HomeMy WebLinkAbout22066 - RESOLUTIONS - 10/17/2007 RESOLUTION NO. 22066
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PALM SPRINGS, CALIFORNIA, FORMING AND
ESTABLISHING A COMMUNITY FACILITIES DISTRICT
NO. 2007-1 (PUBLIC SAFETY SERVICES) AND
AUTHORIZING THE SUBMITTAL OF LEVY OF SPECIAL
TAXES TO QUALIFIED ELECTORS.
WHEREAS, on September 5, 2007, this City Council adopted a resolution entitled
"Resolution of the City Council of the City of Palm Springs, California, Declaring its
Intention to Establish Community Facilities District No. 2007-1 (Public Safety Services)
and to Authorize the Levy of a Special Tax therein to Finance Certain Services" (the
'Resolution of Intention"), stating its intention to form Community Facilities District No.
2007-1 (the "CFD") and authorize the levy of a special tax within said CFD, pursuant to
Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311, of the
California Government Code (the "Act"); and
WHEREAS, the Resolution of Intention, incorporating a map of the proposed
boundaries of the CFD and stating the services to be provided, the estimated cost of
providing such services, and the rate and method of apportionment of the special tax to
be levied within the CFD to pay for the services, is on file with the City Clerk and the
provisions thereof are incorporated herein by this reference as if fully set forth herein;
and
WHEREAS, on this date, this City Council held a public hearing as required by the Act
and the Resolution of Intention relative to the proposed formation of the CFD; and
WHEREAS, at the hearing all interested persons desiring to be heard on all matters
pertaining to the formation of the CFD, the services to be provided therein and the levy
of such special tax were heard and a full and fair hearing was held; and
WHEREAS, at the hearing evidence was presented to this City Council on such matters
before it, including a special report (the "Report") as to the services to be provided
through the CFD and the costs thereof, a copy of which is on file with the City Clerk,
and this City Council at the conclusion of said hearing is fully advised in the premises;
and
WHEREAS, written protests with respect to the formation of the CFD, the furnishing of
specified types of services and the rate and method of apportionment of the special
taxes have not been filed with the City Clerk by fifty percent (50%) or more of the
registered voters residing within the territory of the CFD or property owners of one-half
(1/2) or more of the area of land within the CFD and not exempt from the proposed
special taxes; and
WHEREAS, the special tax proposed to be levied in the CFD to pay for the proposed
services has not been eliminated by protest by fifty percent (50%) or more of the
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registered voters residing within the territory of the CFD or the owners of one-half (1/2)
or more of the area of land within the CFD and not exempt from the special taxes_
NOW, THEREFORE, IT IS HEREBY RESOLVED DETERMINED AND ORDERED BY
THE CITY COUNCIL OF THE CITY OF PALM SPRINGS:
SECTION 1 Recitals. The foregoing recitals are true and correct.
SECTION 2 Public Hearing. On this date, pursuant to notice thereof duly given as
provided by law, the City Council held a public hearing with respect to the establishment
of the CFD and the annual levying of specified special taxes on taxable property within
the CFD to pay for public services for the CFD as described in Section 7 hereof.
SECTION 3 No Maiority Protest. The proposed special tax to be levied within the CFD
has not been precluded by majority protest pursuant to section 53324 of the Act.
SECTION 4 Prior Proceedings Valid. All prior proceedings taken by this City Council in
connection with the establishment of the CFD and the levy of the special tax have been
duly considered and are hereby found and determined to be valid and in conformity with
the Act.
SECTION 5 Name of the CFD. The community facilities district designated "City of
Palm Springs Community Facilities District No. 2007-1" is hereby established pursuant
to the Act.
SECTION 6 Boundaries of the CFD. The boundaries of the CFD, as set forth in the
map of the CFD heretofore recorded in the Riverside County Recorder's Office on
September 11, 2007, in Book 72 at Pages 17 and 18 as Document No. 2007-0576529
of Maps of Assessment and Community Facilities Districts, are hereby approved, are
incorporated herein by reference and shall be the boundaries of the CFD.
SECTION 7 Description of Services. The type of public services proposed to be
financed by the CFD and pursuant to the Act shall consist of those items shown in
Exhibit "A" hereto and by this reference incorporated herein (the "Services").
SECTION 8 Special Tax.
a. Except to the extent that funds are otherwise available to pay for
the Services, a special tax (the "Special Tax") sufficient to pay the costs thereof,
secured by the recordation of a continuing lien against all non-exempt real
property in the CFD, is intended to be levied annually within the CFD, and
collected in the same manner as ordinary ad valorem property taxes or in such
other manner as may be prescribed by this City Council-
b. The proposed rate and method of apportionment of the Special Tax
among the parcels of real property within the CFD, in sufficient detail to allow
each landowner within the proposed CFD to estimate the maximum amount such
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owner will have to pay, are shown in Exhibit "B" attached hereto and hereby
incorporated herein.
SECTION 9 Report. The Report is hereby approved and is made a part of the record
of the public hearing regarding the formation of the CFD, and is ordered to be kept on
file with the City Clerk as part of the transcript of these proceedings.
SECTION 10Increased Demands. It is hereby found and determined that the Services
are necessary to meet increased demands placed upon local agencies as the result of
development occurring in the CFD boundaries.
SECTION 11 Responsible Official. The Finance Director of the City of Palm Springs,
City Hall, 3200 East Tahquitz Canyon Way, Palm Springs, CA 92262, telephone
number (760) 323-8299, is the officer of the CFD who will be responsible for annually
preparing a current roll of the levy of the Special Tax obligations by assessor's parcel
number and who will be responsible for estimating future levies of the Special Tax.
SECTION 12Tax Lien. Upon recordation of a notice of special tax lien pursuant to
Section 3114.5 of the California Streets and Highways Code, a continuing lien to secure
each levy of the Special Tax shall attach to all nonexempt real property in the CFD and
this lien shall continue in force and effect until the Special Tax obligation is prepaid and
permanently satisfied and the lien canceled in accordance with law or until collection of
the Special Tax by the CFD ceases.
SECTION 13APpropriations Limit. In accordance with the Act, the annual
appropriations limit, as defined by subdivision (h) of Section 8 of Article XIII B of the
California Constitution, of the CFD is hereby preliminarily established at $4,000,000 and
such appropriations limit shall be submitted to the voters of the CFD as hereafter
provided. The proposition establishing such annual appropriations limit shall become
effective if approved by the qualified electors voting thereon and shall be adjusted in
accordance with the applicable provisions of the Act and the Constitution.
SECTION 14 Description of Voting Procedures. The voting procedures to be followed in
conducting the special election on (i) the proposition of the annual levy of the Special
Tax and (ii) the proposition with respect to the establishment of an appropriations limit
for the CFD in the amount of $4,000,000, if the CFD is established and such special
election (the "Special Election") is held, shall be as follows:
a. If at least 12 persons have been registered to vote within the
territory of the CFD for each of the 90 days preceding the close of the public or
protest hearing (the "protest hearing"), the vote in the Special Election shall be
by the registered voters of the CFD with each voter having one vote. In that
event, the Special Election shall be conducted by the City Clerk, and shall be
held on a date selected by the City Council in conformance with the provisions of
Section 53326 of the California Government Code and pursuant to the provisions
of the California Elections Code governing elections of cities, insofar as they may
be applicable, and pursuant to said Section 53326 the ballots for the Special
Election shall be distributed to the qualified electors of the CFD by mail with
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return postage prepaid or by personal service, and the Special Election shall be
conducted as a mail ballot election.
b. If 12 persons have not been registered to vote within the territory of
the CFD for each of the 90 days preceding the close of the protest hearing, and
pursuant to Section 53326 of the California Government Code, the vote is
therefore to be by the landowners of the CFD, or their authorized
representatives, with each landowner of record at the close of the protest hearing
having one vote for each acre or portion of an acre of land that he or she owns
within the CFD, the Special Election shall be conducted by the City Clerk
pursuant Section 53326 of the California Government Code as follows:
(i) The Special Election shall be held on the earliest date,
following adoption by the City Council of the Resolution of Formation
establishing the CFD pursuant to Section 53325.1 of the California
Government Code, and a resolution pursuant to Section 53326 of said
Code submitting the propositions with respect to: (i) the levy of special
taxes to finance additional police services, fire protection and suppression
services, and life safety services and (ii) the establishing of an
appropriations limit therefore to the qualified electors of the CFD, upon
which such election can be held pursuant to said Section 53326 which
may be selected by the City Council, or such earlier date as the owners of
land within the CFD and the City Clerk agree and concur is acceptable.
(ii) Pursuant to said Section 53326, the Special Election may be
held earlier than 90 days following the close of the protest hearing if the
qualified electors of the CFD waive the time limits for conducting the
election set forth in said Section 53326 by unanimous written consent and
the City Clerk concurs in such earlier election date as shall be consented
to by the qualified electors.
(iii) Pursuant to said Section 53326, ballots for the Special
Election shall be distributed to the qualified electors by the City Clerk by
mail with return postage prepaid, or by personal service.
(iv) Pursuant to applicable sections of the California Elections
Code governing the conduct of mail ballot elections of cities, and
specifically Division 4 (commencing with §4000 of the California Elections
Code with respect to elections conducted by mail), the City Clerk shall
mail (or deliver) to each qualified elector an official ballot in a form
specified by the City Council in the resolutions calling the Special Election,
and shall also mail to all such qualified electors a ballot pamphlet and
instructions to voter, including a sample ballot identical in form to the
official ballot but identified as a sample ballot, an impartial analysis by
Counsel pursuant to Section 9280, as amended, of said Code with
respect to the ballot propositions contained in the official ballot, arguments
and rebuttals, if any, pursuant to Sections 9281, as amended, to 9287, as
amended, inclusive, and 9295, as amended, of said Code, a return
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identification envelope with prepaid postage thereon addressed to the City
Clerk for the return of voted official ballots, and a copy of the form of
Resolution of Formation establishing the CFD, adopted by the City
Council pursuant to Section 53325.1 of the California Government Code,
and the exhibits thereto; provided, however, that such analysis and
arguments may be waived with the unanimous consent of all the
landowners, or their authorized representatives, and in such event a
finding regarding such waivers shall be made in the resolution adopted by
the City Council calling the Special Election.
(v) The official ballot to be mailed (or delivered) by the City
Clerk to each landowner, or their authorized representative, shall have
printed or typed thereon the name of the landowner and the number of
votes to be voted by the landowner and shall have appended to it a
certification to be signed by the person voting the official ballot which shall
certify that the person signing the certification is the person who voted the
official ballot, and if the landowner is other than a natural person, that he
or she is an officer of or other person affiliated with the landowner entitled
to vote such official ballot, that he or she has been authorized to vote
such official ballot on behalf of the landowner, that in voting such official
ballot it was his or her intent, as well as the intent of the landowner, to
vote all votes to which the landowner is entitled based on its land
ownership on the propositions set forth in the official ballot as marked
thereon in the voting square opposite each such proposition, and further
certifying as to the acreage of the landowner's land ownership within the
CFD.
(vi) The return identification envelope delivered by the City Clerk
landowner shall have printed or typed thereon the following: (i) the name
of the landowner, (ii) the address of the landowner, (iii) a declaration
under penalty of perjury stating that the voter is the landowner, or the
authorized representative of the landowner entitled to vote the enclosed
ballot, and is the person whose name appears on the identification
envelope, (iv) the printed name and signature of the voter, (v) the
address of the voter, (vi) the date of signing and place of execution of said
declaration, and (vii) a notice that the envelope contains an official ballot
and is to be opened only by the City Clerk.
(vii) The instruction to voter form to be mailed by the City Clerk to
the landowners, or their authorized representatives, shall inform them that
the official ballots shall be returned to the City Clerk properly voted as
provided thereon and with the certification appended thereto properly
completed and signed in the sealed return identification envelope with the
certification thereon completed and signed and all other information to be
inserted thereon properly inserted not later than 6:00 p.m. on the date of
the election, or immediately after the Resolution Calling the Special
Election is adopted
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(viii) Upon receipt of the return identification envelopes which are
returned prior to the voting deadline on the date of the election, the City
Clerk shall canvass the votes cast in the Special Election, and shall file a
statement with the City Council as to the results of such canvass and the
election on each proposition set forth in the official ballot.
SECTION 15Annexation Territory. Other property within the boundaries of the CFD
may be annexed into the CFD upon the condition that parcels within that territory may
be annexed only with the unanimous approval of the owner or owners of each parcel or
parcels at the time that parcel or those parcels are annexed.
SECTION 16 Exempt Property. Pursuant to Section 53340 of the California Government
Code, properties of entities of the state, federal and local governments or used for
public rights of way or other public uses shall be exempt from the levy of special taxes
of the CFD.
SECTION 17 Effective Date. This resolution shall take effect upon its adoption.
ADOPTED this 17" day of October, 2007.
David H. Read ' Manager
ATTEST:
?m221T:
hompson, City Clerk
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF PALM SPRINGS )
I, JAMES THOMPSON, City Clerk of the City of Palm Springs, hereby certify that
Resolution No. 22066 is a full, true and correct copy, and was duly adopted at a regular
meeting of the City Council of the City of Palm Springs on the 17t" day of October,
2007, by the following vote:
AYES: Councilmember Foat, Councilmember Mills, Mayor Pro Tern Pougnet,
and Mayor Oden.
NOES: Councilmember McCulloch.
ABSENT: None.
ABSTAIN: None.
�i mes Thompson, City Clerk
//city of Palm Springs, California
Resolution No. 22066
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EXHIBIT A
DESCRIPTION OF SERVICES
Resolution No. 22066
Page 8
DESCRIPTION OF SERVICES
New police services, fire protection and suppression services, and life
safety services (the "Services") of the City of Palm Springs required to
sustain the service delivery capability for emergency and non-emergency
services to new growth areas of the City of Palm Springs, including but not
limited to, equipment, vehicles, ambulances and paramedics, fire
apparatus, services, supplies and personnel; provided, however, that any
increases in special taxes for costs related to employee wages and
benefits shall be limited as provided in the Rate and Method of
Apportionment of the Special Taxes to fund such Services.
Resolution No. 22066
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EXHIBIT B
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
Resolution No. 22055
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RATE AND METHOD OF APPORTIONMENT
CITY OF PALM SPRINGS
COMMUNITY FACILITIES DISTRICT NO. 2007-1
(PUBLIC SAFETY SERVICES)
A Special Tax of Community Facilities District No. 2007-1 (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 2008-09 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:
"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 Angel es-Rive rsid e-
Orange County, CA as reflected in the then-current April update. The annual CPI
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 District Administrator shall select a reasonably comparable index.
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"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, 2008.
"BIA" means the Bureau of Indian Affairs within the Department of the Interior
and any tribe acting on behalf of the BIA.
"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 an Assessor's Parcel of Developed
Property for which a building permit has been issued for purposes of constructing
a residential structure consisting of more than one residential Dwelling Unit which
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 prior to May 1st preceding the Fiscal Year in which
the Special Tax is being levied.
"Developed Single-Family Residence" means an Assessors' Parcel 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. 2007-1 (Public Safety
Services) of the City of Palm Springs.
"Dwelling Unit" means any separate residential unit in which a person or persons
may live, which includes provisions for sleeping, cooking and sanitation, and is
not considered to be for commercial or industrial use.
"Fiscal Year" means the period starting July 1 and ending on the following June
30.
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"Government Land" means an area of land, or interest therein, in which the
Surface Estate is owned by the United States of America and administered by
the BIA.
"Indian Land" means an area of land in which Interest in the Surface Estate is
owned by a tribe or individual Indian, including but not limited to Government
Land or Tribal Land.
"Interest" means an ownership right to the Surface Estate of Indian Land that
may be unlimited or uncertain in duration.
"Land Use Class" means any of the classes listed in Table 1.
"Lease" means a written agreement between the Government or Indian
landowner(s) and the Lessee, whereby the Lessee is granted a right to
possession of Government or Indian Land, for a specified purpose and duration.
"Leasehold Interest" means the Lessee's independent and exclusive right to
possession of, or claim to, the property under the terms and conditions specified
in the Lease or Sublease- For purposes of this definition, Leasehold Interest is
also referred to as possessory interest within the County.
"Lessee" means a person or entity who has acquired a legal right of possession
to Indian Land by a Lease or Permit as defined in Section A, for which said
person or entity holds a possessory interest in the property. For purposes of this
definition, the Lessee may also be referred to as the tenant.
"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 which is classified as either a Single-Family
Residence or a Multi-Family Residence as defined in Section A.
"Non-Residential Property" means an Assessors' Parcel for which a building
permit(s) has been issued for a non-residential use and does not contain any
residential Dwelling Units as defined in Section A.
"Permit" means a written agreement between the Indian Landowner(s) and the
applicant for the permit, also referred to as a permittee, whereby the permittee is
granted a revocable privilege to use Indian Land or Government Land, for a
specified purpose.
"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.
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'"Proportionately" means in a manner such that the ratio of the actual Special Tax
levied to the Maximum Special Tax is equal for all Assessor's Parcels within
classified as Developed Property.
"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. 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 Developed 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; less any surplus of funds available from the previous Fiscal Year's
Special Tax levy,
"State" means the State of California.
"Sublease" means a written agreement by which the Lessee grants to an
individual or entity a right to possession no greater than that held by the Lessee
under the Lease.
"Surface Estate" means ownership of the surface of a particular area of land by
any person or persons who holds record title to the surface of the land, and
which is identified by the ownership records of the County in which the real
property is situated.
"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.
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"Tribal land" means the Surface Estate of land or any interest therein held by the
United States of America in trust for a tribe, band, community, group or pueblo of
Indians, and land that is held by a tribe, band, community, group or pueblo of
Indians, subject to federal restrictions against alienation or encumbrance, and
includes such land reserved for BIA administrative purposes when it is not
immediately needed for such purposes.
B. ASSIGNMENT TO LAND USE CATEGORIES
Each Fiscal Year using the definitions above, all property within the District shall
be classified as either Developed Property or Tax-Exempt Property. Developed
Property shall be further classified as either a Developed Single-Family
Residence or a Developed Multi-Family Residence. Commencing with the Base
Year and for each subsequent Fiscal Year, all Developed Property shall be
subject to Special Taxes pursuant to Sections C and D below.
C. MAXIMUM SPECIAL TAX RATE
1. Developed Property
TABLE 1
Maximum Special Tax for Developed Property
Community Facilities District No. 2007-1
(Public Safety Services)
Land Use Description Maximum Special
Class Tax
1 Developed Single-Family $362.24 per
Residence Dwelling Unit
2 Developed Multi-Family $305.32 per
Residence Dwelling Unit
On each July 1 following the Base Year (i.e., July 1, 2008), the Maximum Special
Tax Rates in Table 1 shall be increased in accordance with the Annual
Escalation Factor. Once the Maximum Special Tax per Dwelling Unit is equal to
$500 per Dwelling Unit, no further Annual Escalation Factor shall be applied and
the Maximum Special Tax per Dwelling Unit shall not exceed $500.
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2. Tax Exempt Property
No Special Tax shall be levied on Tax-Exempt Property.
3- 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 2008-09, 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 upon each Dwelling Unit of
the Leasehold Interest (also known as the "possessory interest") as follows, until
the amount of the Special Tax levied equals the Special Tax Requirement. The
Special Tax shall be levied each Fiscal Year upon the Leasehold Interest of each
Assessor's Parcel of Developed Property Proportionately between Developed
Single-Family Residential Dwelling Units and Developed Multi-Family Residential
Dwelling Units up to 100% of the applicable Maximum Special Tax.
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, an adjustment shall be made.
F. EXEMPTIONS
1. Assessor Parcels classified as Developed Property
Developed 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)
collectively 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 collectively
earning $17,900 or less gross income per year, upon complying
with procedures to establish such exemption, or
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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
The 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 meet the financial obligations of the District or as otherwise
determined appropriate by the District Administrator.
N. 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.
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