HomeMy WebLinkAbout2004-06-22; City Council; Resolution 2004-2061
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
le
IS
2c
21
22
22
24
2E
2E
27
2E
RESOLUTION NO. 2004-206
RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF CARLSBAD, CALIFORNIA,
ESTABLISHING THE 2004-05 SPECIAL TAXES
FOR COMMUNITY FACILITIES DISTRICT NO.l
WHEREAS, the CITY COUNCIL of the CITY OF CARLSBAD, CALIFORNIA,
(hereinafter referred to as the "legislative body"), has initiated proceedings, held a public
hearing, conducted an election and received a favorable vote from the qualified electors relating
to the levy of a special tax in a community facilities district, all as authorized pursuant to the
terms and 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. This Community
Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 1
(hereinafter referred to as the "District"); and,
WHEREAS, this legislative body, by Ordinance as authorized by Section 53340 of
the Government Code of the State of California, has authorized the levy of a special tax to pay
for costs and expenses related to said Community Facilities District, and this legislative body is
desirous to establish the specific rate of the special tax to be collected for the next fiscal year.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Carlsbad,
California as follows:
SECTION I. The above recitals are all true and correct.
SECTION 2. That the specific rate and amount of the special tax to be collected for
fiscal year 2004-05 to pay for the costs and expenses for the referenced District is hereby
determined and established as set forth in the attached, referenced and incorporated Exhibit A.
SECTlON3. That the rate as set forth above does not exceed the amount as
previously authorized by Ordinance of this legislative body, and is not in excess of that as
previously approved by the qualified electors of the District.
//I
I//
1
2
3
4
5
6
7
8
9
IO
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
SECTION 4. That the proceeds of the special tax shall be used to pay, in whole or
in part, the costs of the following, in the following order of priority:
A. Payment of principal of and interest on any outstanding authorized
bonded indebtedness;
B. Necessary replenishment of bond reserve funds or other reserve
funds;
C. Payment of costs and expenses of authorized public facilities and
public services;
D. Repayment of advances and loans, if appropriate.
The proceeds of the special taxes shall be used as set forth above, and shall not be used for
any other purpose.
SECTION 5. The annual 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
same procedure and sale in cases of any delinquency for ad valorem taxes, and the Tax
Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting
any said special tax.
SECTION 6. All monies above collected shall be paid into the Community Facilities
District funds, including any bond fund and reserve fund.
SECTION 7. The Finance Director is hereby directed to calculate the installment of
the annual special tax for each parcel within the District and provide a list of those special taxes
to the Auditor of the County. The Auditor of the County is hereby directed to enter in the next
County assessment roll on which taxes will become due, opposite each lot or parcel of land
affected in a space marked "public improvements, special tax" or by any other suitable
designation, the installment of the special tax.
/if
/I/
//i
Resolution No. 2004-206 page 2
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
SECTION 8. The County Auditor shall then, at the close of the tax collection period,
promptly render to this Agency a detailed report showing the amount and/or amounts of such
special tax installments, interest, penalties and percentages so collected and from what property
collected, and also provide a statement of any percentages retained for the expense of making
any such collection.
PASSED, APPROVED AND ADOPTED by the City Council of the City of Carlsbad
at its regular meeting held on the 22nd
vote, to wit:
day of June , 2004, by the following
AYES: Council Members Lewis,
NOES: None
ABSENT: None
ATTEST:
(SEAL)
Resolution No. 2004-206 page 3
5
I tl
I tl
II
b
EXHIBIT A
Page 2
PROPERTY TYPE
CITY OF CARLSBAD
COMMUNITY FAClLlTES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2004-05
SPECIAL DEVELOPMENT TAX ONE-TIME
FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA I:
RESIDENTIAL fPER DWELLING UNITJ
(50% of the Maximum Tax)
0 - 1.5 DU /ACRE
1.51 - 4.0 DU/ACRE
4.1 - 8.0 DUlACRE
8.1 - 15.0 DU/ACRE
15.1 - 23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.1
(40% of the Maximum Tax)
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. FACICOMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL BUSINESS PARK
JUNIOR COLLEGE
LIBRARY
LUMBERlHARDWARE 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
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
NOT IDENTIFIED ABOVE
MAY 7,1991
$2,550.1 2
2,550.12
1,609.58
1,609.58
1,609.58
$3.72
1.56
2.89
5.88
8.28
3.04
8.02
1.37
1.33
1.94
12.51
1.48
1.40
3.57
1.32
4.87
1.07
1.78
1.59
1.07
0.98
1 .oo
1.95
1.13
6.80
1.23
2.96
1.17
1.34
1.22
1.11
12.89
2.34
1.54
1 .05
13.04
3.01
6.95 2.52
3.48
1.04
0.98
0.80
FY 1993-94
$2,641.35
2,641.35
1,667.16
1,667.16
1,667.16
$3.85
1.62
2.99
6.09
8.57
3.15
8.31
1.42
1.38
2.01
12.96
1.53
1.45
3.69
1.37
5.05
1.11
1.84
1.65
1.11
1.02
1.04
2.02
1.17
7.05
1.28
3.07
1.22
1.39
1.27
1.15
13.36
2.42
1.59
1.09
13.51
3.12
7.20 2.62
3.60
1.07
1.02
0.83
PI 1994-95
$2,670.09 2,670.09
1,685.30
1,685.30
1,685.30
$3.89
1.64
3.03
6.16
8.67
3.18
8.40
1.43
1.39
2.03
13.10
1.54
1.47
3.73
1.39
5.10
1.12
1.86
1.66
1.12
1.03
1 .05
2.04
1.19
7.13
1.29
3.10
1.23
1.41
1.28
1.16
13.50
2.45
1.61
1.10
13.66
3.15 7.28
2.64
3.64
1.08
1.03
0.83
NOTES:
TAX RATE AREA I INCLUDES PROPERlY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. I.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1
ENGINEERING NEWS RECORD INFLATION RATE WAS 2.9%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FY 1995-96
$2,670.09
2,670.09
1,685.30
1,685.30
1,685.30
$3.89
1.64
3.03
6.16
8.67 3.18
8.40
1.43
1.39
2.03
13.10
1.54
1.47
3.73
1.39
5.10
1.12
1.86
1.66
1.12
1.03
1.05
2.04
1.19
7.13
1.29
3.10
1.23
1.41
1.28
1.16
13.50
2.45
1.61
1.10
13.66
3.15
7.28
2.64
3.64
1.08
1.03
0.83
FY 1996-97
$2,672.75
2,672.75
1,686.98
1,686.98
1,686.98
$3.90
1.64
3.03
6.16
8.67
3.18
8.41
1.44
1.39
2.04
13.12
1.55
1.47
3.74
1.39
5.1 1
1.12
1.86
1.67
1.12
1.03
1 .05
2.05
1.19
7.13
1.29
3.10 1.23
1.41
1.28
1.16
13.52
2.45
1.61
1.10
13.67
3.16
7.29
2.65
3.65 1.09
1.03
0.84
7
EXHIBIT A
Page 3
PROPERTY TYPE
. CITY OF CARLSBAD
COMMUNITY FAClLlTES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2004-05
SPECIAL DEVELOPMENT TAX ONE-TIME
FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA I:
RESIDENTIAL (PER DWELLING UNIT)
(50% of the Maximum Tax)
0 - 1.5 DU /ACRE
1.51 - 4.0 DU/ACRE
4.1 - 8.0 DU/ACRE
8.1 - 15.0 DU/ACRE
15.1 - 23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.)
AUTO - GASOLINE
AUTO - REPAIR & SALES
(40% of the Maximum Tax)
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. FACICOMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK
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 8 L - WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
NOT IDENTIFIED ABOVE
FY 1997-98
$2,688.69
2,688.69
1,697.04
1,697.04
1,697.04
$3.92
1.65
3.05
6.20
8.73
3.20
8.46
1.44
1.40
2.05
13.19
1.56
1.48
3.76
1.40
5.14
1.13
1.87
1.68
1.13
1.03
1.06
2.06
1.19
7.17
1.30
3.12
1.24
1.42
1.29
1.17
13.60
2.46
1.62
1.11
13.75
3.17
7.33
2.66
3.67
1.09
1.03
0.84
FY 1998-99
$2,704.73
2,704.73
1,707.16
1,707.16
1,707.16
$3.94
1.66
3.07
6.24
8.78
3.22
8.51
1.45
1.41
2.06
13.27
1.57
1.49
3.78
1.40
5.17
1.13
1.89
1.69
1.13
1.04
1.06
2.07
1.20
7.22
1.31
3.14
1.24
1.42
1.30
1.18
13.68
2.48
1.63
1.12
13.83
3.19
7.37
2.68
3.69
1.10
1.04
0.85
FY 1999-00-
$2,735.48
2,735.48
1,726.57
1,726.57
1,726.57
$3.99
1.68
3.10
6.31
8.88
3.26
8.61
1.47
1.43
2.08
13.42
1.58
1 SO
3.82
1.42
5.23
1.15
1.91
1.71
1.15
1.05
1.08
2.09
1.21
7.30
1.32
3.18
1.26 1.44
1.31
1.19
13.83
2.51
1.65
1.13
13.99
3.23
7.46
2.71
3.73
1.11
1.05
0.86
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1
ENGINEERING NEWS RECORD INFLATION RATE WAS 2.9%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FY 2000-01
$2,779.88
2,779.88
1,754.60 1,754.60
1,754.60
$4.05
1.70
3.15
6.41
9.02 3.31
8.75
1.49
1.45
2.12
13.64
1.61
1.53
3.89
1.44
5.31
1.16
1.94
1.73
1.16
1.07
1.09 2.13
1.23
7.42
1.34
3.23
1.28
1.46
1.33
1.21
14.06
2.55
1.67
1.15
14.22
3.28
7.58
2.75
3.79 1.13
1.07
0.87
FY 2001-02
$2,820.97
2,820.97
1,780.53
1,780.53
1,780.53
$4.11
1.73
3.20
6.50
9.15
3.36
8.88
1.52
1.47
2.15
13.84
1.63
1.55
3.94
1.46
5.39
1.18
1.97
1.76
1.18
1.08
1.11
2.16
1.25
7.53
1.36
3.27
1.30
1.49
1.35
1.23
14.26
2.59
1.70
1.17
14.43
3.33
7.69
2.79
3.85 1.15
1.08
0.88
s
EXHIBIT A
Page 4
CITY OF CARLSBAD
COMMUNITY FAClLlTES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2004-05
SPECIAL DEVELOPMENT TAX ONE-TIME
I
PROPERTY TYPE I FORMATH
TAXRATE IMPROVEMENTAREA I:
RESIDENTIAL (PER DWELLING UNIT)
(50% ofthe Maximum Tax)
0 - 1.5 DU /ACRE
1.51 - 4.0 DUIACRE
4.1 - 8.0 DUIACRE
8.1 - 15.0 DUIACRE
15.1 - 23.0 DUlACRE
NON-RESIDENTIAL (PER SQ.FT.1
AUTO - GASOLINE
AUTO - REPAIR & SALES
(40% of the Maximum Tax)
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. FACICOMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK JUNIOR COLLEGE
LIBRARY
LUMBERIHARDWARE 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 8 L -WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE
NOT IDENTIFIED ABOVE
NOTES:
FY 2002-03
$2,848.90
2,848.90
1,798.16
1,798.16
1,798.16
$4.15
1.75
3.23
6.57
9.25
3.39
8.96
1.53
1.48
2.17
13.98
1.65
1.57
3.98
1.48
5.44
1.19
1.99
1.78
1.19
1.10
1.12
2.18
1.26
7.60
1.38
3.31
1.31
1.50
1.37
1.24
14.41
2.61
1.71
1.18
14.57
3.36
7.77
2.82
3.89
1.16
1.10
0.89
J OR ANNEX!
FY 2003-04
$2,874.31
2,874.31
1,814.20
1,814.20 1,814.20
$4.19
1.76
3.26
6.63
9.33
3.42
9.04
1.54
1.50 2.19
14.11
1.66
1.58
4.02
1.49
5.49
1.20
2.00
1.79
1.20
1.11
1.13
2.20
1.28
7.67
1.39
3.34
1.32
1.51
1.38
1.25
14.53
2.63
1.73
1.19
14.70
3.39
7.84
2.85
3.92
1.17
1.11
0.90
ION DATE
FY 2004-05
$2,915.39
2,915.39
1,840.1 3
1,840.1 3
1,840.1 3
$4.25
1.79
3.31
6.72
9.46 3.47
9.17
1.57
1.52
2.22
14.31
1.69
1.60
4.08
1.51
5.57
1.22
2.03
1.82
1.22
1.12
1.15
2.23
1.29
7.78
1.41
3.38
1.34
1.53
1.40
1.27
14.74
2.67
1.75
1.20
14.91
3.44
7.95
2.89
3.98
1.18
1.12
0.91
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. I
ENGINEERING NEWS RECORD INFLATION RATE WAS 2.9%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
EXHIBIT A
Page 5
PROPERTY TYPE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2004-05
SPECIAL DEVELOPMENT TAX - ONE-TIME
FORMATION OR ANNEXATION DATE
0 - 1.5 DU /ACRE
1.51 - 4.0 DU/ACRE
4.1 - 8.0 DU/ACRE
8.1 - 15.0 DU/ACRE
15.1 - 23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.1
(40% of the Maximum Tax)
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. FACICOMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK
JUNIOR COLLEGE
LIBRARY
LUMBERlHARDWARE 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-WALKIN S & L - WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
NOT IDENTIFIED ABOVE
NOTES:
MAY 7,1991
$2,196.70
2,196.70
1,324.32
1,324.32
1.324.32
$1.32
0.72
1.15
2.1 1
2.62
1.30
2.29
0.89
0.72
0.82
3.09
0.72
0.98
1.17
0.85
1.68
1.02
1.46
1.15
1.02
0.69
0.87
1.31
0.72
2.02
0.94
1.04
0.80
0.86
0.84
0.95
3.33
1.07
0.74
0.91
3.47
1.42
2.17
1.39
1.59
0.88
0.66
0.65
FY 1993-94
$2,275.28
2,275.28
1,371.70
1,371.70
1,371.70
$1.37
0.75
1.20
2.18
2.71
1.34
2.37
0.92
0.75
0.85
3.20
0.75
1.02
1.22
0.88
1.74
1.06
1.51
1.20
1.06
0.72
0.90
1.36
0.75
2.09
0.98
1.08
0.83
0.89
0.87 0.98
3.45
1.11
0.76
0.94
3.60
1.47
2.25
1.44
1.65
0.91
0.68
0.67
FY 1994-95
$2,300.04
2,300.04
1,386.62
1,386.62
1,386.62
$1.39
0.76
1.21
2.21
2.74
1.36
2.39
0.93
0.76
0.86
3.23
0.76
1.03
1.23
0.89 1.76
1.07
1.53
1.21
1.07
0.72
0.91
1.37
0.76
2.12
0.99
1.09
0.84
0.90
0.88
0.99
3.48
1.12
0.77
0.95 3.64
1.48
2.27
1.45
1.67
0.92
0.69
0.68
FY 1995-96
$2,300.04
2,300.04
1,386.62
1,386.62
1,386.62
$1.39
0.76
1.21
2.21
2.74
1.36
2.39
0.93
0.76
0.86
3.23
0.76
1.03
1.23
0.89
1.76
1.07
1.53
1.21
1.07
0.72
0.91
1.37
0.76
2.12
0.99
1.09
0.84
0.90 0.88
0.99
3.48
1.12
0.77
0.95
3.64
1.48
2.27
1.45
1.67
0.92
0.69
0.68
FY 1996-97
$2,302.34
2,302.34
1,388.01
1,388.01
1,388.01
$1.39
0.76
1.21
2.21
2.75
1.36
2.40
0.93
0.76
0.86
3.24
0.76
1.03
1.23
0.89
1.76
1.07
1.53
1.21
1.07
0.73
0.91
1.37
0.76
2.12
0.99
1.09
0.84 0.90
0.88
0.99
3.49
1.12
0.77
0.95
3.64
1.48 2.27
1.46
1.67
0.92
0.69
0.68
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. I.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 2.9%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
EXHIBIT A
Page 6
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2004-05
SPECIAL DEVELOPMENT TAX - ONE-TIME
0 - 1.5 DU /ACRE
1.51 - 4.0 DU/ACRE
4.1 - 8.0 DU/ACRE
8.1 - 15.0 DU/ACRE
15.1 - 23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.)
AUTO - GASOLINE
AUTO - REPAIR & SALES
AUTO CAR WASH
(40% of fhe Maximum Tax)
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
JUNIOR COLLEGE
LIBRARY
LUMBERJHARDWARE 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
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
NOT IDENTIFIED ABOVE
I
FORMATION OR ANNEXATION DATE
FY 1997-98 FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02
$2,316.07
2,316.07
1,396.29
1,396.29
1,396.29
$1.40
0.76
1.22
2.22
2.76
1.37
2.41
0.94
0.76
0.87
3.26
0.76
1.03
1.24
0.89
1.77
1.08
1.54
1.22
1.08
0.73
0.92
1.38
0.76
2.13
1 .oo
1.10
0.85
0.91
0.89
1 .oo
3.51
1.13
0.78
0.96
3.66
1.49
2.29
1.46
1.68
0.92
0.70
0.69
$2,329.88
2,329.88
1,404.61
1,404.61
1,404.61
$1.40
0.77
1.22
2.24
2.78
1.38
2.43
0.94
0.77
0.87
3.28 0.77
1.04
1.24
0.90
1.78
1.08
1.55
1.22
1.08
0.73
0.92
1.39
0.77
2.14
1 .oo 1.10
0.85
0.91
0.89
1.01
3.53
1.13
0.78
0.96
3.68
1.50 2.30
1.47
1.69
0.93
0.70
0.69
$2,356.37
2,356.37
1,420.58
1,420.58
1,420.58
$1.42
0.78 1.24
2.26
2.81
1.39
2.45
0.95
0.78
0.88 3.31
0.78
1.05
1.26
0.91
1.80
1.10
1.56
1.24
1.10
0.74
0.93
1.41
0.78
2.17
1.01
1.12
0.86
0.92
0.90
1.02
3.57
1.15
0.79
0.97
3.73
1.52 2.33
1.49
1.71
0.94
0.71
0.70
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. I.
ENGINEERING NEWS RECORD INFLATION RATE WAS 2.9%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
$2,394.62
2,394.62
1,443.64
1,443.64
1,443.64
$1.44
0.79
1.26
2.30
2.86
1.41
2.49
0.97
0.79
0.90 3.37
0.79
1.07
1.28
0.92
1.83
1.11
1.59
1.26
1.11
0.75
0.95
1.43
0.79
2.20 1.03
1.13
0.87
0.94
0.92
1.03
3.63
1.16
0.80
0.99
3.79 1.54
2.36
1.51
1.74
0.95
0.72
0.71
$2,430.01
2,430.01
1,464.98
1,464.98
1,464.98
$1.46
0.80
1.28
2.33
2.90
1.43
2.53
0.98
0.80
0.91
3.42
0.80
1.08
1.30
0.94
1.86 1.13
1.61
1.28 1.13
0.77
0.96
1.45
0.80
2.24
1.04
1.15
0.89
0.95
0.93
1.05
3.68
1.18
0.82 1 .oo
3.84
1.57
2.40
1.54
1.76
0.97
0.73
0.72
EXHIBIT A
Page 7
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2004-05
SPECIAL DEVELOPMENT TAX - ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA 11:
RESIDENTIAL [PER DWELLING UNIT)
150% of the Maximum Tax)
0 - 1.5 DU /ACRE
1.51 - 4.0 DU/ACRE
4.1 - 8.0 DU/ACRE
8.1 - 15.0 DU/ACRE
15.1 - 23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.1
(40% of the Maximum Tax)
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
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
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
NOT IDENTIFIED ABOVE
NOTES:
FY 2002-03
$2,454.07
2,454.07
1,479.48
1,479.48
1,479.48
$1.48
0.81
1.29
2.35
2.93 1.45
2.55
0.99
0.81
0.92
3.45
0.81
1.10
1.31
0.95
1.88 1.14
1.63
1.29
1.14
0.77
0.97
1.46
0.81
2.26
1.05
1.16
0.90
0.96
0.94
1.06 3.72
1.19
0.82
1.01
3.88
1.58
2.42
1.55
1.78
0.98
0.74
0.73
FY 2003-04
$2,475.96
2,475.96
1,492.68
1,492.68
1,492.68
$1.49
0.82
1.30
2.38
2.95 1.46
2.58
1 .oo
0.82
0.93
3.48
0.82
1.11
1.32
0.96
1.90 1.15
1.64
1.30
1.15
0.78
0.98
1.48
0.82
2.28
1.06
1.17
0.90
0.97
0.95
1.07
3.75
1.20
0.83
1.02
3.92
1.60
2.44
1.56
1.80
0.99
0.74
0.73
FY 2004-05
$2,511.35
2,511.35
1,514.01
1,514.01
1,514.01
$1.51
0.83
1.32
2.41
3.00 1.48
2.61
1.02
0.83
0.94
3.53
0.83
1.12
1.34
0.97
1.92
1.17
1.67
1.32
1.17
0.79
1 .oo
1.50
0.83 2.31
1.08
1.19
0.92
0.98
0.96
1.08
3.80
1.22
0.84
1.04
3.97
1.62
2.48
1.59
1.82
1 .oo
0.75
0.74
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. I.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1
ENGINEERING NEWS RECORD INFLATION RATE WAS 2.9%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.