HomeMy WebLinkAboutCFD 01; City of Carlsbad; 1994-0500804; Notice of Tax LienI
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DOC H 1994 -0500804
WHEN RECORDED, RETURN TO: 18-AU G-1 9 94 • Pl'l
CI1Y CLERK OFFICIAL RECORDS LI! ~
CI1Y OF CARLSBAD
1200 CARLSBAD VILLAGE DRNE
CARLSBAD, CA 92008
1776
SAN DIEGO COUNTY RECORDER'S OFFICE GR EGORY SMITH, COUNTY RECORDER
RF: 12.00 FEES:
• AF: 15.00
rlF= 1. 00 [F: 16.00
AMENDMENT TO THE NOTICE OF SPECIAL TAX LIEN
(NOTICE OF ANNEXATION)
Pursuant to the requirements of Section 3117.5 of the Streets and Highways Code and Section
53339.8 of the Government Code, the undersigned CI1Y CLERK of the legislative body of the CI1Y
OF CARLSBAD, COMMUNI1Y FACILITIES DISTRICT NO. 1, ANNEXATION NO. 94/95-2, STATE
OF CALIFORNIA, HEREBY GIVES NOTICE that a lien is hereby imposed to secure payment of a
special tax which the City Council of the City of Carlsbad, County of San Diego, State of California,
is authorized to annually levy for the following purpose:
To pay for certain public capital facilities, including the payment of principal and interest
on bonds, said facilities generally described as the construction and installation or purchase
of the following:
I. Public facilities generally described as new library facility, a major addition to
an existing library building, a City Hall complex, and the addition of office and warehouse
facilities at the public safety center.
II. Park improvements generally designated as the MACARIO CANYON PARK.
III. Major street improvements in portions of the following designated public streets:
FARADAY AVENUE, CANNON ROAD, LA COSTA AVENUE, OLNENHAIN ROAD/RANCHO
SANTA FE ROAD and LEUCADIA BOULEVARD.
IV. Major bridge and overpass facilities generally described as the LA COSTA
INTERCHANGE, POINSETTIA LANE INTERCHANGE and PALOMAR AIRPORT ROAD
INTERCHANGE.
The special tax is authorized to be levied within Community Facilities District No. 1, Annexation
No. 94/95-2 , which has now been officially formed, and the lien of the special tax is a continuing
lien which shall secure each annual levy of the special tax and which shall continue in force and
effect until the special tax obligation is prepaid, permanently satisfied and canceled in accordance
with law or until the special tax ceases to be levied and a notice of cessation of special tax is
recorded in accordance with Section 53330.5 of the Government Code.
The rate and method of apportionment of the authorized special tax is as shown on the attached,
referenced and incorporated Exhibit "A", and the special tax shall be collected in the same manner
as ordinary ad valorem property 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. Conditions • under which the obligation to pay the special tax may be prepaid and
permanently satisfied and the lien of the special tax canceled are as follows:
44.00
1777
Any special tax for public capital facilities may be prepaid and satisfie d by the payment of
the maximum present value of the special tax obligation.
Notice is further given that upon the recording of this notice in the office of the County Recorder;
the obligation to pay the special tax levy shall become a lien upon all non-exempt real property
within the District in accordance with Section 3115.5 of the Streets and Highways Code.
The names of the owner(s) of the real property included within the Community Facilities District
as they appear on the last secured assessment roll as of the date of recording of this Notice and the
Assessor's tax parcel(s) numbers of all parcels or any portion thereof which are included within said
territory to be annexed to this Community Facilities District are as set forth on the attached,
referenced and incorporated Exhibit "B".
Reference is made to the following:
1. Notice of Special Tax Lien recorded on May 20, 1991, Document No. 91 -236959 in the
office of the County Recorder for the County of San Diego, State of California.
2. Boundary map of the original Community Facilities District recorded at Book 24 , Page
56 , Document No. 90-674118, Maps of Assessment and Community Facilities Districts in
the office of the County Recorder for the County of San Diego, State of California.
3. Boundary map of the Future Annexation Area District recorded at Book ..]J_, Page -2.1_,
Document No. 93-220163, Maps of Assessment and Community Facilities Districts in the
office of the County Recorder for the County of San Diego, State of California.
4. Boundary map of the Annexation Area No. 94/95-2 recorded at Book .2.8_, Page ?tl_,
Document No~• 5008:>I Maps of Assessment and Community Facilities Districts in the
office of the County Recorder for the County of San Diego, State of California.
For further information concerning the current and estimated future tax liability of owners or
purchasers of real property subject to this special tax lien, interested persons should contact the
following designated person:
Finance Director
City of Carlsbad
1200 Carlsbad Village Drive
Carlsbad CA 92008
Telephone: (619) 434-2867
at~) 12 .'"7: '-~
CITY CLERK ~
· City of Carlsbad
State of California
(0
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
EXHIBIT "A"
PROPERTY CATEGORIES AND MAXIMUM TAX
All taxable property within the boundaries of the Future Annexa-tion Area shall be
subject to ANNUAL SPECIAL TAXES as .applicable based upon the rates as established
for the original Community Facilities District No. 1 and further based upon the
property categories, maximum tax rates, increases and status of the issuance of
building permits, all as hereinafter set forth. Improvement Area I refers to all
properties within the boundaries of the City of Carlsbad Bridge and Thoroughfare
District. Improvement Area II is for all remaining properties within the Community
Facilities District, not within the Bridge & Thoroughfare District.
RESIDENTIAL PROPERTY
ANNUAL SPECIAL TAX -UNDEVELOPED PROPERTY
All taxable property prior to the issuance of a building permit shall be subject to
the following maximum annual special taxes, subject to increases as set forth
herein:
MAXIMUM ANNUAL SPECIAL TAX -UNDEVELOPED .PROPERTY
PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991
IMPROVEMENT IMPROVEMENT
PROPERTY CATEGORY AREA I AREA II
Residential Low $ 281. 00 $ 277. 00
Residential Low to Medium 772. 00 760.00
Residential Medium 1,294.00 1,217.00
Residential Medium to High 1,984.00 1,868.00
Residential High 2,793.00 2,739.00
SPECIAL DEVELOPMENT TAX -ONE TIME
Upon the issuance of a building permit, all Residential properties shall be subject
to the following described SPECIAL DEVELOPMENT TAX -ONE TIME, also subject to
increases as set forth herein, as follows:
MAXIMUM SPECIAL DEVELOPMENT TAX -ONE TIME PER
RESIDENTIAL DWELLING UNIT FOR FISCAL YEAR 1990/1991
IMPROVEMENT IMPROVEMENT
PROPERTY CATEGORY AREA I AREA II
Residential Low $ 4,452.00 $ 3,835.00
Residential Low to Medium 4,452.00 3,835.00
Residential Medium 2,810.00 2,312.00
Residential Medium to High 2,810.00 2,312.00
Residential High 2,810.00 2,312.00
1779
COMMERCIAL, INDUSTRIAL AND OTHER PROPERTY
ANNUAL SPECIAL TAX -UNDEVELOPED PROPERTY
All taxable Commercial and Industrial Property prior to the issuance of a building
permit shall be subject to the following maximum annual special taxes, also subject
to increases as set forth herein:
MAXIMUM ANNUAL SPECIAL TAX -UNDEVELOPED PROPERTY
PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991
Commercial Property
Industrial Property
Agricultural Property
IMPROVEMENT
AREA I
$ 2,400.00
1,200.00
-0-
IMPROVEMENT
AREA II
$ 1,600.00
960.00
-0-
Al 1 Commercial and Industrial Property, upon the issuance of a building permit,
shall have the option to ( 1) pay the. SPECIAL DEVELOPMENT TAX -ONE TIME or ( 2)
assume the ANNUAL SPECIAL TAX -DEVELOPED PROPERTY for a period of not to exceed
twenty-five (25) years, generally in the amounts per property category as follows:
MAXIMUM SPECIAL DEVELOPMENT TAX -ONE TIME FOR FISCAL
YEAR 1990/91 PER SQUARE FOOT OF BUILDING AREA
PROPERTY CATEGORY
COMMERCIAL. USE DESIGNATIONS .
Restaurant -Fast Food
Outdoor Tennis Courts
Convenience Market
Bank with Drive-thru
Campground
Restaurant -Sit Down
Marina
Bank -Walk In
Auto -Gasoline
Grocery Store
S & L with Drive-thru
Bowling Center
Restaurant -Quality
Neighborhood Shopping Center
Auto Car Wash
S & L -Walk In
Race Track
Library
Community Shopping Center
Hospital -General
IMPROVEMENT
AREA I
$ 28.46
28.14
27.31
18.06
17.51
15.17
14.85
12.83
8.11
7.78
7.59
6.63
6.57
6.46
6.31
5.51
5.10
4.26
4.24
3.88
IMPROVEMENT
AREA II
$ 7.58
7.26
6.74
5.72
4.99
4.73
4.41
4.60
2.89
2.56
3.48
2.83
3.09
2.27
2.52
3.03
2.33
2.86
1.80
3.18
12-
COMMERCIAL USE DESIGNATIONS
IMPROVEMENT
AREA I
Hotel -Conv. Fae/Comm.
Auto -Repair & Sales
Regional Shopping Center
Discount Store
Golf Course
Church
Office -Government
Commercial Shops
Health Club
Motel
Office -High Rise
Office -Commercial, 100,000 SF
Lumber/Hardware store
Office -Medical
Hospital -Convalescent
Indoor Sports Arena
Resort Hotel
University
Junior College
All other Commercial Properties
not indentified above
INDUSTRIAL USE DESIGNATIONS
Heliports
Industrial-Commercial Business
Park
All other Industrial Properties
not identified above
3.47
3.41
3.35
3.22
3.06
2.99
2.93
2.90
2.89
2.69
2.67
2.56
2.47
2.42
2.33
2.33
2.30
2.26
2.19
2.14
IMPROVEMENT
AREA I
s 10.63
2.14
1.74
IMPROVEMENT
AREA II
2.52
1.58
1.61
1.58
2.14
1.94
1.88
1.58
1.85
2.06
1.84
1.75
1.58
2.07
2.23
2.23
1.98
1.91
1.90
1.44
IMPROVEMENT
AREA II
s 3.67
1.51
1.42
OR, IN THE ALTERNATE,
ANNUAL SPECIAL TAX
1780
The "Maximum Annual Special Tax -Developed Property" for any Fiscal Year shall not
exceed 13. 81% of the authorized "Maximum Special· Development Tax -One Time" for the
various Commercial and Industrial Property categories as set forth above in the
amount applicable and annually adjusted for each Fiscal Year.
ANNUAL TAX INCREASE
The above SPECIAL TAXES for the taxable properties are applicable for the fiscal
year 1990/91, and are all subject to annual increases to reflect increases in
construction costs. The Construction Cost Index of the Engineering News-Record,
titled "ENR Cost Indexes in 22 Cities" will be used. The Index published for the
month of April for the City of Los Angeles under the column heading of "Percentage
Change from Last Year" will annually inflate each of the Maximum Annual Taxes for
each year for properties as follows:
A. PROPERTIES WITHIN THE DISTRICT: Not to exceed 50% of the
above-referenced increase.
B. PROPERTIES TO BE SUBSEQUENTLY ANNEXED: Not to exceed 100%
of the above-referenced increase until annexed.
TERM OF TAX
1781
The above taxes shall be levied until all bonds have been discharged and facilities
funded and/or guaranteed, and the SPECIAL DEVELOPMENT TAX -ONE TIME has been paid;
however, the ANNUAL SPECIAL TAX -DEVELOPED PROPERTY shall not be levied for a
period in excess of twenty-five (25) years per parcel.
Residential:
Once a building permit has been issued for Residential property and the SPECIAL
DEVELOPMENT TAX -ONE TIME has been paid, the property no longer will be subject to
any annual special tax.
Commercial & Industrial:
The Commercial and Industrial properties, upon the issuance of a building permit,
have the option to (1) pay the SPECIAL DEVELOPMENT TAX -ONE TIME or (2) assume the
ANNUAL SPECIAL TAX -DEVELOPED PROPERTY, as set forth above. Upon the issuance of
any building permit, no further increase or escalation is authorized.
ALLOCATION OF COST AND TAX
Total capital costs for all authorized facilities shall be allocated as follows:
65% to Residential property, 35% to Commercial & Industrial property. The above
costs exclude costs of issuance as needed.
Residential property shall be taxed in an amount sufficient to meet the 65% share of
facilities, which tax will include costs of issuance, interest and other costs,
including sinking fund payments for future construction as applicable.
Commercial & Industrial property shall be taxed in an amount sufficient to meet the
35% share of facilities, which tax will include costs of issuance, interest and
other coats, including sinking fund payments for future construction as applicable.
COLLECTION OF ANNUAL TAX
Residential:
Determine monies necessary to make payment on bond debt service, replenish reserve,
call bonds, pay bonds and Community Facilities District No. 1 administrative costs,
and pay for public capital facilities. FIRST: Reduce this amount by the funds
collected from Special Development Tax -One Time levied against residential
properties. SECOND: The remaining funds needed are to be collected by the levy of
the annual Special· Tax -Undeveloped Property on undeveloped taxable residential
acreage, in the proportional amounts for each property category as required, not to
exceed the maximum authorized tax.
1782
Commercial and Industrial:
Determine monies necessary to make payment on bond debt service, replenish reserve,
call bonds, pay bonds and Community Facililies District No. 1 administrative costs,
and pay for current or future public capital facilities. FIRST: Reduce this amount
by the funds collected from Special Development Tax -One Time and annual Special
Tax -Developed Property levied against commercial and industrial properties.
SECOND: Levy the annual Special Tax -Undeveloped Property on undeveloped taxable
commercial and industrial acreage in the proportional amounts for each property
category as required, not to exceed the maximum tax.
* * *
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
EXHIBIT "B"
PROPERTY OWNER NAME AND ASSESSORS PARCEL NUMBERS
Property Owner:
Assessors Parcel
Number:
City of Carlsbad
215-020-15
1783
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