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HomeMy WebLinkAboutReso 2016-095 RESOLUTION \O. 2016-09� RESOLUTION OF THE CITI' COU?�'CIL OF THE CITY OF CHiiLA VISTA DECLARING ITS Ii�'TEl�'TION TO AUTHORIZE THE A\T?�TEXATION OF TERRITORY TO COA4MUi�TITY FACILITIES D]STRICT NO. 97-2 (PRESERVE MAI\'TE\?AI�'CE DISTRICT) .11vD II�4PROVEMENT AREA "C" THERETO (A�\�EXATION 1v0. 10) �'�'HEREAS_ the City Council of the Cit�� of Chula Vista. (`Cit�� CounciP'), formed a Communin� Facilities District and designated certain improvement azeas therein pursuant to the terms and provisions of the �`Mello-Roos Communin� Facilities Act of 1982", beine Chapter 2.�, Part I; Di��ision 2, Title � of the Govemment Code of the State of Califomia (the "Act"). and the Cih- of Chula Vista Communin� Facilities District Ordinance enacted pursuant to the po��=ers resen�ed bv the Cit.� of Chula Vista under Sections 3. � and 7 of Articie XI of the Constimtion of the State of Califomia (the "Ordinance ') (the Act and the Ordinance ma}� be referred to collectivelv as the "Communitv Facilities District La«�'). The Community Facilities District has been designated as Communin� Facilities District No. 97-2 (Presen�e Maintenance District) (the "Districr`) and the Improvement Areas w=ere desienated as Impro��ement Area "A," Impro��ement Area "B" and Improvement Area "C" of such District: and �l'HEREAS. the District was formed for the purpose of financine the monitorine, maintenance, operation and manaeement of public property required to be maintained as open space or habitat presen�ation or both; and WHEREAS. Improvement Area "C" ���as established to finance Presen�e Operations and Maintenance plus a pro-rata shaze of Administrative Expenses of the District as such terms are defined in the rate and method of apportionment of special taxes (the "Impro��ement Area "C" Rate and Method `) attached as Exhibit A hereto and incorporated herein b�� this reference_ and WHEREAS. certain territon� known as Villa�e 3 located ��ithin the Otav Ranch is proposed to be annexed to the District and Impro��ement Area "C" thereto and such territon� shall be knoH�n and desienated as Communit�� Facilities District I�'o. 97-2 (Presen�e Maintenance District), Improvement Area "C," Annesation I�'o. 10 (the "Temtorv`); and WHEREAS, this legislative body no��= desires to proceed to adopt its Resolution of Intention to anne� the Temton� to Improveme�t Area "C,` to describe the temtory included ���ithin [mprovement Area "C" and the Temtorv proposed to be annesed thereto. to specify the sen�ices to be financed from the proceeds of the le��� of special ta�es w�ithin the Temton•, to set and specify the special ta�es that �vould be le�ied ��ithin the Territory to finance such sen�ices, and to set a time and place for a public hearine relatins to the annesation of the Temtor�� to the Improvement Area "C." and Resolution No. 2016-09� Page No. 2 WHEREAS, a map sho��ing the Territory proposed to be annexed has been submitted, which map has been previously approved and a copy of the map shall be kept on file with the transcript oFthese proceedings. NOW. THEREFORE. IT IS HEREBY RESOLVED AS FOLLOWS: SECTION 1. Recitals. The above recitals are all true and correct. SECTION 2. Leoal Authoritv. These proceedings for annexation are initiated by this Ciry Council pursuant to the authorization of the Community Facilities District Law. SECTION 3. Intent to Annex: Descriotion of Territor� This legislative body hereby determines that the public convenience and necessity requires that the Temtory be added to the District and Improvement Area "C" thereto and this City Council declares its intention to annex the Temtory to the District and Improvement Area "C" thereto. A description of the boundaries and Territory proposed to be annexed is as follows: All that Territory proposed to be annexed to the District and Improvement Area "C" theretq as such property is shown on a map as previously approved by this legislative body, such map entitled "Annexation Map No. 10 City of Chula Vista Community Facilities District No. 97-2 (Preserve Maintenance District), lmprovement Area "C", City of Chula Vista, County of San Diego, State of California" (the "Annexation Map"), a copy of which is on file in the Office of the City Clerk and shall remain open for public inspection. A general description of the territory included in the District is hereinafter described as follows: All that property and territory as originally included within and previously annexed to the District and Improvement Area "C" thereto, as such property is shown on maps of the original District , and territory pre��iously annexed as approved by this City Council and designated by the name of the origina] District and Annexation � Nos. 1 through 10. A copy of such maps are on file in the Office of the City Clerk and have also been filed in the Office of the County Recorder. SECTIOIV 4. Name. The proposed annexation shall be known and designated as Community Facilities District No. 97-2 (Preserve Maintenance District), Improvement Area "C;" Annexation No. 10. SECTION 5. Services Authorized to be Financed by the District. The services that are authorized to be financed by the District from the proceeds of special taaes levied ���ithin Resolution I�'o. 2016-09� Pa�e No. 3 Improvement Area "C" are certain sen�ices which are in addition to those provided in or required for the territory ���ithin [mprovement Area "C" and will not be replacine sen�ices alread�� a��ailable. A �eneral description of such sen�ices to be financed b� the District is as follo���s: The monitorins. maintenance. operation and management of public property in which the Cit.� has a propem� interest and ��hich conforms to the requirements of the Ordinance or private propem� ���ithin the Ota}� Ranch Presen�e ���hich is required by the Preser�e O���ner/!�9ana=er to be maintained as open space or for habitat maintenance or both. Such propert� 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 management of anv propem� o���ned, maintained. operated and/or manaeed bv the federal and/or state so��ernment as open space, habitat maintenance and/or for an}� other purpose. .A more complete description of such sen ices ma�� be found in Attachments A and B to the Improvement Area "C" Rate and n4ethod (defined in Section 6 belo�ti�). The District shall finance all direct. administrative and incidental annua] costs and espenses necessar�� to pro��ide such monitorine, maintenance, operation and management of such public propert}�. The same t��pes of sen�ices �i�hich are authorized to be financed bv the District from the proceeds of special tases levied ���ithin Improvement Area "C" are the types of sen�ices to be provided in [he 7�erriton�. [f and to the estent possible such sen�ices shall be pro��ided in commo❑ �rithin the District and the Temtorv. SECTION 6. Saecial Ta�es. It is the further intention of this City Council that. escept ���here funds are othen��ise a��ailable. a special ta� sufficient to pa}� for such sen�ices and related incidental eapenses authorized b�� the Communiro Facilities District La���, secured b�• recordation of a continuing lien aeainst all non-ezempt real propert}� in the Territon�, �ti�ill be le��ied annuall�� ���ithin the boundaries of such Temtorv. For further particulars as to the rate and method of apportionment of the proposed special ta�, reference is made to the attached and incorporated Eshibit "A" (the "[mpro��ement Area `C' Rate and �4ethod'), �vhich sets fonh in sufficient detail the method of apportionment to allo�r each lando��ner or resident ��ithin the proposed Temton� to clearl�� estimate the ma�imum amount that such person ���ill ha��e to pay. 7he special ta� proposed to be le��ied within the Temtore shall be equal to the special ta� le��ied to pa�� for the same senices in Improvement Area "C." ezcept that a hieher or lower special tax ma�� be le��ied n�ithin the Territon� to the eatent that the actual cost of pro��idin� the ser��ices in the Territory is higher or lo��er than the cost of providin� those sen�ices in Impro��ement Area "C." I�'ot��ithstandine the foreeoing. the special taz mav not be le��ied at a rate ���hich is hi<_�her than the maaimum special tas authorized to be le��ied pursuant to the Improvement Area "C" Rate and Alethod. Resolution No. 2016-09� Pa�e No. 4 The special taxes herein authorized; to the extent possible, shall be collected in the same manner as ad valorem property taxes and shall be subject to the same penalties, procedure, sale and lien priorit}� in any case of delinquency as applicable for ad valorem tazes. Any special taxes that may not be collected on the County tax roll shall be collected through a direct billing procedure by the Treasurer. The maximum special tax rate in Improvement Area "C" shall not be increased as a result of the anneaation of the Temtory to Improvement Area"C." SECTION 7. Public Hearine. NOTICE IS GNEN THAT ON .IULY 12, 2016; AT THE HOUR OF �:00 PM CLOCK P.M.. IN THE REGULAR MEGTING PLACE OF THE LEGISLATNE BODY, BEII��G THE COUNCIL CHAMBGRS; 276 FOURTH AVENUE. CHULA VISTA. CALIFORI�TIA. A PUBLIC HEARING WILL BE I-IELD WHERE THIS LEGISLATIVE BODY WILL CONSIDER THE AUTHORIZATION FOR THE ANNEXATION OF THE TERRITORY TO THE DISTRICT AND IMPROVEMEI�'T ARLA "C" THERETO. THE PROPOSED RATE AND MGTHOD OF APPORTIONMENT OF THE SPECIAL TAX TO BE LEVIED WITHIN THE TERRI'I'ORY AND ALL OTHER MATTERS AS SET FORTH IN THIS RESOLUTION OF 1NTENTION. AT SUCH PUBLIC HEARING, THE TESTIMONY OF ALL INTERESTED PERSONS FOR OR AGAINST THE ANI�'EXATION OF THE T�RRITORY OR THE LGVYING OF SPECIAL TAXES WI'CHIN THE TERRITORY WILL BL HLARD. AT SUCH PUBLIC HEARING; PROTESTS AGAINST THE PROPOSED ANNEXATION OP THE TERRITORY, THE LEVY OP SPECIAL TAXES WI1'HIN THE TGRRITORY OR ANY OTHER PROPOSALS CONTAINED IN 7'HIS RESOLUTION MAY BE MADE ORALLY BY ANY TNTERESTED PERSON. ANY PROTESTS PERTAINING TO THE REGULARITY OR SUFFICIENCY OF THE PROCEEDINGS SHALL BE IN WR[TING AND SHALL CLEARLY SET FORTH THE TRREGULARITIES OR DGFGCTS TO WHICH OBJECTION IS MADE. ALL WRITTEN PRO"CESTS SHALL BE FILED Wl7'H THE CITY CLERK PR[OR TO THE TIME FIXED FOR TI-IE PUBL[C HGARING. WRITTEN I'ROTESTS MAY BE WITHDRAWN AT ANY TIME BGPORE THE CONCLUSION OF THE PUBLIC HEARING. SECTION 8. Majoritv Protest lf (a) 50% or more of the registered voters, or six (6) registered voters; �vhiche��er is inore; residing within Improvement Area "C" of the District,- (b) 50% or more of the registered voters, or sia (6) registered voters, whichever is more; residing within the Territory, (c) owners of one-half or more of the area of land in the territory included in Improvement Area °C" of the District, or (d) owners of one-half or more of the area of land included in the Territor��. file written protests aeainst the proposed annezation of the Territory to the District in the future and such protests are not w�ithdrati�n so as to reduce the protests to less than a majoritY, no funher proceedines shall be undertaken for a period of one year from the date of the decision by the City Council on the issue discussed at the public hearing. SECTIOIV 9. Election. Upon the conclusion of the public hearing; if the legislative body detennines to proceed ��ith the anne�ation of the Territory, a proposition shall be submitted to the qualified electors of the Territor��. The vote shall be by registered voters within Uie "l�erriton�_ provided. ho���ever, if there are less than ]2 registered voters, the ��ote shall be b�� lando���ners, �vith each lando���ner ha��in��one vote per acre or portion tl�ereof�i-itl�in the Tcrritor��. Resolucion ?�o. 2016-09� Paae No. � SECTION 10. Notice. \otice of the time and place of the public hearine shall be given by the Cin= Clerk b�� publication in the lesall.� designated newspaper of seneral circulation. said publication pursuant to Section 6061 of the Govemment Code, with said publication to be completed at least se��en (7) da�•s prior to the date set for the pubiic hearing. Presented b - Approved as to form b�� / . Kell rouehton. FASLA len R. Gooeins Director of De��elopment Sen�ices Ci _• e�� PASSED. APPROVED. and ADOPTED b�� the Citv Council of the Cit�� of Chula \'ista. California. this 24th dav of Mav 2016 bv the follo���ins vote: AYES: Councilmembers: Bensoussan. McCann. �4iesen. and Salas N.AYS: Councilmembers: None ABSENT: Councilmembers: Aeuilar Marv las. Ma�or ATTEST: �' � � D nna R. rris. C . Citv Clerk STATE OF CALIFORIvIA ) COIJNTY OF SAI�' DIEGO ) CITY OF CHULA VISTA ) I. Donna R. Norris. Cit�� Clerk of Chula Vista. Califomia� do hereb� certifi- that the foreaoina Resolution I�ro. 2016-09� was duh� passed, appro��ed, and adopted b�� the Citv Council at a reeular meetine of the Chula Vista Cirv Council held on the 24th dav of Ma� 2016. Esecuted this 24th da�� of Mav 2016. Donna R. i �o 's. CD- . Cin� Clerk Resolution No. 2016-09� Paee No. 6 EXHIBIT A Rate and Method of Apportionment of Special Tax City of Chula Vista Community Facilities District No. 97-2 (PRESERVE MAINTENANCE DISTRICT) Improvement Area C Annexation No. 10 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 Annexation No. 10 of � Improvement Area C of the CFD and collected each Fiscal Year commencing with Fiscal Year � 2017-2018 in an amount determined through the application of the rate and method of apportionment of the Special Tax set forth below. All of the real property within Annexation No. 10 of fmprovement Area C of the CFD, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, 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. "Act" 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. "Administretive Expenses" means the actual or estimated costs inwrred by the City, acting for and on behalf of the CFD as the administrator thereof, to determine, levy and colleci the Special Taxes, including 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 CFD; the costs of collecting installments 1 Resolution No. 2016-09� Page No. 7 of the Special Taxes; and any other costs required to administer Area C of the CfD as determined by the City. "Assessor's Parcel" or "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 official 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. , "CFD Administretor" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes. "CFD" means Community Facilities District No. 97-2 (Preserve Maintenance District) of the City of Chula Vista. "City" means the City of Chula Vista. "City Clerk" means the City Clerk for the City of Chula Vista or his or her 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 Assessor's Parcels which are classified as community purpose facilities and meet the requirements of City of Chula Vista Ordinance No. 2883. "Council" means the City Council of 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 1st preceding the Fiscal Year in which the Special Tax is being levied. "Final Map Property" means any residential lot or non-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 residential or non-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 � Resolution No. 2016-09� Paae No. 8 buiiding permits may be issued without further subdivision and is recorded prior to March 1 preceding the fiscai 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, Tabie 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. "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. "Opereting Fund Balance" means the amount of funds in the Operating Fund at the end of the preceding Fiscal Year. "Operating Fund Requirement" means for any Fiscal Year an amount equal to the Resource Monitoring Fund Requirement and the Preserve Operations and Maintenance Fund Requirement for the current Fiscal Year in which Special Taxes are levied. "Preserve Operations and Maintenance" means those activities described in Attachment A hereto which is incorporated herein by this reference. "Preserve Operetions and Maintenance Fund Requirement" 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 of 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 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 Fiscal Year. � Resolution No. 2016-095 Page No. 9 "Reserve Fund Requirement" means an amount equal to up to 100% of the Operating Fund Requirement for any Fiscal Year. "Residential Property" means all Assessor's Parcels of Developed Property for which a building permit(s) has been issued for purposes of constructing one or more residential dwelling unit. "Resource Management Plan" means the Otay Ranch Phase 1 Resource Management Plan also referred to as "The Otay Ranch Resource Management Plan" dated October 28, 1993, and the Otay Ranch Phase 2, Resource Management Plan dated June 4, 1996, as both such plans may be amended from time to time. "Resource Monitoring Program" means those described in Attachment B hereto which is incorporated herein by this reference. "Resource Monitoring Fund Requirement" means for any Fiscal Year an amount for each Improvement Area equal to the ImpYOVement Area's fair share of the budgeted costs of the Resource Monitoring Program plus a pro rata share of the budgeted Administrative Expenses of the CFD for the current Fiscal Year in which Special Taxes are levied. Improvement Area C's "fair share" shall be based on Improvement Area C's percentage of the total acreage within the Otay Ranch General Development Plan Planning Area for which a Resource Monitoring Program funding mechanism has been established. ' "Special Tax" means the Special Tax levied pursuant to the provisions of sections C and D below in each Fiscal Year on each Assessor's Parcel of Developed Property and Undeveloped Property in Area C to fund the Special Tax Requirement. "Special Tax Requirement" means that amount required in any Fiscal Year for Area C to: (i) pay the Resource Monitoring Fund Requirement, and Preserve Operations and Maintenance Fund Requirement, less the Operating Fund Balance, and (ii) pay any amounts required to establish or replenish the Reserve Fund to the Reserve Fund Requirement; (iii) pay for reasonably anticipated delinquent Special Taxes based on the delinquency rate 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 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 Annexation No. 10 of Improvement Area C of the CFD shall be classified as Category I, Category II, Category III or Exempt as defined in Section C. The Taxable Property shall further be classified as Developed Property, Final Map Property or Undeveloped Property and shall be subject to Special Taxes pursuant to Sections C and D below. Developed Property shall be further assigned to a Land Use Class as specified in Table 1. � Resolution No. 2016-09� Pase No. ]0 C. MAXIMUM SPECIAL TAX RATE CATEGORYI Category I includes Developed Property within the District ("Category I"). The Maximum Special Tax for the Resource Monitoring Program, and Preserve Operations and Maintenance for Fiscal Year 2016-2017 on Developed Property are the rates set forth in Table 1 below. For Residential Property, the Special Tax shall be levied based upon Building Square Footage and for Non-Residential Property shall be levied based on Acreage. TABLE 1 Maximum Special Tax for Category I Community Facilities Distric[ No. 97-2 Improvement Area C (Fiscal Year 2016-2017) Description Resource Operation & Total Monitoring Maintenance Residential � $0.0076/sq ft � $0.0119/sq ft � $0.0195/sq ft � � Non-Residential � $123.0613/acre � 5195.3689/acre � $318.4302/acre � CATEGORY II Category II 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 II"). The Maximum Special Tax for the Resource Monitoring Program, and Preserve Operations and Maintenance approved for Fiscal Year 2016-2017 on each Assessor's Parcel in Category II is the rate set forth in Table 2 below (said amouni to be levied pro rata for any portion of an Acre). TABLE 2 Maximum Special Tax for Category II Community Facilities Distrid No. 97-2 Improvement Area C (Fiscal Year 2016-2017) Resource Operation & Total Monitoring Maintenance � $123.0613/acre � 5195.3689/acre � $318.4302/acre CATEGORY III Category III indudes each Assessor's Parcel of Taxable Property within the District not subjed to Special Tax under any other category ("Category III"). Resolution No. 2016-095 Page No. 11 The Maximum Special Tax approved for Fiscal Year 2016-2017 on Taxable Property within Category III is the rate set forth in Table 3 below (said amount to be levied pro rata for any portion of an Acre). TABLE 3 Maximum Special Tax for Category III Community Facilities District No. 97-2 ' Improvement Area C (Fiscal Year 2016-2017) Resource Operation & Total Monitoring Maintenance $79.4238/aae $126.0917/acre � $205.5155/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 public right-of-way, unmanned utility easements which make utilization for other than the purpose set forth in the easement � impractical, common areas, private streets and parks, and open space lots ("Exempt Category'). SPECIAL CASES In some instances, an Assessor's Parcel of Developed Property may contain more than one Land Use Class and be considered "Special Case". The Maximum Special Tax that may be levied on an Assessor's Parcel identified as Special Case shall be the sum of the Maximum Special Tax levies that may be levied on all Land Use Classes located on that Assessor's Parcel. The CFD Administrator shall determine the allocation to each Land Use Class. ANNUAL ESCALATION OF MAXIMUM SPECIALTAX The Maximum Special Tax as shown in the tables above that may be levied on each Assessor's Parcel in Improvement Area C, Annexation No. 10, shall be increased each Fiscal Year beginning in Fiscal Year 2016-2017 and thereafter by a factor equal to the annual percentage change in the San Diego Metropolitan Area Consumer Price Index for All Urban Consumers (CPI-U, All Items) or zero percent (0%), whichever is greater. D. METHOD Of APPORTIONMENT OF THE SPECIAL TAX Commencing with Fiscal Year 2017-2018, and for each following Fiscal Year, the Council shall levy the Improvement Area C, Annexation No. 10, 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 ihe 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 the Resource Monitoring Program, and G Resolution \o. 2016-09� Paae No. 12 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 Specia) Tax per Acre for the Resource Monitoring Program, and '; Preserve Operations and Maintenance. Step 2: If the total revenue as calculated in Step 1 is greater than the estimated Special Tax Liability tor Improvement Area C, reduce the Special Tax for each Parcel proportionately so that the Special Tax levy for the Fiscal Year is equal to the Special Tax Liability for the fiscal Year. Step 3: If the tetal revenue a: c=_!c::!a*.=d 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 Category II shall be calculated as the lesser of: 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 I I, OR The Maximum Special Tax rate for Parcels assigned to Category II. 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 lesser of: 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 Improvement Area C assigned to Category III, OR 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 deiinquent taxes that arose from such Parcels and identify the owner(s). The amount of delinquent Special 7axes, 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 ihe applicable owner(s) with the remaining portion of the Special Tax Liability not 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 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 (10%) Resolution No. 2016-09� Page No. 13 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 Administretor regarding such error. If following such consultation, the CFD Administrator determines that an error has occurreci; 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 levied 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 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 Review/Appeal Committee shall be final and binding as to all persons. F. MANNER OF COLLECTION Special Taxes levied pursuant to Section D above shall be collected in the same manner and at the same time as ordinary od vo/orem property taxes; provided, however, that the CFD Administrator may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of 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. 2016-09� Pase No. 1� Attachment A Description of Preserve Operations and Maintenance ' Preserve Operations and Maintenance includes the maintenance, operation and management of the public or private property within boundaries of the Otay Ranch Preserve, as such boundaries may be modified from time to time, required by the Resource Management Plan to be maintained. as open space or habitat preservation land or both. Such maintenance, operations and management shaii inciude, but not be limited to, the following: (i) Preserve Maintenance. Development, implementation and ongoing provision of programs to maintain, operate and manage preserve habitat values through: cultivation, irrigation, trimming, spraying, fertilizing, and/or treatment of disease or injury; removal of trimmings, rubbish, debris and other solid waste; maintenance of trails; removal and control of exotic plant species (weeds); and control of cowbirds through trapping. (ii) Security. Development, implementation and ongoing provision of security programs to: enforce "no trespassing" rules; curtail activities that degrade resources, such as grazing, shooting, and illegal dumping; remove trash, litter, and oiher debris; control access; prohibit off-road traffic; and maintain fences and trails. (iii) Preserve improvements: Acquire equipment and/or install improvements necessary to maintain, operate and manage the open space and habitat preservation land described above. The above description of the Preserve Operations and Maintenance is general in nature. The actual maintenance, operations and management of the open space and habitat preservation land within the Otay Ranch Preserve may be modified from time to time as necessary in order to effectively provide such services in compliance with the requirements of the Resource Management Plan. 9 Resolution No. 2016-09� Page No. 15 Attachment B Description of Resource Monitoring Implement the annual biota monitoring and reporting program consistent with the Resource Management Plan to identify changes in the quality and quantity of preserve resources including wildlife species, sensitive plants and sensitive habitat types. The above description of the Rescur�° "^onitoring is general in nature. The actual monitoring and reporting program may be modified from time to time as necessary in order to effectively provide such services consistent with the requirements of the Resource Management Plan. ID