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HomeMy WebLinkAbout1996-05-14; City Council; 13650; COMMUNITY FACILITIES DISTRICT NO. 1 ANNEXATION NO. 95/96-2 NORTH SAN DIEGO COUNTY TRANSIT DEVELOPMENT BOARDt 0 ? I 8. CIT OF CARLSBAD - AGENDA BILL COMMUNITY FACILITIES DISTRICT NO. 'I 95196-2 NORTH SAN DlEGO RECOMMENDED ACTION: Adopt Resolution No.Y6- /?4 Community Facilities District. ITEM EXPLANATION: Background Property owners of vacant land in Carlsbad and the City worked together to for Community Facilities District (CFD) No. 1. The CFD provides funding for a vark of infrastructure projects which will be necessary to meet the requirements of tl Growth Management Program. Council formed CFD No. 1 in 1991, following i election by property owners for a special tax to be levied upon their property fund construction or acquisition of the capital projects, The Carlsbad philosophy is that CFD financing is not intended to relieve a property owner of the responsibility to provide funding for infrastructu improvements related to a single development. No homeowner in Carlsbad affected by a City CFD because our guidelines ensure that the obligation on residential unit is paid in full when the building permit is issued. No homeown will pay City-imposed Mello-Roos taxes. Many Local Facilities Management Zones were not included in CFD No. Annexation proceedings were anticipated to occur as each zone progressc through the development process. With the exception of the more developc areas, each zone plan requires either annexation to the CFD or developer fundir of all required facilities. In April 1993, Council authorized future annexation of the remaining undevelopc land into CFD NO. 1. This action permits developers to use the simplific annexation procedure and allows development to proceed without additional pub. hearings or special elections. The simplified annexation procedure lets proper owners administratively petition to annex into CFD No. I. Upon Council approvz property will be annexed into CFD No. 1, thus fulfilling their obligation for certa public facilities. Annexation No. 95196-2 - NSDCTDB On November 1, 1995 the Planning Commission adopted Resolution No. 38: approving an amendment to Conditional Use Permit CUP 93-04 and Resolutic No. 3827 approving Site Development Plan SDP 95-10 of the Seapointe Resc project in Local Facilities Management Zone 22. These actions amended tk certifying and adding property to an existi t e 0 Page 2 of Agenda Bill No. /3, k 5 c development plan by adding .69 acres of a 4.98 acre parcel owned by North SI Diego County Transit Development Board (NSDCTDB), to the project for ti proposed construction of a tennis court as an added amenity for the hotel and t surrounding neighborhood. The applicant and the NSDCTDB have entered intc lease agreement to allow the use of this portion of the parcel on a temporary bas In order for development of the parcel to occur, annexation to the CFD No. 1 required. The applicant, NSDCTDB, has completed the required Consent a Election to Annex Property in CFD No. 1 (Exhibit 2) and accepted the bound: map showing the proposed area to be annexed (Exhibit 3). Council may formally authorize the annexation by certifying and adding t, property into the original Community Facilities District. After Council authorizatic a Notice of Annexation (Exhibit 4) will be filed with the County Recorder as a lil against the property. FISCAL IMPACT: When CFD No. 1 was established, it was anticipated that all vacant, undevelop or underdeveloped land would annex as it developed, thus providing t necessary cash flow to finance the construction of certain public facilities. The property being annexed will be subject to CFD No. 1 Special Tax Undeveloped Property beginning in fiscal year 1996197. The 1996197 levy unknown at this time, however, using the 1995/96 tax rates, the levy will I approximately $700. The property is subject to the CFD No. 1 Spec Development Tax - One-Time. Since the proposed development for this parc does not include construction of a building, the one-time tax would be zero ($( and the property would be considered fully developed once the building permit f the tennis court is pulled, with no net developable acres remaining. Through the use of the simplified annexation procedure, both the City and tl owner are able to avoid election costs and additional time delays. A fee of $480 cover annexation processing, map preparation, and filing costs will be paid by tl property owner. EXHIBITS: 1. 2. 3. 4. Notice of Annexation. 5. Resolution No. ‘76 e I]?.?, certifying and adding property to an existing Community Facilities District.. Consent and Election to Annex Real Property to an Existing Community Facilities District. Boundary Map of the area to be annexed. Community Facilities District No. 1 1995-96 maximum tax rates. I k , * 1 2 3 4 5 6 7 8 9 10 I1 12 13 14 15 16 17 18 19 20 21 22 23 24 85 26 27 28 e 0 RESOLUTION NO. 96-1 73 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, CERTIFYING AND ADDING PROPERTY TO AN EXISTING COMMUNITY FACl LIT1 ES DISTRICT WHEREAS, the CITY COUNCIL of the CITY OF CARLSBAD CALIFORNIA, (hereinafter referred to as the "legislative body of the low Agency"), has previously formed a Community Facilities District pursuar to the provisions of the "Mello-Roos Community Facilities Act of 1982' being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code o the State of California, said Article 3.5 thereof. The existing Cornmunit! Facilities District being designated as COMMUNITY FACILITIE: DISTRICT NO. 1 (hereinafter referred to as the "District"); and WHEREAS, the legislative body has also established i procedure to allow and provide for future annexations to the origin< District and the area proposed to be annexed in the future wa designated as COMMUNITY FACILITIES DISTRICT NO. 1 , FUTURI ANNEXATION AREA (hereinafter referred to as the "Future Annexatio Area"); and WHEREAS, at this time the unanimous consent of the propert owner or owners of certain specific territory proposed to be annexed ha been received, and said territory has been designated as ANNEXATlOl NO. 95196-2 (hereinafter referred to as the "Annexed Area"); and Ill I I .4 1 2 3 4 !5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 0 0 WHEREAS, the map showing the specific territory to be annexed and designated as the Annexed Area as submitted is hereby approved by this legislative body. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Carlsbad, California as follows: RECITALS SECTION 1. The above recitals are all true and correct. AN N EXAT I 0 N C E RTI F I CAT1 0 N SECTION 2. That this legislative body does hereby determine and declare that the territory subject to annexation, being the Annexed Area, is now added to and becomes a part of the District. ANNEXATION AREA That the boundaries and parcels of territory herein annexed and on which special taxes will be levied in order to pa) for the costs and expenses of authorized public facilities is described a5 follows: SECTION 3. All that property annexed to the existing Community Facilitie: District as said territory is shown on a map as herein approved by thi: legislative body, said map designated by the number of the annexatior and the name of the District, a copy of which is on file and shall remair open for public inspection. Ill Ill I -4 4 1 2 3 4 5 6 7 8 9 10 l1 12 13 i4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 0 a FINDINGS SECTION 4. That this legislative body does hereby further determine as follows: A. That the unanimous consent to the annexation as submitted by the property owners is hereby certified and approved and shall be kept on file in the office of the Election Official. 8. The legislative body is hereby empowered to levy the authorized special taxes within the Annexed Area to pay for the District's public facilities. The property being annexed will be subject to all applicable special taxes upon annexation. The Annual Special Tax - Undeveloped Property will commence fiscal year 1996-97. C. That the Annexed Area is formally added to and becomes a part of the District. NOTICE SECTION 5. That immediately upon adoption of this Resolution, notice shall be given as follows: A. A copy of the annexation map as approved shall be immediately, and at least within fifteen (15) days of adoption of this Resolution, filed in the office of the County Recorder. Ill Ill # -L h 1 2 3 4 5 6 7 a 9 10 11 12 13 14 15 16 17 I.8 19 20 21 22 23 24 25 26 27 28 0 0 B. Also within said fifteen (15) days, an amendment to the Notice of Special Tax Lien (Notice of Annexation) shall be recorded in the office of the County Recorder. PASSED, APPROVED AND ADOPTED at a regular meeting of MAY , 1996, by the following the City Council on the 14th day of vote, to wit: AYES: NOES: None ABSENT: None Council Members Lewis, Nygaard, Kulchin, Finnila ATTEST: A, &L. M<TE%%&t$?i& (SEAL) e ExHl 0 : I .fl - -k .. CONSENT AND ELECTION TO ANNEX REAL PROPERTY TO AN EXISTING COMMUNITY FACILITIES DISTRICT CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TO: LEGISLATIVE BODY COMMUNITY FACILlnES DISTRICT NO. 1 The undersigned is the owner, or duly authorized representative of said own the property as shown on the attached map ( the "Ownet'), and is the appro1 person with legal authorization to sign this consent, vote and eiection to a property to the District The Owner is aware of and understands the following: A 1. 2. The City af Carlsbad has conducted proceedings pursuant to the "b Roos Community Facilities Act of 1982" (Government Code 353311 following) (the "Ad') to form a community facilities district known designated as COMMUNRY FACURES DISTRICT NO. 1 (the "Distn'cf purposes of the mnstnrction, instailation and financing of major p capital facilities to sewe and benefit properties within me boundaries c District. Proceedings have also been authorized to aflow annexation of prope the future to said District; however, any future annexathi is canditi upon the unanimous cansent of the owner or owners of each pare parcels at the time of the proposed annexation. That the Owner is tfie owner of property subject to annexation as said is shown on a map attached hereto, referenced ana incorporated, ma and designated as the ANNEXED AREA. That the map attached hereto shows the deve!opable area pursuant ti City Generai Plan land use, and incfudes ail applicable &S~SSI~'S p# numbers for the property being annexed. The property being annexed w*iI be subject to ail appiicabie speciai t upon annexaticn. The Annual Special Tax - Undeveloped ProFe.q commence in fiscal year 1996 - - 97. Appendix D - Page i B. C. D. E. k #-' ' y e e THE UNDERSIGNED DOES HEREBY CERTIFY UNDER PENALW OF PERJURY FOLLOWS: 3. The Owner does consent to and approve the annexation dthe Annexed Area to District without any additional further public hearings and without any fur election requirements. The Owner further waives the right to protest, object t initiate fegal proceedings challenging the vafidity of the following: - - - The Owner specifhi@ authorizes the levy of the previousfy approved special ta on ail properties within the boundaries of the Annexed Area fa pay for authorized public capitai faciiities andlor to assist in the payment for bonc indebtedness of the Community Faciiities District The Owner ac.howiedges the map attached and sbtes that said map prope shows the property to be annexed and the net developable acres per general pl land use. ~(~~~s~this /Rfh day& &P AT L ,19 ?h , in Of,g&,q/.$Z~ Proeedings for the formation of the District Proceedings to annex property in #e future Spec& annexation proceedings for the Annexed Area 4. 5. Catiiohia. , --% RTC?$!#&? d. f=~/Gfifl- / (Type or print name or signor) - (S%gnature) Notary Area: (if additional signaTure zre required. please attach adaitiortal pges.) hpenaix D - Page 2 a w .,C. ' CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT State of OALSFOK /~YSK+ County of SZVU 0.~6 6- 0 On /a /yp before me, f,& si.*-" yL .a& pL4 &f?f)-l?x A!& DATE / NAME TITLE OF OFFICER E G , JANE DOE, NOTA~Y PUBLIC' , personally appeared NAME(S) OF SIGNER(G) Fersonally known to me - OR - 0 proved to me on the basis of satisfactory evidc to be the person(s) whose name(s) is subscribed to the within instrument and knowledged to me that he/she/they exec the same in his/her/their author1 capacity(ies), and that by his/her/t signature(s) on the instrument the perso or the entity upon behalf of which person(s) acted, executed the instrurn WITNESS my hand and official seal. Though the data below IS not required by law, it may prove valuable to persons relying on the document and could I fraudulent reattachment of this form. CAPACITY CLAIMED BY SIGNER DESCRIPTION OF ATTACHED DOCUM p@+q& ..- g/zT Q g& eC/-&A? Ti #fl C TITLE OR TYPE OF DOCUMENT AUORNEY-IN-FACT NUMBER OF PAGES 0 GUARDIAN/CONSERVATOR SIGNER IS REPRESENTING: NAME OF PERSON(S) OR ENTITY(IES) J?ilw-[+ eoq/y/rt./ TRfifmVT SIGNER(S) OTHER THAN NAMED ABOL Dzs~g~ e 7- 01 993 NATIONAL NOTARY ASSOCIATION 8236 Remmet Ave , P 0 Box 71 84 Canoga Park, zgc B gz ,zz a8 Z&& z: zg 88 - k z3z Z<O V3 cz __ 5g FY oss ,u " 40 ILU - 'I +. W w I 11 v) =i I/ gs 'a g s - t 2 s3 t : 3; 5 5 82 gz 2 u XC 0 - % +LdC c w d ZSS CZbd y8&Y3w 8" 4:: &E< ~XzsNZgqu4, g45 s&-%;~3~z. ,p9 Zl gyLqoh%v" &I" Wn ,o&obw-'j 3 -5" .c -ze.IYaa€;g 52' X? I 0 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 EXHIBIT "A" 0, PROPERTY CATEGORIES AND MAXIMUM TAX ~ll taxable property within the boundaries of the Future Annexa- tion Area subject to ANNUAL SPECIAL TAXES as applicable based upon the rates as esl for the. original Community Facilities District No. 1 and further based property categories, maximum tax rates, increases and status of the is6 building permits, all as hereinafter set forth. Improvement Area I refer properties within the boundaries of the City of Carlsbad Bridge and Tho1 District. Improvement Area I1 is for all remaining properties within the C Facilities District, not within the Bridge & Thoroughfare District. RESIDENTIAL PROPERTY ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY All taxable property prior to the issuance of a building permit shall be su the fallawing maximum annual special taxes, subject to increases as s herein: MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991 IMPROVEMENT IMPROVEMENT PROPERTY CATEGORY AREA I AREA I1 S 281.00 $ 277.08 Residential Low Residential Low to Medium 772.00 760.00 Residential Medium 1,294.00 1,217.00 Residential Medium to High 5,984.00 1,868.00 Reeidential High 2,793.00 2,739 .OO SPECIAL DEVELOPMENT TAX - ONE TIME Upon the issuance of a building permit, all Residential properties shall be to the following described SPECIAL DEVELOPMENT TAX - ONE TIME, also sui increases as set forth herein, as follows: MAXIMUM SPECIAL DEVELOPMENT TAX - ONE TIME PER RESIDENTIAL DWELLING UNIT FOR FISCAL YEAR 1990/1991 IMPROVEMENT IMPROVEMENT AREA I AREA I1 PROPERTY CATEGORY Residential Low $ 4,452.00 $ 3,835.00 ' Residential Low to Medium 4,452.00 3,835.00 Residential Medium 2,810.00 2,312.00 Residential Medium to High 2,810.00 2,312.00 Residential High 2,810.00 2,312.00 0, 0 .< CO-CIAL, INDUSTRIAL AND OTBER PROPERTY ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY All taxable Commercial and Industrial Property prior to the issuance of a permit shall be subject to the following maximum annual special taxes, als to increases as set forth herein: MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991 IMPROVEMENT IMPROVEMENT AREA I AREA I1 Commercial Property $ 2,400.00 $ 1,600.00 Industrial Property 1,200.00 960.00 Agricultural Property -0- -0- All Commercial and Industrial Property, upon the issuance of a building assume the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY for a period of not t twenty-five (25) years, generally in the amounts per property category as fo shall have the Option to (1) pay the SPECIAL DEVELOPMENT TAX - ONE TIM MAXIMUM SPECIAL DEVELOPMENT TAX - ONE TIME FOR FISCAL YEAR 1990/91 PER SQUARE FOOT OF BUILDING AREA PROPERTY CATEGORY - IMPROVEMENT IMPROVEMENT COMMERCIAL USE DESIGNATIONS AREA I AREA 11 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 Campgrountl 17.51 4.99 Restaurant - Sit Down 15.17 4.73 Marina 14.85 4.41 Bank - Walk In 12.83 4.60 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 CeRter 6.46 2.27 Auto Car Wash 6.31 2.52 S f L - Walk In 5.51 3.03 Race Track 5.10 2.33 Library 4.26 2.86 Community Shopping Center 4.24 1.80 Hospital - General 3-88 3.18 * 0, a IMPROVEMENT IMPROVEMENT COMMERCIAL USE DESIGNATIONS AREA I AREA I1 Hotel - Conv. Fac/Comm. 3.47 2.52 Auto - Repair L 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 Office - Government 2.93 1.88 Commercial Shops 2.90 1.58 Health Club 2.89 1.85 Motel 2.69 2.06 Office - High Rise 2.67 1.84 Office - Commercial, 100,000 SF 2.56 1.75 Lumber/Hardware Store 2.47 1.58 Office - Medical 2.42 2.07 Hospital - Convalescent 2.33 2.23 Indoor Sports. Arena 2.33 2.23 Resort Hotel 2.30 1.98 University 2.26 1I91 Junior College 2.19 1-90 All other Commercial Properties 2.14 1.44 not indent if ied above IMPROVEMENT IMPROVEMENT INDUSTRIAL USE DESIGNATIONS AREA I AREA I1 Heliports $ 10.63 $ 3.67 Industrial-Commercia1 Business Park 2.14 1.51 All other Industrial Properties . not identified above 1.74 1.42 OR, IN THE ALTEBNA!L'E, ANNUAL SPECIAL TAX The "Maximum Annual Special Tax - Developed Property" for any Fiscal Year exceed 13.81% of the authorized "Maximum Special Development Tax - One Time varioue Commercial and Industrial Property categories as set forth abov amount applicable and annually adjusted for each Fiscal Year. ANNUAL TAX INCREASE # The above SPECIAL TAXES for the taxable properties are applicable for t year 1990/91, and are all subject to annual increases to reflect inc: construction costs. The Construction Cost Index of the Engineering Neb titled "ENR Cost Indexes in 22 Cities" will be used. The Index publishel month of April for the City of Los Angeles under the column heading of "E Change from Last Year" will annually inflate each of the Maximum Annual each year for properties as follows: 1 0, 0 1 A. PROPERTIES WITHIN THE DISTRICT: Not to exceed 50% of the above-referenced increase. B. PROPERTIES TO BE SUBSEQUENTLY ANNEXED: Not to exceed 100% of the above-referenced increase until annexed. TERM OF TAX The above taxes shall be levied until all bonds have been discharged and fi funded and/or guaranteed, and the SPECIAL DEVELOPMENT TAX - ONE TIME has bc however, the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY shall not be levic period in excess of twenty-five (25) years per parcel. Residential: Once a building permit has been issued for Rekidential property and the DEVELOPMENT TAX - ONE TIME has been paid, the property no longer will be 81 any annual special tax. Commercial & Industrial: The Commercial and Industrial properties, upon the issuance of a buildins have the option to ( 1) pay the SPECIAL DEVELOPMENT TAX - ONE TIME or (2 ) a! ANNUAL SPECIAL TAX - DEVELOPED PROPERTY, as set forth above. Upon the isr any building permit, no further increase or escalation is authorized. ALLOCATION OF COST AND TAX Total capital costs for all authorized facilities shall be allocated as 65%-to Residential property, 35% to Commercial & Industrial property. ‘I coets exclude costs of issuance ae needed. Residential property shall be taxed in an amount sufficient to meet the 65% facilities, which tax will include costs of issuance, interest and othe including sinking fund payments for future construction as applicable. Commercial & Industrial property shall be taxed in an amount sufficient to 35% share of facilities, which tax will include costs of issuance, inte other costs, including sinking fund payments for future construction as appl. .. COLLEC!J!ION OF ANNUAL TAX Residential: Determine monies necessary to make payment on bond debt service, replenish call bonds, pay bonds ayi Community Facilities District No. 1 administrati7 and pay for public capital facilities. FIRST: Reduce this amount by t properties. SECOND: The remaining funds needed are to be collected by thc the annual Special Tax - Undeveloped Property on undeveloped taxable re acreage, in the proportional amounts for each property category as requirec exceed the maximum authorized tax. collected from Special Development Tax - One Time levied against re: r @, Commercial and Industrial: Determine monies necessary to make payment on bond debt service, replenish call bonds, pay bonds and Community Facililies District No. 1 administrativ and pay for current or future public capital facilities. FIRST: Reduce thi by the fund6 collected from Special Development Tax - One Tame and annual SECOND: Levy the annual Special Tax - Undeveloped Property on undeveloped commercial and industrial acreage in the proportional amounts for each category as required, not to exceed the maximum tax. Tax - Developed Property levied against commercial and industrial prc *** - I l @ a CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. I PROPERTY OWNER NAME AND ASSESSORS PARCEL NUMBERS "EXHIBIT B" Property Owner: North San Diego County Transit Developmf Board Assessor's Parcel Numbers: 2 14-01 0-1 0-00 0 CERTIFICATION OF PROJECT MANAGER The undersigned is the duly appointed and acting PROJECT MANAGER for the proceedii relating to the annexation of property to the District. That on the 3'& day of , 1996, I did review the signatures as contained the CONSENT AND ELECTION TO ANNEX REAL PROPERTY TO AN EXIST1 COMMUNITY FACILITIES DISTRICT, and hereby certify and state as follows: 1. That I caused said Consent and Election to be examined, and my examination revealed that said Consent and Election had been signed by all qualified electors of the property proposed to be annexed to the District or their duly authorized representatives, and that said persons were the authorized persons to sign on behalf of the owners or the property within the boundaries of the territory proposed to be annexed to the District. 2. That said Consent and Election did contain the signatures representing 100% of all of the qualified electors within the property proposed to be annexed to the District. Ky\ day of "Cy , 1996, at Carlsbad, California. ,3.+ EXECUTED this k&L--- L SA HILDABRAND Project Manager Carlsbad, California ESTABLISHED MAXIMUM FISCALYEAR 1995-96 ANNEXATION MAXIMUM ACTUAL LEW FO FY 1995-96 1995- RESIDENTIAL UNDEVELOPED LAND USE: RESIDENTIAL LOW (RL) RESIDENTIAL LOW MEDIUM (RLM) ,RESIDENTIAL MEDIUM (RM) RESIDENTIAL MEDIUM HIGH (RMH) RESIDENTIAL HIGH (RH) PERNETACRE PERNETACRE PERNETACRE PERNETACRE PERNETACRE1 PERNEI $294 5157 $305 0512 $308 3703 $308 3703 $217.9416' $22' 1,356 2396 1,404 7555 1,420 0397 1,420 0397 1,003 61 73 1,031 2,079 4277 2.153 8137 2,177.2479 2,177 2479 1,538 7765 1,59: 2,927.3395 3,032 0573 3,065 0470 3,065.0470 2,166 2312 2,24: 803,1322 838,0767 - 847.1952 $471952 wmn 62 NON-RESIDENnAL UNDEVELOPED LAND USE: PER NET ACRE/ PER NET ACRE PER NET ACRE PER NET ACRE PER NET ACRE COMMERCIAL PROPERTY $2,515.4367 1 $2,605.4198 $2,633,7676 $2,633,7676 $965,1731 INDUSTRIAL PROPERTV 1.2577<841 13027099 1,3168838 ?,Si68838 482 5865 AGRICULTURAL PROPERTY 0 0000 ! 0 0000 oOOoo/ 0 OOOO 0 0000 PER NET $99: ( 4.3: ESTABLISHED MAXIMUM FISCAL YEAR 1995-96 ANNEXATION MAXIMUM ACTUAL LEW FOI FY 1995-96 1995- RESIDENTIAL PROPERN UNDEVELOPED LAND USE: 1 PER NET ACRE/ PER NET ACRE! PER NET ACRE1 PER NET ACRE RESIDENTIAL LOW (RL) 1 $290 3233 1 $300 7089 ! $303 9807 I $303 9807 RESIDENTIAL LOW MEDIUM (RLM) I 796 5550 ] 825 0496 I 834 0264 1 834 0264 RESIDENTIAL MEDIUM HIGH (RMH) 1 1,957 8483 I 2,027 8851 I 2,049 9491 1 2,049 9491 RESIDENTIAL MEDIUM (RM) i 1.2755361 1 1,321 16501 1,33553961 1,335.5396 RESIDENTIAL HIGH (RH) ~ 2,870 7422 1 2.973 4353 1 3,005 7873 I 3,005 7873 PER NET ACREi PER NET ACRE/ PER NET ACRE PER NET ACRE COMMERCIAL PROPERTY $1,676 9578 I $1,736 9465 1 $1.755 8451 $1.755 8451 INDUSTRIAL PROPERTY 1,006 17471 1,04216791 1,0535070 1,0535070 NON-RESIDENTIAL UNDMLOPED LAND USE: AGRICULTURAL PROPERTY 0 0000 0 0000 I o.Ooo0 0.0000 PER NET ACRE! PER NET 58945071 610 94389671 977 2,124 3492 I 2,200 PER NET ACRE; PER NET $643 4487 ' $666 386 0692 ' 399 $214 8393 1 $22; 1,448 8077 j 1,500 0 0000 1 0 TAX ON DEVELOPED PROPEFllY I %OF MAXIMUM PERCENTAGE OF THE SPECIAL DEVELOPMENTTAX - ONE-TIME FORMATION OR ANNWTION DATE: FY 1995-96 I RESIDENTIAL DWELOPED LAND USE: RL (0 - 1.5 DU/AC) RLM (1.51 TO 4.0 DU/AC) RM (4.1 TO 8.0 DU/AC) RMH (8.1 TO 15.0 DU/AC) RH (15.1 TO 23.0 DU/AC) PERDU. $4,885.6389 4,885.6389 3,083.7029 3,083.7029 3,083.7029 NON-RESIDENTIAL LAND USE: AUTO - GASOLINE AUTO - REPAIR & SALES AUTO CAR WASH BANK - WALK IN BANK - WITH DRIVE THRU BOWLING ALLEY CAMPGROUND CHURCH t COMMERCIAL SHOPS COMMUNITY SHOPPING CENTER CONVENIENCE MARKET DISCOUNT STORE GROCERY STORE HEALTH CLUB HELl PORTS GOLF COURSE PER SQ.R: $8.8999 3.7421 4 6.9246 ! 14.0797 19.8191 7.2758 19.21 55 3.2812 3.1825 I 4.6530 ' 29.9701 1 3.5336 ~ 8.5378 3.1715 11.6654 3.3581 , HOSPITAL - CONVALESCENT i 2.5569 I HOSPITAL - GENERAL ~ 4.2579 / HOTEL - CONV. FAC/COMM. i 3.8080 ~ INDOOR SPORTS ARENA 2.5569 ~ INDUSTRIAL - COMMERCIAL 'JUNIOR COLLEGE I 2.4033 / LU M BEWHARDWARE STORE 2.7106 1 I MARINA 16.2964 i MOTEL i 2.9520 NEIGHBORHOOD SHOPPING CENTER 7.0892 OFFICE - COMMERCIAL (< 100,ooO SF) 2.8094 OFFICE - GOVERNMENT 3.2154 2.9301, OFFICE - HIGH RISE OFFICE - MEDICAL 2.6557 OUTDOOR TENNIS COURT 30.8809 I RACE TRACK 5.5968 REGIONAL SHOPPING CENTER 3.6763 RESORT HOTEL 2.5240 , RESTAURANT - FAST FOOD 31.2321 RESTAURANT - QUALITY 7.2099 i RESTAURANT - SIT DOWN 16.6476 S&L-WALKIN 1 6.0467 ' S & L - WITH DRIVE THRU 8.3293 j 1 BUSINESS PARK (NOTE 1) j 2.3484 j , LIBRARY I 4.6749 i UNIVERSITY 2.4801 j NOT IDENTIFIED ABOVE 2.3484 j 1 ALL OTHER COMMERCIAL USES ALL OTHER INDUSTRIAL USES j 1.9095 ; NOT IDENTIFIED ABOVE (NOTE 2) NOTE 1: THIS CATEGORY OF LAND USE CONTAINS PM AND CM ZONED PROPERTY. I m . WHEN RECORDED, RETURN TO: CITY CLERK CITY OF CARLSBAD 1200 CARLSBAD VILLAGE DRIVE CARLSBAD, CA 92008 AMENDMENT TO THE NOTICE OF SPECIAL TAX LIEN (NOTICE OF ANNEXATION) Pursuant to the requirements of Section 3117.5 of the Streets and Highways Code and Sec 53339.8 of the Government Code, the undersigned CITY CLERK of the legislative body of CITY OF CARLSBAD, COMMUNITY FACILITIES DISTRICT NO. I, ANNEXATION NO. 95/96 STATE OF CALIFORNIA, HEREBY GIVES NOTICE that a lien is hereby imposed to sec payment of a special tax which the City Council of the City of Carlsbad, County of San Die State of California, is authorized to annually levy for the following purpose: To pay for certain public capital facilities, including the payment of principal and interest on bonds, said facilities generally described as the construction and installation or purchase of the following: I. Public facilities generally described as new library facility, a major addition to an existing library building, a City Hall complex, and the addition of office and warehouse facilities at the public safety center. 11. Park improvements generally designated as theMACARl0 CANYON PARK. 111. Major street improvements in portions of the following designated public streets: FARADAY AVENUE, CANNON ROAD, LA COSTA AVENUE, OLIVENHAIN ROAD/RANCHO SANTA FE ROAD &LEUCADIA BOULEVARD. IV. Major bridge and overpass facilities generally described as the LA COSTA INTERCHANGE, POINSFTTIA LANE INTERCHANGE & PALOMAR AIRPORT ROAD INTERCHANGE. The special tax is authorized to be levied within Community Facilities District No. 1, Annexatic No. 95/96-2 , which has now been officially formed, and the lien of the special tax is a continuir lien which shall secure each annual levy of the special tax and which shall continue in force ar effect until the special tax obligation is prepaid, permanently satisfied and canceled I accordance with law or until the special tax ceases to be levied and a notice of cessation c special tax is recorded in accordance with Section 53330.5 of the Government Code. The rate and method of apportionment of the authorized special tax is as shown on the attachec referenced and incorporated Exhibit “A‘, and the special tax shall be collected in the samc manner as ordinary ad valorem property taxes are collected and shall be subject to the samc penalties and the same procedure, sale and lien priority in case of delinquency as is provided e 0 0 for ad valorem taxes. Conditions under which the obligation to pay the special tax MI prepaid and permanently satisfied and the lien of the special tax canceled are as follows: Any special tax for public capital facilities may be prepaid and satisfied by the payment c maximum present value of the special tax obligation. Notice is further given that upon the recording of this notice in the office of the County Reco the obligation to pay the special tax levy shall become a lien upon all non-exempt real pro1 within the District in accordance with Section 31 15,5 of the Streets and Highways Code. The names of the owner(s) of the real property included within the Community Facilities Dic as they appear on the last secured assessment roll as of the date of recording of this Notice the Assessor's tax parcel(s) numbers of all parcels or any portion thereof which are inch within said territory to be annexed to this Community Facilities District are as set forth on attached, referenced and incorporated Exhibit "B". Reference is made to the following: 1. Notice of Special Tax lien recorded May 20, 1991, Document No. 91-236959 in the office the County Recorder for the County of San Diego, State of California. Boundary map of the original Community Facilities District recorded at Book 24, Page ! Document No. 90-674118, Maps of Assessment and Community Facilities Districts in 1 office of the County Recorder for the County of San Diego, State of California. 3. Boundary map of the Future Annexation Area District recorded at Book 27, Page ; Document NO. 93-220163, Maps of Assessment and Community Facilities Districts in tl office of the County Recorder for the County of San Diego, State of California. Boundary map of the Annexation Area No. 95196-2 recorded at Book , Page - Document No. office of the County Recorder for the County of San Diego, State of California. 2. 4. , Maps of Assessment and Community Facilities Districts in tt- For further information concerning the current and estimated future tax liability of owners c purchasers of real property subject to this special tax lien, interested persons should contact th following designated person: Lisa Hildabrand, Finance Director City of Carlsbad 1200 Carlsbad Village Drive Carlsbad CA 92008 Telephone: (619) 434-2867 Yyl* 11 19% Dbte City of Carlsbad State of California 1 e. 0 -fi WHEN RECORDED, RETURN TO: CITY CLERK CITY OF CARLSBAD 1200 CARLSBAD VILLAGE DRIVE CARLSBAD, CA 92008 AMENDMENT TO THE NOTICE OF SPECIAL TAX LIEN (NOTICE OF ANNEXATION) Pursuant to the requirements of Section 3117.5 of the Streets and Highways Code and SE 53339.8 of the Government Code, the undersigned CITY CLERK of the legislative body c CITY OF CARLSBAD, COMMUNITY FACILITIES DISTRICT NO, 1, ANNEXATION NO. - 95/! STATE OF CALIFORNIA, HEREBY GIVES NOTICE that a lien is hereby imposed to SI payment of a special tax which the City Council of the City of Carisbad, County of San C State of California, is authorized to annually levy for the following purpose: To pay for certain public capital facilities, including the payment of principal and interes on bonds, said facilities generally described as the construction and installation o purchase of the following: I. Public facilities generally described as new library facility, a major addition to an existing library building, a City Hall complex, and the addition of office and warehouse facilities at the public safety center. 11. Park improvements generally designated as the MACARIO CANYON PARK. 111. Major street improvements in portions of the following designated public streets: FARADAY AVENUE, CANNON ROAD, 1p, COSTA AVENUE, OLIVENHAIN ROADIRANCHO SANTA FE ROAD & LEUCADIA BOULEVARD. IV. Major bridge and overpass facilities generally described as the LA COSTA INTERCHANGE, POINSETTIA LANE INTERCHANGE & PALOMAR AIRPORT ROAD INTERCHANGE. The special tax is authorized to be levied within Community Facilities District No. 1, Anne) No. 95/96-3 , which has now been officially formed, and the lien of the special tax is a conti lien which shall secure each annual levy of the special tax and which shall continue in foro effect until the special tax obligation is prepaid, permanently satisfied and cancelc accordance with law or until the special tax ceases to be levied and a notice of cessatil special tax is recorded in accordance with Section 53330.5 of the Government Code. The rate and method of apportionment of the authorized special tax is as shown on the attac referenced and incorporated Exhibit "A", and the special tax shall be collected in the ! manner as ordinary ad valorem property taxes are collected and shall be subject to the ! penalties and the same procedure, sale and lien priority in case of delinquency as is provic 0 a for ad valorem taxes. Conditions under which the obligation to pay the special tax may prepaid and permanently satisfied and the lien of the special tax canceled are as follows: Any special tax for public capital facilities may be prepaid and satisfied by the payment of maximum present value of the special tax obligation. Notice is further given that upon the recording of this notice in the office of the County Recorc the obligation to pay the special tax levy shall become a lien upon all non-exempt real propc within the District in accordance with Section 31 15.5 of the Streets and Highways Code. The names of the owner(s) of the real property included within the Community Facilities Dist as they appear on the last secured assessment roll as of the date of recording of this Notice i the Assessor's tax parcel(s) numbers of all parcels or any portion thereof which are incluc within said territory to be annexed to this Community Facilities District are as set forth on attached, referenced and incorporated Exhibit "B". Reference is made to the following: I. 9 Notice of Special Tax lien recorded May 20, 1991, Document No. 91-236959 in the office the County Recorder for the County of San Diego, State of California. Boundary map of the original Community Facilities District recorded at Book 24, Page ! Document No. 90-674118, Maps of Assessment and Community Facilities Districts in 1 2. office of the County Recorder for the County of San Diego, State of California. 3. Boundary map of the Future Annexation Area District recorded at Book 27, Page : Document No. 93-220163, Maps of Assessment and Community Facilities Districts in 1 office of the County Recorder for the County of San Diego, State of California. 4. Boundary map of the Annexation Area No. 95/96-3 recorded at Book , Page - Document No. office of the County Recorder for the County of San Diego, State of California. , Maps of Assessment and Community Facilities Districts in t For further information concerning the current and estimated future tax liability of owners purchasers of real property subject to this special tax lien, interested persons should contact t following designated person: Lisa Hildabrand, Finance Director City of Carlsbad 1200 Carlsbad Village Drive Carlsbad CA 92008 Telephone: (619) 434-2867 a/? /7 /PTC @ate ' a/Q- ALETHA L. RA~TENKRAN~ City CIe$ City of Carlsbad State of California I May 29, 1996 Attention: F. Mackenzie Brown 12770 High Bluff Drive, Suite 240 San Diego, CA 92130 Brown, Diven & Hentschke RE: COMMUNITY FACILITIES DISTRICT NO. 1 Enclosed are copies of the following: 1. Amendment to the Notice of Special Tax Lien (Notice of Annexation). Boundary Map - Annexation No. 95/96/2. Certification of Compliance with Notice Requirements - Community Facilities District No. 1 - Future Annexation Area. 2. Amendment to the Notice of Special Tax Lien (Notice of Annexation). Boundary Map - Annexation No. 95/96/3. Certification of Compliance with Notice Requirements - Community Facilities District No. 1 - Future Annexation Area. If there are any questions, please feel free to call this office. (2-QxkA. 6?- ALETHA L. RAUTENKRANZ, CMC City Clerk ALR: lw Enclosures 1200 Carlsbad Village Drive - Carlsbad, California 92008-1 989 - (61 9) 434-28 0, e I . ..- CERTIFICATE OF COMPLIANCE WITH NOTICE REQUIREMENTS COMMUNITY FACILITIES DISTRICT NO. 1 FUTURE ANNEXAkION AREA STATE OF CALIFORNIA COUNTY OF SAN DIEGO CITY OF CARLSBAD The undersigned, under penalty of perjury, CERTIFIES AS FOLLOWS: The undersigned is now, and at all times mentioned herein was, the duly q and acting CITY CLERK of the CITY OF CARLSBAD, CALIFORNIA, and as such, acco the notice requirements in connection with the referenced Community Fa District, a8 noted: CONSENT AND ELECTION The CONSENT AND ELECTION was certified and filed by the Property Manager so that all property owners of record of the proposed Annexed Area have sic CONSENT AND ELECTION for annexation to the original Community Facilities Dist RESOLUTION CERTIFYING AND ADDING PROPERTY The RESOLUTION CERTIFYING AND ADDING PROPERTY was approved and adopted by thc lative body of the Community Facilities District on the 14th day of r/lp v 19%. RECORDING That the BOUNDARY MAP of the Annexed Area was filed in the Office of the Recorder within fifteen (15) days of certifying and adding property to the 4 Community Facilities District, said recordation being accomplished on the 2 of MAY , 19qb. The AMENDMENT TO THE NOTICE OF SPECIAL TAX LIEN (NOTICE OF ANNEXATION) was : in the Office of the County Recorder within fifteen (15) days of certifj adding property to the original Community Facilities District, said rea being accomplished on the 2 o-t% daq of mAf r 19%. EXECUTED this 2Vfh day of fl')AV , 1996, at Carlsbad, California. - CITY CLERK CITY OF CARLSBAD STATE OF CALIFORNIA -&. 0, WHEN RECORDED, RETURN TO: CITY CLERK CITY OF CARLSBAD 1200 CARLSBAD VILLAGE DRIVE CARLSBAD, CA 92008 AMENDMENT TO THE NOTICE OF SPECIAL TAX LIEN (NOTICE OF ANNEXATION) Pursuant to the requirements of Section 3117.5 of the Streets and Highways Code and Sec 53339.8 of the Government Code, the undersigned CITY CLERK of the legislative body 01 CITY OF CARLSBAD, COMMUNITY FACILITIES DISTRICT NO. 1, ANNEXATION NO. 95/91 payment of a special tax which the City Council of the City of Carisbad, County of San Di State of California, is authorized to annually levy for the following purpose: STATE OF CALIFORNIA, HEREBY GIVES NOTICE that a lien is hereby imposed to se To pay for certain public capital facilities, including the payment of principal and interest on bonds, said facilities generally described as the construction and installation or purchase of the following: I. Public facilities generally described as new library facility, a major addition to an existing library building, a City Hall complex, and the addition of office and warehouse facilities at the public safety center. II. Park improvements generally designated as theMACARl0 CANYON PARK. Ill. Major street improvements in portions of the following designated public streets: FARADAY AVENUE, CANNON ROAD, LA COSTA AVENUE, OLIVENHAIN ROAWRANCHO SANTA FE ROAD &LEUCADlA BOULEVARD. IV. Major bridge and overpass facilities generally described as the LA COSTA INTERCHANGE, POlNSElTlA LANE INTERCHANGE & PALOMAR AIRPORT ROAD INTERCHANGE. The special tax is authorized to be levied within Community Facilities District No. 1, Annex; No. 95/96-2 , which has now been officially formed, and the lien of the special tax is a contin lien which shall secure each annual levy of the special tax and which shall continue in force effect until the special tax obligation is prepaid, permanently satisfied and cancelec accordance with law or until the special tax ceases to be levied and a notice of cessatio special tax is recorded in accordance with Section 53330.5 of the Government Code. The rate and method of apportionment of the authorized special tax is as shown on the attacr referenced and incorporated Exhibit "A", and the special tax shall be collected in the si manner as ordinary ad valorem property taxes are collected and shall be subject to the si penalties and the same procedure, sale and lien priority in case of delinquency as is providc @, 0 .,I - for ad valorem taxes. Conditions under which the Obligation to pay the special tax may prepaid and permanently satisfied and the lien of the special tax canceled are as follows: Any special tax for public capital facilities may be prepaid and satisfied by the payment of maximum present value of the special tax obligation. Notice is further given that upon the recording of this notice in the office of the County Recorc the obligation to pay the special tax levy shall become a lien upon all non-exempt real propc within the District in accordance with Section 31 15.5 of the Streets and Highways Code. The names of the owner(s) of the real property included within the Community Facilities Dis as they appear on the last secured assessment roll as of the date of recording of this Notice i the Assessor's tax parcel(s) numbers of all parcels or any portion thereof which are inclul within said territory to be annexed to this Community Facilities District are as set forth on attached, referenced and incorporated Exhibit "B". Reference is made to the fallowing: 1. Notice of Special Tax lien recorded May 20, 1991, Document No. 91-236959 in the officr the County Recorder for the County of San Diego, State of California. 2. Boundary map of the original Community Facilities District recorded at Book 24, Page Document No. 90-6741 18, Maps of Assessment and Community Facilities Districts in office of the County Recorder for the County of San Diego, State of California. 3. Boundary map of the Future Annexation Area District recorded at Book 27, Page Document No. 93-220163, Maps of Assessment and Community Facilities Districts in office of the County Recorder for the County of San Diego, State of California. 4. Boundary map of the Annexation Area No. 95196-2 recorded at Book ,,'3ra , PageS22 Document Nd3.a ZSq%C;Maps of Assessment and Community Facilities Districts in office of the County Recorder for the County of San Diego, State of California. For further information concerning the current and estimated future tax liability of owners purchasers of real property subject to this special tax lien, interested persons should contact following designated person: Lisa Hildabrand, Finance Director City of Carlsbad 1200 Carlsbad Village Drive Carlsbad CA 92008 Telephone: (619) 434-2867 m- 17 I?$ Dbte City of Carlsbad State of California 0 e *' CITY OF CWSBAD COMMUNITY FACILITIES DISTRICT NO. 1 WIBIT "A" PROPERTY CATEGORIES AND MAXIMUM TAX All taxable property within the boundaries of the Future Annexa- tion Arei subject to ANNUAL SPECIAL TAXES as applicable based upon the rates as e! for the. original Community Facilities District No. 1 and further based property CakegOrleS, maximum tax rates, increases and status of the is building permits, all a6 hereinafter set forth. Improvement Area I refe properties within the boundaries of the City of carlsbad Bridge and Thc District. Improvement Area I1 is for all remaining properties within the Facilities District, not within the Bridge & Thoroughfare District. RESIDENTIAL PROPERTY ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY All taxable property prior to the issuance of a building permit shall be s the following maximum annual special taxes, subject to increases as ! herein: MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991 IMPROVEMENT IMPROVEMENT PROPERTY CATEGORY AREA I AREA I1 Residential Low $ 281.00 $ 277.00 Residential Low to Medium 772.00 760.00 Residential Medium 1,294.00 1,217 .OO Residential Medium to High 1,984.00 1,868.00 Residential High 2,793.00 2,739.00 SPECIAL DEVELOPMENT TAX - ONE TIME Upon the issuance of a building permit, all Residential properties shall be to the following described SPECIAL DEVELOPMENT TAX - ONE TIME, also su increases as set forth herein,-as follows: MAXIMUM SPECIAL DEVELOPMENT TAX - ONE TIME PER RESIDENTIAL DWELLING UNIT FOR FISCAL YEAR 1990/1991 IMPROVEMENT IMPROVEMENT PROPERTY CATEGORY , AREA I AREA I1 Residential Low $ 4,452.00 S 3,835.00 ' Residential Low to Medium 4,452.00 3,835.00 Residential Medium 2,810.00 2,312 e 00 Residential Medium to High 2,810.00 2,312.00 Residential High 2,810.00 2,312.00 ,’ 0 COHHERCIAL, INDUSTRIAL AND OTHER PROPERTY ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY All taxable Commercial and Industrial Property prior to the issuance of permit shall be subject to the following maximum annual special taxes, a1 to increases as set forth herein: MAXIMUM ANNUAL SPEC1:AL TAX - UNDEiVELOPED PROPERTY PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991 IMPROVEMENT IMPROVEMENT RREA I AREA I1 Commercial Property $ 2,400-00 $ 1,600.00 Industrial Property 1,200.00 960.00 -0- -6- Agricultural Property All Commercial and Industrial Property, upon the issuance of a buildir shall have the Option to (1) pay the SPECIAL DEVELOPMENT TAX - ONE TI assume the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY for a period of not twenty-five (25) years, generally in the amounts per property category as fc MAXIMUM SPECIAL DEVELOPMENT TAX - ONE TIME FOR FISCAL YEAR 1990/91 PER SQUARE FOOT OF BUILDING AREA PROPERTY CATEGORY - IMPROVEMENT IMPROVEMENT COMMERCIAL USE DESIGNATIONS AREA I AREA I1 Restaurant - Fast Food $: 28.46 Outdoor Tennis Courts 28.14 Convenience Market 27 - 31 Bank with Drive-thru 18.06 Campground 17.51 Restaurant - Sit Down 15.17 $ 7.58 7.26 6.74 5.72 4.99 4.73 4.41 4.60 a. 11 2.89 7.78 2.56 Mar ina 14. a5 Bank - Walk In 12. a3 Auto - Gasoline Grocery Store S & L with Drive-thru Bowling Center Restaurant - Quality Neighborhood Shopping Center Auto Car Wash S & L - Walk In Race Track Library Community Shopping Center 7.59 3-48 6.63 2.83 6.57 3.09 6.46 2.27 6.31 2.52 5-51 3.03 5.10 2.33 4.26 2.86 4.24 1.80 Hospital - General 3.00 3-18 0 IMPROVEMENT IMPROVEMENT COMMERCIAL USE DESIGNATIONS AREA I AREA I1 Hotel - Conv. Fac/Comm. 3.47 2.52 Auto - Repair 6i 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 Office - Government 2.93 1.88 2.90 1.58 commercial Shops Health Club 2.89 1.85 . ,' Motel 2.69 2.06 Office - High Rh€! 2.67 1.84 Office - Commercial, 100,000 SF 2.56 1.75 Lumber/Hardware Store 2.47 1.58 Office - Medical 2.42 2.07 Hospital - Convalescent 2.33 2.23 Indoor Sports. Arena 2.33 2.23 Resort Hotel 2.30 1.98 University 2.26 1:91 Junior College 2.19 1.90 All other Commercial Properties 2.14 1.44 not indentif ied above IMPROVEMENT IMPROVEMENT AREA I AREA I1 INDUSTRIAL USE DESIGNATIONS Heliports $ 10.63 $ 3.67 Industrial-Commercial Business Park 2.14 1.51 All other Industrial Properties . not identified above * 1.74 1.42 OR, IN THg ALTERNATE, ANNUAL SPECIAL TAX The "Maximum Annual Special Tax - Developed Property" for any Fiscal Year exceed 13.81% of the authorized "Maximum Special Development Tax - One Timc various Commercial and Induetrial Property categories as set forth abot amount applicable and annually adjusted for each Fiscal Year. ANNUAL TAX INCREASE # The above SPECIAL TAXES for the taxable properties are applicable for t year 1990/91, and are all subject to annual increases to reflect inc construction costs. The Construction Cost Index of the Engineering New titled "ENR Cost Indexes in 22 Cities" will be used. The Index publishec month of April for the City of Los Angeles under the column heading of "P Change from Last Year" will annually inflate each of the Maximum Annual ' each year €or properties as follows: . ,' 0 A. PROPERTIES WITHZN THE DISTRICT: Not to exceed 50% of the above-referenced increase. 8. PnaPER'PyES Fb BE SUBSEQUENTLY ANNEXED: Not to exceed 100% of the above-referenced increaee until annexed. TERM OF TAX The above taxes shall be levied until all bonds have been discharged and funded and/or guaranteed, and the SPECIAL DEVELOPMENT TAX - ONE TIME has 1 however, the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY shall not be lev period in excess of twenty-five (25) years per parcel. Residential: Once a building permit has been is8ued for Residential property and th DEVELOPMENT TAX - ONE TIME has been paid, the property no longer will be f any annual special tax. Commercial & Industrial: The Commercial and Industrial properties, upon the issuance of a buildir have the option to (1) pay the SPECIAL DEVELOPMENT TAX - ONE TIME or (2) z ANNUAL SPECIAL TAX - DEVELOPED PROPERTY, as set forth above. Upon the is any building permit, no further increase or escalation is authorized. ALLOCATION OF COST AM) TAX Total capital costs for all authorized facilities shall be allocated as 65%'to Residential property, 35% to Commercial C Industrial property. costs exclude costs of issuance as needed. Residential property shall be taxed in an amount sufficient to meet the 65% facilities, which tax will include coats of issuance, interest and othc including sinking fund payments for future construction as applicable. Comerciaa & Industrial property shall be taxed in an amount eufficient to 35% share of facilities, which tax will include costs of is~uance~ inti other costs, including sinking fund payments for future construction as appl - COLLECTION OF ANNUAL TAX Residential: Determine monies necessary to make payment on bond debt service, replenish call bonds, pay bonds aqd Community Facilities District No. 1 administrati and pay for public capital facilities. FIRST: Reduce this amount by 1 collected from Special Development Tax - One Time levied against re properties. SECOND: The remaining funds needed are to be collected by th the annual Special Tax - Undeveloped Property on undeveloped taxable re acreage, in the proportional amounts for each property category as require( exceed the maximum authorized tax. 0 ,' 0 - L .-r L Commercial and Industrial: Determine moniee neceesary to make payment on bond debt service, replenis call bonds, pay bonds and Community Facililies District No. 1 administrat and pay for current or future public capital facilities. FIRST: Reduce t by the funds collected from Special Development Tax - One Time and annui Tax - Developed Property levied against commercial and industrial p SECOND: Levy the annual Special Tax - Undeveloped Property on undevelopc commercial and industrial acreage in the proportional amounts for eack category as required, not to exceed the maximum tax. **t - I 0, 0 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. I 1 PROPERTV OWNER NAME AND ASSESSORS PARCEL NUMBEF "EXHIBIT B" Property Owner: North San Diego County Transit Developr Board Assessor's Parcel Numbers: 2 14-0 1 0-1 0-00 A_----- f 568 BY IPS E WHEN RECORDED, RETURN TO: CITY CLERK i ,I -_ __ CIV Of CARLSBAD 1200 CARLSBAD VILLAGE DRIVE ri- .: p,p : .. ill: 3: 2 CARLSBAD, CA 92008 AMENDMENT TO THE NOTICE OF SPECliAL TAX LIEN (NOTICE OF ANNEXATION) Pursuant to the requirements of Section 31 17.5 of the Streets and Highways Code and Sec 53339.8 of the Government Code, the undersigned CITY CLERK of the legislative body of CITY OF CARLSBAD, COMMUNITY FACILITIES DISTRICT NO. 1, ANNEXATION NO. 95/9t STATE OF CALIFORNIA, HEREBY GIVES NOTICE that a lien is hereby imposed to sec payment of a special tax which the City Council of the City of Carlsbad, County of San Dic State of California, is authorized to annually levy for the following purpose: To pay for certain public capital facilities, including the payment of principal and interest on bonds, said facilities generally described as the construction and installation or purchase of the following: I. Public facilities generally described as new library facility, a major addition to an existing library building, a City Hall cornpiex, and the addition of office and warehouse facilities at the public safety center. 11. Park improvements generally designated as the MACARIO CANYON PARK. Ill. Major street improvements in portions of the following designated public streets: FARADAY AVENUE, CANNON ROAD, LA COSTA AVENUE, OLIVENHAIN ROAD/RANCHO SANTA FE ROAD & LEUCADIA BOULEVARD. IV. Major bridge and overpass facilities generally described as the LA COSTA INTERCHANGE, POlNSElTlA LANE INTERCHANGE & PALOMAR AIRPORT ROAD INTERCHANGE. The special tax is authorized to be levied within Community Facilities District No. 1, Annexa No. 95/96-1 , which has now been officially formed, and the lien of the special tax isacontin~. lien which shall secure each annual levy of the special tax and which shall continue in force effect until the special tax obligation is prepaid, permanently satisfied and cancelec accordance with law or until the special tax ceases to be levied and a notice of cessatioi special tax is recorded in accordance with Section 53330.5 of the Government Code. The rate and method of apportionment of the authorized special tax is as shown on the attact referenced and incorporated Exhibit “A, and the special tax shall be collected in the si manner as ordinary ad valorem property taxes are collected and shall be subject to the SI penalties and the same procedure, sale and lien priority in case of delinquency as is provic 0 56@ for ad valorem taxes. Conditions under which the obligation to pay the special tax ma) Q prepaid and permanently satisfied and the lien of the special tax canceled are as follows: Any special tax for public capital facilities may be prepaid and satisfied by the paymer the maximum present value of the special tax obligation. Notice is further given that upon the recording of this notice in the office of the County Recor the obligation to pay the special tax levy shall become a lien upon all non-exempt real prop within the District in accordance with Section 31 15.5 of the Streets and Highways Code. The names of the owner(s1 of the real property included within the Community Facilities Dis as they appear on the last secured assessment roll as of the date of recording of this Notice the Assessor's tax parcel(s) numbers of all parcels or any portion thereof which are inclul within said territory to be annexed to this Community Facilities District are as set forth on attached, referenced and incorporated Exhibit "B". Reference is made to the following: 1. Notice of Special Tax lien recorded May 20, 1991, Document No. 91 -236959 in the offic the County Recorder for the County of San Diego, State of California. Boundary map of the original Community Facilities District recorded at Book 24, Page Document No. 90-6741 18, Maps of Assessment and Community Facilities Districts in office of the County Recorder for the County of San Diego, State of California. Boundary map of the Future Annexation Area District recorded at Book 27, Page Document No. 93-2201 63, Maps of Assessment and Community Facilities Districts in office of the County Recorder for the County of San Diego, State of California. 4. Boundary map of the Annexation Area No. 95/96-1 recorded at Book , PageQ Document N0.qb-m cps Maps of Assessment and Community Facilities Districts in office of the County Recorder for the County of San Diego, State of California. 2. 3. For further information concerning the current and estimated future tax liability of owner: purchasers of real property subject to this special tax lien, interested persons should contact following designated person: Lisa Hildabrand, Finance Director City of Carlsbad 1200 Carlsbad Village Drive Carlsbad CA 92008 . Telephone: (61 9) 434-2867 I dL4-U-l lo 15 ALETHA L. RAUTENKRANZ, City cid City of Carlsbad Date State of California 0 0570 CITY OF CARLSBAD * COMMUNITY FACILITIES DISTRICT NO. 1 EXHIBIT "A" PROPERTY CATEGORIES AND MAXIMUM TAX ~ll taxable property within the boundaries of the Future Annexa- tion Area subject to ANNUAL SPECIAL TAXES as applicable based upon the rates as est for the original Community Facilities District No. 1 and further based 1 property categories, maximum tax rates, increases and status of the issi building permits, all as hereinafter set forth. Improvement Area I refer! properties within the boundaries of the City of Carlsbad Bridge and Thor District. Improvement Area I1 is for all remaining properties within the C Facilities District, not within the Bridge & Thoroughfare District. RESIDENTIAL PROPERW ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY All taxable property prior to the issuance of a building permit shall be su the following maximum annual special taxes, subject to increases as 61 herein : MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991 IMPROVEMENT IMPROVEMENT PROPERTY CATEGORY AREA I AREA I1 Residential Low $ 281.00 $ 277.00 Residential Low to Medium 772.00 760.00 Residential Medium 1 , 294.00 1,217.00 Residential Medium to High 1,984.00 1,868.00 Residential High 2 I 793.00 2 I 739.00 SPECIAL DEVELOPMENT TAX - ONE TIME Upon the issuance of a building permit, all Residential properties shall be to the following described SPECIAL DEVELOPMENT TAX - ONE TIME, also su increases as set forth herein, as follows: MAXIMUM SPECIAL DEVELOPMENT TAX - ONE TIME PER RESIDENTIAL DWELLING UNIT FOR FISCAL YEAR 1990/1991 IMPROVEMENT IMPROVEMENT PROPERTY CATEGORY AREA I AREA I1 Residential Low $ 4,452.00 $ 3,835.00 Residential Low to Medium 4,452.00 3,835.00 Residential Medium 2 , 810.00 2,312.00 Residential Medium to High 2,810.00 2,312.00 Residential High 2 , 810.00 2,312.00 0 171 COMMERCIAL, INDUSTRIAL AND OTHER PROPERTY ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY All taxable Commercial and Industrial Property prior to the issuance of a permit shall be subject to the following maximum annual special taxes, alsc to increases as set forth herein: MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991 IHPROVENNT IMPZUVEMEMT AREA I AREA I1 Commercial Property $ 2,400.00 $ 1,600.00 Industrial Property 1,200.00 960.00 Agricultural Property -0- -0- All Commercial and Industrial Property, upon the issuance of a building shall have the option to (1) pay the SPECIAL DEVELOPMENT TAX - ONE TIM' assume the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY for a period of not t twenty-five (25) years, generally in the amounts per property category as fo. MAXIMUM SPECIAL DEVELOPMENT TAX - ONE TIME FOR FISCAL YEAR 1990/91 PER SQUARE FOOT OF BUILDING AREA PROPERTY CATEGORY - IMPROVEMENT IMPROVEMENT 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 Restaurant - Sit Down 15.17 4.73 Marina 14.85 4.41 Bank - walk In 12.83 4.60 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 Library 4.26 2.86 Community Shopping Center 4.24 1.80 Hospital - General 3.88 3.18 Campground 17.51 4.99 e . 5'2 IMPROVEMENT IMPROVEMENT COMMERCIAL USE DESIGNATIONS AREA I AREA I1 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 Office - Government 2.93 1.88 commercial Shops 2.90 1.58 Health Club 2.89 1.85 Motel 2.69 2.06 Office - High Rise 2.67 1.84 Office - Commercial, 100,000 SF 2.56 1.75 Lumber/Hardware Store 2.47 1.58 Office - Medical 2.42 2.07 Hospital - Convalescent 2.33 2.23 Indoor Sports Arena 2.33 2.23 Resort Hotel 2.30 1.98 University 2.26 1:91 Junior College 2.19 1.90 All other Commercial Properties 2.14 1.44 not indentified above INPRCVSHXT IMPXOVEHENT INDUSTRIAL USE DESIGNATIONS AREA I AREA I1 He 1 iport s $ 10.63 $ 3.67 Industrial-Commercia1 Business Park 2.14 1.51 All other Industrial Properties not identified above 1.74 1.42 OR, IN THE ALTERNATE, ANNUAL SPECIAL TAX The "Maximum Annual Special Tax - Developed Property" for any Fiscal Year I exceed 13.81% of the authorized "Maximum Special Development Tax - One Time various Commercial and Industrial Property categories as set forth abovi amount applicable and annually adjusted €or each Fiscal Year. ANNUAL TAX INCREASE The above SPECIAL TAXES for the taxable properties are applicable for tk. year 1990/91, and are all subject to annual increases to reflect incr titled "ENR Cost Indexes in 22 Cities" will be used. The Index publishec month of April for the City of Los Angeles under the column heading of "PI Change from Last Year" will annually inflate each of the Maximum Annual '1 each year for properties as follows: construction costs. The Construction Cost Index of the Engineering New! 0 0 573 A. PROPERTIES WITHIN THE DISTRICT: Not to exceed 50% of the above-referenced increase. B. PROPERTIES TO BE SUBSEQUENTLY ANNEXED: Not to exceed 100% of the above-referenced increase until annexed. TERM OF TAX The above taxes shall be levied until all bonds have been discharged and fa funded and/or guaranteed, and the SPECIAL DEVELOPMENT TAX - ONE TIME has be however; the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY shall not be levi€ period in excess of twenty-five (25) years per parcel. Residential: Once a building permit has been issued for Residential property and the DEVELOPMENT TAX - ONE TIME has been paid, the property no longer will be su any annual special tax. Commercial 6 Industrial: The Commercial and Industrial properties, upon the issuance of a building have the option to (1) pay the SPECIAL DEVELOPMENT TAX - ONE TIME or (2) ac ANNUAL SPECIAL TAX - DEVELOPED PROPERTY, as set forth above. Upon the iss any building permit, no further increase or escalation is authorized. ALLOCATION OF COST AND TAX Total capital costs for all authorized facilities shall be allocated as 65%-to Residential property, 35% to Commercial C Industrial property. I costs exclude costs of issuance as needed. Residential property shall be taxed in an amount sufficient to meet the 65% facilities, which tax will include costs of issuance, interest and othe including sinking fund payments for future construction as applicable. Commercial 6 Industrial property shall be taxed in an amount sufficient to 35% share of facilities, which tax will include costs of issuance, inte other costs, including sinking fund payments for future construction as appl. - COLLECTION OF ANNUAL TAX Residential: Determine monies necessary to make payment on bond debt service , replenish call bonds, pay bonds and Community Facilities District No. 1 administratii and pay €or public capital facilities. FIRST: Reduce this amount by t collected from Special Development Tax - One Time levied against re! properties. SECOND: The remaining funds needed are to be collected by the the annual Special Tax - Undeveloped Property on undeveloped taxable re! acreage, in the proportional amounts €or each property category as requirec exceed the maximum authorized tax. e I) 5-4 + Commercial and Industrial: Determine monies necessary to make payment on bond debt service, replenish : call bonds, pay bonds and Community Facililies District No. 1 administrativt and pay for current or future public capital facilities. FIRST: Reduce thi by the funds collected from Special Development Tax - One Time and annual Tax - Developed Property levied against commercial and industrial pro] commercial and industrial acreage in the proportional amounts for each 1 category as required, not to exceed the maximum tax. SECOND: Levy the annual Special Tax - Undeveloped Property on undeveloped *** - e a 5-5 c CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 PROPERTY OWNER NAME AND ASSESSORS PARCEL NUMBERS "EXHIBIT B" Property Owner: San Diego Gas & Electric Assessor's Parcel Numbers: 2 1 1 -0 1 0-27 @ e CERTIFICATE OF COMPLIANCE WITH NOTICE REQUIREXENTS COMMUNITY FACILITIES DISTRICT NO. 1 FUTURE ANNEXA*ION AREA STATE OF CALIFORNIA COUNTY OF SAN DIEGO CITY OF CARLSBAD The undersigned, under penalty of perjury, CERTIFIES AS FOLLOWS: The undersigned is now, and at all times mentioned herein was, the duly qu and acting CITY CLERK of the CITY OF CARLSBAD, CALIFORNIA, and as such, accom the notice requirements in connection with the referenced Community Fac District, as noted: CONSENT AND ELECTION The CONSENT AND ELECTION was certified and filed by the Property Manager so that all property owners of record of the proposed Annexed Area have sigi CONSENT AND ELECTION for annexation to the original Community Facilities Distr RESOLUTION CERTIFYING AND ADDING PROPERTY The RESOLUTION CERTIFYING AND ADDING PROPERTY wasQapproved and adopted by the lative body of the Community Facilities District on the qth day of T-flr~yq 19%. RECORDING That the BOUNDARY MAP of the Annexed Area was filed in the Office of the Recorder within fifteen (15) days of certifying and adding property to the o Community Facilities District, said recordation being accomplished on the & of ~AJ~ARY I 19%. The AMENDMENT TO THE NOTICE OF SPECIAL TAX LIEN (NOTICE OF ANNEXATION) was r in the office of the County Recorder within fifteen (15) days of certify] adding property to the original Community Facilities District, said reco being accomplished on the )d*hday of S&,J~,+RY I19B. EXECUTED this /7f4 day Of ~A~~ARY , 19% at Carlsbad, California. CITY CLERK 1 CITY OF CARLSBAD STATE OF CALIFORNIA 5 0 WHEN RECORDED, RETURN TO: CITY CLERK CITY OF CARLSBAD 1200 CARLSBAD VILLAGE DRIVE CARLSBAD, CA 92008 AMENDMENT TO THE NOTICE OF SPECIAL TAX LIEN (NOTICE OF ANNEXATION) Pursuant to the requirements of Section 31 17.5 of the Streets and Highways Code and Sec 53339.8 of the Government Code, the undersigned CITY CLERK of the legislative body o CITY OF CARLSBAD, COMMUNITY FACILITIES DISTRICT NO. 1, ANNEXATION NO. 95/9 STATE OF CALIFORNIA, HEREBY GIVES NOTICE that a lien is hereby imposed to sei payment of a special tax which the City Council of the City of Carlsbad, County of San Dic State of California, is authorized to annually levy for the following purpose; To pay for certain public capital facilities, including the payment of principal and interest on bonds, said facilities generally described as the construction and installation or purchase of the following: 1. Public facilities generally described as new library facility, a major addition to an existing library building, a City Hall complex, and the addition of office and warehouse facilities at the public safety center. 11. Park improvements generally designated as the MACARIO CANYON PARK. 111. Major street improvements in portions of the following designated public streets: FARADAY AVENUE, CANNON ROAD, LA COSTA AVENUE, OLIVENHAIN ROAD/RANCHO SANTA FE ROAD & LEUCADIA BOULEVARD. IV. Major bridge and overpass facilities generally described as the LA COSTA INTERCHANGE, POINSETTIA LANE INTERCHANGE & PALOMAR AIRPORT ROAD INTERCHANGE. The special tax is authorized to be levied within Community Facilities District No. 1, Annexai No. 95/96-1 , which has now been officially formed, and the lien of the special tax is a continu lien which shall secure each annual levy of the special tax and which shall continue in force i effect until the special tax obligation is prepaid, permanently satisfied and canceled accordance with law or until the special tax ceases to be levied and a notice of cessatior special tax is recorded in accordance with Section 53330.5 of the Government Code. The rate and method of apportionment of the authorized special tax is as shown on the attach referenced and incorporated Exhibit “A, and the special tax shall be collected in the sa manner as ordinary ad valorem property taxes are collected and shall be subject to the sa penalties and the same procedure, sale and lien priority in case of delinquency as is provid e 0 ,. for ad valorem taxes. Conditions under which the obligation to pay the special tax ma prepaid and permanently satisfied and the lien of the special tax canceled are as follows: Any special tax for public capital facilities may be prepaid and satisfied by the payme the maximum present value of the special tax obligation. Notice is further given that upon the recording of this notice in the office of the County Reco the obligation to pay the special tax levy shall become a lien upon all non-exempt real pro[ within the District in accordance with Section 31 15.5 of the Streets and Highways Code. The names of the owner(s) of the real property included within the Community Facilities Di! as they appear on the last secured assessment roll as of the date of recording of this Notice the Assessor's tax parcel(s) numbers of all parcels or any portion thereof which are inch within said territory to be annexed to this Community Facilities District are as set forth or attached, referenced and incorporated Exhibit "B'. Reference is made to the following: 1. Notice of Special Tax lien recorded May 20, 1991, Document No. 91 -236959 in the offic the County Recorder for the County of San Diego, State of California. 2. Boundary map of the original Community Facilities District recorded at Book 24, Page Document No. 90-6741 18, Maps of Assessment and Community Facilities Districts in office of the County Recorder for the County of San Diego, State of California. 3. Boundary map of the Future Annexation Area District recorded at Book 27, Page Document No. 93-2201 63, Maps of Assessment and Community Facilities Districts in office of the County Recorder for the County of San Diego, State of California. 4. Boundary map of ihe Annexation Area No. 95/96-1 recorded at Book Zk3, Page G Document No. 9b-m- Maps of Assessment and Community Facilities Districts in office of the County Recorder for the County of San Diego, State of California. For further information concerning the current and estimated future tax liability of owner: purchasers of real property subject to this special tax lien, interested persons should contact following designated person: 7 Lisa Hildabrand, Finance Director City of Carlsbad 1200 Carlsbad Village Drive Carlsbad CA 92008 . Telephone: (61 9) 434-2867 hl h lo t: ALETHA L. RAUTENKRANZ, city cid City of Carlsbad State of California Date 0 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 mIBIT "A" 0 .. a. PROPERTY CATEGORIES ANB MAXIMUM TAX ~ll taxable property within the boundaries of the Future Annexa- tion Area subject to ANNUAL SPECIAL TAXES as applicable based upon the rates as es for the original Community Facilities District No. 1 and further based property categories, maximum tax rates, increases and status of the iss building permits, all as hereinafter set forth. Improvement Area I refer properties within the boundaries of the City of Carlsbad Bridge and Tho. District. Improvement Area 11 is for all remaining properties within the ( Facilities District, not within the Bridge & Thoroughfare District. RESIDENTIAL PROPERTY ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY All taxable property prior to the issuance of a building permit shall be 81 the following maximum annual special taxes, subject to increases as e herein: MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991 IMPROVEMENT IMPROVEMENT PROPERTY CATEGORY AREA I AREA 11 Residential Low $ 281.00 $ 277.00 Residential Low to Medium 772.00 760.00 Residential Medium 1,294.00 1,217.00 Residential Medium to High 1,984.00 1,868.00 Residential High 2,793.00 2,739.00 SPECIAL DEVELOPMENT TAX - ONE TIME Upon the issuance of a building permit, all Residential properties shall bc to the following described SPECIAL DEVELOPMENT TAX - ONE TIME, also su increases as set forth herein, as follows: MAXIMUM SPECIAL DEVELOPMENT TAX - ONE TIME PER RESIDENTIAL DWELLING UNIT FOR FISCAL YEAR 1990/1991 IMPROVEMENT IMPROVEMENT AREA I AREA I1 PROPERTY CATEGORY $ 4,452.00 $ 3,835.00 Residential Low Residential Low to Medium 4,452.00 3,835.00 Residential Medium 2,810.00 2,312 .OO 2,810.00 2,312.00 Residential Medium to High Residential High 2,810.00 2,312.00 e 0 ,. a* COMMERCIAL, INDUSTRIAL AhTD OTHER PROPERTY ANNUAL, SPECIAL TAX - UNbemLOPED PROPERTY All taxable Commercial and Industrial Property prior to the issuance of a permit shall be subject to the following maximum annual special taxes, als to increases as set forth herein: MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/2.991 IMPROVEMENT IMPROVEMENT AREA I AREA I1 Commercial Property $ 2,400.00 $ 1,600.00 Industrial Property 1,200.00 960.00 Agricultural Property -0- -0- All Commercial and Industrial Property, upon the issuance of a buildinc shall have the option to (1) pay the SPECIAL DEVELOPMENT TAX - ONE TIP assume the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY for a period of not twenty-five (25) years, generally in the amounts per property category as fa MAXIMUM SPECIAL DEVELOPMENT TAX - ONE TIME FOR FISCAL YEAR 1990/91 PER SQUARE FOOT OF BUILDING AREA PROPERTY CATEGORY - ? IMPROVEMENT IMPROVEMENT COMMERCIAL USE DESIGNATIONS AREA I AREA I1 Restaurant - Fast Food S 28.46 S 7.58 Outdoor Tennis Courts 28.14 7.26 Bank with Drive-thru 18.06 5.72 Convenience Market 27 31 6.74 Campground 17.51 4.99 Restaurant - Sit Down 15.17 4.73 Marina 14.85 4.41 Bank - Walk In 12.83 4.60 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 C L - Walk In 5.51 3.03 Race Track 5.10 2.33 Library 4.26 2.86 Community Shopping Center 4.24 1.80 Hospital - General 3.88 3.18 0 0 .. a. IMPROVEMENT IMPROVEMENT COMMERCIAL USE DESIGNATIONS AREA I AREA I1 Hotel - Conv. Fac/Comm. 3.47 2.52 Auto - Repair IS 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 Office - Government 2.93 1.88 Commercial Shops 2.90 1.58 Health Club 2.89 1.85 Motel 2.69 2.06 Office - High Rise 2.67 1.84 Office - Commercial, 100,000 SF 2.56 1.75 Lumber/Hardware Store 2.47 1.58 Offi,Ce - Medical 2.42 2.07 Hospital - Convaleecent 2.33 2.23 Indoor Sports Arena 2.33 2.23 Resort Hotel 2.30 1-98 University 2.26 1;91 Junior College 2.19 1.90 All other Commercial Properties 2.14 1.44 not indent if ied above IMPROVEMENT IMPROVEMENT INDUSTRIAL USE DESIGNATIONS AREA I AREA I1 He1 iport 8 $ 10.63 s 3.67 . Induetrial-Commercia1 Business 2.14 1.51 7, Park All other Industrial Properties not identified above 1.74 1.42 OR, IN THE ALTERNATE, ANNUAL SPECIAL TAX The "Maximum Annual Special Tax - Developed Property" for any Fiscal Year E exceed 13.81% of the authorized "Maximum Special Development Tax - One Time' various Commercial and Industrial Property categories as eet forth above amount applicable and annually adjusted for each Fiscal Year. ANNUAL TAX INCREASE The above SPECIAL TAXES for the taxable properties are applicable for th year 1990/91, and are all subject to annual increases to reflect incr construction costs. The Construction Cost Index of the Engineering NewE titled "ENR Cost Indexes in 22 Cities" will be used. The Index published month of April for the City of Los Angeles under the column heading of "PC Change from Last Year" will annually inflate each of the Maximum Annual T each year for properties as follows: 0 0 A. PROPERTIES WITHIN THE DISTRICT: Not to exceed 50% of the above-referenced increase. B. PROPERTIES TO BE SUBSEQUENTLY ANNEXED: Not to exceed 100% of the above-referenced increase until annexed. TERM OF TAX The above taxes shall be levied until all bonds have been discharged and f funded and/or guaranteed, and the SPECIAL DEVELOPMENT TAX - ONE TIME has bc however, the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY shall not be levit period in excess of twenty-five (25) years per parcel. Residential: Oncg'a building permit has been issued for Residential property and the DEVELOPMENT TAX - ONE TIME has been paid, the property no longer will be si any annual special tax. commercial C Industrial: The Commercial and Industrial properties, upon the issuance of a buildins have the option to (1) pay the SPECIAL DEVELOPMENT TAX - ONE TIME or (2) a! ANNUAL SPECIAL TAX - DEVELOPED PROPERTY, as set forth above. Upon the isc any building permit, no further increase or escalation is authorized. -TION OF COST AM) TAX Total capital costs for all authorized facilities shall be allocated as 65%'to Reaidential property, 35% to Commercial C Industrial property. 7 costs exclude costs of issuance as needed. Residential property shall be taxed in an amount sufficient to meet the 65% facilities, which tax will include costs of issuance, interest and othe including sinking fund payments for future construction as applicable. Commercial & Industrial property shall be taxed in an amount sufficient to 35% share of facilities, which tax will include costs of issuance, inte other costs, including sinking fund payments for future construction as appl. , . COUgCTION OF ANNUAL TAX Residential: Determine monies necessary to make payment on bond debt service, replenish call bonds, pay bonds and Community Facilities District No. 1 administrati1 and pay for public capital facilities. FIRST: Reduce this amount by t collected from Special Development Tax - One Time levied against re! properties. SECOND: The remaining funds needed are to be collected by thr acreage, in the proportional amounts €or each property category as requirec exceed the maximum authorized tax. the annual Special Tax - Undeveloped Property on undeveloped taxable re! e e X Commercial and Tndustrial! Determine monies necessary to make payment on bond debt service, replenish call bonds, pay bonds and Community Facililies District No. 1 administrativ and pay for current or future public capital facilities. FIRST: Reduce thi Tax - Developed Property levied against commercial and industrial pro SECOND: Levy the annual Special Tax - Undeveloped Property on undeveloped commercial and industrial acreage in the proportional amounts for each category as required, not to exceed the maximum tax. by the funds collected from Special Development Tax - One Time and annual *** - 7 e e CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 PROPERTY OWNER NAME AND ASSESSORS PARCEL NUMBERS "EXHIBIT B" Property Owner; Assessor's Parcel San Diego Gas & Electric Numbers: 21 1-01 0-27 7. I I - I 211- - *\ -\- - -\ -\ --\ -\ --\ \ -\ I a- \ /-\ // \ \ \ \ I \ \ c0 I I I I I \ I 1 I I I I 1 \ \ \ SCAL€l1"=5oi0' \ ,1 \ \ \ I\ I, I \ \ \ \ \ '. -e--- - -k \ L- -. --