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HomeMy WebLinkAboutReso 2016-198 RESOLUTION N0. 2016-198 RESOLUTION OF THE CITY COUt�'CIL OF THE CITY OF CHULA VISTA DECLARII�'G ITS R`'TENTION TO ESTABLISH COMMlTNITY FACILITIES DISTRICT NO. 18M (OTAY RANCH VILLAGE 3). AUTHORIZE THE LEVY OF A SPECIAL TAX THEREIN TO FI2�'ANCE CERTAIN SERVICES. SET THE PUBLIC HEARING TO CONSIDER THE ESTABLISHMENT OF THE PROPOSED DISTRICT. AI�'D ORDER THE PREPARATION OF A CFD REPORT WHEREAS, the City Council of the City of Chula Vista, Califomia (the "Cin� Council"), desires to initiate proceedings to create a community facilities district pursuant to the terms and provisions of the "Mello-Roos Communit�� Facilities Act of 1982," beine Chapter 2.�, Part 1, Division 2, Title � of the Govemment Code of the State of Califomia (the "Act") and the City of Chula Vista Community Facilities District Ordinance enacted pursuant to the po�vers resen�ed b�� the Cirv of Chula Vista under Sections 3. � and 7 of Article Xl of the Constitution of the State of Califomia (the "Ordinance") (the Act and the Ordinance ma�� be referred to collecti��ely as the "Communit�� Facilities District Law�`). This communit�� facilities district shall hereinafrer be referred to as Communih� Facilities District No. 18M (Otay Ranch Villaee 3) (the "Districr'); and � V�'HEREAS; this City Council is now required to proceed to adopt its resolution of intention to initiate the proceedines for the establishment of such District; to set forth the boundaries for such District, to indicate the type of public services to be financed b}� such District, to indicate a rate and method of apportionment of special taies proposed to be levied w�ithin the District sufficient to finance such sen�ices and to set a time and place for a public hearine relatine to the establishment of such District: and �l'HEREAS, this City Council directs, pursuant to the pro��ision of Section �3321.� of the Govemment Code of the State of Califomia, the preparation of a communin� facilities district report (the "District Report `) to pro��ide more detailed information relatine to the proposed District, the services proposed to be financed from the proceeds of such special taxes to be le��ied within the District; and the estimate of the cost of pro��idine such services; and V��HEREAS, a map of such District has been submitted sho�ving the boundaries of the territon� proposed to be included in the District ���hich territory includes the properties and parcels of land proposed to be subject to the levv of a special ta� by the District. NOA'. THEREFORE. IT IS HEREBY RESOLVED: SECTION 1. Recitals. The above recitals are all true and correct. SECTION 2. Initiation of Proceedines. 7hese proceedinss are initiated b}� this Cit�• Council pursuant to the provisions of the Communit}� Facilities District Law. ( Resolution No. 2016-198 Page No. 2 SECTION 3. Boundaries of District. ]t is the intention of this City Council to establish the District pursuant to the provisions of the Community Facilities District Law; and to determine the boundazies and pazcels on which special tases may be levied to finance certain services. A description of the boundaries of the territory proposed for inclusion in the District including properties and parcels of land proposed to be subject to the levy of a special taY by the District is as follows: All that property as shown on a map as previously approved by this City Council, such map designated "Proposed Boundaries of Community Facilities District No. 18M (Otay Ranch Village 3), City of Chula Vista, County of San Diego, State of Califomia," a copy of which is on file in the Office of the Ciry Clerk and shall remain open for public inspection. SECTION 4. Name of District. The proposed Community Facilities District shall be known and designated as °Community Facilities District No. 18M (Otay Ranch Village 3)." SECTION 5. Description of Services. It is the intention of this City Council to finance certain services (the "Sen�ices ') that are in addition to those provided in or required for the territory within the District and �+�ill not be replacing services already available. A general description of the services to be provided is set forth in Exhibit "A" attached hereto and incorporated by this reference. SECTION 6. Snecial Tax. It is hereby further proposed that, except where funds are otherwise available, a special tax sufficient to pay for such services and related incidental expenses authorized by the Community Facilities District Law, secured by recordation of a continuing lien against all non-exempt real property in the District, will be levied annnally within the boundaries of the District. For further particulars as to the rate and method of apportionment of the special taY proposed to be levied, reference is made to the attached and incorporated Exhibit "B, ' which sets forth in sufficient detail the method of apportionment to allow each landowner or resident within the District to clearly estimate the maximum amount that such person will have to pay for such services. Under no circumstances will the Special tax levied in any Fiscal Year against any residential parcel be increased as a consequence of delinquency or default by the owner or owners of any other parce] or parcels within the District by more than 10 percent (]0%) above the amount that would have been levied in that Fiscal Year had there never been any such delinquencies or defaults. A parcel shall be considered "used for private residential purposes ' not later than the date on which an occupancy permit or the equivalent for private residential use is issued for such parcel. The Specia] Tax herein proposed, to the extent possible, shall be collected in the same manner as ad valorem property taxes or in such other manner as this City Council or its designee shall determine, including, without limitation, direct billing of the affected property owners, and shall be subject to the same penalties, procedure, sale and lien priority in any case of delinquency as applicable for ad ��alorem tases. Any Special Tax that may not be collected on the County tax roll shall be collected throu�h a direct billing procedure by the Treasurer of the City of Chula Vista (the "City'). acting for and on behalf of the District. Resolution No. 2016-198 Pase No. 3 The Special Tax obligation for am� parcel ma�� not be prepaid. Pursuant to Govemment Code Section �3340 and except as provided in Government Code Section �3317.3, properties of entities of the state. federal: and local governments shall be eaempt from the le�� of the Special Tax. SECTION 7. Communitv Facilities District Repon. The Director of Development Services is hereby directed and ordered to prepaze; or cause the prepazation of the Communin� Facilities District Report (the "District Report `) to be presented to this Ciri- Council, generally containin2 the followine: (1) a full and complete description of the sen�ices proposed to be financed from the levy of the special ta�i, (2) a general cost estimate setting forth costs of providing such sen�ices, and (3) further information regardine the implementation of the rate and method of apportionment of the special tax proposed to be levied within the District. The District Report, upon its preparation, shall be submitted to this Cirv Council for review, and the District Repon shall be made a part of the record of the public�hearing on the resolution of intention to establish such District. SECTION 8. Public Hearina. I�'otice is gi��en that on November 8, 2016; at �:00 p.m.. or as soon thereafrer as the public hearing may be called, in the reaular meetine place of the Cit�� Council beine the Council Chambers. located at 276 Fourth A��enue. Chula Vista. California. a public hearing ��ill be held where this Citv Council ��ill consider the establishment of the proposed District; the proposed rate and method of apportionment of the special ta�:es proposed to be levied N°ithin the District. and all other matters as set forth in this resolution of intention. At the above-mentioned time and place for public hearine anv persons interested, including taxpa��ers and propem� owmers may appear and be heard. The testimon}� of all interested persons for or against the establishment of the District, the extent of the District, or the fumishing of the services. ���ill be heazd and considered. Anv protests may be made oraliv or in ��ritins. Ho�vever, any protests pertaining to the regularin� or sufficienc�� of the proceedines shall be in writine and clearlv set forth the irregularities and defects to which the objection is made. All written protests shall be filed ti�ith the City Clerk of the Cit�� Council on or before the time fi�ed for the public hearing. V✓ritten protests ma�� be withdra�a�n in �i�riting at any time before the conclusion of the public hearing. If a majoriq�, file written protests aeainst the establishment of the District, the proceedings shall be abandoned. If such majority protest is limited to certain services or portions of the special ta�c, those services or that portion of the special ta� shall be eliminated by the City Council. SECTION 9. Election. If, folloH�ine the public hearine described in Section 8 abo��e, the Cin� Council determines to establish the District and proposes to le�ry a special tax ti�ithin the District, the Cit�� Council shall then submit the le«� of the special taxes to the qualified electors of the District. If at least tw�elve (12) persons; who need not necessaril}� be the same tweh�e (12) persons, have been registered to vote within the District for each of the nineri (90) days precedine the close of the public hearing, the vote shall be bv registered ��oters of the District, with each voter ha��ing one (1) ��ote. Othen��ise. the vote shall be by the lando�;mers of the District Hfio �i�ere the o�aners of record at the close of the subject hearing. ��ith each lando��mer or the authorized representati��e thereof; havine one (1) vote for each acre or portion of an acre of land o��med �aithin ihe District. ' A successful election relating to the special ta� authorization shall, as applicable, establish and/or chanee the appropriations limit as authorized bv Article XIIIB of the Califomia Constitution as it is applicable to this District. Resolution No. 2016-198 Page No. 4 SECTION 10. Notice. Notice of the time and place of the public hearing shall be given by the City Clerk by causing a Notice of Public Heazing to be published in the legally designated newspaper of general circulation, such publication pursuant to Section 6061 of the Government Code, with such publication to be completed at least seven (7) days prior to the date set for the public hearing. SECTION 11. Effective Date. This Resolution shall become effective immediately upon its adoption. Presen d b. Approved as to form by �� Kelly G. Broughton, FASLA Glen R�Googin�� Director of Development Sen�ices �ii�-A�mey ( PASSED; APPROVED, and ADOPTED by the City Council of the Ciry of Chula Vista California, this 4th day of October 2016 by the following vote: AYES: Councilmembers: Aguilar, Bensoussan, McCann, Miesen, and Salas NAYS: Councilmembers: None ABSENT: Councilmembers: None '�+ � Mary alas, Mayor ATTEST: � � �� Donna R. Noms, CMC, City Clerk STATE OF CALIFORNIA ) COUNTY OF SAN DIEGO ) CITY OF CHULA VISTA ) I, Donna R. Norris, City Clerk of Chula Vista, California, do hereby certify that the foregoing Resolution No. 2016-198 was duly passed, approved, and adopted by the City Council at a regular meeting of the Chula Vista City Council held on the 4th day of October 2016. Eaecuted this 4th da�� of October 2016. ������ Donna R. Norris, CMC; City Clerk Resolution No. 2016-198 Paee No. � Ezhibit A Communih• Facilities District No. 18M (Otay Ranch Village 3) The types of services (the "Services") to be funded b�� special taaes levied N�ithin the District shall include maintenance, sen�icing and replacement of (a) landscaping, including, but not limited to, trees, shrubs, grass, other omamental ��egetation located in or on slopes, pazkwati�s and medians; (b) facilities that aze directly related to storm ��ater quality control; (c) wails and fencing; and (d) trails (collectivel��, the "Improvements') located in public right-of-wa��, property oH�ned by the City of Chula Vista ("Cin-`) or propert�- over which the City has an easement authorizing the Citv to maintain such landscaping_ facilities, walls and fencing and trails. For purposes of this description of the Services to be funded b}� the le��v of Special Tates H�ithin the District. "maintenance ' includes. but is not limited to. the fumishine of sen�ices and materials for the ordinary and usual maintenance, operation, and servicing of an�� of the Improvements, includine: (a) Repair, remo��aL or replacement of all or any part of an�� Impro��ement Area No. 1 Facilities. (b) Providing for the life, growth. health, and beaut�� oF landscapine, including cultivation, imgatio�, trimmin2; spra��ing; fertilizing, or treating for disease or injur��. (c) The removal of trimmings, rubbish, debris, silt, and other solid �;�aste. (d) The cleanine, sandblasting; and paintine of�valls and other Impro��ement Areas to remove or co��er graffiti. (e) The elimination, control, and remo��al of rodents and vermin. (�) The maintenance and deaning of drainage and other storm ���ater control facilities required to provide storm water quality convol. "Sen�ice" or "sen�icine" means the fumishine of: (a) Electric current or energy, gas, or other illuminating agent For any public liehting facilities or for the lighting or operation of an�� other Impro��ements. (b) Water for the irrigation of an�� landscaping or the operation or maintenance of any other Impro��ements. For purposes of this description of the Services to be funded b}� the levy of Special Taxes �vithin the District, "administrati��e espenses` means the actual or estimated costs incurred b�� the Citv. actine for and on behalf of the District as the administrator thereof. to determine. lev�� and collect the Special Takes ���ithin the District, includine salaries of City employees and a proportionate amount of the Cit��'s eeneral administrati��e overhead related thereto, and the fees of consultants and legal counsel providine services related to the administration of the Districr. the costs of ' collectin� installments of [he Special Ta�es le��ied within the District: and an}� other costs required to administer the District as determined b�� the Cit��. Resolution No. 2016-198 Page No. 6 Exhibit B Rate and Method of Apportionment of Special Tax City of Chula Vista Community Facilities District No. 18M (Otay Ranch Village 3) A Special Tax as hereinafter defined shall be levied on all Assessor's Parcels of Taxable Property within the boundaries of Community Facilities District No. 18M (Otay Ranch Village 3) of the City of Chula Vista and collected each Fiscal Year commencing with Fiscal Year 2017-18 in an amount determined by the CFD Administrator through the application of the procedures described below. All of the real property within CFD No. 18M, 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. "Ad" 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 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 of the Special Taxes; and any other costs required to administer the CFD as determined by the City. Resolution No. 2016-198 Page I`'o. 7 "Assessor's Parcel" or "Parcel" means a lot or parcel shown in an Assessors 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. "CFD Administretot' 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 No. 18M" or "CFD" means Community Facilities District No. 18M (Otay Ranch Village 3) of the City of Chula Vista. "Cit�' means the City of Chula Vista. "Community Purpose Facility Property" or "CPF Propert�' means all Assessor's Parcels which are classified as community purpose facilities and meet the requirements of City Ordinance No. 2883. "Construction Cost Index" means, for any Fiscal Year, the applicable Construdion Cost Index for the City of Los Angeles as set forth in the Engineering News Record for July of such Fiscal Year. In the event that this rate is no longer published or provided, the CFD Administrator shall choose a comparable rate to use in its place. "Consumer Price Index for Urban Wage Earners and Clerical Workers" or "CPI-W" means the applicable CPI-W as set forth by the United States Department of Labor, Bureau of Labor Statistics for July of such Fiscal Year. In the event that this rate is no longer published or provided, the CFD Administrator shall choose a comparable rate to use in its place. "Council" means the City Council of the City, acting as the legislative body of the CFD. "County" means the County of San Diego, California. "Developed Propert�' means all Taxable Property for which a building permit was issued prior to the March lst preceding the Fiscal Year in which the Special Tax is being levied. "Dwelling Unit" or "DU" means each separate residential dwelling unit that comprises an independent facility capable of conveyance or rental separate from adjacent residential dwelling units. "Exempt Property" means all Assessor's Parcels within CFD No. 18M that are exempt from the Special Taxes pursuant to law or Section F herein. "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 Resolution No. 2016-198 Page No. 8 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. "Land Use Class" means any of the classes listed in Table 1. "Maximum Special Tax Basis" means the amount determined in accordance with Section C below that represents the actual costs associated with providing the Services funded by CFD No. 18M. "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. "Multi-Family Property" means all Assessor's Parcels of Residential Property consisting of two or more for-rent Dwelling Units that share common walls, including, but not limited to, apartments and townhomes that are not for sale to an end user and are under common management. "Non-Residentiai 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. "Otay Water Distrid Commodity Rate" means the maximum rate charged by the Otay Water District for recycled water on July lst of any fiscal Year. In the event that this rate is no longer published or provided, the CFD Administrator shall choose a comparable rate to use in its place. "Property Owner Association Property" means any property within the boundaries 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 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. "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(s). "Services" means those authorized services that may be funded by CFD No. 18M pursuant to the Act, as amended, including, without limitation, those services authorized to be funded by CFD No. 18M as set forth in the documents adopted by the City Council at the time CFD No. 18M was formed. "Single Family Attached Property" means all Assessor's Parcels of for-sale Residential Property � consisting of one or more Dwelling Unit(s) that share common walls with one or more other Resolution No. 2016-198 Paee No. 9 Dwelling Unit(s), including, but not limited to, duplexes, triplexes, townhomes, and condominiums. "Single Family Detached Propert�' means all Assessor's Parcels of Residential Property consisting of a single Dwelling Unit. "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 CFD No. 18M to fund the Special Tax Requirement. "Special Tax RequiremenY' means the amount, as determined by the CFD Administrator, for any Fiscal Year to: (i) pay the costs of providing the Services during such Fiscal Year, (ii) pay Administrative Expenses associated with the Special Tax, (iii) establish or replenish the Reserve Fund, (iv) pay incidental expenses related to the Services as authorized pursuant to the Act, (v) fund an amount equal to a reasonable estimate of delinquencies expected to occur in the Fiscal Year in which the Special Tax will be levied ("Estimated Special Tax Delinquency Amount") and (vi) fund the shortfall, if any, in the Special Tax revenues collected in tlie preceding Fiscal Year necessary to fund the Special Tax Requirement for Services for such Fiscal Year where such shortfall resulted from delinquencies in the payment of Special Taxes in such Fiscal Year that exceeded the Estimated Special Tax Delinquency Amount included in the Special Tax Requirement for Services for such Fiscal Year, less (vii) any funds available in the Reserve Fund or other funds associated with CfD No. 18M. "State" means the State of California. "Taxable Propert�' means all of the Assessor's Parcels within the boundaries of CFD No. 18M of the CFD that are not exempt from the Special Tax pursuant to law or as defined below. "Undeveloped Propert�' means, for each Fiscal Year, all Taxable Property not classified as Developed Property. B. ASSIGNMENT TO CATEGORIES OF SPECIAL TAX Each Fiscal Year, beginning with Fiscal Year 2017-18, using the definitions above, each Assessor's Parcel within CFD No. 18M shall be classified by the CFD Administrator as Taxable Property or Exempt Property. In addition, each such Fiscal Year, each Assessor-s Parcel of Taxable Property shall be further classified by the CFD Administrator as Developed Property or Undeveloped Property. Developed Property shall be further assigned to a Land Use Class as specified in Table 1. The Land Use Class of each Assessor's Parcel of Residential Property or Non-Residential Property shall be determined based on the records of the County Assessor or other such information provided by the City. Commencing with Fiscal Year 2017-18 and for each subsequent Fiscal Year, Developed Property shall be subject to the levy of Special Taxes pursuant to Section C below. In some instances, an Assessor's Parcel of Developed Property may contain more than � one Land Use Class. The Maximum Special Tax levied on such Assessor's Parcel shall be the sum of the Maximum Special Taxes for all Land Use Classes located on that Assessor's Parcel. Resolution No. 2016-198 Page No. ]0 C. MAXIMUM SPECIAL TAX RATE 1. Developed Property The Maximum Special Tax for any Assessor's Parcel classified as Developed Property shall be determined by reference to Table 1 and the paragraphs that follow Table 1. TABLE 1 Maximum Special Tax Basis for Developed Property Community Facilities District No. 18M (Fiscal Year 2016-17) Maximum Maximum Maximum Maximum Special Tax Special Tax Special Tax Basis Special Tax Basis Land Use Class Basis for Basis for for Asset Labor Water Replacement Single Family Detached Property $ 912.16 $341.42 255.70 1,509.28 Single Family 729 �3 $273.14 204.56 1,207.43 Attached Property Multi-Family 72 9� $Z� 31 20.46 120.74 Property Non-Residential 3,648.64 $1,365.68 1,022.82 6,037.13 Property The Maximum Special Tax Basis shall be equal to the sum of Maximum Special Tax Basis for Labor, Maximum Special Tax Basis for Water and Maximum Special Tax Basis for Asset Replacement as shown in Table 1 above. In determining the Maximum Special Tax Basis, the components of the Maximum Special Tax Basis for each Land Use Description shall be increased in the 2017-18 Fiscal Year, and each Fiscal Year thereafter, as follows: i. the annual percentage change of the Maximum Special Tax Basis for Labor shall be equal to the annual percentage change in the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W); and ii. the annual percentage change of the Maximum Special Tax Basis for Water shall be equal to the annual percentage change in the Otay Water District Commodity Rate; and iii. the annual percentage change of the Maximum Special Tax Basis for Asset Replacement shall be equal to the annual percentage change in the Engineering News Record Construction Cost Index for the Los Angeles Area. Resolution I�'o. 2016-198 Paee No. 11 The Fiscal Year 2016-17 Maximum Special Tax shall be equal to the Fiscal Year 2016-17 Maximum Special Tax Basis. In each subsequent Fiscal Year, the Maximum Special Tax shall be increased by an amount not less than two percent (2%) and not greater than six percent (6%) that results in a minimal absolute difference from the Maximum Special Tax Basis for that Fiscal Year. 2. Other Property Types No Special Tax shall be levied on Undeveloped Property or Exempt Property. D. METHOD OF APPORTIONMENT Of THE SPECIAL TAX Commencing with Fiscal Year 2017-18, and for each subsequent Fiscal Year, the CFD Administrator shall levy the Special Tax on all Taxable Property of CFD No. 18M until the total amount of Special Tax levied equals the Special Tax Requirement. The Special Tax shall be levied Proportionately on each Assessor's Parcel of Developed Property within CFD No. 18M up to 100%of the applicable Maximum Special Tax to satisfy the Special Tax Requirement. Notwithstanding the above, under no circumstances will the Special Tax levied against any Assessor's Parcel of Residential Property for which an occupancy permit for private residential use has been issued be increased as a consequence of delinquency or default by the owner of any other Assessor's Parcel within the CFD by more than ten percent (10%) above what such Special Tax would have been in the absence of delinquencies. E. PREPAYMENT OF THE SPECIAL TAX The Special Tax shall be levied in perpetuity for the purpose of financing ongoing authorized Services and therefore may not be prepaid. F. EXEMPTIONS The City Council shall classify as Exempt Property: (i) Public Property, (ii) Property Owner Association Property, (iii) CPF Property, (iv) Assessor's Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement, including but not limited to property designated for open space, trails, pathways, parks or park and recreation related facilities, and (v) property reasonably designated by the City or CFD Administrator as Exempt Property due to deed restrictions, conservation easement, or similar factors. G. APPEALS Any landowner who pays the Special Tax and claims the amount of the Special Tax levied on his or her Assessor's Parcel is in error shall first consult with the CFD Administrator regarding such error not later than thirty-six (36) months after first having paid the first installment of the Special Tax that is disputed. If following such consultation, the CFD Administrator determines , that an error has occurred, then the CFD Administrator shall take any of the following actions, in order of priority, in order to correct the error: Resolution No. 2016-198 Page No. 12 (i) Amend the Special Tax levy on the landowner's Assessor's Parcel�s) for the current Fiscal Year prior to the payment date, (ii) Require the CFD to reimburse the landowner for the amount of the overpayment to the extent of available CFD funds, or (iii) Grant a credit against, eliminate or reduce the future Special Taxes on the landowner's Assessor's Parcel�s) in the amount of the overpayment. If following such consultation and action by the CFD Administrator the landowner believes such error still exists, such person may file a written notice of appeal with the City Council. Upon the receipt of such notice, the City Council or designee may establish such procedures as deemed necessary to undertake the review of any such appeal. If the City Council or designee determines an error still exists, the CFD Administrator shall take any of the actions described as (i), (ii) and (iii) above, in order of priority, in order to correct the error. The City Council or designee thereof shall interpret this Rate and Method of Apportionment of Special Tax for purposes of clarifying any ambiguities and make determinations relative to the administration of the Special Tax and any landowner appeals. The decision of the City Council or designee shall be final. H. MANNER OF COLLECTION Special Taxes levied pursuant to Section D above shall be collected in the same manner and at the same time as ordinary ad volorem property taxes, provided 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 the CFD or as otherwise determined appropriate by the CFD Administrator. I. TERM OF SPECIAL TAX Taxable Property in the CFD shall remain subject to the Special Tax in perpetuity.