HomeMy WebLinkAboutCC AG PKT 2013-07-22 #EDATE: July 22, 2013
TO: Honorable Mayor and City Council
THRU: Jill R. Ingram, City Manager
FROM: Victoria L. Beatley, Director of Finance/City Treasurer
SUBJECT: ANNUAL SPECIAL TAXES FOR COMMUNITY
FACILITIES DISTRICT NO. 2002-02 "SEAL BEACH
BLVD/ LAMPSON AVE. LANDSCAPE MAINTENANCE
DISTRICT11
see 0 0 0 • 00 a
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
Ave. beginning north of the 1-405 freeway off-ramp and ending at the City limits.
The 2013-2014 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 E
Community Facilities District No. 2002-02
Special Tax Rates
Fiscal Year 2013-2014
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 $161,444 for Fiscal Year 2013-2014.
==US IL 16 1:4 z wo N I kTA u-'T'd
There is no environmental impact related to this item.
K—A��Ukl ul W&I 4
No legal analysis is required for this item.
There is no financial impact.
[NMON ►, I , 14'k, I 071—N I M k,
That the City Council adopt Resolution No. 6388 approving the Fiscal Year 2013-
2014 annual special tax levy for Community Facilities District No. 2002-02 "Seal
Beach Blvd/Lampson Ave. Landscape Maintenance District".
girl
MIR MI-1100r,
IF
JIM615111013211t.0257- Lim
Attachments:
"illlCity I - a -
ngram, Wit�M 40 3K
Special Tax Rates
$14,683.54
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 $161,444 for Fiscal Year 2013-2014.
==US IL 16 1:4 z wo N I kTA u-'T'd
There is no environmental impact related to this item.
K—A��Ukl ul W&I 4
No legal analysis is required for this item.
There is no financial impact.
[NMON ►, I , 14'k, I 071—N I M k,
That the City Council adopt Resolution No. 6388 approving the Fiscal Year 2013-
2014 annual special tax levy for Community Facilities District No. 2002-02 "Seal
Beach Blvd/Lampson Ave. Landscape Maintenance District".
girl
MIR MI-1100r,
IF
JIM615111013211t.0257- Lim
Attachments:
"illlCity I - a -
ngram, Wit�M 40 3K
RESOLUTION NUMBER 6388
A RESOLUTION OF THE SEAL BEACH CITY COUNCIL
APPROVING THE FISCAL YEAR 2O13-2]14 ANNUAL SPECIAL
TAX LEVY FOR COMMUNITY FACILITIES DISTRICT NO. 2O02-
02 (SEAL BEACH B0WLEVARD/LAKdPSON AVENUE
LANDSCAPE MAINTENANCE DISTRICT)
WHEREAS, the City Council of the CITY OF SEAL BEACH (hereinafter referred
toem the .Agency~), has initiated procaodingn, held m public hearing, conducted
an election and received a favorable vote from the qualified electors v*1nhng to
the levy of a special tax in e community bacUiUam dimh|ct, all as authorized
pursuant to the terms and provisions of the "Mello-Roos Community Facilities Act
of 1982^, being Chapter 2.5, Port 1, Division 2, Title 5 of the Government Code
of the State of California. This Community Facilities O|mtr|ut ohoU hereinafter be
referred toaa "the 0ythcy';and
VVHEREAS. this City Council, by Ordinance as authorized by Section 53340 of
the Government Code of the State of California, has authorized the levy of
mpeoo| tax to pay for costs and expenses related to said Community Facilities
Uistricts, and this City Council is desirous to establish the specific rate of the
special tax k)be collected for the next fiscal year.
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 cd|eubad to pay for the costs and expenses
for the next fiscal year (2013-2014) for the referenced Distdd, is hereby
determined and established as net forth in the a#aohad, 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 Cnunci|, and is not in excess of that
os previously approved by the qualified electors of the District.
Section 4. The special tax shall bo collected in the same manner mu ordinary ad
valorem property taxes are collected, and uho|| be subject tnthe same pona|Uao
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 G. The County Auditor ie hereby directed to enter in the next County
assessment roll on which taxes will become due, opposite each lot orparcel of
land effected in a space marked "public improvements, special tax" orbyany
other suitable designation, the installment ofthe special tax, and for the exact
rate and amount uf said tax, reference i» made 0z the attached Exhibit ^A^
Section 7. The County Auditor shall then, at the close of the tax collection period,
promptly render to this Agency o detailed report showing the amount and/or
amounts nfsuch special tax installments, interest, penalties and percentages so
collected and from what property collected, and also provide a statement ofany
percentages retained for the expense of making any such collection,
Resolution Number 6388
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 2013 -2014 Tax Roll subsequent to the
submittal deadline of August 10, 2013, the City Council directs the City of Seal
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 22nd day of July , 2013 by the following vote:
AYES: Council Members
NOES: Council Members
ABSENT: Council Members
ABSTAIN: Council Memb
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 6388 on file
in the office of the City Clerk, passed, approved, and adopted by the City Council
at a regular meeting held on the 22nd day of July 2013.
City Clerk
Exhibit "A"
Community Facilities District No. 2002 -02
Special Tax Rates
Fiscal Year 2013 -2014
Tax Area
SPECIAL TAX RATES
A
$ 821.76
B
$ 108.19
C
$ 14,683.54