HomeMy WebLinkAboutOrd 2014-3304 ORDII�'.4NCE I�'O. 3304
ORDII�'ANCE OF THE CITY COUNCIL OF THE CITY OF
CHlJLA VISTA AUTHORIZII�'G THE LEV1' OF SPECIAL
TA�ES V�'ITHII�' THE IMPROVEMENT AREAS OF
COMMUNITY FACILITIES DISTRICT 14M (EASTERI�'
URBAN CENTER/MILLENIA)
VdHEREAS, ihe City Council of the Cih� of Chula Vista (the "Cih� Council"). has
initiated proceedings, held a public hearins, conducted an election and received a fa��orable vote
from the qualified electors authorizing the le��}� of special taxes H�ithin a communiri- facilities
district, all as authorized pursuant to the terms and provisions of the "Mello-Roos Community
Facilities Act of 1982:" beine Chapter 2.�, Part 1; Division 2, Title � of the Govemment Code of
the State of Califomia (the "Acr`) and the Cih� of Chula Vista Communit�� Facilities District
Ordinance enacted pursuant to the powers resemed b�� the Cit�� of Chula Vista under Sections 3;
� and 7 of ARicle ?{I of the Constimtion of the State of California (the "Ordinance') (the Act and
the Ordinance may be reFerred to collectively as the `'Community Facilities District Law'). This
Communih� Facilities District is desienated as Community Facilities District I�'o. 14M (Eastem
Urban Center/I�4illenia) (The "DistricC').
THE CITY COUNCIL OF THE CITY OF CHULA VISTA ACTING AS THE LEGISLATIVE
BODY OF COMMIJi�'ITY FACILITIES DIS7'RICT I�'O. 14M (EASTERN URBAN
CENTER/A4ILLENIA), DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. This Cih� Council does; b�� the passaee of this Ordinance, authorize the
le�ry� of special taxes H�ithin Improvement Area 1�'0. 1 and Improvement Area \'o. 2 of the
District pursuant to the Rate and Method of Apportionment of Special Ta�es as set forth in
Eshibit "A" attached hereto (the "Rate and Method"), referenced and so incorporated.
SECTIOI�i 2. This Cin- Council, acting as the leoislati��e body of the District, is hereby
further authorized, b}� Resolution, to annuallv determine the special tates to be levied within the
District for the then current ta� year or future ta� yeazs. e�cept that the special ta� to be ]e��ied
„�ithin the District shall not eaceed the maximum special tas calculated pursuant to the Rate and
A4ethod, but the special ta� may be le��ied ai a lo���er rate.
SECTIOI�' 3. The special tases herein authorized, to the eitent possible, shall be
collected in the same manner as ad ��alorem propert}� ta�es and shall be subject to the same
penalties. procedure. sale and lien priority in anv case of delinquenc}� as applicable for ad
valorem taxes; provided. ho��e��er_ the District ma}� utilize a direct billing procedure for any
special ta.ies that cannot be collected on the Counrv tax roll or ma��; by resolution. elect to collect
the special ta�es at a different time or in a different manner if necessan- to meet its financial
oblisations.
Ordinance No. 3304
Pa�e 2
SECTION 4. The special taxes shall be secured by the lien imposed pursuant to Sections
3114.5 and 3ll�.5 of the Streets and Highways Code of the State of California, which lien shall
be a continuine ]ien and shall secure each lev}� of the special tax. The lien of the special tax shall
continue in force and effect until the special tat obligation is prepaid, permanently satisfied and
canceled in accordance with Section �3344 of the Government Code of the State of Califomia or
until the special tax ceases to be levied by the City Council in the manner provided in Section
53330.5 of said Govemment Code.
SECTION �. This Ordinance shall be effective thirty (30) days afrer its adoption.
R'ithin fifreen (1�) da}�s afrer its adoption, the City Clerk shall cause this Ordinance to be
published in a ne��spaper of general circulation in the City pursuant to the pro��isions of
Government Code Section 3693�.
Prepared by Approved as to form by
_ �-^� n
� \
!
ichar ,�. H 7:i Glen R. oogins
Director of Publi �orks ity At ey
Ordinance No. 330�
Pa�e 3
P.ASSED, APPROVED; and ADOPTED b�� the Cit� Council of the Cit�= of Chula Vista.
Califomia. this 18th da�� of Februan� 2014. b��the followine vote:
Al'ES: Councilmembers: Aeuilaz. Bensoussan. Ramirez. Salas and Cox
NAYS: Councilmembers: I`'one
ABSENT: Councilmembers: I�'one
��"
Chen�l Cox. Mavo
ATTEST:
��� o�
Donna R. I�torris�MC. Citv Clerk
STATE OF CALIFORi\'IA )
COUI�'TY OF SAN DIEGO )
CITY OF CHULA VISTA )
I; Donna R. Norris, Cit}� Clerk of Chula Vista, Califomia, do hereby certif}� that the foregoing
Ordinance No. 3304 had its first readina at a reeular meetine held on the ] lth dav of Februarv
2014 and its second readine and adoption at a reQulaz meetine of said City Council held on the
18th da}� of Februan� 2014; and �vas dul}� published in summan� form in accordance ��ith the
requirements of state la�i- and the Cin� Charter.
5 /y� �,lJJ(,(,� , , /UD/l,c S
Dated Donna R. I�'orris. CM�Citv Clerk
Ordinance No. 3304
Pa�e 4
E7{HIBIT A
CITY OF CHLTLA �'ISTA
CO_MMUn`ITl' FACILITTES DISTRICT NO. 14!�4
RATE .AND A�THOD OF:4PPORTIONAg.NT FOR
LMPRO�'E�gNT,�REA NO. 1 .4.�� Il1�ROVE�gNT ARE A NO. 2
(Eastern Urban Center/Atillenia)
A Special Tax of Communih• Facilities District I�'o. 14A4 (Eastem Urban Center/I�4illenia) of the
Cit�� of Chula Vista ("CFD") shall be le��ied on all Ta7:able Propem� in the CFD and collected
each Fiscal 1'ear commencin2 in Fiscal 1'eaz 201�-201� in an amount determined throueh the
application of the rate and method of apportionment of the Special Ta� set forth beloN�. All such
Taxable Propem� shall be taxed for the purposes; to the eatent and in the manner herein
provided.
A. DEFL�7TIONS
The terms hereinafrer set forth ha��e the follo��ins meanines:
"`A' D1ap" shall mean a master final subdivision or parcel map, filed in accordance with
the Subdi��ision D4ap Act (Califomia Government Code Section 66410 et seq.) and the
Chula Vista A4unicipal Code; which subdi��ides the land or a portion thereof shown on a
tentative map into '`super block" lots corresponding to units or phasine of combina[ion of
units as sho�t•n on such tentative map and which may funher sho«� open space lot
dedications. backbone sveet dedications and utilirv easements required to sen�e such
"super block" lots.
"Acre or Acreage" means the land azea of an Assessors Parcel as shown on an
Assessor's Pazcel ?�4ap, or if the land area is not show�n on an Assessor's Parcel Map, the
land azea shown on the applicable Final Subdi��ision Map, other final map. other parcel
map, other condominium plan; or functionally equivalent map or instrument recorded in
the Office of the County Recorder. In the e��ent that parcel acreaee information is not
available from the sources previously ]isted; San Dieeo County GIS data may be utilized.
The square foota�e of an Assessor's Parcel is equal to the AcreaQe multiplied b}�43;560.
"Act" means tlie Mello-Roos Communin� Facilities Act of 1982. as amended. beine
Chapter 2.�, Part 1. Di��ision 2 of Title � of the Government Code of the State of
California.
"Administrati��e Ezpenses" means the actual or estimated cosu incurred by the City,
actine for and on behalf of the CFD as the administrator thereof. to determine, le�n� and
collect the Special Taces �rithin Impro��ement .4rea I�'o. 1; including salaries of City
employees and a proportionate amount of the City's general adminisvative o��erhead
related thereto, and the fees of consultants and leeal counsel providine sen�ices related to
the administration of Impro��ement Area t�io. 1; the costs of collecting installments of the
Special Taaes�s�ithin Improvement Area I�'o. 1; and any other costs required to administer
Improvement Area I�'o. I as determined by the Citv.
Citv ofChula !%isla-Communrn-Faeiliries District T�oJ4A�(Eastern Urban Center/Millenia) Page /
Ordinance No. 3304
Paee �
"Apartment Propert}" means a dwelling unit within a building comprised of attached
residential units a��ailable for rental by the general public; not for sale to an end user; and
under common manasement.
"Appro��ed Properh�" means all Assessor`s Parcels of Taxable Propem�: (i) that are
included in an `A' Map, ekcluding leriered lots thereon, or a Final Subdivision Map,
e�duding lettered lou thereon. that were recorded prior to the March ]s` preceding the
Fiscal Year in which the Special Tax is bein� levied, and (ii) that have not been issued a
buildine permit prior to the March ]�` precedin�the Fiscal Year in �+�hich the Special Taa
is bein2 levied.
"Assessor's Parcel" means a lot or parcel shown in an Assessor's Pazcel Map with an
assigned assessor's parcel number. ]f any parcel of Public Urban Parks Propem� is not
shoH�n on an Assessor's Parcel Map or assigned an assessor's parcel number; an
Assessor's Parcel of such property shall mean that property as shown on the instrument
conve}�ine the title of such property to the City.
"Assessor's Parcel Map" means an official map of the Assessor of the County
designating parcels by assessor's parcel number.
"CFD Administrator" means an official of the City, or designee thereof, responsible for
determinine the Special Tax Requirement and providing for the levy and collection of the
Special Taxes.
"CFD" means Community Facilities District No. 14M (Eastern Urban Center/Millenia)
of the City of Chula Vista.
"CFD Boundar�� Map" entitled "Proposed Boundaries of Communiry Facilities District
No. 14M (Eastern Urban Center/Millenia), City of Chula Vista, County of San Diego;
State of Califomia" as recorded in the Office of the County Recorder of the County of
San Diego on January 23, 2014 as Document No. 2014-0030558 at Page 39 of Book 44
of the Book of Maps of Assessment and Community Facilities Districts for such County.
"City" means the City ofChula Vista.
"Cit}� Clerk" means the City Clerk for the City of Chula Vista or his or her designee.
"City D'Ianager" means the Cit,y nlanager for the City of Chula Vista or his or her
desi enee.
"Cit�� Share" means the City's Share of the budgeted costs of the maintenance of the
Public Urban Parks Propem�, as determined in accordance with the Eastern Urban Center
Parks Agreement and Section E below.
"Communih� Purpose Facilit�� Property" or "CPF Propert}�" means all Assessors'
Parcels���hich are classi£ed as community purpose facilities and meet the requirements of
City of Chula Vista Ordinance No. 2452.
Cirn of Chula Ihsta-Communiry FaciLties Disrricl n'o.14A/(Eastern Urbm�Center/b!i(lenia) Page?
Ordinance No. 330�
PaQe 6
"Council" means the Cin� Council of the Cit}� of Chula Vista acting as the legislative
bodv of the CFD.
"Counh�" means the Counrv of San Dieeo. Califomia.
"Developed Propert}�" means all Tauable Propert}� for ���hich a buildino permit was
issued prior to the A4arch 1 st preceding the Fiscal Yeaz in ��•hich the Special Taa is beina
levied.
"Dwelling Unit" means each separate residential dwelline unit that comprises an
independent facility capable of conve��ance or rental separate from adjacent residential
dmelline units.
"Eastern tirbao Center Parl-s AgreemenN' means that cettain .4sreement ReeardinQ
Construction of Parks in a Portion of Otav Ranch Eastern Urban Center made and entered
into as of the 1�th da}� of September. 2009 by and benreen the Cin� and McD4illin Otay
Ranch LLC, as recorded on October 28; 2009 N�ith the San Dieeo County Recorders
Office, Document I�TUmber 2009-0�99389. or as otherwise modified and asreed upon by
ail parties thereto.
"Final Subdi��ision A4ap" means a subdivision of propem� crea[ine buildable lots by
recordation of a final subdivision map or pazcel map pursuant to the Subdivision Map Act
(Califomia Government Code Section 66410 et seq.); or recordation of a condominium
plan pursuant to California Civil Code 13�2; that creates individual lots for which
buildine permiu may be issued ���ithout further subdivision and is recorded prior to
A4arch 1 preceding the Fiscal 1'ear in which the Special Tax is beine levied.
"Fiscal Year" means the period starting Jul�� 1 and ending on the followine June 30.
"Improvement Area No. 1" means all properq� w�ithin the boundaries of such
improvemenc area as sho�+�n on the CFD Boundary A4ap.
"Impro��ement Area No. 1 Operating Fund" means a fund that shall be maintained for
the CFD for each Fiscal l'ear to pay for the authorized maintenance services for
Improvement Area I�'o. 1 as described in the CFD special tax report and Administrative
E�penses.
"Improvement Area No. 1 Operatine Fund Requirement" means; for an�� Fiscal
Year; an amount equal to the budeeted cosu for Improvement Area I�'o. I. The budseted
costs for Impro��ement .4rea I�'o. 1 shall equal (i) the greater of(.4) �0% of the budeeted
costs for maintenance of the Public Urban Parks Propem�and (B) 100%of such budeeted
costs minus the Cin� Share; plus (ii) the budget costs of landscape maintenance; street
frontage maintenance. bio-retention maintenance, storm �vater maintenance; and the
maintenance, repair and replacement of the facilities and impro��ements. other than the
Public Urban Parks Propem�; «�hich ha��e been accepted and or maintained b}� the CFD
durine the current Fiscal Year plus (iii) the budeeted Administrati��e Ezpenses for the
current Fiscal Year in �t�hich Special Taxes are levied.
Citv ojChula h�sm-Communirn Faci(ities District A'oJ4A4(Eastern Urban Center/A�iUenia) Page?
Ordinance No. 3304
Page 7
"Impro�ement Area l��o. 1 Reserve Fund" means a fund that shall be maincained for
the CFD for Lnpro��ement Area No. 1 for each Fisca] Year to provide necessary cash
flow� for the first six months of each Fiscal Year, reserve capital to cover monitorino,
maintenance and repair cost overruns and delinquencies in the payment of Special Tates
within Impro��ement Area No. 1 and a reasonable buffer to prevent large variations in
annual Special Tax levies within Lnprovement Area No. 1.
"Impro�ement Area No. 1 Resen•e Fund Requirement" means an amount equal to up
to ]00% of the Impro��eme�t Area No. 1 Operating Fund Requirement for any Fiscal
Year.
"Improvement Area No. 1 Special Tax Requirement" means that amount required in
any Fiscal Yeaz for the CFD to: (i) pa�� the lmprovement Area No. 1 Operatin2 Fund
Requirement; (ii) pay any amounts required to establish or replenish the Improvement
Area I�o. 1 Resen�e Fund to the Lnprovement Area No. 1 Reserve Fund Requirement;
(iii) pay for reasonably anticipated delinquent Special Taxes within impro��ement Area
No. 1 based on the delinquency rate for Special Taxes levied in the previous Fiscal Year
within improvement Area No. 1; less (b) a credit for funds available to reduce the annual
Special Ta� levy. includin2 the e?:cess, if any. in the lmprovement Area No. 1 Reser��e
Fund above the Improvement Area No. 1 Reserve Fund Requirement and an}� amount
remainine in the Improvement Area No. 1 Operating Fund that is availabJe to pay the
Improvement Area I�TO. 1 Operating Fund Requirement in such Fiscal Year.
"Improvement Area 1Vo. 2" means all property �vithin the district boundaries that is
o���ned by the City and classified as Public Urban Pazks Property.
"Impro��ement Area 1\�0. 2 Operating Fund" means a fund that shall be maintained for
the CFD for each Fiscal Yeaz to pay for the authorized maintenance services for
hnprovement Area I�'o. 2 as described in the CFD special tax report.
"Impro�•ement Area No. 2 Operating Fund Requirement" means, for any Fiscal
Year, an amount equal to the City Share.
"Improvement Area 1Vo. 2 Special Tas Requirement" means that amount required in
any Fiscal 1'ear for the CFD to pay the lmprovement Area No. 2 Operating Fund
Requirement less a credit for funds, if any; available to reduce the annual Special Tax
]evy within lmprovement Area No. 2 and ar�y amount remaining in the Impro��ement
Area No. 2 Operating Fund that is available to pay the Improvement Area No. 2
Operating Fund Requirement in such Fiscal Year.
"Land Use Class" means any of the classes listed in Table 1.
"Mazimum Special Tax" means the maaimum Special Ta1, determined in accordance
���ith Section C below; that may be levied in any Fiscal Year on any Assessor's Parcel of
Ta�able Propem�.
Cim ofGvula !%ista- Corttmunitv Facilities DistnctT'o.14A�(Eos�ern Urbm� Center/Milleiaia) Page 4
Ordinance No. 330�
Paee 8
"AZu:ed tise Properh" means all Assessor's Parcels that ha��e been classified b�� the
Cin�to alloH� both Residential Properzy and 1�'on-Residential Propem� uses on each such
.4ssessor`s Pazcel. For an Assessors Parcel of A4ixed Use Propem; onl�� the Residential
Land Use Class thereon is subject to ta�ation pursuant to the pro��isions of Section C.
"Dlulti-Famil}• Propem•" means all Assessor's Parcels of Developed Properh� for
which a buildine permit has been issued for a residential structure consisting of tw�o or
more residential d���ellins units that share common walls. includine. but not limited to.
duplexes, triplexes, townhomes; and condominiums.
"Non-Residential Properh�" means all Assessors Parcels of Developed Propem for
H�hich a buildine permit(s) has been issued for a strucrure or strucrures for nomresidential
use.
"Ordinance" means the Chula V"ista Communitq Facilities District Ordinance. beina
Ordinance No. 27;0 enacted on April 28, 1998, as modified and supplemented b��
Ordinarice I�o. 3293. enacted on December 17. 2013.
"Properri• Owner Association Propert��" means an�� propert}� within the CFD
boundaries that is o�vned bv, or irrevocablv dedicated as indicated in an instrument
recorded H�ith the Countv Recorder to; a propem- oH�ner association; including anv
master or sub-association.
"Proportionatelti�" means in a manner such that the ratio of the acrual Special Tai le���
to the i�9acimum Special Ta1 is equal for all Assessor`s Parcels of Taxable Propert}�
�rithin each Land Use Class.
"Public Propert}•" means any propem� �+�ithin the CFD boundaries that has provided
proof to the City prior to A4arch ]st precedine the Fiscal Year in w•hich the Special Tax is
beine levied; that it is expected to be used for am� public purpose and is owned b�� or
dedicated to the federal eo��emment, the State. the County_ the Cit�� or any other public
aeency. e�cludin� Public Urban Parks Propem�.
"Public Urban Parl-s" means those parks to which the Cin� accepts title pursuant to the
Eastem Urban Center Parks Aereement.
"Public Urban Parl:s Propem" means all Assessor's Parcels that are oH�ned b�� the
Citv and upon N�hich the Public Urban Parks are ]ocated or to be ]ocated.
"Residential Propem�" means all Assessors Parcels of Developed Propem� classified
as Apartment Propem or A4ulti-Famil}� Property for which a buildina permit(s) has been
issued for purposes of constructing one or more residential dwelline units.
"Special Taz" means the Special Ta� le��ied pursuant to the provisions of sections D and
E below in each Fiscal 1'ear on each Assessor's Pazcel of Developed Propem�, Approved
Propem�_ and Undeveloped Propem� in Impro��ement Area Ivo. 1 to fund the
Impro��ement Area I�'o. ] Special T�1 Requirement and the Public Urban Pazks Propert}�
to fund the Improvement Area No. 2 Special Taa Requirement.
Citv ojChula 6isra-Communitv Faciliries Disrrict No.14M(F.astern Urban Certter/Afilleniaf Page�
Ordinance I�'o. 3304
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"State" means the State of Califomia.
"Taxable Propert}" means; as to Improvement Area No. 1. all of the Assessor's Pazcels
��ithin the boundaries of Improvement Area No. 1 that are not exempt from the Specia]
Tax pursuant to la�v or as defined below under Ta�-Exempt Property and, as to
Improvement Area No. 2; all Assessor's Parcels of Public Urban Parks Propem�.
"Tax-Exempt Properh�" means an Assessor's Parcel not subject to the Special Ta�.
Taa-Exempt Propem� includes: (i) Public Propert}�, or (ii) Property Owner Association
Propert}� excluding Taaable Property Ow�er Association Propem�, or (iii) Assessor's
Parcels of Taxable CPF Property that is owned by a non-profit or�anization and has
provided proof to the City prior to the March ls` preceding the Fiscal Year in ���hich the
Special Tax is being levied of the organization's non-profit stams; or (iv) Assessors
Parcels�vith public or utility easements making impractical their utilization for other than
the purposes set forth in the easement.
"Taxable Property Owner Association Property" means all Association Property
�rhich is not e�:empt from the Special Tax pursuant to Section F below.
"Unde��eloped Property" means; for each Fisca] Year, all Taxable Property not
classified as Developed Property, Approved Property or Taxable Property ON�ner
Association Property.
B. ASSIGNA�NT TO LAl�� USE CATEGORIES
Each Fiscal Year using the definitions above, all Ta�cable Property v,�ithin the CFD shall
be (a) categorized as being located in either Lnprovement Area No. 1 or Lnprovement
Area No. 2; (b) classified as Developed Property; Public Urban Pazks Property, Approved
Properry; Undeveloped Property. Taaable Property O�i�ner Association Property; and
7"axable CPF Property; and (c) subject to the le�ry of Special Ta�es pursuant to Sections
D and E belo���.
Developed Property shall be further assigned to a Land Use Class as specified in Table l.
The Land Use Class of each Assessors Parcel of Residential Propeny or Mixed Use
Propem� shall be determined based on the records of the San Diego County Assessor; or
other such information provided by the City. Assessor's Parcels of CPF Property not
classified as ewempt in accordance with Section F below shall be taxed as Non-
Residential Property when such Assessor's Parcel is classified as De��eloped Propem�. If
the Assessor's Parcel is undeveloped it shall be classified as Undeveloped Propem�.
Cttt�ofChula Vista-Commumn�Faci/ities D�stnct A'oJ4T9(Eas�ern Urbmr Cen�er/d/i!leiiia) Page 6
Ordinance No. 3304
PaQe ]0
C. n'L��"In�IUT7 SPECL4L. T.�i RATE
L Improvement Area �o. 1
a. Developed Propem�
T.4BLE 1
Dlaximum Special Tax forDe��eloped Propem�
Communih� Facilities District l�'o. 14A1
withia lmpro��ement Area No. 1
Land lise Aiaximum
Class Descriptiou Special Tax
I ] I Apartment Propem� �189.00 per D�t�elline Unit
I 2 I ?�4ulti-Famil}�Property I 52�2.00 per D���elling linit
� 3 � \'on-Residential Pro em• � �1,259.00 er Acre
Multiple L.and Use Classes
In some instances an Assessors Parcel of Developed Propem� ma}� contain more
than one Land Use Class. The Matimum Special Taa that may be levied on an
Assessor's Parcel shall onh� be le��ied on the Residential Propem� I.and Use Class
located on that Assessor Parce](s).
Sample n4a�imum Special Ta� Calculation for D4ixed Use (I�'on-Residential
Propem� and Avartment Provertvl
Under the proposed eaample, assume that Assessor's Pazcel Number 1 is
dassified as a Mixed Use Propem�. Assessor`s Parcel I�'umber 1 is a 2 Acre
parcel that contains 10,000 square feet of retail shops and Apartment Propem�
�vith 10 residential d�i�elline units. The follo�ving table shows ���hat the e�pected
annual Maximum Special Tas ���ould be for Assessors Parcel I�'umber l.
\'o. of Non-Residential Residential
:lssessor Residential Propem� Properh� Total Annual
Parcel Parcel D���ellina Mazimum A4a�imum 1'Iazimum
No. Acreage Units Special Tas Special Tax Special Tax
1 2.00 ]0 $0.00 �1.590.00 �1.890.00
(1) The D1a�imum Special Ta� is based upon the initial D4aximum Special Ta� rates as
defi�ed in Table 1.
Cim oj Chula Pisra-Communitv Facilities District A�o 19Af(Easiern Urban Center/Afillenia) Page i
Ordinance No. 330�
Page 11
b. .Aooroved Propem�. Unde��eloped Propem� and Taxable Propem� O�+�ner
Association Propem����ithin Impro��ement Area No. 1
The Maaimum Special Ta�: for Approved Property, Undeveloped Property and
Taa:able Property ONmer Association Property shall be $4,359.00 per Acre.
2. Impro��ement Area No. 2
a. Public Urban Parks Prooertv
TABLE 2
D'Iaximum Special_Tas for Public Urban Parks Propert��
Community Facilities District No. 14M
within Improvement Area No. 2
Land Use Masimum
Class Description Special Tax
] Public Urban Parks $33,049.00 per Acre
Pro ertv
3. Annual Escalation of D4aximum Special Tax
The Ma�imum Special Tas for Improvement Area No. 1 and Improvement Area
No. 3 as shown in Tables 1 and 2 above that may be levied on each Assessor's
Parcel in the CFD shall be adjusted each Fiscal Year beginning in Fiscal Yeaz
2014-1� and thereafrer b}� a factor equal to the greater of, the positive percentage
change in the San Die�o Metropolitan Area All Urban Consumer Price Index (All
Items) from the base date of June 1, 2013 through June 1 of the prior Fiscal Year;
or 0%; provided the Maximum Special Tax shall never be less than the amounts
shown in Tables 1 and 2; respectively.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX FOR
INIPRO��MENT AREA NO. 1
Commencine H�ith Fiscal Year 2014-15, and for each following Fiscal Year, the Council
shall le��y the Special Tax in Improvement Area No. ] at the rates established pursuant to
steps 1 through 4 below so that the amount of the Special Tax levied equals the
Improvement Area No. 1 Special Tas Requirement. The Special Taa in Improvement
Area I�io. 1 shall be ]evied each Fiscal Year as follows:
First: The Special Tax shall be levied Proportionately on each Assessor's Parcel of
De��eloped Property ���ithin Improvement Area No. I up to ]00% of the applicable
A4a�imum Special Taa;
Cin�of Chula D"isra- Communim Facilities Disn�ict A�o 1-fA�(Eastern Urbmt Center/dAiqenia) Page S
Ordinance No. 3304
Paee 12
Second: If additional monies are needed to satisfi� the Impro��ement Area 1�'0. 1 Special
Ta� Requirement afrer the first step has been completed_ the Special Tax shall be le��ied
Proportionatel�� on each .4ssessor's Pazcel of Approved Propem� at up to ]00% of the
A4a�imum Special Taa for Approved Propem•:
Third: If additional monies aze needed to satisfy the Impro��ement Area \'o. 1 Special
Taa Requirement afrer the first nti�o steps have been completed, the Special Tat shal] be
levied Proportionately on each Assessor's Parcei of Unde�•eloped Propem� at up to 100%
of the Alaiimum Special Ta� for Undeveloped Propem;
Fourth: If additionai monevs are needed to satisf}� the Impro��ement Area No. 1 Special
Tax Requirement afrer the first three steps ha��e been completed, the Special Ta� shall be
le��ied Proportionately on each Assessor's Pazcel of Tawable Property Owner Association
Propem� at up to 100% of the Ma�imum Special Ta� for 7a�able Propem� Owner
Association Propem�.
Notivithstandine the above, under no circumstances will the Special Ta� levied asainst
any Assessors Parcel of T4ulti-Famil�� Property or Apartment Propem� for �vhich an
occupancy permit for private residential use has been issued be increased by more than
ten percent annually up to the ?�4a�imum Special Taa as a consequence of delinquenc�� or
default by the o�vner of an}�other Assessor's Parcel within Impro��ement Area I�TO. 1.
E. AtETHOD OF APPORTIOIVAZE\T OF THE SPECL4L TA� FOR
IlVIPROVEDIEI°I'AREA NO. 2
Commencine ��•ith Fiscal Pear 2014-15, and for each fo1loH�ing Fiscal Year; the Counci]
shall 1e���• the Special Tax Proportionatel}� on all Public Urban Parks Propem� ���ithin
Improvement Area I�'o. 2 up to 100% of the Ma�imum Special Tax as necessary to fully
fund the Improvement Area tio. 2 Special Tax Requirement.
For the purposes of determinine the Lnpro��ement _4rea 1�'0. 1 Operating Fund
Requirement and the Impro��ement Area ?�TO. 2 Operatino Fund Requirement the Citv
Share shall be the lesser of the amount determined in Step One and Step?wo below.
Steo One: The Cin� shall calculate the amount equal to �0% of the budoeted costs for
maintenance of the Public Urban Parl:s Propem� that has been accepted and or
maintained b��the CFD durine the current fiscal year, for the current fiscal ��ear in H�hich
the Special Ta�es are beine le�•ied. and for Public Urban Parks Propem [hat the Cin�
anticipates acceptine during the upcomine Fiscal 1'ear.
Step T��•o: As outlined in Section �.l(a) of the Eastern Urban Center Parks Agreement
each Fiscal 1'eaz: afrer the Council adopts the Cit}� s annual operatin� budeet. the Cit��
shall calculate the City's total annual public park maintenance cost included in the
budget. The Cirv shall also calculate the acreage of public parks that are maintained and
Cim ofChula 1%ista-Communirv Facilities District A'o.14A1(Eastern Urban Cemer/.A�illenio) Page 9
Ordinance No. 3304
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owned by the City and included in the budget (includina the Public Urban Parks Propem
for which the City has accepted title). The total annual cost shall be divided by the total
park acreage to determine the Cih�'s average annual park maintenance cost per acre for
that Fiscal Year. This amount shall be multiplied by 21.�1 acres and then multiplied b�� a
fraction; the numerator of which is the acreage of the Public Urban Parks Propem� for
which the City has accepted title and for which the City is currently assessing a Special ,
Ta� in anticipation of acceptance by the Ciry and the denominator of which is 10.60
acres. If the amount calculated pursuant to this Step T���o is lower than the amount
calculated under Step One abo��e, it shall be the City Share unless the City Manager, at
his or her own sole discretion. elects to use the higher amount as the Cit}� Share in order
to maintain the fifry/fifr�� (�0-50) split of maintenance costs as outlined in Section 51(a)
of the Eastem Urban Parks Aereement.
F. EXEMPTIONS
The CFD Administrator shall dassifj� as Tax-E�empt Property (i) Assessors Parcels
defined as Public Propem; (ii).Assessor's Parcels defined as CPF Property that aze
o���ned by a non-profit organization which provides proof to the City prior to March 1�`
preceding the Fiscal Year in ���hich the Specia] Tax is being levied of the organizatiods
non-profit status; and (iii) Assessors Parcels ���ith public or utility easements making
impractical their utilization for other than the purposes set forth in the easement.
The CFD Administrator shall classify as Tax-Exempt Property ���ithin Lnprovement Area
No. 1 those Assessor's Parcels defined as Properry O���ners Association Property
pro��ided that no such classification would reduce the sum of all Taa:able Property �+�ithin
Improvement Area I�io. 1 to less than 130.39 Acres. Assessor's Parcels defined as
Propem� Owner Association Property and CPF Property that cannot be classified as Taa-
Exempt Property will be dassified as Ta�able Property O���ner Association Property and
shall be taxed as part of the fourth step in Section D.
The CFD Administrator will assign tax-esempt status in the chronological order in which
property becomes exempt Public Property or CPF Property or Tax-Eaempt Property
Owner Association Propem�. However, should an Assessor's Parcel no loneer be
classified as Public Propem� or CPF Properq� or Ta�-Exempt Propertv OH�ner
Association Property; its ta�-eaempt status will be revoked.
� Taxable Property O���ner Association Property that is not e�:empt from the Special Taa
under this section shall be subject to the levy of the Special Tas and shall be taaed
Proportionatel}� as part of the fourth step in Section D above, at up to 100% of the
applicable Ma�imum Special Tax for Tasable Property Owner Association Property aad
Ta�able CPF Property. There shall be no Ta�-Exempt Propem� ti�ithin Improvement
Area I�'o. 2.
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Ordinance No. 3304
Paee 1�
G. APPEALS
Any lando«�ner or resident who pa�-s the Special Tax and believes that the amount of the
Special Tax levied on their .4ssessor's Pazcel is in error shall first consult with the CFD
Administrator reeardine such error. If following such consultation, the CFD
Adminisvator determines that ar� error has occurred: the CFD .4dministrator ma�� amend
the amount of the Special Ta� levied on such .Assessor`s ParceL If followine such
consultation and action, if anv bv the CFD Administrator. the ]andowner or resident
belie��es such error still exists; such person may file a w�ritten notice ���ith the City Clerk of
the City appealing the amount of the Special Ta� levied on such Assessors Parcel. Upon
the receipt of any such notice, the City Clerk shall fonrard a copy of such notice to the
Citv Manaeer ��ho shall establish as part of the proceedines and administration of the
CFD. a special three-member Review/Appeal Committee. The Revie���/Appeal
Committee mav establish such procedures, as it deems necessam to undertal:e the re��ie�ti�
of any such appeal. The Re��ie�+�/Appeal Committee shall interpret this Rate ar�d Method
of Apportionment and ma}:e determinations relative to the annual administration of the
Special Tax and anv lando���ner or resident appeals; as herein specified. The decision of
the Re��ie���/Appeal Committee shall be final and binding as to all persons.
H. M�4i�i1ER OF COLLECTION
Special Taxes levied in Impro��ement Area No. 1 pursuant to Section D above shall be
collected in the same manner and at the same time as ordinary od volorem property ta�es;
provided. however, that the CFD .4dministrator may directh� bill the Special Ta�; mav
collect Special Tates at a different time or in a different manner if necessarv to meet the
financial obligations of the CFD or as other��ise determined appropriate b�� the CFD
Administrator. Special Taxes le��ied in Improvement Area No. 2 pursuant to Section E
abo��e shall be collected by direct billine b�• the CFD Administrator, such Special Ta�es
to be due and pa}�able and shall become delinquent at the same time as Special Ta�es
le��ied within Improvement Area No. 1.
I. TER1�7 OF SPECI.AL T.4.1
Ta�able Propem� in Improvement Area I�'o. 1 and Impro��ement Area \io. 2 of the CFD
shall remain subject to the Special Ta� in perpetuih- or until the Council takes appropriate
actions to tertninate the Special Taa in both Improvement Areas pursuant to the Act.
Cin�oJChula I%ista-Commvnin+Faciliries District NoJ4M(Eastern Urban Cenrer/A�illenia) Page 11