HomeMy WebLinkAbout2012-03-27; City Council; 20849; Community Facitlities District No 1 CFD-01 Annexation No 11-12-01 Muroya SubdivisionCITY OF CARLSBAD - AGENDA BILL
AB#
MTG.
DEPT.
20.849
3/27/12
FIN
COMMUNITY FACILITIES DISTRICT NO. 1
ANNEXATION NO. 11/12-01
MUROYA SUBDIVISION
DEPT. DIRECTOR ^
CITY ATTORNEY
CITY MANAGER
RECOMMENDED ACTION:
Adopt Resolution No. 2012-073 . certifying and adding property to an existing Community
Facilities District.
ITEM EXPLANATION:
Background
Property owners of vacant land in Carisbad and the City worked together to form Community
Facilities District (CFD) No. 1. Council formed CFD No. 1 in 1991 following an elecfion by the
property owners. The property owners agreed to have a special tax levied on their properties to
fund the construction or acquisition of capital improvements. As such, the CFD provides
funding for a variety of infrastructure projects which will be necessary to meet the requirements
ofthe Growth Management Program.
Pursuant to Council Policy No. 33, CFD financing is not intended to relieve any developer of the
responsibility to provide funding for infrastructure improvements related to a single
development. Further, to the extent that a CFD has been formed to finance the construction of
public infrastructure. Council Policy No. 33 states that any and all future tax obligations related
to a residenfial parcel will be discharged in full at the fime building permits are issued for the
construcfion of a residential unit. Because Council Policy No. 33 ensures the obligafion on a
residenfial unit is paid in full when the building permit is issued, the CFD does not affect
homeowners in Carisbad. As such, a Carisbad homeowner will not pay City-imposed Mello-
Roos taxes. However, per Council Policy No. 33 developers of non-residential property are
provided the opfion of discharging their future tax obligafion at the fime building permits are
issued or assuming the tax liability basis.
Many Local Facilifies Management Zones were not included in CFD No. 1. Annexafion
proceedings were anticipated to occur as each zone progressed through the development
process. With the exception of the more developed areas, each zone plan requires annexation
to the CFD or developer funding of all required facilities.
In April 1993, Council authorized the future annexafion ofthe remaining undeveloped land into
CFD No. 1. This acfion permits developers to use the simplified annexafion procedure and
allows development to proceed without addifional public hearings or special elecfions. The
DEPARTMENT CONTACT: Aaron Beanan 760-602-2430 aaron.beanan(@carlsbadca.qov
FOR CITY CLERKS USE ONLY.
COUNCIL ACTION: APPROVED K CONTINUED TO DATE SPECIFIC •
DENIED CONTINUED TO DATE UNKNOWN •
CONTINUED • RETURNED TO STAFF •
WITHDRAWN • OTHER-SEE MINUTES •
AMENDED •
Page 2
simplified annexation procedure lets property owners administratively petifion to annex into CFD
No. 1. Upon Council approval, property will be annexed into CFD No. 1 which will fulfill their
obligafion to contribute towards certain public facilities.
Annexation No. 11/12-01 -Murova Subdivision
As a condition of approval for discrefionary acfions received April 7, 2010, parcels 215-040-29-
00, 215-040-31-00, 215-040-32-00 and 215-040-33-00 are required to annex into CFD No. 1.
The applicant, Taylor Morrison of California, LLC, a California limited liability company, has
completed the required Consent and Waiver to Shortening of Time for Conducting a Special
Election in Property Proposed to be Annexed (Exhibit 2) and cast a positive ballot for the
annexation of property and the levy of the special tax. The election was held on January 20,
2012. The City Clerk completed a Statement of Votes Cast showing 19 votes cast in favor of
the proposifion and zero votes cast against the proposifion (included with Exhibit 1). Council
may formally authorize the annexafion by certifying and adding the property into the original
Community Facilifies District. After Council authorization, a Nofice of Annexafion (Exhibit 3) will
be filed with the County Recorder as a lien against the property.
FISCAL IMPACT:
When CFD No. 1 was established, it was anficipated that all vacant, undeveloped, or
underdeveloped land would annex as it developed. This process ensured the necessary cash
flow was available to finance the construction of certain public facilities. The following estimates
are based on the CFD No. 1 actual tax rates for FY 2011-12.
Annexation No. 11/12-01 - Murova Subdivision
The property being annexed has been approved for the subdivision and development of four
parcels comprised of approximately 18.416 acres into 37 detached air-space condominium one-
family dwelling units. The property will be subject to CFD No. 1 Special Tax - Undeveloped
Property beginning in Fiscal Year 2012-13. Using the Fiscal Year 2011-12 tax rates, the levy
will be approximately $0. The property is also subject to the CFD No. 1 Special Development
Tax - One-Time, payable at the fime of building permit issuance. Using the Fiscal Year 2011-
12 tax rates, this tax is estimated at $94,011.
Using the simplified annexation procedure saves the City and the owner elecfion costs and
additional fime delays. A fee of $1,782 to cover annexation processing, map preparation, and
filing costs has been paid by the applicant.
ENVIRONMENTAL IMPACT:
Pursuant to Public Resources Code secfion 21065 and CEQA Guideline secfion 15738, this
does not constitute a "project" within the meaning of CEQA and therefore, does not require an
environmental review.
Page 3
EXHIBITS:
1. Resolution No. 2012-073 certifying and adding property to an exisfing Community
Facilifies District No. 1.
2. Consent and Waiver to Shortening of Time for Conducfing a Special Election in Property
Proposed to be Annexed to City of Carisbad Community Facilities District No. 1 and
Appointment of Authorized Representative Annexation No. 11/12-01 - Muroya Subdivision.
3. Notice of Annexation No. 11/12-01.
4. Community Facilities District No. 1, 2011-12 actual tax rates.
Exhibit 1
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RESOLUTION NO. 2012-073
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF CARLSBAD, CALIFORNIA, CERTIFYING
THE RESULTS OF AN ELECTION AND ADDING
PROPERTY TO COMMUNITY FACILITIES DISTRICT
5 NO. 1
WHEREAS, the CITY COUNCIL of the CITY OF CARLSBAD, CALIFORNIA (the
"City Council"), has previously formed a Community Facilities District pursuant to the
9 provisions of the "Mello-Roos Community Facilities Act of 1982", being Chapter 2.5,
10 Part 1, Division 2, Title 5 of the Government Code of the State of California, said Article
3.5 thereof. The exisfing Community Facilities District being designated as
COMMUNITY FACILITIES DISTRICT NO. 1 (the "District"); and,
WHEREAS, the legislative body has also established a procedure to allow and
provide for future annexations to the District and the territory proposed to be so
annexed in the future was designated as COMMUNITY FACILITIES DISTRICT NO. 1,
''5 FUTURE ANNEXATION AREA; and
16 WHEREAS, at this fime the unanimous consent to the annexafion of certain
17 territory to the District has been received from the property owner or owners of such
territory, and such territory has been designated as ANNEXATION NO. 11/12-01 (the
"Annexed Area"); and
WHEREAS, less than twelve (12) registered voters have resided within the
territory of Annexed Area for each of the ninety (90) days preceding January 20, 2012,
therefore, pursuant to the Act the qualified electors of the Annexed Area shall be the
22 "landowners" of such Annexed Area as such tenn is defined in Government Code
23 Secfion 53317(f) and each such landowner who is the owner of record as of January 20,
24 2012, or the authorized representative thereof, shall have one vote for each acre or
portion of an acre of land that she or he owns within such Annexed Area- and
Zo
WHEREAS, the fime limit specified by the Act for conducting an election to 26
submit the levy of the special taxes on the property within the Annexed Area to the
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qualified electors of the Annexed Area and the requirements for impartial analysis and
28"
Exhibit 1
1
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ballot arguments have been waived with the unanimous consent ofthe qualified electors
^ of the Annexed Area; and
3 WHEREAS, the City Clerk of the City of Carlsbad has caused ballots to be
4 distributed to the qualified electors of the Annexed Area, has received and canvassed
5 such ballots and made a report to this City Council regarding the results of such canvas,
a copy of which is attached as Exhibit A hereto and incorporated herein by this
reference; and
WHEREAS, at this fime the measure voted upon and such measure did
receive the favorable 2/3's vote of the qualified electors, and this City Council desires to
9 declare the results of the elecfion; and
10 WHEREAS, a map showing the Annexed Area and designated as Annexation
11 No. 11/12-01 (the "Annexafion Map"), a copy of which is attached as Exhibit B hereto
and incorporated herein by this reference, has been submitted to this legislative body.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Carisbad, California as follows:
RECITALS
SECTION 1. The above recitals are all true and correct.
16 FINDINGS
17 SECTION 2. That this legislative body does hereby further determine as follows
18 A. The unanimous consent to the annexation of the Annexed Area to the
District has been given by all of the owners of the Annexed Area and such consent shall
be kept on file in the Office of the City Clerk.
B. Less than twelve (12) registered voters have resided within the territory of
Annexed Area for each of the ninety (90) days preceding January 20, 2012, therefore,
22 pursuant to the Act the qualified electors of the Annexed Area shall be the "landowners"
23 of such Annexed Area as such term is defined in Government Code Section 53317(f)
24 0. The qualified electors of the Annexed Area have unanimously voted in
2g favor of the levy of special taxes within the Annexed Area upon its annexation to the
District
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Exhibit 1
1
ANNEXED AREA
SECTION 3. The boundaries and parcels of territory within the Annexed Area and
3 on which special taxes will be levied in order to pay for the costs and expenses of
4 authorized public facilities are shown on the Annexafion Map as submitted to and
hereby approved by this legislative body
DECLARATION OF ANNEXATION
SECTION 4. This legislative body does hereby determine and declare that the Annexed
Area is now added to and becomes a part of the District. The City Council of the City,
acting as the legislative body of the District, is hereby empowered to levy the authorized
9 special tax within the Annexed Area.
10 NOTICE
11 SECTIONS. Immediately upon adoption of this Resolution, nofice shall be given as
follows:
12
^2 A. A copy of the annexafion map as approved shall be filed in the Ofllce of
the County Recorder no later than fifteen (15) days after the date of adoption of this
Resolution
B. An Amendment to the Nofice of Special Tax Lien (Notice of Annexation)
16 shall be recorded in the Office of the County Recorder no later than fifteen (15) days
17 after the date of adoption of this Resolution
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PASSED, APPROVED AND ADOPTED at a Regular Meefing ofthe City Council
of the City of Carisbad on the 27th day of March 2012, by the following vote to wit:
AYES:
NOES:
Council Members Hall, Kulchin, Blackburn, Douglas, Packard.
None.
ABSENT: None.
LORRAINE M. WOOD, City Clerk
(SEAL)
Exhibit A
Certificate of Election Official and Statement of Votes Cast
EXHIBIT "A"
CERTIFICATE OF ELECTION OFFICIAL
AND STATEMENT OF VOTES CAST
STATE OF CALIFORNL\
COUNTY OF SAN DIEGO
CITYOFCARLSBAD
)
) ss.
)
The undersigned, ELECTION OFFICIAL OF THE CITY OF CARLSBAD, COUNTY OF SAN
DIEGO, STATE OF CALIFORNLA, DOES HEREBY CERTIFY that pursuant to the provisions of
Section 53326 of the Govemment Code and Division 12, commencing with Section 17000 ofthe
Elections Code ofthe State of California, I did canvass the retums of the votes cast at the
CITYOFCARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL ELECTION
ANNEXATION NO. 11/12-01
in such City, held January 20,2012.
I FURTHER CERTIFY that this Statement of Votes Cast shows the whole number of votes cast in the
area proposed to be annexed to Community Facilities District No. 1 of such City for or against the
Measure are full, true and correct.
VOTES CAST ON PROPOSITION 1: YES 19
NO 0
WITNESS my hand this 20th day of January 20 12
CLI
ELECTION OFFICIAL
CITY OF CARLSBAD
STATE OF CALIFORNIA
Exhibit B
Annexation Map
SCALE r = 100'
BOUNDARY MAP
ANNEXATION NO. 11/12 - 01
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAD
COUNTY OF SAN DIEGO, STATE OF CALIFORNIA
SHEET 1 OF
LEGEND:
ANNEXED AREA
SUBDIVISION BOUNDARY
PROPERTY LINES
EXISTING STREETS
ASSESSOR PARCEL NUMBERS:
® 215-040-29-00 6.251 AC.
Q) 215-040-31-00 1.589 AC.
0 215-040-32-00 9.819 AC.
(D 215-040-33-00 0.757 AV.
REFERENCE THE SAN DIEGO COUNTY ASSESSOR'S MAPS
FOR A DETAILED DESCRIPTION OF PARCEL LINES ANO
DIMENSIONS.
2012 AT THE HOUR 0F_
„^ — • OF COMMUNITY FACILITIES DISTRICTS IN THE OFFICE OF THE COUNTY RECORDER OF SAN DIEGO COUNTY
STATE OF CALIFORNIA.
DAVID L. BUTLER
COUNTY RECORDER
DEPUTY COUNTY RECORDER
FILED IN THE OFFICE OF THE CITY CLERK OF THE CITY OF CARLSBAD THIS OAY OF 2012.
CITY CLERK OF THE
CITY Of CARLSBAO
I HEREBY CERTIFY THAT THIS MAP SHOWING BOUNDARIES OF ANNEXATION
NO. 11/12-01 COMMUNITY FACILIITES DISTRICT NO. 1. CITY OF CARLSBAO
WAS APPROVED BY THE QTY COUNCIL OF THE CITY OF CARLSBAD. STATE OF
CAUFORNIA AT A REGULAR MEETING HELD ON THE OAY OF
2012 BY THE ADOPTION OF RESaUTION NO
CITY aERK OF THE
CITY OF CARLSBAO
Exhibit 2
CONSENT AND WAIVER TO SHORTENING OF TIME
FOR CONDUCTING A SPECIAL ELECTION IN
PROPERTY PROPOSED TO BE ANNEXED TO
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
AND APPOINTMENT OF AUTHORIZED REPRESENTATIVES
ANNEXATION NO. 11/12-01
TO: CITY COUNCIL
COMMUNITY FACILITIES DISTRICT NO. 1
OF THE CITY OF CARLSBAD
THE UNDERSIGNED DOES HEREBY CERTIFY UNDER PENALTY OF PERJURY
AS FOLLOWS:
1. The undersigned is the owner, or the duly authorized representative of such owner, ofthe
real property described in Exhibit "A" attached hereto and incorporated herein by reference (the
"Property"), and, in such capacity, possesses all legal authority necessary to execute this Consent
and Waiver as and on behalf of the owner of the Property (the "Owner") in connection with the
annexation of the Property to the District (as defmed below).
2. The Owner is aware of and understands the following:
A. The City of Carlsbad has conducted proceedings pursuant to the "Mello-Roos
Community Facilities Act of 1982", (Govemment Code §53311 and following)
(the "Act") to form a community facilities district known and designated as
Community Facilities District No. 1 (the "District") to finance the following
described public facilities (the "Public Facilities"):
(1) Public facilities generally described as new library facility, major addition
to an existing library building, a City Hall complex, and the addition of
office and warehouse facilities at the public safety center;
(2) Park improvements generally described as the Macario Canyon Park;
(3) Major street improvements in portions of the following designated public
streets:
(a.) Faraday Avenue;
(b.) Cannon Road;
(c.) La Costa Avenue;
(d.) Olivenhain/Rancho Santa Fe Road; and
(e.) Leucadia Boulevard.
(4) Major bridge and overpass facilities generally described as:
(a.) La Costa Interchange;
(b.) Poinsettia Interchange; and
(c.) Palomar Airport Road Interchange.
B. The City and the qualified electors of the District did authorize the issuance of
bonds ofthe District in an aggregate principal amount of $130,000,000 subject to
inflation to finance the acquisition or construction ofthe Public Facilities and the
levy ofthe special tax set forth in Exhibit "B" hereto (the "Special Tax") within
the District to pay for the Public Facilities, to pay debt service on bonds of the
District, or both.
C. The City Council of the City (the "City Council") has also undertaken
proceedings pursuant to Article 3.5 of the Act to provide for the future annexation
of certain territory, including the Property, to the District. On May 18, 1993, the
City Council held a public hearing as required by the Act to consider the future
annexation of such territory, including the Property, to the District. Notice of
such public hearing was given in the form and manner as required by law. A
protest to such future annexation was not received from 50% or more of the
registered voters, or six registered voters, whichever is more, residing in the
territory proposed to be annexed in the future or the owners of one-half or more of
the area of land in the territory proposed to be annexed in the future. At the
conclusion of such public hearing, the City Council did approve and provide for
the annexation ofthe territory, including the Property, proposed for annexation in
the future upon the unanimous approval of the owner or owners of each parcel or
parcels at the time that such parcel or parcels are annexed, without additional
hearings.
D. The Act further requires, as a prerequisite to the levy of any special taxes within
the Property or the issuance of bonds secured by such special taxes, that the City
Council must submit the question of whether or not to levy any special tax within
the Property to the qualified electors of the Property at a special election. The Act
further provides that 2/3's of the qualified electors must vote in favor ofthe levy
ofthe special tax.
E. The Act provides that the qualified electors of the Property shall be the voters
registered to vote within Property if at least twelve (12) persons, who need not
necessarily be the same twelve (12) persons, have been registered to vote within
the Property for each of the ninety (90) days preceding the close of the public
hearing to consider the annexation of the Property to the District. Otherwise, the
Act provides that the vote shall be by the landowners of the Property with each
such landowner who is the owner of record at the close ofsuch public hearing, or
the authorized representative of such owner, having one vote for each acre or
portion of an acre of land that such landowner owns within the Property.
F. The provisions ofthe Act require that such special election be held at least ninety
(90) but not more than one hundred eighty days (180) following the date ofthe
submission of the question of levying the special tax to the qualified electors of
the Property; provided, however, any such special election time limit specified by
the Act or requirement pertaining to the conduct of such a special election may be
waived with the unanimous consent of the qualified electors of the Property and
the concurrence of the official conducting the election. As is stated below, it is
proposed that the special election shall be held on Friday, January 20, 2012 at
10:00 a.m. or such other date upon which all of the qualified electors of the
Property and the official conducting the election may concur.
3. The Owner consents to and expressly approves the annexation of the Property to the
District and the authorization for the levy of the Special Tax within the Property without further
public hearing conducted pursuant to the provisions of the Act. The Owner waives any right
which the Owner may have to make any protest or complaint or undertake any legal action
challenging the validity of the proceedings of the City to authorize the future annexation ofthe
Property to the District or any necessity, requirement, right or entitlement for further public
hearing pertaining to the annexation of the Property to the District and the levy of the Special
Tax within the Property.
4. Owner certifies that there have been no persons residing within the Property for each of
the ninety (90) days preceding the date of this Consent and Waiver.
5. Owner desires that the special election be held on Friday, January 20, 2012 at 10:00 a.m.
or such other date as the qualified electors and the City Clerk ofthe City, acting as the official
conducting the election ("City Clerk"), may mutually agree.
6. Owner expressly consents to the following:
A. To the conduct of the special elecfion on Friday, January 20, 2012 at 10:00 a.m.
or such other date as the qualified electors and the City Clerk may mutually agree.
B. Owner expressly waives any right which owner may have to have the special
election conducted within the time periods specified in Govemment Code Section
53326.
C. Owner waives any requirement for the mailing of the election ballot.
D. Owner further waives any right or entitlement which Owner may have to have the
ballot for such election accompanied by arguments for or against the ballot
measure and the impartial analysis as otherwise required by Govemment Code
Section 53327, and/or the statement required by Elections Code Section 5300 and
following pertaining to the issuance of bonds.
E. Owner waives any protest, complaint or legal action of any nature whatsoever
pertaining to the procedures to be undertaken for the conduct of such election,
including but not limited to, the shortening of all time periods pertaining to the
special election, including but not limited to, the time for holding the special
election and the necessity and requirement for any newspaper publication of the
notice ofsuch special election and the lack of arguments and impartial analysis.
[Remainder of this page intentionally left blank.]
PROPERTY OWNER APPOINTMENT OF AUTHORTZED REPRESENTATIVES
The owner hereby appoints P/M / > ^ >J » j^c JLu/*\-.^ or '/^•'IA-
altematively, as its authorized representative to vote in the subject special election, and the
owncR certifies that the tme and exact signature of each altemative representative is set forth
belovf:\ , ^
Signature of Representative (Type or Print Name of Representative)
Signature of Representative (Type or Print Name of Representative)
PROPERTY OWNER DESIGNATION OF ADDRESS FOR MAILING OF MATERIALS
The owner requests that all materials related to this annexation be mailed to the following
address:
^l^S' %/v\ir^ C^^/K^h^ ^Y^K/O
The owner waives any right or requirement to have such materials mailed to the address shown
on the assessor's roll of the County of San Diego.
THIS CONSENT AND WAIVER AND APPOINTMENT OF AUTHORIZED
REPRESENTATIVES was executed this 3*^^ day of lOj^, in
(Signature
Type or Print Name of Signor
Ifthe person execufing this document is not the owner ofthe property for which this document is
being submitted but is signing for and on behalf of such owner, please fill in the name of the
owner ofthe property on the line provided below:
(Type or print name of the Owner)
EXHIBIT A
DESCRIPTION OF PROPERTY
The Property is identified and described as:
Ownership: Assessor Parcel Number(s): Acreage:
Taylor Morrison of Califomia, LLC, 215-040-29-00 6.251
a Califomia limited liability company 215-040-31-00 1.589
215-040-32-00 9.819
215-040-33-00 0.757
Total: 4 Parcels 18.416
EXHIBIT "B"
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAD
B
EXHIBIT «B"
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAD
PROPERTY CATEGORIES AND MAXIMUM TAX
All taxable property within the boundaries of the Future Annexafion Area shall be
subject to ANNUAL SPECIAL TAKES as applicable based upon the rates as
established for the original Community Facilifies District No. 1 and further based upon
the property categories, maximum tax rates, increases and status of the issuance of
building permits, all as hereinafter set forth. Improvement Area I refers to all properties
within the boundaries of the City of Carlsbad Bridge and Thoroughfare District.
Improvement Area II is for all remaining properties within the Community Facilities
District, not within the Bridge and Thoroughfare District.
RESIDENTIAL PROPERTY
ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY
All taxable property prior to the issuance of a building permit shall be subject to the
following maximum annual special taxes, subject to increases as set forth herein:
MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY
PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991
IMPROVEMENT IMPROVEMENT
PROPERTY CATEGORY AREA I AREA II
Residential Low $ 281.00 $ 277.00
Residenfial 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 Residenfial properties shall be subject to the
following described SPECIAL DEVELOPMENT TAX - ONE TIME, also subject to
increases as set forth herein, as follows:
B-1
MAXIMUM SPECIAL DEVELOPMENT TAX - ONE TIME PER
RESIDENTIAL DWELLING UNIT FOR FISCAL YEAR 1990/1991
IMPROVEMENT IMPROVEMENT
PROPERTY CATEGORY AREA I AREA II
Residenfial Low $4,452.00 $3,835.00
Residenfial 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
COMMERCIAL, INDUSTRIAL AND OTHER PROPERTY
ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY
All taxable Commercial and Industrial Property prior to the issuance of a building permit
shall be subject to the following maximum annual special taxes, also subject to
increases as set forth herein:
MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY
PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991
IMPROVEMENT IMPROVEMENT
AREA I AREA II
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 permit, shall
have the opfion to (1) pay the SPECIAL DEVELOPMENT TAX - ONE TIME or (2)
assume the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY for a period of not to
exceed twenty-five (25) years, generally in the amounts per property category as
follows:
B-2
MAXIMUM SPECIAL DEVELOPMENT TAK - ONE TIME FOR FISCAL
YEAR 1990/91 PER SQUARE FOOT OF BUILDING AREA
PROPERTY CATEGORY
COMMERCIAL USE
DESIGNATIONS
Restaurant - Fast Food
Outdoor Tennis Courts
Convenience Market
Bank with Drive-thru
Campground
Restaurant - Sit Down
Marina
Bank - Walk In
Auto - Gasoline
Grocery Store
S & L with Drive-thru
Bowling Center
Restaurant - Quality
Neighborhood Shopping Center
Auto Car Wash
S&L-WalkIn
Race Track
Library
Community Shopping Center
Hospital - General
Hotel - Conv. Fac/Comm.
Auto - Repair & Sales
Regional Shopping Center
Discount Store
Golf Course
Church
Office - Government
Commercial Shops
Health Club
Motel
Office - High Rise
Office - Commercial, 100,000 SF
Lumber/Hardware Store
Office - Medical
Hospital - Convalescent
Indoor Sports Arena
IMPROVEMENT
AREA I
IMPROVEMENT
AREA II
$ 28.46
28.14
27.31
18.06
17.51
15.17
14.85
12.83
8.11
7.78
7.59
6.63
6.57
6.46
6.31
5.51
5.10
4.26
4.24
3.88
3.47
3.41
3.35
3.22
3.06
2.99
2.93
2.90
2.89
2.69
2.67
2.56
2.47
2.42
2.33
2.33
$ 7.58
7.26
6.74
5.72
4.99
4.73
4.41
4.60
2.89
2.56
3.48
2.83
3.09
2.27
2.52
3.03
2.33
2.86
1.80
3.18
2.52
1.58
1.61
1.58
2.14
1.94
1.88
1.58
1.85
2.06
1.84
1.75
1.58
2.07
2.23
2.23
B-3
PROPERTY CATEGORY
COMMERCIAL USE
DESIGNATIONS
Resort Hotel
University
Junior College
All other Commercial Properties
not identified above
IMPROVEMENT
AREA I
$ 2.30
2.26
2.19
2.14
IMPROVEMENT
AREA II
$ 1.98
1.91
1.90
1.44
INDUSTRIAL USE
DESIGNATIONS
Heliports
Industrial-Commercial
Business Park
All other Industrial Properties
not identified above
IMPROVEMENT
AREA I
$
IMPROVEMENT
AREA II
10.63
2.14
1.74
$ 3.67
1.51
1.42
OR, IN THE ALTERNATE,
ANNUAL SPECIAL TAX
The "Maximum Annual Special Tax - Developed Property" for any Fiscal Year shall not
exceed 13.81% of the authorized "Maximum Special Development Tax - One Time" for
the various Commercial and Industrial Property categories as set forth above in the
amount applicable and annually adjusted for each Fiscal Year.
ANNUAL TAX INCREASE
The above SPECIAL TAXES for the taxable properties are applicable for the fiscal year
1990/91, and are all subject to annual increases to reflect increases in construcfion
costs. The Construction Cost Index of the Engineering News-Record, titled "ENR Cost
Indexes in 22 Cifies" will be used. The Index published for the month of April for the
City of Los Angeles under the column heading of "Percentage Change from Last Year"
will annually inflate each of the Maximum Annual Taxes for each year for properties as
follows:
B-4
A. PROPERTIES WITHIN THE DISTRICT: Not to exceed 50% of the
above-referenced increase.
B. PROPERTIES TO BE SUBSEQUENTLY ANNEXED: Not to exceed 100%
ofthe above-referenced increase unfil annexed.
TERM OF TAK
The above taxes shall be levied unfil all bonds have been discharged and facilities
funded and/or guaranteed, and the SPECIAL DEVELOPMENT TAX - ONE TIME has
been paid; however, the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY shall not
be levied for a period in excess of twenty-five (25) years per parcel.
Residenfial:
Once a building permit has been issued for Residential property and the SPECIAL
DEVELOPMENT TAX - ONE TIME has been paid, the property no longer will be subject
to any annual special tax.
Commercial and Industrial:
The Commercial and Industrial properties, upon the issuance of a building permit have
the option to (1) pay the SPECIAL DEVELOPMENT TAX - ONE TIME or (2) assume the
ANNUAL SPECIAL TAX - DEVELOPED PROPERTY, as set forth above. Upon the
issuance ofany building permit, no further increase or escalafion is authorized.
ALLOCATION OF COST AND TAX
Total capital costs for all authorized facilities shall be allocated as follows: 65% to
Residenfial property, 35% to Commercial and Industrial property. The above costs
exclude costs of issuance as needed.
Residenfial prooertv shall be taxed in an amount sufficient to meet the 65% share of
facilities, which tax will include costs of issuance, interest and other costs, including
sinking fund payments for future construcfion as applicable.
Commercial and Industrial property shall be taxed in an amount sufficient to meet the
35% share of facilifies, which tax will include costs of issuance, interest and other costs,
including sinking fund payments for future construction as applicable.
B-5
COLLECTION OF ANNUAL TAX
Residenfial:
Determine monies necessary to make payment on bond debt service, replenish reserve,
call bonds, pay bonds and Community Facilifies District No. 1 administrative costs, and
pay for public capital facilifies. FIRST: Reduce this amount by the funds collected from
Special Development Tax - One Time levied against residenfial properties. SECOND:
The remaining funds needed are to be collected by the levy of the annual Special Tax -
Undeveloped Property on undeveloped taxable residential acreage, in the proportional
amounts of each property category as required, not to exceed the maximum authorized
tax.
Commercial and Industrial:
Determine monies necessary to make payment on bond debt service, replenish reserve,
call bonds, pay bonds, and Community Facilifies District No. 1 administrative costs, and
pay for current or future public capital facilifies. FIRST: Reduce this amount by the
funds collected from Special Development Tax - One Time and annual Special Tax -
Developed Property levied against Commercial and Industrial properties. SECOND:
Levy the annual Special Tax - Undeveloped Property on undeveloped taxable
Commercial and Industrial acreage in the proportional amounts for each property
category as required, not to exceed the maximum tax.
B-6
CERTIFICATE OF INCUMBENCY AND AUTHORITY
TAYLOR MORRISON OF CALIFORNIA, LLC
I, the undersigned, hereby certify as follows:
1. I am the Assistant Secretary of Taylor Morrison of Califomia, LLC, a Califomia limited
liability company (the "LLC").
2. Stephen J. Wethor is the Manager of the LLC ("Manager").
3. Pursuant to autiiority granted under the Operating Agreement of tiie LLC, the Manager
has exercised his option to appoint officers of the LLC.
4. The following are current officers of the LLC:
Stephen J. Wethor
S. Michelle Bassett
Stephen J. Wethor
K. Dar Ahrens
Aren A. Bazzocco
James E. Jimison
Philip S. Bodem
J. Thomas Baine
Robert T. Morandi
*Also serves as the Manager
President*
Vice President
Vice President
Vice President
Vice President
Vice President
Vice President
Vice President
Vice President
ofthe LLC
Darrell C. Sherman
Douglas Weed
Stephen J. Wethor
Darrell C. Sherman
Caroline G. Estrada
S. Todd Merrill
Vice President
Vice President
Treasurer
Secretary
Asst. Secretary
Asst. Secretary
5. It is within the scope of authority of the Manager, the President or any Vice President to
execute documentation on behalf of the LLC, including without limitation, contracts or
amendments to contracts, and any documents (mcluding amendments) associated with those
contracts, bonds and security instmments, applications for utilities and permits, and documents
(including deeds) to convey real and personal property.
[Signature appears on next page.]
IN WITNESS WHEREOF, I hereunto subscribe my name on August 30,2011.
Caroline G. Estrada
Assistant Secretary
STATE OF ARIZONA
COUNTY OF MARICOPA
This instrument was acknowledged before me on August 30, 2011, by Caroline G. Estrada,
Assistant Secretary of Taylor Morrison of Califomia, LLC on behalf of said entily. She is
personally known to me.
Notary Public - State of Arizona
OFFICIALSEAL DAWN D. BAXTER
MARICOPA COUNTY My Comm. etpires April 4,2014
Exhibit 3
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 NO. 11/12-01)
Pursuant to the requirements of Section 3117.5 of the Streets and Highways Code and Section
53339.8 of the Govemment Code, the undersigned City Clerk of the City of Carlsbad, acting for
and on behalf of Commimity Facilities District No. 1 (the "District"), State of Califomia,
HEREBY GIVES NOTICE that a lien is hereby imposed on certain real property aimexed to the
District to secure payment of a special tax which the City Council of the City of Carlsbad,
County of San Diego, State of Califomia, acting in its authority as the legislative body of the
District, 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 follows:
(1) Public facilities generally described as new library facility, major addition
to an existing library building, a City Hall complex, and the addition of
office and warehouse facilities at the public safety center;
(2) Park improvements generally described as the Macario Canyon Park;
(3) Major street improvements in portions of the following designated public
streets:
(a.) Faraday Avenue;
(b.) Cannon Road;
(c.) La Costa Avenue;
(d.) Olivenhain/Rancho Santa Fe Road; and
(e.) Leucadia Boulevard.
(4) Major bridge and overpass facilities generally described as:
(a.) La Costa Interchange;
(b.) Poinsettia Interchange; and
(c.) Palomar Airport Road Interchange.
The special tax is authorized to be levied on the property described in Exhibit "A" attached
hereto (the "Annexed Property") which has been annexed to Community Facilities District No.
1, and the lien of the special tax is a continuing lien which shall secure each annual levy of the
special tax and which shall continue in force and effect until the special tax obligation is prepaid,
permanently satisfied and cancelled in accordance with law or until the special tax ceases to be
levied and a notice of cessation of special tax is recorded in accordance with Section 53330.5 of
the Govemment Code.
The rate and method of apportionment of the authorized special tax is as shovm on the attached,
referenced and incorporated Exhibit "B", and the special tax shall be collected in the same
manner as ordinary ad valorem property taxes are collected and shall be subject to the same
penalties and the same procedure, sale and lien priority in case of delinquency as is provided for
ad valorem taxes. Conditions under which the obligation to pay the special tax may be prepaid
and permanently satisfied and the lien of the special tax cancelled are as follows:
Any special tax may be prepaid and satisfied by the payment
ofthe maximum present value of the special tax obligation.
Notice is fiirther given that upon the recording of this notice in the Office of the County
Recorder, the obligation to pay the special tax levy shall become a lien upon the Annexed
Property in accordance with Section 3115.5 of the Streets and Highways Code.
The names of the owner(s) of the Annexed Property as they appear on the last secured
assessment roll as of the date of recording of this Notice and the Assessor's tax parcel(s)
numbers of all parcels or any portion thereof which are included vdthin the Annexed Property
are as set forth on the attached, referenced and incorporated Exhibit "A".
Reference is made to the following:
1. Notice of Special Tax Lien for the original Community Facilities District recorded May
20, 1991 as Document No. 91-236959, in the Office ofthe County Recorder for the County of
San Diego, State of Califomia, which Notice is amended by the recordation of this document..
2. Boundary map of the original District recorded at Book 24, Page 56, Document No. 90-
674118, Maps of Assessment and Community Facilities Districts in the Office of the County
Recorder for the County of San Diego, State of Califomia.
3. Boundary map of Armexation Area No. 11/12-01 recorded at Book , Page
, Document No. , Maps of Assessment and Community
Facilities Districts in the Office of the County Recorder for the County of San Diego, State of
Califomia.
For further information conceming the current and estimated future tax liability of owners or
purchasers of real property subject to this special tax lien, interested persons should contact the
following designated person:
Charles McBride, Finance Director
CityofCarlsbad
1635 Faraday Avenue
Carlsbad, CA 92008
Telephone: (760) 602-2760
DATED: ,2012
Lorraine M. Wood, City Clerk
City of Carlsbad
State of Califomia
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
PROPERTY OWNER NAMES AND ASSESSORS PARCEL NUMBERS
"EXHIBIT A"
Property Owner:
Assessor's Parcel Nos.
Taylor Morrison of Califomia, LLC,
a Califomia limited liability company
215-040-29-00
215-040-31-00
215-040-32-00
215-040-33-00
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
RATE AND METHOD OF APPORTIONMENT
EXHIBIT "B"
PROPERTY CATEGORIES AND MAXIMUM TAX
All taxable property within the boundaries of the Future Annexafion Area shall be
subject to ANNUAL SPECIAL TAXES as applicable based upon the rates as
established for the original Community Facilities District No. 1 and further based upon
the property categories, maximum tax rates, increases and status of the issuance of
building permits, all as hereinafter set forth. Improvement Area I refers to all properties
within the boundaries of the City of Carisbad Bridge and Thoroughfare District.
Improvement Area II is for all remaining properties within the Community Facilifies
District, not within the Bridge and Thoroughfare District.
RESIDENTIAL PROPERTY
ANNUAL SPECIAL TAK - UNDEVELOPED PROPERTY
All taxable property prior to the issuance of a building permit shall be subject to the
following maximum annual special taxes, subject to increases as set forth herein:
MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY
PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991
IMPROVEMENT IMPROVEMENT
PROPERTY CATEGORY AREA I AREA II
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 Residenfial properties shall be subject to the
following described SPECIAL DEVELOPMENT TAX - ONE TIME, also subject to
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 II
Residenfial 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
COMMERCIAL, INDUSTRIAL AND OTHER PROPERTY
ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY
All taxable Commercial and Industrial Property prior to the issuance of a building permit
shall be subject to the following maximum annual special taxes, also subject to
increases as set forth herein:
MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY
PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991
IMPROVEMENT IMPROVEMENT
AREA I AREA II
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 pemnit, shall
have the opfion to (1) pay the SPECIAL DEVELOPMENT TAX - ONE TIME or (2)
assume the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY for a period of not to
exceed twenty-five (25) years, generally in the amounts per property category as
follows:
MAXIMUM SPECIAL DEVELOPMENT TAX - ONE TIME FOR FISCAL
YEAR 1990/91 PER SQUARE FOOT OF BUILDING AREA
PROPERTY CATEGORY
COMMERCIAL USE
DESIGNATIONS
IMPROVEMENT
AREAI
IMPROVEMENT
AREA II
Restaurant - Fast Food $ 28.46 $ 7.58
Outdoor Tennis Courts 28.14 7.26
Convenience Market 27.31 6.74
Bank with Drive-thru 18.06 5.72
Campground 17.51 4.99
Restaurant - Sit Down 15.17 4.73
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-WalkIn 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
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
PROPERTY CATEGORY
COMMERCIAL USE
DESIGNATIONS
Resort Hotel
University
Junior College
All other Commercial Properties
not identified above
IMPROVEMENT
AREAI
2.30
2.26
2.19
2.14
IMPROVEMENT
AREA II
1.98
1.91
1.90
1.44
INDUSTRIAL USE
DESIGNATIONS
Heliports
Industrial-Commercial
Business Park
All other Industrial Properties
not identified above
IMPROVEMENT
AREAI
$ 10.63
2.14
1.74
IMPROVEMENT
AREA II
$ 3.67
1.51
1.42
OR, IN THE ALTERNATE,
ANNUAL SPECIAL TAX
The "Maximum Annual Special Tax - Developed Property" for any Fiscal Year shall not
exceed 13.81% ofthe authorized "Maximum Special Development Tax - One Time" for
the various Commercial and Industrial Property categories as set forth above in the
amount applicable and annually adjusted for each Fiscal Year.
ANNUAL TAX INCREASE
The above SPECIAL TAXES for the taxable properties are applicable for the fiscal year
1990/91, and are all subject to annual increases to reflect increases in construction
costs. The Construction Cost Index of the Engineering News-Record, titled "ENR Cost
Indexes in 22 Cities" will be used. The Index published for the month of April for the
City of Los Angeles under the column heading of "Percentage Change from Last Year"
will annually inflate each of the Maximum Annual Taxes for each year for properties as
follows:
A. PROPERTIES WITHIN THE DISTRICT: Not to exceed 50% of the
above-referenced increase.
B. PROPERTIES TO BE SUBSEQUENTLY ANNEXED: Not to exceed 100%
ofthe above-referenced increase until annexed.
TERM OF TAX
The above taxes shall be levied until all bonds have been discharged and facilities
funded and/or guaranteed, and the SPECIAL DEVELOPMENT TAX - ONE TIME has
been paid; however, the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY shall not
be levied for a period in excess of twenty-five (25) years per parcel.
Residenfial:
Once a building permit has been issued for Residenfial property and the SPECIAL
DEVELOPMENT TAX - ONE TIME has been paid, the property no longer will be subject
to any annual special tax.
Commercial and Industrial:
The Commercial and Industrial properties, upon the issuance of a building permit, have
the opfion to (1) pay the SPECIAL DEVELOPMENT TAX - ONE TIME or (2) assume the
ANNUAL SPECIAL TAK - DEVELOPED PROPERTY, as set forth above. Upon the
issuance of any building permit, no further increase or escalation is authorized.
ALLOCATION OF COST AND TAX
Total capital costs for all authorized facilifies shall be allocated as follows: 65% to
Residenfial property, 35% to Commercial and Industrial property. The above costs
exclude costs of issuance as needed.
Residential propertv shall be taxed in an amount sufficient to meet the 65% share of
facilities, which tax will include costs of issuance, interest and other costs, including
sinking fund payments for future construcfion as applicable.
Commercial and Industrial property shall be taxed in an amount sufficient to meet the
35% share of facilities, which tax will include costs of issuance, interest and other costs,
including sinking fund payments for future construction as applicable.
COLLECTION OF ANNUAL TAK
Residenfial:
Determine monies necessary to make payment on bond debt service, replenish reserve,
call bonds, pay bonds and Community Facilities District No. 1 administrative costs, and
pay for public capital facilities. FIRST: Reduce this amount by the funds collected from
Special Development Tax - One Time levied against residenfial properties. SECOND:
The remaining funds needed are to be collected by the levy of the annual Special Tax -
Undeveloped Property on undeveloped taxable residential acreage, in the proportional
amounts of each property category as required, not to exceed the maximum authorized
tax.
Commercial and Industrial:
Determine monies necessary to make payment on bond debt service, replenish reserve,
call bonds, pay bonds, and Community Facilities District No. 1 administrative costs, and
pay for current or future public capital facilities. FIRST: Reduce this amount by the
funds collected from Special Development Tax - One Time and annual Special Tax -
Developed Property levied against Commercial and Industrial properties. SECOND:
Levy the annual Special Tax - Undeveloped Property on undeveloped taxable
Commercial and Industrial acreage in the proportional amounts for each property
category as required, not to exceed the maximum tax.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
SPECIAL DEVELOPMENT TAX- ONE-TIME
IMPROVEMENT AREA I
ll' VALID JULY 1, 2011 TO JUNE 30, 2012
Exhibit 4
RATE IF
ANNEXED
FY 2011-12
FORMATION OR ANNEXATION DATE: FY 2011-12
MTIAL DEVELOPED LAND USE: PER DU.
NET DENSITY (0 -1.5 DU/AC) $4,025.5656
NET DENSITY (1.51 TO 4.0 DU/AC) $4,025.5656
NET DENSITY (4.1 TO 8.0 DU/AC) $2,540.8444
NET DENSITY (8.1 TO 15.0 DU/AC) $2,540.8444
NET DENSITY (15.1 TO 23.0 DU/AC) $2,540.8444
SIDENTIAL LAND USE: PER SQ.FT.
AUTO - GASOLINE $3.3333
AUTO - REPAIR & SALES $1.4015
AUTO CAR WASH $2.5935
BANK - WALK IN $5.2732
BANK - WITH DRIVE THRU $7.4228
BOWLING ALLEY $2.7250
CAMPGROUND $7.1967
CHURCH $1.2289
COMMERCIAL SHOPS $1.1919
COMMUNITY SHOPPING CENTER $1.7427
CONVENIENCE MARKET $11.2246
DISCOUNT STORE $1.3234
GOLF COURSE $1.2577
GROCERY STORE $3.1976
HEALTH CLUB $1.1878
HELIPORTS $4.3690
HOSPITAL - CONVALESCENT $0.9576
HOSPITAL - GENERAL $1.5947
HOTEL - CONV. FAC/COMM. $1.4262
INDOOR SPORTS ARENA $0.9576
INDUSTRIAL - COMMERCIAL
BUSINESS PARK (NOTE 1) $0.8796
JUNIOR COLLEGE $0.9001
LIBRARY $1.7509
LUMBER/HARDWARE STORE $1.0152
MARINA $6.1035
MOTEL $1.1056
NEIGHBORHOOD SHOPPING CENTER $2.6551
OFFICE - COMMERCIAL (< 100,000 SF) $1.0522
OFFICE - GOVERNMENT $1.2043
OFFICE-HIGH RISE $1.0974
OFFICE - MEDICAL $0.9946
OUTDOOR TENNIS COURT $11.5657
RACE TRACK $2.0961
REGIONAL SHOPPING CENTER $1.3769
RESORT HOTEL $0.9453
RESTAURANT - FAST FOOD $11.6973
RESTAURANT - QUALITY $2.7003
RESTAURANT - SIT DOWN $6.2350
S & L - WALK IN $2.2646
S & L - WITH DRIVE THRU $3.1195
UNIVERSITY $0.9289
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE $0.8796
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE (NOTE 2) $0.7152
NOTE 1: THIS CATEGORY OF LAND USE CONTAINS PM AND
CM ZONED PROPERTY.
NOTE 2: THIS CATEGORY OF LAND USE CONTAINS M AND
PU ZONED PROPERTY.
Actual Special Tax 2011/12 - Improvement Area 1