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HomeMy WebLinkAbout1999-06-22; City Council; Resolution 99-2260 0 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 RESOLUTION NO. 99-226 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING SPECIAL 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 (1999-00) 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 in excess of that as previously approved by the qualified electors of the District. 0 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 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 annual 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 annual 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. 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 andlor amounts of such special tax installments, interest, penalties and I I 0 0 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 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 22 day of June , 1996, by the following vote, to wit: AYES: Council Members Lewis, Nygaard, Finnila, Hall & Kulchin NOES: None ABSENT: None ATTEST: (SEAL) I I 0 0 EXHIBIT A CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES Page 1 UNDEVELOPED PROPERTY FOR PROPERTY ORIGINALLY IN THE DISTRICT MAY 7,1991 FISCAL YEAR 1998-99 FISCAL YEAR 1999-00 PROPERTY TAX MAXIMUM TAX MAXIMUM TYPE RATES TAX RATES TAX TAX RATE IMPROVEMENT AREA I: RESIDENTIAL 1,200 3,000 1,483 2,966 RH 852 2,131 1,053 2,107 RMH 556 1,390 687 1,374 RM 332 829 41 0 820 RLM $1 21 $302 $1 49 $298 RL (40% OF MAXIMUM: (50% OF MAXIMUM) COMMERCIAL $2,548 $1,529 $2,578 $1,547 INDUSTRIAL 1,274 764 1,289 773 NON-RESIDENTIAL (60% OF MAXIMUM: (60% OF MAXIMUM) TAX RATE IMPROVEMENT AREA 11: RESIDENTIAL RL RLM RM RMH RH COMMERCIAL INDUSTRIAL NON-RESIDENTIAL (50% OF MAXIMUM) (40% OF MAXIMUM) $294 1 ,I 77 2,942 1,454 2,908 802 2,006 992 1,983 523 1,307 646 1,292 326 81 6 403 807 $1 19 $297 $1 47 $1,699 $1,019 $1,718 $1,031 1,019 61 2 1,031 61 9 (60% OF MAXIMUM) (60% OF MAXIMUM) ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY TAX ON DEVELOPED PROPERTY % OF ONE-TIME SPECIAL TAX MAXIMUM PERCENTAGE 8.70% 1999-00 8.70% 1998-99 13.81 % 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 2.3%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. 0 0 EXHIBIT P CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES Page Z UNDEVELOPED PROPERTY FOR PROPERTY ANNEXED INTO THE DISTRICT FISCAL YEAR 1993194 FISCAL YEAR 1998-99 FISCAL YEAR 1999-00 PROPERTY TAX MAXIMUM TAX MAXIMUM TYPE RATES TAX RATES TAX TAX RATE IMPROVEMENT AREA I: I I E 1 - 1 - I I - tESIDENTIAL RL RLM RM RMH RH COMMERCIAL JON-RESIDENTIAL $309 849 1,423 2,182 3,072 $2,639 INDUSTRIAL I 1,320 TAX RATE IMPROVEMENT AREA 11: - (50% OF MAXIMUM $1 54 424 71 1 1,091 1,536 $1,584 792 (60% OF MAXIMUM 3ESIDENTIAL $1 52 $305 RL (50% OF MAXIMUM 1,506 3,012 RH 1,027 2,054 RMH 669 1,338 RM 41 8 836 RLM COMMERCIAL $1,760 $1,056 INDUSTRIAL 1,056 633 aON-RESIDENTIAL (60% OF MAXIMUM ) ) " " ) ) - (40% OF MAXIMUM: $31 3 3,107 883 2,207 576 1,439 344 859 $1 25 1,243 $2,670 $1,602 1,335 80 1 (60% OF MAXIMUM (40% OF MAXIMUM) $308 3,047 831 2,078 542 1,354 338 845 $1 23 1,219 $1,780 $1,068 1,068 64 1 (60% OF MAXIMUM) ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY TAX ON DEVELOPED PROPERTY YO OF ONE-TIME SPECIAL TAX MAXIMUM PERCENTAGE 8.70% 1998-99 13.81 % 8.70% 1999-00 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA I1 EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS 2.3%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. 0 EXHIBIT P CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES Page 2 UNDEVELOPED PROPERTY FOR PROPERTY ANNEXED INTO THE DISTRICT FISCAL YEAR 1994/95 FISCAL YEAR 1998-99 FISCAL YEAR 1999-00 PROPERTY TAX MAXIMUM TAX MAXIMUM TYPE RATES TAX RATES TAX TAXRATE IMPROVEMENT AREA I: ~~ RESIDENTIAL ~~~ ~ ~. (50% OF MAXIMUM) RL 3,141 1,553 3,105 RH 2,231 1,103 2,206 RMH 1,455 71 9 1,439 RM 868 429 858 RLM $31 6 $1 56 $312 COMMERCIAL $2,668 $1,601 $2,699 NON-RESIDENTIAL (60% OF MAXIMUM) -r (40% OF MAXIMUM, $1 26 347 582 892 1,256 $1,619 (60% OF MAXIMUM] INDUSTRIAL I 1,334 I 800 RESIDENTIAL TAX RATE IMPROVEMENT AREA 11: 1,349 I 81 0 (40% OF MAXIMUM: (50% OF MAXIMUM) RL $308 $1 54 $31 1 1,232 3,080 1,523 3,045 RH 840 2,101 1,038 2,077 RMH 547 1,369 676 1,353 RM 342 855 422 845 RLM $1 25 COMMERCIAL INDUSTRIAL 1,067 640 1,080 648 NON-RESIDENTIAL (60% OF MAXIMUM) (60% OF MAXIMUM) $1,779 $1,080 $1,799 $1,067 ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY TAX ON DEVELOPED PROPERTY YO OF ONE-TIME SPECIAL TAX MAXIMUM PERCENTAGE 13.81 Yo 1998-99 8.70% 1999-00 8.70% 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 2.3%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. e a EXHIBIT A CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES Page 4 UNDEVELOPED PROPERTY FOR PROPERTY ANNEXED INTO THE DISTRICT FISCAL YEAR 1995-96 FISCAL YEAR 1998-99 FISCAL YEAR 1999-00 PROPERTY TAX MAXIMUM TAX MAXIMUM TYPE RATES TAX RATES TAX TAX RATE IMPROVEMENT AREA I: RESIDENTIAL (50% OF MAXIMUM) $1 26 $31 6 $1 56 $31 3 RL (40% OF MAXIMUM) 1,256 3,141 1,553 3,105 RH 892 2,231 1,103 2,206 RMH 582 1,455 71 9 1,438 RM 347 868 429 858 RLM COMMERCIAL $2,668 $1,601 $2,699 $1,619 INDUSTRIAL 1,334 800 1,349 81 0 NON-RESIDENTIAL (60% OF MAXIMUM) (60% OF MAXIMUM) TAX RATE IMPROVEMENT AREA /I: RESIDENTIAL (50% OF MAXIMUM) $1 25 $31 1 $1 54 $308 RL (40% OF MAXIMUM) 1,232 3,080 1,553 3,045 RH 840 2,101 1,038 2,077 RMH 547 1,369 676 1,353 RM 342 855 422 845 RLM COMMERCIAL $1,779 $1,067 $1,799 $1,080 INDUSTRIAL 1,067 640 1,080 648 NON-RESIDENTIAL (60% OF MAXIMUM) (60% OF MAXIMUM) ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY TAX ON DEVELOPED PROPERTY % OF ONE-TIME SPECIAL TAX MAXIMUM PERCENTAGE 8.70% 1999-00 8.70% 1998-99 13.81 Yo 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 2.3%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. w W EXHIBIT A CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES Page 5 UNDEVELOPED PROPERTY FOR PROPERTY ANNEXED INTO THE DISTRICT FISCAL YEAR 1996-97 FISCAL YEAR 1998-99 PROPERTY TAX MAXIMUM TYPE RATES TAX TAXRATE IMPROVEMENT AREA I: RESIDENTIAL (50% OF MAXIMUM: RL 1,554 3,108 RH 1 ,I 04 2,209 RMH 720 1,440 RM 430 859 RLM $1 56 $31 3 COMMERCIAL $2,671 $1,602 INDUSTRIAL 1,335 801 NON-RESIDENTIAL (60% OF MAXIMUM: TAX RATE IMPROVEMENT AREA II: RESIDENTIAL RL $308 1,524 3,048 RH 1,039 2,079 RMH 677 1,354 RM 423 846 RLM $1 54 COMMERCIAL $1,781 $1,068 INDUSTRIAL 1,068 64 1 (50% OF MAXIMUM: NON-RESIDENTIAL (60% OF MAXIMUM: - I I I I - FISCAL YEAR 1999-00 MAXIMUM TAX TAX RATES (40% OF MAXIMUM: $31 6 869 $1 27 1,258 3,144 893 2,233 583 1,457 348 $2,702 $1,621 1,351 81 0 (60% OF MAXIMUM) (40% OF MAXIMUM] $31 2 855 $1 25 1,233 3,083 84 1 2,103 548 1,370 342 $1,801 $1,081 1,081 648 (60% OF MAXIMUM: ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY TAX ON DEVELOPED PROPERTY % OF ONE-TIME SPECIAL TAX MAXIMUM PERCENTAGE 13.81 Yo 1998-99 8.70% 1999-00 8.70% 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 2.3%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. a 0 EXHIBIT A CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES Page E UNDEVELOPED PROPERTY FOR PROPERTY ANNEXED INTO THE DISTRICT FISCAL YEAR 1997-98 FISCAL YEAR 1998-99 PROPERTY TAX MAXIMUM TYPE RATES TAX TAX RATE IMPROVEMENT AREA I: RESIDENTIAL 1,563 3,127 RH 1,111 2,221 RMH 724 1,449 RM 432 864 RLM $1 57 $31 5 RL (50% OF MAXIMUM COMMERCIAL $2,687 $1,612 INDUSTRIAL 1,343 806 NON-RESIDENTIAL (60% OF MAXIMUM TAX RATE IMPROVEMENT AREA 11: - " -_ " 1 1 -. FISCAL YEAR 1999-00 TAX RATES MAXIMUM TAX (40% OF MAXIMUM) $31 8 3,163 899 2,247 586 1,465 350 874 $1 27 1,265 $2,718 $1,631 1,359 81 5 (60% OF MAXIMUM: RESIDENTIAL $1 25 $31 4 $1 55 $31 0 RL (40% OF MAXIMUM) (50% OF MAXIMUM) RLM 1,533 3,066 1,046 2,091 681 1,362 RM 425 85 1 COMMERCIAL $1,791 $1,075 INDUSTRIAL 1,075 645 ~ :IH NON-RESIDENTIAL (60% OF MAXIMUM) 86 1 2,115 551 1,378 344 1,241 3,101 846 $1,812 $1,087 1,087 652 (60% OF MAXIMUM) ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY TAX ON DEVELOPED PROPERTY I % OF ONE-TIME SPECIAL TAX 1 MAXIMUM PERCENTAGE 13.81 Yo 1 1998-99 I 8.70% 1999-(10 8 70%" 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 2.3%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. 0 0 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES EXHIBIT A Page 7 UNDEVELOPED PROPERTY FOR PROPERTY ANNEXED INTO THE DISTRICT FISCAL YEAR 1998-99 FISCAL YEAR 1998-99 FISCAL YEAR 1999-00 PROPERTY TAX MAXIMUM TAX MAXIMUM TYPE RATES TAX RATES TAX TAX RATE lMPROVEMENT AREA I: RESIDENTIAL (50% OF MAXIMUM) RL $31 5 1,273 3,181 1,563 3,127 RH 904 2,260 1,111 2,221 RMH 590 1,474 724 1,449 RM 352 879 432 864 RLM $1 28 $320 $1 57 COMMERCIAL $2,687 $1,612 $2,734 $1,640 INDUSTRIAL 1,343 806 1,367 820 (40% OF MAXIMUM NON-RESIDENTIAL (60% OF MAXIMUM) (60% OF MAXIMUM) TAX RATE IMPROVEMENT AREA /I: RESIDENTIAL (50% OF MAXIMUM) RL 1,248 3,120 1,533 3,066 RH 851 2,128 1,046 2,091 RMH 555 1,386 681 1,362 RM 346 866 425 851 RLM $1 26 $31 6 $1 55 $31 0 COMMERCIAL $1,791 $1,075 $1,823 $1,094 INDUSTRIAL 1,075 645 656 1,094 (40% OF MAXIMUM) NON-RESIDENTIAL (60% OF MAXIMUM) (60% OF MAXIMUM) ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY TAX ON DEVELOPED PROPERTY % OF ONE-TIME SPECIAL TAX MAXIMUM PERCENTAGE 8.70% 1998-99 13.81 % 9. 7nOL 1999-00 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA I1 EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS '2.3%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. 0 a EXHl CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 1999-00 SPECIAL DEVELOPMENT TAX - ONE-TIME I PROPERTY NPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA I: MAY 7,1991 FY 1993-94 FY 1994-95 N 1995-96 RESIDENTIAL (PER DWELLING UNIT) FY 199 FY 1998-99 FY 1997-98 FY 1996-97 0 - 1.5 DU /ACRE $4,303.24 $4,457.18 2,91 2,880.78 2,863.70 2,846.72 2,843.88 2,843.88 2,813.27 2,716.1 1 8.1 - 15.0 DUIACRE 29 2,880.78 2,863.70 2,846.72 2,843.88 2,843.88 2,813.27 2,716.11 4.1 - 8.0 DUIACRE 4,6 4,564.14 4,537.08 4,510.18 4,505.67 4,505.67 4,457.18 4,303.24 1.51 - 4.0 DUlACRE $46 $4,564.14 $4,537.08 $4,510.18 $4,505.67 $4,505.67 NON-RESIDENTIAL (PER SQ.FT.1 (100% of the Maximum Tax) (90% of the Maximum Tax) 15.1 - 23.0 DUIACRE 2,91 2,880.78 2,863.70 2,846.72 2,843.88 2,843.88 2,813.27 2,716.11 AUTO - GASOLINE 7.19 7.15 7.10 7.10 7.10 7.02 6.78 AUTO CAR WASH 3.88 3.86 3.84 3.83 3.83 3.79 3.66 AUTO - REPAIR & SALES ! $9 24 $9.18 $9.13 $9.12 $9.12 $9.02 $8.71 BANK - WALK IN 20.57 20.45 20.33 20.31 20.31 20.09 19.40 BANK - WITH DRIVE THRU 14.61 14.53 14.44 14.43 14.43 14.27 13.78 BOWLING ALLEY 2.65 2.64 2.62 2.62 2.62 2.59 2.50 HOSPITAL -CONVALESCENT 1 12.1 1 12.04 11.97 11.95 11.95 11.82 11.42 HELIPORTS 3.29 3.27 3.25 3.25 3.25 3.21 3.10 HEALTH CLUB 8.86 8.81 8.76 8.75 8.75 8.65 8.36 GROCERY STORE 3.49 3.46 3.44 3.44 3.44 3.40 3.29 GOLF COURSE 3.67 3.65 3.62 3.62 3.62 3.58 3.46 DISCOUNT STORE 31 .I 1 30.92 30.74 30.71 30.71 30.38 29.33 CONVENIENCE MARKET 4.83 4.80 4.77 4.77 4.77 4.72 4.55 COMMUNIN SHOPPING CENTER 3.30 3.28 3.26 3.26 3.26 3.23 3.1 1 COMMERCIAL SHOPS 3.41 3.39 3.37 3.36 3.36 3.33 3.21 CHURCH 19.95 19.83 19.71 19.69 19.69 19.48 18.81 CAMPGROUND 7.55 7.51 7.46 7.46 7.46 7.38 7.12 HOTEL - CONV. FACICOMM. 3.73 3.86 3.90 3.90 3.91 3.93 3.95 INDOOR SPORTS ARENA 2.50 2.59 2.62 2.62 2.62 2.65 2.64 BUSINESS PARK 2.30 2.38 2.41 2.41 2.41 2.42 2.44 JUNIOR COLLEGE 2.35 2.44 2.46 2.46 2.47 2.48 2.49 LIBRARY 2.62 2.60 2.59 2.59 2.59 2.56 2.47 RESORT HOTEL 3.82 3.79 3.77 3.77 3.77 3.73 3.60 REGIONAL SHOPPING CENTER 5.81 5.77 5.74 5.73 5.73 5.67 5.48 RACE TRACK 3 32.05 31 36 31.68 31.64 31.64 31.30 30.22 OUTDOOR TENNIS COURT 2.76 2.74 2.72 2.72 2.72 2.69 2.60 OFFICE - MEDICAL 3.04 3.02 3.01 3.00 3.00 2.97 2.87 OFFICE - HIGH RISE 3.34 3.32 3.30 3.29 3.29 3.26 3.15 OFFICE - GOVERNMENT 2.92 2.90 2.88 2.88 2.88 2.85 2.75 OFFICE - COMMERCIAL (c 100,000 SF) 7.36 7.31 7.27 7.26 7.26 7.19 6.94 NEIGHBORHOOD SHOPPING CENTER 3.06 3.05 3.03 3.02 3.02 2.99 2.89 MOTEL 1 16.92 16.82 16.72 16.70 16.70 16.52 15.95 MARINA 2.81 2.80 2.78 2.78 2.78 2.75 2.65 LUMBEWHARDWARE STORE 4.85 4.82 4.80 4.79 4.79 4.74 4.58 HOSPITAL - GENERAL 4.42 4.39 4.37 4.36 4.36 4.32 4.17 INDUSTRIAL - COMMERCIAL RESTAURANT - FAST FOOD 8.65 8.59 8.54 8.54 8.54 8.44 8.15 S & L - WITH DRIVE THRU 6.28 6.24 6.20 6.20 6.20 6.13 5.92 S&L-WALKIN 1 17.28 17.18 17.08 17.06 17.06 16.88 16.29 RESTAURANT - SIT DOWN 7.48 7.44 7.40 7.39 7.39 7.31 7.06 RESTAURANT - QUALITY 3 32.42 32.23 32.04 32.00 32.00 31.66 30.57 UNIVERSITY 1.98 1.97 1.96 1.96 1.96 1.94 1.87 NOT IDENTIFIED ABOVE ALL OTHER INDUSTRIAL USES 2.44 2.42 2.41 2.41 2.41 2.38 2.30 NOT IDENTIFIED ABOVE ALL OTHER COMMERCIAL USES 2.57 2.56 2.54 2.54 2.54 2.51 2.43 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA I1 EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS 2.3?'0. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. W 0 EXt CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 1999-00 SPECIAL DEVELOPMENT TAX - ONE-TIME 1 I PROPERTY TYPE FORMATION OR J TAXRATEIMPROVEMENTAREA 11: MAY 7,1991 FY 1993-94 FY 1994-95 FY 1995-96 RESIDENTIAL (PER DWELLING UNIT) 0 - 1.5 DU /ACRE $3,881.24 $3.881.24 $3.839.46 $3.706.86 (90% of the Maximum Tax) PROPERTY TYPE FORMATION OR J TAXRATEIMPROVEMENTAREA 11: MAY 7,1991 FY 1993-94 FY 1994-95 FY 1995-96 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) lO-1.5DU/ACRE I $3,881.24 I $3.881.24 I $3.839.46 1 $3.706.86 1.51 - 4.0 DWACRE 2,339.87 2,339.87 2,314.69 2,234.75 4.1 - 8.0 DUIACRE 3,881.24 3,881.24 3,839.46 3,706.86 8.1 - 15.0 DUIACRE NON-RESIDENTIAL (PER SQ.FT.1 2,339.87 2,339.87 2,314.69 2,234.75 (700% of the Maximum Tax) AUTO - GASULfNE $3.10 $3.21 2.51 2.51 2.48 2.39 HOSPITAL -CONVALESCENT 4.13 4.1 3 4.08 3.94 HELIPORTS 2 .08 2.08 2.06 1.99 HEALTH CLUB 2.88 2.88 2.85 2.75 GROCERY STORE 2.41 2.41 2.38 2.30 GOLF COURSE 1.78 1.78 1.76 1.70 DISCOUNT STORE 7.58 7.58 7.50 7.24 CONVENIENCE MARKET 2.02 2.02 2.00 1.93 COMMUNITY SHOPPING CENTER 1.78 1.78 1.76 1.70 COMMERCIAL SHOPS 2.18 2.18 2.16 2.08 CHURCH 5.61 5.61 5.55 5.36 CAMPGROUND 3.18 3.18 3.15 3.04 BOWLING ALLEY 6.43 6.43 6.36 6.14 BANK -WITH DRIVE THRU 5.1 7 5.17 5.12 4.94 BANK - WALK IN 2.83 2.83 2.80 2.71 AUTO CAR WASH 1.78 1.78 1.76 1.70 AUTO - REPAIR & SALES $3.25 $3.25 15.1 - 23.0 DUlACRE 2,339.87 2,339.87 2,314.69 2,234.75 HOSPITAL - GENERAL 2.83 2.83 2.80 2.71 HOTEL - CONV. FACICOMM. 3 58 3.58 3.54 3.42 INDOOR SPORTS ARENA 2.51 2.51 2.48 2.39 BUSINESS PARK 1.62 5.32 5.32 5.26 5.08 RESTAURANT - SIT DOWN 3.47 3.47 3.44 3.32 RESTAURANT - QUALITY 8.52 8.52 8.43 8.14 RESTAURANT - FAST FOOD 2.23 2.23 2.20 2.13 RESORT HOTEL 1.81 1.81 1.79 1.73 REGIONAL SHOPPING CENTER 2.62 2.62 2.59 2.50 RACE TRACK 8.16 8.16 8.08 7.80 OUTDOOR TENNIS COURT 2.33 2.33 2.30 2.22 OFFICE - MEDICAL 2.07 2.07 2.05 1.98 OFFICE - HIGH RISE 2.11 2.11 2.09 2.02 OFFICE - GOVERNMENT 1.97 1.97 1.95 1.88 OFFICE -COMMERCIAL (e 100,000 SF) 2.55 2.55 2.53 2.44 NEIGHBORHOOD SHOPPING CENTER 2.32 2.32 2.29 2.21 MOTEL 4.96 4.96 4.91 4.74 MARINA 1.78 1.78 1.76 1.70 LUMBEWHARDWARE STORE 3.22 3.22 3.18 3.07 LIBRARY 2.14 2.14 2.1 1 2.04 JUNIOR COLLEGE 1.70 1.70 1.68 INDUSTRIAL - COMMERCIAL S&L-WALKIN 3.91 3.91 3.87 3.74 S & L - WITH DRIVE THRU 3.41 3.41 3.37 3.25 UNIVERSITY ALL OTHER INDUSTRIAL USES ALL OTHER COMMERCIAL USES 2.15 2.15 2.12 2.05 NOT IDENTIFIED ABOVE 1.62 1.62 1.60 1.55 NOT IDENTIFIED ABOVE 1.6C 1.60 1.58 1.53 4h - I I INEXATION DATE FY 1996-97 FY 19! FY 1998-99 FY 1997-98 $3,885.11 23 2,370.23 2,356.18 2,342.21 2,: 2,370.23 2,356.18 2,342.21 2,: 2,370.23 2,356.18 2,342.21 3,s 3,931.59 3,908.28 3,885.11 $35 $3,931.59 $3,908.28 $3.25 2.11 2.09 2.08 2.92 2.90 2.88 2.44 2.42 2.41 1 .80 1.79 1.78 7.68 7.63 7.59 2.05 2.04 2.03 1 .80 1.79 1.78 2.21 2.20 2.18 5.68 5.65 5.62 3.22 3.20 3.19 6.52 6.48 6.44 5.24 5.21 5.18 2.87 2.85 2.84 1 .80 1.79 1.78 $3.29 $3.27 2.54 2.53 2.51 2.87 2.85 2.84 3.62 3.60 3.58 2.54 2.53 2.51 4.18 4.16 4.13 1.70 1.71 1.72 2.14 2.15 2.16 3.22 3.24 3.26 1.78 1.79 1 .80 4.96 4.99 5.02 2.32 2.33 2.35 2.56 2.57 2.59 1.97 1.98 I .99 2.12 2.13 2.14 2.07 2 .08 2.10 2.33 2.18 2.16 2.15 3.96 3.94 3.92 3.45 3.43 3.41 ! 5.39 5.36 5.32 3.52 3.50 3.48 L 8.63 8.58 8.53 2.26 2.24 2.23 1.83 1.82 1.81 2.65 2.64 2.62 8.27 8.22 8.17 2.36 2.34 1.62 1.63 1.64 1.60 1.61 1.62 I I , ! I I I NOTES TAX RATE AREA I INCLUDES PROPERW WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD iNFLATlON RATE WAS 2.3%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.