Loading...
HomeMy WebLinkAbout2013-07-09; City Council; Resolution 2013-166Exhibit 1 RESOLUTION NO. 2013-166 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING THE FISCAL YEAR 2013-14 SPECIAL 4 TAXES FOR COMMUNITY FACILITIES DISTRICT NO. 1 WHEREAS, the CITY COUNCIL ofthe CITY OF CARLSBAD, CALIFORNIA, (hereinafter 5 6 7 referred to as the "legislative body"), has initiated proceedings, held a public heanng, 8 conducted an election and received a favorable vote from the qualified electors relating to the ^ levy of a special tax in a community facilities distnct, all as authonzed pursuant to the terms 10 11 12 13 14 referred to as the "Distnct"); and, 15 WHEREAS, this legislative body, by Ordinance as authorized by Section 53340 of the Government Code ofthe State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities Distnct, and this legislative body is desirous to establish the specific rate ofthe special tax to be collected for the next Fiscal Year 2013-14. and provisions ofthe "Mello-Roos Community Facilities Act of 1982", being Chapter 2.5, Part 1, Division 2, Title 5 ofthe Government Code ofthe State of California. This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 1 (hereinafter 16 17 18 19 20 21 NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of CaHsbad, 2? California, as follows: 1. That the above recitations are true and correct 23 24 25 26 27 hereby determined and established as set forth in the attached, referenced and 28 2. That the specific rate and amount of the special tax to be collected for Fiscal Year 2013-14 to pay for the costs and expenses for the referenced Distnct is 5 Exhibit 1 1 incorporated as Attachment A. 2 3. That the rate as set forth above does not exceed the amount as previously 3 authonzed by Ordinance of this legislative body, and is not in excess of that as 4 previously approved by the qualified electors ofthe Distnct. 5 4. That the proceeds of the special tax shall be used to pay, in whole or in 6 7 part, the costs of the following, in the following order of pnority: 8 a. Payment of principal 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 authonzed public facilities and public services; 9 10 11 12 13 14 d. Repayment of advances and loans, if appropnate. The proceeds ofthe 15 special taxes shall be used as set forth above, and shall not be used for any other purpose. 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, 21 and the Tax Collector is hereby authonzed to deduct reasonable administrative 22 costs incurred in collecting any said special tax. 23 24 25 26 27 annual special tax for each parcel within the Distnct and provide a list of those 28 16 17 18 19 20 6. All monies above collected shall be paid into the Community Facilities Distnct funds, including any bond fund and reserve fund. 7. The Finance Director is hereby directed to calculate the installment of the Exhibit 1 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 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. 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. 1 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 PASSED, APPROVED AND ADOPTED at a Regular Meeting ofthe City Council ofthe City of CaHsbad on the 9th day of July 2013, by the following vote to wit: AYES: NOES: Council Members Hail, Wood, Blackburn, Douglas. None. ABSENT: Council Member Packard. ATTEST: BARBARA ENGLESON, Cfty Clerk CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2013-14 MAXIMUM UNDEVELOPED PROPERTY TAX ATTACHMENT A Page 1 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RA TE IMPROVEMENT AREA 1: MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99 RESIDENTIAL (PER ACREl RL $366 $379 $383 $383 $383 $385 $388 RLM 1,004 1,040 1,052 1,052 1,053 1,059 1,065 RM 1,684 1,744 1,763 1.763 1,765 1,775 1,786 RMH 2,581 2,674 2,703 2,703 2,705 2,722 2,738 RH 3,634 3,764 3,805 3,805 3,809 3,831 3,854 NON-RESIDENTIAL ^PER ACRE) COMMERCIAL $3,123 $3,234 $3,269 $3,269 $3,273 $3,292 $3,312 INDUSTRIAL 1,561 1,617 1,635 1,635 1,636 1,646 1,656 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RA TE IMPROVEMENT AREA II: MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99 RESIDENTIAL (PER ACRE) RL $360 $373 $377 $377 $378 $380 $382 RLM 989 1,024 1,035 1,035 1,036 1,043 1,049 RM 1,583 1,640 1,658 1,658 1,660 1,669 1,679 RMH 2,430 2,517 2,545 2,545 2,547 2,562 2,578 RH 3,564 3,691 3,731 3,731 3,735 3,757 3,780 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,082 $2,156 $2,180 $2,180 $2,182 $2,195 $2,208 INDUSTRIAL 1,249 1,294 1,308 1,308 1,309 1,317 1,325 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2013-14 ARE HEREIN ESTABLISHED AT $0 PER ACRE. TAX RATES FOR FISCAL YEAR 2013-14 ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY % OF ONE-TIME SPECIAL TAX 2013-14 MAXIMUM PERCENTAGE 13.81% 2013-14 ACTUAL PERCENTAGE 7.50% NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA il EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS 0.0%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. ATTACHMENT A Page 2 CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2013-14 MAXIMUM UNDEVELOPED PROPERTY TAX PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RA TE IMPROVEMENT AREA 1: FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 RESIDENTIAL (PER ACRE) RL $392 $399 $404 $408 $412 $418 $431 RLM 1,077 1,095 1,111 1,122 1,132 1,148 1,183 RM 1,806 1,835 1,862 1,881 1,898 1,925 1,983 RMH 2,769 2,814 2,855 2,884 2,909 2,951 3,041 RH 3,898 3,961 4,020 4,060 4,096 4.154 4,281 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,349 $3,404 $3,454 $3,488 $3,519 $3,570 $3,679 INDUSTRIAL 1,675 1,702 1,727 1,744 1,760 1,785 1,839 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RA TE IMPROVEMENT AREA II: FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 RESIDENTIAL (PER ACRE) RL $387 $393 $399 $403 $406 $412 $425 RLM 1,061 1,078 1.094 1.105 1.115 1.130 1,165 RM 1,698 1,726 1.752 1.769 1.785 1.810 1,865 RMH 2,607 2,649 2.688 2.715 2.739 2.778 2,863 RH 3,823 3,885 3.942 3.981 4.017 4.074 4,198 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,233 $2,269 $2,303 $2,326 $2,346 $2,380 $2,453 INDUSTRIAL 1,340 1,362 1,382 1.395 1.408 1.428 1.472 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2013-14 ARE HEREIN ESTABLISHED AT $0 PER ACRE. CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2013-14 MAXIMUM UNDEVELOPED PROPERTY TAX ATTACHMENT A Page 3 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RA TE IMPROVEMENT AREA 1: FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 RESIDENTIAL (PER ACRE) RL $438 $446 $454 $468 $461 $468 $473 $473 RLM 1,204 1,226 1,248 1.287 1,267 1,284 1,300 1,300 RM 2,018 2,054 2,092 2,156 2,124 2,153 2,178 2,178 RMH 3,093 3,150 3,207 3,306 3,256 3,301 3,340 3,340 RH 4,355 4,434 4,514 4,654 4,584 4,647 4,702 4,702 NON-RESIDENTIAL fPER ACRE) COMMERCIAL $3,742 $3,810 $3,879 $4,000 $3,939 $3,993 4,040 4,040 INDUSTRIAL 1,871 1,905 1.940 2,000 1,969 1,997 2,020 2,020 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA II: FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 RESIDENTIAL (PER ACRE) RL $432 $440 $448 $462 $455 $461 $466 $466 RLM 1,185 1,207 1,228 1.267 1,247 1,264 1,279 1,279 RM 1,898 1,932 1,967 2,028 1,997 2,025 2,049 2,049 RMH 2,913 2,965 3,019 3,113 3,066 3,108 3,145 3,145 RH 4,271 4,348 4,427 4,564 4,495 4,557 4,611 4,611 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,495 $2,540 $2,586 $2,666 $2,626 $2,662 2,694 2,694 INDUSTRIAL 1,497 1,524 1,552 1,600 1,575 1,597 1,616 1,616 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2013-14 ARE HEREIN ESTABLISHED AT $0 PER ACRE. CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2013-14 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 4 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA 1: MAY 7,1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99 RESIDENTIAL fPER DWELLING UNIT) ^55% of the Max/mum Tax) 0-1.5 DU/ACRE $3,185.77 $3,299.73 $3,335.63 $3,335.63 $3,338.96 $3,358.88 $3,378.91 1.51 -4.0 DU/ACRE 3,185.77 3,299.73 3.335.63 3.335.63 3,338.96 3.358.88 3.378.91 4.1-8.0 DU/ACRE 2,010.78 2,082.71 2.105.37 2.105.37 2.107.48 2,120.05 2.132.69 8.1-15.0 DU/ACRE 2.010.78 2,082.71 2.105.37 2.105.37 2.107.48 2,120.05 2.132.69 15.1-23.0 DU/ACRE 2,010.78 2,082.71 2.105.37 2.105.37 2.107.48 2,120.05 2.132.69 NON-RESIDENTIAL (PER SQ.FT.) (25% ofthe Maximum Tax) AUTO - GASOLINE $2.64 $2.73 $2.76 $2.76 $2.76 $2.78 $2.80 AUTO - REPAIR & SALES 1.11 1.15 1.16 1.16 1.16 1.17 1.18 AUTO CAR WASH 2.05 2.13 2.15 2.15 2.15 2.16 2.18 BANK - WALK IN 4.17 4.32 4.37 4.37 4.37 4.40 4.43 BANK - WITH DRIVE THRU 5.87 6.08 6.15 6.15 6.16 6.19 6.23 BOWLING ALLEY 2.16 2.23 2.26 2.26 2.26 2.27 2.29 CAMPGROUND 5.70 5.90 5.96 5.96 5.97 6.00 6.04 CHURCH 0.97 1.01 1.02 1.02 1.02 1.03 1.03 COMMERCIAL SHOPS 0.94 0.98 0.99 0.99 0.99 0.99 1.00 COMMUNITY SHOPPING CENTER 1.38 1.43 1.44 1.44 1.45 1.45 1.46 CONVENIENCE MARKET 8.88 9.20 9.30 9.30 9.31 9.37 9.42 DISCOUNT STORE 1.05 1.08 1.10 1.10 1.10 1.10 1.11 GOLF COURSE 1.00 1.03 1.04 1.04 1.04 1.05 1.06 GROCERY STORE 2.53 2.62 2.65 2.65 2.65 2.67 2.68 HEALTH CLUB 0.94 0.97 0.98 0.98 0.99 0.99 1.00 HELIPORTS 3.46 3.58 3.62 3.62 3.62 3.65 3.67 HOSPITAL - CONVALESCENT 0.76 0.78 0.79 0.79 0.79 0.80 0.80 HOSPITAL - GENERAL 1.26 1.31 1.32 1.32 1.32 1.33 1.34 HOTEL - CONV. FAC/COMM. 1.13 1.17 1.18 1.18 1.18 1.19 1.20 INDOOR SPORTS ARENA 0.76 0.78 0.79 0.79 0.79 0.80 0.80 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.70 0.72 0.73 0.73 0.73 0.73 0.74 JUNIOR COLLEGE 0.71 0.74 0.75 0.75 0.75 0.75 0.76 LIBRARY 1.39 1.44 1.45 1.45 1.45 1.46 1.47 LUMBER/HARDWARE STORE 0.80 0.83 0.84 0.84 0.84 0.85 0.85 MARINA 4.83 5.00 5.06 5.06 5.06 5.09 5.12 MOTEL 0.87 0.91 0.92 0.92 0.92 0.92 0.93 NEIGHBORHOOD SHOPPING CENTER 2.10 2.18 2.20 2.20 2.20 2.22 2.23 OFFICE - COMMERCIAL (< 100,000 SF) 0.83 0.86 0.87 0.87 0.87 0.88 0.88 OFFICE - GOVERNMENT 0.95 0.99 1.00 1.00 1.00 1.00 1.01 OFFICE - HIGH RISE 0.87 0.90 0.91 0.91 0.91 0.92 0.92 OFFICE - MEDICAL 0.79 0.82 0.82 0.82 0.82 0.83 0.83 OUTDOOR TENNIS COURT 9.15 9.48 9.58 9.58 9.59 9.65 9.71 RACE TRACK 1.66 1.72 1.74 1.74 1.74 1.75 1.76 REGIONAL SHOPPING CENTER 1.09 1.13 1.14 1.14 1.14 1.15 1.16 RESORT HOTEL 0.75 0.77 0.78 0.78 0.78 0.79 0.79 RESTAURANT - FAST FOOD 9.26 9.59 9.69 9.69 9.70 9.76 9.82 RESTAURANT - QUALITY 2.14 2.21 2.24 2.24 2.24 2.25 2.27 RESTAURANT - SIT DOWN 4.93 5.11 5.17 5.17 5.17 5.20 5.23 S & L - WALK IN 1.79 1.86 1.88 1.88 1.88 1.89 1.90 S & L - WITH DRIVE THRU 2.47 2.56 2.58 2.58 2.59 2.60 2.62 UNIVERSITY 0.74 0.76 0.77 0.77 0.77 0.78 0.78 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.70 0.72 0.73 0.73 0.73 0.73 0.74 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.57 0.59 0.59 0.59 0.59 0.60 0.60 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 0.0%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2013-14 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 5 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA 1: FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 RESIDENTIAL fPER DWELLING UNIT) (55% ofthe Maximum Tax) 0-1.5 DU/ACRE $3,417.33 $3,472.80 $3,524.12 $3,559.01 $3,590.76 $3,642.08 $3,753.30 1.51 -4.0 DU/ACRE 3.417.33 3.472.80 3.524.12 3,559.01 3.590.76 3.642.08 3.753.30 4.1-8.0 DU/ACRE 2.156.94 2.191.95 2.224.34 2.246.37 2.266.40 2,298.80 2.369.00 8.1-15.0 DU/ACRE 2.156.94 2,191.95 2,224.34 2.246.37 2.266.40 2.298.80 2.369.00 15.1-23.0 DU/ACRE 2.156.94 2,191.95 2,224.34 2.246.37 2.266.40 2,298.80 2.369.00 NON-RESIDENTIAL (PER SQ.FT.) (25% dfthe Maximum Tax) AUTO - GASOLINE $2.83 $2.88 $2.92 $2.95 $2.97 $3.02 $3.11 AUTO - REPAIR & SALES 1.19 1.21 1.23 1.24 1.25 1.27 1.31 AUTO CAR WASH 2.20 2.24 2.27 2.29 2.31 2.35 2.42 BANK - WALK IN 4.48 4.55 4.62 4.66 4.70 4.77 4.92 BANK - WITH DRIVE THRU 6.30 6.40 6.50 6.56 6.62 6.72 6.92 BOWLING ALLEY 2.31 2.35 2.39 2.41 2.43 2.47 2.54 CAMPGROUND 6.11 6.21 6.30 6.36 6.42 6.51 6.71 CHURCH 1.04 1.06 1.08 1.09 1.10 1.11 1.15 COMMERCIAL SHOPS 1.01 1.03 1.04 1.05 1.06 1.08 1.11 COMMUNITY SHOPPING CENTER 1.48 1.50 1.53 1.54 1.55 1.58 1.62 CONVENIENCE MARKET 9.53 9.68 9.83 9.92 10.01 10.16 10.47 DISCOUNT STORE 1.12 1.14 1.16 1.17 1.18 1.20 1.23 GOLF COURSE 1.07 1.08 1.10 1.11 1.12 1.14 1.17 GROCERY STORE 2.71 2.76 2.80 2.83 2.85 2.89 2.98 HEALTH CLUB 1.01 1.02 1.04 1.05 1.06 1.07 1.11 HELIPORTS 3.71 3.77 3.82 3.86 3.90 3.95 4.07 HOSPITAL - CONVALESCENT 0.81 0.83 0.84 0.85 0.85 0.87 0.89 HOSPITAL - GENERAL 1.35 1.38 1.40 1.41 1.42 1.44 1.49 HOTEL - CONV. FAC/COMM. 1.21 1.23 1.25 1.26 1.27 1.29 1.33 INDOOR SPORTS ARENA 0.81 0.83 0.84 0.85 0.85 0.87 0.89 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.75 0.76 0.77 0.78 0.78 0.80 0.82 JUNIOR COLLEGE 0.76 0.78 0.79 0.80 0.80 0.81 0.84 LIBRARY 1.49 1.51 1.53 1.55 1.56 1.58 1.63 LUMBER/HARDWARE STORE 0.86 0.88 0.89 0.90 0.91 0.92 0.95 MARINA 5.18 5.27 5.34 5.40 5.44 5.52 5.69 MOTEL 0.94 0.95 0.97 0.98 0.99 1.00 1.03 NEIGHBORHOOD SHOPPING CENTER 2.25 2.29 2.32 2.35 2.37 2.40 2.48 OFFICE - COMMERCIAL (< 100.000 SF) 0.89 0.91 0.92 0.93 0.94 0.95 0.98 OFFICE - GOVERNMENT 1.02 1.04 1.05 1.06 1.07 1.09 1.12 OFFICE - HIGH RISE 0.93 0.95 0.96 0.97 0.98 0.99 1.02 OFFICE - MEDICAL 0.84 0.86 0.87 0.88 0.89 0.90 0.93 OUTDOOR TENNIS COURT 9.82 9.98 10.13 10.23 10.32 10.46 10.78 RACE TRACK 1.78 1.81 1.84 1.85 1.87 1.90 1.95 REGIONAL SHOPPING CENTER 1.17 1.19 1.21 1.22 1.23 1.25 1.28 RESORT HOTEL 0.80 0.82 0.83 0.84 0.84 0.86 0.88 RESTAURANT - FAST FOOD 9.93 10.09 10.24 10.34 10.43 10.58 10.91 RESTAURANT - QUALITY 2.29 2.33 2.36 2.39 2.41 2.44 2.52 RESTAURANT - SIT DOWN 5.29 5.38 5.46 5.51 5.56 5.64 5.81 S & L - WALK IN 1.92 1.95 1.98 2.00 2.02 2.05 2.11 S & L - WITH DRIVE THRU 2.65 2.69 2.73 2.76 2.78 2.82 2.91 UNIVERSITY 0.79 0.80 0.81 0.82 0.83 0.84 0.87 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.75 0.76 0.77 0.78 0.78 0.80 0.82 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.61 0.62 0.63 0.63 0.64 0.65 0.67 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 0.0%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. ft CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2013-14 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 6 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA 1: FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 RESIDENTIAL fPER DWELLING UNIT) (55% ofthe Maximum Tax) 0-1.5 DU/ACRE $3,817.85 $3,887.20 $3,957.81 $4,080.53 $4,018.39 $4,073.87 $4,122.18 $4,122.18 1.51 -4.0 DU/ACRE 3,817.85 3,887.20 3.957.81 4,080.53 4,018.39 4,073.87 4.122.18 4,122.18 4.1-8.0 DU/ACRE 2,409.74 2,453.51 2.498.08 2,575.54 2.536.32 2,571.33 2.601.82 2.601.82 8.1 -15.0 DU/ACRE 2,409.74 2,453.51 2.498.08 2,575.54 2.536.32 2.571.33 2.601.82 2,601.82 15.1-23.0 DU/ACRE 2,409.74 2.453.51 2.498.08 2.575.54 2.536.32 2.571.33 2.601.82 2.601.82 NON-RESIDENTIAL (PER SQ.FT.) (25% cfthe Maximum Tax) AUTO - GASOLINE $3.16 $3.22 $3.28 $3.38 $3.33 $3.37 $3.41 $3.41 AUTO - REPAIR & SALES 1.33 1.35 1.38 1.42 1.40 1.42 1.44 1.44 AUTO CAR WASH 2.46 2.50 2.55 2.63 2.59 2.62 2.66 2.66 BANK - WALK IN 5.00 5.09 5.18 5.35 5.26 5.34 5.40 5.40 BANK - WITH DRIVE THRU 7.04 7.17 7.30 7.52 7.41 7.51 7.60 7.60 BOWLING ALLEY 2.58 2.63 2.68 2.76 2.72 2.76 2.79 2.79 CAMPGROUND 6.83 6.95 7.08 7.29 7.18 7.28 7.37 7.37 CHURCH 1.17 1.19 1.21 1.25 1.23 1.24 1.26 1.26 COMMERCIAL SHOPS 1.13 1.15 1.17 1.21 1.19 1.21 1.22 1.22 COMMUNITY SHOPPING CENTER 1.65 1.68 1.71 1.77 1.74 1.76 1.78 1.78 CONVENIENCE MARKET 10.65 10.84 11.04 11.38 11.20 11.36 11.49 11.49 DISCOUNT STORE 1.26 1.28 1.30 1.34 1.32 1.34 1.36 1.36 GOLF COURSE 1.19 1.21 1.24 1.27 1.26 1.27 1.29 1.29 GROCERY STORE 3.03 3.09 3.14 3.24 3.19 3.24 3.27 3.27 HEALTH CLUB 1.13 1.15 1.17 1.20 1.19 1.20 1.22 1.22 HELIPORTS 4.14 4.22 4.30 4.43 4.36 4.42 4.47 4.47 HOSPITAL - CONVALESCENT 0.91 0.92 0.94 0.97 0.96 0.97 0.98 0.98 HOSPITAL - GENERAL 1.51 1.54 1.57 1.62 1.59 1.61 1.63 1.63 HOTEL - CONV. FAC/COMM. 1.35 1.38 1.40 1.45 1.42 1.44 1.46 1.46 INDOOR SPORTS ARENA 0.91 0.92 0.94 0.97 0.96 0.97 0.98 0.98 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.83 0.85 0.86 0.89 0.88 0.89 0.90 0.90 JUNIOR COLLEGE 0.85 0.87 0.88 0.91 0.90 0.91 0.92 0.92 LIBRARY 1.66 1.69 1.72 1.77 1.75 1.77 1.79 1.79 LUMBER/HARDWARE STORE 0.96 0.98 1.00 1.03 1.01 1.03 1.04 1.04 MARINA 5.79 5.89 6.00 6.19 6.09 6.18 6.25 6.25 MOTEL 1.05 1.07 1.09 1.12 1.10 1.12 1.13 1.13 NEIGHBORHOOD SHOPPING CENTER 2.52 2.56 2.61 2.69 2.65 2.69 2.72 2.72 OFFICE - COMMERCIAL (< 100,000 SF) 1.00 1.02 1.03 1.07 1.05 1.06 1.08 1.08 OFFICE - GOVERNMENT 1.14 1.16 1.18 1.22 1.20 1.22 1.23 1.23 OFFICE - HIGH RISE 1.04 1.06 1.08 1.11 1.10 1.11 1.12 1.12 OFFICE - MEDICAL 0.94 0.96 0.98 1.01 0.99 1.01 1.02 1.02 OUTDOOR TENNIS COURT 10.97 11.17 11.37 11.72 11.55 11.70 11.84 11.84 RACE TRACK 1.99 2.02 2.06 2.12 2.09 2.12 2.15 2.15 REGIONAL SHOPPING CENTER 1.31 1.33 1.35 1.40 1.37 1.39 1.41 1.41 RESORT HOTEL 0.90 0.91 0.93 0.96 0.94 0.96 0.97 0.97 RESTAURANT - FAST FOOD 11.09 11.30 11.50 11.86 11.68 11.84 11.98 11.98 RESTAURANT - QUALITY 2.56 2.61 2.65 2.74 2.70 2.73 2.77 2.77 RESTAURANT - SIT DOWN 5.91 6.02 6.13 6.32 6.22 6.31 6.38 6.38 S & L - WALK IN 2.15 2.19 2.23 2.30 2.26 2.29 2.32 2.32 S & L - WITH DRIVE THRU 2.96 3.01 3.07 3.16 3.11 3.16 3.19 3.19 UNIVERSITY 0.88 0.90 0.91 0.94 0.93 0.94 0.95 0.95 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.83 0.85 0.86 0.89 0.88 0.89 0.90 0.90 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.68 0.69 0.70 0.72 0.71 0.72 0.73 0.73 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 0.0%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2013-14 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 7 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA II: MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99 RESIDENTIAL (PER DWELLING UNIT) (55% ofthe Maximum Tax) 0-1.5 DU/ACRE $2,744.25 $2,842.42 $2,873.35 $2,873.35 $2,876.22 $2,893.37 $2,910.63 1.51-4.0 DU/ACRE 2,744.25 2,842.42 2,873.35 2,873.35 2,876.22 2.893.37 2,910.63 4.1-8.0 DU/ACRE 1,654.42 1.713.61 1,732.25 1,732.25 1.733.98 1.744.32 1.754.73 8.1 -15.0 DU/ACRE 1,654.42 1,713.61 1,732.25 1.732.25 1.733.98 1,744.32 1.754.73 15.1-23.0 DU/ACRE 1,654.42 1,713.61 1,732.25 1.732.25 1.733.98 1.744.32 1.754.73 NON-RESIDENTIAL (PER SQ.FT.) (25% ofthe Maximum Tax) AUTO - GASOLINE $0.94 $0.97 $0.98 $0.98 $0.99 $0.99 $1.00 AUTO - REPAIR & SALES 0.51 0.53 0.54 0.54 0.54 0.54 0.55 AUTO CAR WASH 0.82 0.85 0.86 0.86 0.86 0.86 0.87 BANK - WALK IN 1.50 1.55 1.57 1.57 1.57 1.58 1.59 BANK - WITH DRIVE THRU 1.86 1.93 1.95 1.95 1.95 1.96 1.97 BOWLING ALLEY 0.92 0.95 0.96 0.96 0.96 0.97 0.98 CAMPGROUND 1.62 1.68 1.70 1.70 1.70 1.71 1.72 CHURCH 0.63 0.65 0.66 0.66 0.66 0.67 0.67 COMMERCIAL SHOPS 0.51 0.53 0.54 0.54 0.54 0.54 0.55 COMMUNITY SHOPPING CENTER 0.59 0.61 0.61 0.61 0.61 0.62 0.62 CONVENIENCE MARKET 2.19 2.27 2.30 2.30 2.30 2.31 2.33 DISCOUNT STORE 0.51 0.53 0.54 0.54 0.54 0.54 0.55 GOLF COURSE 0.70 0.72 0.73 0.73 0.73 0.73 0.74 GROCERY STORE 0.83 0.86 0.87 0.87 0.87 0.88 0.88 HEALTH CLUB 0.60 0.62 0.63 0.63 0.63 0.63 0.64 HELIPORTS 1.19 1.24 1.25 1.25 1.25 1.26 1.27 HOSPITAL - CONVALESCENT 0.73 0.75 0.76 0.76 0.76 0.76 0.77 HOSPITAL - GENERAL 1.03 1.07 1.08 1.08 1.08 1.09 1.10 HOTEL - CONV. FAC/COMM. 0.82 0.85 0.86 0.86 0.86 0.86 0.87 INDOOR SPORTS ARENA 0.73 0.75 0.76 0.76 0.76 0.76 0.77 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.49 0.51 0.51 0.51 0.51 0.52 0.52 JUNIOR COLLEGE 0.62 0.64 0.65 0.65 0.65 0.65 0.66 LIBRARY 0.93 0.96 0.97 0.97 0.97 0.98 0.99 LUMBER/HARDWARE STORE 0.51 0.53 0.54 0.54 0.54 0.54 0.55 MARINA 1.43 1.49 1.50 1.50 1.50 1.51 1.52 MOTEL 0.67 0.69 0.70 0.70 0.70 0.71 0.71 NEIGHBORHOOD SHOPPING CENTER 0.74 0.76 0.77 0.77 0.77 0.78 0.78 OFFICE - COMMERCIAL {< 100,000 SF) 0.57 0.59 0.60 0.60 0.60 0.60 0.60 OFFICE - GOVERNMENT 0.61 0.63 0.64 0.64 0.64 0.64 0.65 OFFICE - HIGH RISE 0.60 0.62 0.63 0.63 0.63 0.63 0.63 OFFICE - MEDICAL 0.67 0.70 0.70 0.70 0.71 0.71 0.71 OUTDOOR TENNIS COURT 2.36 2.45 2.47 2.47 2.47 2.49 2.50 RACE TRACK 0.76 0.78 0.79 0.79 0.79 0.80 0.80 REGIONAL SHOPPING CENTER 0.52 0.54 0.55 0.55 0.55 0.55 0.56 RESORT HOTEL 0.64 0.67 0.67 0.67 0.67 0.68 0.68 RESTAURANT - FAST FOOD 2.47 2.55 2.58 2.58 2.58 2.60 2.61 RESTAURANT - QUALITY 1.01 1.04 1.05 1.05 1.05 1.06 1.07 RESTAURANT - SIT DOWN 1.54 1.59 1.61 1.61 1.61 1.62 1.63 S & L - WALK IN 0.99 1.02 1.03 1.03 1.03 1.04 1.05 S & L - WITH DRIVE THRU 1.13 1.17 1.19 1.19 1.19 1.19 1.20 UNIVERSITY 0.62 0.64 0.65 0.65 0.65 0.66 0.66 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.47 0.49 0.49 0.49 0.49 0.49 0.50 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.46 0.48 0.48 0.48 0.48 0.49 0.49 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 0.0%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. \s CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2013-14 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 8 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA II: FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 RESIDENTIAL (PER DWELLING UNIT) (55% ofthe Maximum Tax) 0-1.5 DU/ACRE $2,943.72 $2,991.50 $3,035.71 $3,065.77 $3,093.12 $3,137.33 $3,233.13 1.51 -4.0 DU/ACRE 2.943.72 2.991.50 3,035.71 3,065.77 3,093.12 3,137.33 3.233.13 4.1-8.0 DU/ACRE 1.774.68 1.803.48 1,830.14 1,848.26 1,864.74 1,891.39 1.949.15 8.1 -15.0 DU/ACRE 1.774.68 1,803.48 1,830.14 1,848.26 1,864.74 1.891.39 1.949.15 15.1-23.0 DU/ACRE 1.774.68 1,803.48 1,830.14 1,848.26 1,864.74 1.891.39 1.949.15 NON-RESIDENTIAL (PER SQ.FT.) (25% ofthe Maximum Tax) AUTO • GASOLINE $1.01 $1.02 $1.04 $1.05 $1.06 $1.07 $1.11 AUTO - REPAIR & SALES 0.55 0.56 0.57 0.57 0.58 0.59 0.61 AUTO CAR WASH 0.88 0.89 0.91 0.92 0.92 0.94 0.97 BANK - WALK IN 1.60 1.63 1.66 1.67 1.69 1.71 1.76 BANK - WITH DRIVE THRU 2.00 2.03 2.06 2.08 2.10 2.13 2.19 BOWLING ALLEY 0.99 1.00 1.02 1.03 1.04 1.05 1.08 CAMPGROUND 1.74 1.77 1.80 1.81 1.83 1.86 1.91 CHURCH 0.68 0.69 0.70 0.70 0.71 0.72 0.74 COMMERCIAL SHOPS 0.55 0.56 0.57 0.57 0.58 0.59 0.61 COMMUNITY SHOPPING CENTER 0.63 0.64 0.65 0.65 0.66 0.67 0.69 CONVENIENCE MARKET 2.35 2.39 2.43 2.45 2.47 2.51 2.58 DISCOUNT STORE 0.55 0.56 0.57 0.57 0.58 0.59 0.61 GOLF COURSE 0.75 0.76 0.77 0.78 0.78 0.80 0.82 GROCERY STORE 0.89 0.91 0.92 0.93 0.94 0.95 0.98 HEALTH CLUB 0.65 0.66 0.67 0.67 0.68 0.69 0.71 HELIPORTS 1.28 1.30 1.32 1.33 1.35 1.36 1.41 HOSPITAL - CONVALESCENT 0.78 0.79 0.80 0.81 0.82 0.83 0.85 HOSPITAL - GENERAL 1.11 1.13 1.14 1.16 1.17 1.18 1.22 HOTEL - CONV. FAC/COMM. 0.88 0.89 0.91 0.92 0.92 0.94 0.97 INDOOR SPORTS ARENA 0.78 0.79 0.80 0.81 0.82 0.83 0.85 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.53 0.54 0.54 0.55 0.55 0.56 0.58 JUNIOR COLLEGE 0.66 0.67 0.68 0.69 0.70 0.71 0.73 LIBRARY 1.00 1.01 1.03 1.04 1.05 1.06 1.10 LUMBER/HARDWARE STORE 0.55 0.56 0.57 0.57 0.58 0.59 0.61 MARINA 1.54 1.56 1.59 1.60 1.62 1.64 1.69 MOTEL 0.72 0.73 0.74 0.75 0.76 0.77 0.79 NEIGHBORHOOD SHOPPING CENTER 0.79 0.80 0.82 0.82 0.83 0.84 0.87 OFFICE - COMMERCIAL (< 100.000 SF) 0.61 0.62 0.63 0.64 0.64 0.65 0.67 OFFICE - GOVERNMENT 0.66 0.67 0.68 0.68 0.69 0.70 0.72 OFFICE - HIGH RISE 0.64 0.65 0.66 0.67 0.67 0.68 0.71 OFFICE • MEDICAL 0.72 0.73 0.74 0.75 0.76 0.77 0.79 OUTDOOR TENNIS COURT 2.53 2.57 2.61 2.64 2.66 2.70 2.78 FIACE TRACK 0.81 0.83 0.84 0.85 0.85 0.87 0.89 REGIONAL SHOPPING CENTER 0.56 0.57 0.58 0.59 0.59 0.60 0.62 RESORT HOTEL 0.69 0.70 0.71 0.72 0.73 0.74 0.76 RESTAURANT - FAST FOOD 2.64 2.69 2.73 2.75 2.78 2.82 2.90 RESTAURANT - QUALITY 1.08 1.10 1.11 1.12 1.13 1.15 1.18 RESTAURANT - SIT DOWN 1.65 1.68 1.70 1.72 1.73 1.76 1.81 S & L - WALK IN 1.06 1.07 1.09 1.10 1.11 1.13 1.16 S & L - WITH DRIVE THRU 1.21 1.23 1.25 1.26 1.28 1.29 1.33 UNIVERSITY 0.67 0.68 0.69 0.69 0.70 0.71 0.73 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.50 0.51 0.52 0.52 0.53 0.54 0.55 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.50 0.50 0.51 0.52 0.52 0.53 0.54 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 0.0%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2013-14 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 9 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA II: FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 RESIDENTIAL (PER DWELLING UNIT) (55% of the Maximum Tax) )-1.5 DU/ACRE $3,288.74 $3,348.48 $3,409.30 $3,515.01 $3,461.49 $3,509.28 $3,550.89 $3,550.89 1.51 -4.0 DU/ACRE 3,288.74 3,348.48 3,409.30 3.515.01 3.461.49 3.509.28 3,550.89 3.550.89 U - 8.0 DU/ACRE 1,982.68 2,018.69 2,055.36 2,119.09 2,086.82 2,115.63 2,140.72 2,140.72 M -15.0 DU/ACRE 1,982.68 2,018.69 2,055.36 2,119.09 2,086.82 2,115.63 2.140.72 2.140.72 15.1 -23.0 DU/ACRE 1,982.68 2,018.69 2,055.36 2,119.09 2,086.82 2,115.63 2,140.72 2,140.72 NJON-RESIDENTIAL (PER SQ.FT.) (25% ofthe Maximum Tax) \UTO - GASOLINE $1.13 $1.15 $1.17 $1.20 $1.19 $1.20 $1.22 $1.22 \UTO - REPAIR & SALES 0.62 0.63 0.64 0.66 0.65 0.66 0.66 0.66 \UTO CAR WASH 0.98 1.00 1.02 1.05 1.03 1.05 1.06 1.06 3ANK - WALK IN 1.79 1.83 1.86 1.92 1.89 1.91 1.94 1.94 3ANK - WITH DRIVE THRU 2.23 2.27 2.31 2.38 2.35 2.38 2.41 2.41 30WLING ALLEY 1.10 1.12 1.14 1.18 1.16 1.18 1.19 1.19 CAMPGROUND 1.95 1.98 2.02 2.08 2.05 2.08 2.10 2.10 :HURCH 0.76 0.77 0.78 0.81 0.80 0.81 0.82 0.82 COMMERCIAL SHOPS 0.62 0.63 0.64 0.66 0.65 0.66 0.66 0.66 COMMUNITY SHOPPING CENTER 0.70 0.71 0.73 0.75 0.74 0.75 0.76 0.76 CONVENIENCE MARKET 2.63 2.67 2.72 2.81 2.77 2.80 2.84 2.84 DISCOUNT STORE 0.62 0.63 0.64 0.66 0.65 0.66 0.66 0.66 30LF COURSE 0.83 0.85 0.86 0.89 0.88 0.89 0.90 0.90 3R0CERY STORE 1.00 1.02 1.03 1.07 1.05 1.06 1.08 1.08 HEALTH CLUB 0.72 0.73 0.75 0.77 0.76 0.77 0.78 0.78 HELIPORTS 1.43 1.46 1.48 1.53 1.51 1.53 1.54 1.54 HOSPITAL - CONVALESCENT 0.87 0.89 0.90 0.93 0.91 0.93 0.94 0.94 HOSPITAL - GENERAL 1.24 1.26 1.29 1.32 1.30 1.32 1.34 1.34 HOTEL - CONV. FAC/COMM. 0.98 1.00 1.02 1.05 1.03 1.05 1.06 1.06 NDOOR SPORTS ARENA 0.87 0.89 0.90 0.93 0.91 0.93 0.94 0.94 NDUSTRIAL - COMMERCIAL BUSINESS PARK 0.59 0.60 0.61 0.63 0.62 0.63 0.64 0.64 JUNIOR COLLEGE 0.74 0.75 0.77 0.79 0.78 0.79 0.80 0.80 JBRARY 1.11 1.14 1.16 1.19 1.17 1.19 1.20 1.20 .UMBER/HARDWARE STORE 0.62 0.63 0.64 0.66 0.65 0.66 0.66 0.66 VIARINA 1.72 1.75 1.78 1.84 1.81 1.83 1.86 1.86 SAOTEI 0.80 0.82 0.83 0.86 0.85 0.86 0.87 0.87 MEIGHBORHOOD SHOPPING CENTER 0.88 0.90 0.92 0.95 0.93 0.94 0.96 0.96 DFFICE - COMMERCIAL (< 100.000 SF) 0.68 0.69 0.71 0.73 0.72 0.73 0.74 0.74 DFFICE - GOVERNMENT 0.73 0.75 0.76 0.78 0.77 0.78 0.79 0.79 DFFICE - HIGH RISE 0.72 0.73 0.74 0.77 0.75 0.77 0.77 0.77 DFFICE - MEDICAL 0.81 0.82 0.84 0.86 0.85 0.86 0.87 0.87 DUTDOOR TENNIS COURT 2.83 2.88 2.93 3.02 2.98 3.02 3.06 3.06 RACE TRACK 0.91 0.92 0.94 0.97 0.96 0.97 0.98 0.98 REGIONAL SHOPPING CENTER 0.63 0.64 0.65 0.67 0.66 0.67 0.68 0.68 RESORT HOTEL 0.77 0.79 0.80 0.82 0.81 0.82 0.83 0.83 RESTAURANT - FAST FOOD 2.95 3.01 3.06 3.16 3.11 3.15 3.19 3.19 RESTAURANT - QUALITY 1.20 1.23 1.25 1.29 1.27 1.29 1.30 1.30 RESTAURANT - SIT DOWN 1.84 1.88 1.91 1.97 1.94 1.97 1.99 1.99 3 & L - WALK IN 1.18 1.20 1.22 1.26 1.24 1.26 1.28 1.28 3 & L - WITH DRIVE THRU 1.36 1.38 1.41 1.45 1.43 1.45 1.46 1.46 JNIVERSITY 0.74 0.76 0.77 0.80 0.78 0.79 0.80 0.80 !\LL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.56 0.57 0.58 0.60 0.59 0.60 0.61 0.61 Ml OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.55 0.56 0.57 0.59 0.58 0.59 0.60 0.60 gOTES: FAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. FAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS 0.0%. \CTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. n