HomeMy WebLinkAboutReso 2019-168RESOLUTION NO. 2019-168
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA DECLARING ITS INTENTION TO ESTABLISH
THE BAYFRONT PROJECT SPECIAL TAX FINANCING
DISTRICT AND TO AUTHORIZE THE LEVY OF A SPECIAL
TAX THEREIN TO FINANCE PUBLIC AND PRIVATE
IMPROVEMENTS, AND MAINTENANCE AND SERVICES
WHEREAS, the City of Chula Vista, California (the “City”) is a municipal corporation and
charter city duly organized and existing under a charter pursuant to which the City has the right
and power to make and enforce all laws and regulations with respect to municipal affairs and
certain other matters in accordance with and as more particularly provided in Sections 3, 5, and 7
of Article XI of the Constitution of the State of California and the Charter of the City; and
WHEREAS, Chapter 3.61, Bayfront Project Special Tax Financing District Procedural
Ordinance of the Chula Vista Municipal Code (“Chapter 3.61”) was enacted for the purpose of
establishing a procedure for financing certain public and private improvements and maintenance
and services to serve the Chula Vista Bayfront Project through the establishment of the Bayfront
Project Special Tax Financing District (the “District”), the levy and collection of special taxes
within the District and the issuance of bonds of the District secured by such special taxes for the
purpose of financing a Convention Center Facility (as defined in Chapter 3.61) and certain other
public and/or private improvements; and
WHEREAS, this City Council desires to proceed to adopt its resolution of intention to
initiate the proceedings to consider the establishment of the District, to set forth the proposed
boundaries for the District, to indicate the public and private improvements and maintenance and
services proposed to be financed by the District, to indicate the proposed rate and apportionment
of a special tax sufficient to finance the acquisition or construction of such facilities, the provision
of public services, and the administration of the District and any ind ebtedness incurred by the
District, and to set a time and place for a public hearing relating to the establishment of the District;
and
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula Vista:
SECTION 1. Recitals. The above recitals are all true and correct.
SECTION 2. Findings and Declaration. The City Council hereby specifically finds and
declares that the actions authorized hereby constitute and are with respect to the municipal affairs
of the City and that the consideration of the formation of the District will provide significant
economic benefits to the City and to the residents of the City, and will result in significant public
benefits.
SECTION 3. Initiation of Proceedings. The proceedings are initiated by this City Council
pursuant to the provisions of Chapter 3.61.
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SECTION 4. Boundaries of the District. It is the intention of the City Council to establish
boundaries of the proposed District. A description of the proposed boundaries of the territory to
be included in the District including the properties and parcels of land proposed to be subject to
the levy of a special tax by the District are as follows:
All that property as shown on a map as previously approved by this City Council,
such map entitled “Map of Proposed Boundaries of the Bayfront Project Special
Tax Financing District, City of Chula Vista, County of San Diego, State of
California,” a copy of which is on file in the Office of the City Clerk and shall
remain open for public inspection.
SECTION 5. Name of District. The intention of the City Council is and the City Council
hereby proposes, to establish a special tax financing district under and pursuant to Chapter 3.61,
to be known as the “Bayfront Project Special Tax Financing District.”
SECTION 6. Description of the Improvements. It is the intention of this City Council to
authorize the District to finance the purchase, construction, expansion, improvement,
rehabilitation, replacement and upgrade, including ongoing capital repairs, of certain public and
private improvements pursuant to the provisions of Chapter 3.61 and any other method permitted
by law. A general description of such improvements is set forth in Exhibit “A,” attached hereto
and incorporated herein by this reference (the “Improvements”).
All of the Improvements have an estimated useful life of five years or longer. The
Improvements are facilities that the City and/or the San Diego Unified Port District are authorized
by law to construct, own, or operate, or to which they may contribute revenue.
The cost of the Improvements includes Incidental Expenses (as such term is defined in
Government Code Section 53317(e)) and may include, but not be limited to, the cost of planning,
design and engineering the facilities; all costs associated with the establishment of the District, the
issuance and administration of bonds to be issued by the District, including the payment of any
rebate obligation due and owing to the federal government, the determination of the amount of any
special taxes to be levied; the cost of collecting any special taxes; and costs otherwise incurred in
order to carry out the authorized purposes of the District, together with any other expenses
incidental to the purchase, construction, expansion, improvement, rehabilitation, replacement and
upgrade, including ongoing capital repairs of the Improvements, as set forth in Section 3.61.080
of Chapter 3.61.
SECTION 7. Description of Services. It is the intention of this City Council to finance
maintenance and services authorized to be financed pursuant to the provisions of Chapter 3.61. A
general description of the maintenance and services proposed to be authorized to be financed is set
forth in Exhibit “B,” attached hereto and incorporated herein by this reference (the “Services”).
The Services shall include, but not be limited to, the provision of all labor, material, administration,
personnel, equipment and utilities necessary to maintain such improvements.
The City Council finds that the Services are necessary to meet increased demands placed
upon the City as a result of development occurring within the boundaries of the District and the
Services will not supplant services already available within the boundaries of the District.
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SECTION 8. Special Tax. It is hereby further proposed that, except where funds are
otherwise available, a special tax sufficient to pay for the Improvements, related Incidental
Expenses, and the Services (the “Special Tax” or “Special Taxes”), will be levied pursuant to the
provisions of Chapter 3.61. For further particulars as to the rate and method of apportionment of
the proposed Special Taxes for the District (the “Rate and Method of Apportionment”) reference
is made to the attached and incorporated Exhibit “C,” which sets forth in sufficient detail the rate
and method of apportionment to allow each Landowner or Operator (as such terms are defined in
Chapter 3.61) within the District to clearly estimate the maximum amount that such Landowner or
Operator will have to pay.
It is the intention of the City Council that the proposed Special Taxes will be due and
remitted with the Operator’s payment of transient occupancy taxes as set forth in Chapter 3.40 of
the Chula Vista Municipal Code (“Chapter 3.40”). If a Landowner is not an Operator, the
Landowner shall cause the Operator to remit the Special Taxes imposed with the Operator’s
payment of transient occupancy tax. Such Landowner obligation may be met by including a
requirement to remit the Special Taxes in a lease or other real property instrument for a Campsite
Property or a Hotel Property and enforcing such requirement, as provided for in the real property
instrument. Unlike Chapter 3.40, however, the Special Tax is not imposed on the Transient (as
defined in Chapter 3.40), but on the parcel or possessory interest in a parcel containing a Hotel or
Campsite (as such terms are defined in Chapter 3.61). The Operator may, but is not required to,
pass the Special Tax through to the Transients and collect it with Rent (as defined in Chapter 3.40).
Despite the method of collection and administration, the Special Tax is distinct from the City’s
transient occupancy tax and, subject to the Rate and Method of Apportionment, may be enforced,
in the event of nonpayment, as provided in the Mello-Roos Community Facilities Act of 1982,
including through a judicial foreclosure; however, the City Council reserves the right to utilize any
other lawful means of billing, collecting, and enforcing the Special Taxes, including billing on the
secured property tax roll, direct and supplemental billing, any other legal authority to collect
delinquent Special Taxes, penalties and interest and when lawfully available, judicial foreclosure
of the lien of the Special Taxes.
Subject to the Rate and Method of Apportionment, any Special Taxes delinquent as of July
1 of any fiscal year, together with any penalties and interest accrued as of that date, may, at the
option of the City Council, acting as the legislative body of the District, be placed on the secured
property tax roll in that fiscal year and be levied on the parcel for which such Special Taxes are
delinquent, where it shall be collected in the same manner as ordinary ad valorem property taxes
are collected and shall be subject to the same penalties and the same procedure, sale and lien
priority in case of delinquency as is provided for ad valorem taxes.
The Special Taxes are imposed by the District and not the City. The Special Tax shall be
levied by the District, in any year, only on a parcel or a possessory interest in a parcel within the
District for the use of such property during such year as a Hotel or Campsite.
SECTION 9. Public Hearing. NOTICE IS GIVEN THAT on October 15, 2019, at the
hour of 5:00 o’clock p.m., in the regular meeting place of the City Council being the Council
Chambers, City Hall, located at 276 Fourth Avenue, Chula Vista, California, a public hearing will
be held where this City Council will consider the establishment of the District, the rate and method
of apportionment of the Special Taxes proposed to be levied within the District, and all other
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matters as set forth in this resolution of intention. At the above-mentioned time and place for
public hearing any persons interested, including taxpayers and property owners, may appear and
be heard. The testimony of all interested persons for or against the establishment of t he District,
the extent of the District, the financing of the Improvements, or the financing of the Services, will
be heard and considered. Any protests pertaining to the regularity or sufficiency of the proceedings
shall be in writing and clearly set forth the irregularities and defects to which the objection is made.
Any written protest not personally presented by the author of such protest at the public hearing
shall be filed with the City Clerk of the City (the “City Clerk”) at or before the time fixed for the
public hearing. Written protests may be withdrawn in writing at any time b efore the conclusion
of the public hearing.
If a written majority protest as determined pursuant to Chapter 3.61 is filed against the
establishment of the District, the proceedings shall be abandoned. Notwithstanding the
abandonment of the proceedings, new proceedings to create the District or to authorize the Special
Taxes may be initiated at any time thereafter. If such majority protest is limited to certain
Improvements, certain Services, or portions of the Special Tax, those Improvements, Services, or
that portion of the Special Tax shall be eliminated from the resolution of formation.
Notwithstanding the elimination of such types of Improvements or Services or such specified
Special Tax from the resolution of intention, new proceedings to authorize the furnishing of such
types of Improvements or Services within the District or to authorize the levy of such specified
Special Tax may be initiated at any time thereafter.
The public hearing may be continued from time to time without further notice, but shall be
completed within two years of the original hearing date.
SECTION 10. Report. The officers of the City who will be responsible for providing one
or more of the proposed types of the Improvements and Services to be provided within and
financed by the proposed District, if it is established, shall study the District, and, at or before the
time of the public hearing, file a report with the City Council containing a brief description of the
Improvements and Services by type which will in their opinion be required to adequately meet the
needs of the District and their estimate of the cost of providing those Improvements and Services.
For those Improvements proposed to be acquired upon the completion thereof and those Incidental
Expenses proposed to be paid for, such report shall contain an estimate of the fair and reasonable
cost of such Improvements and such Incidental Expenses. Such report shall be made a part of the
record of the public hearing to be held pursuant to Section 9 hereof.
SECTION 11. Election. If, following the public hearing described in Section 9, the City
Council determines to establish the District and proposes to levy the Special Taxes within the
District, the City Council shall then submit the levy of the Special Taxes to the Landowners (as
such term is defined in Chapter 3.61) as the qualified electors of the District pursuant to Chapter
3.61 and the applicable provisions of the California Elections Code. Each Landowner, or the
authorized representative thereof, shall have one (1) vote for each acre or portion of an acre of land
owned within the District.
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SECTION 12. Notice. Notice of the time and place of the public hearing shall be given by
the City Clerk by causing the publication of a notice of public hearing 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.
The City Clerk shall also cause notice to be given by first-class mail to each Landowner of
property within the District. Such notice shall be mailed at least 15 days before the public hearing
and shall contain the same information as is required to be contained in the notice published
pursuant to the preceding paragraph.
SECTION 13. Reservation of Rights to Authorize Tender of Bonds The City Council
reserves to itself, in its capacity as the legislative body of the District, if formed, the right and
authority to allow any interested owner of property within the District, subject to the provisions of
Government Code Section 53344.1 and to such conditions as this City Council may impose, and
any applicable prepayment penalties as may be described in the bond indenture or comparable
instrument or document, to tender to the Treasurer of the City, acting for and on behalf of the
District, in full payment or part payment of any installment of the Special Taxes or the interest or
penalties thereon which may be due or delinquent, but for which a bill has been received, any bond
or other obligation secured thereby, the bond or other obligation to be taken at par and credit to be
given for the accrued interest shown thereby computed to the date of tender.
SECTION 14. Advances of Funds or Work-In-Kind. At any time either before or after the
formation of the District, the City Council may accept advances of funds or work-in-kind from
any source, including, but not limited to, private persons or private entities and may provide, by
resolution, for the use of those funds or that work-in-kind for any authorized purpose, including,
but not limited to, paying any cost incurred by the City in creating the District. The City may enter
into an agreement, by resolution, with the person or entity advancing the funds or work-in-kind,
to repay all or a portion of the funds so advanced, or to reimburse the person or entity for the value,
or cost, whichever is less, of the work-in-kind, as determined by the City Council. Such advances
are subject to reimbursement pursuant to the terms of such agreement. No such agreement shall
constitute a debt or liability of the City.
In addition, it is proposed that the City enter into one or more agreements pursuant to which
RIDA Chula Vista, LLC, or an affiliate, designee, successor or assignee thereof, shall construct
and install all or a portion of the Improvements and the District shall repay the funds expended by
RIDA Chula Vista, LLC, or an affiliate, designee, successor or assignee thereof, for such purpose
or value or cost of the work in-kind, whichever is less.
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Presented by Approved as to form by
Kelly G. Broughton, FASLA Glen R. Googins
Director of Development Services City Attorney
PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula Vista,
California, this 10th day of September 2019 by the following vote:
AYES: Councilmembers: Diaz, Galvez, McCann, Padilla, and Casillas Salas
NAYS: Councilmembers: None
ABSENT: Councilmembers: None
Mary Casillas Salas, Mayor
ATTEST:
Kerry K. Bigelow, MMC, City Clerk
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO )
CITY OF CHULA VISTA )
I, Kerry K. Bigelow, City Clerk of Chula Vista, California, do hereby certify that the foregoing
Resolution No. 2019-168 was duly passed, approved, and adopted by the City Council at a regular
meeting of the Chula Vista City Council held on the 10th day of September 2019.
Executed this 10th day of September 2019.
Kerry K. Bigelow, MMC, City Clerk
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EXHIBIT A
DESCRIPTION OF THE AUTHORIZED IMPROVEMENTS
1. Convention Center Facility (as defined in Chula Vista Municipal Code Chapter 3.61);
2. Street improvements, including grading, paving, curbs, gutters, sidewalks, street
signalization, signage, street lights, furnishings, and parkway and median landscaping
related thereto;
3. Gateway signage;
4. Pedestrian and bicycle paths;
5. Storm drains and other water quality devices to ensure regional permit compliance;
6. Public utilities (including but not limited to water, reclaimed water, sewer, electric, gas,
and telephone);
7. Public parks, open space and recreation facilities;
8. Fire protection and emergency response facilities;
9. Parking improvements;
10. Museums and cultural facilities;
11. Ecological and sustainability educational improvements;
12. Energy efficiency, water conservation, and renewable energy improvements;
13. Land, rights-of-way and easements necessary for any facilities to be financed by the
District; and
14. Equipment, apparatus, facilities or fixtures with an expected useful life of 5 years or longer
necessary for any of the foregoing or necessary to provide any of the services described in
Exhibit B.
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EXHIBIT B
DESCRIPTION OF THE AUTHORIZED SERVICES
Authorized Services shall include the operation, maintenance, servicing, and replacement of the
authorized Improvements (see Exhibit A), together with the following additional Services:
1. Landscaping, including, but not limited to trees, shrubs, grass, other ornamental
vegetation located in or on slopes, parkways and medians;
2. Facilities that are directly related to storm water conveyance, including, but not limited
to pipes and drainage inlets, detention basins, linear bioretention, and parks;
3. Walls and fencing;
4. Parks, including landscaping, facilities, walls, fencing, lighting, and trails;
5. Streetscape improvements, including lighting, furnishings and appurtenances;
6. Parking improvements;
7. Transportation services;
8. Promotion of public events and tourism;
9. Security, sanitation, graffiti removal, street and sidewalk cleaning, and other municipal
services supplemental to those normally provided by the City or other service provider;
and
10. Repair of the authorized Improvements.
For purposes of this description of the Services to be funded by the levy of Special Taxes within
the District, “maintenance” includes, but is not limited to, the furnishing of services and materials
for the ordinary and usual maintenance, operation, management and servicing of any of the
authorized Improvements, including:
1. Repair, removal, or replacement of the authorized Improvements;
2. Providing for the life, growth, health, and beauty of habitat, including the cultivation,
irrigation, trimming, spraying, fertilizing, or treating for disease or injury;
3. The removal of trimmings, rubbish, debris, silt, and other solid waste;
4. The cleaning, sandblasting, and painting of walls and other facilities to remove or cover
graffiti;
5. The elimination, control, and removal of rodents and vermin;
6. The operation and management of open space and natural habitat, including biological
monitoring and evaluation of collected data;
7. The conduct of biological activities necessary to sustain the species being protected;
8. The operation and maintenance of pedestrian bridges and community gardens within or
appurtenant to such open space or habitat area(s); and
9. The maintenance and cleaning of drainage and other storm water control facilities
required to provide storm water quality control.
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“Service” or “servicing” means the furnishing of:
10. Electric current or energy, gas, or other illuminating agent for any public lighting
facilities or for the lighting or other operation of any other Improvements; and
11. Water for the irrigation of any landscaping or the operation or maintenance of any other
Improvements.
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Exhibit C
City of Chula Vista September 10, 2019
Bayfront Project Special Tax Financing District Page 1
RATE AND METHOD OF
APPORTIONMENT OF SPECIAL TAX
BAYFRONT PROJECT SPECIAL TAX FINANCING DISTRICT
The Special Tax authorized by the Bayfront Project Special Tax Financing District (the “District”) shall be
levied on all Taxable Property and collected within the District as provided herein commencing in Fiscal
Year 2020-2021, in an amount determined by the City Council of the City of Chula Vista, acting as the
legislative body of the District, through the application of the rate and method of apportionment of the
Special Tax set forth below. All of the real property within the District, 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:
“Act” means the Mello-Roos Community Facilities Act of 1982, being Chapter 2.5, Part 1, Division 2
of Title 5 of the Government Code of the State of California.
“Assessor’s Parcel” means a lot or parcel designated on an Assessor’s Parcel Map with an assigned
Assessor’s Parcel number within the boundaries of the District.
“Assessor’s Parcel Map” means an official map of the Assessor of the County designating parcels by
Assessor’s Parcel number.
“Bond Documents” means any indenture of trust, bond indenture, fiscal agent agreement, trust
agreement, resolution or other instrument setting forth the terms of any Bonds, as modified,
amended and/or supplemented from time to time, and any instrument replacing or supplementing
the same.
“Bonds” means any binding obligation to repay a sum of money, including obligations in the form of
bonds, notes, certificates of participation, long-term leases, loans from government agencies, or
loans from banks, other financial institutions, private businesses, or individuals, or long-term
contracts, or any refunding thereof, to which the Special Tax has been pledged.
“Boundary Map” means the “Map of Proposed Boundaries of the Bayfront Project Special Tax
Financing District, City of Chula Vista, County of San Diego, State of California,” filed _____, 2019 in
Book ______ of Maps of Assessments and Community Facilities Districts in the office of the County
Recorder.
“Calendar Year” means the period commencing January 1 of any year and ending the following
December 31.
“Campsite” shall have the meaning given such term in Chapter 3.61.
“Campsite Property” means an Assessor’s Parcel of Taxable Property which consists of any Campsite
or Campsites.
“Chapter 3.61” means Chapter 3.61 of the Chula Vista Municipal Code.
“City” means the City of Chula Vista.
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Exhibit C
City of Chula Vista September 10, 2019
Bayfront Project Special Tax Financing District Page 2
“City Council” means the City Council of the City, acting as the legislative body of the District, or its
designee.
“City Manager” means the City Manager of the City.
“County” means the County of San Diego.
“Director of Finance” means the Director of Finance of the City.
“District” means the Bayfront Project Special Tax Financing District established by the City pursuant
to Chapter 3.61.
“Exempt Property” means all Assessor’s Parcels within the District which are exempt from the
Special Tax pursuant to law or Section F herein.
“Fiscal Year” means the period commencing on July 1 of any year and ending the following June 30.
“Hotel” shall have the meaning given such term in Chapter 3.61.
“Hotel Property” means an Assessor’s Parcel of Taxable Property which consists of any Hotel or
Hotels.
“Landowner” shall have the meaning given such term in Chapter 3.61.
“Maximum Annual Special Tax Rate” shall, for any Fiscal Year, not exceed five percent (5%) of all
Rent charged during such Fiscal Year for the privilege of Occupancy by Transients of the Campsite(s)
or Hotel(s), as applicable, located on each Assessor’s Parcel of Campsite Property or Hotel Property.
“Occupancy” shall have the meaning given such term in Chapter 3.61.
“Operator” shall have the meaning given such term in Chapter 3.61.
“Port District” means the San Diego Unified Port District.
“Public Property” means any property within the boundaries of the District that is owned or held in
trust by or irrevocably dedicated to the City, the federal government, the State of California, the
County, the Port District, or any other public agency.
“Rent” shall have the meaning given such term in Chapter 3.61.
“Resolution of Formation” means the resolution adopted by the City Council pursuant to Chapter
3.61 establishing the District.
“Special Tax” means the special tax authorized by the District to be levied by the City Council
pursuant to Chapter 3.61.
“Taxable Property” means all Assessor’s Parcels that are not exempt from the Special Tax pursuant
to law or this Rate and Method of Apportionment of Special Tax.
“Transient” shall have the meaning given such term in Chapter 3.61.
B. CLASSIFICATION OF ASSESSOR’S PARCELS
Each Fiscal Year, beginning with Fiscal Year 2020-2021, each Assessor’s Parcel shall be classified as Taxable
Property or Exempt Property. In addition, each Assessor’s Parcel of Taxable Property shall be further
classified as Campsite Property or Hotel Property. Commencing with Fiscal Year 2020-2021, all Campsite
Property and Hotel Property shall be subject to the levy of the Special Tax pursuant to Section C below.
C. SPECIAL TAX
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Exhibit C
City of Chula Vista September 10, 2019
Bayfront Project Special Tax Financing District Page 3
For each Fiscal Year commencing Fiscal Year 2020-2021, the City Council shall, by resolution adopted on
or before May 31st preceding such Fiscal Year, levy the Special Tax on each Assessor’s Parcel classified as
Campsite Property or Hotel Property at a rate not to exceed the Maximum Annual Special Tax Rate. For
each succeeding Fiscal Year, the Special Tax shall be levied at the same rate as the rate levied in the
preceding Fiscal Year unless the City Council shall, by resolution adopted by May 31st of the preceding
Fiscal Year, levy the Special Tax at a different rate than the rate levied in the preceding Fiscal Year not to
exceed the Maximum Annual Special Tax Rate.
The Special Tax associated with Rent that is charged for Occupancy by Transients shall be considered
levied at the same time the Transient ceases such Occupancy.
D. MANNER OF COLLECTION
The Special Tax shall be due and remitted pursuant to the provisions of Section 3.61.120 of Chapter 3.61.
E. PREPAYMENT OF THE SPECIAL TAXES
The Special Tax may not be prepaid.
F. EXEMPTIONS
Assessor’s Parcels not classified as Campsite Property or Hotel Property shall be exempt from the levy of
the Special Tax.
G. FAILURE TO SUBMIT SPECIAL TAX
If the Operator of any Campsite or Hotel located on an Assessor’s Parcel of Campsite Property or Hotel
Property, or the Landowner of an Assessor’s Parcel of Campsite Property or Hotel Property that is not
Public Property, fails or refuses to pay the Special Tax levied on such Assessor’s Parcel when due, the
Director of Finance shall proceed in such manner as deemed best to obtain facts and information on which
to base his/her estimate of such Special Tax. As soon as the Director of Finance has acquired such facts
and information upon which to base such Special Tax for such Campsite Property or Hotel Property, the
Director of Finance shall proceed to determine the amount of such Special Tax due plus any penalties
thereon, as described below ("Determination of Special Tax Due"). In the case that such determination is
made, the Director of Finance shall give a Determination of Special Tax Due by serving it personally or by
depositing it in the United States mail, postage prepaid, addressed to such Operator or such Landowner,
as applicable, at its last known address. Such Operator or such Landowner, as applicable, may file an
appeal as provided in Section J herein.
The Special Tax on any Campsite Property or Hotel Property which is not paid within the time required
shall be subject to the same penalties applicable to the transient occupancy tax in subsections A and B of
Section 3.40.080 of the Chula Vista Municipal Code. For any Special Taxes and penalties that remain
outstanding as of July 1 of each Fiscal Year, the City Council may direct the Director of Finance to cause
the submission of any of the delinquent Special Taxes and penalties to the County for inclusion on the
property tax bill for such Assessor's Parcel(s) in accordance with Section 3.61.130 of Chapter 3.61;
provided, however, that any delinquent Special Taxes and penalties with respect to any Assessor’s Parcel
of Public Property that is classified as Campsite Property or Hotel Property due to the grant of a lease or
other possessory interest in such Assessor’s Parcel of Public Property to the Operator of a Campsite or
Hotel thereon shall only be levied on and constitute a lien against the Operator’s leasehold or possessory
interest in such Assessor’s Parcel of Public Property, all as contemplated by Section 53340.1 of the Act, as
modified by Chapter 3.61, and shall not be an obligation for which the Landowner of such Assessor’s Parcel
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Exhibit C
City of Chula Vista September 10, 2019
Bayfront Project Special Tax Financing District Page 4
of Public Property is billed or responsible.
H. MAINTENANCE OF RECORDS; SPECIAL TAX AUDIT
It shall be the duty of the Operator of any Campsite or Hotel located on any Assessor's Parcel classified as
Campsite Property or Hotel Property that is subject to the Special Tax to keep and preserve, for a period
of three years, all records as may be deemed necessary by the Director of Finance (and that will, at a
minimum, include a record of all Rents collected) to determine the Special Taxes levied upon such
Campsite Property or Hotel Property by the City Council. The Director of Finance shall have the right to
inspect such records at all reasonable times.
I. APPEAL
Any Operator of a Campsite or Hotel located on any Campsite Property or Hotel Property or any
Landowner of any Campsite Property or Hotel Property claiming that the amount or application of the
Special Tax reflected in any Determination of Special Tax Due on such Campsite Property or Hotel Property
is not correct, may appeal such Determination of Special Tax Due by filing a notice of appeal with the City
Clerk within fifteen (15) calendar days of the serving or mailing of such Determination of Special Tax Due.
If such appeal is made by an Operator that is not also the Landowner of such property, then the Operator
shall also provide a copy of such notice of appeal to the Landowner at the same time the Operator files
the notice of appeal with the City Clerk. Upon 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 District a special three-member Appeal Committee. The Appeal Committee may establish such
procedures as it deems necessary to undertake the review of any such appeal. The Appeal Committee
shall interpret this Rate and Method of Apportionment and make determinations relative to the annual
administration of the Special Tax and any appeals by Landowners, or Operators, as herein specified. The
decision of the Appeal Committee shall be final, conclusive, binding as to all persons and shall be served
upon the Operator or Landowner in writing at the last known address of such Operator or Landowner.
Any amount found due shall be immediately due and payable upon service of the Appeal Committee
findings. If the Appeal Committee decision requires that the Special Tax for an Assessor’s Parcel be
modified or changed in favor of the Operator or Landowner, a cash refund shall not be made, but a credit
shall be given against the future Special Taxes on that Assessor’s Parcel.
J. TERM OF THE SPECIAL TAXES
The Special Tax shall be levied in perpetuity as long as necessary to pay for authorized expenditures as
specified in Section 3.61.080 of Chapter 3.61.
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