HomeMy WebLinkAbout1994-07-26; City Council; 12800; ESTABLISH 1994-95 ANNUAL TAX FOR COMMUNITY FACILITIES DISTRICT NO. 1k *
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AB # 12; 8dO - TITLE: DEF
MTG. 07126D4 ESTABLISH 1994-95 ANNUAL TAX FOR CIT
DEPT. - COMMUNITY FACILITIES DISTRICT NO. I CIT
REGOMMENDED AGTION;
Adopt Resolution No. ?q -$I 3
Community Facilities District No. 1.
establishing the 1994-95 annual tax for 1
ITEM EXPLANATION:
In 1982, the State Legislature responded to the need for a high quality meth
of financing public improvements by approving the Mello-Roos Commur
Facilities Act of 1982. This act allows voters to approve a special tax to
levied upon their property to fund the construction or acquisition of facilities
services.
The City of Carlsbad philosophy is that a Community Facilities District (CF
should be used to finance facilities that are city-wide in obligation and bene
A CFD is not intended to relieve any property owner of the responsibility
provide funding for infrastructure improvements related to development. I
homeowners in Carlsbad are affected by a City CFD because under the Ci?
guidelines, any and all tax obligation on residential units must be paid in 1
when the building permit is issued. When a building permit is issued, a
pay pass-through taxes for twenty-five years.
The City of Carlsbad and property owners of specific vacant land in Carlsb
worked together to form a CFD to provide funding for a variety of
infrastruction projects which will be necessary to meet the requirements
growth management. Only vacant land in twelve Local Facilities Managemf
Zones are currently in the CFD, with other zones planned to annex
development plans progress.
Following Mello-Roos legislation, Council held a public hearing and an electil
and formed Community Facilities District (CFD) No. 1 on May 7, 1991. Throu
debt financing or available cash balances, CFD No. 1 will fund the followi
capital projects:
Civic Facilities 1-5 Interchanqes Road Segments
Library Palomar Airport Road La Costa Avenue
Warehouse Facility La Costa Avenue Olivenhain Road
City Hall Poinsettia Lane Cannon Road
Veteran's Memorial Park Faraday Avenue
residential property owners must choose whether to pay the CFD tax in full
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PAGE TWO OF AGENDA BILL NO. &?,,Ed3
Funding from CFD No. 1 for construction of Leucadia Boulevard is no longer requ
The City and the City of Encinitas recently signed an agreement providing funding '
the City of Encinitas for Leucadia Boulevard.
CFD No. 1 funded projects are included in the Capital Improvement Program which
approved by Council on June 21, 1994. The l-li/Poinsettia interchange received CFC
1 funding of $1.8 million; continuing appropriations totaled $2.8 million for construc
of the 1-5 interchanges.
In June 1991, Council adopted an ordinance putting in place the tax formula for
district establishing the maximum tax rates that may be levied on CFD No. 1.
maximum tax rate for property within the CFD is adjusted each year by one-half o
Los Angeles inflationary factor in the Engineering News-Record (ENR) Cost lndext
22 Cities. The maximum tax rate for property not yet included within CFD No. 1 contir
to escalate at the full ENR until the fiscal year of annexation. Although the ordin:
established a ceiling for future tax rates, it did not create the individual tax levy tha
be placed on each parcel. Each year the City establishes the levy as the funding nt
for the next fiscal year are known.
Staff recommendations for the 1994-95 tax levy are presented in Exhibits 1 and 2. Ex
1 shows the tax rate schedule for property included within CFD No. 1 at formation
Exhibit 2 shows the tax rate schedule for property annexed into CFD No. 1 during f
year 1993-94. Although there is no increase in the CFD tax rate, the proposed tax
will increase by one-half of the ENR inflator (1.1%). Vacant property planned for fi
residential development will continue to be taxed at 74% of the maximum tax on (
developable acre. The proposed tax on vacant property zoned for future commerci
industrial development will remain at 38.37% of the maximum tax which has also t
adjusted by the ENR inflator.
Certain non-residential property owners elected not to pay off their CFD obligation a
time building permits were issued. Instead, they chose to assume an annual speck
for developed property for twenty-five years. According to the CFD documents
annual special tax on developed property shall not exceed 13.81 % of the authorized time payoff tax for commercial and industrial property. This percentage rate
determined based on the average cost of bond financing (1 1 %) plus administrative CI
The proposed 1994-95 tax rate for developed property is 9.48% of each property's
time payoff tax. This rate is based on the estimated minimum interest rate for Tran
borrowings of 8% plus administrative costs and is the same rate as last year. In the E
that CFD No. 1 cash flow is not sufficient for the next few years to fund the frec
interchanges, Council has approved borrowing TransNet funds. The cost to finance
projects utilizing TransNet funds was used in calculating the tax rate for develc
property for 1994-95.
m a1
PAGE THREE OF AGENDA BILL NO. 12; 8@
FISCAL IMPACT:
The levying of taxes on parcels within CFD No. 1 will create the necessary cash flou
finance the construction of the new library, 1-5 interchanges, and other major civic i
road projects. Setting the CFD tax levy at the recommended rates will generate ab
$2.3 million from property within the district for the 1994-95 fiscal year. However, as th
are significant delinquencies on CFD taxes, the amount collelcted in fiscal year 1994
may be substantially less than the $2.3 million levied. The CFD will eventually receive
taxes due; it is just a matter of when the collection occurs.
EXH I BITS:
1. Tax rate schedule for property in CFD No. 1 at May 7, 1991.
2. Tax rate schedule for property annexed in fiscal year 1993-94.
3. Resolution No. cjy-8' ' establishing the 1994-95 annual tax for Community Facili
District No. 1. Exhibit A, listing tax amounts for each parcel is on file with the
Clerk.
TAX ON DEVELOPED PROPERTY
MAXIMUM
1994-95 TAX
% OF ONE-TIME TAX
13.81 %
9.48%
TAX ON DEVELOPED PROPERTY
MAXIMUM
1994-95 TAX
% OF ONE-TIME TAX
1 3.81 Yo
9.48%
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RESOLUTION NO. 94-217
RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF CARLS BAD, CALIFORNIA, ESTAB LlSH I N G ANNUAL
TAX FOR A COMMUNITY FACILITIES DISTRICT
WHEREAS, the CITY COUNCIL of the CITY OF CARLSBAI
CALIFORNIA, (hereinafter referred to as the "legislative body"), has initiatf
proceedings, held a public hearing, conducted an election and received
favorable vote from the qualified electors relating to the levy of a special tax
a community facilities district, all as authorized pursuant to the terms ai
provisions of the "Mello-Roos Community Facilities Act of 1982', being Chap
2.5, Part 1, Division 2, Title 5 of the Government Code of the State of Califorr
This Community Facilities District shall hereinafter be referred to
COMMUNITY FACILITIES DISTRICT NO. 1 (hereinafter referred to as 1
"District"); and,
WHEREAS, this legislative body, by Ordinance as authorized
Section 53340 of the Government Code of the State of California, t
authorized the levy of a special tax to pay for costs and expenses related
said Community Facilities District, and this legislative body is desirous
establish the specific rate of the special tax to be collected for the next fi:
year.
1
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 tc
collected to pay for the costs and expenses for the next fiscal year (1 994-
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for the referenced District is hereby determined and established as set fort
the attached, referenced and incorporated Exhibit A.
SECTION 3. That the rate as set forth above does not exceed
amount as previously authorized by Ordinance of this legislative body, an
not in excess of that as previously approved by the qualified electors of
District.
SECTION 4. That the proceeds of the special tax shall be used to I
in whole or in part, the costs of the following, in the following order of prio
A. Payment of principal of and interest on any outstanc
authorized bonded indebtedness:
B. Necessary replenishment of bond reserve funds or o
reserve funds;
C. Payment of costs and expenses of authorized pi
facilities and public services;
D. Repayment of advances and loans, if appropriate.
proceeds of the special taxes shall be used as set forth above, and shall nc
used for any other purpose. I
SECTION 5. The special tax shall be collected in the same manne
ordinary ad valorem property taxes are collected, and shall be subject to
same penalties and same procedure and sale in cases of any delinquenq
ad valorem taxes, and the Tax Collector is hereby authorized to de(
reasonable administrative costs incurred in collecting any said special tax
111
Ill
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SECTION 6. All monies above collected shall be paid into tl
Community Facilities District funds, including any bond fund and reserve fun
SECTION 7. The Auditor of the County is hereby directed to enter
the next County assessment roll on which taxes will become due, opposite eat
lot or parcel of land affected in a space marked "public improvements, spec
tax" or by any other suitable designation, the installment of the special tax, ai
for the exact rate and amount of said tax, reference is made to the attachi
Exhibit A.
SECTION 8. The County Auditor shall then, at the close of the ti
collection period, promptly render to this Agency a detailed report showing tl
amount and/or amounts of such special tax installments, interest, penalties ar
percentages so collected and from what property collected, and also provic
a statement of any percentages retained for the expense of making any su(
collection.
PASSED, APPROVED AND ADOPTED by the City Council of the C
of Carlsbad at its regular meeting held on the 26th day of JULY
1 1994, by the following vote, to wit:
AYES:
NOES' None
ABSENT: None
Council Members Lewis, Stanton, Kulchin, Nygaard, Fi
ATTEST:
1
ALETHA &Rh L. WUTENKRANZ, Ci Clerk (SEAL)
EXHIBI' 0 0
CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSOR'S TOTAL, CHARGE PARCEL NO. TO TAXROLL
167-101-19-00 167- 554 -01- 00 168-040-29-00 168-041-02-00 168-041-03-00 168-041-04-00 168-041-06-00
168-041-08-00 168-041-10-00 168-050-02-00 168-050-05-00 168-050-27-00 168-280-01-00 168-280-02-00 168-280-03-00 168-280-04-00 168-280-05-00 168-280-06-00 168-280-07-00 168-280-08-00 168-280-09-00 168-280-10-00 168-280-11-00 168-280-12-00 168-280-13-00 168-280-14-00 168-280-15-00 168-280-16-00 168-280-17-00
168-280-19-00 168-280-20-00 168-280-21-00 168-280-22-00 168-280-23-00 168-280-24-00 168-280-25-00 168-280-26-00 168-280-27-00 168-280-28-00 168-280-29-00 168-280-30-00 168-280-31-00 168-280-32-00 168-280-33-00 168-280-34-00 168-280-35-00 168-280-36-00 168-280-37-00 168-280-38-00 168-280-39-00 168-280-40-00 168-280-41-00 168-280-42-00
168-280-44-00 168-280-45-00 168-280-46-00 168-280-47-00 168-280-48-00 168-280-49-00 168-281-01-00
168~04b07~00
168-280-18-00
168-280-43-00
MFS, INC PAGE 1 07/13/1994
d a m
, CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
TOTAL CHARGE ASSESSOR'S PARCEL NO. TO TAXROLL
168-281-02-00 168-281-03-00 168-281-04-00 168-281-05-00 168-281-06-00 168-281-07-00 168-281-08-00 168-281-09-00 168-281-10-00 168-281-11-00 168-281-12-00 168-281-13-00 168 -281- 14 -00 168-281-15-00 168-281-16-00 168-281-17-00 168-281-18-00 168-281-19-00 168-281-20-00 168-281-21-00 168-281-22-00 168-281-23-00 168-281-24-00 168-281-25-00 168-281-26-00 168-281-27-00 168-281-28-00 168-281-29-00 168-281-30-00 168-281-31-00 168-281-32-00 168-281-33-00 168-281-34-00 168-281-35-00 168-281-36-00 168-281-37-00 168-281-38-00 168-281-39-00 168-281-40-00 168-281-41-00 168-281-42-00 168-281-43-00 168-281-44-00 168-281-45-00 168-281-46-00 168-281-47-00 168-281-48-00 168-281-49-00 168-281-50-00 168-281-51-00 168-281-52-00 168-281-53-00 168-281-54-00 168-281-55-00 168-281-56-00 168-281-57-00 168-281-58-00 168-281-59-00 168-281-60-00 168-281-61-00 168-281-62-00 168-281-63-00 168-281-64-00
MFS, INC PAGE 2 07/13/1994
4 0 e
CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSOR'S TOTAL CHARGE PARCEL NO. TO TAXROLL
168-281-65-00 168-281-66-00 168-281-67-00 168-281-68-00 168-281-69-00 168-281-70-00 168-281-71-00 168-281-72-00 168-281-73-00 168-282-01-00 168-282-02-00 168-282-03-00 168-282-04-00 168-282-05-00 168-282-06-00 168-282-07-00 168-282-08-00 168-282-09-00 168-282-10-00 168-282-11-00 168-282-12-00 168-282-13-00 168-282-14-00 168-282-15-00 168-282-16-00 168-282-17-00 168-282-18-00 168-282-19-00 168-290-01-00 168-290-02-00 168-290-03-00 168-290-04-00 168-290-05-00 168-290-06-00 168-290-07-00 168-290-08-00 168-290-09-00 168-290-10-00 168-290-11-00 168-290-12-00 168-290-13-00 168-290-14-00 168-290-15-00 168-290-16-00 168-290-17-00 168-290-18-00 168-290-19-00 168-290-20-00 168-290-21-00 168-290-22-00 168-290-23-00 168-290-24-00 168-290-25-00 168-290-26-00 168-290-27-00 168-290-28-00 168-290-29-00 168-290-30-00 168-290-31-00 168-290-32-00 168-290-33-00 168-290-34-00 168-290-35-00
MFS, INC PAGE 3 07/13/1994
0 0
CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
TOTAL CHARGE ASSESSOR’S
PARCEL NO. TO TAXROLL
168-290-36-00 168-290-37-00 168-290-38-00 168-290-39-00 168-290-40-00 168-290-41-00 168-290-42-00 168-290-43-00 168-290-44-00 168-290-45-00 168-290-46-00 168-290-47-00 168-290-48-00 168-290-49-00 168-290-50-00 168-290-51-00 168-290-52-00 168-290-53-00 168-290-54-00 168-290-55-00 168-290-56-00 168-290-57-00 168-290-58-00 168-290-59-00 168-290-60-00 168-290-61-00 168-290-62-00 168-290-63-00 168-290-64-00 168-290-65-00 168-290-66-00 168-290-67-00 168-290-68-00 168-290-69-00 168-290-70-00 168-290-71-00 168-291-01-00 168-291-02-00 168-291-03-00 168-291-04-00 168-291-05-00 168-291-06-00 168-291-07-00 168-291-08-00 168-291-09-00 168-291-10-00 168-291-11-00 168-291-12-00 168-291-13-00 168-291-14-00 168-291-15-00 168-291-16-00 168-291-17-00 168-291-18-00 168-291-19-00
168-291-21-00 168-291-22-00 168-291-23-00 168-291-24-00 168-291-25-00 168-291-26-00 168-291-27-00
168-291-20-00
MFS, INC PAGE 4 07/13/1994
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CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSOR'S TOTAL CHARGE PARCEL NO. TO TAXROLL
168-291-28-00 168-291-29-00 168-291-30-00 168-291-31-00
168-291-33-00 168-291-34-00 168-291-35-00 168-291-36-00 168-291-37-00 168-291-38-00 168-291-39-00 168-291-40-00 168-291-41-00 168-291-42-00 168-291-43-00 168-291-44-00 168-291-45-00 168-291-46-00 168-291-47-00 168-291-48-00 168-291-49-00 168-291-50-00
168-291-52-00 168-291-53-00 168-291-54-00 168-291-55-00 168-291-56-00 168-291-57-00 168-291-58-00 168-291-59-00 168-291-60-00 168-291-61-00 168-291-62-00 168-291-63-00 168-291-64-00 168-291-65-00 168-291-66-00 168-291-67-00 168-291-68-00 168-291-69-00 168-291-70-00 168-291-71-00 168-291-72-00 168-291-73-00
168-291-75-00 168-291-76-00 168-291-77-00 168-291-78-00 168-291-79-00 168-291-80-00 168-291-81-00 168-291-82-00 168-291-83-00 168-291-84-00 168-291-85-00 168-291-86-00 168-291-87-00 168-292-01-00 168-292-02-00 168-292-03-00
MFS, INC PAGE 5 07/13/1994
268-291-32-00
168-291-51-00
168-291-74-00
0 0
CITY OF CARLSBAD CCMMTJ”ITY FACILITIES DISTRICT NO, 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSOR’S TOTAL CHARGE PARCEL NO. TO TAXROLL
168-292-04-00 168-292-05-00
168-292-07-00 168-292-08-00 168-292-09-00 168-292-10-00 168-292-11-00 168-292-12-00 168-292-13-00 168-292-14-00 168-292-15-00 168-292-16-00 168-292-17-00 168-292-18-00 168-292-19-00
168-292-21-00 168-292-22-00 168-292-23-00 168-292-26-00 168-300-01-00 168-300-02-00 168-300-03-00 168-300-04-00 168-300-05-00 168-300-06-00 168-300-07-00 168-300-08-00 168-300-09-00 168-300-10-00 168-300-11-00 168-300-12-00 168-300-13-00 168-300-14-00 168-300-15-00 168-300-16-00 168-300-17-00 168-300-18-00 168-300-19-00 168-300-20-00 168-300-21-00 168-300-22-00 168-300-23-00 168-300-24-00 168-300-25-00 168-300-26-00 168-300-27-00 168-300-28-00 168-300-29-00 168-300-30-00 168-300-31-00 168-300-32-00 168-300-33-00 168-300-34-00 168-300-35-00 168-300-36-00 168-300-37-00 168-300-38-00 168-300-39-00 168-300-40-00 168-300-41-00 168-300-42-00
168-292-06-00
168-292-20-00
MFS, INC PAGE 6 07/13/1994
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CITY OF CARLSBAD C0MMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSOR'S TOTAL CHARGE PARCEL NO. TO TAXROLL
168-300-43-00 168-300-44-00 168-300-45-00 168-300-46-00 168-300-47-00 168-300-48-00 168-300-49-00 168-300-50-00 168-300-51-00 168-300-52-00 168-300-53-00 168-300-54-00 168-300-55-00 168-300-56-00 168-300-57-00 168-300-58-00 168-300-59-00 168-300-60-00 168-300-61-00 168-300-62-00 168-300-63-00 168-300-64-00 168-300-65-00 168-300-66-00 168-300-67-00 168-300-68-00 168-300-69-00 168-300-70-00 168-300-71-00 168-300-72-00 168-300-73-00 168-300-74-00 168-300-75-00 168-301-01-00 168-301-02-00 168-301-03-00 168-301-04-00 168-301-05-00 168-301-06-00 168-301-07-00 168-301-08-00 168-301-09-00 168-301-10-00 168-301-11-00 168-301-12-00 168-301-13-00 168-301-14 -00 168-301-15-00 168-301-16-00 168-301-17-00 168-301-18-00 168-301-19-00 168-301-20-00 168-301-21-00 168-301-22-00 168-301-23-00 168-301-24-00 168-301-25-00
168-301-27-00 168-301-28-00 168-301-29-00 168-301-30-00
MFS, INC PAGE 7 07/13/1994
168-301-26-00
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CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSOR'S TOTAL CHARGE PARCEL NO. TO TAXROLL
$Fi : 25 168-301-31-00 168-301-32-00 168-301-33-00 $113.82 93.42
74.32
168-301-34-00 168-301-35-00 168-301-36-00 168-301-37-00 158.02 357.80 359.44 141.52 $98.32 112.82 125.78 174.24
168-301-38-00 168-301-39-00 168-301-40-00 168-301-41-00 168-301-42-00
109.22 102.74 163.16 149.90 98.72 86.30 130.26 100.56 105.68 117.18 70.44
168-301-43-00 168-301-44-00 168-301-45-00 168-302-01-00 168-302-02-00 168-302-03-00 168-302-04-00 168-302-05-00
76.04 81.64 87 - 18
168-302-06-00 168-302-07-00 168-302-08-00 168-302-09-00 168-302-10-00
91.36 92.54
92.78 89.48
168-302-11-00 168-302-12-00 168-302-13-00 168-302-14-00 168-302-15-00 168-302-16-00 168-302-17-00 $108.46 168-302-18-00 168-302-19-00 168-302-20-00 $157.32 168-302-21-00 $96.90 168-302-22-00 100.38 168-302-23-00 108.10 168-302-24-00 133.44 168-302-25-00 108.92 168 -3 02 -26-00 100.38 168-302-27-00 100.08 168-302-28-00 100.26 168-302-29-00 107.34 168-302-30-00 124.66 168-302-31-00 133.74 168-302-32-00 113.34 168-302-33-00 109.40 168-302-34-00 103.04 81.34 84.52 82.34 98.38 1 45.88
168-302-35-00 168-302-36-00 168-302-37-00 168-302-38-00
127.08 118.36 1 119.88
168-302-39-00 168-303-01-00 168-303-02-00 168-303-03-00 207-101-12-00 $15,197.98 208-020-28-00 $136,984.38 1,926.90 4 621.70 $251.36 209-040-27-00 $2,245.34
MFS, INC PAGE 8 07/13/1994
85.22 1 91.00 1 I gi f
8
5 208-020-32-00 208-020-33-00 208-101-05-00
0 a
CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSOR’S TOTAL CHARGE
PARCEL NO. TO TAKR6LL
209-040-35-00 209-040-39-00 209-041-20-00 209-041-28-00 209-050-29-00 209-060-59-00 209-070-02-00 209-070-03-00 209-070-04-00 209-070-07-00 209-081-01-00 209-081-07-00 209-081-09-00 209-081-18-00 209-081-19-00 209-081-20-00 209-081-22-00 209-082-06-00 209-082-07-00 209-082-08-00 209-083-01-00 209-093-02-00 209-083-03-00 209-083-07-00 209-083-08-00 209-083-11-00 209-083-12-00 209-083-15-00 209-090-01-00 209-090-02-00 209-090-03-00 209-090-04-00 209-090-05-00 209-090-07-00 209-090-08-00 209-090-09-00 209-090-10-00 209-090-11-00 210-100-05-00 210-100-06-00 210-100-12-00 211-022-03-00 211-022-04-00 211-022-05-00 211-022-06-00 211-023-03-00 211-023-04-00 211-040-30-00 211-040-32-00 212-010-03-00 212-040-25-00 212-040-26-00 212-040-30-00 212-041-05-00 212-041-12-00 212-041-13-00 212-041-14-00 212 - 041-15 - 00 212-041-16-00 212-041-17-00 212-041-18-00 212-041-19-00 212-041-20-00
MFS, INC PAGE 9 07/13/1994
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CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL AN"'UAL TAXROLL FOR 1994-95
TOTAL CHARGE ASSESSOR'S
PARCEL NO. TO TAXROLL
212-041-21-00 212-041-22-00 212-041-23 -00 212-041-24-00 212-041-25-00 212-041-26-00 212-041-27-00 212-041-28-00 212-041-29-00 212-041-30-00 212-041-31-00 212-041-32-00 212-041-33-00 212-041-34-00 212-050-29-00 212-050-30-00 212-050-34-00 212-050-40-00 212-050-43-00 212-061-03-00 212-062-04-00 212-062-14-00 212-070-01-00 212-070-12-00 212-070-13-00 212-070-17-00 212-070-22-00 212-070-23-00 212-070-24-00 212-081-01-00 212-081-02-00 212-081-03-00 212-081-04-00 212-081-05-00 212-081-06-00 212-081-07-00
212-081-09-00 212-081-10-00 212-081-11-00 212-081-13-00 212-081-14-00 212-081-15-00 212-081-17-00 212-081-18-00 212-081-21-00 212-082-01-00 212-082-02-00 212-082-03-00 212-082-04-00 212-082-05-00 212-082-06-00 212-082-07-00 212-082-08-00 212-082-09-00 212-091-01-00 212-091-02-00 212-091-03-00 212-091-04-00 212-091-05-00 212-091-08-00 212-091-13-00 212-091-14-00
MFS, INC PAGE 10 07/13/1994
212-081-08-00
0 m
w CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO, 1
SPECIAL A."UAL TAXROLL FOR 1994-95
ASSESSOR'S TOTAL CHARGE PARCEL NO. TO TAXROLL
212-091-15-00 $1 013.42 530.84 1,302.98 1,100.30 1,346.42
2,244.02 1 389.84 810.74 738.36 719.04 748.00 608.06
212-091-16-00 212-091-19-00 212-092-02-00 212-092-03-00
212-092-05-00 212-092-06-00 212-092-07-00 212-092-08-00 212-092-09-00 212-092-10-00 212-092-11-00
1,042.38 1,558.74 1,833.82 I, 351.24 1 602.18
849.34 2,654.22 1,404.32
212-092-12-00 212-092-13-00 212-092-14-00 212-092-15-00 212-092-19-00 212 -092-22 -00
2,466.02 3 580.78 970.00 468.10 434.32 448.80 791.44 622.54
212-092-23-00 212-093-01-00 212-093-02-00 212-093-05-00 212-093-09-00
545.32
410.20
212-093-12-00 212-110-01-00 212-110-02-00 212-110-03-00 212-110-04-00 212-110-05-00 212-110-06-00 212-110-07-00 212-120-01-00 $1 481.54
1,843.48
4,198.50 1 500.84 1; 825.22
212-120-02-00 212-120-03-00 212 - 120 - 04 - 00 212-120-05-00 212-120-06-00 212-120-07-00 212-120-08-00
1,732.48
$+ 3 431.18
212-120-09-00 212-120-10-00 212-120-11-00
212-120-13-00 1,631.14 212-120-14-00 1,042.38 2,311.58 212-120-16-00 212-120-17-00 1,703.52 212-120-18-00 1,023.08 212-120-20-00 1,100.30 1,983.42 212-120-21-00 1,524.96 212-120-22-00 212-120-23-00 1,100.30
2,823.12 212-120-24-00 212-120-25-00 212-120-26-00 4,343.28
212-120-28-00 1,756.62 212-120-29-00 1,771.08 212-120-30-00 1,418.80 212-120-33-00 5,018.90 212-130-01-00 2,265.26 212-130-02-00 3,068.76
MFS, INC PAGE 11 07/13/1994
1,877.26 1;
si B
212-092-04 -00
1 'E 598- 40
1,693 .a8
2,683. 18 i,a09.70 1,843.48
212-120-12-00 $188.20
1,394.68
212-120-27-00 1,544.28
e 0
- CITY OF CARLSBAD CQIQ"ITY FACILITIES DISTRICT NO, 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSOR'S TOTAL CHARGE PARCEL NO. TO TAXROLL
212-130- 03 -00 212-130-04-00 212-130-05-00 212 -13 0- 06- 00 212-130-17-00 212-130-18-00 212-130-19-00 212-130-20-00 212-130-21-00 212-130-22-00 212 -130-23 -00 212-130-24-00 212-130-25-00 212-130-26-00 212-130-27-00 212-130-28-00 212-130-29-00 212-130-30-00 212-130-31-00 212 - 13 0 -32 - 0 0 212-130-33-00 212-130-34-00 212-130-36-00
213-061-23-00 213-070-08-00 213-070-11-00 213 - 070- 20 - 00 213-070-21-00 213-070-22-00 213-091-06-00 214-010-01-00 214-010-03-00 214-021-01-00 214-021-02-00 214-021-03-00 214-021-04-00 214-021-08-00 214-021-09-00 214-021-11-00 214-021-12-00 214-021-13-00 214-022-01-00 214-022-02-00 214-022-03-00 214-022-04-00
214-022-08-00 214-022-10-00 214-022-11-00 214-022-15-00 214-022-17-00 214-022-18-00 214-022-25-00 214-022-26-00 214-022-27-00 214-022-28-00 214-022-29-00 214-022-30-00 214-022-31-00 214-022-32-00 214-022-33-00 214-160-19-00
213-061-02-00
214-022-06-00
MFS, INC PAGE 12 07/13/1994
0 0
CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSOR’S TOTAL CHARGE PARCEL NO. TO TAXROLL
3,440.06 1 151.82 150.24 1,177.50
214-160-24-00 214-160-28-00
tS 1 100.30
214-160-34-00 214-430-22-00 214-430-23-00 214-430-24-00 214-450-20-00 215-040-19-00 71.84 20, 82.86 32,055.54 33 , 741.60 2 , 470.84 8 , 744.46 5,008.04 3,552 -80 4,124.86 2,559 -22 4,566.46 3,974.32 8 871.98 107.78 101.78 119.74 107.78 107.78 107.78 185.60 149.68 95.80 95.80 95.80 95.80 95.80 95.80 95.80 1 107.78 95.80
215-040-24-00 215-040-25-00 215-080-24-00 215-592-04-00 215-592-05-00 215-592-06-00 215-592-07-00 215-592-08-00 215-592-09-00 215-592-13-00 215-592-14-00 215-592-15-00 215-600-01-00 215-600-02-00 215-600-03-00 215-600-04-00 215-600-05-00 215-600-06-00 215-600-07-00 215-600-08-00 215-600-09-00 215-600-10-00 215-600-11-00 215-600-12-00 215-600-13-00 215-600-14-00 215-600-15-00 215-600-16-00 215-600-17-00 215-600-18-00 107.78 215-600-19-00 113.76 113.76 113.76 215-600-20-00
215-600-22-00 113.76 215-600-23-00 101.78 215-600-24-00 101.78 215-600-25-00 101.78 215-600-26-00 101.78
215-600-27-00 215-601-01-00 215-601-02-00 215-601-03-00 215-601-04-00 215-601-05-00 215-601-07-00 215-601-08-00 215-601-09-00 215-601-10-00 215-601-11-00 215-601-12-00 215-601-27-00 215-601-31-00 215-601-32-00 215-601-33-00 215-601-59-00
g
gp: %
1 j 0
215-600-21-00
${;; h% 8 119.74 161.66 161.66 $89.80 119.74 119.74 119.74 119.74 119-74 $77.84 191.60 191.60 191.60 175.96
1 5
MFS, INC PAGE 13 07/13/1994
- 0 0
CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSOR’S TOTAL CHARGE PARCEL NO. TO TAXROLL
125.26 105.56 $75.80 130.28
215-601-60-00 215-601-61-00 215-601-62-00 215-601-63-00 215-602-01-00 113.76 215-602-02-00 113.76 215-602-03-00 227.52 215-602-04-00 508.94 215-602-05-00 425.12 215-602-06-00 143.70
215-602-08-00 107.78 215-602-09-00 101.78 215-602-10-00 149.68 215-602-11-00 365.24 215-602-12-00 413.14 215-602-13-00 287.40 215-602-14-00 101.78 215-602-15-00 119.74 215-602-17-00 215-602-34-00 215-602-35-00 215-602-36-00 215-602-37-00 215-602-38-00 215-602-55-00 215-602-56-00 215-602-57-00 215-602-58-00 215-602-59-00 215-602-60-00 215-602-61-00 215-602-62-00 215-602-63-00 215-602-71-00 215-602-72-00 215-602-73-00 215-602-74-00 215-602-75-00 215-602-76-00 215-602-80-00 215-610-02-00 215-610-03-00 215-610-04-00 215-610-05-00 215-610-06-00 215-610-07-00 215-610-08-00 215-610-09-00 215-610-10-00 215-610-11-00 215-610-12-00 215-610-13-00 215-610-14-00 215-610-15-00 215-610-16-00 215-610-17-00
215-610-19-00 215-610-20-00 215-610-21-00 215-610-22-00 215-610-23-00
MFS, INC PAGE 14 07/13/1994
z
215-602-07-00 119.74
215-610-18-00
e 0
CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSOR'S TOTAL CHARGE PARCEL NO. TO TAXROLL
215-610-24-00 215-610-25-00 215-610-26-00 215-610-27-00 215-610-28-00 215-610-29-00 215-610-30-00 215-610-31-00 215-610-32-00 215-610-33-00 215-610-34-00 215-610-35-00 215-610-36-00 215-610-37-00 215-610-38-00 215-610-39-00 215-610-40-00 215-610-43-00 215-610-44-00 215-611-01-00 215-611-02-00 215-611-03-00 215-611-04-00 215-611-05-00 215-611-06-00 215-611-07-00 215-611-08-00 215-611-09-00 215-611-10-00 215-611-11-00 215-611-12-00 215-611-13-00 215-611-14-00 215-611-15-00 215-611-16-00 215-611-17-00 215-611-18-00 215-611-19-00 215-611-20-00 215-611-21-00 215-611-22-00 215-611-23-00 215-611-24-00 215-611-25-00 215-611-28-00 215-611-29-00 215-612-06-00 215-612-07-00 215-612-10-00 215-612-17-00 215-612-20-00 215-620-56-00 215-620-57-00 215-620-58-00 215-620-59-00 215-620-60-00 215-620-61-00 215-620-62-00 215-620-63-00 215-620-64-00 215-620-65-00 215-620-66-00 215-620-67-00
MFS, INC PAGE 15 07/13/1994
0 0
* CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSORf S TOTAL CHARGE PARCEL NO.
131.72 155.68 197.58 173.64 101.78 101.78 119.74
TO TAXROLL
1:;; i3 t’BS; ;; 59;; ip
I 215-620-68-00 215-620-69-00 215-620-70-00 215-620-71-00 215-620-72-00 215-620-73-00 215 - 620- 74 -00 215-620-75-00 215-620-76-00 215-620-77-00 215-620-78-00 215-620-79-00 215-621-01-00 215-621-02-00 215-621-03-00 215-621-04-00
125.74 107.78 $ $95.80
215-621-05-00 215-621-06-00 215-621-07-00
131.72 215-621-09-00
113.76 215-621-10-00
215-621-11-00 119.74 113.76 215-621-12-00
215-621-13-00 149.68 215-621-14-00 131.72 137.70 215-621-15-00
215-621-16-00 173.64 101.78 215-621-17-00
215-621-18-00 107.78 101.78 215-621-19-00
107.78 215-621-20-00
215-621-21-00 107.78 215-621-22-00 101.78 215-621-23-00 $95.80 113.76 215-621-24-00
215-640-01-00 176.56 106.52 215-640-02-00
215-640-03-00 108.26 111.66 215-640-04-00
114.48 215-640-05-00
215-640-06-00 119.62 215-640-07-00 137.64 215-640-08-00 144 - 24 215-640-09-00 135.98 215-640-10-00 142.14 215-640-11-00 134.24 215-640-12-00 137.70 215-640-13-00 142.44 206.38 215-640 -14 - 00
215-640-15-00 124.18
215-640-17-00 113.64 215-640-18-00 113.34 215-640-19-00 110.52 215-640-20-00 124.36 215-640-21-00 118.54 215-640-22-00 174.00 215-640-23-00 127.54 215-640-24-00 105.98 215-640-25-00 115.98 84.00 84.90 215-640-26-00 215-640-27-00
215-621-08-00 119 - 74
215-640-16-00 122.20
$
MFS, INC PAGE 16 07/13/1994
e e
* CITY OF CARLSBAD CCV"ITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSOR'S TOTAL CHARGE PARCEL NO. TO TAXROLL
103.10 103.10 105.74 128.30 144.12 127.66 108-14 99.68 91.78 8 94.06 109.56 129.56
103.16
215-640-28-00 215-640-29-00 215-640-30-00 215-640-31-00 215-640-32-00 215-640-33-00 215-640-34-00 215-640-35-00 215-640-36-00 215-640-37-00 215-640-38-00 215-640-39-00 215-640-40-00 215 - 640 -41- 00
215-640-42-00 112.56 103.10 215-640-43-00
215-640-44-00 109.02 215-640-45-00 107.42 103.10 215-640-46-00
115.56 215-640-47-00
215-640-48-00 142.92 159.20 215-640-49-00
215-640-50-00 119.68 215-640-51-00 103.10 103.40 215-641-01-00 145.80 215-641-02-00 163.34 127-42 215-641-03-00
153.52 215-641-04-00
215-641-05-00 123.28 117.48 215-641-06-00
126.46 215-641-07-00
215-641-08-00 180.94 243.22 215 - 641- 09 - 00
215-641-10-00 $97.06 108.14 215-641-11-00
136.40 215-641-14-00 109.44 215-641-15-00 122.50 166.38 215-641-16-00
118.12 215-641-17-00
215-641-18-00 134.36 133.22 215-641-19-00
101.48 215-641-20-00
215-641-21-00 102.62 112.56 215-641-22-00
215-641-23 -00 128.54 215-641-24-00 135.62 215-641-25-00 109.86 104.36 215-641-26-00
112.38 215-641-27-00
120.46 215-641-28-00
215-641-29-00 121.90 215-641-30-00 119.56 215-641-31-00 111.06 215-641-32-00 174.78 215-642-01-00 135.02 215-642-02-00 141.48 215-642-03-00 123.46 215-642-04-00 103 -40 215-642-05-00 103.10 215-642-06-00 104.78
MFS, INC PAGE 17 07/13/1994
109.98
1
215-640-52-00
118.12 215-641-12-00 215-641-13-00
0 0
CITY OF CARLSBAD * COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSORf S TOTAL CHARGE PARCEL NO. TO TAXROLL
215-642-07-00 215-642-08-00 215-642-09-00 215-642-10-00 215-642-11-00 215-642-12-00 215-642-13-00 215-642-14-00 215-642-15-00 215-642-16-00 215-642-17-00 215-642-18-00 215-642-19-00 215-642-20-00 215-642-21-00 215-642-22-00 215-642-23-00 215-642-24-00 215-642-25-00 215-642-26-00 215-642-27-00 215-642-28-00 215-642-29-00 215-642-30-00 215-642-31-00 215-642-32-00 215-642-33-00 215-642-34-00 215-643-03-00 215-643-07-00 215-644-02-00 215-644-03-00 215-644-04-00 215-644-06-00 215-644 -08 -00 215-650-04-00 215-650-05-00 216-010-01-00 216-010-02-00 216-010-03-00 216-010-04-00 216-010-05-00 216-140-17-00 216-140-18-00 216-140-25-00 216-140-27-00 216-140-30-00 216-140-31-00 216-140-32-00 216-140-33-00 216-420-82-00 216-450-01-00 216-450-02-00 216-450-03-00 216-450-04-00 216-450-05-00 216-450-06-00 216-450-07-00 216-450-08-00 216-450-09-00 216-450-10-00 216-450-11-00 216-450-12-00
MFS f INC PAGE 18 07/13/1994
e 0
CITY OF CARLSBAD - COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSOR'S TOTAL CHARGE PARCEL NO. TO TAXROLL
216-450-13-00
216-450-15-00 216-450-16-00 216-450-17-00 216-450-18-00 216-450-19-00 216-450-20-00 216-450-21-00 216-450-22-00 216-450-23 -00 216-450-24-00 216-450-25-00 216-450-26-00 216-450-27-00 216-450-28-00 216-450-29-00 216-451-01-00 216-451-02-00 216-451-03-00 216-451-04-00 216-451-05-00 216-451-06-00 216-451-07-00 216-451-08-00 216-451-09-00 216-451-10-00 216-451-11-00 216-451-12-00 216-451-13-00 216-451-14-00 216-451-15-00 216-451-16-00 216-451-17-00 216-451-18-00 216-451-19-00 216-451-20-00 216-451-21-00 216-451-22-00 216-451-23-00 216-451-24-00 216-451-25-00 216-451-26-00 216-451-27-00 216-451-28-00 216-451-29-00 216-451-30-00 216-451-31-00 216-452-01-00
216-450-14-00
216-452-02-00 216-452-03-00 216-452-04-00 216-452-05-00 216-452-06-00 216-452-07-00 216-452-08-00 216-452-09-00 216-452-10-00 216-452-11-00 216-452-12-00 222-470-23-00 222-470-25-00 223-010-12-00
MFS, INC PAGE 19 07/13/1994
0 a
CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSOR'S TOTAL CHARGE PARCEL NO. TO TAXROLL
37.04 1, 54.84 9,748.52 f8 2,547.74
223-010-18-00 223-010-19-00 223-010-27-00 223-010-28-00
$18 , 043.38 223-010-29-00
6 , 285.44 6,998.10
223-010-35-00 223-010-37-00 223-010-40-00
223-011-02-00 $25 27.44 223-011-03-00 $844.24 223-011-04-00 $19,836.84 8,191.00 1,377.14 5,912.76 2,526.76 2,741.70 6 974.12 $183.06
223-011-06-00 223-021-08-00 223-021-09-00 223-021-11-00 223-021-12-00 223-032-01-00 223-032-02-00 223-050-54-00 223-050-59-00 $18$711.18
223-050-65-00 $8,430. SO 223-050-67-00 $ 4,716.72 223-050-68-00 $3 , 538-66 223-050-69-00 $17,040.64 223-050-70-00 $5,754.06 223-060-15-00 $16 179.98 223-060-28-00 598.40 4,285.36 6,816.78 41,405.92 qi$ 24 , 819.46
223-060-29-00 223-060-31-00 223-060-32-00 223-060-40-00
6,844.66 4 , 310.88 8,046.40 9,940.32 5,463.80
1,365.16
$8 867.60 $868.66
223-060-50-00 223-061-01-00 223-061-02-00 223-071-05-00 223-071-07-00 223-071-09-00 $12,529.46 255-010-19-00 255-010-24-00 $20,858.50 255-010-26-00 255-023-02-00 255-030-09-00 $23,237.78
6,484.54 6,395.40 24,617.34 4,999.60 9,969.32 7 , 574.28 42 , 817.46 19,711.10 21,196.02 16 , 281.18 6,290.22 $36,135.78 83.82
89.80 89.80 89.80 89.80 89.80 89.80 1 95.80 255-230-14-00 $143.70
MFS, INC PAGE 20 07/13/1994
387.18 8
269.44
I
s
Zf 255-030-11-00 255-030-12-00 255-030-13-00 255-031-20-00 255-031-22-00 255-031-23-00 255-031-24-00 255-031-25-00 255-040-19-00 255-041-18-00 255-041-19-00 255-041-20-00 255-230-02-00 255-230-03-00 255-230-04-00 255-230-05-00 255-230-06-00 255-230-07-00 255-230-08-00 255-230-13-00
ji
0 0
CITY OF CARLSBAD
.I COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
ASSESSOR'S TOTAL CHARGE PARCEL NO. TO TAXROLL
255-230-15-00 255-230-16-00 255-230-17-00 255-230-18-00 255-230-19-00 255-230-20-00 255-230-21-00 255-230-22-00 255-230-23-00 255-230-24-00
255-230-26-00 255-230-27-00 255-230-28-00 255-230-29-00 255-230-30-00 255-230-31-00 255-230-32-00 255-230-33-00 255-230-34-00 255-230-35-00 255-230-36-00 255-230-37-00 255-230-38-00 255-230-39-00 255-230-40-00 255-230-41-00 255-230-42-00 255-230-43-00 255-230-44-00 255-230-45-00 255-230-46-00 255-231-01-00 255-231-02-00 255-231-03-00 255-231-04-00 255-231-05-00 255-231-06-00 255-231-07-00 255-231-08-00 255-231-09-00 255-231-10-00 255-231-11-00 255-231-12-00 255-231-13-00 255-231-14-00 255-231-15-00 255-231-16-00 255-231-17-00 255-231-18-00 255-231-19-00 255-231-20-00 255-231-21-00 255-231-22-00 255-231-23-00 255-231-24-00 255-231-25-00 255-231-26-00 255-231-27-00 255-231-28-00 255-231-29-00 255-231-30-00 255-231-31-00
255-230-25-00
MFS, INC PAGE 21 07/13/1994
L c e a
CITY OF CARLSBAD *-
s COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ANNUAL TAXROLL FOR 1994-95
TOTAL CHARGE ASSESSOR I S
PARCEL NO. TO TAXROLL
255-231-32-00 255-231-33-00 255-231-34-00
255-231-36-00 255-231-37-00 255-231-38-00 255-231-39-00 255-231-40-00 255-231-41-00 255-231-42-00 255-231-43-00 255-231-44-00 255-231-45-00 255-231-46-00 255-231-47-00 255-231-48-00 255-231-49-00 255-231-50-00 255-231-51-00 255-231-52-00 255-231-53-00 255-231-54-00 255-231-55-00 255-231-56-00 255-231-57-00 264-010-07-00 264-010-09-00 264-010-21-00 264-010-22-00 264-010-23-00 264-010-25-00 264-010-32-00 264-221-01-00 264-221-02-00 264-221-82-00
PARCELS: 1,359 $2,291,224.44
255-231-35-00
MFS, INC PAGE 22 07/13/1994