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Home My WebLink About1997-06-24; City Council; Resolution 97-4990 e 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 i I RESOLUTION NO. 97-499 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING ANNUAL TAX FOR A COMMUNITY FACILITIES DISTRICT WHEREAS, the CITY COUNCIL of the CITY OF CARLSBAD, CALIFORNIA, (hereinafter referred to as 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. This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 1 (hereinafter referred to as the "District"); and, WHEREAS, this legislative body, by Ordinance as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and this legislative body is desirous to establish the specific rate of the special tax to be collected for the next fiscal year. NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS: SECTION 1. That the above recitals are all true and correct. SECTION 2. That the specific rate and amount of the special tax to be collected to pay for the costs and expenses for the next fiscal year (1 997-98) for the referenced District is hereby determined and established as set forth in the attached, referenced and incorporated Exhibit A. SECTION 3. That the rate as set forth above does not exceed the amount as previously authorized by Ordinance of this legislative body, and is not I I I I 0 a 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 in excess of that as previously approved by the qualified electors of the District. SECTION 4. That the proceeds of the special tax shall be used to pay, in whole or in part, the costs of the following, in the following order of priority: A. Payment of principal of and interest on any outstanding authorized bonded indebtedness; B. Necessary replenishment of bond reserve funds or other reserve funds; C. Payment of costs and expenses of authorized public facilities and public services; D. Repayment of advances and loans, if appropriate. The proceeds of the special taxes shall be used as set forth above, and shall not be used for any other purpose. SECTION 5. 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 same procedure and sale in cases of any delinquency for ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax. SECTION 6. All monies above collected shall be paid into the Community Facilities District funds, including any bond fund and reserve fund. SECTION 7. The Finance Director is hereby directed to calculate the installment of the special tax for each parcel within the District and provide a list of those special taxes to the Auditor of the County. The Auditor of the County is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "public improvements, special tax" or by any other suitable designation, the installment of the special tax. 0 1 2 3 4 5 6 7 8 9 10 SECTION 8. The County Auditor shall then, at the close of the tax collection period, promptly render to this Agency a detailed report showing the amount and/or amounts of such special tax installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection. PASSED, APPROVED AND ADOPTED by the City Council of the City of Carlsbad at its regular meeting held on the 24th day of June , 1997, by the following vote, to wit: AYES: Council Members Lewis, Finnila, Nygaard, Kulchin, and Ha 11 12 13 14 15 NOES: None ABSENT: Ibne 16 17 18 19 20 21 22 23 24 25 26 27 28 ATTEST: 1 I Az?kAi&- ALETHA L. RAUTENKRANZ, City Clerk\ \ 1 I Az?kAi&- ALETHA L. RAUTENKRANZ, City Clerk\ \ (SEAL) e 0 EXHIBIT CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES UNDEVELOPED PROPERTY FOR PROPERTY ORIGINALLY IN THE DISTRICT MAY 7,1991 FISCAL YEAR 1996-97 FISCAL YEAR 1997-98 PROPERTY TAX MAXIMUM TAX MAXIMUM TYPE RATES TAX RATES TAX TAX RATE IMPROVEMENT AREA I: RESIDENTIAL 2,06 2,948 2,168 2,930 RH 1,46 2,094 1,540 2,082 RMH 95 1,366 1,005 1,358 RM 57 81 5 599 81 0 RLM $20 $297 $21 8 $295 RL (70% OF MAXlML (74% OF MAXIMUM) COMMERCIAL $231 8 $1,007 $2,533 $1,26 INDUSTRIAL 1,259 504 63 1,267 NON-RESIDENTIAL (50% OF MAXIM1 (40% OF MAXIMUM) TAX RATE IMPROVEMENT AREA II: RESIDENTIAL (74% OF MAXIMUM) $20! $292 $21 5 $291 RL (70% OF MAXIMU 2,028 2,891 2,126 2,874 RH 1,381 1,972 1,450 1,960 RMH 89! 1,284 945 1,277 RM 56 802 590 797 RLM COMMERCIAL $1,679 $671 $1,689 $84, INDUSTRIAL 1,007 403 1,013 50 NON-RESIDENTIAL (50% OF MAXlML (40% OF MAXIMUM) ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY TAX ON DEVELOPED PROPERTY % OF ONE-TIME SPECIAL TAX MAXIMUM PERCENTAGE 1996-97 13.81 % 9 48Oh 1997-98 9.48% ~ ~ ~ NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS 1.2%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. w a EXHIBIT CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES UNDEVELOPED PROPERTY FOR PROPERTY ANNEXED INTO THE DISTRICT FISCAL YEAR 1993/94 - FISCAL YEAR 1996-97 FISCAL YEAR 1997-98 PROPERTY TAX MAXIMUM TAX MAXIMUM TYPE RATES TAX RATES TAX TAXRATE IMPROVEMENT AREA /: RESIDENTIAL 2,13' 3,053 2,246 3,035 RH 131 ~ 2,169 1,595 2,156 RMH 991 1,415 1,041 1,406 RM 59, $44 621 839 RLM $21! $307 $226 $305 RL (70% OF MAXIMU (74% OF MAXIMUM) NON-RESIDENTIAL (50% OF MAXlML (40% OF MAXIMUM) COMMERCIAL (74% OF MAXIMUM) RESIDENTIAL TAX RATE IMPROVEMENT AREA II: 651 1,312 522 1,304 INDUSTRIAL $1,31: $2,624 $1,043 $2,608 2,09t 2,994 2,203 2,976 RH 1,42! 2,043 1,502 2,030 RMH 93' 1,330 979 1,322 RM 58; 831 61 1 826 RLM $21: $303 $223 $301 RL (70% OF MAXIMUI COMMERCIAL $1,739 $695 $1,749 $87: INDUSTRIAL 1,043 41 7 1 ,049 52: NON-RESIDENTIAL (50% OF MAXIMUI (40% OF MAXIMUM) ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY TAX ON DEVELOPED PROPERTY % OF ONE-TIME SPECIAL TAX MAXIMUM PERCENTAGE 13.81 % 1996-97 9.48% 1997-98 9.48% NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS 1.2%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. e 0 EXHIBIT CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES UNDEVELOPED PROPERTY FOR PROPERTY ANNEXED INTO THE DISTRICT FISCAL YEAR 1994195 FISCAL YEAR 1996-97 FISCAL YEAR 1997-98 PROPERTY TAX MAXIMUM TAX MAXIMUM TYPE RATES TAX RATES TAX TAX RATE IMPROVEMENT AREA I: RESIDENTIAL 2,161 3,087 2,270 3,068 RH 1,535 2,193 1,613 2,179 RMH 1,001 1,430 1,052 1,421 RM 597 853 628 848 RLM $21 7 $31 1 $228 $309 RL (70% OF MAXlMUh [74% OF MAXIMUM) COMMERCIAL $2,636 $1,055 $2,652 $1,326 INDUSTRIAL 1,318 527 1,326 2,119 3,027 2,227 3,009 RH 1,445 2,064 1,518 2,052 RMH 941 1,345 989 1,337 RM 588 840 61 8 835 RLM $21 4 $306 $225 $304 RL (70% OF MAXIMUb (74% OF MAXIMUM) RESIDENTIAL TAX RATE IMPROVEMENT AREA 11: 663 COMMERCIAL $1,758 $703 $1,768 $884 INDUSTRIAL 1,055 422 1,061 530 NON-RESIDENTIAL (40% OF MAXIMUM) (50% OF MAXIMUM NON-RESIDENTIAL (40% OF MAXIMUM) (50% OF MAXIMUM: ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY TAX ON DEVELOPED PROPERTY % OF ONE-TIME SPECIAL TAX MAXIMUM PERCENTAGE 13.81 % 1996-97 9.48% I 1997-98 9.48% NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS 1.2%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. e 0 EXHIBIT CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES UNDEVELOPED PROPERTY FOR PROPERTY ANNEXED INTO THE DISTRICT FISCAL YEAR 1995-96 FISCAL YEAR 1996-97 FISCAL YEAR 1997-98 PROPERTY TAX MAXIMUM TAX MAXIMUM TYPE RATES TAX RATES TAX TAXRATE IMPROVEMENT AREA 1: RESIDENTIAL (74% OF MAXIMUM) RL 2,161 3,087 2,270 3,068 RH 1,535 2,193 1,613 2,179 RMH 1,001 1,430 1,052 1,421 RM 59i 853 628 848 RLM $21 i $31 1 $228 $309 COMMERCIAL $2,636 $1,055 $2,652 $1,326 INDUSTRIAL 1,318 527 663 1,326 (70% OF MAXlMUl NON-RESIDENTIAL (40% OF MAXIMUM) (50% OF MAXlMUh TAX RATE IMPROVEMENT AREA 11: RESIDENTIAL (74% OF MAXIMUM) RL 2,119 3,027 2,227 3,009 RH 1,445 2,064 131 8 2,052 RMH 941 1,345 989 1,337 RM 588 840 61 8 835 RLM $21 4 $306 $225 $304 COMMERCIAL $1,758 $703 $1,768 $884 INDUSTRIAL 1,055 422 530 4,061 (70% OF MAXIMUM NON-RESIDENTIAL (40% OF MAXIMUM) (50% OF MAXIMUM) ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY TAXONDEVELOPEDPROPERTY % OF ONE-TIME SPECIAL TAX MAXIMUM PERCENTAGE 13.81 % 1996-97 9.48% 1997-98 9.48% I NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS 1.2%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. e e EXHIBIT CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES UNDEVELOPED PROPERTY FOR PROPERTY ANNEXED INTO THE DISTRICT FISCAL YEAR 1996-97 FISCAL YEAR 1996-97 FISCAL YEAR 1997-98 PROPERTY TAX MAXIMUM TAX MAXIMUM TYPE RATES TAX RATES TAX TAX RATE IMPROVEMENT AREA I: RESIDENTIAL RL $309 1,536 2,195 NA 2,182 RMH 1,002 1,431 NA 1,423 RM 598 854 NA 849 RLM $21 b $31 1 NA 2,16: 3,090 NA 3,071 RH COMMERCIAL $2,640 NA $2,655 $1,327 INDUSTRIAL 1,320 NA 1,327 664 (70% OF MAXIMU NON-RESIDENTIAL (50% OF MAXlMUh TAX RATE IMPROVEMENT AREA I!: RESIDENTIAL RL $304 1,446 2,066 NA 2,054 RMH 942 1,346 NA 1,338 RM 588 841 NA 836 RLM $21 4 $306 NA ~ RH 3,012 NA 3,030 2,121 (70% OF MAXIMUIU’ NON-RESIDENTIAL COMMERCIAL INDUSTRIAL 531 1,062 NA 1,056 (50% OF MAXIMUM: $1,759 $885 $1,770 NA ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY TAXONDEVELOPEDPROPERTY % OF ONE-TIME SPECIAL TAX MAXIMUM PERCENTAGE 13.81 % 1996-97 9.48% 1997-98 9.48% NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS 1.2%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.