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Home My WebLink AboutCC AG PKT 2012-07-23 #H e p 9EAC"B�4 tti �± p� AGENDA STAFF REPORT - . }_ ''.441FORM--: DATE: July 23, 2012 TO: Honorable Mayor and City Council THRU: Jill R. Ingram, City Manager FROM: Shally S. Lin, Interim Director of Finance/City Treasurer SUBJECT: ANNUAL SPECIAL TAXES FOR COMMUNITY FACILITIES DISTRICT NO. 2002-02 "SEAL BEACH BLVD/ LAMPSON AVENUE LANDSCAPE MAINTENANCE DISTRICT" SUMMARY OF REQUEST: That the City Council adopt Resolution No. 6296 approving the Fiscal Year 2012- 2013 annual special tax levy for Community Facilities District No. 2002-02 "Seal Beach Blvd/Lampson Ave. Landscape Maintenance District". BACKGROUND AND ANALYSIS: In July 2003, the City Council authorized a special tax to be levied within the Communities Facilities District No. 2002-02 known as Seal Beach Boulevard/Lampson Avenue Landscape Maintenance ("the District"). The special tax is levied against parcels on the east side of Seal Beach Blvd. to Lampson Avenue beginning north of the 1-405 freeway off-ramp and ending at the City limits. The 2012-2013 annual special tax is being increased from the prior fiscal year by the annual change in the Consumer Price Index for all Urban Consumers in the Los Angeles-Riverside-Orange County area, as measured between March of the second fiscal year prior to that fiscal year and March of the fiscal year immediately preceding that fiscal year. Only parcels located within the established District are charged this special tax for landscape maintenance. The special tax is calculated per gross land acreage multiplied by the land area of the parcel. The special tax rates for each area of the District are illustrated as follows: Agenda Item H Community Facilities District No. 2002-02 Special Tax Rates Fiscal Year 2012-2013 Tax Area Special Tax Rates A $811.31 B $106.82 C $14,496.69 The special taxes collected are considered special revenue. Special revenue sources are legally restricted to specific purposes, in this case, the landscape maintenance of public properties within the District boundaries; and therefore, are not included in the General Fund revenues. Total revenues from the special tax are estimated at $159,391 for Fiscal Year 2012-2013. ENVIRONMENTAL IMPACT: There is no Environmental Impact related to this item. LEGAL ANALYSIS: No legal analysis is required for this item. FINANCIAL IMPACT: There is no Financial Impact. RECOMMENDATION: That the City Council adopt Resolution No. 6296 authorizing the FY 2012-2013 annual special taxes for the Communities Facilities District No. 2002-02. SUBMITTED BY: NOTED AND APPROVED: / i / S j /� IQ Shelly S. in, Interim • R. Ingram, C anager Director of Finance/City Treasurer Attachments: A. Resolution No. 6296 Page 2 RESOLUTION NUMBER 6296 A RESOLUTION OF THE SEAL BEACH CITY COUNCIL APPROVING THE FISCAL YEAR 2012-2013 ANNUAL SPECIAL TAX LEVY FOR COMMUNITY FACILITIES DISTRICT NO. 2002- 02 (SEAL BEACH BOULEVARD/LAMPSON AVENUE LANDSCAPE MAINTENANCE DISTRICT) WHEREAS, the City Council of the CITY OF SEAL BEACH (hereinafter referred to as the "Agency"), has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the"Mello-Roos Community Facilities Act of 1982", being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California. This Community Facilities District shall hereinafter be referred to as"the District"; and WHEREAS, this City Council, by Ordinance as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities Districts, and this City Council is desirous to establish the specific rate of the special tax to be collected for the next fiscal year. THE SEAL BEACH CITY COUNCIL DOES HEREBY RESOLVE: Section 1. That the above recitals are all true and correct. Section 2. That the special tax rates for each tax category to be used to generate special tax revenues, which will be collected to pay for the costs and expenses for the next fiscal year (2012-2013) for the referenced District, is hereby determined and established as set forth in the attached, referenced and incorporated Exhibit"A". Section 3. That the rate as set forth above does not exceed the amount as previously authorized by Ordinance of this Council, and is not in excess of that as previously approved by the qualified electors of the District. Section 4. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax. Section 5.All monies above collected shall be paid into the District funds. Section 6. The County Auditor is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land effected in a space marked "public improvements, special tax" or by any other suitable designation, the installment of the special tax, and for the exact rate and amount of said tax, reference is made to the attached Exhibit"A". Section 7. 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. Section 8. Special taxes are to be levied on all non-exempt parcels within the District. Should it be discovered that any taxable parcels are not submitted to the County Auditor for inclusion into the 2012-2013 Tax Roll subsequent to the submittal deadline of August 10, 2012, the City Council directs the City of Seal Resolution Number 6296 Beach staff or their agents to bill such parcels directly via U.S. mail using the rates as approved in Exhibit"A". PASSED, APPROVED and ADOPTED by the Seal Beach City Council at a regular meeting held on the 23rd day of July , 2012 by the following vote: AYES: Council Members NOES: Council Members ABSENT: Council Members ABSTAIN: Council Members Mayor ATTEST: City Clerk STATE OF CALIFORNIA } COUNTY OF ORANGE } SS CITY OF SEAL BEACH } I, Linda Devine, City Clerk of the City of Seal Beach, do hereby certify that the foregoing resolution is the original copy of Resolution Number 6296 on file in the office of the City Clerk, passed, approved, and adopted by the City Council at a regular meeting held on the 23rd day of July ,2012. City Clerk • Exhibit"A" Community Facilities District No.2002-02 Special Tax Rates Fiscal Year 2012-2013 Tax Area SPECIAL TAX RATES A $811.31 B $ 106.82 C $ 14,496.69