HomeMy WebLinkAboutReso 2005-180
RESOLUTION NO. 2005-180
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA DECLARING ITS INTENTION TO
ESTABLISH COMMUNITY FACILITIES DISTRICT NO. 12M
(VILLAGE 7) AND TO AUTHORIZE THE LEVY A SPECIAL
TAX THEREIN TO FINANCE CERTAIN SERVICES
WHEREAS, the City Council of the City of Chula Vista, desires to initiate proceedings to
create a Community Facilities District pursuant to the terms and provisions of the "Mello-Roos
Community Facilities Act of 1982," (the "Act") being Chapter 2.5, Part I, 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"). This Community Facilities District (the "District")shall hereinafter be
referred to as Community Facilities District No. 12M (Village 7); and
WHEREAS, this City Council is now required to proceed to adopt its Resolution of
Intention to initiate the proceedings for the establishment of such District, to set forth the
boundaries for such District, to indicate the type of public services to be financed by such
District, to indicate a rate and method of apportionment of special taxes proposed to be levied
within the District sufficient to finance such services and to set a time and place for a public
hearing relating to the establishment of such District; and
WHEREAS, a map of such District has been submitted showing the boundaries of the
territory proposed to be included in the District which territory includes the properties and
parcels of land proposed to be subject to the levy of a special tax by the District.
NOW, THEREFORE, IT IS HEREBY RESOLVED:
SECTION I. Recitals. The above recitals are all true and correct.
SECTION 2. Initiation of Proceedings. These proceedings are initiated by this City
Council pursuant to the provisions of the Community Facilities District Law.
SECTION 3. Boundaries of District. It is the intention of this City Council to establish
the Community Facilities District pursuant to the provisions of the Community Facilities District
Law, and to determine the boundaries and parcels on which special taxes 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 tax by the District, is as follows:
All that property as shown on a map as previously approved by this City Council, such
map designated by the name of this Community Facilities District, a copy of which is on
file in the Office of the City 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. 12M (Village 7)."
Resolution No. 2005-180
Page 2
SECTION 5. Description of Services. It is the intention of this City Council to finance
certain services that are in addition to those provided in or required for the territory within the
District and will not be replacing services already available. A general description of the
services to be provided is as follows:
The maintenance of (a) landscaping including, but not limited to, parkways, medians and
slopes throughout the District and (b) facilities that are directly related to storm water
quality control throughout the District.
Such maintenance shall include, but not be limited to, the provision of all labor, material,
administration, personnel, equipment and utilities necessary to maintain such habitat
conservation areas and such storm water quality control facilities.
SECTION 6. Special 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 annually within
the boundaries of the District. Under no circumstances will the special tax authorized to be
levied within the District be increased as a consequence of delinquency or default by the owner
of any other parcel or parcels used for private residential purposes and located within the District
by more than 10 percent. For further particulars as to the rate and method of apportionment of
the special tax proposed to be levied, reference is made to the attached and incorporated Exhibit
"A", 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.
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.
SECTION 7. Public Hearing. Notice is given that on the 12th day of July, 2005, at the
hour of 7 o'clock p.m., in the regular meeting place of the City Council, being the Council
Chambers, located at 276 Fourth Avenue, Chula Vista, California, a public hearing will be held
where this City Council will consider the establishment of the proposed District, the proposed
rate and method of apportionment of the special taxes proposed to be levied within the District,
and all other 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
the District, the extent of the District, or the furnishing of the services, will be heard and
considered. Any protests may be made orally or in writing. However, 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. All written protests shall be filed with
the City Clerk on or before the time fixed for the public hearing. Written protests may be
withdrawn in writing at any time before the conclusion of the public hearing.
Resolution No. 2005-180
Page 3
If a written majority protest against the establishment of the District is filed, the
proceedings shall be abandoned. If such majority protest is limited to certain services or portions
of the special tax, those services or that tax shall be eliminated by the City Council.
SECTION 8. Election. If, following the public hearing described in the Section above,
the City Council determines to establish the District and proposes to levy a special tax within the
District, the City Council shall then submit the levy of the special taxes to the qualified electors
of the District. If at least 12 persons, who need not necessarily be the same 12 persons, have
been registered to vote within the District for each of the 90 days preceding the close of the
public hearing, the vote shall be by registered voters of the District, with each voter having one
vote. Otherwise, the vote shall be by the landowners of the District who were the owners of
record at the close of the subject hearing, with each landowner or the authorized representative
thereof, having one vote for each acre or portion of an acre of land owned within the District.
A successful election relating to the special tax authorization shall, as applicable,
establish and/or change the appropriations limit as authorized by Article XIIIB of the California
Constitution as it is applicable to this District.
SECTION 9. Notice. Notice of the time and place of the public hearing shall be given
by the City Clerk by causing a Notice of Public Hearing 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 days prior to the date set for the
public hearing.
Prepared by
Approved as to form by
~~/
Sohaib Al-Agha
City Engineer
CA~
Ann Moore
City Attorney
Resolution No. 2005-180
Page 4
PASSED, APPROVED, and ADOPTED by tbe City Council oftbe City ofChula Vista,
California, this 7tb day of June, 2005, by tbe following vote:
AYES:
Councilmembers:
Castaneda, Davis, McCann, Rindone and Padilla
NAYS:
Councilmembers:
None
ABSENT:
Councilmembers:
None
ATTEST:
- ~~ ~~I
___--.1 n
Susan Bigelow, MMC, City erk-
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO )
CITY OF CHULA VISTA )
I, Susan Bigelow, City Clerk of Chula Vista, California, do hereby certifY tbat the foregoing
Resolution No. 2005-180 was duly passed, approved, and adopted by the City Council at a
regular meeting of the Chula Vista City Council held on tbe 7th day of June, 2005.
Executed this 7th day of June, 2005.
::::- ~ J.J t1...J... l ~~~
Susan Bigelow, MMC, City Cle
Resolution No. 2005-180
Page 5
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 through 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 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" m~ans the land area of an Assessor's Parcel as ShOVlIl 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 pL'U1, or functionally equivalent map or instrument recorded in the Office of
the County Recorder. The square footage of an Assessor's Parcel is equal to the Acreage
multiplied by 43,560.
"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter
2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of California.
"Administrative Expenses" means the actual or estimated costs incurred by the City,
acting for and on behalf of the CFD as tl,e 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 formation and administration of the CFD; the
costs of collecting installments of the Special Taxes; and any other costs required to form or
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 number.
"Assessor's Parcel Map" means an official map of the Assessor of the County designating
parcels by'assessor's parcel number.
"CFD Administrator" means an official of the City, or designee thereof, responsible for
determining the Special Tax Requirement and providing for the levy and collection of the
Special Taxes.
"CFD" means Community Facilities District No. 12M of tloe City of Chula Vista.
City of Chula VISta
CFD No. 12M, lA No. I, Village 7
OS/21/05
Page 1
Resolution No. 2005-180
Page 6
"City" me\\!lS the City of Chula Vista.
"City Clerk" means the City Clerk for the City of Chula Vista or his or her designee.
"City Manager" m=s the City Manager for the City of Chula Vista or his or her designee.
"Co=unity Purpose Facility Property" or "CPF Property" means ill Assessor's
Parcels which are classified as community purpose facilities, as defined in the City of Chula
Vist., Ordioance No. 2883.
"Council" me\\!lS the City CoU11cil of the City of Ch1.l1, Vista, acting as the legislative body
of the CFD.
"County" means the County of S\\!l Diego, Ccliforni.,.
"Developed Property" means ill Taxable Property for which a buildiog permit is issued
after January 1, 2DD6, but prior to the ~brch 1st preceding the Fiscal Year in which the
SpeciafTax is bdng levied.
"Final Map Property" me\\!lS a single family residential lot created by a Final Subdivision
Map, but which is not classified as Developed Property.
"Final Subdivision Map" means a subdivision of property creating single family residential
buildable lots by recordation of a final subdivision map Dr parcel map pursuant to the
Subdivision ~p 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 buildiog permits may be issued without further subdivision and is recorded prior to
M.1!ch 1 precediog the Fiscal Year in which the Special Tax is being levied.
"Fiscal Year" means the period starting July 1 and endiog on the following June 30.
"Improvement Area No.1" or "IA No.1" means Improvement .">..t." No.1 of the CFD,
as identified on the boundary map for the CFD.
"Land Use Class" means any of the classes listed in Table 1 Dr Table 2.
"Landscape Maintenance" means the labor, material, administration, petsoa.ne.l,
equipment and utilities necessary to maintain landscaped improvements within the public
right-of-ways, parkways, slopes, wetlands and other public easements/improvements
throughout the CFD.
"Landscape Maintenance Requirement" means, for any Fiscal Year in which Special
Taxes ar" levied, the amount equal to the budgeted costs for Landscape M.1intenance
applicable to LA No.1 for such Fiscal 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.
CiJy of Chula VISta
CFD No. 12M, L4. No.1, Village 7
05121105
Page 2
Resolution No. 2005-180
Page 7
"Non-Residential Property" means all Assessor's Parcels of Developed Property for
which a building perrnit(s) has been issued for a structure or structures for non-residenrial
use.
"Operating Fund" means a fund that shall be m.1..int.1ined for V, No.1 for each Fiscal Year
to pay for Landscape Maintenance and Storm Water Quality Mainten'\1lce and
Administrative Expenses.
"Operating Fund Requirement" means, for any Fiscal Year, the sum of the applicable
Landscape M.1intenance 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 Taxable Property Owners Association
Property. This may include Residential 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 Ot
sub-association.
"Proportionately" means in a manner such that doe ratio of the actual Special Tax levy to
the Maxilnum Special Tax is equal for all.A.ssessor's Parcels of T.."<able Property within each
Land Use Class.
"Public Property" means any property within the boundaries of IA 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, that it is ",-pected to be used for any public purpose and is
owned by or dedicated to the federal govemment, 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 months of each Fiscal Year, reserve capital to
cover monitoring, maintenance and repair cost overruns and delinquencies in the payment of
Special Taxes and a reasonable buffer to prevent large variations in annual Special Tax levies.
"Reserve Fund Requirement" means an amount equal to up to 100% of the Operating
Fund Requirement for any Fiscal Year.
"Residential Dwelling Unit" lneans ench separate :residential dwelling unit which
comprises an independent facility capable of conveyance separate from adjacent residential
units; including but not limited to, single-family homes, duplexes, triplexes, townhomes,
condominiums, and apartment units.
"Residential Property" means all Assessor's Parcels of Developed Property for which a
building perrnit(s) has been issued for purposes of constructing one Residential Dwelling
Unit.
City of Chllla Vista
CFD No. 12M,lA No. I, Village 7
OS/21/05
PageJ
Resolution No. 2005-180
Page 8
"Special Tax" means the Special Tax levied pursuant tD the provisiDns of Sections C and D
below in each Fiscal Year on each Assessor's Parcel of Developed PrDperty and
UndevelDped PrDperty in L'\. ND. 1 to fund the Special Tax Requirement.
"Special Tax Requirement" means that amount required in any Fiscal Year fDr IA ND. 1
tD: (a) (i) p.y the Landscape Maintenance Requirement; (ii) pay the Storm Water Quality
Maintenance Requirement; (ii.i) pay reasDnable Administrative Expenses; (iv) pay any
amounts required tD establish Dr replenish the Reserve Fund to the Reserve Fund
Requirement; (v) pay for reasonably anticipated delinquent Speci.ll Taxes based on the
delinquency rate fDr Speci.ll Taxes levied in the previDus Fiscal Year; less (b) a credit fDr
funds available to reduce the annual Special Ta..~ levy, including the excess, if any, in the
Reserve Fund above the Reserve Fund Requirement.
"Square FDDt" means the square fDDtage as shDwn Dn an Assessor's Parcel's building
permit Df Residenti.ll Property, excluding garages or other structures not used as living space.
"State" .means the State ofCalifDmia.
"Storm Water Quality Maintenance" means the maintenance of detention basins, stDrm
drains, catch basin inserts, hydrodynamic devices, infiltration basins, and all Dther facilities
that are directly related to storm water quality control thrDughout L'\. No. 1.
"Storm Water Quality Maintenance Requirement" means for any Fiscal Year an amDunt
equal to the budgeted costs for Storm Water Quality Maintenance applicable tD IA No.1 for
the cu:n:ent Fiscal Year in which Special Ta..'{es are levied.
"Taxable Property" means all of the Assessor's Parcels witllin the boundaries Df IA ND. 1
of the crn that are not exempt frDm the Special Tox pursuant tD low or as defined below
under "Tax-Exempt PrDperty".
"Tax-Exempt Property" means an AssessDr's Parcel not subject tD the Special Tax. Tax-
Exempt Property includes: (j) Public Property, Dr (ii) Property Owner AssDciatiDn PrDperty
excluding Taxable PrDperty Owner Association PrDperty, or (ill) Assessor's Parcels defined
as Corrununity Purpose Facility Property thot is owned by 0 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 Df the organizotiDn's nDn-profit stotus, or (v) AssessDr'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 AssociatiDn Property which
is not exempt from the Special Tax pursuant to SectiDn E belDw.
"Undeveloped PrDperty" means, for each Fiscal Year, all Taxable Property nDt classified
as Developed Property.
City oJChula Vista
CFD No. 12M, 1A No. I, Village 7
05121105
Page .{
Resolution No. 2005-180
Page 9
B. ASSIGNMENT TO LAND USE CATEGORIES
Each Fiscal Year usmg the definitions above, all Taxable Property within IA No.1 of the
CFD shall be classified as Developed Propert)', Fmal 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 CL~ss as specified m Table 1.
Undeveloped Property shall be further assigned to a Land Use Class as specified m 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
Ta.'Cable 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
Property Acre
Multiple Land Use Classes
In some iostances an Assessor's P;u:cel 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 Maximum Special Ta.x levies that may 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 VISta
CFD No. 12M, LA No.1, Village 7
OS/21/05
PageS
Resolution No. 2005-180
Page 10
2. Undeveloped Property
TABLE 2
Maximum Special Tax for Undeveloped Property
Commenity Facilities District No. 12M
Improvement Area No.1
Fiscal Year 2006-07
Land Landscape Storm Maximum
Use Description Maintenance Water Quality Special Tax
Class Maintenance
3 Fiml Map Property $5,936.12 peI $1,792.30 per Acre $7 ,728.42 per
Acre Acre
4 Other Taxable $5,936.12 peI $1,792.30 per Acre $7,728.42 peI
Propertv Acre Acre
5 Taxable Property $5,936.12 per $1,792.30 per Acre $7,728.42 peI
OwneI Association Acre Acre
Proo=
3. Annual Escalation of Maximum Special Tax
The Maximum Specia.l Tax as shown in the tables above that may be levied on each
Assessor's Parcel in IA No.1 shall be increased each Fiscal Year beginning in Fiscal
Year 2007-08 and theIeafter by a factor eClual to the a1111\.1al percentage change in the
San Diego Metropolitan Area All Urban Consumer Price Index (All Items) as
reported by the State of Califomi.~ Department of Finance.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Co=encingwith Fiscal Year 2006-07, and for each following Fiscal Year, the Council shall
levy the IA No.1 Special Tax at the tates established purSU\\I)t to steps 1 through 4 below so
that the amount of the Special Tax levied equals the Special Tax Requirement. The Special
Tax shall be levied each Fiscal Year as follows:
First:. Th. Special Tax shall be levied proportionately on each Assessor's Parcel of
Developed Property up to 100% of the "pplicable Maximum Speci.'Il 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 up to 100% of the Maximum Special Tax for
Final Map Property;
City ofChulD Vista
CFD No. J 2M, JA No. J, VilIoge 7
0512 1/05
Page 6
Resolution No. 2005- 180
Page 11
J:hj,ill: If additional monies :u:e needed to satisfy the Special Tax Requirement after the first
two steps have been completed, the Special Ta..~ shall be levied Proportionately on each
Assessor's P:u:cel of Other Taxable Property at up to 100% of the Maximum Special Tax for
Other Taxable Property;
Fourth: If additional moneys :u:e needed to satisfy the Special Ta..~ Requirement after the first
three steps have been completed, the Special Tax shall be levied proportionately on each
Assessor's P:u:cel of Taxable Property Owner Association Property at up to 100% of the
applicable Maximwn Speci,ll Tax for Taxable Property Owner Association Property.
Notwithstanding the above, under no circwnstances will the Speci,ll Tax levied agajnst 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
Muimwn Special Tax as a consequence of delinquency or default by the owner of any other
Assessor's P:u:cel within IA No.1 of the CFD.
E. EXEMPTIONS
The CFD Administrator shall chssify as exempt property (i) Assessor's P:u:cels defined as
Public Property, (ii) Assessor's P:u:cels 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 Ye:u: in which the Special Tax is being levied of the
organization's non-profit status, and (ili) Assessor's Parcels ,vith public or utility easements
making impractical their utilization for other than the purposes set forth in the easement.
The CFD Administrator shall classify as exempt property those Assessor's P:u:cels defined as
Property Owner's Association Property provided that no such classification would reduce
the swn of all Tuable Property to less than 67.142 Acres. Assessor's Parcels defined as
Property Owner Association Property that cannot be classified as exempt property will be
classified as Taxable Property Owner Association Property and shall be taxed as pm of the
fourth 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 P:u:cel no longer be
classified as Public Property or Community Purpose Facility Property or Tax-Exempt
Property Owner Association Property, its tax-exempt statns will be revoked.
Taxable Property Owner Association Property that is not exempt from the Special Tu
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 Ta.."{able Property Owner Assocbtion Property.
F. APPEALS
City of Chula Vista
CFD No. 12M, fA No. /, Village 7
OS/21/05
Page 7
Resolution No. 2005-180
Page 12
Ar1y landowner or resident who pays the Special Tal{ and believes that the amount of the
Special Tax levied on their Assessor's Parcel is in error shall fust consult with the CFD
Administrator reg<\!:ding such eI:!or. If follo,ving such consultation, the CFD Administrator
determines that an error has occurred, the CFD Administrator may amend the amount of the
Special Tax levied on such Assessor's Parcel. If following such consultation and action, if any
by the CFD Administrator, the lar:downer 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 l~ed on such Assessor's ParceL Dponthe receipt of any such notice, the City
Clerk shall forward a copy of such notice to the City Manager who shall est.,blish as part of
the proceedings and administration of the CFD, a special three-member Review/Appeal
Committee. The Review/Appeal Committee may establish such procedmes, as it deems
necessary to underralre the review of any such appeal. 111e Review/Appeal Committee shall
interpret this Rate and Method of Apportionment and malre detemUn.,tions relative to the
annual administration of the Special Tax and any landowner or resident appeals, as herein
specified. The decision of the Review/Appeal Committee shall be final and binding as to all
persons.
G. MANNER OF COLLECTION
Special Taxes levied pursuant to Section D above shall be collected in the same mmner and
at the same time as ordinary ad va/o",,, property taxes; provided. however, that the CFD
Administrator may directly bill the Special Tax, may collect Special Taxes at a differeot time
or in a diffwont manner if !lecessary to meet the fina!lcial obligations of lA 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 stLoll remain subject to the Special Tax in perpetuity
or until the City Council rakes appropriate actions to teI:!!linate the Special Tax pursuant to the
Act.
City ofChula Vista
CFD No. 12M, 1A No.1, Village 7
05121/05
Page 8