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HomeMy WebLinkAbout7/18/2007 - STAFF REPORTS - 2.F. ppLMSA ;OF ''may c V N CITY COUNCIL STAFF REPORT 4OPOIL % DATE: July 18, 2007 CONSENT CALENDAR SUBJECT: SECOND READING AND ADOPTION OF PROPOSED ORDINANCE NO. 1715, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PUBLIC SAFETY SERVICES), ANNEXATION NO. 4 FROM: David H. Ready, City Manager BY: Office of the City Clerk SUMMARY: The City Council will consider adoption of Ordinance No. 1715. RECOMMENDATION: Waive further reading and adopt Ordinance No. 1715, "AN ORDINANCE OF THE CITY OF PALM SPRINGS, CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PUBLIC SAFETY SERVICES), ANNEXATION NO. 4." STAFF ANALYSIS: At its June 20, 2007, meeting the City Council introduced on first reading the proposed ordinance. This report provides for the City Council to waive further reading and adopt the ordinance. The ordinance shall be effective 30-days from adoption. YThompson erk Attachment: Ordinance No. 1715 Item Z . F . City of Palm Springs ORDINANCE NO. 1714 AN ORDINANCE OF THE CITY OF PALM SPRINGS, CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN THE CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PUBLIC SAFETY SERVICES), ANNEXATION NO. 3 City Attorney's Summary This Ordinance annexes 3 areas of land within previously approved development projects, Annexation No. 3, to the boundaries of Community Facilities District No. 2005- 1 and property owners within such areas will be responsible for the payment of an annual public safety services tax as required under Community Facilities District No. 2005-01. ........................>.>.>.>.>,><..>,.>.<,.<...,.<,.<,........ ORDINANCE NO. 1715 AN ORDINANCE OF THE CITY OF PALM SPRINGS, CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN THE CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PUBLIC SAFETY SERVICES), ANNEXATION NO. 4 CityAttorney's Summary This Ordinance annexes the area of land within a previously approved development, Annexation No. 4, to the boundaries of Community Facilities District No. 2005-1 and property owners within such area will be responsible for the payment of an annual public safety services tax as required under Community Facilities District No. 2005-01. I, James Thompson, City Clerk of the City of Palm Springs, California, hereby certify that the forgoing ordinances were duly introduced at a regular meeting of the City Council on the 20t" day of June, 2007, by the following vote: AYES: Councilmembers Foat, Mills, Pougnet, and Mayor Oden NOES: Councilmember McCulloch ABSENT: None MES THOMPSON City Clerk Ord 1714&1715-Sum-1.doc 90002 City of Palm Springs ORDINANCE NO. 1714 AN ORDINANCE OF THE CITY OF PALM SPRINGS, CALIFORNIA, AUTHORIZING THE, LEVY OF A SPECIAL TAX WITHIN THE CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PUBLIC SAFETY SERVICES), ANNEXATION NO. 3 City Attorney's Summary This Ordinance annexes 3 areas of land within previously approved development projects, Annexation No. 3, to the boundaries of Community Facilities District No. 2005- 1 and property owners within such areas will be responsible for the payment of an annual public safety services tax as required under Community Facilities District No. 2005-01. ORDINANCE NO. 1715 AN ORDINANCE OF THE CITY OF PALM SPRINGS, CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN THE CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO- 2005-1 (PUBLIC SAFETY SERVICES), ANNEXATION NO. 4 City Attorneys Summary This Ordinance annexes the area of land within a previously approved development, Annexation No. 4, to the boundaries of Community Facilities District No. 2005-1 and property owners within such area will be responsible for the payment of an annual public safety services tax as required under Community Facilities District No. 2005-01. I, James Thompson, City Clerk of the City of Palm Springs, California, hereby certify that the forgoing ordinances were duly introduced at a regular meeting of the City Council on June 20, 2007, and adopted at a regular meeting of the City Council held on July 18, 2007, by the following vote by the following vote: AYES: Councilmembers Foat, Mills, Pougnet, and Mayor Oden NOES: Councilmember McCulloch ABSENT: None - MES THOMPSON - = ity Clerk -_ Ord 1714&1715-Sum-2 doo PROOF OF PUBLICATION Tlus is'spacc for County Clerk's Filing Stamp (2015.5.C.C.P) STATE OF CALIFORNIA County of Riverside I am a citizen of the United States and a resident of Proof of Publication of the County aforesaid;1 am over the age of eighteen ---------_-----�— years,and not a party to or interested in the above-entitled matter.I am the principal clerk of a printer of the,DESERT SUN PUBLISIfINC COMPANY a newspaper or general circulation, Ne. zaez printed and published in the city of Palm Springs, City of Palm springs County of Riverside,and which newspaper has been ORDINANCE NO.1714 adjudged a newspaper of general circulation by the AN ORDINANCE OF THE CITY OF PALM SPRINGS, CALIFORNIA AUTHORIZING THE Superior Court of the County of Riverside,State of LEVY OF A SPECIAL TAx WITHIN THE CITY OF California under the date of March 24 1988.Case PALM SPRINGS COMMUNITY FACILITIES DIS- TRIM'NO.2005.1 (PUBLIC SAFETY SERVICES), Number 191236;that the notice,of which the ANNrxA'noN NO.9 annexed is a printed copy(set in type not smaller City wttomey's summary TRIs Ordinance annexes 3 areas of land within than non pariel,has been published in each regular prewou5ly approved development proIacts, An- and entire issue of said news a er and not in an An- nexation No.District a, to the boundaries.5-7an o✓Community p p Y nexatiFacilibosn Dlsmct No.2005-1 end property owners supplement thereof on the following dates,to within such areas will be rubponslble for the pdy- PP ment of an annual public safety Sur aces tax as ne- uirod under Community Facilities District No. July 28t',2007 Zoos-a1. ORDINANCE NO. 1715 ----_--- ,_,_______,,,- -- --�„�_--��..--_-- AN ORDINANCE OF THE CITY CF PALM SPRINGS, CALIFORNIA AUTHORIZING THE All in the year 2007 LEVY OF A SPECIAL TAX WITHIN THE CITY OF >ALM SPRINGS COMMUNITY FACII-IfIES DIS- TRICT NO.2005.1 IPUeuC SAFETY SERVICES), I certify(or declare)under penalty of perjury that the ANNEXATION NO.4 foregoing is true and correct. City Attemey's Summary This Ordinance annexes the area of land within a previously approved development,Annexation No. q, tc the boundaries of Community Facilrhus Drs- Dated at Palm Springs,California this_30t^, --day met No. 2005-7 and p-rnl owners within such area will be rea ansrole!or Nis payment of an an- ----- nual puhlrc safettyy sernces tax as revGinod under Of------- July —�� ,2007 Community Facifit�os DisMct No. 2005-07. I James Thomppson, City. Clerk of the City ei lyalm Springs, Callforne hereby certify that the forgoing ordinances were duly introduced at e regular meeting ofthe City Council on Juno 20, city7boundlAhe d on July 1B 2007,nbytingVia sl the Via fof the --- inq vote by the following vote: .Signature AYES: Counciimembers Foet Mills,Pougnet,and Ma or Dean NOKS: Counelmember McCulloch ABSENT: None DAMES-TPU91 35Ni City Clark Published:7/20/2007 PROOF OF PUBLICATION This.iSspace,far County Clcrk's Fllmg Stamp (2015.5.C.C.P) `'" STATE OF CALIFORNIA County of Riverside I am a citizen of the United States and a resident of Proof of Publication of the County aforesaid; I am over the age of eighteen ...____----------,.___.__ years,and not a party to or intcrCSled in the abpve"entitled matter.I am the principal clerk of a printer of the,DESERT SC1N PUBLISHING COMPANY a newspaper of general circulation, - printed and published in the city of Palm Springs, No.21E6 - . City of Palm Sprfnas ' County of Riverside,and which newspaper has been ORDINANCE NO. 1714' adjudged a newspaper of general circulation by the Superior Court of the County of Riverside,State of AN ORDINANCE OF THE Ciry OF PALM p SPRINGS.A SPECIAALRTAX WITHIN I I-IE CITY OF California under the date of March 24,1988,Case PALM SPRINGS COMMUNITY FACILITIES DIS- Number 191236i that the notice,of which the TRICT NO,2(305-1 ANNEXATION NO. ' (PUBLIC SAFETY SERVICES), annexed is a printed copy(set in type not smaller ' than non pariel,has been published in each regular IXty Attumey'a Summa ry Thls Ordinance annexe; 3 sraas of land wnnm and entire Issue of said newspaper and not In an prev,pusly approved dcveloprnrant'pro/octs. An- y neXotion NO,_3,.ro.the boundaries of Cory . . supplement thereof on the following dates,to wit: Fadtlihe5 DistoCt No.2005-1 Soo property ownors wltoin such areas will be re:ponalul¢far the pay- qmpnr of an annual publle safety services mx as re- Suly 11'h,2007 200 ounder Community Facilities District No. ORDINANCE NO, 1715 AN ORDINANCE OF THE CITY OF PALM All in the year 2007 SPRINGS, CALIFORNIA. AUTHOP,IZIN(7 THE LEVY OF A SPECIAL TAX WITHN THE CITY OF PALM SPRINGS COMMUNITY FACILITIES DIS- I certify(or declare)under penalty of perjury the AR 0 C),2 N01(PUBLIC S.AFk`1Y SERVICES'), foregoing is true and correct. _. Cih'Atfamoy'e$umm,, This OrWnano&nnnexas tha area of Iona.within u prevrousy approved dcvelopniunr Annoxetton No. w Dated at Palm Springs,California this—11 —day a, to the bpundsrlat of Community Ois- trea III 2opg-r snd pmperry ownela within soon nusl public ePt�nsebmcii,than-15yrepupl/ctl of undue of - JulLg _ - ---`—'2007 community Facditles pfstdor No. 2005.Ir. Jamus Thoffp Son City ClerR of the Ciry of alm Spi ingr, Galltornia, hereby certify'thst !ho gordance;: were duly Introduced 1i a d larmootingof the Clty Council onthe 20th 9 0dayfJune2 07, by {hofollowing vot,!' AYE ES- Odancllmembers Foot Mills, Pougnyt, and ABSEN T, McCulloch ABSENY, None Isf JAW Ss YR6MPSCfI Pubfichud:7111120n7 Cny GfeIk ORDINANCE NO. 1715 AN ORDINANCE OF THE CITY OF PALM SPRINGS, CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PUBLIC SAFETY SERVICES), ANNEXATION NO. 4 City Attorneys Summary This Ordinance annexes the area of land within a previously approved development, Annexation No. 4, to the boundaries of Community Facilities District No. 2005-1 and property owners within such area will be responsible for the payment of an annual public safety services tax as required under Community Facilities District No. 2005-01. WHEREAS, the City Council of the City of Palm Spring, California (the "City Council"), has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors authorizing the levy of a special taxes 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 (the "Act") and the City of Palm Springs Community Facilities District Ordinance enacted pursuant to the powers reserved by the City of Palm Springs under Sections 3, 5 and 7 of Article XI of the Constitution of the State of California (the "Ordinance") (the Act and the Ordinance may be referred to collectively as the "Community Facilities District law"). This Community Facilities District is designated as Community Facilities District No. 2005-1, Annexation No. 4 (the "District"). The City Council of the City of Palm Springs, California, acting as the legislative body of Community Facilities District No. 2005-1, Annexation No. 4, does hereby ordain as follows: SECTION 1. This City Council does, by the passage of this ordinance, authorize the levy of special taxes within the District pursuant to the Rate and Method of Apportionment of Special Taxes as set forth in Exhibit A attached hereto (the "Rate and Method"), referenced and so incorporated. SECTION 2. The Finance Director of the City is hereby authorized and directed each fiscal year to determine the specific special tax rate and amount to be levied for the next ensuing fiscal year for each parcel of real property within the District, in the manner and as provided in the Resolution of Annexation. SECTION 3. The special taxes herein authorized, to the extent possible, shall be collected in the same manner as ad valorem property taxes and shall be subject to the same penalties, procedure, sale and lien priority in any case of 000003 delinquency as applicable for ad valorem taxes; provided, however, the District may utilize a direct billing procedure for any special taxes that cannot be collected on the County tax roll or may, by resolution, elect to collect the special taxes at a different time or in a different manner if necessary to meet its financial obligations. SECTION 4. The special taxes shall be secured by the lien imposed pursuant to Sections 3114.5 and 3115.5 of the Streets and Highways Code of the State of California, which lien shall be a continuing lien and shall secure each levy of the special tax. The lien of the special tax shall continue in force and effect until the special tax obligation is prepaid, permanently satisfied and canceled in accordance with Section 53344 of the Government Code of the State of California or until the special tax ceases to be levied by the City Council in the manner provided in Section 53330.5 of said Government Code. SECTION S. This Ordinance shall be effective thirty (30) days after its adoption. Within fifteen (15) days after its adoption, the City Clerk shall cause this Ordinance to be published in a newspaper of general circulation in the City pursuant to the provisions of Government Code Section 36933. PASSED, APPROVED, AND ADOPTED this day of 2006. RON ODEN, MAYOR ATTEST: JAMES THOMPSON, CITY CLERK 000004 CERTIFICATION STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss CITY OF PALM SPRINGS ) I, James Thompson, City Clerk of the City of Palm Springs, California, DO HEREBY CERTIFY that the foregoing Ordinance No. was duly introduced, adapted, and passed as an urgency ordinance at a Regular Meeting of the City Council held on the day of 2006, by the following vote, to wit: AYES: NOES: ABSENT: ABSTAIN: JAMES THOMPSON, CITY CLERK 600005 EXHIBIT A CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PUBLIC SAFETY SERVICES) RATE AND METHOD OF APPORTIONMENT A Special Tax of Community Facilities District No. 2005-1 (Public Safety Services) of the City of Palm Springs (the "District") shall be levied on all Assessor's Parcels in the District and collected each Fiscal Year commencing in Fiscal Year 2006-07 in an amount determined by the City through the application of the rate and method of apportionment of the Special Tax set forth below. All of the real property in the District, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided. A. DEFINITIONS The terms hereinafter set forth have the following meanings: "Acre or Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final subdivision map, other final map, other parcel map, other condominium plan, or functionally equivalent map or instrument recorded in the Office of the County Recorder. The square footage of an Assessor's Parcel is equal to the Acreage multiplied by 43,560. "Act" means the Mello-Roos Community Facilities Act of 1982, being Chapter 2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of California, as amended, which authorizes the establishment of the District to finance: a) police protection services, and b) fire protection and suppression services, and life safety services including but not limited to ambulance and paramedic services. "Administrative Expenses" means the actual or estimated costs incurred by the City as administrator of the District to determine, levy and collect the Special Taxes, including the proportionate amount of the salaries and benefits of City employees whose duties are directly related to administration of the District and the fees of consultants, legal counsel, the costs of collecting installments of the Special Taxes upon the general tax rolls, preparation of required reports; and any other costs required to administer the District as determined by the City. "Annual Escalation Factor" means the greater of the increase in the annual percentage change of the All Urban Consumers Consumer Price Index (CPI) or the percent increase of salaries and benefits for public safety employees as stated in the Memorandum of Understanding for the fiscal year of the Special Tax. The annual CPI used shall be for the area of Los Angeles-Riverside- Orange County, CA as reflected in the then-current April update. The annual CPI - Q�Q�iQfa used shall be as determined by the United States Department of Labor, Bureau of Labor Statistics, and may be obtained through the California Division of Labor Statistics and Research (www.dir.ca.gov/dlsr). If the foregoing index is not available, the CFD Administrator shall select a reasonably comparable index. "Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned assessor's parcel number. "Assessor's Parcel Map" means an official map of the Assessor of the County designating parcels by assessor's parcel number. "Base Year" means Fiscal Year ending June 30, 2007. "City" means the City of Palm Springs. "Council" means the City Council of the City of Palm Springs, acting as the legislative body of the District. "County" means the County of Riverside, California. "Developed Multi-Family Residence" means all Assessor's Parcels of Developed Property for which a building permit has been issued for purposes of constructing a residential structure consisting of two or more residential units that share common walls, including, but not limited to, duplexes, triplexes, town homes, condominiums, and apartment units. "Developed Property" means all Taxable Property, exclusive of Property Owner Association Property, Non-Residential Property, or Public Property, for which a building permit was issued after January 1, 2006 and prior to May 1st preceding the Fiscal Year in which the Special Tax is being levied. "Developed Single-Family Residence" means all Assessors' Parcels of Developed Property for which a building permit(s) has been issued for purposes of constructing one single-family residential dwelling unit. "District Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes. "District" means Community Facilities District No. 2005-1 (Public Safety Services) of the City of Palm Springs. "Entitled Property" means an Assessor's Parcel and/or Lot in the District, which has a Final Map recorded prior to January 1st preceding the Fiscal Year in which the Special Tax is being levied, but for which no building permit has been issued prior to the May 1st preceding the Fiscal Year in which the Special Tax is being levied. The term "Entitled Property" shall apply only to Assessors' Parcels and/or Lots, which have been subdivided for the purpose of residential development, excluding any Assessor's Parcel that is designated as a remainder parcel A-2 000007 determined by final documents and/or maps available to the District Administrator- "Final Map" means an Assessor's Parcel Map, a final subdivision map, other parcel map, other final map, other condominium plan, or functionally equivalent map that has been recorded in the Office of the County Recorder. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Land Use Class" means any of the classes listed in Table 1. "Lot" means property within a recorded Final Map identified by a lot number for which a building permit has been issued or may be issued- "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C below that can be levied in the District in any Fiscal Year on any Assessor's Parcel- "Non-Residential Property" means all Assessors' Parcels for which a building permit(s) has been issued for a non-residential use and does not contain any residential units as defined under Developed Single Family Residence or Developed Multi-Family Residence. "Property Owner Association Property" means any property within the boundaries of the District that is owned by, or irrevocably dedicated as indicated in an instrument recorded with the County Recorder to a property owner association, including any master or sub-association- "Proportionately" means in a manner such that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Assessor's Parcels within each Land Use Class. "Public Property" means any property within the boundaries of the District that is, at the time of the District formation or at the time of an annexation, expected to be used for rights-of-way, parks, schools or any other public purpose and is owned by or irrevocably offered for dedication to the federal government, the State, the County, the City or any other public agency. "Public Safety Service Costs" means the estimated and reasonable costs of providing police services and fire protection and suppression services and life safety services, including but not limited to (i) the costs of contracting services, (ii) equipment, vehicles, ambulances and paramedics, fire apparatus, supplies, (iii) the salaries and benefits of City staff that directly provide police services and fire protection and suppression services and life safety services, respectively, and (iv) City overhead costs associated with providing such services within the District. On each July 1 following the Base Year the increases attributed to salaries and benefits shall be calculated and limited to the increase based on the 000008 Annual Escalation Factor. The Special Tax provides only partial funding for police, fire and life safety services. "Special Tax" means the Special Tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax Requirement, and shall include Special Taxes levied or to be levied under Sections C and D, below. "Special Tax Requirement" means that amount required in any Fiscal Year for the District to: (i) pay for Public Safety Service Costs; (ii) pay reasonable Administrative Expenses; (iii) pay any amounts required to establish or replenish any reserve funds; and (iv) pay for reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year; less any surplus of funds available from the previous Fiscal Year's Special Tax levy. "State" means the State of California. "Taxable Property" means all of the Assessor's Parcels within the boundaries of the District and any future annexation to the District that are not exempt from the Special Tax pursuant to law or as defined herein. "Tax-Exempt Property" means an Assessor's Parcel not subject to the Special Tax. Tax-Exempt Property includes: (i) Public Property, (ii) Property Owner Association Property, (iii) Non-Residential Property, and (iv) property designated by the City or District Administrator as Tax-Exempt Property. "Undeveloped Property" means, for each Fiscal Year, all Assessor's Parcels of Taxable Property not classified as Developed Property or Entitled Property, including an Assessor's Parcel that is designated as a remainder parcel and is not identified as potential Public Property by any final documents and/or maps available to the District Administrator. "Unit" means any separate residential dwelling unit in which a person or persons may live, which comprises an independent facility capable of conveyance separate from adjacent residential dwelling units and is not considered to be for commercial or industrial use. B. ASSIGNMENT TO LAND USE CATEGORIES Each Fiscal Year using the definitions above, all Taxable Property within the District shall be classified as Developed Property, Entitled Property, or Undeveloped Property. Developed Property shall be further classified as Developed Single-Family Residence or Developed Multi-Family Residence. Commencing with the Base Year and for each subsequent Fiscal Year, all Taxable Property shall be subject to Special Taxes pursuant to Sections C and D below. A4 0000u C. MAXIMUM SPECIAL TAX RATE 1. Developed Property TABLE 1 Maximum Special Tax for Developed Property Community Facilities District No. 2005-1 (Public Safety Services) Maximum Land Use Description Special Tax Class Per Unit 1 Developed Single- $350 per Unit Family Residence 2 Developed Multi-Family $295 per Unit Residence On each July 1 following the Base Year (i.e., July 1, 2007), the Maximum Special Tax Rates in Table 1 shall be increased in accordance with the Annual Escalation Factor. Once the Maximum Special Tax Per Unit is equal to $500 per Unit, no further Annual Escalation Factor shall be applied and the Maximum Special Tax Per Unit shall not exceed $500. 2. Entitled Property TABLE 2 Maximum Special Tax for Entitled Property Community Facilities District No. 2005-1 (Public Safety Services) Maximum Land Use Description Special Tax Class Per Lot 3 Entitled Property $100 per Lot No Annual Escalation Factor shall be applied to the Maximum Special Tax Per Lot for Entitled Property. n5 QQQQ�Q 3. Undeveloped Property Undeveloped Property will be assigned a Maximum Special Tax Rate of $500 per acre or portion thereof, with a minimum rate of $100 for Undeveloped Property less than or equal to one-forth (1/4) of an Acre as described in Table 3. TABLE 3 Maximum Special Tax for Undeveloped Property Community Facilities District No. 2005-1 (Public Safety Services) Maximum Land Special Tax Use Description Per Class Parcel/Acre 4 Undeveloped $100 Assessors Property 51/4 Acre Parcel 5 Undeveloped $500 per Acre Property >114 Acre No Annual Escalation Factor shall be applied to the Maximum Special Tax Per Parcel/Acre for Undeveloped Property. 4. Tax-Exempt Property No Special Tax shall be levied on Tax-Exempt Property. 5. Multiple Land Use Classes In some instances an Assessor's Parcel may contain more than one Land Use Class. The Maximum Special Tax levied on an Assessor's Parcel shall be the sum of the Maximum Special Tax levies that can be imposed on all Land Use Classes located on that Assessor's Parcel. D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX Commencing with Fiscal Year 2006-07, and for each subsequent Fiscal Year, the District Administrator shall calculate the Special Tax Requirement based on the definitions in Section A and levy the Special Tax as follows until the amount of the Special Tax levied equals the Special Tax Requirement. First, the Special Tax shall be levied each Fiscal Year on each Assessor's Parcel of Developed Property Proportionately between Developed Single-Family Residence and Developed Multi-Family Residence up to 100% of the applicable Maximum A6 Special Tax. Second, if the Special Tax Requirement has not been satisfied by the first step, then the Special Tax shall be levied each Fiscal Year on each Assessor's Parcel of Entitled Property up to 100% of the applicable Maximum Special Tax for Entitled Property. Lastly, if the first two steps have not satisfied the Special Tax Requirement, then the Special Tax shall be levied each Fiscal Year on each Assessor's Parcel of Undeveloped Property up to 100% of the applicable Maximum Special Tax for Undeveloped Property, E. APPEALS Any taxpayer that believes that the amount of the Special Tax assigned to an Assessor's Parcel is in error may file a written notice with the District Administrator appealing the levy of the Special Tax. This notice is required to be filed with the District Administrator during the Fiscal Year the error is believed to have occurred. The District Administrator or designee will then promptly review the appeal and, if necessary, meet with the taxpayer. If the District Administrator verifies that the tax should be changed the Special Tax levy shall be corrected and, if applicable in any case, a refund shall be granted- F. EXEMPTIONS I. Residential Property Residential Properties which annually meet one or more of the following standards shall be exempt from payment of the Special Tax: a. A Residential Property consisting of one or two person(s) earning $15,300 or less gross income per year, upon complying with procedures to establish such exemption, or b. A Residential Property consisting of three persons earning $17,900 or less gross income per year, upon complying with procedures to establish such exemption, or C. A Residential Property which qualifies for either the Low Income Rate Assistance (LIRA) exemption for electrical or gas services or the Lifeline exemption for telephone services. The City is authorized and directed to promulgate administrative rules and procedures for verification of eligibility for the exemptions referred to in section F. G. MANNER OF COLLECTION Special Tax as levied pursuant to Section D above shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that the District Administrator may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to _._ 7 meet the financial obligations of the District or as otherwise determined appropriate by the District Administrator. H. TERM OF SPECIAL TAX Every five years after the establishment of the District, the City Council may reexamine, if deemed necessary by City Council, the necessity of the continuance of the Special Tax through the preparation of a Fiscal Impact Analysis, otherwise the Special Tax shall be levied in perpetuity. A 8 ---- 000013