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HomeMy WebLinkAbout2007/07/17 Item 7 CITY COUNCIL AGENDA STATEMENT ITEM TITLE: ~Vf:. CITY OF '~CHUlA VISTA 07/17/07 Item~ RESOLUTION AUTHORIZING THE LEVY OF MAXIMUM SPECIAL TAXES FOR FISCAL YEAR 2007/08 WITHIN COMMUNITY FACILITIES DISTRICTS 97-1, 97-2, 97-3, 98-1, 98-2, 98-3, 99-1, 99-2, 2000-1, 2001-1, 2001-2, 07-1, 08-M, 08-1, 09-M, 11-M, 12-1, 12-M, 13-1, AND 13-M AND DELEGATING TO THE CITY MANAGER THE AUTHORITY TO ESTABLISH THE SPECIAL TAX FOR EACH DISTRICT. RESOLUTION AUTHORIZING THE LEVY OF MAXIMUM SPECIAL TAXES FOR FISCAL YEAR 2007/08 WITHIN COMMUNITY FACILITIES DISTRICTS 06-1 AND 07-M AND DELEGATING TO THE CITY MANAGER THE AUTHORITY TO ESTABLISH THE SPECIAL TAX FOR EACH DISTRICT. SUBMITTED BY: RESOLUTION AMENDING THE FISCAL YEAR 2007/08 BUDGET BY APPROPRIATING $432,486 FROM COMMUNITY FACILITIES DISTRICT 12-M FUNDS ---- CITY ENGINEER "'J} CITY MANAGER 4/5THS VOTE: YES I X I NO D REVIEWED BY: BACKGROUND Twenty-one (21) Community Facilities Districts (CFDs) were formed during Fiscal Years 1998-2006. Each year, a special tax must be levied in each of the districts to pay for the maintenance of open space and preserve areas and maintenance of other public facilities, or to repay bondholders. The present item will authorize the levy of maximum special taxes for CFDs 97-1, 97-2, 97-3, 98-1, 98-2, 98-3, 99-1, 99-2, 2000-1, 2001-1, 2001-2, 06-1,07-1, 07-M, 08-M, 08-1, 09-M, II-M, 12-1, 12-M, 13-1 and 13-M. 7-1 06/19/07,Itern~ Page 2 of6 ENVIRONMENTAL REVIEW The Environmental Review Coordinator has reviewed the proposed actIvIty for compliance with the California Environmental Quality Act (CEQA) and has determined that the activity is not a "Project" as defmed under Section 15378 of the State CEQA Guidelines because it involves an intention to levy and collect assessments for existing activities in the Community Facilities Districts and does not involve any new activities, therefore pursuant to Section 15060(c)(3) of the State CEQA Guidelines the activity is not subject to CEQA. Thus, no environmental review is necessary RECOMMENDATION That Council adopts the resolutions: . Authorizing the levy of maximum special taxes for Fiscal Year 2007/08 within Community Facilities Districts 97-1, 97-2, 97-3, 98-1, 98-2, 98-3, 99-1, 99-2, 2000-1,2001-1,2001-2,07-1,08-1, 08-M, 09-M, II-M, 12-1, 12-M, 13-1, and 13- M and delegating to the City Manager the authority to establish the special tax for each District. . Authorizing the levy of maximum special taxes for Fiscal Year 2007/08 within the Community Facilities Districts 06-1 and 07-M and delegating to the City Manager the Authority to establish the special tax for each District. . Amending the Fiscal Year 2007/08 services and supplies budget ofCFD 12-M by appropriating $432,486 from the available balance of the fund. BOARDS/COMMISSION RECOMMENDATION Not applicable. DISCUSSION In January 1998, City Council adopted the City ofChula Vista Statement of Goals and Policies Regarding the Establishment of Community Facilities Districts. This document allowed the use of CFDs as a public fmancing mechanism for: . Acquisition and/or construction of public improvements and facilities; . Financing of authorized public services; and . To repay bonded indebtedness or other related expenses. During Fiscal Years 1998/99 through 2006/07, the following CFDs were formed in the Otay Ranch, Sunbow II, San Miguel Ranch, Eastlake, and the Rolling Hills Ranch areas: 7-2 06/19/07,ItemL Page 3 of6 ( ,. Il LO( \ Illf\ 1'1 RI'OSI 97-1 Otay Ranch SPA 1, Villages 1 and 5 Open Space maintenance 97-2 Otay Ranch Preserve Open Space maintenance 97-3 Otay Ranch McMillin SPA 1 Bond Issue for acquisition of public facilities 98-1 Otay Ranch Villages lW, 2, 2W, 6, 7, Interim open space maintenance 12 98-2 Otay Ranch McMillin SPA 2, Villages Interim open space maintenance 6, 7 98-3 Sunbow II Open Space maintenance 99-1 Otay Ranch SPA 1, Villages 1, 5, 1 West Bond Issue for acquisition of public facilities 99-2 Otay Ranch SPA 1, Village I West Open Space maintenance 2000-1 Sunbow II, Villages 5-10 Bond Issue for acquisition of public facilities 2001-1 San Miguel Ranch, Areas A and B Bond Issue for acquisition of public facilities 2001-2 McMillin Otay Ranch, Village 6 Bond Issue for acquisition of public facilities 06-1 Eastlake Woods, Vistas and Land Swap Bond Issue for acquisition of public facilities 07-1 Otay Ranch Village II Bond Issue for acquisition of public facilities 07-M Eastlake Woods, Vistas, Land Swap Maintenance District (Areas 1,2) 08-1 Otay Ranch, Village 6 Bond Issue for acquisition of public facilities 12-1 McMillin Otay Ranch, Village 7 Bond Issue for acquisition of public facilities 13-1 Otay Ranch, Village 7 Bond Issue for acquisition of public facilities 08-M McMillin & Otay Ranch Village 6 Maintenance District (Areas 1,2) 09-M Otay Ranch Village II Maintenance District ll-M Rolling Hills Ranch Maintenance District 12-M McMillan & Otay Ranch, Village 7 Maintenance District 13-M Otay Ranch Village 2 Maintenance District Maximum Rate & Actual Rate The City of Chula Vista makes the distinction between the maximum special tax rate and the amount that the City may collect against the special tax rate (i.e., the actual rate). The maximum special taxes for Fiscal Year 2007/08 are proposed at the Fiscal Year 2006/07 maximum special tax rates and adjusted by an inflation factor as defined in each district's special tax report. The actual rate, on the other hand, is the amount actually collected from the property owner and is equal to, or lower than, the proposed maximum special 7-3 06/19/07,Itern~ Page 4 of6 tax rate. The actual rate is based on the budget, the reserve requirement, savings and fund balances, earned interest, and prior years' savings. Each year, the Council authorizes the levy of special taxes on the maximum authorized special tax rates, and delegates to the City Manager the authority to establish the specific special tax rate applicable to each parcel. The maximum special tax rate and actual special tax rate for these existing infrastructure and open space maintenance CFDs are detailed in Exhibits A through U, and are accompanied by district maps. Fiscal Year 2007/08 Rates Maximum Special Tax Rate According to the Rate and Method of Apportionment for open space maintenance CFDs 97-1,97-2,98-1,98-3 and 99-2, the Maximum Special Tax Rates (see exhibits) for each fiscal year after the initial year shall be increased or decreased by the lesser of the annual percentage change in the San Diego Metropolitan Area All Urban Consumer Price Index (CPI) or the annual percentage change in the estimated California Fourth Quarter Per Capita Personal Income as contained in the Governor's budget published in January of each year. The CPI increase between the second half of 2005 and the second half of 2006 was approximately 3.3998%, while the estimated California Fourth Quarter Per Capita Personal Income increase was 5.05%. Staff therefore used the CPI (3.3998%), which is the lesser of the annual percentage change. According to the Rate and Method of Apportionment for open space maintenance CFDs 08-M, 09-M, and l2-M the Maximum Special Tax shall be increased each fiscal year after the initial year and by a factor equal to the annual percentage change in the San Diego Metropolitan Area All Urban Consumer Price Index. The CPI increase between the second half of 2005 and the second half of 2006 was approximately 3.3998%. According to the Rate and Method of Apportionment for open space maintenance CFD 13-M, the Maximum Special Tax shall be levied beginning in Fiscal Year 2007-2008 and increased each fiscal year thereafter by a factor equal to the greater of the annual percentage increase if any, in the San Diego Metropolitan Area All Urban Consumer Price Index (All Items) as reported by the State of California Department of Finance, or 4%. This will be the initial year of this assessment. The maximum authorized and projected annual Special Tax rates for all Community Facilities Districts are given in the exhibits. Square footage (SF) refers to building floor area, and acreage refers to the total lot size. For CFD 98-3, a single-family dwelling unit is equivalent to one EDU. Costs are spread to multi-family units on the basis of 0.8 EDU per unit for street medians and parkways, and 1.0 EDU per unit for all other facilities in the CFD. 7-4 -1 06/19/07, Item----=L- Page 5 of6 Actual Soecial Tax Rate The Special Tax Levy Reports for maintenance CFDs 97-1, 97-2 98-1, 98-3, 99-2, 08-M, 09-M II-M, 12-M and 13-M require the establishment of a fund reserve for each district of up to 100% of the total annual operating budget in order to provide revenue for the fIrst half of the fIscal year before any income is received and to provide for cost overruns and delinquencies. A 50% reserve has been provided in some of these CFDs by including an additional 50% of the Fiscal Year 2007/08 budgets. The reserves should provide sufficient funding through December 31, 2007. Additional reserves may be realized depending on the schedule for accepting new landscaping improvements during the fIscal year. The Fiscal Year 2007/08 actual special tax rates are not projected at this time due to the volume of building permit activity within the City of Chula Vista and large volume of subdivision activity in the County of San Diego. Staff proposes that the City Manager be authorized to modify the projected annual special tax rates based on actual square footage and acreage provided such annual special tax rates do not exceed the maximum authorized special tax. Since the rates have been rounded, actual revenue may be slightly different. The fmal Special Tax Levy Reports will include a list of all parcel numbers and charges applicable to each parcel. The valid parcel numbers cannot be known for certain until after the special taxes have been submitted to the County for inclusion on the County property tax bills. The fmal reports will be prepared in August. Budget Amendment for CFD 12M The landscaped areas for CFD 12M are being turned over to the City for maintenance sooner than anticipated. Therefore, for FY07/08, a budget amendment of $432,486 is required for the City to provide adequate landscape and storm drain maintenance services. The landscape services include turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, omamentallighting structures, masonry walls or other fencing, trails, and associated appurtenant facilities located within the streetscape (parkway, median and slope perimeter landscaping) surrounding the development and trails, perimeter wall, and perimeter fencing. The storm water quality services include, but are not limited to, maintenance, repair, and replacement of storm drains, catch basin inserts, hydrodynamic devices, infIltration basins, and other similar facilities. DECISION MAKER CONFLICT Staff has reviewed the property holdings of the City Council and has found a conflict exists, in that Council Member John McCann has property holdings within 500 feet of the boundaries of certain Community Facilities Districts which are the subject of this action. 7-5 06/19/07,Itern~ Page 6 of6 FISCAL IMPACT Infrastructure Districts The scheduled debt service for bonded infrastructure districts in FY 2007/08 totals $17,352,835 and is detailed in the table below. Projected special tax revenues will be sufficient to cover these amounts with no impact to the General Fund. District Debt Service CFD 97-3 $813,799 CFD 99-1 $2,914,602 CFD 2000-1 $506,077 CFD 2001-1 (IA A) $992,317 CFD 2001-1 (IA B) $829,293 CFD 2001-2 $708,315 CFD 06-1 $3,394,425 CFD 07-1 $3,040,562 CFD 08-1 $1,547,669 CFD 12-1 $1,494,632 CFD 13-1 $1,111,144 Total $17,352,835 Maintenance Districts The full cost of providing maintenance services in these districts totals $6,748,519.71. This entire amount is recovered through the CFDs' special tax levies and reserves, resulting in no net impact to the General Fund. CFD 12-M All landscape maintenance costs associated with the Fiscal Year 2007/08 budget amendment will be borne by the respective homeowners in CFD 12-M. Therefore, there is no impact to the General Fund ATTACHMENTS I. Budget Amendment Detail Form for CFD 12-M 2. District Maps EXHIBITS A - U FY 2007/08 CFD Tables Prepared by: Tessa Quicho, Administrative Analyst IL Engineering Department J:\EngineerIAGENDAICAS2007\07-17-07\CFD LevylCFD Levy Agenda.doc 7-6 CITY OF CHULA VISTA BUDGET AMENDMENT DETAIL FORM (To be submitted bv Sam the Wednesday. 13 days Driar to Council meetinal (one form Per item) FOR MEETING DATE 7/17/07 SUBMITTED BY: Beamon DEPARTMENT: Public Works Operations FY'08 Budget Amendments: GL Key 34310 34310 34310 34310 34310 34310 34310 34310 34310 34310 34310 34310 GLOb] 4601 6301 6401 6571 6572 6573 6574 6621 6652 6814 6911 7003 JL Key JLOb] 7-7 ATTACHMENT I EXT. 6048 Amount $432.486 $ 3,575 $202.450 $ 590 $ 590 $ 675 $ 36.750 $ 6,100 $104.761 $ 8,200 $ 5,300 $ 63.495 i ~ " Ii. ." 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IE ~ EXHIBIT A Community Facilities District No. 97-1 (Otay Ranch Open Space Maintenance District) FY 2006107 Special Tax Rates I FY 2007/08 Special Tax Rates I FY 20071118 Land Use Category Maximum Rate Actual Rate Maximum Rate Projected Rate Estimated Revenue Special Tax Area A: Residential $ O.1050/sf O.0895/sf $ O.1086/sf $ O.1086/sf Non-residential $ 1,423. 19/acre $ 1,213.14/acre $ 1,47 1. 58/acre $ 1,471.58/acre Vacant $ 1,609.97/acre $ O.OO/acre $ 1,664.71/acre $ 1,664.71/acre Estimated Revenue Special Tax Area A: $1,098,394.67 Special Tax Area B: Residential $ O.2461/sf $ O.1l44/sf $ O.2545/sf $ O.2545/sf Non-residential $ 3,160.17/acre ~ 1,468.96/acre $ 3,267.61/acre $ 3,267.61/acre Vacant $ 3,573.56/acre $ O.OO/acre $ 3,695.05/acre $ 3,695.05/acre Estimated Revenue Special Tax Area B: $1,895,688.80 CFD 97-1, finances open space maintenance for Otay Ranch SPA One Villages One and Five, and consists of two Special Tax Areas. Area A covers the entire district and includes maintenance of parkways, medians and regional trails along Telegraph Canyon Road, Otay Lakes Road, Paseo Ranchero, La Media Road and Olympic Parkway, Telegraph and Poggi Canyon detention basins, channels, and pedestrian bridges. Area B, which excludes the McMillin development, maintains connector trails, slopes and perimeter walls or fences along major streets in the district. The Fiscal Year 2007/08 budget for this District totals $877 ,950 for Area A and $1,273,538 for Area B. 7-44 EXIDBIT B Community Facilities District No. 97-2 (Otay Ranch Preserve) FY 2006/07 Spccial Tax Ratcs I FY 2007/08 S(lccial Tax Ratcs I FY 2007/08 Land Use Maximum Actual Maximum Projected Estimated Category Rate Rate Rate Rate Revenue Improvement Area A: Residential $ 0.0157/sf $ 0.0025/sf $ 0.0162/sf $ 0.0162/sf Non-residential $ 255.65/acre $ 39.98/acre $ 264.34/acre $ 264.34/aere Final Map $ 255.65/aere $ O.OO/aere $ 264.34/aere $ 264.34/aere Vacant $ l64.99/aere $ O.OO/aere $ 170.60/acre $ 170.60/aere Estimated Revenue Improvement Area A: See Area C Below Improvement Area B: Vacant $ 63.76/aere $ O.OO/aere $ 65. 93/aere $ 65.93/aere Estimated Revenue Improvement Area B: See Area C Below Improvement Area C: Residential $ 0.0162/sf $ 0.OO25/sf $ 0.0168/sf $ 0.0168/sf Non-residential $ 261.81/acre $ O.OO/acre $ 270.71/aere $ 270.71/aere Final Map $ 261.81/acre $ O.OO/acre $ 270.71/aere $ 270.71/acre Vacant $ 168.97/acre $ O.OO/acre $ 174.71/acre $ 174.71/acre Estimated Revenue Improvement Areas A and C: $416,759.67 CFD 97-2 finances perpetual preserve maintenance, operation and management, biota monitoring, preserve security, and preserve improvements. The Fiscal Year 2007/08 budget is estimated to be $375,168.61. Starting in Fiscal Year 2007/08 and every three years thereafter, biological surveys will need to be conducted at an estimated cost of $75,000. In addition to these, a Cultural Survey must be conducted, taking into account the new land acquired in the most recent annexation, at an estimated cost of $35,000. These additional costs will impact the reserves on hand for the district. However, these costs are expected to be recouped starting in Fiscal Year 2007/08, by a higher collectible amount in the commencing year, and a gradual collectible in the years following. 7-45 EXHffiIT C Community Facilities District No. 97-3 (Dtay Ranch McMillin - Bond Issue) FY 2006!O7 Special Tax Rates I FY 200710S Special Tax Rates I FY 200710S Land Use Category Maximum Actnal Maximum Projected Estimated Rate Rate Rate Rate Revenne Residential $ 0.3920/sf $ 0.3363/sf $ 0.3920/sf $ 0.3920/sf Commercial $ 4,000/acre $3,431.59/acre $ 4,OOO/acre $ 4,OOO/acre Community Purpose $ I,OOO/acre $ O.OO/acre $ I,OOO/acre $ I,OOO/acre Facilitv Undeveloped $ 7,954/acre $ O.OO/acre $ 7,954/acre $ 7,954/acre Property Owner $ 7,954/acre $ O.OO/acre $ 7,954/acre $ 7,954/acre Association Property Estimated Revenue: $1,041,909.16 CFD 97-3 was formed for the purpose of acquiring and financing public facilities improvements, such as portions of La Media Road and East Palomar Street, in Otay Ranch McMillin SPA One. Fiscal Year 2007/08 administrative costs for CFD 97-3 are set at or less than $75,000 (as given in the bond indenture), and scheduled debt service on the bonds to be paid from the fiscal year 2007/08 levy is $813,798.76. 7-46 EXIDBIT D Community Facilities District No. 98-1 (Otay Project lnterim Open Space Maintenance District) FY 2006/07 Special Tax Rates I FY 20061tl7 Special Tax Rates I I, Y 2007/08 Land Use Maximum Actual Maximum Projected Estimated Category Rate Rate Rate Rate Revenue Taxable $ 128.25/acre $ 128.25/acre $ 132.61/acre $ 132.61/acre Prooertv Estimated Revenue: $80,810.01 Community Facilities District No. 98-2 (Otay Project McMillin lnterim Open Space Maintenance District) FY 200(,/(17 Special Tax Rates I FY 2007/0S Special Tax Rates I FY 2007/0S Land Use Maximum Actual Maximum Projected Estimated Category Rate Rate Rate Rate Revenue Taxable $ 59.17/acre $ O.OO/acre $ 61.l8/acre $ 61.l8/acre Property Estimated Revenue: $0.00 CFDs 98-1 and 98-2 were created as interim districts because the areas of Otay Ranch included in these districts were not developed and the density of development was not yet known at the time that these districts were established. These districts were formed to provide a guarantee for the financing of a portion of the cost of the maintenance of portions of the parkways and medians along Telegraph Canyon Road, Paseo Ranchero, and Olympic Parkway. They also include the Telegraph and Poggi Canyon detention basins and channels allocable to the properties within these districts. Both CFD 98-1 and CFD 98-2 will remain in place until a permanent financing plan is established for the maintenance of the facilities, through the formation of new CFDs. A portion of CFD 98-1 has been absorbed by CFD 99-2 with other portions absorbed by CFD's 08-M, 12-M and 13-M. The Fiscal Year 2007/08 budget for this District totals $102,418. A portion of CFD 98-2 has been taken over by maintenance district, CFD 08-M, with other portions of the district covered by CFD 12-M. None of the improvements in CFD 98-2 are expected to be turned over to the City in Fiscal Year 2007/08 and therefore no special taxes will be levied within this district in Fiscal Year 2007/08. 7-47 EXHIBIT E Community Facilities District No. 98.3 (Sunbow II Open Space Maintenance District No. 35) FY 2006/07 Special Tax Rates I FY 2007/O11 Special T:lx Rates I FY 2007/O11 Land Use Maximnm Actual Maximnm Projected Estimated Category Rate Rate Rate Rate Revenue Residential $ 433.14/EDU $ 433.14/EDU $ 447.87/EDU $ 447.87/EDU Commercial $ 3,779.66/acre $ 3,779.66/acre $ 3,908.16/acre $ 3,908.16/acre Industrial $ 3,376.16/acre $ 3,376.16/acre $ 3,490.94/acre $ 3,490.94/acre Undeveloped $ 2,588.10/acre $ 170.45/acre $ 2,676.09/acre $ 2,676.09/acre Estimated Revenue: $1,246,275.46 Community Facilities District 98-3 finances open space maintenance in the Sunbow II development. This includes maintenance of street medians, parkways, slopes, drainage channels and basins, and biological monitoring of native and re-vegetated open space. The Fiscal Year 2007/08 budget for this District totals $954,272. 7-48 EXHIBIT F Community Facilities District No. 99-1 (Otay Ranch SPA I -Bond Issue) FY 200(,/07 Special Tax Rates I FY 2007/0S Special Tax Rates I FY 2007/0S Land Use Category Maximum Rate Actual Rate Maximum Rate Projected Rate Estimated Revenue Zone A (Village 1): Residential $ 0.28/sf $ 0.2234/sf $ 0.28/sf $ 0.28/sf Commercial $ 1,600/acre $ 1,276.80/acre $ 1,600/acre $ 1,600/acre Community Purpose $ 400/ acre $ O.OO/acre $ 400/acre $ 400/acre Facility Estimated Revenue Zone A: See Entire District Below Zone B (Village 5): Residential $400/DU + O.29/sf 319.21/DU +O.23/sf $400/DU + O.29/sf $400/DU + O.29/sf Commercial $ 3,717/acre 2,966.22/acre $ 3,717/acre $ 3,717/acre Community Purpose $ 929/acre O.OO/acre $ 929/acre $ 929/acre Facilitv Estimated Revenue Zone B: See Entire District Below Zone C (Village 1 West): Residential $400/DU + O.44/sf $319.20/DU+O.35/sf $400/DU + O.44/sf $400/DU + O.44/sf Commercial $ 4,266/acre $ 3,404.33/acre $ 4,266/acre $ 4,266/acre Community Purpose $ 1,066/acre $ O.OO/acre $ 1,066/acre $ 1,066/ acre Facility Estimated Revenue Zone C: See Entire District Below Entire District: Undeveloped $ 8,864/acre $ O.OO/acre $ 8,864/acre $ 8,864/acre Property Owner $ 8,864/acre $ O.OO/acre $ 8,864/acre $ 8,864/acre Association Prooertv Estimated Revenue - Entire District: $3,790,081.32 I-"+~ EXHIBIT F Community Facilities District No. 99.1 (Otay Ranch SPA I - Bond Issue) CFD 99-1 finances public improvements in a portion of Otay Ranch Village 1, Village 5 and Village 1 West. The main public facilities included are Olympic Parkway Phases 1 and 2, Paseo Ranchero Phase 2, and East Palomar Street. For CFD 99-1, administrative costs of $75,000 (as gi ven in the bond indenture) and scheduled debt service on the bonds of $2,914,601.26 are anticipated during Fiscal Year 2007/08. 7-50 EXHmIT G FY 2006/lJ7 Spedal Tax I{atrs I FY 2007108 Spedal Tax Rates I FY 2007/08 Land Use Maximnm Rate Actual Maximnm Rate Projected Estimated Category Rate Rate Revenue Residential $ O.4393/sf $ O.2286/sf $ 0.45421sf $ O.45421sf Undeveloped $ 5,418.67/acre $ O.OO/acre $ 5,602.89/acre $5,602.89/acre Estimated Revenue: $1,201,042.41 Community Facilities District No. 99-2 (Otay Ranch SPA 1, Village 1 West Open Space Maintenance) As verified by the City's Special District Counsel, property owners within the area of CFD 98-1 not included within CFD 99-2 will only be taxed for landscaped areas from the centerline of Olympic Parkway south to the District boundary. CFD 99-2 has taken over the financing of that portion of costs of maintenance allocable to the property within CFD 98-1 from the centerline of Olympic Parkway north to Telegraph Canyon Road. A total budget of $739,342 is projected for Fiscal Year 2007/08. 7-51 EXHIBIT H Community Facilities District No. 2000-1 (Sunbow II Villages 5 through 10 - Bond Issue) FY 2006/07 Sp~cial Tax Ratrs I ~ Y 200710S Special Tax Rat~s I FY 200710S Land Use Category Maximum Actual Maximum Projected Estimated Rate Rate Rate Rate Revenue Residential $ 0.4400/sf $ 0.3802lsf $ 0.4400/sf $ 0.4400/sf Undeveloped $ 7,8511acre $ O.OO/acre $ 7,851/acre $ 7,8511acre Property Owner $ 7,851/acre $ O.OO/acre $ 7,851/acre $ 7,8511acre Association Propertv Estimated Revenue: $667,703.96 CFD 2000-1 finances various public facilities serving the Sunbow II development such as Telegraph Canyon Road, Medical Center Road and East Palomar Street. For CFD 2000-1, administrative costs for Fiscal Year 2007/08 are projected to be $75,000 (as given in the bond indenture) and scheduled debt service on the bonds is $506,076.26. 7-52 EXHmIT I Community Facilities District No. 2001-1 (San Miguel Ranch - Bond Issue) FY 2006/07 Special Tax Rates I FY 2007/0S Special Tax Rates I FY 2007/OS Land Use Category Maximum Rate Actual Rate Maximum Rate Projected Rate Estimated Revenue Improvement Area A: Residential $4751DU + O.34/sf $411.80IDU+O.30/sf $4751DU + O.34/sf $4751DU + O.34/sf Commercial $ 5,0911acre $ O.OO/acre $ 5,091/acre $ 5,0911acre Undeveloped $ 1O,376/acre $ O.OO/acre $ 1O,376/acre $ 1O,376/acre Estimated Revenue Improvement Area A: See Entire Ioistrict Below Improvement Area B: Residential $4751DU + O.82/sf N/A $4751DU + O.82/sf $4751DU + O.82/sf Commercial $ 4,OOO/acre N/A $ 4,OOO/acre $ 4,OOO/acre Undeveloped $ 1O,444/acre $ 6,41O.78/acre $ 1O,444/acre $ 10,444/acre (Zone 1) Undeveloped $ 4,444/acre $ 2,727 .83/acre $ 4,444/acre $ 4,444/acre (Zone 2) Estimated Revenue Improvement Area B: See Entire District Below Estimated Revenue Entire District: $2,754,975.36 CFD 2001-1 is divided by SR-125 into two separate improvement areas, Improvement Area A (east of SR-125) and Improvement Area B (west of SR-125) and finances various public facilities serving the San Miguel Ranch development such as Mount Miguel Road (EastlWest), Proctor Valley Road (EastlWest), Calle La Marina, Paseo Vera Cruz, Calle La Quinta and certain SR-125 interim transportation facilities. For CFD 2001-1 Improvement Area A, administrative costs for Fiscal Year 2007/08 are projected to be $75,000 (as given in the bond indenture) and scheduled debt service on the Improvement Area A bonds is $992,316.26. For CFD 2001-1 Improvement Area B, administrative costs for Fiscal Year 2007/08 are projected to be $75,000 (as given in the bond indenture) and scheduled debt service on the Improvement Area B bonds is $829,292.50. 7-53 EXillBIT J Community Facilities District No. 2001-2 (McMillin Otay Ranch, Village 6 - Bond Issue) FY 2006/07 Special Tax Rates I FY 200711lS Special Tax Rates I FY 200711lS Land Use Maximum Actual Maximum Projected Estimated Category Rate Rate Rate Rate Revenue Residential $440/DU + O.34/sf $390.10/DU+O.30/sf $440/DU + O.34/sf $440/DU + O.34/sf Non- $ 11,365/acre $ O.OO/acre $ 11 ,365/acre $ 11,365/acre residential Undeveloped $ 11,365/acre $ O.OO/acre $ 11,365/acre $ 11 ,365/acre Estimated Revenue: $884,133.53 CFD 2001-2 is located within Otay Ranch Village Six and finances the backbone streets and associated improvements (i.e. grading, sewer, streets, landscaping, utilities, etc, public facilities improvements and interim transportation facilities. The main facilities include Olympic Parkway, La Media Road, Birch Parkway, La Media Bridge, east Olympic Parkway Bridge and a Neighborhood Park. For CFD 2001-2, administration costs for Fiscal Year 2007/08 are projected to be $75,000 (as given in the bond indenture) and scheduled debt service on the bonds is $708,315. 7-54 EXHIBIT K Community Facilities District No. 06-1 (EastLake Woods, Vistas, and Land Swap - Bond Issue) FY 2006/07 Spedal Tax Rates I FY 2007/08 Spedal Tax Rates I FY 2007/08 Land Use Category Maximum Rate Actual Rate Maximum Rate Projected Rate Estimated Revenue Improvement Area A (Zone 1 - Vistas): Residential $ 0.5800/sf $ 0.5400/sf $ 0.5800/sf 0.5800/sf Commercial $ 6,000.00/acre $ 5,541.00/acre $ 6,OOO.00/acre $ 6,OOO.00/acre Hotel Property $ 6,OOO.00/acre $ 5,541.00/acre $ 6,000.00/acre $ 6,000.00/acre Undeveloped $ 1l,037.00/acre $O.OO/acre $11,037.00/acre $11,037.00/acre Improvement Area A (Zone 2 - Woods): Residential $ 0.6700/sf $ 0.6187/sf $ 0.6700/sf ~ 0.6700/sf Commercial $ 6,OOO.OO/acre $ 5,541.00/acre $ 6,000.00/ acre $ 6,000.00/acre Undeveloped $ 8,332.00/acre $ O.OO/acre $ 8,332.00/acre $ 8,332.00/acre Estimated Revenue Improvement Area A (Zones 1 and 2): $4,116,178.03 Improvement Area B (Zone 3 - Land Swap): Residential $ 0.7400/sf $ 0.7400/sf $ 0.7400/sf ~ 0.7400/sf Commercial $ 6,OOO.00/acre $ 6,000.00/acre $ 6,OOO.OO/acre $ 6,000.00/acre Undeveloped $20,563.00/acre $11,807.27/acre $20,563.00/acre $20,563.00/acre Improvement Area B (Zone 4 - Land Swap): Residential $ 0.7400/sf $ 0.7400/sf $ 0.7400/sf ~ 0.7400/sf Commercial $ 6,000.00/acre $ 6,000.00/acre $ 6,OOO.00/acre 6,000.OO/acre Undeveloped $ 6,667.00/acre $ 3,828.19/acre $ 6,667.00/acre $ 6,667.00/acre Estimated Revenue Improvement Area B (Zones 3 and Zone 4): $824,858.86 7-55 EXHIBIT K CFD 06-1 finances the acqUISItion or construction of certain public facilities (i.e,. grading, landscaping, streets, utilities, drainage, sewer, etc.) serving the EastLake - Woods, Vistas and Land Swap project, as well as, selected "Traffic Enhancement" facilities within the greater eastern territories of Chula Vista. The administration costs for FY 2007/08 are projected to be $75,000 (as given in the bond indenture) and scheduled debt service on the bonds is $3,394.425. 7-56 EXHmIT L Community Facilities District No. 07-1 (Otay Ranch - Village Eleven - Bond Issue) FY 200M)? Special Tax FY 20071Ol! Special Tax FY 20071Ol! Rates Rates Land Use Density Maximum Actual Rate Maximum Projected Estimated Cate 0 Rate Rate Rate Revenue Residential o to 8 $ 1,6751DU $ 1,6751DU $ 1,6751DU $1,675IDU Residential >8 to $ 1,3401DU $ 1,3401DU $ 1,3401DU $ 1,3401DU 20 Residential >20 $ 1,OO51DU $ 1,OO51DU $ 1,0051DU $ 1,0051DU Non-Residential N/A $ 6,OOO/ac $ 6,OOO/ac $ 6,OOO/ac $ 6,OOO/ac $ 13,955/ac $ 8,456.32/ac $ 13,955/ac $ 13,955/ac $ 24,218/ac $ 14,675.39/ac $ 24,218/ac $ 24,218/ac $ 13,955/ac $ O.OO/ac $ 13,955/ac $ 13,955/ac $ 24,218/ac $ O.OO/ac $ 24,218/ac $ 24,218/ac $ 13,955/ac $ O.OO/ac $ 13,955/ac $ 13,955/ac $ 24,218/ac $ O.OO/ac $ 24,218/ac $ 24,218/ac Estimated Revenue: $4,061,917.17 CFD 07-1 finances the acquisition or construction of certain public facilities (i.e,. grading, landscaping, streets, utilities, drainage, sewer, etc.) serving the Brookfield Shea Gtay project, as well as, selected "Traffic Enhancement" facilities within the greater eastern territories of Chula Vista. The Brookfield Shea Gtay project is bounded on the south and east by Hunte Parkway, a curving arterial from south to northeast. Olympic Parkway forms the northern edge and to the west is the extension of Eastlake Parkway. The administration costs for FY 2007/08 are projected to be $75,000 (as given in the bond indenture) and scheduled debt service on the bonds is $3,040,561.26. 7-57 EXHmIT M Community Facilities District No. 07-M (EastLake III - Woods, Vistas, and Land Swap - Open Space Maintenance) FY 2006/07 Spccial Tax Ratcs I FY 2007/08 Spccial Tax Ratcs I 2():;~08 Land Use Category Maximum Rate Actual Rate Maximum Rate Projected Rate Estimated Revenue Improvement Area 1: Residential $ O.1240/sf $ O.0264/sf $ O.12821sf $ O.12821sf Multi-family $ O.12401sf $ O.0264/sf $ O.12821sf $ O.12821sf Non-residential $ 1,618.4l!acre $ 344.16/acre $ 1,673.43/acre $1,673.43/acre Final Map $ 1,618.4l!acre $ O.OO/acre $ 1,673.43/acre $1,673.43/acre Other taxable $ 1,618.4l!acre $ O.OO/acre $ 1,673.43/acre $1,673.43/acre Property Assoc. $ 1,618.4l!acre $ O.OO/acre $ 1,673.43/acre $1,673.43/acre Pronertv . Estimated Revenue Area I: $785,137.94 Improvement Area 2: Residential $ O.0811/sf $ O.0042/sf $ O.0839/sf $ O.0839/sf Multi-family $ O.081l1sf $ O.00421sf $ O.0839/sf $ O.0839/sf Non-residential $ 448.2l!acre $ 23.28/acre $ 463.45/acre $ 463.45/acre Final Map $ 1,222.53/acre $ O.OO/acre $ 1,264.09/acre $1,264.09/acre Other taxable $ 1,222.53/acre $ O.OO/acre $ 1,264.09/acre $1,264.09/acre Property Assoc. $ 1,222.53/acre $ O.OO/acre $ 1,264.09/acre $1,264.09/acre Property Estimated Revenue Area 2: $102,907.16 Community Facilities District 07-M provides the necessary funding for the perpetual operation and maintenance of slopes, medians and parkways and storm water treatment facilities associated with EastLake III - Woods and Vistas and Land Swap Parcel (south parcel only) and Annexation No. 1. 7-58 EXHIBIT N Community Facilities District No. 08-M (McMillin Otay Ranch and Otay Ranch Village 6 - Open Space Maintenance) FY 2006/07 Special Tax Rates I FY 2007/0S Special Tax Rates I 20~'~()S Land Use Category Maximnm Rate Actual Rate Maximnm Rate Projected Rate Estimated Revenue Improvement Area 1: Residential $ O,4056/sf 1$ O.I026/sf $ 0,4194/sf $ O,4194/sf Multi-family $ O.2989/sf $ O.0756/sf $ O.30911sf $ O.3091/sf Non-residential $ 2,536.221acre $ O.OO/acre $ 2,622,45/acre 2,622,45/acre Final Map $ 6,728.84/acre $ O.OO/acre $ 6,957.611acre 6,957.611acre Other taxable - $ 6,728.84/acre $ O.OO/acre $ 6,957.611acre 6,957.611acre residential Other taxable - $ 6,264.09/acre $ O.OO/acre $ 6,477.06/acre 6,477.06/acre multi-familv Other taxable - $ 2,536.221acre $ O.OO/acre $ 2,622,45/acre 2,622,45/acre non-residential Property Assoc. $ 6,728.84/acre $ O.OO/acre $ 6,957.611acre 6,957.611acre Propertv Estimated Revenue Area 1: $679,763.35 Improvement Area 2: Residential $ O.2085/sf $ O.0373/sf $ O.2156/sf $ O.2156/sf Multi-family $ O.2085/sf $ O.0373/sf $ O.2156/sf $ O.2156/sf Non-residential $ 4,319,40/acre $ O.OO/acre $ 4,466.25/acre $ 4,466.25/acre Final Map $ 4,319,40/acre $ O.OO/acre $ 4,466.25/acre $ 4,466.25/acre Other taxable $ 4,319,40/acre $ O.OO/acre $ 4,466.25/acre $ 4,466.25/acre Property Assoc. $ 4,319,40/acre $ O.OO/acre $ 4,466.25/acre $ 4,466.25/acre Property Estimated Revenue Area 2: $448,305.75 7-59 EXHIBIT N Community Facilities District No. 08-M (McMillin Otay Ranch and Otay Ranch Village 6 - Open Space Maintenance) Community Facilities District 08M finances the perpetual operation and maintenance of slopes, medians, parkways, trails, perimeter walls, perimeter fencing and storm water treatment facilities associated with Village 6, McMillin Otay Ranch and Otay Ranch Company. Improvement Area No.1 is located north of Birch Road, south of Olympic Parkway, west of SR 125 (a future road), and east of La Media Road. Improvement Area No.2 is generally located in two areas. The first area is located east of La Media Road, north of Birch Road, west of Magdalena A venue, west of properties located on Trail Wood Drive, and south of Santa Venetia Street. The second area is located south of Olympic Parkway, east of the properties located on Oak Point Drive, north of Santa Venetia Street, north of Magdalena Avenue, and north of East Palomar Street. The budgets for Fiscal Year 2007/08 are estimated to be approximately $514,285 for Improvement Area No.1 and $177,743 for Improvement Area No.2. 7-60 EXHIBIT 0 Community Facilities District No. 08-1 (Otay Ranch Village Six) 1< Y 2006/ll7 Spccial Tax Ratcs FY 2007/011 Spccial Tax FY 2007/011 Ra!cs Land Use Maximum Actual Maximum Projected Estimated Category Rate Rate Rate Rate Revenue Residential $ 800IDU + $ 799.451DU + $ 800IDU + $ 800IDU + $O.35/sf $O.35/sf $O.35/sf $O.35/sf Non-Residential $ 6,OOO/acre $ O.OO/acre $ 6,OOO/acre $ 6,OOO/acre Zone A - $ 16,858/acre $ O.OO/acre $ 16,858/acre $16,858/acre Undeveloped Zone B - $ 26,445/acre $ O.OO/acre $ 26,445/acre $26,445/acre Undeveloped Zone A - Provisional $ 16,858/acre $ O.OO/acre $ 16,858/acre $16,858/acre Undeveloped Zone B - Provisional $ 26,445/acre $ O.OO/acre $ 26,445/acre $26,445/acre Undeveloped Estimated Revenue: $1,886,768.00 Community Facilities District 081 finances the construction of backbone streets and associated improvements (i.e. grading, sewer, streets, landscaping, utilities, etc), public facilities, DIP improvements and Traffic Enhancement Facilities within Otay Ranch Village Six. This District is divided into Zone A and Zone B. The administrative costs for Fiscal Year 2007/08 are projected to be $75,000 (as given in the bond indenture) and scheduled debt service on the bonds is $1,547,668.76. 7-61 EXHIBIT P Community Facilities District No. 09-M (Otay Ranch Village 11 - Brookfield Shea) DeveloDed: Residential o to 8 $ 524.221DU $ 466.67/DU $ 542.04/DU $ 542.04/DU Residential >8 to $ 419.37/DU $ 373.321DU $ 433.63/DU $ 433.63/DU 20 Residential Greater $ 314.521DU $ 279.98/DU $ 325.21/DU $ 325.21/DU than 20 Non-Residential N/A $2,013.02/ac $1,791,99/ac $2,081.46/ac $2,081.46/ac UndeveloDed: $2,013.02/ac $ O.OO/ac $2,081.46/ac $2,081.46/ac $2,013.02/ac $ O.OO/ac $2,081.46/ac $2,081.46/ac $2,013.02/ac $ O.OO/ac $2,081.46/ac $2,081.46/ac Estimated Revenue: $781,318.37 CFD 09-M finances the perpetual operation and maintenance of slopes, medians, parkways, trails, perimeter walls, perimeter fencing and storm water treatment facilities associated with Village 11, Brookfield Shea Otay. The Fiscal Year 2007/08 budget is estimated to be $781,318.37. The CFD Special Tax Levy Report for maintenance 09-M requires the establishment of a fund reserve for each district of up to 100 percent of the total annual operating budget in order to provide revenue for the first half of the fiscal year before any income is received and to provide for cost overruns and delinquencies. A 95% reserve has been provided by including an additional 95% of the fiscal year 2007/08 budget. The reserves should provide sufficient funding through December 31, 2007. Additional reserves may be realized depending on the schedule for accepting new landscaping improvements during the fiscal year. CFD 09-M (Maintenance District) The full cost of providing maintenance services in this district totals $893,565. This entire amount is recovered through the CFD' s special tax assessments and reserves, resulting in no net impact to the General Fund. 7-62 EXHmIT Q Community Facilities District No. 11-M (Rolling Hills Ranch McMillin - Open Space Maintenance) FY 2006/07 Special Tax Rates I FY 2()07/oX Special Tax Rates I FY 2007/0X Land Use Category Maximum Rate Actual Rate Maximum Rate Projected Rate Estimated Revenue Residential $ 341.691DU $ 139.78IDU $ 353.311DU $ 353.311DU Non-residential $696.44/acre $ O.OO/acre $720.l2lacre $720.l2lacre Final Map $696.44/acre $ O.DO/acre $720.l2lacre $720.l2lacre Other taxable $696.44/acre $ O.OO/acre $720.l2lacre $720.l2lacre Property Assoc. $696.44/acre $ O.OO/acre $720.l2lacre $720.l2lacre Property Estimated Revenue: $173,426.51 Community Facilities District 11M finances the perpetual operation, monitoring and maintenance of Multiple Species Conservation Program (MSCP) lots, Tarplant Preserve lots, Johnson Canyon Tarplant Preserve and storm water treatment facilities associated with Rolling Hills Ranch, Sub Area ill. A total budget of $73,981 is projected for Fiscal Year 2007/08. 7-63 EXIDBIT R FY 200(,!O7 Special Tax FY 2007!O8 Special Tax FY 2007/0S Rates Rates Land Use Category Maximum Actual Maximum Projected Estimated Rate Rate Rate Rate Revenue Residential $ 890/DU + $ 890/DU $ 890/DU + $ 890/DU $0.79/sf + $0.79/sf $0.79/sf + $0.79/sf Non-Residential $ 6,OOO/acre $ O.OO/acre $ 6,000/acre $ 6,OOO/acre Zone A - $ 24,383/acre $ 17,420.48/.cre $ 24,383/acre $ 24,383/acre Undeveloped Zone B - $ 41,621/acre $29.736.21/.cre $ 41,621/acre $ 41,621/acre Undeveloped Zone A - $ 24,383/acre $ O.OO/acre $ 24,383/acre $ 24,383/acre Continl!ent Taxable Zone B - $ 41,621/acre $ O.OO/acre $ 41,621/acre $ 41,621/acre Continl!ent Taxable Estimated Revenue: $2,189,993.58 Community Facilities District No. 12-1 (McMillin Otay Ranch Village Seven) Community Facilities District 121 finances the construction of backbone streets and associated improvements (i.e. grading, sewer, streets, landscaping, utilities, etc), public facilities, and DIF improvements within Otay Ranch Village Seven. This District is divided into Zone A and Zone B. The administrative costs for Fiscal Year 2007/08 are projected to be $75,000 (as given in the bond indenture) and scheduled debt service on the bonds is $1,494,631.26. 7-64 EXHIDIT S FY 2006!O7 Special Tax FY 2007/08 S(lecial Tax FY 2007/08 I{ates Rates Land Use Category Maximum Actual . Maximum Projected Estimated Rate Rate Rate Rate Revenue Residential $ 2,750IDU $ 0.00 $ 2,750IDU $ 2,750IDU + $0.45/sf + $0.45/sf + $0.45/sf Non-Residential $ 6,OOO/acre $ O.OO/acre $ 6,OOO/acre $ 6,OOO/acre Zone A - $ 59,505/acre $ 45.194.65/.cre $ 59,505/acre $ 59,505/acre Undevelooed Zone B - $ 37,818/acre $28,723. 15/.cre $ 37,818/acre $ 37,818/acre Undeveloped Zone A - $ 59,505/acre $ O.OO/acre $ 59,505/acre $ 59,505/acre Contine:ent Taxable Zone B - $ 37,818/acre $ O.OO/acre $ 37,818/acre $ 37,818/acre Contine:ent Taxable Estimated Revenue: $1,561,817.53 Community Facilities District No. 13-1 (Otay Ranch Village Seven) Community Facilities District 131 finances the construction of backbone streets and associated improvements (i.e. grading, sewer, streets, landscaping, utilities, etc), public facilities, and DIP improvements within Otay Ranch Village Seven. This District is divided into Zone A and Zone B. The administrative costs for Fiscal Year 2007/08 are projected to be $75,000 (as given in the bond indenture) and scheduled debt service on the bonds is $1,111,143.76. 7-65 EXHIBIT T Community Facilities District No. 12-M (McMillin Otay Ranch and Otay Ranch Village 7 - Open Space Maintenance) FY 2006/07 Special Tax I Rates 1- -- FY 2007/0!l Special Tax Raks FY 20071ll!l Land Use Category Max Rate Projected Rate Estimated Revenue Developed: Improvement Area 1 - O.393/sf O.393/sf $ OA064/sf $ OA064/sf Residential Improvement Area I - $7,728A2/ac O.OO/ac $ 7,991.17/ac $ 7,991.17/ac Non-Residential Improvement Area 2- $ O.537/sf $ O.OO/sf $ O.5553/sf $ O.5553/sf Residential Improvement Area 2 - $8,649.72/ac $ O.OO/ac $8,943.79/ac $8,943.79/ac Non-Residential UndeveloDed: Improvement Area 1 - $7,728A2/ac 7,728.36/ac $ 7,991.17/ac $ 7,991.17/ac Final Map Improvement Area I - $7,728.42/ac 678.32/ac $ 7,991.17/ac $ 7,991.17/ac Other Taxable Property Improvement Area 1 - Taxable Property Owner $7,728.42/ac $ O.OO/ac $ 7,991.17/ac $ 7,991.17/ac Assoc. Propertv Improvement Area 2 - $8,649.72/ac $8,649.72/ac $ 8,943.79/ac $ 8,943.79/ac Final Map Improvement Area 2 - $8,649.72/ac $2,054.88/ac $ 8,943.79/ac $ 8,943.79/ac Other Taxable Propertv Improvement Area 2 - Taxable Property Owner $8,649.72/ac $ O.OO/ac $ 8,943.79/ac $ 8,943.79/ac Assoc. Pronertv Estimated Revenue: $ 978,993.98 Community Facilities District 12-M provides for the public services of landscaping and storm water quality improvements associated with McMillin Otay Ranch and Otay Village 7. Improvement Area 1 generally lies south of Birch Road, East of Magdalena A venue, and west of the SR 125. Improvement Area 2 is generally located east of La Media Road, south of Birch Road, and west of Magdalena A venue. The budgets for Fiscal Year 2007/08 are estimated to be approximately $452,486 for both Improvement Area No.1 and Improvement Area No.2. 7-66 EXHIBIT U Community Facilities District 13-M (Otay Ranch Village 2) Land llse Cate~()Q 2007/0S 2007/0S Estimated l\laxiuuuu I\clual Un eHue Rate Rate Improvement Area I - Residential $ 0.393/sf $ O.393/sf Improvement Area I - $7,728.421ac ~ O.OO/ac Non-Residential Improvement Area 2 - Residential $ O.537/sf $ O.OO/sf Improvement Area 2 - $8,649.721ac $ O.OO/ac Non-Residential Improvement Area I - $7,728.421ac $7,728.36/ac Final Map Improvement Area I - $7,728.421ac $ 678.321ac Other Taxable Pronertv Improvement Area I -Taxable Property Owner Assoc. $7,728.421ac $ O.OO/ac Propertv Improvement Area 2 - $8,649.721ac $8,649.721ac Final Man Improvement Area 2 - $8,649.721ac $2,054.88/ac Other Taxable Pronertv Improvement Area 2 -Taxable Property Owner Assoc. $8,649.721ac $ O.OO/ac Pronertv Estimated Revenue: $82,966.00 A Special Tax of Community Facilities District 13-M shall be levied on all Assessor's Parcels of Taxable Property within the CFD each Fiscal Year Commencing in Fiscal Year 2007-2008. Community Facilities District l3-M provides the necessary funding for the perpetual operation and maintenance of public landscaping, storm water quality, walls, fencing, trails, pedestrian bridges, and lighting improvements for Otay Ranch Village Two. Otay Ranch Village Two lies south of Olympic Parkway, West of La Media Road and west of the Landfill Site. 7-67 RESOLUTION NO. 2007- RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA AUTHORIZING THE LEVY OF MAXIMUM SPECIAL TAXES FOR FISCAL YEAR 2007-2008 WITHIN COMMUNITY FACILITIES DISTRICTS 97-1, 97-2, 97-3, 98-1, 98-2,98-3,99-1,99-2,2000-1,2001-1,2001-2,07-1, 08-1, 08-M, 09-M, ll-M, 12-1, 12-M, 13-1 AND 13-M; AND DELEGATING TO THE CITY MANAGER THE AUTHORITY TO ESTABLISH THE SPECIAL TAX FOR EACH DISTRICT WHEREAS, the maximum Special Tax rates for Community Facilities Districts 97-1, 97- 2,97-3,98-1,98-2,98-3,99-1,99-2,2000-1,2001-1, 2001-2, 07-1, 08-1, 08-M, 09-M, 11-M, 12- I, 12-M, 13-1 and 13-M; authorized, pursuant to the approved rate and method of apportionment of special taxes for each respective community facilities districts, to be levied for Fiscal Year 2007-2008 are set forth in Exhibits A through U, attached hereto and incorporated herein by reference as if set forth in full; and WHEREAS, this City Council desires to establish the maximum Special Tax rate that may be levied in Community Facilities Districts 97-1, 97-2, 97-3, 98-1, 98-2, 98-3, 99-1, 99-2, 2000-1, 2001-1, 2001-2, 07-1, 08-1, 08-M, 09-M, 11-M, 12-1, 12-M, 13-1 and 13-M in Fiscal Year 2007-2008 at the rates as set forth in Exhibits A through U hereto and to delegate to and designate the City Manager as the official to prepare a certified list of all parcels subject to the Special Tax levy for each community facilities district including the amount of such Special Tax to be levied on each parcel for Fiscal Year 2007-2008 as authorized by Government Code Section 53340. NOW, THEREFORE, BE IT RESOLVED the City Council of the City of Chula Vista acting as the legislative body of Community Facilities Districts 97-1, 97-2, 97-3, 98-1, 98-2, 98- 3,99-1,99-2,2000-1,2001-1,2001-2,07-1,08-1, 08-M, 09-M, 11-M, 12-1, 12-M, 13-1 and 13-M respectively, as follows: SECTION I. The foregoing recitals are true and correct. SECTION 2. This City Council does hereby establish the maximum Special Tax rates that may be levied for Fiscal Year 2007-2008 in Community Facilities Districts 97-1, 97-2, 97-3, 98-1,98-2,98-3,99-1,99-2,2000-1,2001-1,2001-2, 07-1, 08-1, 08-M, 09-M, ll-M, 12-1, 12-M, 13-1 and 13-M as the rates set forth in Exhibits A through J, L, N through U attached hereto. SECTION 3. Pursuant to Government Code 53340, this City Council hereby delegates the authority to and designates the City Manager as the official to prepare and submit a certified list of all parcels subject to the levy of the Special Tax within the community facilities district to which this resolution applies including the amount ofthe Special Tax to be levied on each parcel for Fiscal Year 2007-2008 and to file such list with the auditor of the County of San Diego on or before the required date or such other later date with the prior written consent of such auditor. The amount of the Special Tax to be levied on each such parcel shall be based upon the budget 7-68 Resolution No. 2007- Page 2 for each such community facilities district as previously approved by this City Council and shall not exceed the maximum Special Tax as set forth in Exhibits A through U hereto applicable to the community facilities district in which such parcel being taxed is located. Scott Tulloch City Engineer fioa.' Presented by H:\ENGINEER\RESOS\Resos2007\07-17-07\Resolution for CFD Agenda_ FY0708.DQC 7-69 RESOLUTION NO. 2007- RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA AUTHORIZING THE LEVY OF MAXIMUM SPECIAL TAXES FOR FISCAL YEAR 2007-2008 WITHIN COMMUNITY FACILITIES DISTRICTS 06-1 AND 07-M; AND DELEGATING TO THE CITY MANAGER THE AUTHORITY TO ESTABLISH THE SPECIAL TAX FOR EACH DISTRICT. WHEREAS, the maximum Special Tax rates for Community Facilities District 06-1 and 07-M; authorized, pursuant to the approved rate and method of apportionment of special taxes for this community facilities district, to be levied for Fiscal Year 2007-2008 are set forth in Exhibits K and M, attached hereto and incorporated herein by reference as if set forth in full; and WHEREAS, this City Council desires to establish the maximum Special Tax rates that may be levied in Community Facilities Districts 06-1 and 07-M in Fiscal Year 2007-2008 at the rates as set forth in Exhibits K and M hereto and to delegate to and designate the City Manager as the official to prepare a certified list of all parcels subject to the Special Tax levy for each community facilities district including the amount of such Special Tax to be levied on each parcel for Fiscal Year 2007-2008 as authorized by Government Code Section 53340. NOW, THEREFORE, BE IT RESOLVED the City Council of the City of Chula Vista acting as the legislative body of Community Facilities District 06-1 and 07-M respectively, as follows: SECTION 1. The foregoing recitals are true and correct. SECTION 2. This City Council does hereby establish the maximum Special Tax rates that may be levied for Fiscal Year 2007-2008 in Community Facilities District 06-1 and 07-M as the rates set forth in Exhibits K and M attached hereto. SECTION 3. Pursuant to Government Code 53340, this City Council hereby delegates the authority to and designates the City Manager as the official to prepare and submit a certified list of all parcels subject to the levy of the Special Tax within the community facilities district to which this resolution applies including the amount of the Special Tax to be levied on each parcel for Fiscal Year 2007-2008 and to file such list with the auditor of the County of San Diego on or before the required date or such other later date with the prior written consent of such auditor. The amount of the Special Tax to be levied on each such parcel shall be based upon the budget for each such community facilities district as previously approved by this City Council and shall not exceed the maximum Special Tax as set forth in Exhibits K and M hereto applicable to each community facilities district in which such parcel being taxed is located. Presented by Scott Tulloch City Engineer yo/l'. nn Moore City Attorney H:\ENGINEER\RESOSIRcsoslOO7\07.17-07\Resolulion rOT CFD (06i07M)]Y0708.DOC 7-70 RESOLUTION NO. 2007- RESOLUTION AMENDING THE FISCAL YEAR 2007-2008 BUDGET BY APPROPRIATING $432,486 FROM COMMUNITY FACILITES DISTRICT 12M FUNDS WHEREAS, the landscaped areas for CFD 12M are being turned over to the City of Chula Vista for maintenance sooner than anticipated; and WHEREAS, for Fiscal Year 2007-2008, a budget amendment of $432,486 is required for the City to provide adequate landscape and storm drain maintenance services; and WHEREAS, landscape services include, but are not limited to, turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, trails, and associated appurtenant facilities located within the streetscape (parkway, median and slope perimeter landscaping) surrounding the development and trails, perimeter wall, and perimeter fencing; and WHEREAS, the storm water quality services include, but are not limited to, maintenance, repair, and replacement of storm drains, catch basin inserts, hydrodynamic devices, infiltration basins, and other similar facilities; and NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Chula Vista does hereby adopt the resolution amending the Fiscal Year 2007-2008 services and supplies budget of CFD 12M by appropriating $432,486 from the available balance of the fund. Dave Byers Director of Public Works Operations 7 / Presented by H:\ENGINEERIRESOS\Resos2007\07-17-07\Resolution For CFD 12M Budget Amendment.doc 7-71