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HomeMy WebLinkAboutOrd 1998-2756ORDINANCE NO. 2756 ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY QF COMMUNITY FACILITIES DISTRICT NO. 97-2 (PRESERVE MAINTENANCE DISTRICT), AUTHORIZING THE LEVY OF A SPECIAL TAX IN SUCH COMMUNITY FACILITIES DISTRICT WHEREAS, the City Council of the City of Chula Vista (the "Legislative Body"), has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the "Mello-Roos Community Facilities Act of 1982," being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the "Act"). This Community Facilities District is designated as COMMUNITY FACILITIES DISTRICT NO. 97-2 (PRESERVE MAINTENANCE DISTRICT) (the "District"). BE IT ORDAINED AS FOLLOWS: SECTION 1. The above recitals are all true and correct. SECTION 2. This Legislative Body does, by the passage of this ordinance, authorize the levy of special taxes at the rate and formula as set forth in Exhibit "A" attached hereto (the "Special Tax Formula"), referenced and so incorporated. SECTION 3. This Legislative Body is hereby further authorized, by Resolution, to determine the specific special tax rate and amount to be levied for the then current tax year or future tax years, except that the special tax rate to be levied shall not exceed the maximum special tax rate as authorized pursuant to the Special Tax Formula, but the special tax may be levied at a lower rate. SECTION 4. The proceeds of the above authorized and levied special tax may only be used to as authorized by the Special Tax Formula. The proceeds of the special tax shall be levied only so long as needed for its purpose, and shall not be used for any other purpose. SECTION 5. The above authorized special tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall be subject to the same penalties and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem taxes; however, as applicable, this legislative body may, by resolution, establish and adopt an alternate or supplemental procedure as necessary. SECTION 6. The above authorized special tax shall be secured by the lien imposed pursuant to Sections 3114.5 and 3115.5 of the Streets and Highways Code of the State of California, which lien shall be a continuing lien and shall secure each levy of the special tax. The lien of the special tax shall continue in force and effect until the special tax obligation is prepaid, permanently satisfied and canceled in accordance with Section 53344 of the Government Code of the State of California or until the special tax ceases to be levied by the Ordinance 2756 Page 2 legislative body of the local Agency in the manner provided in Section 53330.5 of said Government Code. SECTION 7. This ordinance and special tax shall be applicable for the referenced District, as well as any future annexations. SECTION 8. This ordinance shall be effective thirty days after its adoption. Within fifteen days after its adoption, the City Clerk shall cause this ordinance to be published in the "Star-News," a newspaper of general circulation in the city, pursuant to the provisions of Government Code Section 36933. Presented by Approved as to form by Jp:l~ . i itDirect:! Ordinance 2756 Page 3 EXHIBIT A Part 1V - Rate and Method of Apportionment of Special Taxes ANNUALTAX A Spec!al Tax shall be levied annually On each Parcel of land within the Preserve Maintenance District, Community Facilities District No. 97-2 of the City of Chula Vista (the "District'). and collected according to the Special Tax Liability determined by the City of phula Vista (the "City') through the application of the following procedures. All of the property within the District, uniess otherwise exempted by law or the express provisions of the rate and method of apportionment expressed below. shall be ;axed to the sx:ent and in the manner provide'` below. All Par:eEs within Lhe District are ins!u'"ed wlthm either improvement Araa A or improvement Area E ,: ms: of the im;rsvement areas !s insjude" as Exhibit B All Soec:al Taxes appi~sab;e to Parce!s De cotlec:ed in the same manner an: ar the same time as crdinary a," valorera property taxes, and Special Taxes so ]evie'" will be su'aject te the same penalties and procedures. sale and lien pricnty in ease of ceiinquency as is oroviCed for ad vaisrem taxes, DEFINITIONS Acre or Acreage means the area cf a Par:el as shown on the ;atest maps :f the Assessor cf the Ccunty cf San Dce~c cr ff the area cf such Parcel is not shown cn such Assessor s maps, the area as shown on a Current re:creed subdivis;cn map, parcel map, record of survey or ctner recorded oocument creating or describing the Parcel. If the preceding mobs are nct ;vailable, the area shall be determined by the City Engineer. Administrative Expenses means the direct and indirect expenses incurred by the City in carrying out its duties with respect to the District (including, but not limited to. the levy and collection of the special taxes) including the fees and expenses of its counsel, any fees of the County related to the District or the collection of special taxes. an allenable share of the salaries of City staff directly reinted thereto and a proportionate amount of the Clty's gonerat administrative overhead related thereto, any amounts paid by the City from its genera] fund with respect to the District, and all other costs and expenses of the CIty reJated to the D:strict. Building Square Foot or Square Footage means the square re:rage as shown on a ParcoPs building permit, excluding garages or other structures not used as living space, City means the City of Chula Via'to. Ordinance 2756 Page 4 Ordinance 2756 Page 5 Developed Parcel means Taxable Property for which a foundation building permit or other form of building permit has been issued as of March 1 of the preceding Fiscal Year. District means the Preserve Maintenance District Community Facilities District No. 97-~ of the City ol' Chula Vista. Final. Map means a recorded Tract Map or Parcel Map. Fi~al Year means the period starting on July 1 and ending the following June 30. Improvement Area means one of the two specific areas as shown in Exhibit B. Maximum Special Tax means the maximum speciE[ tax that can be levied within each Improvement Area within CFD No. 9%2 by the City Council in any Fiscal Year for each Parcel of Taxable Property. Non-Residential Parcels shall include ead'~ Parcel within the District which is zoned for other than Residential Uses by the City. Non-Residential Uses shall include all Developed Parcels which are not zoned fcr ReSidential Uses including tominertiaL industrial. and Commumty Public Fecilities (CPF). Operating Fund means a fund that shall be maintained for each Improvement Area within the District for any 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 for each Improvement Area at the end of the preceding Fiscal Year. Operating Fund Requirement means for any Fiscal Year an amount for each Improvement Area 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. Parcel means any San Diego County Assessors Parcel or portion thereof that is withir~ the boundaries of the District designated on a m~p of the San Diego County Assessor and which has been assigned a discrete identifying number on the equalized tax rolls of the County. Preserve Operations and Maintenance means those activities defined in Part II A. of the Special Tax Repo~ doled July 1, 1958 for Community Facilities District No 57-2 of the City of Chula Vista. Ordinance 2756 Page 6 Preserve Operations and Maintenance Fund Requirement means for any Fiscal Year an amount applicable to Improvement Area A 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. Residential Parcels shall include each Parcel within the District which is zoned for Residential Uses by the City Residential Uses shell include those residentia] uses as permitted in the City zonin~ ordinance. Reserve Fund means a fund that shall be maintained far ea:h improvement Area to provide necessary cash flow for the first six months of ea,:h Fiscal Year. working capital to :aver monitoring, maintenance anr~ repair cost overruns and delinquencies that may arise in connection with the collection of Special Taxes and a reasonable buffer a,sainst ·, ~arge variations in annual special tax amounts. Reserve Fund Balance means the amount of funqs in the Reserve Fun~ at the on: sf" ;he preceding Fiscal Year. Reserve Fund Requirement means an amount equal to up to 100% of the Operating Fund Requirement for any Fiscal Year. Resource Monitoring Program means those activities defined in Part [] B. of the Special Tax Report dated July 1. 1998 for Community Facilities District No. 97-2 of the City of Chula Vista. Resource Monitoring Fund Requirement means for any Fiscal Year an amount for ea,~h Improvement Area equal to the Improvement Areo's fair share of the budgeted costs of the Resource Monitoring Program plus a pro rata share of the budgeted Administrative Expenses of the District for the current Fiscal Year in which Special Taxes are levied. An Improvement Areo's "fair share" shale be based upon the Improvement Areo's percentage of the total ac.-eage within the Otey Ranch General Development Plan Planning Area for which a Resource Monitoring Program funding med-z, anism has been established. Special Tax means the special tax or special taxes actually levied within CFD No. 97-2 each Fiscal Year. Special Tax Liability for any Fiscal Year is an amount su~cient to pay the costs of an Improvement Area wHhin the District equal to: (i) the Resource Monitoring Fund Requirement, and Preserve Operations and Maintenance Fund Requirement, less the Operating Fund Balance. and (ii) the Reserve Fund Requirement. less the Reserve Fund Balance. Ordinance 2756 Page 7 Tax Categories are those Categories I, II and II[ described in the body heregf. Taxable Property is all real property or Parcels within the boundaries of the District which are not exempt from the Special Tax pursuant to the law or which are not classff'i-jd or assigned to the Exempt Category as defined heroin. Catsdories of SDeciat Taxes C~t~gory I Categar'z' I inc!udes each Developed Parse[ within the District. (Category The Maximum Special Tax for Resource Monitoring, and Preserve Operations and Maintenance that may be levied for Fiscal Year 1998/99 on each Developed Parcel shall be at the rates set forth in Table 1 below. For Residential Parcels the Special Tax shall be levied based upon Building Square Footage and for Non-Residential Parce!s shall be levied based on Acreage. The Maximum Special Tax shalI be inc:eased or decreased each Fiscal Year thereafter by a factor which is me lesser of the annual. percentage change in the January to January San Diego Metropolitan Area All Urban Consumer Price Index (All Items) or the annual percentage change in the estimated CaJifomia Fourlh Qua,'ler Per Capita Personal income as contained in the Governor's budget published eve:'/January. Residential Parcels Non-Residential Parcels TABLE 1 Maximum Special Tax Category I Resource Monitoring S0.0049 per sq. ft, S80.96 per Acre Operation & Maintenance S0.0078 per sq. $128.53 per Acre Category [[ Category II includes each Parcel of Taxable Proper~y within the District for which a Final Map has been recorded, but which is not classified as a Developed Parcel (Caregot7 fi). The Maximum Special Tax for Resource Monitoring, and Preserve Operations and Maintenance that may be levied for Fiscal Year 1998/99 on each Parcel in Category II shall be as shown in Table 2 below (said amount to be levied pro rata for any portion of an Acre}. Said Maximum Speda[ Tax shall be increased or decreased each Fiscal Year thereafter by a factor which is the lesser of the annual percentage change in the January to January San Diego Metropolitan Area All Urban Consumer Price Index (All Items) or the annual percentage change in the estimated California Fourth Quarter Per Ordinance 2756 Page 8 Capita Personal income as contained in the Governor's budget published every January, TABLE 2 Maximum Special Tax Category II Resource Operation & Monitoring Maintenance SB0.95 per Ac.-e ~129,.53 per Acre Category Category I]1 includes each Parcel of Taxable Property within the District not subject Special Tax under any other category {"Category ]IF). The Maximum Speda[ Tax which may be levied for Fiscal Year 1gOB/B9 on Taxable Property within Category ill shall be as shown in Table 3 below (said amount to be levied pro rata for any portion of an Acre). Said Maximum Special Tax shall be" increased or decreased each Fiscal Year thereafter by a factor which is the lesser of the annual per:enrage change in the January to January San Diego Metropolitan Area All Urban Consumer Pri:e Index (All Items) or the annual percentage change in the estimated Caiifornia Fourth Quarter Per Capita Personal Income as contained in the' Governor's budget published every January. TABLE 3 Maximum Special Tax Category III Resource Operation & Monitoring Maintenance 551.21 per At.co SB1.30 per Acre Exempt Category The Exempt Category includes each property owned, conveyed or irrevocably offered for dedication to a public agency, or land which is in the public right-of-way, unmanned utility easements which make utilization for other than the purpose set forth in the easement impractical, common areas. private streets and parks, and open space lots ("Exempt Category"). Assignment to Cotecaries of Soecial Tax On or about July I of each year, (but in any event in su,~cient time to include the levy of the Special Taxes on the County's secured tax roll), the City shall assign each Parcel within the District to Category I. Category II, Category I11 or the Exempt Category. Parcels subject to levy shall be determined based upon the records of the San Diego County Assessor. Ordinance 2756 Page 9 Low and Asoodionment of Soecial Taxes The City shall determine the Special Tax Liability for each Improvement Area in each Fiscal Year on or about every July 1. Special Taxes shall then be levied on each Parcel classified as the Category I, Category 11, or Category II1 in the following order of priority:' Imorovem~nt Area A 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 Monitoring, and Preserve Operations and Maintenance for ParseIs ar~ adding to that the maximum revenue which could be generated by m:ltiplying the total acres for Parcels classified as Non-Residential Parce!s by the Maximum Special Tax per Acre for Resource Monitoring and Preserve O"erations and Maintenance. Step 2: If the total revenue as calculated in Step 1 is greater than the esbmated S,3ecjal Tax Liability for Improvement Area A, reduce the Special Tax far each Parcel proportionately so that the Special Tax levy for the Fiscal Year [s e.~ual 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 fcr Improvement Area A, a Special Tax shall be levied upon each Parcel within improvement ,~:aa A, classified as Category II, The Special Tax for Parce!s assigned to Category II shall be c~lculated as the lessor of: The Special Tax Liability for Improvement Area A as determined by the City, less the total revenue generated for all Parce!s under Step 1 above, divided by the total Acres for all Parcels within Improvement Area A assigned to Category II. OR the Maximum Special Tax rate for Parcels assigned to Category I[ Step 4: I,' the total revenue as caicula(ed in Step .1 and 3 is less than the Special Tax Liability, for Improvement Area A, a Special Tax shall be levied upon each Parcel within Improvement Area A classified as Category Ill. The Special Tax for Parce!s assigned to Category III shall be calculated as the lessor off The Special Tax Liability for Improvement Area A as determined by the City, less the total revenue generated for all Parce!s under Step 1 and 3 above. divided by the total Acres for oil Parcels within·Improvement ,~:ea A assigned to Category fil. Ordinance 2756 Page 10 (ii) the Maximum Special Tax rate for Parcels assigned to Category III and within improvement Area k However. in the event it is determined that the Special Tax Liability for Improvement Area A insbdes delinquent Special Taxes from Parcels in Category I]1 from the prior Fiscaj Year. the City shall determine the amount of delinquent taxes that arose from such Parce!s 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 Ill Ac:es s',vned by su~'~ owner(s) and collected from the appiicable owner(s) with the remainin; ~o,lion of the Special Tax Liability not re~ated to delinquent Special Taxes to be cottecte~ from all Parce!s in Category III ac:ording to the procedure set forth in the precedin_.; taragraph IrnDrovement Area Step 1: Determine the revenue which could be generated by Parcots assigned to '- Improvement A.'ea R for Resource Moni oring by multiplying the total Acres for ?arce~s assigned lo Category U[ by the M, aximum Special Tax for Category Step 2: If the total revenue as calculated in Step 1 is greater than the Special Tax Liability for Improvement Area B, reduce the Special Tax for ea-.~h Parcel praponionalely sa that the Special Tax levy for the Fiscal Year is equal .to the Special Tax Liability for improvement Area B for the Fis~l Year. However, in the event it is determined that the Special Tax Liability for Improvement Area B includes delinquent Special Taxes from Parcels 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 Ill Acres owned by suc.h 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 Step 1 and Step 2 above. Ordinance 2756 Page 11 PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula Vista, California, this 13'h day of October, 1998, by the following vote: AYES: NAYS: ABSENT: Councilmembers: Councilmembers: Councilmembers: Padilia, Rindone, Salas and Horton None None ABSTAIN: Councilmembers: Moot ATTEST: Beverly ~/~.Auth~let, City Clerk STATE OF CALIFORNIA ) COUNTY OF SAN DIEGO ) CITY OF CHULA VISTA ) I, Beverly A. Authelet, City Clerk of Chula Vista, California, do hereby certify that the foregoing Ordinance No. 2756 had its first reading at a regular meeting held on the 6th day of October, 1998 and its second reading and adoption at a regular meeting of said City Council held on the 13th day of October, 1998. Executed this 13th day of October, 1998. uthelet, City Clerk