HomeMy WebLinkAboutItem PU,�. SEA( 6F�Z
AGENDA STAFF REPORT (
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DATE: July 25, 2016
TO: Honorable Mayor and City Council
THRU: Jill R. Ingram, City Manager
FROM: Victoria L. Beatley, Director of Finance /City Treasurer
SUBJECT: APPROVAL OF THE ANNUAL SPECIAL TAXES FOR
COMMUNITY FACILITIES DISTRICT NO. 2002 -02
"SEAL BEACH BLVD/ LAMPSON AVE. LANDSCAPE
MAINTENANCE DISTRICT"
SUMMARY OF REQUEST:
That the City Council adopt Resolution No. 6673 approving the Fiscal Year 2016-
2017 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
Ave. beginning north of the 1 -405 freeway off -ramp and ending at the City limits.
The 2016 -2017 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:
(Intentionally Left Blank)
Agenda Item P
Community Facilities District No. 2002 -02
Special Tax Rates
Fiscal Year 2016 -2017
Tax Area
Special Tax Rates
A
$848.73
B
$111.74
C
$15,165.53
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 $166,743 for Fiscal Year 2016 -2017.
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. 6673 authorizing the 2016 -2017
annual special taxes for the Communities Facilities District No. 2002 -02.
SU
Victoria L. Beatley
Director of Finance /City Treasurer
Attachments:
A. Resolution No. 6673
Page 2
NOTED AND APPROVED:
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RESOLUTION NUMBER 6673
A RESOLUTION OF THE SEAL BEACH CITY COUNCIL
APPROVING COMMUNITY FACILITIES DISTRICT NO. 2002 -02
ESTABLISHING ANNUAL SPECIAL TAX FOR FISCAL YEAR
2016 -2017
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 (2016 -2017) 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
Resolution Number 6673
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 2016 -2017 Tax Roll subsequent to the
submittal deadline of August 10, 2016, 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 25th day of July , 2016 by the following vote:
AYES: Council Members
NOES: Council Members
ABSENT: Council Members
ABSTAIN: Council Members
Sandra Massa - Lavitt, Mayor
ATTEST:
Robin L. Roberts, City Clerk
Resolution Number 6673
STATE OF CALIFORNIA }
COUNTY OF ORANGE } SS
CITY OF SEAL BEACH }
I, Robin Roberts, City Clerk of the City of Seal Beach, do hereby certify that the
foregoing resolution is the original copy of Resolution Number 6673 on file in the
office of the City Clerk, passed, approved, and adopted by the City Council at a
regular meeting held on the 25th day of July , 2016.
Robin L. Roberts, City Clerk
Resolution Number 6673
Exhibit "A"
Community Facilities District No. 2002 -02
Special Tax Rates
Fiscal Year 2016 -2017
Tax Area
SPECIAL TAX RATES
A
$848.73
B
$111.74
C
$15,165.53