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HomeMy WebLinkAboutCFD 01; Canterina LLC; 2001-0327405; Notice of Tax Lien13549 DOC # 2001-0327405 illll~lll~llll~lllll~~ll~ll~l~ll 2001-0327405 WHEN RECORDED, RETURN TO: Pm-f 22, 2cKxL 4:16 PM tlFFICIAL RECORDS SAN DIEHI CUUNTY RECORDER’S OFFICE fiREtRY ;iEWH~ CU$T&RECORDER : . CITY CLERK CITY OF CARLSBAD 1200 CARLSBAD VILLAGE DRIVE CARLSBAD. CA 92008 fl AMENDMENT TO THE NOTICE OF SPECIAL TAX LIEN (NOTICE OF ANNEXATION) 9P 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 legislative body of the CITY OF CARLSBAD, COMMUNITY FACILITIES DISTRICT NO. 1, ANNEXATION NO. OO/Ol-01, STATE OF CALIFORNIA, HEREBY GIVES NOTICE that a lien is hereby imposed to secure payment of a special tax which the City Council of the City of Carlsbad, County of San Diego, State of California, is authorized to annually levy for the following purpose: To pay for certain public capital facilities, including the payment of principal and interest on bonds, said facilities generally described as the construction and installation or purchase of the following: I. Public facilities genera,lly described as new library facility, a major addition to an existing library building, a City Hall complex, and the addition of office and warehouse facilities at the public safety center. Il. Park improvements generally designated as the MACARIO CANYON PARK. III. Major street improvements in portions of the following designated public streets: FARADAY AVENUE, CANNON ROAD, LA COSTA AVENUE, OLIVENHAIN ROAD/RANCH0 SANTA FE ROAD & LEUCADIA BOULEVARD. IV. Major bridge and overpass facilities generally described as the LA COSTA INTERCHANGE, POINSE-I-I-IA LANE INTERCHANGE & PALOMAR AIRPORT ROAD INTERCHANGE. The special tax is authorized to be levied within Community Facilities District No. 1, Annexation No. OO/Ol-01, which has now been officially formed, 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 canceled 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 “A”, 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 EXHIBIT 4 ’ 13550 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 canceled are as follows: Any special tax for public capital facilities 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 all non-exempt real property within the District in accordance with Section 3115.5 of the Streets and Highways Code. The names of the owner(s) of the real property included within the Community Facilities District as they appear on the last secured assessment roll as of the date of recording of this Notice and the Assessors tax parcel(s) numbers of all parcels or any portion thereof which are included within said territory to be annexed to this Community Facilities District are as set forth on the attached, referenced and incorporated Exhibit “B”. Reference is made to the following: 1. Notice of Special Tax lien recorded May 20, 1991, Document No. 91-236959 in the office of the County Recorder for the County of San Diego, State of California. 2. Boundary map of the original Community Facilities District recorded at Book 24, Page 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 the Future Annexation Area District recorded at Book 27, Page 21, Document No. 93-220163, Maps of Assessment and Community Facilities Districts in the office of the County Recorder for the County of San Diego, State of California. 4. Boundary map of the Annexation Area No. OO/Ol-01 recorded at Book (3‘5 , Page 6 , Document No.ZW-CW%@ Maps of Assessment and Community Facilities Districts in the office of the County Recorde; 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: Lisa Hildabrand, Finance Director City of Carlsbad 1635 Faraday Avenue Carlsbad, CA 92008 Telephone: (760) 602-2490 4w&&U ~RAl~O~~ity Clerk City of Carlsbad State of California EXHIBIT 4 13551 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 EXHIBIT “A” 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.oo I,21 7.00 Residential Medium to High 1,984.OO 1,868.OO Residential High 2,793.oo 2,739.oo 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: EXHIBIT 4 13552 MAXIMUM SPECIAL DEVELOPMENT TAX - ONE TIME PER RESIDENTIAL DWELLING UNIT FOR FISCAL YEAR 1990/l 991 IMPROVEMENT IMPROVEMENT PROPERTY CATEGORY AREA I AREA II Residential Low $ 4,452.OO $ 3,835.OO Residential Low to Medium 4,452.OO 3,835.OO Residential Medium 2,810.OO 2,312.OO Residential Medium to High 2,810.OO 2,312.OO Residential High 2,810.OO 2,312.OO 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.OO $ 1,600.OO Industrial Property 1,200.00 960.00 Agricultural Property -O- -O- 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: EXHIBIT 4 13553 MAXIMUM SPECIAL DEVELOPMENT TAX - ONE TIME FOR FISCAL YEAR 1990191 PER SQUARE FOOT OF BUILDING AREA PROPERTY CATEGORY COMMERCIAL USE IMPROVEMENT DESIGNATIONS AREA I Restaurant - Fast Food $ 28.46 Outdoor Tennis Courts 28.14 Convenience Market 27.31 Bank with Drive-thru 18.06 Campground 17.51 Restaurant - Sit Down 15.17 Marina 14.85 Bank - Walk In 12.83 Auto - Gasoline 8.11 Grocery Store 7.78 S & L with Drive-thru 7.59 Bowling Center 6.63 Restaurant - Quality 6.57 Neighborhood Shopping Center 6.46 Auto Car Wash 6.31 S & L - Walk In 5.51 Race Track 5.10 Library 4.26 Community Shopping Center 4.24 Hospital - General 3.88 Hotel - Conv. Fac/Comm. 3.47 Auto - Repair & Sales 3.41 Regional Shopping Center 3.35 Discount Store 3.22 Golf Course 3.06 Church 2.99 Office - Government 2.93 Commercial Shops 2.90 Health Club 2.89 Motel 2.69 Office - High Rise 2.67 Office - Commercial, 100,000 SF 2.56 Lumber/Hardware Store 2.47 Office - Medical 2.42 Hospital - Convalescent 2.33 Indoor Sports Arena 2.33 IMPROVEMENT AREA II $ 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 . 13554 PROPERTY CATEGORY COMMERCIAL USE IMPROVEMENT DESIGNATIONS AREA I Resort Hotel 2.30 University 2.26 Junior College 2.19 All other Commercial Properties not identified above 2.14 INDUSTRIAL USE IMPROVEMENT DESIGNATIONS AREA I Heliports $ 10.63 Industrial-Commercial Business Park 2.14 All other Industrial Properties not identified above 1.74 OR, IN THE ALTERNATE, ANNUAL SPECIAL TAX EXHIBIT 4 IMPROVEMENT AREA II 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 Engineerino 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: EXHIBIT 4 13555 PROPERTIES WITHIN THE DISTRICT: Not to exceed 50% of the above-referenced increase. 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. EXHIBIT 4 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. *** EXHIBIT 4 13557 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 PROPERTY OWNER NAME AND ASSESSORS PARCEL NUMBER “EXHIBIT B” Property Owner: Canterina, LLC, A California Limited Liability Company Assessor’s Parcel Numbers: 215-040-04-00 25