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HomeMy WebLinkAboutReso 2014-151 RESOLUTIOIv NO. 2014-1�1 RESOLUTIO?�' OF THE CITI' COUi�'CIL OF THE CIT1' OF CHUL.A VISTA ACTIIvG AS THE LEGISLATIVE BODI' OF COA4A4UI�'ITY FACILITIES DISTRICT t�0. 97-2 (PRESERVE A4A1T'TET�'AI�'CE DISTRICT), MAKII�'G CERTAI'�i' DETERMII�'ATIOI�'S AI�TD AUTHORIZI2�G SUBA4ITTAL OF LEV1' OF SPECIAL TA�iES TO THE QUALIFIED ELECTORS OF CERTAII�' TERRITORY PROPOSED TO BE A1�T2�'EJiED TO COMMUI�rITY FACILITIES DISTRICT NO. 97-2 (PRESERVE MAIt`'TENANCE DISTWCT) AI`'D IMPROVEMEI�'T AREA "C` THERETO A'HEREAS. the City Council of the Cit�� of Chula Vista (`Cit}� Council"): formed a Communin� Facilities District and desienated certain impro��ement azeas therein pursuant to the terms and provisions of the "Mello-Roos Communitv Facilities Act of 1982"; beine Chapter 2.�, Part 1, Division 2, Title � of the Govemment Code of the State of California (the "Acr`), and the City of Chula Vista Communin� Facilities District Ordinance enacted pursuant to the po���ers reser��ed bv the Ciri� of Chu1a Vista under Sections 3. � and 7 of Article XI of the Constitution of the State of Califomia (the "Ordinance `) (the Act and the Ordinance mav be referred to collectivel}� as the "Community Facilities District La�"). The Communit�= Facilities District has been designated as Communin� Facilities District 1`'0. 97-2 (Preserve Maintenance District) (the "Districr') and the Impro��ement Areas were desienated as Improvement Area "A." Improvement Area "B" and Impro��ement Area "C" of such District; and V�'HEREAS; the City Council, at the request of the oHmer of that propem� located in Ota�� Ranch Village 8 Vl'est, initiated proceedinas pursuant to the Communin� Facilities District Law to annex such territory to the District and Impro�=ement Area '`C" thereto; and V�'HEREAS; notice of a public hearine relating to the annexation of such territon� to the District and Improvement Area "C;" the extent of the territory to be anne�ed. the fumishine of certain public services and all other related matters has been given; and WT-IEREAS, the territon� proposed to be anne�ed is knotim and desienated as Communin� Facilities District No. 97-2 (Presen�e Maintenance District); Improvement Area "C," Anne�ation No. 9 (the "Temtor}� `); and R'HEREAS, it has noN� been determined that w�ritten protests have not been received b}� 50% or more of the registered ��oters residine either H�ithin the Territor}� or Improvement Area "C' andlor propert}� o�+�ners representine more than one-half (1/2) or more of the area of land ��ithin the Territor�� or���ithin Impro��ement Area '`C' ; and R'HEREAS; inasmuch as there have been less than nvelve (12) persons reeistered to vote ti=ittun the Temtor}� for each of the 90 precedine da}�s. this legislative bodv desires to submit the le��� of the required special ta� to the landotimers of the Temton�, such lando��mers beino the qualified electors as authorized b}� Ia��. Resolution I�io. 2014-1�1 Page No. 3 NOV�'. THEREFORE. BE IT RESOLVED .AS FOLLOVdS: SECTION l. Recitals The above recitals are all true and conect. SECTION 2. Determinations ]t is determined b��this City Council that: (a) all proceedings prior hereto were valid and tal:en in conformit}� with the requirements of la���, and specifically the pro��isions of the Communih- Facilities District Law. and this finding is made pursuant to the provisions and authorization of Section �332�.1 of the Government Code of the State of Califomia: (b) the annesation of the Territory to Improvement Area "C'` as proposed conforms with the Citv of Chula Vista Statement of Goals and Policies Regarding the Establishment of Community Facilities Districts; (c) less than twelve (12) registered voters have resided within the Temtory for each of the ninety (90) days preceding the close of the public hearing and; consequently, the qualified electors shall be the lando�mers of the Territory and each landowmer who is the owner of record as of the close of the public hearing. or the authorized representative thereof; shall ha��e one vote for each acre or portion of an acre of land that she or he o�ms ti�ithin the Territory; (d) the time limit specified by the Community Facilities District Lati� for conducting an election to submit the levy of the special ta�es to the qualified electors of the Temtory and the requirements for impartial analysis and ballot arguments have been waived with the unanimous consent of the qualified electors of the Territor}; (e) the City Clerk, acting as.the election official, has consented to conductina any required election on a date which is less than 125 days following the adoption of any resolution annexing the Territory to the District; and (� the public sen�ices described in Section 4 herein proposed to be financed from the proceeds of special taxes to be le��ied within the Territory are necessary to meet increased demands placed upon the City as a result of de��elopment and/or rehabilitation occurring in the Territory. SECTIOI�' 3. Boundaries of the Temtorv The boundaries and pazcels of land the Territory and in ti�hich the public services are to be provided and on which specia] taxes will be levied in order to pay the costs and expenses for such public services are generally described as folloN�s: Resolution No. 2014-1�1 Paee No. 3 All that Territor�� proposed to be annesed to the District and Impro��ement Area `'C" thereto, as such propem� is shoNm on a map as pre��iousl� appro��ed b�� this leeislati��e bodv_ such map entitled "Anne�ation ?�4ap No. 9 Cit�� of Chula V'ista Communit�� Facilities District No. 97-2 (Presen�e Maintenance District), Improvement Area �C`. City Of Chula Vista, County Of San Dieeo, State Of California' (the "Annexation A4ap '): a cop�� of ��hich is on file in the Office of the Ciri� Clerk and shall remain open for public inspection. SECTION 4. Description Of Sen�ices The services that aze authorized to be financed from the proceeds of special tares levied ���ithin Improvement Area "C" aze certain ser�ices w�hich are in addition to those services that N�ere provided in or required For Impro��ement Area "C" prior to the formation of the District and the designation of Improvement .Area "C" and did not replace ser��ices alreadv available in the District or Improvement Area "C'- at the time of formation of the District and the desienation of Impro��ement .Area "C". A general description of the sen�ices authorized to be financed by the District N�ithin Impro��ement Area "C° is as follow�s: The monitoring. maintenance, operation and manaeement of public propert�� in which the City has a propem interest and ��hich conforms to the requirements of the Ordinance or private propem� ���ithin the Otav Ranch Preserve which is required b�� the Preserve O��ner/1�9anager to be maintained as open space or for habitat maintenance or both. Such propem� ma}� be located outside the boundaries of the District and outside the jurisdictional boundaries of the Cih� of Chula Vista. Such sen�ices shall not include the maintenance, operation and/or manaeement of any propert}� oHmed: maintained, operated and/or manaeed bv the federal and/or state govemment as open space; habitat maintenance and/or for any other purpose. The District shall finance all direct. administrative and incidental annual costs and expenses necessan� to pro��ide such monitorine, maintenance, operation and manaoement of such public property. The same t}�pes of services which are authorized to be financed by the District from the proceeds of special ta�es levied within Improvement Area "C" aze the ri�pes of sen�ices to be financed from the proceeds of special ta�es le��ied �vithin the Temtor�-. If and to the extent possible such sen=ices shall be pro��ided in common ���ith Improvement Area "C" and the Territon. SECTION �. Saecial Tax Except ���here funds are othen��ise a��ailable, a special ta� sufficient to pa�� for such sen�ices and related incidental e�penses authorized by the Communiri� Facilities District La�+�, secured bv recordation of a continuins lien against all non-esempt real propem- in the Temtor}�. ��ill be levied annuall�� ���ithin the boundaries of such Territor}�. For further particulars as to the rate and method of apportionment of the proposed special ta�:. Resolution No. 2014-1�1 Page No. 4 reference is made to the attached and incorporated Eahibit "A" (the "Impro��ement Area `C' Rate and Method'�). which sets forth in sufficient detail the method of apportionment to allo� each lando�mer or resident within the proposed Temtory to clearl�� estimate the ma�imum amount that such person ��il] have to pa}�. The special tax proposed to be le��ied within the Territory shall be equal to the special ta� levied to pa}� for the same sen�ices in Impro��ement Area "C,'� eacept that a higher or lower special taa may be levied within the Territory to the extent that the actual cost of providin� the sen�ices in the Territory is higher or ]ower than the cost of providing those services in Improvement Area `'C." Notwithstanding the foregoing, the special taa may not be levied at a rate ��hich is higher that the ma�imum special ta� authorized to be levied pursuant to the Improvement Area "C" Rate and n4ethod. The special taaes herein authorized, to the extent possible, shall be collected in the same manner as ad valorem property taYes and shall be subject to the same penalties, procedure; sale and lien priority in an}� case of delinquency as applicable for ad valorem taaes. Any special taa;es that may not be collected on the County tax roll shall be collected through a direct billing procedure by the Treasurer. The maximum special ta� rate in Improvement Area "C" shall not be increased as a result of the anneaation of the Territory to Improvement Area "C." SECTION 6. Election The proposition related to the levy of the special tas shall be submitted to the qualified electors of the Territory; such electors being the landowners, ��ith each landowmer having one (1) vote for each acre or portion thereof of land which he or she owns within such annexed territory. The special election shall be held on Jul}� 22; 2014 immediately following the adoption of this Resolution, and such election shall be a special election to be conducted by the City Clerk (hereinafrer "Election Official"). If the proposition for the levy of the special tax receives the approval of more than two-thirds (2/3) of the votes cast on the proposition; the special tax may be levied as provided for in this Resolution. SECTION 7. Ballot The ballot proposa] to be submitted to the qualified voters at the election shall generall}� be as follo«-s: PROPOSITION A CITY OF CHULA VISTA COMMUNITY FACILITIES DISTRICT NO. 97-2, IMPROVEMENT AREA "C" ANNEXATION NO. 9 AUTHOR]ZATION FOR SPECIAL TAX LEVY Shall Communit�� Facilities Disvict No. 97-2 (Presen�e Maintenance District) of the City of Chula Vista be authorized to le��� special taxes within the territory identified as Annexation No. 9 to Improvement Area "C" of such District pursuant to the rate and method of apportionment of special tases (the "Improvement Area `'C" Rate and Method") attached to this ballot to finance the authorized sen�ices and administrative e�penses and to fund and replenish a reserve fund, all as pro��ided for in the Improvement Area "C" Rate and Method? Resolution?�'o. 2014-i�I Pase No. � SECTIO\ 8. Vote The appropriate mazk placed in bo� adjacent to the word "1'"ES" shall be counted in favor of the adoption of the proposition. and the appropriate mazk placed in the boa adjacent to the word `?�'O" in the manner as authorized: shall be counted against the adoption of such proposition. SECTION 9. Election Procedure This Cin Council hereb�� authorizes the Election Official to tal:e an�� and all steps necessan for the holdin_ of such election and ratifies an}� such steps pre��ioush� tal;en b�� such Election Official �vhich �=ere necessan� for the holdina of such election. Such Election Official shall perform and render all ser��ices and proceedinss incidental to and connected ���ith the conduct of such election. and such services shall include. but not be limited to the follo���in¢: (a) Prepaze 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. talh sheets and other necessan� forms. (c) Fumish and address official ballots for the qualified electors of the Territor��. (d) Cause the official ballou to be mailed and/or deli��ered. as required by la��. (e) Recei��e the retums of the election. (� Sort and assemble the election material and supplies in prepazation for the cam�assine of the returns. (g) Can��ass the retums of the election. (h) Fumish a tabulation ofthe number oF�-otes eiven in the election. (i) I�9al:e all arrangements and tal:e the necessarv steps to pa�� all costs of the election incurred as a result of sen�ices performed for the District and pa�� costs and e�penses of all election officials. (j) Conduct and handle all other matters relatine to the proceedines and conduct of the election in the manner and form as required b}� law�. Presente �� Approved as to form by Kellv r ton. FASLA len . oosins Director of Developmental Sen�ices ih� Atto e}� ( �ed b�� Warren � �en. Best Best R f�rieger) Resolution No. 2014-1>1 Page No. 6 PASSED. APPROVED. and ADOPTED bv the Citv Council of the Cit�� of Chula Vista. Califomia. this 22nd da}� of Julv 2014 b�� the following vote: AYES: Councilmembers: Aauilar. Bensoussan. Salas and Coa NAYS: Councilmembers: None ABSEIrTT: Councilmembers: Ramirez Cheryl Cox, M }or ATTEST: � � ����� Donna R. Norris. CMC. Citv Clerk STATE OF CALIFORI�'IA ) COUNTY OF SAN DIEGO ) CITY OF CHULA VISTA ) l, Donna R. Norris. City Gerk of Chula Vista, California, do hereby certifi� that the foreeoing Resolution No. 2014-151 was dul}� passed; approved; and adopted by the City Council at a regular meeting of the Chula Vista City Council held on the 22nd day of July 2014. Executed this 22nd da�� of Juh� 2014. Donna R. Norris, MC, City lerk Resolution No. 2014-1�1 Pase ?��o. 7 CITl' OF CHULA \rIST.4 AI�TTEX.4TION NO. 9 TO COMMUI�'ITI' FACIL[TIES DISTRICT NO. 97-2 (PRESERVE A4AII�'TEI�'AI�'CE DISTRICT) IMPROVEMENT AREA `'C" EXHIBIT `:A" RATE AND METHOD OF .APPORTIONA4EI�'T OF SPECIAL TAl Resolution No. 2014-1�1 Paee No. 8 APPEND/X B - RATE AND METHOD OF APPORTIONMENT The following pages provide a copy of the DistricYs Rate and Method of Apportionmeni included in the Resolution of Intention and approved 'oy the City Counal on June 1 i, 2014. IJiair O�ice ?2cJ5 Ten=cuk Fzrk���zy� uite SOD T=neNl3,C4 o>>c� Toll i�c2.S00 E7"v.752� Fcx a<_ v?� _aq� Regianal O�rice &7p 1.1zrk=_:Scre°:, 5w[e 12�3 S�n =rancisco,C�e•:03 Tol!�re=_ 800 C3c.E3�9 ;az' '_.3S_.8439 Resolution No. 2014-]51 Page No. 9 , EXHIBIT A COMMUNITY FACILITIES DISTRICT NO. 97-2 (PRESERVE MAINTENANCE DISTRICT) IMPROVEMENT AREA "C" RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES A Special Tax of Community Facilities District No. 97-2 (Preserve Maintenance District) of the City of Chula Vista ("CFD") shall be levied on all Assessor's Parcels in Improvement Area C of the CFD and collected each Fiscal Year commencing in Fiscal Year 2002-03 in an amount determined through the application of the rate and method of apportionment of the Special Tax set forth below. All of the reai property in the CFD, unless exempted by law or by the provisions hereof, shall be taxed for the purpose, to the extent and in the manner herein provided. A. DEFINITIONS The terms hereinafter set forth have the following meanings: "Acre or Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable Final Subdivision Map, other final map, other parcel map, other condominium plan, or functionally equivalent map or instrument recorded in the Office of the County Recorder The square footage of an Assessor's Parcel is equal to the Acreage multiplied by 43,560. "AcY' means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2 5, Part 1, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the actual or estimated costs incurred by the City, acting for and on behalf of the CFD as the administrator thereof, to determine, levy and collect the Special Taxes, including the salaries of City employees and a proportionate amount of the City's general administrative overhead related to the administration of the CFD; the costs of collected installments of.the Special Taxes; and any other costs required to administer Area C of the CFD as determined by the City. "Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned assessor's parcel number. "Assessor's Parcel Map" means an offiaal map of the Assessor of the County designating parcels by assessor's parcel number "Building Square Foot or Square Footage" means the square footage as shown on an Assessor's Parcel's building permit of Residential Property excluding garages or other structures not used as living space. Resolution No. 201�-1>1 Paae I�'o. 10 "CFD Administretor" means an office o�tn= City, or desionee thereoi, responsible ror deiermining th= Sp=cial Tax Requir=ment and providing for th= levy and colleciion of tne Special Taxes. "CFD" means Community Facilities District No. 97-2 of the City of Chula Vista. "City" means the City or Chula Vista. "City Clerk" means the City Clerk ior th= City of Chula Vista or his or her designee. "City Manager" means the City Manager for the City of Chula Vista or his or her designee. "Community Purpose Facility Property" or "CPF Property" means all Assessors' Parcels which are classified 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, California. "Developed Property" means all Taxable Property for which a building permit was issued prior to the March 1�` preceding the Fiscal year in which the Special Tax is being levied. "Final Map Property" means a single family residential lot created by a Final Subdivision Map, but which is not classified as Developed Property. "Final Subdivision Map" means a subdivision of property creating single family residential buildable lots by recordation of a final subdivision map or parcel map pursuant to the Subdivision Map Act (California Government Code Section 66410 et seq.), or recordation of a condominium plan pursuant to California Civil Code 1352, that creates individual lots for which building permits may be issued without further subdivision and is recorded prior to March 1 preceding the Fiscal 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 identified on the boundary map for the CFD as amended from time to time. "Land Use Class" means any of the classes listed in Table 1, Table 2, or Table 3. "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C below that may be levied in any Fiscal Year on any Assessor's Parcel of Taxable Property. "Non-Residential Property" means all Assessor's Parcels of Developed Property for which a building permit(s) has been issued for a structure or structures for non- residential use. Resolution No. 2014-1�1 Page No. 11 "Operating Fund" means a fund that shall be maintained within the CFD for each Fiscal Year to pay for Resource Monitoring and/or Preserve Operations and Maintenance activities and Administrative Expenses. "Operating Fund Balance" means the amount of funds in the Operating Fund at the end of the preceding Fiscal Year. "Operating Fund RequiremenY' means for any Fiscal Year an amount equal to the Resource Monitoring Fund Requirement and Preserve Operation and Maintenance Fund Reqwrement for the current Fiscal Year in which Special Taxes are levied. "Preserve Operetions and Maintenance" means those activities described in Attachment A hereto which is incorporated herein by this reference. "Preserve Operations and Maintenance Fund RequiremenY' means for any Fiscal Year an amount equal to the budgeted costs for Preserve Operations and Maintenance plus a pro-rata share of the budgeted Administrative Expenses of the District for the current Fiscal Year in which Special Taxes are levied. "Property Owner Association Property" means any property within the boundaries Improvement Area C of the CFD that is owned by, or irrevocably dedicated as indicated in an instrument recorded with the County Recorder to, a property owner association, including any master or sub-association. "Public Property" means any property within the boundaries of Improvement Area C of the CFD that is, at the time of the CFD formation, expected to be used for any public purpose and is owned by or dedicated to the federal government, the State, the County, the City or any other public agency. "Reserve Fund" means a fund that shall be maintained for the CFD each Fiscal Year to provide necessary cash flow for the first six months of each Fiscal Year, working capital to cover monitoring, maintenance, and repair cost overruns and delinquencies in the payment of Special Taxes and a reasonable buffer to prevent large variations in annual Special Tax levies "Reserve Fund Balance" means the amount of funds in the Reserve-Fund at the end of the preceding Fiscai Year. "Reserve Fund Requirement" means the amount equal to up to 100% of the Operating Fund requirement for any Fiscal Year. "Residential Property" means all Assessors' Parcels of Developed Property for which a building permit(s) has been issued for purposes of constructing one or more residential dwelling unit "Resource Monitoring Program" means those described in Attachment B hereto which is incorporated herein by this reference. "Resource Monitoring Fund RequiremenY' means for any Fiscal Year an amount for each Improvement Area equal to the Improvement Area's fair share of the • Resolution No. 2014-1�1 Pase No. 12 budg=t=d costs oi the Resource Moniiorino Program plus a pro rata share of the budaet=d Administrativz Expenses for th2 CFD for th= current Fiscal Year in which Special Taxes are levied. .4n Improvement Area's `fair share' shall b=_ based on the Improvem=nt Area's perc=ntage of the total acreage within th= Otay Ranch General Development Plan Planning Area for which a Resourc� Monitoring Program funding mechanism has been esiablished. "Special Tax" means the Special Tax levied pursuant to the provisions of Section C and D below in each riscal Year.on each Assessor's Parcel of Dev2lop=d Property and Undeveloped Property in Area C to fund the Special Tax Requiremen;. "Special Tax RequiremenY' means that amount required in any Fiscal Year for Area C to: (i) pay the Resource Monitoring Fund Requirement, less th= 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 '�axes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year. "State" means the State of California. "Taxable Property" means all of the Assessor's Parcels within the boundaries of Improvement Area C of the CFD that are not exempt from the Special Tax pursuant to law or as defined below. "Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Developed Property. B. ASSIGNMENT TO CATEGORIES OF SPECIAL TAX Each Fiscal Year using the definitions above, all Taxable Property within Improvement Area C of the CFD shali be classified as Cateoory I, Cat=aory II, Cateoory III or Exempt. Developed Property, Final Map Property or Undeveloped Prop=rty, and shall be subject to Special Taxes pursuant to Sections C and D below. D>veloped 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 1"). The Maximum Special Tax for Resource Monitoring, and Preserving Operations and Maintenance that may be levied for Fiscal Year 2002/03 on Developed Property shall be at the rates set forth in Table 1 below. For Residential Property, ihe Special Tax shall be levied based upon Building Square Footage and for Non-Residential Property shall be levied based on Acreage. Resolution No. 2014-1�1 Page No. 13 TABLE 1 Maximum Special Tax for Category I Community Facilities District 97-2 Improvement Area C Resource Operations 8 Description Monitoring Maintenance Residential �0.0054 �0.0086 Non-Residential �87 3126 $138.6152 Category II Category includes each Assessor's Parcel of Taxable Property within the District for which a Final Map has been recorded, but which is not classified as a Developed Parcel ("Category IP') The Maximum Special Tax for Resource Monitoring, and Preserve Operations and Maintenance that may be levied for Fiscal Year 2002/03 on each Assessor's Parcel in Category II shall be shown in Table 2 below (said amount to be levied pro rata for any portion of an Acre) TABLE 2 Maximum Special Tax for Category II Community Facilities District No. 97-2 Improvement Area C Resource Monitoring Operation & Maintenance 587.3126 per Acre $138.6152 per Acre Category III Category III includes each Parcel of Taxable Property within the District not sub�ect to Speaal tax under any other category ("Category III"). The Maximum Special Tax which may be levied for Fiscal Year2002/03 on Taxable Property within Category III shall be as shown in Table 3 below (said amount to be levied pro rate for any portion of an Acre). _ . TABLE 3 Maximum Special Tax for Category III Community Facilities District No. 97-2 Improvement Area C Resource Monitoring Operetion 8 Maintenance 556 3516 per Acre 589.4627 per Acre Exempt Category The Exempt Category includes each property owned, conveyed or irrevocably offered for dedication to a public agency, or land which is in the pubiic right-of-way, unmanned utility easements which make utilization for other than the purpose set Resolution No. 2014-1�1 Pase I�io. 14 forth in th= easement im�ractical, common areas, arivate str>et<_ and parcels, and open spac= lois ("Exempt Category"). In some i�stance an Assessor's Parcel of Develoo=d 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 th= Maximum special Tax levies that may be levied on all Land Uses Classes located on that Assessor's Parcel. The CFD Adminisirator's shall d=termine 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 Improvement Area C shall be increased each Fiscal Year beginning in Fiscal Year 2003-04 and thereafter by a factor equal to the annual percentaoe change in the San Diego Metropolitan Area all Urban Consumer Price Index (All liems). 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-Improvement Area C Special Tax at the rates established pursuant to steps 1 through 4 below so that the amount of the Special Tax levied equals the Special Tax Requirement. The Special Tax shall be levied each Fiscal Year as follows' Step 1: Determine the revenue which could be generated by Parcels assigned to Category I by multiplying the Building Square Footage for Parcels classified as Residential Parcels by the Maximum Special Tax per Building Square Foot for Resource Monitoring, and Preserve Operations and Maintenance for Parcels and adding to that the maximum revenue which could be generated by multiplying the total acres for Parcels classified as Non-Residential Parcels by the Maximum Special Tax per Acre for Resource Monitoring and Preserve Operations and Maintenance. Step 2: If the total revenue as calculated in Step 1 is greater than the estimated Special Tax Liability for Improvement Area C, reduce the Special Tax for each Parcel proportionately so that the Special Tax levy tor Fiscal Year is equal to the Special Tax Liability for the Fiscal Year. _ - Step 3: If the total revenue as calculated in Step 1 is less than the Special Tax Liability for Improvement Area C, a Special Tax shall be levied upon each Parcel within Improvement Area C, classified as Category II. The Special Tax for Parcels assigned to the Category II shall be calculated as the lessor of: (i) The Special Tax Liability for Improvement Area C as 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 rete for Parcels assigned to Category II. Resolution No. 2014-]�1 Paee No. 1� Step 4: If the total revenue as calculated in Step 1 and 3 is less than the Special Tax Liability, for Improvement Area C. a Special Tax shall be levied upon each Parcel within Improvement Area C classified as Category III. The Special Tax for Parcels assigned the Category III shall be calculated as the lessor of (i) The Special Tax Liability for Improvement Area C as determined by the City, less the total revenue generated for all Parcels under Step 1 and 3 above, divided by the total Acres for all Parcels within Improvements Area C assigned to Category III, OR (ii) The Maximum Special Tax rate for Parcels assigned to Category III and within Improvement Area C. However, in the event it is determined that the Special Tax Liability for Improvement Area C includes delinquent Special Taxes from Parcel in Category III from the prior Fiscal Year, the City shall determine the amount of delinquent taxes that arose from such parcels and identify the owner(s). The amount of delinquent Special Taxes, if any, that arose from the applicable owner(s) shall first be divided by the total Category III Acres owned by such owner(s) and collected from the applicable owner(s) with the remaining portion of the Special Tax Liability no related to delinquent Special Taxes to be collected from all Parcels in Category III according to the procedure set forth in the preceding paragraph Notwithstanding the above, under no circumstances will the Special Tax be levied against any Assessor's Parcel of Residential Property or Multi-Family Property for which an occupancy permit for private residential use has been issued be increased by more than ten percent annually up to the Maximum Special Tax as a consequence of delinquency or default by the owner of any other Assessor's Parcel within Area C of the CFD. E. APPEALS Any landowner or resident who pays the Special Tax and believes that the amount of the Special Tax levied on their Assessor's Parcel is in error shall first consult with the CFD Administrator regarding such error. If following such consultation, the CFD Administrator determines that an error has occurred, the CFD Administrator may — amend the amount of the Special Tax levied on such Assessor's Parcel. If following such consultation and action, if any by the CFD Administrator, the landowner or resident believes such error still exists; such person may file a written notice with the City Clerk of the City appealing the amount of the Special Tax Ievied on such Assessor's Parcel. Upon the receipt of any such notice, the City Clerk shall forward a copy of such notice to the City Manager who shail 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 determmations relative to the annual administration of the Special Tax and any landowner or resident appeals, as herein specified. The decision of the Review/Appeal Committee shall be final and binding as to all persons. Resolution I�o. 2014-1�1 Paee No. 16 F. MANNER OF COLLECTION Special Taxes levi>d pursuant to Seciion D above shall b=_ collected in th= same manner and at the same tim= as ordinary ad valorem property taxes; provided, howev=r, that the CFD Administrator may directly biil th= Special Tax, may collect Special Taxes at a di�ierent tim= or in a di�erent mann=r 'rf necessary to me_t the financial obligation of Improvement Area C of the CFD or as otherwise determined appropriate by the CFD Administrator. G. TERM OF SPECIAL TAX Taxable Property in Improvement Area C of the CFD shall remain subject to the Special Tax in perpetuity. Resolution No. 2014-151 Pa�e No. ]7 APPENDIX C - RESOLUT/ON OF INTENTION The following pages provide a copy of the ResoWtion of Intention as approved by the City Council on June 17, 2014. Resolution No. 2014-1�1 Paee I`'o. 18 I IMPORTANT NOTICE PUBLIC REVIEW PERIOD SET I � FOR THE November 4, 2014 GENERAL ELECTION State law provides for a "public review period" of ail candidates' ballot occupational designations, candidates' statements of qualifications, ballot measure anatysis; arguments, rebuttals and other materials before printing the Sample Ballot and Voter Information Pamphlet. The Caiifornia Elections Code further defines this review period, with a distinct period for each document filed with the Registrar of Voters. During this period, any voter who believes any portion of these materials to be false, misleading or inconsistent with state law may seek a writ of mandate or injunction requiring any or all of the material to be amended or deleted. These periods are as follows: Ballot Occupational Designations for Local Candidates' August 11 to August 20 Candidates filed by August 8 August 14 to August 25 Candidates filed by August 13, (during the 5-day extension) Candidates' Statements of Qualifications for Local Offices' August 11 to August 20 Statements filed by August 8 August 14 to August 25 Statements filed by August 13, (during the 5-day extension) County Counsel's Impartial Analysis of Local Propositions August 19 to August 28 Analysis due by August 18 BaIfoYArguments "in Favor oP' or "AgainsY' L-ocal Propositions August 21 to September 1 Arguments due by August 20 Rebuttals to Ballot Arguments "in Favor oP' or "AgainsY' local propositions August 29 to September 8 Rebuttals due August 28 *The following o�ces should contact the Secretary of State for deadlines: Congress, State Senate, State Assembly. NOTE: The dates for any of the incorporatedlcharter cities may be different(PLEASE CONTACT CITY CLERK FOR DETAILS). All documents will be available for public review at the Registrar of Voters o�ce during regular business hours. 6