HomeMy WebLinkAboutReso 2005-178
RESOLUTION NO. 2005-178
RESOLUTION OF THE CITY COUNCIL OF THE C1TY OF
CHULA VISTA DECLARING ITS INTENTION TO
AUTHORIZE THE ANNEXATION OF TERRITORY TO
COMMUNITY FACILITIES DISTRICT NO. 97-2 (PRESERVE
MAINTENANCE DISTRICT) AND IMPROVEMENT AREA
"A" THERETO
(ANNEXATION NO.5)
WHEREAS, the City Council of the City of Chula Vista fonned a Community Facilities
District and designated certain improvement areas therein pursuant to the tenns and provisions of
the "Mello-Roos Community Facilities Act of 1982," (the "Act"), being Chapter 2.5, Part 1,
Division 2, Title 5 of the Government Code of the State of California, and the City of Chula
Vista Community Facilities District Ordinance (the "Ordinance"), enacted pursuant to the
powers reserved by the City of Chula Vista under Sections 3, 5 and 7 of Article XI of the
Constitution of the State of California, the Act and the Ordinance may be referred to collectively
as the "Community Facilities District Law." The Community Facilities District (the "District")
has been designated as Community Facilities District No. 97-2 (Preserve Maintenance District)
and the Improvement Areas were designated as Improvement Area "A" and Improvement Area
"B" of such District; and
WHEREAS, the District was fonned for the purpose of financing the monitoring,
maintenance, operation and management of public property required to be maintained as open
space or habitat preservation or both; and
WHEREAS, Improvement Area "A" was established to finance preserve operations and
maintenance plus a pro-rata share of administrative expenses of the District as such tenns are
defined in the rate and method of apportionment of special taxes (the "Special Tax Fonnula"),
attached as Exhibit A hereto and incorporated herein by this reference; and
WHEREAS, certain territory is proposed to be annexed to the District and Improvement
Area "A" thereto and such territory shall be known and designated as Community Facilities
District No. 97-2 (Preserve Maintenance District), Improvement Area "A," Annexation No.5
(the "Territory"); and
WHEREAS, this legislative body now desires to proceed to adopt its Resolution of
Intention to annex the territory to Improvement Area "A", to describe the territory included
within Improvement Area "A" and the territory proposed to be annexed thereto, to specify the
services to be financed from the proceeds of the levy of special taxes within the territory, to set
and specify the special taxes that would be levied within the territory to finance such services,
Resolution No. 2005-178
Page 2
WHEREAS, a map showing the territory proposed to be annexed has been submitted,
which map has been previously approved and a copy of which shall be kept on file with the
transcript of these proceedings.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
RECITALS
SECTION I. The above recitals are all true and correct.
LEGAL AUTHORITY
SECTION 2. These proceedings for annexation are initiated by this City Council
pursuant to the authorization of the Community Facilities District Law.
INTENTION TO ANNEX: DESCRIPTION OF TERRITORY
SECTION 3. This legislative body hereby determines that the public convenience and
necessity requires that the territory be added to the District and Improvement Area "A" thereto,
and this City Council declares its intention to annex the territory to the District and Improvement
Area "A" 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 "A"
thereto, as such property is shown on a map as previously approved by this legislative
body, such map designated by the number of the annexation and the name of the existing
District, 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, as such property is shown on maps of the original District and territory
previously annexed as approved by this City Council and designated by the name of the
original District and Annexation Nos. I through 3. Copies 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.
NAME
SECTION 4. The proposed annexation shall be known and designated as Community
Facilities District No. 97-2 (Preserve Maintenance District), Improvement Area "A," Annexation
No.5.
j
Resolution No. 2005-178
Page 3
SERVICES AUTHORIZED TO BE FINANCED BY THE DISTRICT
SECTION 5. The services that are authorized to be financed by the District from the
proceeds of special taxes levied within Improvement Area "A" are certain services which are in
addition to those provided in or required for the territory within Improvement Area "A" and will
not be replacing services already available. A general description of such services to be financed
by the District is as follows:
The monitoring, maintenance, operation and management of public property in which the
City has a property interest and which conforms to the requirements of the Ordinance or
private property within the Otay Ranch Preserve which is required by the Preserve
Owner/Manager to be maintained as open space or for habitat maintenance or both. Such
property may be located outside the boundaries of the District and outside the
jurisdictional boundaries of the City of Chula Vista. Such services shall not include the
maintenance, operation and/or management of any property owned, maintained, operated
and/or managed by the federal and/or state government as open space, habitat
maintenance and/or for any other purpose.
The District shall finance all direct, administrative and incidental annual costs and
expenses necessary to provide such monitoring, maintenance, operation and management of such
public property.
The same types of services, which are authorized to be financed by the District from the
proceeds of special taxes levied within Improvement Area "A", are the types of services to be
provided in the territory. If and to the extent possible such services shall be provided in common
within the District and the territory.
SPECIAL TAXES
SECTION 6. It is the further intention of this City Council 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 territory, will be levied annually
within the boundaries of such territory. For further particulars as to the rate and method of
apportionment of the proposed special tax, reference is made to the attached and incorporated
Exhibit "A" (the "Special Tax Formula"), which sets forth in sufficient detail the method of
apportionment to allow each landowner or resident within the proposed territory to clearly
estimate the maximum amount that such person will have to pay.
The special tax proposed to be levied within the territory shall be equal to the special tax
levied to pay for the same services in Improvement Area "A," except that a higher or lower
special tax may be levied within the territory to the extent that the actual cost of providing the
services in the territory is higher or lower than the cost of providing those services in
Improvement Area "A." Notwithstanding the foregoing, the special tax may not be levied at a
rate, which is higher than the maximum special tax authorized to be levied pursuant to the
Special Tax Formula.
Resolution No. 2005-178
Page 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 priority in any case of delinquency as applicable for ad valorem taxes. 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 "A" shall not be increased as a result
of the annexation of the territory to Improvement Area "A."
PUBLIC HEARING
Section 7. Notice is given that on July 12, 2005, at the hour of 6:00 p.m., in the regular
meeting place of the legislative body, being the Council Chambers, 276 Fourth Avenue, Chula
Vista, California, a public hearing will be held where this legislative body will consider the
authorization for the annexation of the territory to the District and Improvement Area "A"
thereto, the proposed rate and method of apportionment of the special tax to be levied within the
territory, and all other matters as set forth in this resolution of intention.
At such public hearing, the testimony of all interested persons for or against the
annexation of the territory or the levying of special taxes within the territory will be heard.
At such public hearing, protests against the proposed annexation of the territory, the levy
of special taxes within the territory or any other proposals contained in this resolution may be
made orally by any interested person. Any protests pertaining to the regularity or sufficiency of
the proceedings shall be in writing and shall clearly set forth the irregularities or defects to which
objection is made. All written protests shall be filed with the City Clerk prior to the time fixed
for the public hearing. Written protests may be withdrawn at any time before the conclusion of
the public hearing.
MAJORITY PROTEST
SECTION 8. If (a) 50% or more of the registered voters, or six (6) registered voters,
whichever is more, residing within the District, (b) 50% or more of the registered voters, or six
(6) registered voters, whichever is more, residing within the territory, (c) owners of one-half or
more of the area ofland in the territory included in the District, or (d) owners of one-half or more
of the area ofland included in the territory, file written protests against the proposed annexation
of the territory to the District in the future and such protests are not withdrawn so as to reduce
the protests to less than a majority, no further proceedings 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.
ELECTION
SECTION 9. Upon the conclusion of the public hearing, if the legislative body
determines to proceed with the annexation, a proposition shall be submitted to the qualified
electors of the territory. The vote shall be by registered voters within the territory; however, if
there are less than 12 registered voters, the vote shall be by landowners, with each landowner
having one vote per acre or portion thereof within the territory.
Resolution No. 2005-178
Page 5
NOTICE
SECTION 10. Notice of the time and place of the public hearing shall be given by the
City Clerk by publication in the legally designated newspaper of general circulation, said
publication pursuant to Section 6061 of the Government Code, with said publication to be
completed at least seven days prior to the date set for the public hearing.
Prepared by
Approved as to form by
~~~
Sohaib AI-Agha
City Engineer
U--~
Anii Moore
City Attorney
Resolution No. 2005-178
Page 6
PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula Vista,
California, this 7th day of June, 2005, by the following vote:
AYES:
Councilmembers:
Castaneda, Davis, McCann, Rindone and Padilla
NAYS:
Councilmembers:
None
ABSENT:
Councilmembers:
None
~@u
ATTEST:
--- .:; -LU c1 I.. '/--<- ~ (J "',
Susan Bigelow, MMC, City Cler
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO )
CITY OF CHULA VISTA )
I, Susan Bigelow, City Clerk of Chula Vista, California, do hereby certiry that the foregoing
Resolution No. 2005-178 was duly passed, approved, and adopted by the City Council at a
regular meeting of the Chula Vista City Council held on the 7th day of June, 2005.
Executed this 7th day of June, 2005.
- "=>U-L/.. ~~!J~
Susan Bigelow, MMC, City Cler
Resolution No. 2005-178
Page 7
Exhibit "A"
CITY OF CHULA VISTA
COMMUNITY FACILITIES DISTRICT NO. 12M
RATE AND METHOD OF APPORTIONMENT FOR
IMPROVEMENT AREA NO. 1
(McMillin Otay Ranch)
A Special Tax of Community Facilities District No. 12M (Village 7) of the City of Chula Vista
("CFD") shall be levied on all Assessor's Parcels in Improvement Area No.1 of the CFD and
collected each Fiscal Year commencing in Fiscal Year 2006-07 in an amount determined throLlgh the
application of the rate and method of apportionment of the Special Tax set forth below. All of the
real property in the CFD, unless exempted by L~w Dr 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 aIea of an Assessor's Parcel as shown on an Assessor's
Parcel Map, Dr if the land area is not shown on an Assessor's Parcel Map, the land area
shown on the applicable Final SLlbdivision 1YIap, other final map, other parcel map, other
condominium pLm, or functionally equivalent map Dr 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.
"Administrative Expenses" means the actual Dr 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 rebted to the formation and administration of the CFD; the
costs of collecting installments of the Special Taxes; and any other costs required to form Dr
administer IA No.1 of the CFD as determined by the City.
"Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map 'With an
assigned assessor's parcel nLlffiber.
"Assessor's Parcel Map" means an official map of the Assessor of the County designating
parcels by:assessor's parcel number.
"CFD Administrator" means on official of the City, Dr 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. 12M of the City ofChula Vista.
City of Chu/a Vista
CFD No. 12M, fA No. J, Village 7
OS/21/05
Page]
Resolution No. 2005-178
Page 8
"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,,]] Assessor's
Paxcels which axe classified as commUDity purpose facilities, as defined in the City of Chula
Vist., 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 is issued
after January 1, 2006, but prior to the March 1st preceding the Fiscal Yeax in which the
Special'Tax is being levied.
"Final Map Property" means a single family residenti,.], lot created by a Final Subdivision
Map, but which is not classified as Developed Prop<<!)'.
"Final Subdivision Map" means a subdivision of property crooting single farnily residential
buildable lots by recordation of a final subdivision mop or paxcel map pursuant to the
Subdivision Mop Act (California Government Code Section 66410 et seq.), or recordation of
a condominium plan pursuant to California Civil Code 1352, that creates individual lots for
which building permits may be issued without further subdivision and is recorded prior to
M.'ltch 1 preceding the Fiscal Yeax in which the Speci"]' Tax is being levied.
"Fiscal Year" means the pmod starting July 1 and ending on the following]une 30.
"Improvement Area No.1" or "lA No.1" means Improvement Area No.1 of the CFD,
as identified on the boundary mop for the CFD.
"Land Use Class" means any of the classes listed in Table 1 or Table 2.
"Landscape Maintenance" means the labor, materi"]', administration, personnel,
equipment and utilities necessary to m.1intoin Lmdscaped improvements within the public
right-of-ways, parkways, slopes, wetlands and other public easements/improvements
throughout the CFD.
"Landscape' Maintenance Requirement" means, for any Fisc,.], Year in which Speci,J
Taxes are levied, the amount equ,.], to the budgeted costs for Lalldscape Mointenance
applicable to IA No.1 for such Fisc'! Year.
"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.
City of Chulo VISta
CFD No. 12M. L4 Nu. I, Village 7
05121/05
Pagel
Resolution No. 2005-178
Page 9
"Non-Residential Property" means all A"essor's Parcels of Developed Property for
which a building permit(s) has been issued for a structure or structures for non-tesidential
use:.
"Operating Fund" means a fund that shall be rn.'lintained for L'I. No.1 for each Fiscal Year
to pay for Landscape Maintenance and Storm Water Quality Maintenance and
Administrative Expenses.
"Operating Fund Requirement" means, for any Fiscal Year, the sum of the applicable
Landscape Maintenance Requirement and the applicable Storm Water Quality Maintenance
Requirement.
"Other Taxable Property" means, for each Fiscal Year, all Taxable Property not classified
as Developed Property, Final M.~p Property, or Tuable Property Owners Associarion
Property. This may include Residenrial or Non-Residential Property.
"Property Owner Association Property" means any property within the boundaries LA
No.1 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.
"Proportionately" means in a manner such that the ratio of the actual Special Tax levy to
the Maximum Special Tax is equal for all Assessor's Parcels of T""1:able Property within each
Land Use Class.
"Public Property" means any property' within the boundaries of LA No.1 of the CFD that
has provided proof to the City prior to the March 1 st preceding the Fiscal Year in which the
Special Tax is being levied, d>at it is e:>'pected 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 lA No.1 for each Fiscal Year to
provide necessary cash flow for the first six mondls of each Fiscal Year, reserve capital to
cover monitoring, maintenance and repair cost overruns and delinquencies in the payment of
Special Tues and a reasonable buffer to prevent large variations in annual Special Tax levies.
"Reserve Fund Requirement" means an amount equal to up to 100% of the Operating
Fund Requirement for any Fiscal Year.
"Residential Dwelling Unit" means each separate residential dwelling' unit which
comprises an independent facility capable of conveyance separate from adjacent residenrial
units, including but not limited to, single-family homes, duplexes, triplexes, townhomes,
condominiums, and a.partment units.
"Residential Property" means all Assessor's Parcels of Developed Ptoperty for which a
building permit(s) has been issued for purposes of constructing one Residenti't! Dwelling
Unit.
City of Chula Vista
CFD No. 12M, fA No. !, Village 7
OS/21/05
Page]
Resolution No. 2005-178
Page 10
"Special Tax" mems 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 L'\. No.1 to fund the Special Tax Requirement.
"Special Tax Requirement" means that amount required in any Fiscal Year for IA No.1
to: (a) (i) pay the Landscape M.'\intenance Requirement; (ii) pay the Storm Water Quality
Maintenance Requirement; (ill) pay reasonable Administrative Expenses; (iv) pay any
amounts required to establish or replenish the Reserve Fund to the Reserve Fund
Requirement; (v) pay for reasonably anticipated delinquent Special Taxes based on the
delinquency rate for Special Taxes levied in the previous Fiscal Year; less (b) a credit for
funds available to reduce the annual Special T...'t levy, including the excess, if any, in the
Reserve Fund above the Reserve Fund Requirement.
"Square Foot" means the square footage as shown on an Assessor's Parcel's building
permit of Residenti.ll Property, excluding garages or otber structures not used as living space.
"State" -means the State of California.
"Storm Water Quality Maintenance" means the maintenance of detention basins, storm
drains, catch basin inserts, hydrodynamic devices, infiltration basins, and all other facilities
that are directly related to storm water quality control throughout LA No. 1.
"Storm Water Quality Maintenance Requirement" means for any Fiscal Year an amount
equal to the budgeted costs for Storm Water Quality Maintenance applicable to LA No.1 for
the currenr Fiscal Year in which Special T...'tes are levied.
"Taxable Property" means all of the Assessor's Parcels witllin the boundaries of IA No.1
of the crn that are not exempt from the Special Tal< pursuant to law or as defined below
under "Tax-Exempt Property".
"Tax-Exempt Property" means an Assessor's Parcel not subject to the Special Tax. Tax-
Exempt Property includes: (I) Public Property, or (ii) Property Owner Association Property
excluding Taxable Property Owner Association Property, or (Iii) Assessor's Parcels defined
as Community Purpose Facility Property that is o'WTIed by a non-profit organization and has
provided proof to the City prior to the March 1st preceding the Fiscal Year in which the
Special Tax is being levied of the organization's non-profit status, or (v) Assessor's Parcels
with public or utility easements making impractical their utilization for other than the
purposes set forth in the easement.
"Taxable Property Owner Association Property" means all Association Property which
is not exempt from the Special Tax pursuant to Section E below.
"Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified
as Developed Property.
City ofChulo Vista
CFD No. 12M. IA No. I, ViI/age 7
05121105
Page 4
Resolution No. 2005-178
Page 11
B. ASSIGNMENT TO LAND USE CATEGORIES
Each Fiscal Year using the defuUtions above, all Ta.."able Property within IA No.1 of the
CFD shall 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.
Undeveloped Property shall be further assigned to a Land Use Class as specified in Table 2.
Assessor's Parcels of CPF Property not classified as exempt in accordance with Section E
below shall be taxed as Non-Residential Property when such Assessor's Parcel is classified as
Developed Property. If the Assessor's Parcel is Undeveloped it shall be classified as Other
Taxable Property.
C. :MAXIMUM SPECIAL TAX RATE
1. Developed Property
TABLE 1
Maximum Special Tax for Developed Property
Community Facilities District No. 12M
Improvement Area No. 1
Fiscal Year 2006-07
Land Storm Maximum
Use Description Landscape Water Quality Special Tax
Class Maintenance Maintenance
1 Residential $0.302 per Sq Ft $0.091 per Sq Ft $0.393 per Sq Ft
Property
2 Non-Residential $5,936.12 per Acre $1,792.30 per $7,728.42 per Acre
Propertv Acre
Multiple Land Use Classes
In some instances an Assessor's Parcel of Developed Property may contain more
than one Land Use Class. The Maximum Special Tax that may be levied on such an
Assessor's Parcel shall be the sum of the Ma..'<imum Special Ta.." levies that m,1Y be
levied on all Land Use Classes located on that Assessor's Parcel. The CFD
Administrator's shall determine the allocation to each Land Use Class.
City ofChula Vl$la
CFD No. 12M, IA No.1, Village 7
05/lI/05
Page 5
Resolution No. 2005-178
Page 12
2. Undeveloped Property
TABLE 2
Maximum Special Tax for Undeveloped Property
Community Facilities District No. 12M
Improvement Area No.1
Fiscal Year 2006-07
Land Landscape St'orm Maximum
Use Description Maintenance Water Quality Special Tax
Class Maintenance
3 Final Map Property $5,936.12 per $1,792.30 per Acre $? ,728.42 per
Acre Acre
4- Other T ""able $5,936.12 per $1,792.30 per Acre $7,728.42 per
Properrv Acre Acre
5 Taxable Property $5.936.12 per $1,792.30 per Acre $7,728.42 per
Owner Association Acre Acre
Properrv
3. Annual Escalation of Maximum Special Tax
The Ma1amum Special Tax as shown in the tables above that may be levied on each
Assessor's Parcel in lA No.1 shall be increased each Fiscal Year beginning in Fiscal
Year 2007-08 and thereafter by a factor eCjual to the annual percentage change in the
San Diego Metropolitan Area All Urban Consumer Price Index (All Items) as
reported by the State of Califomi.~ Def'artment of Finance.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Cornmencingwith Fiscal Year 2006-07, and for each following Fiscal '(ear, the Council shall
levy the lA No.1 Sf'ecial Tax at the rates established p\l.tsuar,t to steps 1 through 4- below so
that the amount of the Special Tax levied eCj\.1als the Special Ta" Requirement. The Special
Tax shall be levied each Fiscal Y ear as follows:
First: Thi: Special Tax shall be levied proportionately on each Assessor's Parcel of
Developed Property up to 100% of the af'plicabie Maximum Speci.'ll Tax;
Second: If additional monies are needed to satisfy the Special Tax Requirement after the
first step has been completed, the Special Tax shall be levied Proportionately on each
Assessor's Parcel of Final Map Property at \.11' to 100% of the Maxirn\.1ID Special Tax for
Final Map Property;
City of Chula Vista
CFD No. 12M, 1A No. I, Vi/loge 7
OS/2 1/05
Page 6
. ~.__.~-"-~
Resolution No. 2005-178
Page 13
Third: If additional monies are needed to satisfy the Special Tax Requirement after the first
two steps have been completed, the Special Tax shall be levied Proportionately on each
Assessor's Parcel of Other Taxable Property at up to 100% of the Maximum Special Tax for
Other Taxable Property;
Esm.tth: If additional moneys are needed to satisfy the Special Tax Requirement after the first
three steps have been completed, the Special Tax shall be levied proportionately on each
Assessor's Parcel of Taxable Property Owner Association Property at up to 100% of the
applicable Maximum Speci.-u Tax for Taxable Property Owner Association Property.
Notwithstanding the above, under no circumstances will the Speci.-u Tax levied against any
Assessor's Parcel of Residential Propertyfor which an occupancy permit for private
residential use has been issued be increased by more than ten percent annually up to the
Ma,timum Special Tax as a consequence of delinquency or default by the owner of any other
Assessor's Parcel within IA No.1 of the CFD.
E. EXEMPTIONS
The CFD Administrator shall classify as exempt property (i) Assessor's Parcels defined as
Public Property, (ii) Assessor's Parcels defined as Community Purpose Facility Property that
are owned by a non-profit organization which has provided proof to the City prior to the
March 1st preceding the Fiscal Year in which d,e Special Tmo is being levied of the
organization's non-profit status, and (iii) Assessor's Parcels wiili public or utility easements
making in1practical their utilization for other than ilie purposes set forili in the easement.
The CFD Administrator shall classify as exempt property those Assessor's Parcels defined as
Property Owner's Association Property provided that no such classification would reduce
the sum of all Taxable Property to less ilian 67.142 Acres. Assessor's Parcels defined as
Property Owner Association Property iliat cannot be classified as exempt property will be
classified as Taxable Property Owner Association Property and shall be ta.~e.d as part of the
fourili step in Section D.
The CFD Administrator will assign tax-exempt status in the chronological order in which
property becomes Public Property or Community Purpose Facility Property or Tax-Exempt
Property Owner Association Property. However, should an Assessor's Parcel no longer be
classified as Public Property or Community Purpose Facility Property or Tax-Exempt
Property Owner Association Property, its tax-exempt status ,vill be revoked.
Taxable Property Owner Association Property tbat is not exempt from the Special Tax
under this section shall be subject to the levy of the Special Tax and shall be taxed
Proportionately as part of the fourth step in Section D above, at up to 100% of the
applicable Maximum Special Tax for Taxable Property Owner Association Property.
F. APPEALS
City of Chula Vista
CFD No. 12M, fA No.1, Village 7
OS/21/05
Page 7
Resolution No. 2005-178
Page 14
Arq landowner or resident who pays the Special Tax and believes that the amount of the
Special Tax levied on their Assessor's Parcd is in error shall first consult with the CFD
Administrlltor regarding such erIO!. If following such consultation, theCFD Administrato!
determines that an error has oc=red, 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 es ta blish such procedu:res, as it deems
necessary to undertal,e the review of any such appeal. The Review/Appeal Committee shall
interpret this Rate and Method of Apportionment and make determinations rdative to the
annual administration of the Special Tax and any landowner or resident appeals, as herein
specified. The decision of the Review/Appeal Comrni ttee shall be final and binding as to all
persons.
G. 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 valo,..m property t,,,,,es; provided, however, that the CFD
Administrator may directly bill the Special Tax, may collect Special Taxes at a different time
or in a different =ner if necessaty to meet the fmancial obligations of IA No.1 of the
CFD or as otherwise determined appropriate by the CFD Administrator.
H. TERM OF SPECIAL TAX
Taxable Property in IA No.1 of the CFD shall remain subject to the Special Tax in perpetuity
or until the City Council takes appropriate actions to terminate the Special Tax pursuant to the
Act.
City ofChula Vista
CFD No. 12M, 1A No.1, Villoge 7
0512//05
Page 8