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HomeMy WebLinkAbout1990-12-11; City Council; 10940 Exhibit 2; COMMUNITY FACILITIES DISTRICT REPORTI I I I 1 I I I I I I I B R I I 1 I CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT REPORT REPORT PURSUANT TO SECTION 53321.5 OF THE GOVERNMENT CODE January 22, 1991 NBS/Lowry Project No. A68-015.025 6 Prepared by: N13S/Lowry Incorporated Engineers & Planners !;an Diego, California I I I I I I I I 8 u I I I I I I TABLE OF CONTENTS Page No I COMMUNITY FACILITIES DISTRICT REPORT ........... DIVIDER TAB DESCRIPTION PART I Boundaries I- Map - consisting of 17 sheets ................ PART I1 Cost Estimates ............. II- PART I11 Rates and Methods of Apportionment ... 111-3 I of Special Taxes PART IV Further Information Regarding the Establishment and Implementation of Rates and Methods of Apportionment of Special Taxes 1. Development Schedule by Zones 2. Development Schedule - Summary 3. Tax Rate No. 1 4. Tax Rate No. 2 I 5. Revenue Summary by Zone 6. Cash Flow - Residential 7. Cash Flow - Commercial/Industrial i I 1 1 I I 1 I I 1 1 I I 1 1 I CITY OF CARLSBAD, CALIFORNIA COMMUNITY FACILITIES DISTRICT NO.l COMMUNITY FACILITIES DISTRICT REPORT "MELLO-ROOS COMMUNITY FACILITIES ACT OF 1982" WHEREAS, the CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNI (hereinafter referred to as the "legislative body of th local Agency"), did, pursuant to the provisions th "Mello-Roos Community Facilities Act of 1982", being Chapte 2.5, Part 1, Division 2, Title 5 of the Government Code o the State of California, and specifically Section 53321. thereof, expressly order the filing of a written "Report with the local Agency for a proposed Community Facilitie District. This Community Facilities District shall herein after be referred to as COMMUNITY FACILITIES DISTRICT NO. (hereinafter referred to as the "District"); and, WHEREAS, the Resolution ordering said "Report" did direc that said "Report" generally contain the following" : I a. A description of the public capital facilities and/o 1 I services, if applicable, proposed for the project; b. A general description of the area to be served by sail facilities; said areas being the boundaries of thl District; c. A cost estimate, setting forth the costs and expense for providing the pub3ic facilities to serve and benefi the properties and residents within the boundaries o the District; d. The rate and method of apportionment of the special ta. in sufficient detail to allow each landowner or residen B A68-015.025:1/16/91 Page 1 of 1 within the proposed District to estimate the annua 1 I 1 I i I I I I I I 1 I I 1 1 amount of payment; e. General terms and conditions relating to the proceed ings. For particulars, reference is made to the Resolution o Intention and Resolution ordering the "Report" as previousl; approved and adopted. NOW,THEREFORE, the undersigned, authorized representative 0. NBS/LOWRY INCORPOKATED, the appointed Tax Consultant an( responsible officer or person directed to prepare the Report pursuant to the provisions of the "Mello-Roos Cornunit] Facilities Act of 1982", being Chapter 2.5, Part 1, Divisior 2, Title 5 of the Government Code of the State of California, do hereby submit the following data: A. DESCRIPTION OI? FACILITIES A Community Facilities District may provide for the purchase, construction, expansion or rehabilitation of any real 01 other tangible property with an estimated useful life of five (5) years or longer, which is necessary to meet increased demands placed upon local agencies as a result of development and/or rehabilitation occurring within the District. 1. A general description of the proposed facilities is as I I follows: (a) Public facilities generally described as a 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 sa.fety center. I A68-015.025:1/16/91 Page 2 of 13 (b) Park improvements generally designated as thc I 1 1 I I I I I I I I I I Il II 1 MACARIO CANYON PARK. (c) Major street improvements in portions of thl following designated public streets: FARADA AVENUE, CANNON ROAD, LA COSTA AVENUE, OLIVENHAII ROAD/RANCHO SANTA FE ROAD and LEUCADIA BOULEVARD. (d) Major bridge and overpass facilities general11 described as the LA COSTA INTERCHANGE, POINSETTIi LANE INTERCHANGE and PALOMAR AIRPORT ROAD INTER- CHANGE. 2. For further particulars as to the facilities, reference is made to the file entitled "DESCRIPTION 01 FACILITIES", which is hereby referenced and incorporatec herein, a copy of which is on file in the Office of thc City Clerk and open for public inspection. I B. BOUNDARIES OF COMMUNITY FACILITIES DISTRICT 1. The boundaries of the District are those properties anc parcels where services are authorized to be provided anc in which special taxes may be levied in order to pay for the costs and. expenses of said facilities. A general description of the area and the boundaries of the District is that property to be served by the installa- tion of the capital facilities as said property is shown on a map as previously approved by the legislative body, said map designated- by the name of this Community Facilities District, a copy of which is on file in the Office of the City Clerk and shall remain open for inspection. 1 I A68-015.025:1/16/91 Page 3 of 13 2. This is a phased construction benefit district. Addi tional property will be annexed to the CFD prior to sai, additional property being developed. These annexation will occur in the approximate same schedule as the nee1 for facilities, the sale of bonds and the constructio; of improvements. The development schedules, revenuc projections and cash flow analyses, as presented in Par. IV hereof, reflect the lands to be taxed within thl proposed CFD and all lands to be annexed in the future. I 1 1 M 8 I 1 I I 8 I I I 1 1 3. A reduced COPY of said map is included herein as Part "1" of this report. C. COST ESTIMATE 1. The cost estimate for the works of improvement for saic District is based upon current dollars, is subject tc escalation. Said project facilities, including expenses and excluding financing costs is estimated to be: I Benefiting Residential Properties $70,762,000 Benefiting Commercial/Industrial I Properties 38,573,000 Total Cost Estimate $109,335,000 The facilities to be constructed will be financed through the issuance of bonds and/or by accumulated cash from the special taxes collected on undeveloped and developed property. The issuance of bonds will increase the cost estimates of those facilities funded by the issuance of bonds by approximately sixteen and three tenths percent (16.3%) to cover bond reserve and dis- count and other costs associated with the issuance of I 8 bonds. A68-015.025:1/16/91 Page 4 of 13 2. For further particulars, reference is made to Part "I1 0 I I I I I I I I I I 1 I 8 I of this Report. D. 1. The Resolution of Intention generally sets forth tk rate and method of apportionment of the special tax t allow each landowner or resident within the propose district to estimate the annual amount that would k required for payment. The special tax shall be col lected in the same manner as ad valorem property taxe and shall be subject to the same penalties, procedure sale and lien priority in case of delinquency, a applicable for ad valorem taxes. The rate and method o apportionment, as set forth in the Resolution o RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX 1 4 Intention is as follows: PROPERTY CATEGORIES AND MAXIMUM TAX All taxable property within the boundaries of th Community Facilities District shall be subject to A"UA SPECIAL TAXES as applicable, based upon the propert categories, maximum tax rates, increases and status o the issuance of building permits, all as hereinafter se forth. Improvement Area I refers to all propertie within the boundaries of the City of Carlsbad Bridge ant Thoroughfare District. Improvement Area I1 is for al. remaining properties within the Community Facilitie! District, not within the Bridge &I Thoroughfare District 1 i A68-015.025:1/16/91 Page 5 of 1: RESIDENTIAL PROPERTY ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY 1 1 I n 1 I 1 I 1 I I I 1 I IE I I All taxable property prior to the issuance of a buildin permit shall be subject to the following maximum annua special taxes, also subject to adjustments as set fort herein: MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/91 IMPROVEMENT IMPROVEMENT PROPERTY CATEGORY AREA I AREA I1 Residential Low (RL) $ 281 $ 277 772 760 Residential Low to Medium (RLM) Residential Medium (RM) 1,294 1,217 Residential Medium to High (RMH) 1,984 1,868 Residential High (RH) 2 , 793 2 , 739 SPECIAAL DEVELOPMENT TAX - ONE TIME Upon the issuance of a building permit, all Residential properties shall be subject to the following describec SPECIAL DEVELOPMENT TAX - ONE TIME, also subject tc adjustments as set forth herein, generally as follows: I MAXIMUM SPECIAL DEVELOPMENT TAX - ONE TIME PER RESIDENTIAL DWELLING UNIT FOR FISCAL YEAR 1990/91 IMPROVEMENT IMPROVEMENT PROPERTY CATEGORY AREA I AREA I1 Residential Low (IRL) $4 , 452 $3,835 Residential Low to Medium (RLM) 4,452 3,835 Residential Medium (RM) 2,810 2,312 Residential Medium to High (RMH) 2,810 2,312 Residential High (RH) 2,810 2,312 C0MMEXCIA.L AND INDUSTRIAL 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 adjustments as set forth herein: 1 A68-015.025:1/16/91 Page 6 of 13 MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY 1: I 1 I I 1 I I 1 1 I 1 E I I 1 1 I PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/91 IMPROVEMENT IMPROVEMENT AREA I AREA I1 Commercial Property $2,400 .OO $1,600.00 Industrial Property 1,200.00 960.00 Agricultural Property -0- -0- All Commercial and Industrial Property, upon the issu ance of a building permit, shall have the option to (1 pay the SPECIAL DEVELOPMENT TAX - ONE TIME or (2) assum the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY for a perio of not to exceed twenty-five (25) years, generally i~ the amounts per property category as follows: MAXIMUM SPECIAL DEVELOPMENT TA: - ONE TIME FOR FISCAL YEA1 1990/91 PER SQUARE FOOT 01 PROPERTY CATEGORY BUILDING AREA IMPROVEMENT IMP ROVEMEN: COMMERCIAL USE DESIGNATIONS ~ AREA I AREA I1 RESTAURANT - FAST FOOD $28.46 $7.58 OUTDOOR TENNIS COURTS 28.14 7.26 CONVENIENCE MARKET 27.31 6.74 BANK - WITH DRIVE THRU 18.06 5.72 CAMPGROUND 17.51 4.99 RESTAURANT - SIT DOWN 15.17 4.72 MARINA 14.85 4.41 BANK - WALK IN 12.83 4.6C AUTO - GASOLINE 8.11 2.89 GROCERY STORE 7.78 2.56 S & L - WITH DRIVE THRU 7.59 3.48 BOWLING CENTER 6.63 2.83 RESTAURANT - QUALITY 6.57 3.09 NEIGHBORHOOD SHOPPING CENTER 6.46 2.27 AUTO CAR WASH 6.31 2.52 S & L - WALK IN 5.51 3.03 RACE TRACK 5.10 2.33 4.26 2.86 4.24 1.80 LIBRARY COMMUNITY SHOPPING CENTER HOSPITAL - GENERAL 3.88 3.18 HOTEL - CONV. FAC/COMM. 3.47 2.52 AUTO - REPAIR & SALES 3.41 1.58 REGIONAL SHOPPING CENTER 3.35 1.61 DISCOUNT STORE 3.22 1.58 GOLF COURSE 3.06 2.14 CHURCH 2.99 1.94 1 OFFICE - GOVERNMENT 2.93 1.88 A68-015.025:1/16/91 Page 7 of 13 cont'd. IMPROVEMENT IMPROVEM COMMERCIAL USE DESIGNATIONS AREA I AREA I1 COMMERCIAL SHOPS 2.90 MOTEL 2.69 OFFICE - HIGH RISE 2.67 OFFICE - COMMERCIAL 100,000 SF 2.56 LUMBER/HARDWARE STORE 2.47 OFFICE - MEDICAL 2.42 HOSPITAL - CONVALESCENT 2.33 INDOOR SPORTS ARENA 2.33 RESORT HOTEL 2.30 UNIVERSITY 2.26 JUNIOR COLLEGE 2.19 ALL OTHER COMMERCIAL PROPERTIES NOT IDENTIFIED ABOVE 2.14 I INDUSTRIAL USE DESIGNATIONS AREA I I I I I I I I I I 1 I I I I 1 1.5 2.0 1.8 1.7 1.51 2.0 2.2 2.2 1.91 1.9 1.91 1.44 IMPROVEMENT IMPROVEME] AREA I: HELIPORTS $10.63 $3.6; 1.51 1.4; 1 .a HEALTH CLUB 2.89 INDUSTRIAL - COMMERCIAL BUSINESS PARK 2.14 NOT IDENTIFIED ABOVE 1.74 ALL OTHER INDUSTRIAL PROPERTIES OR, IN THE ALTERNATE, The "Maximum Annual Special Tax - Developed Property" for an1 fiscal year shall not exceed 13.81 percent of the authorizec "Maximum Special Development Tax - One Time" for the variou: commercial and industrial property categories set forth above in the amount applicable and annually adjusted for eack fiscal year. The percentage rate is based on added financins costs with bonds being issued for 25 years at a weighted average annual interest rate of 11%. B i 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 1 A68-015.025:1/16/91 Page 8 of 13 Cities" will be used. The Index published for the mont of April for the City of Los Angeles under the colum heading of "Percentage Change from Last Year" wil annually inflate each of the Maximum Special Taxes fo properties as follows: A. PROPERTIES WITHIN THE DISTRICT: Not to exceed 50% 1 I I I R 1 I I I I # I I 1 I 1 of the above-referenced increase. B. PROPERTIES TO BE SUBSEQUENTLY ANNEXED: Not t exceed 100% of the above-referenced increase unti annexed. TERM OF TAX The above taxes shall be levied until all bonds havl been discharged and facilities funded and/or guaranteed and the SPECIAL DEVELOPMENT TAX - ONE TIME has bee: paid; however, the ANNUAL, SPECIAL TAX - DEVELOPE1 PROPERTY shall not be levied for a period in excess o twenty-five (25) years per parcel. Residential: Once a building permit has been issued for Residentia. property and the SPECIAL DEVELOPMENT TAX - ONE TIME ha: been paid, the property no longer will be subject to an! annual special tax for this District. Commercial & Industrial: The Commercial and Industrial properties, upon tht issuance of a building permit, have the option to (1: pay the SPECIAL DEVELOPMENT TAX - ONE TIME or (2) assum< the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY, as sei forth above. Upon the issuance of any building permit no further increase or escalation is authorized. I 1 I A68-015.025:1/16/91 Page 9 of 1: ALLOCATION OF COST AND TAX 1 I II 1 I I I I i I I I I 8 Total capital costs for all authorized facilities shal be allocated as follows: I Approximately 65% to residential property, approxi mately 35% to commercial and industrial property The above costs exclude costs of issuance a needed. Residential Property: Shall be taxed in an amount sufficient to meet th approximately 65% share of facilities, which tax wil include costs of issuance, interest and other costs including sinking fund payments for future constructiol as applicable. m I Commercial and Industrial Property: Shall be taxed in an amount sufficient to meet the approximately 35% share of facilities, which tax wil: include costs of issuance, interest and other costs, including sinking fund payments for future constructior R as applicable,, COLLECTION OF ANNUAL TAX Residential: Determine monies necessary to make payment on bond debt service, replenish reserve, pay bond and City admini- strative costs, and create a sinking fund for the provision of public -capital facilities. Reduce this amount by the funds collected from Special Development Tax - One Time levied against residential properties. The remaining funds needed are to be collected by the levy of the annual Special Tax - Undeveloped Property on A68-015.025:1/16/91 Page 10 of 1 1 undeveloped taxable residential acreage, in the percen tage required, not to exceed the maximum tax. Commercial and Industrial: Determine monies necessary to make payment on bond deb service, replenish reserve, pay bond and City admini strative costs, and create a sinking fund for th provision of public capital facilities. The fund needed are to be levied in the following two priorities 1 I I I 1 1 B I 1 8 I 1 I I I I FIRST: Levy the Annual Special Tax - Developed Property, not to exceed the maximum tax. Levy the Annual Special Tax - Undeveloped Property on undeveloped taxable commercial an industrial acreage, not to exceed the maximu SECOND: I tax. Funds collected from "Special Development Tax - On Time" shall be applied to current or future con struction, to1 reduce bond sales or to call outstandinl bonds to reduce annual debt service. I 2. The full text of the "RATE AND METHOD OF APPORTIONMEN' OF SPECIAL TAX" including definitions, property classi fications, allocation of construction cost, apportion. ment, levy, collection and credit to fees is includec herein as Part 'rIII1l of this Report. E. GENERAL TERMS AND CONDITIONS 1. SUBSTITUTION FACILITIES I The description of the public capital facilities, as se. forth herein, is general in its nature. The fina. nature and location of improvements and facilities wil. be determined upon the preparation of final plans an( A68-015.025:1/16/91 Page 11 of . specifications. The final plans may show substitutes i lieu, or modification to the proposed work in order t accomplish the works of improvement, and any SUC substitution shall not be a change or modification i the proceedings as long as the facilities provide t service substantially similar to that as set forth i. this Report. 1 I I I l I P E I t I I E 1 1 2. BONDS In order to finance the public capital facilities as se forth in this Report, it is necessary that bonds be issued pursuant to the terms, conditions and authori- zation as set forth in the "Community Facilities Act oj 1982", being Chapter 2.5, Division 2, Title 5 of thc Government Code of the State of California, commencinc with Section 53311- thereof, and specifically Article E therein. 1 3. APPEALS AND INTERPRETATION PROCEDURE Any landowner or resident who feels that the amount ox formula of the special tax is in error may file a notice with the Agency appealing the levy of the special tax. An appeals panel of 3 members, as appointed by the Agency, will then meet and promptly review the appeal, and if necessary, meet with the applicant. If the findings of the Appeals Board verify that the tax should be modified or changed, a recommendation at that time will be made to the Agency and, as appropriate, the special tax levy shall be corrected, and if applicable in any case, a refund shall be granted. The time period used for calculating any refund shall be limited to the three (3) years proceeding the appeal. 1 A68-015.025:1/16/91. Page 12 of 1 1( I Interpretations may be made by the Agency by Resolutio for purposes of clarifying any vagueness or ambiguity a it relates to any category, zone, rate or definitio R I 1 I I It I E 1 II. 1 E ! P IC 8 E applicable to these proceedings. It is my opinion that the special tax rate and method o apportionment, as above set forth, is fair and equitable uniformly applied, and not discriminatory or arbitrary. Executed this of , 1991. NBS/LOWRY INCORPORATED 1 BY: ENGINEER OF WORK Based upon the above in Paragraph A (Description of Facili ties), it is my opinion that said facilities are those tha are necessary to meet increased demands placed upon the loca Agency as a result of development and/or rehabilitatio occurring within the boundaries of the District and further it is my opinion that the cost estimates for the works o improvement for said District, based on current dollars, a set forth above in Paragraph C are sufficient. LLOYD HUBBS City Engineer for the I: CITY OF CARLSBAD (MAY INCLUDE ADDITIONAL SIGNATURES OF CITY STAFF) A68-015.025:1/16/91 Page 13 of I I I I I I I I 1 I I I I I I 1 1 I I PART I BOUNDARIES COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARLSBAD The Boundaries of Community Facilities District No. 1 Improvement Area No. 1 and Improvement Area No. I1 are show on the Boundary Map. The description of each Parcel withi the said District is the Assessor's Parcel Number assigned b the County Assessor's office of San Diego County. Part I - 1 II I 1; I I il I I 1 I I ~__ BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARLSBAD. COUNTY OF SAN DIEGO. STATE OF CAUFORNIA LEGEND -..--*- an BOUNDARY .1----- ZONE BOUNDARY PARCEL BOUNDARY ....*....**. IMPROEUENT AREA EWNDbRY ASSESSOR'S PARCEL NU- OR = ASSESSOR'SBW AND PAGE GB PARM NUMBER AG AGRICULTURAL LAND INDEX MAP mIu FILED IN THE om= oc THE am CLER(( OF ME an OF CARLSBAD MIS I/ DAY OF- 1980 an OF CARLSAD I HEREBY mnn THAT THE WHIN MAP SHOWNGJHE BOUNDARIES OF COUMUNIM FAaunEs DISTRICT NO 1 OF THE an OF CARLSBAD COUNTY OF SAN MEGD STATE OF CWFORNIA WAS AP~OWJ BY ME apl ccuNaL OF mE an OF CARLSEAD' AT A REGULAR ME~ING' mmEw HELD ON mi 2 DAY OF UM WP . 19%. BY ITS RESWUTlffl NO '?O-Y31 an CLERK 2- OF THE 3 an OF CARLSEAD h ,,TI *l flL5p THIS /9" DAY OF j, %m+'< &T % %? yy%%??$% C%!!pld:%4%Y%?&%p&E& ZTY ff% ZEZ. STATE OF CMIFORNIA . 19W. AT ME HOUR OF /E'/a O'CLOCK LU IN BOOK -;Ad R 4+,, 7 MU" RECOROER d 7HE CWNpl OF SAN WEGO EFERQUX THE SAN DIEGO COUNTY ASSESWS MAPS FW A DETAILED mmipnm OF PARCEL LINES AND DIUENSWS %EET 1 OF 17 9 I ~ ( i I i 1 ~ E i s 1 BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARLSBAD. COUNTY OF SAN DIECO. STATE OF CALIFORNIA SEE SHEET I VZ+ 1 AU P- NOT imnna ASSESMR s P*RcEL Nuum 2 NL PAR- *RE WHIN IY *REA NO 1 PUCUAR URPORT \ og - o - -0- ----J WEETZffl Urn TVE UH OEM C(XIHW ASSESSC(( S YAPS FW A DETULED OESCRITPION OF PARCEL UNES AN0 MYOISmNS 1- I: E3 0 UND A R IE S OF COMMUNITY FACILITIES DISTRICT NO. 1 CITY Of CAFILSBAD. COUNTY OF SAN DIEGO. STATE OF CALIFORNIA I[ I .I I ’I I 11 1, c i i I I I I ZONE 5 d N V 1- - em NOES 1 AIL Pu1QLs NOT IDOllFSO YlH AN *ssESyII’S PARaL WUBER UIE HOT WHIN lHC CCUYUMlY FAWnES MSlRICl 2 uLP*RQLs~YTnnulpRoyoKNT sEE-5 *RuIK) 1 PEW2 PE S€El 15 omT30F17 REFERENE THE SAN MEGO CWNM ASSESSOR s urns FOR A mm DE~P ncu CF PAR- LINES *NO ~yp19cus. _r I I I I I 1 I I 1 I 1 I I I I 1 I I I BOUND A R IES OF COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARLSEAD. COUNTY OF SAN DIEGO. STATE OF CALIFORNIA ZONE 7 VZF 1- - Mo NOTES. 1 AU P*RCELS NOT lmmm wru *N AS- s P*RCEL YUMBER ARE NOT WWlN WE COMMUNITY FACIUnES MSTRlCT 2 ALL PAR- *RE 'MTHlN IUPROWOIT AREA NO 2 YE WET 0 mEEi 4 OF 17 Y ~mma %E SAN XGO COUNTY ASSESSOR s uws FOR A OETULED OEmrwcu OF PARCEL UNES AND OIYUIYONS i 1 I I I C 1 1 I I 1 I I I I I 1 I 1 ~~ E! 0 U ND A R 1 E S OF COMMUNITY FACILITIES DISTRICT NO. 1 Clpl OF CARLSBAD. COUNTY OF SAN OIEGO. STATE OF CALIFORNIA ZONE 8 a hi V 1- = 600 NOES 1 AU PARCELS NOT IOENllFlEO MM AN ASSEW 5 PARCEL VUUEER ARE NOT 'MMlN ME CWUUNllY FACILITIES DISTRICT 2 ALL PARCELS ARE WHIN IUPROMlENT AREA NO 2 I I I SEE WEE1 3 REFERENCE WE SAN 31EGO COUNTY ASSESSORS MAPS FOR A DETAILED OESCRITI'ION Cf PARCEL UNES AND DIUENSDNS SHEET 5 OF 17 WE1 I' I' I 1 I I 1 1 I I I I I I 1 I 1 1 I ~~ IB 0 UND A R IE S OF COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARLSBAD COUNTY OF SAN DIEGO STATE OF CALIFORNIA 16 96' ZONE 9 .y 1'-U)o NOTES 1 All PMCELS HOT IDENMrn ITH w *ssEsMRs PMC NUY6ER *RE NOT WHIN THE COYYUNIW FACIUllEf DIS 2. UL P- *RE *THIN IYPRO'WMT *REL. NO 1 SHEETGCf REFEKNE ME 5M MEW WJNn Aspssc(13 YLPS Fa( A MLdEO -TAM( ff PMcF1 LINES ANU DIMENSONS I ' ' i I 1 I' I 1 I 1 1 I I ;I I 1 I I I BOUND A R IE S OF COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARL.SBA0. COUNN OF SAN OIEGO. STATE OF CALIFORNIA ZONE 11 1- - 600' NOTE% I. W. PARCELS NOT IDWilflW WlH AN ASSESSMI'S PARCEL NUUBER - NOT UlTHlN THE COUUUNIN FAaunEs DISTRICT 2. W. PARCELS ARE WHIN IYPROKYENT AREA NO. ' YiEET 7 OF 17 i REFERMQ WE SAN OlEM CWNTT ASSESSCWS UAPS FOR A DETAllED DESUIITPION OF PARCEL UNES AND OIUENSCUS I' IB 0 UND A RI E S OF COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARLSBAD COUNTY OF SAN DIEGO STAE OF CALIFORNIA I I ZONE 11 ozfi 1- = 600 NOTES 1 AU PARCELS NOT IDLNllFIED MM AN ASSESMR S PARCEL NUMBER ARE NOT YllHlN ME CCUYUNIN FAUUllES DISTRICT 2 AU PAREL5 ARE WHIN IMPROMUENT MEA NO 1 m SIET 9 I I t \cig3 i 1 I i I t .._..i MEET 8 OF 17 REFERENCE ME SAN OlEGO COUNTY ASSESSORS MAPS FOR A OETNLED DESCRlTPlCU OF PARCEL UNES AND OlUENSloNS 1111.1, , 11.11111.11.1111, ,I 11" 111111111111 nl111m1.1111.mn" 111 I’ I I I 1 I I I I I I I 1 I i I I I I BOUND ARIES OF COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARLSBAD COUNTY OF SAN DIEGO. STATE OF CAUFORNIA ZONE 12 T7z- ,- - 500 NOTES 1 ALL PARCELS NOT iomnnm wn AN AS- s PARCEL NUMBER ARE NOT MTHlN THE COUUUNIR FACILITIES DISTRICT 2 AU PAR- *RE MmlN IUPROMYENT *Ru NO I MEET 9 OF 17 REFClENCE THE SAN DIEM CWNn ASSESSORS MMS FOR A OfTAJLEC D€SC?ITplaY OF PARCEL UNES AND DINEN?4M% I I I I I I I I i I I I 1 I I I I I I El OU N D A R IE S OF COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARLSBAD. COUNTY OF SAN GIEGG. STATE OF CALIFORNIA ZONE 14 T7z- 1. - Bm NOES. 1 ALL P- NOT iDmnnw urn AN ASSESSCaS P*RcEL NUMBER *RE HOT VATHIN THE COUYUNIPT FAUUlES MSTRlCT SEE SHEET 4 1 188 PE SHEET 11 020-1 1 @ j ; 020-18 020-17 SHEET 10 OF 17 REFERENCE THE SAN OIEU) WJNW ASSEQMRS YAPS FOR A D€T*ILED OEYRlTplON OF P*RC€L UNES AND MUENSONS. I I I I I I I I I I I I I I I I I I I E3 0 U N D A RIE S OF COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARISBAD. COUNTY OF SAN DIEGO. STATE OF CALIFORNIA ZONE 15 VZ- >* I em' NOTES. 1. ALL PARCELS NOT iwnnm mni AN ASSESSX'S PARCEL NUMBER ARE NOT WTHIN THE CMlUUNIN FAUUllES DISTRICT SEE WEET 10 SHEET 11 OF REFERENCE THC SAN >(EGO CWNn ISYSXYI'S MAPS FOR A OETNLED DESU nm I I I I I I I I I I I I I I I 1 I I I ~~~ BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARLSBAO. COUNTY OF SAN DIEGO. STATE OF CALiFORNlA ZONE 19 ,i v 7 SEE WEE7 2 % '- j 8W NOES i. AU pmas NOT iDEunnm mm AN ASSESSOR'S PARCEL NUUQER ARE NOT MWlN THE COUUUNll FACILITIES DISTRICT 2. AU PARCELS ARE WWIH IUPROMUOlT AREA NO. I YE SHE13 15 I ?\,\\,\ '\, '\ \. b % E; 0 WEET 12 OF i7 REFEROICE 7HE SAN DIEGO CWNTY ASYSSM1'S MlpS FMI A DETAILED OESCRIII'ICU OF PARCEL UNES AN0 DIUENYCUS. 1 I i I R I I I I I I I I I I I I i E I3 OUND A R IE S OF COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CASLSBAO. COUNTY OF SAN DIEGO. STATE OF CALIFORNIA NOES. 1 AU P*RCELS NOT imnm mm u( ASSSW?~ P*R~ NUYBER ARE NOT WTHlN Tm COlYUNln FAOUTIES aSTRlCl 2 AU P*RcELs *RE YMN IYPROWT *RE* NO 1 ZONE 19 PE DM 12 d v V 1. - xa n - ,- Y : Y w PE SHEET 12 REFERENCE THE W DlEM CWNTI A-S UAPS Fal A MTULEC DEscR1lUCU ff P*Rm LINES *NO MYMSCUS. ma 15 a 17 F- 1 I I II - E3 0 UN D A R IE S OF COMMUNITY F,AClLlTlES DISTRICT NO. 1 CITY OF CARLSBAD, COUNTY OF SAN DIEGO. STATE OF CALIFORNIA NOTES: 1 ALL PARCUS NOT IDMTlflED WTH AN ASSESSOR'S PARCEL NUMBER ARE NOT MWlN THE COMMUNITY FACILITIES DISTRICT ZONE 19 2. ALL PARCELS ARE WHIN IUPROMUENT AREA NO. 1 ', I I I I I I I I I 1 I I I I I I I 1 I ~ BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARLSEAD COUNTY OF SAN DIEGO STAF OF CALIFORNIA ZONE 20 T7ZF 1. - YXI Nom I blLPU1(LYmmnrmmw*mnmrum - M mi wm M -n r- msmm 2 UL Pucps M UTU YRlOIom rn na I r-'-T-- I 1 'a IC 1-H q I& I LLL I I h 9 I I I I. ,el 5EL 901 I2 Fsmwa M su am -n -s y*R ra A Dnam ESYJIROW m PumuEs uo D.TyoDp. ocn 11 I I I I I I I I I 1 I I I 1 I 1 i I I - BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARLSBAD. COUNTY OF SAN DIEGO. STATE OF CALIFORNIA 1’ - 6W’ NOTES: I. NJ. PARCELS NOT iamnnm urn AN ASESSCWS PAR^ NUMBER ARE NOT WHIN THE COUYUNIN FACIUNS MSTi 2. NJ. PARCELS ARE UMIN IYPROYEUMT *RE* NO. 1 DETAIL “A” NO SCALE - WEET 16 M REFERENCE THE SAN DIEGO COUNTY ASSESSOR’S YAPS FW A DETAILED OESCRITPION OF Pmca LINES AND DIUWSIONS. R I I I I I I I I 1 1 I 1 I I I I I I BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARLSBAD. COUNTY OF SAN DIEGO. STATE OF CALIFORNIA ZONE 24 vz- 1- - YY) NOTES i BU PMICELS NOT iwrnnm WTH w 1ssmcos PAR= NU- ARE NOT MMN THE CCWUNIW FAaunEs DI~ PE SHEET 5 WET 17 CS 17 mcmicz M sw DIEGO CCUNT~ *SSEDOR s YAPS FCR & mum oEscmPnw a PAR= UHES wo DIUMSCNL I I I I I I I I I I I I 1 1 I I I I PART I1 COST ESTIMATES COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARLSBAD Residential Exhibit "Agt I Commercial/Industrial Exhibit I' B It Part I1 - 1 0. I1 c If It 11 I I1 I1 I 11 I It II I 8 11 II oc - I1 I I I 1 II - I1 11 -111 ooo o omooo OVIM IIMI . - 0- In*Q.O*O-Ln, Incoo II MI 2 ji N.-h .- II II II II II 11 b 1: II II 0 It N I1 II II I II II I I I I I I I I I I I 1 I I I I 1 I I 3 "! Y, 3, M x c I1 NI ln z II w II u I1 LI: I1 w I1 n II 1 II II 'c) II II 0 IIZ c! I1 In- *. !I ?. I1 c II I1 It * * IIX 3 II a II II e I1 I1 0 II I1 II - II 0 I1 II h*eo*O II M 0 II OIINIlbMrO IIln g :!If; - v I1 II a I( II NV1-.h II 9. '? ln I; '0, II - II I1 '4.0- *--e ;I M. '4- s fl 8 II a II I1 g IIWII NN IIIn c v) I1 LI: I1 w II u I1 w I1 II u ;I I1 - ;; gqru;r If g x '4 II - II IIwlIMbr* a II IIQ '0 +i$ 5 I1 LI: II - - II M II Il'c)lOhCOOII)c M I1 N I1 OOlnc I1 II-QN- iiq ? 11- II u I1 w I1 w I1 - II N u II a I1 u I1 B II 3 CT II LI: I1 II I1 II Sii-II!2?k3ZIIZ c= kII6 * *. il '0, = 1; u if o~h-'4 b M II h n II w II -lnAZ II 9 -8 2'4 - I1 - I1 CT I1 II a II I1 I1 w IlhhInlnLR -tn llbb%%% F M, I5 ;; P II &.k. -.- +3 !I !5;;ZiIK;MNI<NI s + 7c II wtzz Ol-m IINN--- -1W I(NN000 Ilhhbbb 5 -I y i; N, z a v) ann II MM---- n \ - - I1 - v) E %I1 IIOOMMM w h M E 0 ?I1 IlhhOOO (Y v1 N U M eo I1 u w I1 c u 11 I1 0 M! 0- -I F UIIIU~IINN--- 2 z v1 a e e E2 ? r II n w II m~ln~ln,yln~ W c) 4 e c I1 IIZL IllnVINNN II w II InlnMMM u II ne II MM.-F- u11 -11 ----- a II wz II lnmm~~ II w 3 II II u II n p 3. MM VIYI 311 Ilhh-re 311 llNNS0QQ) '4 I1 u w I1 M II u u I1 11 II I1 MLI: IlOO*** IIW llMMOOO II nu II NNF-F -c E!? k! 311 IlOO*** u iinwiilnInu** 3 3 9 ; gjjq ** :3 u II ne II samlnln .I - 11 - II c I1 w z I1 v) II w 3 II w II u I1 MM - 2 311 IIMMNNN -* z I- II I1 e CL It u 0 I1 - IILL lloou*u LI: Z IIW IIMMNNN c o iinciilnln~~u n II - II 2 n ciiw=II n w rniiw311 Ed E! ? 22 8 .. Ly e -* v) II u I1 !2 n - cz n- e 33333 22; cannnn v)u3 -15rn~ CT a u*cc u--m oznw uus2 LI:(YaLI:LI: v) \ u \ E 9 zz 2-I +rnz 55 VLI: (Ye m v) -I 3 n wv) I -I-lZZX =E gz LI: zpz uz 5 I I I I I I I I I 1 I I I I 1 I I I I PART I11 RATES AND METHOD OF APPORTIONMENT OF SPECIAL TAXES COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARLSBAD Part I11 - 1 I I I I I I I I I I 1 I I I 1 PART I11 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 RATES AND METHOD OF APPORTIONMENT I OF SPECIAL TAXES A special tax applicable to each parcel of land in Cornunit! Facilities District No. 1 (CFD) of the City of Carlsbad California shall be levied and collected pursuant to thc special tax liability as determined by the City Council 0. the City of Carlsbad, acting in its capacity as the legisla- tive body of the Community Facilities District based on tht appropriate amount or rate for the various classes of pro. perty, all as described below. I. DEFINITIONS Definition - the terms herein set forth have the follow. ing meaning: I "AGRICULTURAL LAND " Land specifically designated in thc Local Coastal Program as agricul. tural or zoned L-C (Limited Control or zoned E-A (Exclusively Agricul- ture) and/or under Williamson Act 0: land which has been rezoned to ai agricultural use through a City zoni change process. 1 "ANNUAL SPECIAL TAX - DEVELOPED PROPERTY" The maximum annual special tax tha. may be levied on non-residentia property that has become developed I A68-015.025:1/16/91 Page 1 of 21 I I i I I I I I I I I I I 1 I "ANNUAL SPECIAL TAX - DEVELOPED PROPERTYn (cont'd) property subsequent tc I being included in the CFD. "ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTYn The maximum annual special tax thal may be levied on any undevelopec property beginning in the initia: fiscal year or subsequent initia: fiscal year. I "ASSESSOR'S PARCEL" A parcel of land as designated on l map of the San Diego County Assesso and which parcel has been assigned # 1 discrete identifying number. "BONDS" . Means the bonds of the CFD issuec and sold to finance public facil ities which are necessary to thc development of the property withii the CFD and the Improvement Area. "CFD" Means all the property within thc CFD that receives benefit from th public facilities to be finance with the proceeds of the sale of th Bonds and the levy and collection o Special Tax. I "COMMERCIAL PROPERTY" Means an Assessor's Parcel which i or will be developed for commercia or industrial use as permitted by A68-015.025:1/16/91 Page 2 of 2 I I II I I II I I I I I I I 1 I " COMMERCIAL PROPERTY" (cont'd) the general plan and lan I "DEBT SERVICE" Means the amount of principal of an interest on the Bonds which must b paid from the Special Taxes leviet in each Fiscal Year on Develope1 Property and Undeveloped Property. I "DENS ITY " means for Residential Property, thc density determined by dividing thl number of lots or parcels in i recorded subdivision or parcel map or for multi-family units, such a! i condominiums and apartment coma plexes, the number of dwelling unit: as shown on the map therefor, by thc developable area of the lam therein. use regulations of the City. "DENSITY CATEGORY" Means the density categories con- tained in Table 1 and 3 below foi Residential Property. "DEVELOPABLE AREA" The net acreage of an assessor's parcel of land that can be devel- oped. The net acreage excludes permanent open space, one-half oi the area having slopes of 25% tc 40%, all area exceeding 40% slope, major utility rights-of-way and I A68-015.025:1/16/911 Page 3 of 2C I 1 I I I I I 1 1 I I I 1 I "DEVELOPABLE AREA"' (cont'd) major street rights-of-wa but includes all local streets ar cut and fill slopes with-in subdivi sion boundaries. I "DEVELOPED PROPERTY 'I An assessor's parcel in the CFD fc which a building permit has bee issued on or before March 1 of fiscal year. If the constructed in provement for which the buildin permit is issued does not includ all of the developable land area than those portions remaining shal 1 be considered undeveloped property. 'I DWELLING UNIT I' Is one or more habitable rooms whic are occupied or which are intende or designed to be occupied by on family with facilities for living sleeping, cooking and eating. D "FISCAL YEAR" The period starting July 1 an I ending the following June 30. "IMPROVEMENT AREA" Means the property within a specia designated Improvement Area of th CFD. "INITIAL FISCAL YEAR" The fiscal year starting July 1 following the formation of the CFD. "OPEN SPACE" Land that is undevelopable unde either open space or constrained A68-015.025:1/16/91 Page 4 of 2 1 I I I I I I I I 1 I I I I I "OPEN SPACE" (cont'd) land ordinances or lanc that is dedicated in perpetuity a: open space or general plan ope1 space that has no pending or ap- proved commercial use discretionar] action. I "RESERVE FUND" Means the reserve fund for tht 1 Bonds. "RESIDENTIAL PROPERTY" Means an Assessor's Parcel which ir or will be developed for residentia use as permitted by the general pla and land use regulations of th City. "SPECIAL DEVELOPMENT TAX - ONE-TIME" A one-time tax levied concurren with the issuance of a buildin permit. This tax replaces portion of the following existing develop ment fees : I Public Facilities Fee Traffic Impact Fee Bridge & Thoroughfare District No. "SPECIAL TAX" The annual special tax to undevel oped land, the annual special tax t I developed commercial and industria land and the one-time specie development tax levied and collect€ on issuance of building permits. A68-015.025: 1/16/91 Page 5 of 2 I 1 I 1 I I I I i I I 1 1 I 1 "SUBSEQUENT INITIAL FISCAL YEAR" The fiscal year starting July 1 following the annexation of taxabl property to the CFD. "TAX EXEMPT PROPERTY" Properties within the CFD public1 owned or operated which are normal1 tax-exempt under California la I including public schools, parks drainage ways, greenbelts, dedicate' open space and streets. "TAXABLE PROPERTY" All of the area within the bound aries of the CFD which is not exemp from the special tax pursuant to la1 and is undeveloped residentia property and is undeveloped and/o. developed commercial and industria. property. Land owned by a Public entity which is leased to a privatt enterprise shall be considerec taxable property. 1 "UNDEVELOPED PROPEIRTY" All taxable property in the CFD not classified as developed property. 11. PROPERTY CLASSIFICATION For each Fiscal Year,- the City shall cause each Asses- sor's Parcel i.n the CFD to be classified as Tax-Exempt Property or Taxable Property, and shall classify Taxable Property as elither Developed Property or Undeveloped Property. I A68-015.025:1/16/91 Page 6 of 2C I 8 I I 1 I 8 I l 1 I I I I 111. ALLOCATION OF CONSTRUCTION COST AND TAX The existing development fees being replaced by thc special taxes in the CFD would fund the proposed improve- ments on an extended construction schedule if all pro- perties paid the development fee when building permit: are issued. Elased on a projection of land uses and thc development fee to be paid, approximately 35 percent (35%) of the total construction cost shall be applicable to commercial and industrial uses and approximately 6: percent (65%) shall be applicable to all residentia: uses. The above costs exclude costs of issuance a: needed. I I 1 A. 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, includinc sinking fund payments for future construction as 1 applicable ,, B. COMMERCIAL AND 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 costs, includinc sinking fund payments for future construction as applicable. I IV. ANNUAL SPECIAL TAX - APPORTIONMENT, LIWY AND COLLECTION A. SPECIAL TAX - UNDEVELOPED PROPERTY 1. Residential. Property - For each fiscal year, begin- ning with the first fiscal year following the forma- A68-015.025:1/16/91 Page 7 of 20 1 I I I I I 1 1 I I 1 1 I 1 tion of the CFD or the issuance of bonds, the Cit shall cause a special tax to be levied on all unde veloped residential property as follows: a. The maximum special tax for each Assessor' Parcel of undeveloped property which is desig nated as residential property shall be determine based on its density category and the corres ponding maximum special tax amount per acre se forth in Table 1. The density category for SUC undeveloped property shall be based upon thl density defined by the city general plan. Thl acreage of a parcel shall be computed on it I I i developable area. b. Beginning July 1 of the 1991/92 fiscal year an( on July 1 of each of the years thereafter, the annual special tax as set forth in Table 1 foi each density category of residential property ir the CFD shall escalate at a rate equal to one- half the annual escalation rate as determined bj the "Construction Cost Index for ENR 20 Cities' as published by McGraw Hill, Inc. I in the pub- lication "Engineering News Record". The inde, published for the month of April proceeding said July 1 for the-City of Los Angeles shall be used. The percentage increase from the previous year shall be the maximum annual escalation, For properties annexing to the CFD, the "Special Tax - Undeveloped Property" shall escalate at the A68-015.025:1/16/91. Page 8 of 20 1 I 1 1 I I 1 1 1 I I s I I 1 1 1 I full annual escalation rate as determined by thc ENR Construction Cost index, as set forth above beginning July 1 of the 1991/92 fiscal year unti said property is annexed in a "Subsequent Initial Fiscal Year". Following the "Subsequent Initia: Fiscal Year" the tax shall escalate at thf one-half rate set forth above. I 1 c. The "Annual Special Tax - Undeveloped Property' shall be apportioned and levied in each fiscal year at an amount equal to 85% of the applicable maximum special tax for residential property. d. If it is determined for any fiscal year that the total revenue from and/or applicable to residen- tial property including the annual special taxes apportioned and levied on undeveloped residential property and the "Special Development Tax - One-Time" , together with any available earnings on the reserve fund and the proportionate share of fees paid to be credited to the CFD from outside the CFD, is less than the amount needed: (i) to pay the required debt service (ii) to replenish the reserve fund (iii) to cover all administrative expenses of the City for- the CFD and the bonds, I (iv) pay for public capital facilities then the amount of the special taxes to be apporti.oned and levied pursuant to this paragraph (1.) ahove shall be increased proportionately, as A68-015.025:1/16/91 Page 9 of 20 I 4 1 I I I I I 1 I I E I il I appropriate, to eliminate or reduce the deficit but not to exceed the maximum special tax as se I forth in Table 1. e. The "PLnnual Special Tax - Undeveloped Property shall be apportioned and levied on all unde veloped residential land until the "Specia Development Tax - One-Time" has been paid. I the "Special Development Tax - One-Time" is no paid on or before March 1st proceeding a give. fiscal year, the "Annual Special Tax Undeveloped Property" shall be levied for tha fiscal year. I f. If an assessor's parcel is not fully developec when the "Special Development Tax - One-Time" ii paid, that portion of said parcel remaininc undeveloped shall continue to have the "Annua. Special Tax - Undeveloped Property" levied 01 said remaining portion. 2. Commercial and Industrial Property - For each fisca. year, beginning with the first fiscal year followin! the formation of the CFD or the issuance of bonds the City s,hall cause a special tax to be levied 01 all undeveloped commercial and industrial property a: follows: a. The maximum special tax per acre for commercial, industrial and other special land use categoriez shall be determined based on the maximum special tax amounts set forth for such property in Table A68-015.025:1/16/91 Page 10 of 2( I 1 1 m I I I I 1 I 1 I 1 I 1 2. The acreage of a parcel shall be computed o its developable area. I b. Beginning July 1 of the 1991/92 fiscal year an on JulLy 1 of each of the years thereafter, th annual special tax as set forth in Table 2 fo commercial and industrial property shall escalat in the same manner as for residential property a set fcirth in paragraph IV A(1) (b) above for pro perties in the initial CFD and/or subsequent1 annexing to the CFD. I c. If an assessor's parcel is not fully develope when the "Annual Special Tax - Develope Property" is levied, or the "Special Developmen Tax - One-Time" is paid, that portion of sai parcel remaining undeveloped shall continue t have the "Annual Special Tax - Undevelopel Property" levied on said remaining portion. 1 3. Agricultural Land - Agricultural land as defined is exempt from a special tax except said land shall bc subject to the "Annual Special Tax - Undevelopec Property" upon the issuance of a Conditional Usc Permit for non-agricultural uses on agricultural lanc or City Council approval of a zone change for saic land which converts the approved use to a use othe: than that of agriculture and/or the zoning from L-C or E-A to a non-agricultural zoning designation, thc property shall be taxed beginning in the next avail- able lien date at the rate applicable to the new11 designated land use. I A68-015.025:1/16/91 Page 11 of 2( 1 1 I c I follows: I I I I I e I I I I I I 4. Establishment of Annual Special Tax - The Annua Special Tax applied each year shall be established a a. The maximum "Annual Special Tax - Undevelope Property" for years following the initial fisca year shall be established prior to the beginnin of each fiscal year by the City Council of th I City. The actual "Annual Special Tax Undeveloped Property" shall also be establishe by the City Council and may be lower than th maximum tax allowed, but shall not exceed th maximuim tax allowed as herein set forth. I b. If the City Council of the City of Carlsbac determines that excess Annual Revenues exist fro] the collection of Special Taxes, then the "Annua. Special Tax - Undeveloped Property" shall be the first itax to be reduced. c. The "Annual Special Tax" as determined by thc City Council shall apply to Improvement Area I01 I Improvement Area 11. B. SPECIAL DEVELOPMENT TAX - ONE-TIME 1 e Residential Property - Upon application and issuance of a building permit for a residential building E "Special Development Tax - One-Time" shall be paid. The amount of the "Special Development Tax - One-Time" to be levied at the time of the issuance of a building permit shall be determined as follows: I A68-015.025:1/16/91 Page 12 of 20 I 1 I I I I I I I (I i I I I I a. The "'Special Development Tax - One-Time" fc residential uses shall be as set forth in Table and shall apply to each dwelling unit. b. Beginning July 1 of the 1991/92 fiscal year ar on Ju.Ly 1 of each of the years thereafter, tl: maximum "Special Development Tax - One-Time" fc each density category of residential property i the CFD shall escalate at a rate equal t one-half the annual escalation rate as determine by the! construction cost index for ENR 20 citie as published by McGraw Hill, Inc., in the publi cation "Engineering News Record". The inde published for the month of April proceeding sai July 1 for the City of Los Angeles shall be used The percentage increase from the previous yea: shall be the maximum annual escalation. For properties annexing to the CFD, the "Specia Development Tax - One-Time" shall escalate at thc full annual escalation rate as determined by tht ENR Construction Cost index as set forth abovc beginning July 1 of the 1991/92 Fiscal Year unti. said property is annexed in a "Subsequent Initia. Fiscal Year". Following the "Subsequent Initial Fiscal Year" -the tax shall escalate at the one-half rate set forth above. 1 I I c. If an assessor's parcel is not fully developec when the "Annual Special Tax - Developed Pro- perty" is levied, or the "Special Development Ta2 A68-015.025:1/16/9.1 Page 13 of 2C I I R I I I I I II I 1 I 1 II 1 - One-Time" is paid, that portion of said parce remaining undeveloped shall continue to have th "Annual Special Tax - Undeveloped Property levied on said remaining portion. I d. The payment of the "Special Development Tax One-Time" at time of issuance of a buildin permit on developed residential property shal extinguish all subsequent annual special taxe for said property within the CFD. I 2. Commercial and Industrial Property - Upon an applica tion and issuance of a building permit for comer cial, industrial or for a special use category ( "Special Development Tax - One-Time" shall be paid The amount of the "Special Development Tax 9 One-Time" to be levied at the time of the issuance 0: a building permit shall be determined as follows: a. The "Special Development Tax - One-Time" foi commercial and industrial property shall be computed by multiplying the square footage oj building area for which a building permit i: being issued by the appropriate "Special Development Tax - One-Time" per square foot 01 building area for the indicated commercial 01 industrial use-designations as set forth in Table 4 for Improvement Area Nos. I and 11. I 1 1 b. Beginning July 1 of the 1991/92 fiscal year and on Jully 1 of each of the years thereafter, the "Special Development Tax - One-Time" as set forth A68-015.025:1/16/91. Page 14 of 20 1 I I I I I I I I I I I II in Table 4 for commercial and industrial propert shall escalate in the same manner as for resider tial property as set forth in paragraph IV. E (1.) i[b) above for properties in the initial CE and/or subsequently annexing to the CFD. I c. If an assessor's parcel is not fully develope when the "Annual Special Tax - Develope Property" is levied, or the "Special Developmen Tax - One-Time" is paid, that portion of sai parcel remaining undeveloped shall continue t have the "Annual Special Tax - Undevelope Property" levied on said remaining portion. I II d. Commercial and industrial buildings may be con structed before the actual use of the facilitie has been determined, i.e., a building constructe as Industrial R & D and upon occupancy become Industrial - Business Park. An adjustment to th "Special Development Tax - One-Time" or "Annua Special Tax - Developed Property" will be made a the time of original occupancy if the final us( creates a higher "Special Development Tax G One-Time" or "Annual Special Tax - Developec Property". The increase shall be paid as ai additional One-Time Tax or if pass througl occurred, as an increase in the Annual "Specia: Tax - lleveloped Property". I 1 3. Establishment of "Special Development Tax - One-Time' - The "Special Development Tax - One-Time" shall bc established as follows: I A68-015.025:1/16/91 Page 15 of 2( I I I I I I II 1 I I I I 1 I 1 a. The maximum "Special Development Tax - One-Time for years following the initial fiscal year shal be established prior to the beginning of eac fiscal. year by the City Council of the City. TI- actual. "Special Development Tax - One-Time" shal also be established by the City Council and mB be lower than the maximum tax allowed, but shal not exceed the maximum allowed as herein SE forth. I 1 C. ANNUAL SPECIAL TAX - DEVELOPED PROPERTY 1. Owners of commercial and industrial property ma elect at time of application for a building permit to pass through the "Special Development Tax One-Time" to an "Annual Special Tax - Develope Property". The "Annual Special Tax - Develope Property" shall be apportioned and levied as follows a. The ".Annual Special Tax - Developed Property shall be determined by adding to the "Specia Development Tax - One-Time", as computed i paragraph (B) above for each assessor's parcel the financing costs associated with the sale o bonds to allow said pass through to occur. Thc "Annual Special Tax - Developed Property" shal be a percentage of the "Special Development Tax One Time". The percentage fee will amortize thc "Special Development Tax - One Time" includinl the added financing costs, over a period of 2 years at varying interest rates. The maximui A68-015.025:1/16/91 Page 16 of 2 1 1 I 1 1 I 1 I 1 I I 1 I I 1 I "Annual Special Tax - Developed Property" shal be 13.81 percent of the "Special Development Ta - One Time" and provides for an 11 percen maximum interest rate on the bonds over 25 years The ".Annual Special Tax - Developed Property shall be computed for each land parcel by multi plying "Special Development Tax - One-Time" b the appropriate percentage fee, as determine annually by the City Council, but not to excee 13.81 percent. The "Annual Special Tax - Developed Property shall replace the "Annual Special Tax Undeveloped Property" and shall commence on th next fiscal year following the last year th "Annual Special Tax - Undeveloped Property" i paid. The actual percentage rate to be used tl determine the "Annual Special Tax - Developel Property" shall be computed prior to each fisca year and shall be established prior to thl beginning of each fiscal year by the City Counci. of the City. I I I I b. If an assessor's parcel is not fully develope( when the "Annual Special Tax - Developed Pro- perty" is levied, that portion of said parce: remaining undeveloped shall continue to have thc Annual Special Tax - Undeveloped Property" levie< on said remaining portion. I A68-015.025:1/16/91 Page 17 of 2( I I D I I I I 1 1 I I I 1 1 1 c. The "Annual Special Tax - Developed PropertJ shall continue until bonds outstanding have bee retired but not to exceed 25 years on a pe parcel basis. d. A change in the commercial and/or industrial UI designation after original occupancy may requii an adjustment in the "Annual Special Tax Developed Property". Said adjustment will becon effective in the next fiscal year. 1 V. CREDIT FOR EXISTING FEES The levy of the "Special Development Tax - One-Time" c the "Annual Special Tax - Developed Property" wil replace portions of existing development fees that ar currently being assessed as building permits are issued These fees and percentage of the fee being replaced b the tax of the CFD are as follows: Fee Source Bridge & Thoroughfare District No. 1: Credit - 100% of fee schedule in effect June 30, 199 Participants in the CFD will receive a credit agains any future Bridge and Thoroughfare Benefit Distric No. 1 fee collected to fund freeway interchanges a Palomar Aimport Road, Poinsettia Lane, and La Cost, Avenue and1 Interstate 5 in an amount equal to 100% o the fee obligation based on the fee schedule ii effect as of June 30, 1991. This credit will full; offset any obligation to the Bridge and Thoroughfarc Benefit District No. 1 to the extent tha. I 1 1 A68-015.025:1/16/91 Page 18 of 21 I 1 E I I I 1 I 1 I I 1 1 1 constructi-on costs for these projects do not excee costs funded through the CFD. If the cost of thee projects exceeds the funding ability of the CFD, tl- Bridge and Thoroughfare District No. 1 fees may k assessed in an amount necessary to fund tl- additional. costs. I Traffic Impact: Fees: Credit - 36% of fee schedule in effect June 30, 1991 1 Participants in the CFD will receive a credit againe any future Traffic Impact Fee collected to fund tk constructi.on of La Costa Avenue widening, Leucadi Boulevard and Olivenhain Road/Rancho Santa Fe Road The fee credit represents the funding for thee projects to be provided by the CFD. If the cost c these projects exceeds the funding ability of tk CFD, Traffiic Impact fees may be adjusted. As of Jur 30, 1991 this credit represents 36% of the fees to k paid under the TIF program. (Traffic Impact Fees ax assessed under section 18.42 of the Carlsba 1 I Municipal Code.) Public Facili.ties Fees (Business License Tax on Ne Construction) : Credit - Fee reduced to 1.82% of building permit valc Participants in the CFD will receive a credit agains the Public Facilities Fee (PFF) and/or the Bushes License Tax on New Construction (License Tax) to tk extent that projects funded from these sources ax included :in the CFD program. Participants will hat 1 A68-015.025:1/16/91 Page 19 of 2 I I t 1 I I I I I I 1 I I I 1 I I 1 the PFF charge lowered from 3.5% of building permi value to 1.82% of building permit value. Thi reduction represents a decrease of 1.68 percentag points. (The Business License Tax on New Construc tion is established by section 5.09 of the Carlsba Municipal Code.) I A68-015.025:1/16/91 Page 20 of 2 I I I I I I 1 1 1 I 1 1 I i 1 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TABLE 1 MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY 1 INITIAL FISCAL YEAR - RESIDENTIAL IMPROVEMENT IMP ROVEMEN AREA NO. I AREA NO. I LAND USE CATEGORY $/ACRE $/ACRE RESIDENTIAL RL (0-1.5 DU'S/AC) $ 281 $ 277 RLM (1.51-4 DU'S/AC) 772 760 RM (4.01-8 DU'S/AC) 1,294 1,217 RMH (8.01-15 DU'S/AC) 1,984 1,868 I RH (15.01-23 DU'S/AC) 2,793 2,739 NOTE : It is anticipated that the annual billing will be at 85% of above rates for residential property except as set forth in Section IV 1 A, 1. TABLE 2 MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY I INITIAL FISCAL YEAR - COMMl3RCIAL/INDUSTRIAL IMPROVEMENT IMPROVEMEN AREA NO. I AREA NO. I $/ACRE $/ACRE $2,400 $1,600 COMMERCIAL INDUSTRIAL 1,200 960 AGRICULTURAL 0 0 A68-015.025:1/16/91 Page 1 I I n 1 I i I B I I a 1 I I I I 1 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TABLE 3 SPECIAL DEVELOPMENT TAX - ONE-TIME RESIDENTIAL LAND USE (PER DWELLING UNIT) I INITIAL FISCAL YEAR - SPECIAL DEVELOPMENT TAX - ONE-TIME LAND USE IMPROVEMENT IMPROVEMEN CATEGORIES AREA I AREA I1 RESIDENTIAL RL (0-1.5 DU'S/AC) $4,452 $3,83 RLM (1.51-4 DU'S/AC) 4,452 3,83 RM (4.01-8 DU'S/AC) 2,810 2,31 RMH (8.01-*15 DU'S/AC) 2,810 2'31 RH (15.01-23 DU'S/AC). 2,810 2,31 NOTE : The dollar amount for the "SPECIAL DEVELOPMENT TAX - ONE-TIME" applies to each dwelling unit. A68-015.025:1/16/91 Page a CITY OF CAFUSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TABLE 4 SPECIAL DEVELOPMENT TAX - ONE-TIME PER SQ. FT. OF BUILDING AREA COMMERCIAL 61 INDUSTRIAL PROPERTY I I I I 1 I I I I I I I I I 1[ I I I INITIAL FISCAL YEAR IMPROVEMENT IMPROVEMEN COMMERCIAL USE DESIGNATIONS AREA NO. I AREA NO. I RESTAURANT - FAST FOOD $28.46 $7.5 OUTDOOR TENNIS COURTS 28.14 7.2 CONVENIENCE MARKET 27.31 6.7 BANK - WITH DRIVE THRU 18.06 5.7 CAMPGROUND 17.51 4.9 RESTAURANT - SIT DOWN 15.17 4.7 MARINA 14.85 4.4 BANK - WALK IN 12.83 4.6 AUTO - GASOLINE 8.11 2.8 GROCERY STORE 7.78 2.5 S & L - WITH DRIVE THRU 7.59 3*4 BOWLING CENTER 6.63 2.8 RESTAURANT - QUALITY 6.57 3.0 NEIGHBORHOOD SHOPPING CENTER 6.46 2.2 AUTO CAR WASH 6.31 2.5 S & L - WALK IN 5.51 3.0 RACE TRACK 5.10 2.3 LIBRARY 4.26 2.8 COMMUNITY SHOPPING CENTER 4.24 1.8 HOSPITAL - GENERAL 3.88 3.1 HOTEL - CONV. FAC/COMM. 3.47 2.5 AUTO - REPAIR t SALES 3.41 1.5 REGIONAL SHOPPING CENTER 3.35 1.6 DISCOUNT STORE 3.22 1.5 GOLF COURSE 3-06 2.1 CHURCH 2.99 1.9 OFFICE - GOVERNMENT 2.93 1.8 COMMERCIAL SHOPS 2.90 1.5 HEALTH CLUB 2.89 1.8 MOTEL 2.69 2.0 OFFICE - HIGH RISE 2.67 1.8 OFFICE - C0MMERCIA.L 100,000 SF 2.56 1.7 LUMBER/HARDWARE STORE 2.47 1.5 OFFICE - MEDICAL 2.42 2.0 HOSPITAL - CONVALESCENT 2.33 2.2 INDOOR SPORTS ARENA 2.33 2.2 RESORT HOTEL 2-30 1.9 UNIVERSITY 2.26 1.9 JUNIOR COLLEGE 2.19 1.9 ALL OTHER COMMERCIAL PROPERTIES NOT IDENTIFIED ABOVE 2-14 1.4 A68-015.025:1/16/911 Page I I I I I I I I I 1 I I I I I I I I TABLE 4 SPECIAL DEVELOPMENT TAX - ONE-TIME PER SQ. FT. OF BUILDING AREA COMMERCIAL 61 INDUSTRIAL PROPERTY INITIAL FISCAL YEAR IMP ROVEM.ENT IMPROVEMEN AREA NO. I AREA NO. I INDUSTRIAL USE DESIGNATIONS HELIPORTS $10.63 $3.6 INDUSTRIAL - COMMERCIAL BUSINESS PARK 2.14 1.5 ALL OTHER INDUSTRIAL PROPERTIES I NOT IDENTIFIED ABOVE 1.74 1.4 A6 8- 0 15 . 0 2 5 : 1 / 16 / 9 1 Page 2 88?? 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In six N Page 1 I I 1 I I I I 1 I I I I 1 I I I I 1 I CITY OF CAFUSBAD COMMUNITY FACILITIES DISTRICT NO. 1 COMMENTARY ON CASH FLOW ANALYSIS RESIDENTIAL CASHFLOW 1. $2.5 million of existing cash from fees is allocated tc 2. First tax revenues to be billed in August, 1991 Therefore tax revenues will accrue in fiscal year 1992. 3. First bond sale estimated to occur on May 1, 1991. Foul months capitalized interest provided assuming interesl payments due March 1 and September 1, 1992. 4. Financing costs - 10% bond reserve, 2% bond discount anc 2% administration expense. Total 14% of bonds sold 01 16.3% of costs before financing. Debt service is computed using a capital recovery facto] for 8% interest on 25 year bonds. 6. Interest computed at 8% of principal outstanding. Principal payment is debt service minus interest. 7. Reserve fund balance is 10% of bonds outstanding. 8. Interest earned on reserve fund credited to redemptior fund. Computation based on 60% of max reserve fund (possible delinquencies) at 7% interest on previous year balance. 9. Interest earned on previous year balance of accumulated residential. 5. funds at 7%. 10. Revenues: Annual Undeveloped Tax Revenues are the primary source for repayment of annual principal and interest. Cash- flow for residential is mostly pay-as-you-go financing and Bond Sales are to be kept to a minimum. It will be necessary to collect 75% to 85% of the Undeveloped Tax for most of the financing term. The remaining 15% to 25% of the undeveloped tax is an emergency reserve. All bonds must be paid off prior to full development. Large accumulated cash surpluses are necessary to meet cash construction schedules without a Bond sale. 11, Each year an upgraded cashflow analysis should be prepared utilizing actual conditions with upgraded projections. 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First tax revenues to be billed in August, 1991 Therefore tax revenues will accrue in fiscal year 1992. 3. First bond sale estimated to occur on May 1, 1991. Foul months capitalized interest provided assuming interesi payments due March 1 and September 1, 1992. 4. Financing costs - 10% bond reserve, 2% bond discount an( 2% administration expense. Total 14% of bonds sold 01 16.3% of costs before financing. 5. Debt service is computed using a capital recovery facto] I for 8% interest on 25 year bonds. 6. Interest computed. at 8% of principal outstanding Principal payment is debt service minus interest. 7. Reserve fund balance is 10% of bonds outstanding. 8. Interest earned on reserve fund credited to redernptioi fund. Computation based on 60% of max reserve fun( (possible delinquencies) at 7% interest on previous yea: 9. Interest earned on previous year balance of accumulate( I balance. funds at 7%. 10. Revenues : A. Annual developed tax revenues are a percentage o the "Special Development Tax - One Time". Thc percentage is based on the average interest rate 01 all bonds issued plus the estimated interest ratc for bonds to be sold during the next year. Thc percentage in -this analysis is 10.89%. (Sei attached table.) The "Development Tax - One Time will be computed on the square feet of floor are( in the commercial/industrial building times thc unit development tax per square feet. In thi cashflow analysis, a composite development fee pe acre was computed using projected land uses ani 11,000 sq. ft. of building floor area per acre. AE8-015.025:1/16/91 Page I 1 I I 1 I I I I I I 1 I I I II 1 I B. Annual undeveloped tax revenue is the balance oj vacant developable commercial/industrial acreage times the corresponding undeveloped tax per acre. The maximum tax is established based on the sale oj a specific amount of bonds and then assumin! development does not occur as projected. The mal tax rate assures bond buyers that suf f icienl revenue will be available to pay annual principal and interest. C. The percent utilization is based on a specific projected development schedule and bond sal€ schedule. The sale of bonds, in an amount greatei than can be retired from developed tax revenues, will require some undeveloped tax. The undevelopec tax is key in the first few years. It is proposec that the undeveloped tax be uniform for the first few years, then slowly dropping to zero, in lieu of a variable tax going up and down each year. The projected total undeveloped tax is approximatell the same when using either a uniform or a variable annual undeveloped tax. It is desirable tc accumulate excess cash to cover deficits that may occur periodically, especially as additional bond 11. The cashflow projections assume that all One-Time tax will pass through as a developed tax. All One-Time taxes paid should be used for construction or to call Bonds and reduce the annual debt service. 12, Each year an upgraded cashflow analysis should be prepared utilizing actual conditions with upgraded projections. i sales occur. A6EI-015.025: 1/16/91 Page 2 II gzgg nJgo& : M! W. 99dd zz . .I ; ; . si 8 I N.a o.d N-m ; N- M zz M :u r ;M : M 1 2 2SS8 zES:% -11 oo:ooo:o.a-~:ao~m mouo:N M $ *- ' NMm'h $3 : 'o.u-'o, : IC - - NO00 aede MNOl- I "-?a 0 "!N! : 0- NII 00~000~09-0~-O~M VlOUOlN 0 II N It II 1 0 If : 2.5%: 8 9s )r) e ;z- - -I I 9MNI NM IM M I I I I I I I I I I I I I I II I I I I 1 I I IE MX 0 II 0 II N II II 11 II , :M M m-22 * .aMNI MM *M I M I I 81) ~0~~o~~~~;~~~OoM InOaJlcl- r *. In mmyy UMMI~ N-00 N-IU E11 M! :r V'.:?Q.*-k':h "8 "., m 2 ;a II I1 7- M :m II 0. , tCh r:zaMN: MM M 00~000~ON~0~0-0m- mO500~9 9 lcNgg YlhN:QI I -088" sk M g OM M "N0.0, *O.N t- N-00 N-eM 0 YIN-8 MN IN : N : kU. .: v\ . . : M! *.so 0 *.e. : 0: I1 - II II -. 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