4aintenance Silt Remo��al Screen Replacement Engineer`s Inspection Periodic Inspection and n4aintenance Bioretention Facilities Poggi Can��on Channel Detention Basin Birch Street Filters �'actor Truck Replacement For purposes of this description of the Impro��ement Area No. 1 Sen�ices to be funded b� the le�y of Special Tates within Improvement Area I�'o. l. "maintenance ' indudes, but is not limited to. the furnishine of services and materials for the ordinarv and usual maintenance. operation, and servicine of an}� of the Improvement Area No. 1 Facilities, including: (a) Repair. removal: or replacement of all or an}� part of any Improvement Area No. 1 Facilities. (b) Pro��iding for the life, gro��th; health, and beauty of landscaping, includins cultivation, imeation. trimmino, spra}�ine, fertilizine, or treatine for disease or injun�. � (c) The remo��al of trimmines, rubbish; debris, silt. and other solid «�aste. (d) The cleanine, sandblasting. and paintine of �valls and other Improvement Area �'o. 1 Facilities to remove or cover graffiti. (e) The elimination_ convol, and removal of rodents and eermin. For purposes of this description of the Impro��ement Area No. 1 Services to be funded b}� Special 7a�es le��ied ��ithin Impro��ement Area No. l, "sen�icing" includes. but is not limited to, the fumishine of: (a) Electric current or energv, gas, or other illuminating aeent for an}� public liehtine For Impro��ement Area I�o. 1 Facilities or for the liehting or operation of an�� other impro��ements related thereto. (b) \Vater for the irrieation of an�� landscapine, the operation of an}� fountains, or the maintenance of anv other Impro��ement Area I�'o. 1 Facilities. For purposes of this description of the Improvement Area No. 1 Sen�ices to be funded bv the lev�� of Specia] Ta�es �+�ithin Impro��ement Area \io. 1, `'administrative e�penses" means the actual or estimated costs incurred b�� the Citv. actins for and on behalf of the District as the administrator thereof, to determine, lev�� and collect the Special Ta�es ���ithin Impro��ement Area No. 1, includino salaries of Cit�� employees and a proponionate amount of the City's general administrati��e o��erhead related thereto. and the fees of consultants and legal counsel pro�-iding Resolution No. 2014-022 Page 12 sen�ices related to the administration of the Districr, the costs of collectina installments of the Special Taaes le��ied ���ithin Improvement Area No. 1; and any other costs required to administer Improvement Area No. 1 as determined b�� the Cit}�. IMPROVEMENT AREA NO. 2 DESCRIPTION OF SERVICES The types of services to be funded by Special Taxes levied within Improvement Area No. Z ("Improvement Area No. 2 Services") shall indude maintenance and sen�icing of the Following facilities (the "Improvement Area No. 2 Facilities ') and any administrative expenses related thereto: 1. PARK MAINTENANCE (PUBLIC URBAN PARKS) Frontages (Parks 1, 2, �, 5 and 6) Trees— shade Palms Plantine Areas/Irrigation/Recycled water Rodent Control Recycled Water Imgation Meters Back flow preventer inspection Wireless for irrigation controller Enhanced pa��ing Porous pavers Decomposed Granite Upli�htin� Decorative Liehtine Planting/Irrigation Trees— shade Trees—ornamental Palms Planting Areas/Irrigation/Recycled ��ater Sod/Irrieation/Recycled V�'ater Rodent Control Rec}�cled Water Irrigation Meters Potable Water Irrigation Meters Wireless for irrigation controller Back flow pre��enter inspection Hardscape Seat Vdall Flari��ork Pedestrian paving (concrete and pavers) Decomposed granite Pla}�ground surfacing Resolution\'o. ZO1�-022 Pase 13 Site Furniture Bike Racks Trash Receptacles/Collection Doe �1'aste Bae Dispenser/Collection/Disposal Benches Picnic Tables Mo��eable Tables and Chairs Umbrellas Decorative Liehtine n7etahrork t�4etal fence/eate Site Amenities/Features Fountain Fountain — Interactive or larse Spray Park � SCADA Monitorine Svstem Si2naee. l�'a��findine Elements Sculpture. Art Elements Pla��eround Equipment Overlook Platform Tree House Outdoor Theater Reaioual Trail Reaional trail Structures Restrooms. Maintained storaee Gazebo. Pa��ilion y Trellis. O��erhead Structure Athletic Facilities Basketball Court Tennis Court For purposes of this description of the [mprovement Area No. 2 Sen�ices to be funded by Special Taxes le��ied ���ithin Impro��ement Area I�'o. 2, "maintenance ' includes, bu[ is not limited to, the furnishinc of services and materials for the ordinary and usual maintenance, operation, and servicing of any of the Improvement Area\'o. 2 Facilities. indudine: (a) Repair. remo��al. or replacement of all or am- part of anv Improvement Area \ro. 2 Facility. (b) Providine for the life. ero�+nh, health, and beaut}� of landscapine, includine culti��ation. imoation. trimming, spra}�ine, fertilizing. or treating for disease or injun�. (c) The removal of trimmings, rubbish. debris. and other solid ���aste. Resolution No. 2014-022 Paee ]4 (d) The cleanine, sandblasting, and painting of walls and other Improvement Area No. 2 Facilities to remove or cover graffiti. (e) The elimination, control, and removal oFrodents and vermin. For purposes of this description of the Improvement Area No. 2 Services to be funded by Special Taxes ]evied ��ithin Impro��ement Area No. 2, `'ser��icina' includes the fumishine of: (a) Electric current or energti�_ gas, or other illuminating agent for any public lightin� for Improvement Area No. 2 Facilities or for the lighting or operation of any other improvements related thereto. (b) Water for the irrigation of any landscaping, the operation of an}� fountains, or the maintenance of an}� other Improvement Area No. 2 Facilities. For purposes of this description of the ]mprovement Area No. 2 Services to be funded by the levy of Special Taxes within Improvement Area No. 2. "administrative expenses" means the actual or estimated costs incurred bv the Cit��, acting for and on behalf of the District as the administrator thereof; to determine, levy and collect the Special Taxes �vithin lmprovement Area No. 2, includinQ salaries of City employees and a proportionate amount of the City's general administrative overhead related thereto, and the fees of consultants and legal counsel providing services related to the administration of the District the costs of collecting installments of the Special Taaes levied within [mprovement Area No. 2; and any other costs required to administer Improvement Area No. 2 as determined b}� the City. Resolution No. 201�-02? Paee 1� E,l"HIBIT `B" Communih• Facilities District No. 14A1 (Eastern Urban Center/Milleoia) RATE A1�TD METHOD OF APPORTIO\19ENT Resolution No. 2014-022 Pa�e 16 CITY OF CHULA VISTA COMMUNITY FACILITIES DISTRICT NO. 1�M RATE AND METHOD OF APPORTIONMENT FOR IMPROVEMENT AREA NO. 1 AND IMPROVEMENT AREA NO. 2 (Easteru Urban Center/Millenia) A Special Ta� of Community Facilities District No. 14M (Eastem Urban CentedMillenia) of the Citv of Chula Vista ("CFD") shall be levied on all Talable Property in the CFD and collected each Fiscal Year commencin�= in Fiscal Year 2014-201� in an amount determined through the application of the rate and method of apportionment of the Special Tax set forth below. All such Ta�able Property shall be taaed for the purposes, to the extent and in the manner herein provided. DEFiNITIONS The terms hereinafter set forth ha�-e the following meanings: "`A' Map" shall mean a master final subdivision or parcel map, filed in accordance with the Subdivision Map Act (Califomia Government Code Section 66410 et seq.) and the Chula Vista Municipal Code. which subdivides the land or a portion thereof sho�m on a tentati��e map into "super block" lots corresponding to units or phasing of combination of units as showm on such tentative map and ��hich may further sho�v open space lot dedications, backbone street dedications and utility easements required to serve such `'super block" lots. "Acre or Acreage" means the land area of an Assessor s Parcel as shotim on an Assessor's Parcel A4ap, or if the land area is not shown on an Assessor's Parcel Map, the land area sho��n 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 Count�� Recorder. In the event that parcel acreage information is not available From the sources previously listed, San Diego Countv GIS data may be utilized. 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 2S, Part 1, Di��ision 2 of Title 5 of the Government Code of the State of Califomia. "Administrati��e Expenses" means the actual or estimated costs incurred b}� the City, acting for and on behalf of the CFD as the administrator thereof, to determine, levy and collect the Special Tases within Improvement Area No. 1, including salaries of City employees and a proportionate amount of the City's general administrative overhead related thereto, and the fees oF consultants and leaal counsel providin� services related to the administration of Improvement Area No. l; the costs of collecting installments of the Special Ta�es within Improvement Area No. 1; and any other costs required to administer Improvement Area No. 1 as detern�ined by the City. Resolution No. 2014-022 Paee 17 "Apartment Properh�" means a d���elling unit within a buildine comprised of attached residential units a��ailable for rental b�� the eeneral public; not for sale to an end user, and under common manaeement. "Appro��ed Properh�" means all Assessors Pazcels of Taxable Propem�: (i) that are included in an `A` Map, ezcluding lettered lots thereon. or a Final Subdi��ision A4ap: exdudine lettered lots thereon. that were recorded prior to the A4arch 151 precedine the Fiscal Year in ��°hich the Special Tax is beine le��ied; and (ii) that ha��e not been issued a building permit prior to the Mazch 151 preceding the Fiscal l'ear in which the Special Ta� is being levied. "Assessor's Parcel" means a lot or parcel sho��n in an Assessor's Parcel A4ap «�ith an assigned assessor's pazcel number. If any pazcel of Public Urban Parks Propem is not sho��m on an Assessors Parcel A4ap or assiened an assessor`s parcel number, an Assessor's Parcel of such property shall mean that propert�� as shoHm on the instrument com�eyine the title of such propert}� to the Citv. "Assessor's Parcel A7ap" means an official map of the Assessor of the Counn� desienatina parcels by assessor's parcel number. "CFD Admiuistrator" means an official of the Cin�, or desianee thereof responsible for determinine the Special Ta� Requirement and providine for the lev}� and collection of the Special Ta�es. "CFD" means Communit�� Facilities District I�o. 14A4 (Eastem Urban Center/Millenia) of the Cih� of Chula Vista. "CFD Boundan� Map" entitled `Proposed Boundaries of Community Facilities District No. 14M (Eastem Urban Center/Millenia), Cih- of Chula Vista; Count�� of San Dieeo, State of Califomia' as recorded in the Office of the Countv Recorder of the Counrv of San Dieeo on January 23, 2014 as Document No. 2014-0030»8 at Paee 39 of Book �4 of the Book of n4aps of Assessment and Communit�� Facilities Districts for such Counn�. "Cih�" means the Cit�� of Chula Vista. "Cih• Clerk" means the Citv Clerk for the City of Chula Vista or his or her designee. "Cih� Alanager" means the Cit�� 1�lanager for the Cit�� of Chula Vista or his or her designee. "Cih' Share" means the Citv's Share of the budgeted costs of the maintenance of the Public Urban Pazks Propert��. as determined in accordance �+�ith the Eastem Urban Center Parks Aereement and Section E below. "Communih� Purpose Facilih� Propert��" or "CPF Properh�" means all Assessors` Parcels ���hich are classified as community purpose facilities and meet the requirements of Citv of Chula Vista Ordinance \o. 24�2. Resolution No. 2014-022 Paee 18 "Council" means the Cit}' Council of the City of Chula Vista, acting as the leeislative body of the CFD. "Count��" means the County of San Diego, California. "De��eloped Properh�" means all Taaable Property for which a building permit «-as issued prior to the March 1 st preceding the Fiscal Year in ��hich the Special Ta� is beine le�-ied. "Dwelling UniY' means each separate residential dwelling unit that comprises an independent facilit� capable of conveyance or rental sepazate from adjacent residential dwelling units. "Eastern Urban Center Parks Agreement" means that certain Agreement Regarding Construction of Parks in a Portion of Otay Ranch Eastern Urban Center made and entered into as of the 15th day of September, 2009 by and between the City and McMillin Otay Ranch LLC, as recorded on October 28, 2009 with the San Diego County Recorder's Office; Document Number 2009-0599389, or as otherwise modified and agreed upon b�� all parties thereto. "Final Subdivision Map" means a subdivision of property creating 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 li�2. that creates individual lots for �+�hich building permits mav be issued �vithout further subdivision and is recorded prior to March 1 preceding the Fiscal Year in which the Special Ta� is being levied. "Fiscal Year" means the period starting July 1 and ending on ihe following June 30. "Impro��ement Area No. 1" means all property within the boundaries of such improvement area as sho�m on the CFD Boundary Map. "lmprovement Area No. 1 Operating Fund" means a fund that shall be maintained for the CFD for each Fiscal Year to pay for the authorized maintenance services for Improvement Area No. 1 as described in the CFD special tax report and Administrative Expenses. "Impro��ement Area iVo. 1 Operating Fund Requirement" means, for any Fiscal Year, an amount equal to the budeeted costs for Improvement Area No. 1. The budgeted costs for Improvement Area No. 1 shal] equal (i) the greater of(A) 50% of the budgeted costs for maintenance of the Nublic Urban Parks Property and (B) ]00% of such budgeted costs minus the City Share; plus (ii) the budget costs of landscape maintenance, street frontaee maintenance. bio-retention maintenance, storm water maintenance; and the maintenance, repair and replacement of the facilities and improvements, other than the Public Urban Parks Property; which have been accepted and or maintained bv the CFD during the current Fiscal Year; plus (iii) the budgeted Administrative E�penses for the current Fiscal Year in which Special Tases are levied. Resolution No. 201�-022 Paoe 19 "Impro�ement Area No. 1 Reserve Fuod" means a fund that shall be maintained for the CFD for ]mprovement Area No. 1 for each Fiscal Year to pro��ide necessan� cash flo�� for the first si� months of each Fiscal 1'eaz, resen�e capital to cover monitoring, maintenance and repair cost o��erruns and delinquencies in the payment of Special Ta�es ���ithin Improvement Area ?�'o. 1 and a reasonable buffer to prevent lazge ��ariations in annual Special Ta� le��ies �rithin Impro��ement Area I�'o. 1. "Impro��ement Area 1�'0. 1 Resen�e Fuud Requirement" means an amount equal to up to ]00% of the Improvement Area No. 1 Operating Fund Requirement for any Fiscal 1'eaz. "Impro��ement Area ]��o. 1 Special Taz Requirement" means that amount required in any Fiscal Year for the CFD to: (i) pay the Improvement Area No. 1 Operatine Fund Requirement: (ii) pa�� am� amounts required to establish or replenish the Improvement Area No. 1 Reserve Fund to the Impro��ement Area No. 1 Reserve Fund Requirement; (iii) pa}� for reasonabl�� anticipated delinquent Special Ta�es w�ithin Impro<<ement Area No. 1 based on the delinquenc}� rate for Special Ta�es levied in the pre�ious Fiscal l'ear ���ithin Impro��ement Area No. l; less (b) a credit for funds a��ailable to reduce the annual Special TaK le�ry, indudine the e�cess; if anv, in the Impro��ement Area No. 1 Resen�e Fund abo��e the Improvement Area No. 1 Reserve Fund Requirement and any amount remaining in the Improvement Area I�'o. 1 Operating Fund that is a��ailable to pa}� the [mpro��ement Area No. 1 Operating Fund Requirement in such Fiscal 1'ear. "Improvement Area No. 2" means all propert}� within the district boundaries that is o��med b}� the Cih� and dassified as Public Urban Parks Propert}�. "Impro�•ement Area 1�'0. 2 Operating Fund" means a fund that shall be maintained for the CFD for each Fiscal Year to pa�= for the authorized maintenance semices for [mpro�ement Area No. 2 as described in the CFD special ta� repon. "Impro��ement Area No. 2 Operating Fund Requiremeut" means, for any Fiscal Yeaz, an amount equal to the Citv Share. "Impro��ement Area No. 2 Special Tax Requirement" means that amount required in am� Fiscal Year For the CFD to pa}� the Impro��ement Area No. 2 Operating Fund Requirement less a credit for funds; if anv, a��ailable to reduce the annual Special Ta� le��� ��ithin Impro��ement Area \o. 2 and any amount remainine in the Impro��ement Area No. 2 Operating Fund that is available to pay the Improvement Area No. 2 Operatine Fund Requirement in such Fiscal Year. "Land Use Class" means anv of the classes listed in Table 1. "Maximum Special Tax" means the ma�imum Special Ta�, determined in accordance with Section C belo���. that ma�� be levied in anv Fiscal Year on anv Assessor s Parcel of 7a�able Property. Resolution No. 20]4-022 Pa��e 20 "Mized Use Property" means all Assessor's Parcels that have been classified bv the Cit}� to allow both Residential Property and Non-Residential Propem� uses on each such Assessors Parcel. For an Assessor`s Parcel of Mixed Use Property, only the Residential Land Use Class thereon is subject to taxation pursuant to the provisions of Section C. "Multi-Famil�� Property" means all Assessor's Parcels of Developed Propert}� for which a building permit has been issued for a residential structure consisting of two or more residential d���elling units that share common walls, including, but not limited to, dupleses, tripleaes. to�a�nhomes, and condominiums. "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. "Ordinance" means the Chula Vista Community Facilities District Ordinance. beine Ordinance I�'o. 2T0 enacted on April 28, 1998, as modified and supplemented by Ordinance No. 3293. enacted on December 17. 2013. "Property Owner Association Property" means any property within the CFD boundaries that is o��med by, or irrevocably dedicated as indicated in an instrument recorded ���ith the Countv Recorder to, a property oH�ner association; including any master or sub-association. "Proportionately" means in a manner such that the ratio of the actual Special Tax levy to the Masimum Special Tax is equal for all Assessor's Parcels of Tasable Property within each Land Use Class. "Public Property" means any propeRy within the CFD boundaries that has provided proof to the City prior ro March 1 st preceding the Fiscal Year in which the Special Ta� is being levied, that it is expected to be used for any public purpose and is oNmed by or dedicated to the federal government, the State, the County, the City or any other public agency; escluding Public Urban Parks Property. "Public Urban Parks" means those parks to N�hich the City accepts title pursuant to the Eastern Urban Center Parks Agreement. "Public Urban Parks Property" means al] Assessor's Parcels that are owned by the Citv and upon which the Public Urban Parks are located or to be located. "Residential Propert}�" means all Assessor's Parcels of Developed Property dassified as Apartment Propertv or Multi-Family Property for which a building permit(s) has been issued for purposes of constructing one or more residential dwelling units. "Special Taz" means the Special Tax levied pursuant to the provisions of sections D and E belo�+� in each Fiscal Year on each Assessor's Parcel of Developed Property; Approved Property; and Unde��eloped Propert}� in hnprovement Area No. 1 to fund the Impro��ement Area No. 1 Special Ta� Requirement and the Public Urban Parks Property to fund the Improvement Area No. 2 Special Tax Requirement. Resolution I�'o. ZO1�-022 Paae ?1 "State" means the State of Califomia. "Tazable Properh�" means, as to Improvement Area No. l, all of the Assessor's Parcels ��ithin the boundaries of Improvement Area No. 1 that are not exempt from the Special Ta� pursuant to la� or as defined belo��� under Tax-Esempt Propem� and. as to Improvement Area No. 2, all Assessor`s Parcels of Public Urban Parl:s Propert}�. "Tax-Ezempt Propern" means an Assessor's Parcel not subject to the Special Tax. Ta�-Exempt Propem- includes: (i) Public Propem�, or (ii) Propert�� ONmer Association Propert}� exdudino Ta�able Propert� O��mer Association Propem, or (iii) Assessors Parcels of Ta�able CPF Propert}� that is o�+med b�� a non-profit oreanization and has pro��ided proof to the Cin� prior to the n9arch 151 precedine the Fiscal l'eaz in N�hich the Special Tax is being levied of the organization's non-profit status, or (iv) Assessors Pazcels ti�ith public or utility easements making impractical their utilization for other than the purposes set forth in the easement. "Taxable Properh O��•uer Association Properh�" means all Association Propert}� ��fiich is not ezempt from the Special Tax pursuant to Section F below. "Uode�eloped Properh�" means, for each Fiscal Year, all Tasable Propem� not classified as Developed Propem�, Appro��ed Propert�� or Taxable Propert}� O�timer Association Propert��. ASSIGNMENT TO LAND USE CATEGORIES Each Fiscal Year usine the definitions abo��e, all Ta�able Propert}� �+ithin the CFD shall be (a) categorized as being located in either Improvement Area No. 1 or Improvement Area No. 2; (b) classified as Developed Propertv, Public Urban Pazks Propert}�, Appro��ed Propert��, Undeveloped Propert}�_ Ta.�able Propert}� ON�ner Association Propert}�, and Ta�able CPF Propert}�, and (c) subject to the le��� of Special Ta�;es pursuant to Sections D and E belo���. De��eloped Propem� shall be further assiened to a Land Use Class as specified in Table l. The Land Use Class of each Assessor�s Parcel of Residential Propert}� or Mixed Use Propem- shall be determined based on the records of the San Dieeo Counn- Assessor, or other such information provided by the Cit��. Assessors Parcels of CPF Propem� not classified as esempt in accordance ���ith Section F belo��� shall be taxed as Non- Residential Propem� ��hen such Assessors Parcel is classified as De��eloped Propert}�. If the Assessor's Parcel is undeveloped it shall be classified as Undeveloped Propert}�. Resolution No. 2014-022 Pa�e 22 MAXIMUM SPECIAL TA� RATE Impro��ement Area No. 1 a. Developed Propert�� TABLE 1 Maaimum Special Tax for Developed Property Communih� Facilities District No. 14M within Improvement Area No. 1 Land Use Mazimum Class Description Special Tas (1) 1 Apartment Property (2) $189.00 per Dwelling Unit (3) 2 Multi-Family Property (4) $252.00 per D��elline Unit (�) 3 Non-Residential Propert � (6) $1,259.00 er Acre Multiple Land Use Classes In some instances an Assessors Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax that may be levied on an Assessors Parcel shall only be levied on the Residential Property Land Use Class located on that Assessor Parcel(s). Sample n9a�imum Special Tat Calculation for Mixed Use (Non-Residential Propert � a�partment Propertvl Under the proposed example; assume that Assessor's Parcel Number 1 is classified as a Mised Use Property. Assessor's Parcel Number 1 is a 2 Acre parcel that contains 10,000 square feet of retail shops and Apartment Property with 10 residential dwelling units. The following table shows what the expected annual Maximum Special Taa would be for Assessor's Parcel Number 1. No. of Non-Residential Residential Assessor Residential Properh' Property Total Annual Parcel Parcel D�relling Mazimum Maximum Mazimum No. Acreage Units Special Tax Special Tax Special Tas 1 2.00 10 $0.00 $1.890.00 $1.890.00 (7) The Ma�imum Special Ta� is based upon the initial Ma�imum Special Ta� rates as defined in Table 1. Resolution No. 2014-022 Paee 23 i. Appro��ed Propert��. Undeveloped Prooem� and Ta�:able Propem ONmer Association Propert�� ���ithin Impro�ement Area No. 1 The A4aaimum Special Ta� for Appro��ed Propen}�, Undeveloped Propert}� and Ta�able Propem� ONmer Association Propertv shall be �4,3�9.00 per Acre. Impro��ement Area 1�`0. 2 a. Public Urban Parks Propert.� TABLE 2 Maxiroum Special Tax for Public Urbao Parl:s Properh� Communiri� Facilities District No. 1�M within Improvement Area No. 2 Land Use Maaimum Class Description Special Tax (8) 1 Public Urban Pazks (9) �33,049.00 per Acre Pro em� Annual Escalatiou of A�asimum Special Taa The Ma�imum Special Tax for Impro��ement Area I�'o. 1 and Improvement Area No. 2 as sho��m in Tables 1 and 2 above that mav be levied on each Assessor's Pazcel in the CFD shall be adjusted each Fiscal Year beginning in Fiscal Year 2014-1� and thereafrer b�� a factor equal to the greater of; the positive percentaee change in the San Diego Metropolitan Area All Urban Consumer Price Indes (All Items) from the base date of June 1, 2013 through June 1 of the prior Fiscal Yeaz. or 0%. provided the Maximum Special Ta� shall never be less than the amounts sho�vn in Tables 1 and 2, respecti��el}�. METHOD OF APPORTIONAZENT OF THE SPECIAL T.aJt FOR [14PROVEi17E\T AREA NO. 1 Commencine H�ith Fiscal Yeaz 2014-1�, and for each follo�ring Fiscal Year. the Council shal] le��}� the Special Taa in Impro��ement Area No. 1 at the rates established pursuant to steps 1 throueh 4 belo��� so that the amount of the Special Tak leried equals the Impro��ement Area Ivo. 1 Special Ta3 Requirement The Special Ta� in Impro��ement Area No. 1 shall be levied each Fiscal 1'ear as follows: Resolution No. 2014-022 Pa�e 24 First The Special Tax shall be le��ied Proportionately on each Assessor's Pazce] of Developed Property ��ithin Improvement Area No. 1 up to ]00% of the applicable Maaimum Special Ta�; Second: If additional monies are needed to satisfy the Improvement Area No. 1 Special Taa Requirement after the first step has been completed, the Special Tax shal] be levied Proportionately on each Assessor's Parcel of Approved Property at up to 100% of the Maximum Special Taz for Approved Property; Third: If additional monies are needed to satisfy the Improvement Area No. 1 Special Tas Requirement afrer the first two steps have been completed, the Special Taa shall be levied Proportionately on each Assessor's Parce] of Undeveloped Property at up to 100% of the Ma�imum Special Tax for Undeveloped Property; Fourth: If additional moneys are needed to satisfy the Improvement Area No. 1 Special Tax Requirement after the first three steps have been completed, the Special Tar shall be levied Proportionately on each Assessor's Parcel of Taxable Property Owner Association Property at up to 100% of the Maximum Special Tax for Ta�able Property Owner Association Propert}�. Not��ithstandin� the above, under no circumstances will the Special Tax levied aeainst an}� Assessor's Parcel of Multi-Family Property or Apartment Property for ���hich an occupancy permit for pri��ate residential use has been issued be increased by more than ten percent annuall}� up to the Ma�imum Special TaY as a consequence of delinquenc}� or default by the o��mer of any other Assessor's Parcel within improvement Area No. 1. METHOD OF APPORTIONMENT OF THE SPECIAL TA� FOR IMPROVEMENT AREA NO. 2 Commencin� with Fiscal Year 2014-15; and for each following Fiscal Year, the Council shall levy the Special Tax Proporiionately on all Pubiic Urban Parks Property ��-ithin Improvement Area I�'o. Z up to 100% of the Masimum Special Tax as necessary to fully fund the Impro��ement Area No. 2 Special Tax Requirement. For the purposes of determining the Improvement Area No. 1 Operating Fund Requirement and the Improvement Area No. 2 Operating Fund Requirement, the Citv Share shall be the ]esser of the amount determined in Step One and Step T�vo below. Step One: The City shall calculate the amount equal to 50% of the budgeted costs for main[enance of the Public Urban Parks Property that has been accepted and or maintained by the CFD during the current fiscal }�ear, for the current fiscal }�ear in �i-hich the Special Taxes are being levied; and for Public Urban Parks Property that the Citv anticipates accepting during the upcoming Fiscal Year. Resolution ?�o. 201�-022 Pase 2> Step Two: .As outlined in Section �.l(a) of the Eastem Urban Center Parks .4greement, each Fiscal 1'eaz. after the Council adopts the Cit�`s annual operatine bud�et; the Cit�� shall calculate the Cit��'s total annual public park maintenance cost included in the budget. The Cin shall also calculate the acreage of public parks that aze maintained and o�;ned b�� the Cin� and induded in the budget (includine the Public Urban Pazks Propem� for �vhich the Cin has accepted title). The total annual cost shall be divided b�� the total pazk acreage to determine the Cit��`s average annual park maintenance cost per acre for that Fiscal Year. This amount shall be multiplied b� 21.�1 acres and then multiplied b}� a fraction. the numerator of �vhich is the acreage of the Public Urban Pazks Propem for which the Cit}� has accepted title and for ���hich the Cin� is currentiv assessine a Special Ta� in anticipation of acceptance by the Citv and the denominator of �tihich is 10.60 acres. If the amount calculated pursuant to this Step T���o is lo�ver than the amount calculated under Step One abo��e, it shall be the Cin� Shaze unless the Cin� Manaeer, at his or her o��n sole discretion. elects to use the hi�her amount as the Cit�� Shaze in order to maintain the fifrv/fift�� (�0-�0) split of maintenance costs as outlined in Section �.1(a) of the Eastern Urban Parks Aereement. F. E\EMPTI0IS The CFD Administrator shall classifi- as Ta�-Esempt Propert}� (i) Assessors Pazcels defined as Public Property, (ii) Assessor's Parcels defined as CPF Property that are owned by a non-profit organization H�hich pro��ides proof to the Cit�� prior to Mazch 15` precedins the Fiscal Year in ��=hich the Special Tak is beine levied of the organization`s non-profit status, and (iii) Assessors Pazcels �i�ith public or utilitv easements makins impractical their utilization for other than the purposes set forth in the easement. The CFD Administrator shall classif}� as Ta�-Exempt Property �vithin [mpro��ement Area No. 1 those Assessors Pazcels defined as Propert�� O���ners Association Propem� pro��ided that no such classification �aould reduce the sum of all Taxable Property �+ithin [mpro��ement Area No. 1 to less than 13039 Acres. Assessors Pazcels defined as Propem� O��mer Association Property and CPF Propert}� that cannot be classified as Ta�- Esempt Propen}� �+�ill be classified as 7a�able Property O��mer Association Propert}� and shall be ta�ed as part of the fourth step in Section D. The CFD Administrator wiil assien ta�-e�empt status in the chronolo2ical order in which propert}� becomes exempt Public Propert�� or CPF Propert}� or Ta�-Exempt Propert�� O�i�ner Association Propert}�. Howe��er, should an Assessor`s Parcel no lon2er be classified as Public Propem� or CPF Property or Ta�-Ezempt Property O�timer Association Propem�; its ta�-e�empt status �vill be re��oked. Ta�able Propeny O���ner Association Propert�� that is not esempt from the Special Ta� under this section shall be subject to the le��}� of the Special Tas and shall be ta�ed Proportionatel}� as part of the fourth step in Section D abo�e, at up to 100% of the applicable A9a�imum Special Tax for Ta�able Propem� O��mer Association Propem and Tatiable CPF Propem�. There shall be no Ta�-Exempt Propem� �vithin Improvement Area I�'o. 2. Resolution No. 2014-0?2 Pase 26 G. APPEALS Any landowmer or resident who pays the Specia] Tax and believes that the amount of the Special Taa le��ied on their Assessor's Parcel is in error shall first consult with the CFD Administrator reearding such error. If follo�ving such consultation, the CFD Adminisvator determines that an error has occurred; the CFD Administrator may amend the amount of the Special Ta� levied on such Assessor's Parcel. If folloN�ing such consultation and action. if any by the CFD Administrator, the landowner or resident believes such enor still e�ists; such person may file a written notice with the City Clerk of the Cit}� appealine the amount of the Special Tas levied on such Assessor's Parcel. Upon the receipt of any such notice, the Cit}� Clerk shall forward a copy of such notice to the City Manager �i�ho 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 Revie���/Appeal Committee shall be fina] and binding as to all persons. H. MANNER OF COLLECTION Special Tases levied in lmprovement Area No. 1 pursuant to Section D above shall be collected in the same manner and at the same time as ordinary ad i�ulorenr propem� ta.�es; provided; ho��,-evec that the CFD Administrator may directly bill the Special Tas, may collect Special Ta�es at a different time or in a different manner if necessary to meet the financial obligations of the CFD or as otherwise determined appropriate by the CFD Administrator. Special Taxes levied in Improvement Area No. 2 pursuant to Section E abo�-e shall be collected by direct billing by the CFD Administrator, such Special Ta�es to be due and payable and shall become delinquent at the same time as Special Taxes levied within Improvement Area No. I. I. TERM OF SPECIAL TAX Taxable Property in Improvement Area No. 1 and lmprovement Area No. 2 of the CFD shall remain subject to the Special Tax in perpetuity or until the Council takes appropriate actions to terminate the Special Taa in both Improvement Areas pursuant to the Act.