HomeMy WebLinkAbout2023-07-25; City Council; ; Annexation of three properties into Community Facilities District No. 1 (Annexation No. 22/23-01, FPC Residential)CA Review JRT
Meeting Date: July 25, 2023
To: Mayor and City Council
From: Scott Chadwick, City Manager
Staff Contact: Roxanne Muhlmeister, Assistant Finance Director
roxanne.muhlmeister@carlsbadca.gov, 442-339-2417
Subject: Annexation of three properties into Community Facilities District No. 1
(Annexation No. 22/23-01, FPC Residential)
District: 4
Recommended Action
Adopt a resolution certifying the results of an election and adding property to Community
Facilities District No. 1.
Executive Summary
The city formed Community Facilities District No. 1 to provide the funding mechanism for a
variety of infrastructure projects needed to meet the requirements of the city’s Growth
Management Plan. The future Civic Center, Orion Center and Veterans Memorial Park are some
examples of future infrastructure projects that will be paid for with funds collected through
assessments on properties in Community Facilities District No. 1.
The owner of three parcels has received the city’s approval of a site development plan (SDP
2022-003) and a coastal development permit (CDP 2023-0023) on May 3, 2023. One
requirement of those permits is that these parcels be annexed into the district.
Such an annexation requires the City Council’s certification of the election results and its
declaration that the annexed area has been added to the district.
Explanation & Analysis
Background
When it was established in 1991, Community Facilities District No. 1 included undeveloped
property in 18 of the city’s 25 Local Facilities Management Zones. More developed zones were
excluded. The intent was that all vacant, undeveloped, or underdeveloped land would be
annexed as it was developed. This process ensures the necessary cash flow is available to
finance the construction of certain public facilities.
In 1993, the City Council authorized the future annexation of the remaining undeveloped land
into the district. This allows developers to use a simplified annexation procedure so that
development may proceed without additional public hearings or special elections. The
simplified annexation procedure lets property owners administratively petition to have their
July 25, 2023 Item #4 Page 1 of 34
properties annexed into the district. The annexation becomes complete with the City Council’s
approval, which fulfills the developer’s obligation to contribute funds for certain public facilities.
Properties to be Annexed
The three properties – parcels 214-160-25-00, 214-160-28-00 and 214-171-11-00 – are on the
northeast corner of Ponto Road and Ponto Drive and are currently vacant. The proposed
residential project consists of 86 apartment units with a density of 18.5 dwelling units per acre.
The site is about 4.68 acres.
The properties are in a local facilities management zone in which properties must be annexed
into the district as they are developed unless the developer funds all required facilities.
The property owner, the H.G. Fenton Property Company, received building permits on May 3,
2023, entitling it to develop 86 apartment units on the site. Annexation into Community
Facilities District No. 1 is a requirement of those permits.
• The property owner has completed the required consent and waiver form regarding the
timing of the special election required for annexation (Exhibit 2) and, on June 20, 2023,
voted in favor of the annexation of property and the levy of the special tax.
• The City Clerk completed a statement of votes cast showing five votes were cast in favor
of the proposition and zero votes were cast against it (included with Exhibit 1).
The City Council is now being asked to formally authorize the annexation by certifying and
adding the property into the Community Facilities District No. 1.
Fiscal Analysis
The following estimates are based on the actual tax rates for Community Facilities District No. 1
for fiscal year 2023-24.
The property being annexed is subject to the district’s special development tax, a one-time fee,
payable at the time of a building permit issuance is issued. Using the fiscal year 2023-24 tax
rates, this tax is estimated at $48,777 for such a residential development.
Using the simplified annexation procedure saves the city and the owner election costs and
additional time delays. A fee of $1,620 to cover annexation processing, map preparation, and
filing costs has been paid by the applicant.
Next Steps
After City Council authorization, a notice of annexation (Exhibit 3) and the boundary map of
annexation (Attachment B to Exhibit 1) will be filed with the County Recorder to serve as a lien
against the property.
Environmental Evaluation
In keeping with California Public Resources Code Section 21065, this action does not constitute
a project within the meaning of the California Environmental Quality Act in that it has no
potential to cause either a direct physical change in the environment or a reasonably
foreseeable indirect physical change in the environment and therefore does not require
environmental review.
July 25, 2023 Item #4 Page 2 of 34
Exhibits
1. City Council resolution
2. Consent and waiver form
3. Notice of annexation
4. Community Facilities District No. 1, 2023/24 approved tax rates
July 25, 2023 Item #4 Page 3 of 34
RESOLUTION NO. 2023-210
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 NO. 1
WHEREAS, the City Council of the City of Carlsbad, California has determined that previous
actions have been taken to form a community facilities district pursuant to the provisions of the "Mello
Roos Community Facilities Act of 1982", being Chapter 2.5, Part 1, Division 2, Title 5 of the Government
Code of the State of California, said Article 3.5 thereof (the "Act"). The existing community facilities
district being designated as COMMUNITY FACILITIES DISTRICT NO. 1 (the "District"); and
WHEREAS, this 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, FUTURE ANNEXATION AREA; and
WHEREAS, at this tjme the unanimous consent to the annexation of certain territory to the
District ha_s been received from the property owner or owners of such territory, and such territory has
been designated as ANNEXATION NO. 22/23-01 (the "Annexed Area"); and
WHEREAS, less than twelve (12) registered voters have resided within the territory of the
Annexed Area for each of the ninety (90) days preceding June 20, 2023, 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 June 20, 2023, 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
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 the
qualified electors of the Annexed Area, has received and canvassed such ballots and made a report to
this City Council regarding the results of such canvas, a copy of which is attached as Attachment A
hereto and incorporated herein by this reference; and
Exhibit 1
July 25, 2023 Item #4 Page 4 of 34
WHEREAS, at this time the measure voted upon, and such measure did receive the favorable
two-thirds vote of the qualified electors, and this City Council desires to declare the results of the
election; and
WHEREAS, a map showing the Annexed Area (the "Annexation Map"), a copy of which is
attached as Attachment 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:
1.That the above recitations are true and correct.
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 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 June 20, 2023, 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 the
levy of special taxes within the Annexed Area upon its annexation to the District.
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 legislative body.
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.
5.Immediately upon adoption of this Resolution, notice shall be given as follows:
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.
July 25, 2023 Item #4 Page 5 of 34
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 adoption of this Resolution.
PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of
Carlsbad on the 25th day of 1.YJy, 2023, by the following vote, to wit:
AYES:
NAYS:
ABSTAIN:
ABSENT:
Blackburn, Bhat-Patel, Acosta, Burkholder, Luna.
None.
None.
None.
r
KEITH BLACKBURN, Mayor
SHERRY FREISINGER, City Clerk
(SEAL)
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Attachment A
July 25, 2023 Item #4 Page 7 of 34
EXIDBIT "A"
CERTIFICATE OF ELECTION OFFICIAL
AND STATEMENT OF VOTES CAST
STA TE OF CALIFORNIA )
COUNTY OF SAN DIEGO ) ss.
CITY OF CARLSBAD )
The undersigned, ELECTION OFFICIAL OF THE CITY OF CARLSBAD, COUNTY OF SAN
DIEGO, STATE OF CALIFORNIA, DOES HEREBY CERTIFY that pursuant to the provisions of
Section 53326 of the Government 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. l
SPECIAL ELECTION
ANNEXATION NO. 22/23-01
in such City, held on June 20, 2023.
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 J)istrict No. 1 of such City for or against the
Measure are full, true and correct.
VOTES CAST ON PROPOSITION 1: YES 6
NO ff .
WITNESS my hand this 2o1::Y'day of (j \). ~
CITY LER
ELECTION OFFICIAL
CITY OF CARLSBAD
STATE OF CALIFORNIA
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July 25, 2023 Item #4 Page 8 of 34
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Exhibit 2
July 25, 2023 Item #4 Page 9 of 34
CONSENT AND W AIYER 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. 22/23-01
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
"Propetty"), and, in such capacity, possesses all legal authority necessa1y 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", (Government 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"):
(I) 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.
July 25, 2023 Item #4 Page 10 of 34
(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 of the 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 fotth 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 unde1taken
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 Propetty, 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 of the 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 Prope1ty to the qualified electors of the Property at a special election. The Act
fmther provides that 2/3's of the qualified electors must vote in favor of the levy
of the special tax.
E. The Act provides that the qualified electors of the Property shall be the voters
registered to vote within Prope1ty if at least twelve (12) persons, who need not
necessarily be the same twelve (12) persons, have been registered to vote within
the Prope1ty 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 of such public hearing, or
the authorized representative of such owner, having one vote for each acre or
pmtion of an acre of land that such landowner owns within the Property.
2
July 25, 2023 Item #4 Page 11 of 34
F. The provisions of the Act require that such special election be held at least ninety
(90) but not more than one hundred eighty days (180) following the date of the
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 Tuesday, June 20, 2023, at
I 0:00 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 fmther
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 of the
Property to the District or any necessity, requirement, right or entitlement for further public
hearing pe1taining to the annexation of the Property to the District and the levy of the Special
Tax within the Prope1ty.
4. Owner certifies that there have been no persons residing within the Prope1ty 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 Tuesday, June 20, 2023, 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 Tuesday, June 20, 2023, 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 Government 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 impmtial analysis as otherwise required by Government 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
3
July 25, 2023 Item #4 Page 12 of 34
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 impmtial analysis.
[Remainder of this page intentionally left blank.]
4
July 25, 2023 Item #4 Page 13 of 34
PROPERTY OWNER APPOINTMENT OF AUTHORIZED REPRESENTATIVES
If the owner desires to be present at the time of the election, and is unable to attend, the owner
hereby appoints ___________ or ___________ , alternatively, as
its authorized representative to vote in the subject special election, and the owner certifies that
the true and exact signature of each alternative representative is set forth below:
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
If the owner requires that material related to this annexation be mailed to a location other than as
shown below, please provide such complete address in the area below:
Current Address of Record:
Mike Neal
President / CEO
H.G. Fenton Property Company, A California Corporation
7577 Mission Valley Road
San Diego, CA 92108
Requested Modified Address:
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.
5
July 25, 2023 Item #4 Page 14 of 34
THIS CONSENT AND W AIYER AND ~ APPOINTMENT OF AUTHORIZED
REPRESENTATIVES was executed this ~ day of "Jvnf , 20..lJ_, in
5"" Oi eJo , ~I, f,r,1 i"-
Type or Print Name of Signor
(~
Type or Print Name of Signor
If the person executing this document is not the owner of the property for which this document is
being submitted but is signing for and on behalf of such owner/ entity, please fill in the name of
the owner / entity of the property on the line provided below:
rint name of the wner / Entity)
6
July 25, 2023 Item #4 Page 15 of 34
DocuSign Envelope ID: EE70805E-0EF1-4CFC-A6AD-C2D74151D563
CERTIFICATE OF SECRETARY
H.G. FENTON PROPERTY COMP ANY
I, Michelle Booth, am the duly qualified and elected Secretary ofl-1.G. Fenton Property Company,
a California corporation organized and existing in good standing under the laws of the State of
California ("Corporation"), and I make the following certifications in my capacity as Secretary.
1. The following are true and correct excerpts of resolutions duly adopted by the Board
of Directors of the Corporation at meetings held on June 10, 2021 and September 16, 2021,
respectively:
Election of Officers
RESOLVED, the following persons are elected to offices set forth opposite their respective
names effective June I 0, 2021:
Michael P. Neal
Robert Gottlieb
Michael Praggastis
Election of Officer
President, Chief Executive Officer
Chief Financial Officer
Executive Vice President, Investments and Growth Markets
RESOLVED, the recommendation of the CEO to elect Michelle Booth to the office of
Secretary of this Corporation is hereby approved, with an effective date of June I, 2021.
2. Signatures on Corporate Documents
RESOLVED, any two corporate officers, acting together, are authorized to sign documents for
the purpose of opening or closing bank accounts, investing funds, borrowing funds, pledging assets,
buying and selling assets, guaranteeing the borrowings of affiliated entities (including any trust owning
stock in the Corporation), granting easements, providing for subdivision of land and to execute all
other documents and do all other acts necessary and custommy to carry out the normal course of
business for the Corporation.
3. I further certify that the resolutions remain in full force and effect and have not been
amended, modified or rescinded; that each of the persons whose name is set forth below was duly
elected to the respective office of the Corporation set forth opposite his/her name and that he/she
continues to occupy such office.
This certificate is executed at San Diego, California on January 28, 2022.
~•Btl!>th, Secretary
July 25, 2023 Item #4 Page 16 of 34
EXHIBIT A
DESCRIPTION OF PROPERTY
The Property is identified and described as:
Ownership: Assessor Parcel Number(s):
H.G. Fenton Prope1iy Company, A California 214-160-28-00
Corporation 214-171-1 1-00
214-160-25-00
Total:
A
Acreage:
0.92
2.24
1.52
4.68
July 25, 2023 Item #4 Page 17 of 34
EXHIBIT "B"
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAD
B
July 25, 2023 Item #4 Page 18 of 34
EXHIBIT "B"
CITY OF CARLSBAD
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
COMMUNITY FACILITIES DISTRICT NO. 1
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:
MAXIMUM ANNUAL SPECIAL TAX -UNDEVELOPED PROPERTY
PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991
PROPERTY CATEGORY
Residential Low
Residential Low to Medium
Residential Medium
Residential Medium to High
Residential High
IMPROVEMENT
AREAi
$ 281.00
772.00
1,294.00
1,984.00
2,793.00
IMPROVEMENT
AREAi!
$ 277.00
760.00
1,217.00
1,868.00
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:
B-1
July 25, 2023 Item #4 Page 19 of 34
MAXIMUM SPECIAL DEVELOPMENT TAX -ONE TIME PER
RESIDENTIAL DWELLING UNIT FOR FISCAL YEAR 1990/1991
PROPERTY CATEGORY
Residential Low
Residential Low to Medium
Residential Medium
Residential Medium to High
Residential High
IMPROVEMENT
AREAi
$4,452.00
4,452.00
2,810.00
2,810.00
2,810.00
IMPROVEMENT
AREAII
$3,835.00
3,835.00
2,312.00
2,312.00
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
AREAi AREAII
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:
B-2
July 25, 2023 Item #4 Page 20 of 34
MAXIMUM SPECIAL DEVELOPMENT TAX -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-Walk In
Race Track
Library
Community Shopping Center
Hospital -General
Hotel -Conv. Fae/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
AREAi
$ 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
B-3
IMPROVEMENT
AREAII
$ 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
July 25, 2023 Item #4 Page 21 of 34
PROPERTY CATEGORY
COMMERCIAL USE
DESIGNATIONS
Resort Hotel
University
Junior College
All other Commercial Properties
not identified above
INDUSTRIAL USE
DESIGNATIONS
Heliports
Industrial-Commercial
Business Park
All other Industrial Properties
not identified above
IMPROVEMENT
AREAi
$ 2,30
2.26
2.19
2.14
IMPROVEMENT
AREAi
$ 10,63
2.14
1.74
OR, IN THE AL TERNA TE,
ANNUAL SPECIAL TAX
IMPROVEMENT
AREAII
$ 1.98
1,91
1.90
1.44
IMPROVEMENT
AREA II
$ 3.67
1.51
1.42
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
July 25, 2023 Item #4 Page 22 of 34
A. PROPERTIES WITHIN THE DISTRICT: Not to exceed 50% of the
above-referenced increase.
B. PROPERTIES TO BE SUBSEQUENTLY ANNEXED: Not to exceed 100%
of the above-referenced increase until annexed.
TERM OF TAX
The above taxes shall be levied until all bonds have been discharged and 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
July 25, 2023 Item #4 Page 23 of 34
COLLECTION OF ANNUAL TAX
Residential:
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 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.
* * *
B-6
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. 22/23-01)
Pursuant to the requirements of Section 3117.5 of the Streets and Highways Code and Section
53339.8 of the Government Code, the undersigned City Clerk of the 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 California, 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.
Exhibit 3
July 25, 2023 Item #4 Page 24 of 34
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 Government 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
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
of the maximum present value of the special tax obligation.
Notice is further given that upon the recording of this notice in the Office of the County
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 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 of the County Recorder for the County of
San Diego, State of California, 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 California.
3. Boundary map of Annexation Area No. 22/23-01 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
California.
For further information concerning 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:
July 25, 2023 Item #4 Page 25 of 34
Zach Korach, Finance Director
City of Carlsbad
1635 Faraday Avenue
Carlsbad, CA 92008
Telephone: (442) 339-2127
DATED: ________________________, 2023
_________________________________________
Sherry Freisinger, City Clerk
City of Carlsbad
State of California
July 25, 2023 Item #4 Page 26 of 34
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
PROPERTY OWNER NAMES AND ASSESSORS PARCEL NUMBERS
"EXHIBIT A"
Property Owner: H.G. Fenton Property Company, A California Corporation
Assessor's Parcel Nos.: 214-160-25-00
214-160-28-00
214-171-11-00
July 25, 2023 Item #4 Page 27 of 34
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 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:
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:
July 25, 2023 Item #4 Page 28 of 34
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 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:
July 25, 2023 Item #4 Page 29 of 34
MAXIMUM SPECIAL DEVELOPMENT TAX – ONE TIME FOR FISCAL
YEAR 1990/91 PER SQUARE FOOT OF BUILDING AREA
PROPERTY CATEGORY
COMMERCIAL USE IMPROVEMENT IMPROVEMENT
DESIGNATIONS _ AREA I ___ 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
July 25, 2023 Item #4 Page 30 of 34
PROPERTY CATEGORY
COMMERCIAL USE IMPROVEMENT IMPROVEMENT
DESIGNATIONS _ AREA I ___ AREA II __
Resort Hotel 2.30 1.98
University 2.26 1.91
Junior College 2.19 1.90
All other Commercial Properties
not identified above 2.14 1.44
INDUSTRIAL USE IMPROVEMENT IMPROVEMENT
DESIGNATIONS _ AREA I ___ AREA II __
Heliports $ 10.63 $ 3.67
Industrial-Commercial
Business Park 2.14 1.51
All other Industrial Properties
not identified above 1.74 1.42
OR, IN 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:
July 25, 2023 Item #4 Page 31 of 34
A. PROPERTIES WITHIN THE DISTRICT: Not to exceed 50% of the
above-referenced increase.
B. PROPERTIES TO BE SUBSEQUENTLY ANNEXED: Not to exceed 100%
of the above-referenced increase until annexed.
TERM OF TAX
The above taxes shall be levied until all bonds have been discharged and 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.
July 25, 2023 Item #4 Page 32 of 34
COLLECTION OF ANNUAL TAX
Residential:
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 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.
* * *
July 25, 2023 Item #4 Page 33 of 34
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
IMPROVEMENT AREA I (6 PAGES)
VALID JULY 1, 2023 TO JUNE 30, 2024
FORMATION OR ANNEXATION DATE:
RESIDENTIAL DEVELOPED LAND USE:
NET DENSITY (0 - 1.5 DU/AC)
NET DENSITY (1.51 TO 4.0 DU/AC)
NET DENSITY (4.1 TO 8.0 DU/AC)
NET DENSITY (8.1 TO 15.0 DU/AC)
NET DENSITY (15.1 TO 23.0 DU/AC)
NON-RESIDENTIAL LAND USE:
AUTO - GASOLINE
AUTO - REPAIR & SALES
AUTO CAR WASH
BANK - WALK IN
BANK - WITH DRIVE THRU
BOWLING ALLEY
CAMPGROUND
CHURCH
COMMERCIAL SHOPS
COMMUNITY SHOPPING CENTER
CONVENIENCE MARKET
DISCOUNT STORE
GOLF COURSE
GROCERY STORE
HEALTH CLUB
HELIPORTS
HOSPITAL - CONVALESCENT
HOSPITAL - GENERAL
HOTEL - CONV. FAC/COMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK (NOTE 1)
JUNIOR COLLEGE
LIBRARY
LUMBER/HARDWARE STORE
MARINA
MOTEL
NEIGHBORHOOD SHOPPING CENTER
OFFICE - COMMERCIAL (< 100,000 SF)
OFFICE - GOVERNMENT
OFFICE - HIGH RISE
OFFICE - MEDICAL
OUTDOOR TENNIS COURT
RACE TRACK
REGIONAL SHOPPING CENTER
RESORT HOTEL
RESTAURANT - FAST FOOD
RESTAURANT - QUALITY
RESTAURANT - SIT DOWN
S & L - WALK IN
S & L - WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE (NOTE 2)
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.
SPECIAL DEVELOPMENT TAX -
ONE-TIME
FY 2022-23
PER DU.
$8,985.9333
$8,985.9333
$5,671.7144
$5,671.7144
$5,671.7144
PER SQ.FT.
$1.8188
$0.7648
$1.4151
$2.8773
$4.0503
$1.4869
$3.9269
$0.6706
$0.6504
$0.9509
$6.1247
$0.7221
$0.6863
$1.7448
$0.6481
$2.3840
$0.5225
$0.8702
$0.7782
$0.5225
$0.4799
$0.4911
$0.9554
$0.5539
$3.3304
$0.6033
$1.4488
$0.5741
$0.6571
$0.5988
$0.5427
$6.3109
$1.1438
$0.7513
$0.5158
$6.3826
$1.4734
$3.4021
$1.2357
$1.7022
$0.5068
$0.4799
$0.3902
Page 1
Exhibit 4
July 25, 2023 Item #4 Page 34 of 34