HomeMy WebLinkAboutReso 2006-348
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RESOLUTION NO. 2006-348
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA DECLARING ITS INTENTION TO
AUTHORIZE THE ANNEXATION, ANNEXATION NO.6, OF
TERRITORY (OTAY RANCH VILLAGE TWO) TO
COMMUNITY FACILITIES DISTRICT NO. 97-2 (PRESERVE
MAINTENANCE DISTRICT) AND IMPROVEMENT AREA
"c" THERETO AND SETTING THE PUBLIC HEARING TO
CONSIDER THE AUTHORIZATION OF SAID ANNEXATION
WHEREAS, the City Council of the City ofChula Vista (City Council), formed a
Community Facilities District and designated certain improvement areas therein pursuant to the
terms and provisions of the "Mello-Roos Community Facilities Act of 1982", being Chapter 2.5,
Part I, Division 2, Title 5 of the Government Code of the State of California (Act), and the City
ofChula Vista Community Facilities District Ordinance enacted pursuant to the pow~rs reserved
by the City of Chula Vista under Sections 3, 5 and 7 of Article XI of the Constitution of the State
of California (Ordinance) (the Act and the Ordinance may be referred to collectively as the
"Community Facilities District Law"). The Community Facilities District has been designated as
Community Facilities District No. 97-2 (Preserve Maintenance District) (District) and the
Improvement Areas were designated as Improvement Area A, Improvement Area B, and
Improvement Area C of such District (Improvement Area A, Improvement Area B, and
Improvement Area C, respectively); and
WHEREAS, the District was formed 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 "c" was established to finance Preserve
Operations and Maintenance and the Resource Monitoring Program plus a pro-rata share of
Administrative Expenses of the District as such terms are defined in the rate and method of
apportionment of special taxes (the "Special Tax Formula") 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 "c" thereto and such territory shall be known and designated as Community
Facilities District No. 97-2 (Preserve Maintenance District), Improvement Area "C," Annexation
No.6 (Territory); and
WHEREAS, this legislative body now desires to proceed to adopt its Resolution
of Intention to Annex the Territory to Improvement Area "C," to describe the territory included
within Improvement Area "c" 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,
and to set a time and place for a public hearing relating to the annexation of the Territory to
Improvement Area "c" and the levy of special taxes within the Territory; and
WHEREAS, a map showing the Territory proposed to be annexed has been
submitted, which map has been previously approved and a copy of the map shall be kept on file
with the transcript of these proceedings.
Resolution No. 2006-348
Page 2
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
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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 "C"
thereto and this City Council declares its intention to annex the Territory to the District and
Improvement Area "C" thereto.
A description of the boundaries and Territory proposed to be annexed is as follows:
All that property within the Territory proposed to be annexed to
the District and Improvement Area "C" 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.
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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 and
approved by this City Council and designated by the name of the
original District and Annexation Nos. I through 5. A copy of such
maps are on file in the Office of the City Clerk and have also been
filed in the Office of the County Recorder.
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NAME
SECTION 4. The proposed annexation shall be known and designated as
Community Facilities District No. 97-2 (Preserve Maintenance District), Improvement Area "C,"
Armexation No.6.
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 "c" are certain services which are
in addition to those provided in or required for the territory within Improvement Area "c" 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 "c" 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" (Special Tax Formula), which sets forth in sufficient detail the method of
Resolution No. 2006-348
Page 4
apportionment to allow each landowner or resident within the proposed Territory to clearly
estimate the maximum amount that such person will have to pay.
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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 "C," 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 "C." 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.
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 "c" shall not be increased as
a result of the annexation of the Territory to Improvement Area "C."
PUBLIC HEARING
SECTION 7. NOTICE IS GIVEN THAT ON JANUARY 9, 2007, AT THE
HOUR OF 6:00 PM CLOCK 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
"C" 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.
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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. ,-,
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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 of land in the territory included in the District; or (d) owners of one-half
or more of the area of land included in the Territory, file written protests against the proposed
annexation of the Territory to the District 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.
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 (7) days prior to the date set for the public hearing.
Prepared by
Approved as to form by
\..~ 6;t.W-Jd.1A-.
Leah Browder
Acting Engineering Director
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Ann Moore
City Attorney
Resolution No. 2006-348
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PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula Vista,
California, this 21st day of November 2006 by the following vote:
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AYES: Councilmembers:
Castaneda, Chavez, McCann, Rindone, and Padilla
NAYS: Councilmembers:
None
ABSENT: Councilmembers: None
4~L0-
-Stephen C. Padilla, Mayor
ATTEST:
-~I..lj 1\ t ~6
Susan Bigelow, MMC, City C
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STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO )
CITY OF CHULA VISTA)
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1, Susan Bigelow, City Clerk of Chula Vista, California, do hereby certify that the foregoing
Resolution No. 2006-348 was duly passed, approved, and adopted by the City Council at a
regular meeting of the Chula Vista City Council held on the 21st day of November 2006.
Executed this 21st day of November 2006.
~~ ~ll & \"~t6--~ 0,
Susan Bigelow, MMC, City CI
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Resolution No. 2006-348
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EXHIBIT I)A 1/
RATE AND METHOD OF ApPORTIONMENT
CITY OF" CHULA VISTA
COMMUNITY F"ACILITIES DISTRICT NO. 97-2
IMPROVEMENT AREA C
ANNEXATION No.6 (OTAY RANCH VILLAGE Two)
A Special Tax of Community Facilities District No. 97-2 (preserve Maintenance District) of
the City of Chula Vistll ("CFD") shall be levied on all Assessor's Parcels in Improvement
Area C, Annexation No.6 (Otay Ranch Village Two), of the CFD and collected each Fiscal
Year commencing with Fiscal Year 2006-2007 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. OEFINITIDNEl
The terms hereinafter set forth have the following meanings:
"Acre or Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's
Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area
shown on the applicable Final Subdivision Map, other final map, other parcel map, other
condominium plan, or functionally equivalent map or instrument recorded in the Office of
the County Recorder. The square footage of an Assessor's Parcel is equal to the Acreage
multiplied by 43,560.
"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter
2.5, Part 1, Division 2 of Ticle 5 of the Govetnment Code of the State of California.
"Administrative Expenses" means the actual or estimated costs incurred by the City,
acting for and on behalf of the CFD as the administrator thereof, to determine, levy and
collect the Special Taxes, including salaries of City employees and a proportionate amount of
the City's genetal administrative overhead related thereto, and the fees of consultants and
legal counsel providing services related to the administration of the CFD; the costs of
collecting instllllments of the Special Taxes; and any other costs tequired to administer Area
C 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.
"Building Square Foot or Square Footage" means the square footllge as shown on an
Assessor's Parcel's building permit of Residential Property excluding garages or other
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structures not used as living space.
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"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. 97-2 of the City of Chula Vista.
"City" means the City of Chula Vista.
"City Clerk" means the City Clerk for the City ofChula 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 aliAssessor's
Parcels which are classified as community purpose facilities and meet the requirements of
City of Chula Vista Ordinance No. 2883.
"Council" means the City Council of the City of Chula Vista, acting as the legislative body
of the CFD.
"County" means the County of San Diego, California.
"Developed Property" means ali Taxable Property for which a building permit was issued
prior to the March 1st preceding the Fiscal Year in which the Special Tax is being levied.
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"Final Map Property" means any residential lot or non-residential lot created by a Final
Subdivision Map, but which is not classified as Developed Property.
"Final Subdivision Map" means a subdivision of property creating residential or non-
residential buildable lots by recordation of a final subdivision map or parcel map pursuant to
the Subdivision Map Act (California Government Code Section 66410 et seq.), or
recordation of a condominium plan pursuant to California Civil Code 1352, that creates
individual lots for which building permits may be issued without further subdivision and is
recorded prior to March 1 preceding the Fiscal Year in which the Special Tax is being levied.
"Fiscal Year" means the period starting July 1 and ending on the following June 30.
"Improvement Area C" or "Area C" means Improv=ent Area C of the CFD, as
identified on the boundary map for the CFD as amended from time to time.
"Land Use Class" means any of the classes listed in Table 1, Table 2, or Table 3.
"Maximum Special Tax" means the maximum Special Tax, determined in accordance
with Section C below that may be levied in any Fiscal Year on any Assessor's Parcel of
Taxable Property.
"Non-Residential Property" means ali Assessor's Parcels of Developed Property for
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which a building pennit(s) has been issued for a structure or structures for non-residential
use.
"Operating Fund" means a fund that shall be maintained within the CFD for each Fiscal
Year to pay for Resource Monitoring and/ or Preserve Operations and Maintenance activities
and Administrative Expenses.
"Operating Fund Balance" means the amount of funds in the Operating Fund at the end
of the preceding Fiscal Year.
"Operating Fund Requirement" means for any Fiscal Year an amount equal to the
Resource Monitoring Fund Requirement and the Preserve Operations and Maintenance
Fund Requirement for the current Fiscal Year in which Special Taxes are levied.
"Preserve Operations and Maintenance" means those activities described in Attachment
A hereto which is incorporated herein by this reference.
"Preserve Operations and Maintenance Fund Requirement" means for any Fiscal Year
an amount equal to the budgeted costs for Preserve Operations and Maintenance plus a pro-
rata share of the budgeted Administrative Expenses of the District for the current Fiscal
Year in which Special Taxes are levied.
"Property Owner Association Property" means any property within the boundaries of
Area C of the CFD that is owned by, or irrevocably dedicated as indicared in an instrument
recorded with the County Recorder to, a property owner association, including any master or
sub-association.
"Public Property" means any property within the boundaries of Area C of the CFD that is,
at the time of the CFD formation, expected to be used for any public purpose and is owned
by or dedicated to the federal government, the State, the County, the City or any other
public agency.
"Reserve Fund" means a fund that shall be maintained for the CFD each Fiscal Year to
provide necessary cash flow for the first six months of each Fiscal Year, working capital to
cover monitoring, maintenance and repair cost overruns and delinquencies in the payment of
Special Taxes and a reasonable buffer to prevent large variations in annual Special Tax levies.
"Reserve Fund Balance" means the amount of funds in the Reserve Fund at the end of
the preceding Fiscal Year.
"Reserve Fund Requirement" means an amount equal to up to 100% of the Operating
Fund Requirement for any Fiscal Year.
"Residential Property" means all Assessor's Parcels of Developed Property for which a
building petrnit(s) has been issued for purposes of constructing one or more residential
dwelling unit.
"Resource Management Plan" means the Otay Ranch Phase 1 Resource Management
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Resolution No. 2006-348
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Plan also referred to as "The Otay Ranch Resource Management Plan" dated October 28,
1993, and the Otay Ranch Phase 2, Resource Management Plan dated June 4, 1996, as both
such plans may be amended from time to time.
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"Resource Monitoring Program" means those described in Attachment B hereto which is
incorporated herein by this reference.
"Resource Monitoring Fund Requirement" means for any Fiscal Year an amount for
each Improvement Area equal to the Improvement Area's fair share of the budgeted costs of
the Resource Monitoring Program plus a pro rata share of the budgeted Administrative
Expenses of the CFD for the current Fiscal Year in which Special Taxes are levied.
Improvement Area C's "fair share" shall be based on Improvement Area C's percentage of
the total acreage within the Otay Ranch General Development Plan Planning Area for which
a Resource Monitoring Program funding mechanism has been es tablished.
"Special Tax" means the Specia.l Tax levied pursuant to the provisions of sections C and D
below in each Fiscal Year on each Assessor's Parcel of Developed Property and
Undeveloped Property in Area C to fund the Special Tax Requirement.
"Special Tax Requirement" means that amount required in any Fiscal Year for Area C to:
(i) pay the Resource Monitoring Fund Requirement, and Preserve Operations and
Maintenance Fund Requirement, less the Operating Fund Balance, and (ii) pay any amounts
required to establish or replenish the Reserve Fund to the Reserve Fund Requirement; (iii)
pay for reasonably anticipated delinquent Specia.l Taxes based on the delinquency rate for .-,
Special Taxes levied in the previous Fiscal Year.
"State" means the State of California..
"Taxable Property" means all of the Assessor's Parcels within the boundaries of Area C of
the CFD that are not exempt from the Special Tax pursuant to law or as defined below.
"Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified
as Developed Property.
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B. ASSIGNMENT TO CATEGORIES OF SPECIAL TAX
Each Fiscal Year using the definitions above, all Taxable Property within Area C,
Annexation No.6 (Otay Ranch Village Two), of the CFD shall be classified as Category I,
Category II, Category III or Exempt. Developed Property, Final Map Property or
Undevc:loped 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.
C. MAXIMUM SPECIAL TAX RATE
CATEGORY I
Category I includes Developed Property within the District ("Category I").
The Maximum Special Tax for Resource Monitoring, and Preserve Operations and
Maintenance for Fiscal Year 2006-2007 on Developed Property are the rates set forth in
Table 1 below. For Residential Property, the Special Tax shall he levied based upon Building
Square Footage and for Non-Residential Property shall be levied based on Acreage.
TABLE 1
MAXIMUM SPECIAL TAX FOR CATEGORY I
COMMUNITY FACILITIES DISTRICT No, 97-2
IMPROVEMENT AREA c:
(FISCAL YEAR 2C106-2C1C17)
Description Resource Operation & Total
Monitoring Maintenance
Residential $0.0062 sq ft $0.0099/ so ft $0.0162/ sq ft
Non- $101.1797/ acre $160.6303/ acre $261.81/acre
Residential
CATEGORY II
Category II includes each Assessor's Parcel of Taxable Property within the District for which
a Final Map has been recorded, but which is not classified as a Developed Parcel ("Category
II"). .
The Maximum Special Tax for Resource Monitoring, and Preserve Operations and
Maintenance approved for Fiscal Year 2006-2007 on each Assessor's Parcel in Category II is
the rate set forth in Table 2 below (said amount to be levied pro rata for any portion of an
Acre).
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Resolution No. 2006-348
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TABLE 2
MAXIMUM SPECIAL TAX FOR CATEGORY II
COMMUNITY FACILITIES DISTRICT No. 97-2
1 MPROVEMENT AREA C
(FISCAL YEAR 2006-2007)
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Resource Operation & Total
Monitoring Maintenance
$101.1797/acre $160.6303/acre $261.81/acre
CATEGORY III
Category III includes each Parcel of Taxable Property within the District not subject to
Special Tax under any other category ("Category III'').
The Maximum Special Tax approved for Fiscal Year 2006-2007 on Taxable Property within
Category III is the rate set forth in Table 3 below (said amount to be levied pro rata for any
portion of an Acre).
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TABLE 3
MAXIMUM SPECIAL TAX FOR CATEGORY III
COMMUNITY FACILITIES DISTRICT No. 97-2
1M PROVEM ENT AREA C
(FISCAL YEAR 2006-2007)
ResDurce Operation & TDtal
Monitoring Maintenance
$65.3004/acre $103.6696/acre $168.97/ acre
ExEMPT CATEGORY
The Exempt CategDry includes each prDperty owned, cDnveyed or irrevocably offered fDr
dedication tD a public agency, or land which is in the public right-of-way, unmanned utility
easem=ts which make utilization for other than the purpose set forth in the easement
impractical, common areas, private streets and parks, and Dpen space lots ("Exempt
Category"). ..-.,
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SPECIAL CASES
In some instances an Assessor's Parcel of Developed Property may contain more than one
Land Use Gass and be considered" Special Case". The Maximum Special Tax that may be
levied on an Assessor's Parcel identified as Special Case shall be the sum of the Maximum
Special Tax levies that may be levied on all Land Use Classes located on that Assessor's
Parcel. The CFD Administrator shall derermine the allocation ro each Land Use Gass.
ANNuAL ESCALATION OF MAxIMuM SPECIAL TAX
The Maximum Special Tax as shown in the rabIes above that may be levied on each
Assessor's Parcel in Area C, Annexation No.6 (Otay :&mch Village Two), shall be increased
each Fiscal Year beginning in Fiscal Year 2007-2008 and thereafter by a facror equal to the
annual percentage change in the San Diego Metropolitan Area all Urban Consumer Price
Index (All Items).
D. METHOD aF" APPORTIONMENT aF" THE SPECIAL
TAX
Commencing with Fiscal Year 2006-2007, and for each following Fiscal Year, the Council
shall levy rhe Area C, Annexation No.6 (Otay :&mch Village Two), Special Tax at the rates
established pursuant to steps 1 through 4 below so that the amount of the Special Tax levied
equals the Special Tax Requirement. The Special Tax shall be levied each Fiscal Year as
follows:
Step 1: Determine the revenue which could be generated by Parcels assigned to Category I
by multiplying the Building Square Footage for Parcels classified as Residential Parcels by the
Maximum Special Tax per Building Square Foot for Resource Moniroring, and Preserve
Operations and Maintenance for Parcels and adding to that the maximum revenue which
could be generated by multiplying the total acres for Parcels classified as Non-Residential
Parcels by the Maximum Special Tax per Acre for Resource Monitoring and Preserve
Operations and Maintenance.
Step 2: If the total revenue as calculated in Step 1 is grearer than the estimated Special Tax
Liability for Improvement Area C, reduce the Special Tax for each Parcel proportionately so
that the Special Tax levy for the Fiscal Year is equal to the Special Tax Liability for the Fiscal
Year.
Step 3: If the total revenue as calculated in Step 1 is less than the Special Tax Liability for
Improvement Area C, a Special Tax shall be levied upon each Parcel within Improvement
Area C, classified as Category II. The Special Tax for Parcels assigned to Category II shall be
calculated as the lesser of.
The Special Tax liibility for Improvement Area C as determined by the
City, less the total revenue generated for all Parcels under Step 1 above,
divided by the total Acres for all Parcels within Improvement Area C
assigned to Category II,
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Resolution No. 2006-348
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OR
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The Maximum Special Tax rate for Parcels assigned to Category IT.
Step 4: If the total revenue as calculated in Step 1 and 3 is less than the Special Tax liability,
for Improvement Area C, a Special Tax shall be levied upon each Parcel within
Improvement Area C classified as Category III. The Special Tax for Parcels assigned the
Category III shall be calculated as the lesser of:
The Special Tax liability for Improvement Area C as determined by the
City, less the total revenue generated for all Parcels under Step 1 and 3
above, divided by the total Acres for all Parcels within Improvement
Area C assigned to Category III,
OR
The Maximum Special Tax rate for Parcels assigned to Category III and
within Improvement Area C.
However, in the event it is determined that the Special Tax liability for Improvement Area
C includes delinquent Special Taxes from Parcel in Category III from the prior Fiscal Year,
the City shall determine the amount of delinquent taxes that arose from such Parcels and
identify the owner(s). The amount of delinquent Special Taxes, if any, that arose from the
applicable owner(s) shall first be divided by the total Category III Acres owned by such
owner(s) and collected from the applicable owner(s) with the remaining portion of the
Special Tax Liability not related to delinquent Special Taxes to be collected from all Parcels
in Category III according to the procedure set forth in the preceding paragraph.
Notwithstanding the above, under no circumstances will the Special Tax levied against any
Assessor's Parcel of Residential Property or Multi-Family Property for which an occupancy
permit for private residential use has been issued be increased by more than ten percent
annually up to the Maximum Special Tax as a consequence of delinquency or default by the
owner of any other Assessor's Parcel within Area C of the CPD.
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E. APPEALS
Any landowner or resident 'who pays the Special Tax and believes that the amount of the
Special Tax levied on their Assessor's Parcel is in error shall first consult with the CFD
Administrator regarding such error. If following 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 landowner or resident believes such error still exists, .-"
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such person may file a written notice with the City Oerk of the City appealing the amount of
the Special Tax levied on such Assessor's Parcel Upon the receipt of any such notice, the
City Clerk shall forward a copy of such notice to the City Manager who shall establish as part
of the proceedings and administration of the CFD, a special three-member Review/Appeal
Committee. The Review/Appeal Committee may establish such procedures, as it deems
necessary to undertake the review of any such appeaL The Re,v:iew / Appeal Committee shall
interpret this Rare and Method of Apportionment and make determinations relative to the
annual administration of the Special Tax and any landowner or resident appeals, as herein
specified. The decision of the Review/Appeal Committee shall be final and binding as to all
persons.
F. MANNER OF COLLECTION
Special Taxes levied pursuant to Section D above sball be collected in the same manner and
at the same time as ordinary ad va/o,.m property taxes; provided, however, that the CFD
Administrator may directly bill the Special Tax, may collect Special Taxes at a different time
or in a different manner if necessary to meet the financial obligations of Area C of the CFD
or as otherwise determined appropriate by the CFD Administrator.
G. TERM OF SPECIAL TAX
Taxable Property in Improvement Area C of the CFD shall remain subject to the Special
Tax in perpetuity.
III MuniFlOancial
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Resolution No. 2006-348
Page 16
Attachment A
,-.,
Description of Preserve Operations and Maintenance
Preserve Operations and Maintenance includes the maintenance, operation and management
of the public or private property within boundaries of the <;)tay lUnch Preserve, as such
boundaries may be modified from time to time, required by the Resource Management Plan
to be maintained as open space or habitat preservation land or both. Such maintenance,
operations and management shall include, but not be limited to, the following:
(i)
Preserve Maintenance. Development, implementation and ongoing
provision of programs to maintain, operate and manage preserve
habitat values through: cultivation, irrigation, trimming, spraying,
fertilizing, and/or treatment of disease or injury; removal of
ttirnmings, rubbish, debris and other solid waste; maintenance of
trails; removal and control of exotic plant species (weeds); and
control of cowbirds through trapping.
Security. Development, implementation and ongoing provision of
security programs to: enforce "no trespassing" rules; curtail activities
that degrade resources, such as g=ing, shooting, and illegal
dumping; remove trash, litter, and other debris; control access;
prohibit off-road traffic; and maintain fences and trails.
Preserve improvements: Acquire equipment and/or install
improvements necessary to maintain, operate and manage the open
space and habitat preservation land described above.
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(ll)
(ill)
The above description of the Preserve Operations and Maintenance is general in nature. The
actual maintenance, operations and management of the open space and habitat preservation
land within the Otay lUnch Preserve may be modified from time to time as necessary in
order to effectively provide such services in compliance with the requirements of the
Resource Management Plan.
.
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Ii MuniFlIlancial
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