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HomeMy WebLinkAbout2013-06-18; City Council; 21265; Community Facilities Annexation Quarry CreekCITY OF CARLSBAD - AGENDA BILL AB# MTG. DEPT. 21.265 06/18/13 FIN COMMUNITY FACILITIES DISTRICT NO. 1 ANNEXATION NO. 12/13-01 QUARRY CREEK DEPT. DIRECTOR CITY ATTY. CITY MGR. 04^ r3^ RECOMMENDED ACTION: Adopt Resolution No. 2013-150 certifying and adding property to an existing Community Facilities District. ITEM EXPLANATION; Background Property owners of vacant land in Carlsbad and the City worked together to form Community Facilities District (CFD) No. 1. Council formed CFD No. 1 in 1991 following an election 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 of the 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 residential parcel will be discharged in full at the time building permits are issued for the construction of a residential unit. Because Council Policy No. 33 ensures the obligation on a residential unit is paid in full when the building permit is issued, the CFD does not affect homeowners in Carlsbad. As such, a Carlsbad homeowner will not pay City-imposed Mello-Roos taxes. However, per Council Policy No. 33 developers of non-residential property are provided the option of discharging their future tax obligation at the time building permits are issued or assuming the tax liability basis. Many Local Facilities Management Zones were not included in CFD No. 1. Annexation 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 annexation ofthe remaining undeveloped land into CFD No. 1. This action permits developers to use the simplified annexation procedure and allows development to proceed without additional public hearings or special elections. The simplified annexation procedure lets DEPARTMENT CONTACT: Aaron Beanan 760-602-2414 Aaron.Beanan(5)carlsbadca.gov FOR CLERK USE. COUNCIL ACTION: APPROVED CONTINUED TO DATE SPECIFIC • DENIED • CONTINUED TO DATE UNKNOWN • CONTINUED • RETURNED TO STAFF • WITHDRAWN • OTHER - SEE MINUTES • AMENDED • REPORT RECEIVED • PAGE 2 property owners administratively petition to annex into CFD No. 1. Upon Council approval, property will be annexed into CFD No. 1 which will fulfill their obligation to contribute towards certain public facilities. Annexation No. 12/13-01 - Quarry Creek As a condition of approval for discretionary actions received February 6, 2013, parcels 167-040-11-00 and 167-040-21-00 are required to annex into CFD No. 1. The applicant, Hanson Aggregates Pacific Southwest, Inc., a Delaware Corporation, 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 May 30, 2013. The City Clerk completed a Statement of Votes Cast showing 151 votes cast in favor of the proposition and zero votes cast against the proposition (included with Exhibit 1). Council may formally authorize the annexation by certifying and adding the property into the original Community Facilities District. After Council authorization, a Notice of Annexation (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 anticipated 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 2012-13. Annexation No. 12/13-01 - Quarry Creek The property being annexed has been approved for the subdivision and development of two parcels comprised of approximately 151 acres, according to the San Diego County Assessor parcel maps. The project consists of a master plan development for approximately 656 residential dwelling units and Community Facility type uses which include a day care site, community recreation site and a park-and- ride site. The remaining area will be open space which makes up approximately 60 percent of the master plan area. The property will be subject to CFD No. 1 Special Tax - Undeveloped Property beginning in Fiscal Year 2013-14. Using the Fiscal Year 2012-13 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 time of building permit issuance. Using the Fiscal Year 2012-13 tax rates, this tax is estimated at $1,404,311 for residential developed land use. The CFD No. 1 Special Development Tax - One-Time for Non-residential developed land use using the Fiscal Year 2012-13 tax rates is estimated at $16,632 and assumes the developer elects to pay the Special Development Tax - One-Time at building permit issuance. Using the simplified annexation procedure saves the City and the owner election costs and additional time delays. A fee of $1,752 to cover annexation processing, map preparation, and filing costs has been paid by the applicant. ENVIRONMENTAL IMPACT: Pursuant to Public Resources Code section 21065 and CEQA Guideline section 15738, this does not constitute a "project" within the meaning of CEQA and therefore, does not require an environmental review. z PAGE 3 EXHIBITS: 1. Resolution No. 2013-150 certifying and adding property to an existing Community Facilities District No. 1. 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 Representative Annexation No. 12/13-01 - Quarry Creek. 3. Notice of Annexation No. 12/13-01. 4. Community Facilities District No. 1, 2012-13 actual tax rates. Exhibit 1 RESOLUTION NO. 2013-150 1 2 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CAUFORNIA, CERTIFYING THE RESULTS OF AN ELECTION AND 4 ADDING PROPERTY TO COMMUNITY FACILITIES DISTRICT NO. 1 WHEREAS, the CITY COUNCIL of the CITY OF CARLSBAD, CAUFORNIA (the "City Council"), 5 6 7 has previously formed a Community Facilities District pursuant to the provisions of the "Mello- 8 Roos Community Facilities Act of 1982", being Chapter 2.5, Part 1, Division 2, Title 5 of the 9 Government Code of the State of California, said Article 3.5 thereof. The existing Community 10 Facilities District being designated as COMMUNITY FACILITIES DISTRICT NO. 1 (the "District"); 11 and, 12 1^ WHEREAS, the legislative body has also established a procedure to allow and provide for 14 future annexations to the District and the territory proposed to be so annexed In the future was 15 designated as COMMUNITY FACIUTIES DISTRICT NO. 1, FUTURE ANNEXATION AREA; and 16 17 18 19 2Q WHEREAS, less than twelve (12) registered voters have resided within the territory of 21 Annexed Area for each of the ninety (90) days preceding May 30, 2013, therefore, pursuant to the Act the qualified electors of the Annexed Area shall be the "landowners" of such Annexed Area as such term is defined in Government Code Section 53317(f) and each such landowner who is the owner of record as of May 30, 2013, 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 WHEREAS, at this time the unanimous consent to the annexation of certain 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. 12/13-01 (the "Annexed Area"); and 23 24 25 26 27 Annexed Area; and 28 Exhibit 1 1 WHEREAS, the time limit specified by the Act for conducting an election to submit the ^ levy of the special taxes on the property within the Annexed Area to the qualified electors of the Annexed Area and the requirements for impartial analysis and ballot arguments have been waived with the unanimous consent of the qualified electors of the Annexed Area; and WHEREAS, the City Clerk of the City of Carlsbad has caused ballots to be distributed to 3 4 5 6 7 the qualified electors of the Annexed Area, has received and canvassed such ballots and made a 8 report to this City Council regarding the results of such canvas, a copy of which is attached as o Exhibit A hereto and incorporated herein by this reference; and 10 WHEREAS, at this time the measure voted upon and such measure did receive the 11 favorable 2/3's vote of the qualified electors, and this City Council desires to declare the results 12 of the election; and 14 WHEREAS, a map showing the Annexed Area and designated as Annexation No. 12/13- 15 01 (the "Annexation 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 Carlsbad, California as follows: RECITALS 16 17 18 19 20 21 SECTION 1. The above recitals are all true and correct 22 FINDINGS 23 24 25 26 27 in the Office of the City Clerk 28 SECTION 2. That this legislative body does hereby further determine as follows: 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 s Exhibit 1 1 B. Less than twelve (12) registered voters have resided within the territory of 16 17 18 19 20 28 Annexed Area for each of the ninety (90) days preceding May 30, 2013, therefore, pursuant to the Act the qualified electors of the Annexed Area shall be the "landowners" of such Annexed Area as such term is defined in Government Code Section 53317(f). C. The qualified electors of the Annexed Area have unanimously voted in favor of 2 3 4 5 6 7 the levy of special taxes within the Annexed Area upon its annexation to the District 8 ANNEXED AREA 9 10 11 12 legislative body. SECTION 3. The boundaries and parcels of territory within the Annexed Area and on which special taxes will be levied in order to pay for the costs and expenses of authorized public facilities are shown on the Annexation Map as submitted to and hereby approved by this 14 DECLARATION OF ANNEXATION 15 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 special tax within the Annexed Area. NOTICE 21 SECTION 5. Immediately upon adoption of this Resolution, notice shall be given as follows: 22 A. A copy of the annexation map as approved shall be filed in the Office of the County Recorder no later than fifteen (15) days after the date of adoption of this Resolution. B. An Amendment to the Notice of Special Tax Lien (Notice of Annexation) shall be recorded in the Office of the County Recorder no later than fifteen (15) days after the date of 23 24 25 26 27 adoption of this Resolution 6 PASSED, APPROVED AND ADOPTED at a Special Meeting ofthe City Council ofthe City of Carlsbad on the 18*^ day of June, 2013, by the following vote to wit: AYES: NOES: Council Members Hall, Packard, Wood, Blackburn and Douglas. None. ABSENT: None. 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 MATT HALL, Mayor ATTEST: BARBARA ENGLESON (SEAU\»»""//,, iC^yci erk Exhibit A Certificate of Election Official and Statement of Votes Cast EXHIBIT "A" CERTIFICATE OF ELECTION OFFICIAL AND STATEMENT OF VOTES CAST STATE OF CALIFORNIA COUNTY OF SAN DIEGO CITY OF CARLSBAD ) ) ss. ) The undersigned, ELECTION OFFICIAL OF THE CITY OF CARLSBAD, COUNTY OF SAN DIEGO, STATE OF CALIFORNL\, DOES HEREBY CERTIFY that pursuant to the provisions of Section 53326 of the Govemment Code and Division 12, commencing with Section 17000 of the Elections Code of the State of California, I did canvass the returns of the votes cast at the CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 SPECLAL ELECTION ANNEXATION NO. 12/13-01 in such City, held May 30, 2013. 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 fiill, true and correct. VOTES CAST ON PROPOSITION 1: YES 151 NO 0 WITNESS my hand this 30th day of May 20 13. CUYC ELECTION OFFICIAL CITY OF CARLSBAD STATE OF CALIFORNIA ^ ^^^^ J Exhibit B Annexation Map 5 BOUNDARY MAP ANNEXATION NO. 12/13-01 COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARLSBAD COUNTY OF SAN DIEGO, STATE OF CALIFORNIA SHEET 1 OF 1 I£GEND: ANNEXED AREA SUeOMSMN BOUNDARY PROPERTY UNES EXSIMG STREETS ASSESSOR PARCEL NUMBERS: ® 167.040-11-00 (56.66AC.) (D 167-040-21-00 (94.21 AC.) FUD M nc OFFKX OF UC CriY OERK OF DC OTY OF CARLSBAD Ite DAY OF .Mia. OTYOERK OF THE CnY OF CARLSBAD I HEREBY CER1FY 1HAT THIS MAP SHOHIMG BOUHOARCS OF ANNEXATION Na 12/13-01 COWMNriY FACU1ES DISTRICT Na 1. COY OF CARLSBAD, IMS APPRO«D BY THE CriY COUNCi. OF IHE OTY OF CARLSBAD. STATE OF CAUFORNIA AT A REOJLAR MEETING HELD ON THE DAY OF , 2013 BY THE ADOPTION OF RESCUTTION Na . OTY CLEW OF TNE OTY OF CARLSBAD , 2013 AT THE HOUR 0F_ JDF COMMUMTY FACUTES nsmCTS M THE OFFICE OF THE COUNTY RECORDER OF SAN DEGO COUNTY, STATE OF CAUFORNM. ERNEST J. DRONENBURG JR. COUNTY RECORDER DEPUTY COUNTY RECORDER REFEREME THE SAN DCOO COUNTY ASSESSORS MAPS FOR A ICTAUD OESCRPTMN OF PARCa UNES AND 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. 12/13-01 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, of the 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 defined 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 knovm and designated as Community Facilities District No. 1 (the "District") to finance the following described public facilifies (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 of the Public Facilities and the levy of the 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 aimexation 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 maimer 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 ovmers 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 ovmer or owners of each parcel or parcels at the time that such parcel or parcels are annexed, without additional hearings. D. The Act ftirther 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 ftirther provides that 2/3's of the qualified electors must vote in favor ofthe levy of the 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 landovmer who is the owner of record at the close of such public hearing, or the authorized representative of such ovmer, having one vote for each acre or portion of an acre of land that such landovmer ovms within the Property. IS 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 Thursday, May 30, 2013 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 Ovmer 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 fiiture 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. Ovmer 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 Thursday, May 30, 2013 at 10:00 a.m. or such other date as the qualified electors and the City Clerk of the 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 election on Thursday, May 30, 2013 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. Ovmer waives any requirement for the mailing of the election ballot. D. Ovmer 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. Ovmer 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 of such special election and the lack of arguments and impartial analysis. [Remainder of this page intentionally left blank.] PROPERTY OWNER APPOINTMENT OF AUTHORIZED REPRESENTATIVES The owner hereby appoints Oa\cJ&v<fag,l \^K.^p^^\i<<^fc2^\_Ajtr^ altematively, as its authorized representative to vote in the subject special election, and the owner certifies that the tme and exact signature of each altemative representative is set forth below: (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 ovmer requests that all materials related to this annexation be mailed to the following address: The owner waives any right or requirement to have such materials mailed to the address shown on the assessor's roll of the Coimty of San Diego. THIS CONSENT AND WAIVER AND APPOINTMENT OF AUTHORIZED REPRESENTATIVES was executed this ^ day of N\^j, 20 [2, in ^^l'^ TV. . ^ ' (Signature] Type or P^nt >}ame of Signor If the person executing this document is not the ovmer of the 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: (TjTJe or print name of the Owner) CERTIFICATE OF ASSISTANT SECRETARY OF HANSON AGGREGATES PACIFIC SOUTHWEST. INC. I, AMY C. YI, Assistant Secretary of HANSON AGGREGATES PACIFIC SOUTHWEST, INC., a Delaware corporation (the "Company"), do hereby certify as follows: 1. The following individuals are duly elected, qualified, and acting officers of the Company in the capacity indicated, and the signatures set forth opposite their names and titles are their true and genuine signatures. NAME Michael H. Hyer James L. Wallmann Amy C. Yi TITLE Vice President Assistant Secretary Assistant Secretary SIGNATURE IN WITNESS WHEREOF, I have executed this Certificate at hving, Texas, on May 16, 2013. Amy C. Yi, Assi^St Secretary I, JAMES L. WALLMANN, Assistant Secretary of the Company, hereby certify that Amy C. Yi, is a duly elected, qualified, and acting Assistant Secretary of the Company, and the signature appearing above is such officer's true and genuine signature. IN WITNESS WHEREOF, I have executed this Certificate at Irving, Texas, on May 16, 2013. 1 .VJMC^ es L. Wallmann, Assistant Secretary EXHIBIT A DESCRIPTION OF PROPERTY The Property is identified and described as: Ovmership: Assessor Parcel Number(s): Acreage: Hanson Aggregates Pacific Southwest, Inc., a Delaware Corporation, formerly knovm as Sim J. Harris Company, a Delaware Corporation, successor by Merger to South Coast Materials Company, a Califomia Corporation, formerly knovm as South Coast Asphah Products Co., a Califomia Corporation 167-040-11-00 167-040-21-00 56.66 94.21 Total: 2 Parcels 150.87 1"^ EXHIBIT "B" RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF CARLSBAD B 10 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 Annexation 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 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: M/\XIMUM 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 11868.00 Residential High 2,793.00 2,739.00 SPECIAL DEVELOPMENT TAX - ONE TIMF Upon the issuance of a building permit, all Residential 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 Residential Low $4,452.00 $3,835.00 Residential Low to Medium 4,452.00 3,835.00 Residential Medium 2,810.00 2i312'oo 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 -O- -0- All Commercial and Industrial Property, upon the issuance of a building permit shall have the option 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 1^ MAXIMUM SPECIAL DEVELOPMENT TAX - ONE TIME FOR FISCAL YEAR 1990/91 PER SQUARE FOOT OF BUILDING AREA PROPERTY CATEGORY COMMERCIAL USE DESIGNATIONS IMPROVEMENT AREA I IMPROVEMENT AREA II 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 - Walk In 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 $ 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 IMPROVEMENT AREA II $ 2.30 2.26 2.19 2.14 $ 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 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: 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 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. Residential: 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 of 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 follows: 65% to Residential property, 35% to Commercial and Industrial property. The above costs exclude costs of issuance as needed. Residential property shall be taxed In an amount sufficient to meet the 65% share of facilities, which tax will include costs of issuance, interest and other costs, including sinking fund payments for future construction 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. B-5 COLLECTION OF ANNUAL TAX Residential: 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 Facilities 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 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. 12/13-01) Pursuant to the requirements of Section 3117.5 ofthe Streets and Highways Code and Section 53339.8 ofthe Govemment Code, the undersigned City Clerk ofthe City of Carlsbad, acting for and on behalf of Community Facilities District No. 1 (the "District"), State of California, HEREBY GIVES NOTICE that a lien is hereby imposed on certain real property annexed 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. n 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 ofthe special tax is a continuing lien which shall secure each annual levy ofthe 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 shown 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 penahies 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 further 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 ofthe 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 within 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 ofthe County Recorder for the County of San Diego, State of Califomia. 3. Boundary map of Annexation Area No. 12/13-01 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 City of Carlsbad 1635 Faraday Avenue Carlsbad, CA 92008 Telephone: (760) 602-2760 DATED: .,2013 Barbara M City of Carlsba State of Califomia CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 PROPERTY OWNER NAMES AND ASSESSORS PARCEL NUMBERS "EXHIBIT A" Property Owner: Hanson Aggregates Pacific Southwest, Inc., a Delaware Corporation, formerly known as Sim J. Harris Company, a Delaware Corporation, successor by Merger to South Coast Materials Company, a Califomia Corporation, formerly known as South Coast Asphalt Products Co., a Califomia Corporation Assessor's Parcel Nos.: 167-040-11 -00 167-040-21-00 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 Annexation Area shall be subject to ANNUAL SPECIAL TAXES 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 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 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 li 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 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 option 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 IMPROVEMENT IMPROVEMENT DESIGNATIONS AREAI 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 - 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 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 I ndustrial-Commercial Business Park All other Industrial Properties not identified above IMPROVEMENT AREAI $ 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 Construcfion 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: 7 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 unfil annexed. TERM OF TAX 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. Residential: 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 of any building permit, no further increase or escalafion 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. Residenfial property shall be taxed in an amount sufficient to meet the 65% share of facilities, which tax will include costs of issuance, interest and other costs, including sinking fund payments for future construction 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 construcfion as applicable. 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 residential 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 II I VALID JULY 1,2012 TO JUNE 30, 2013 Exhibit 4 RATE IF ANNEXED FY 2012-13 1 FORMATION OR ANNEXATION DATE: FY 2012-13 RESIDENTIAL DEVELOPED LAND USE: PERDU NET DENSITY (0-1.5 DU/AC) $3,550.8888 NET DENSITY (1.51 TO 4.0 DU/AC) $3,550.8888 NET DENSITY (4.1 TO 8.0 DU/AC) $2,140.7184 NET DENSITY (8.1 TO 15.0 DU/AC) $2,140.7184 NET DENSITY (15.1 TO 23.0 DU/AC) $2,140.7184 'J-RESIDENTIAL LAND USE: PER SQ.FT. AUTO - GASOLINE $1.2163 AUTO - REPAIR & SALES $0.6650 AUTO CAR WASH $1.0606 BANK - WALK IN $1.9360 BANK - WITH DRIVE THRU $2.4074 BOWLING ALLEY $1.1911 CAMPGROUND $2.1001 CHURCH $0.8165 COMMERCIAL SHOPS $0.6650 COMMUNITY SHOPPING CENTER $0.7576 CONVENIENCE MARKET $2.8367 DISCOUNT STORE $0.6650 GOLF COURSE $0.9007 GROCERY STORE $1.0774 HEALTH CLUB $0.7786 HELIPORTS $1.5446 HOSPITAL - CONVALESCENT $0.9385 HOSPITAL - GENERAL $1.3384 HOTEL - CONV. FAC/COMM. $1.0606 INDOOR SPORTS ARENA $0.9385 INDUSTRIAL - COMMERCIAL BUSINESS PARK (NOTE 1) $0.6355 JUNIOR COLLEGE $0.7997 LIBRARY $1.2037 LUMBER/HARDWARE STORE $0.6650 MARINA $1.8560 MOTEL $0.8670 NEIGHBORHOOD SHOPPING CENTER $0.9554 OFFICE - COMMERCIAL (< 100.000 SF) $0.7365 OFFICE - GOVERNMENT $0.7912 OFFICE - HIGH RISE $0.7744 OFFICE - MEDICAL $0.8712 OUTDOOR TENNIS COURT $3.0555 RACE TRACK $0.9806 REGIONAL SHOPPING CENTER $0.6776 RESORT HOTEL $0.8333 RESTAURANT - FAST FOOD $3.1902 RESTAURANT - QUALITY $1.3005 RESTAURANT - SIT DOWN $1.9907 S & L - WALK IN $1.2752 S & L - WITH DRIVE THRU $1.4646 UNIVERSITY $0.8039 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE $0.6061 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE (NOTE 2) $0.5976 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. Page 1 37