HomeMy WebLinkAboutCC AG PKT 2007-07-23 #I
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AGENDA REPORT
DATE:
July 23, 2007
TO:
Honorable Mayor and Council Members
TIIRU:
David N. Carmany, City Manager
FROM:
Greg Beaubien
Interim Director of Admini!ltrative Services/Treasurer
SUBJECT:
Approval of the annual special tax for the Community
Facilities District No. 2002-02 (Seal Beach Blvd/Lampson
Ave. Landscape Maintenance District) for FY 2007/08
SUMMARY OF REQUEST:
Staff requests Council to approve the attached resolution authorizing the 2007/08 annual special
tax for the Communities Facilities District No. 2002-02.
BACKGROUND:
In July 2003, the City Council authorized a special tax to be levied within the Communities
Facilities District No. 2002-02 (Seal Beach Boulevard/Lampson Avenue Landscape
Maintenance). 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
2007/08 annual special tax is being increased from 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 below:
Community Facilities District No. 2002-02
Special Tax Rates
Fiscal Year 2007/2008
Tax Area SPECIAL TAX RATES
A $ 733,94
B $ 96,63
C $13,114.24
Agenda Item I
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The special tax collected is accounted for as a special revenue fund. Special revenue funds are
restricted for specific purposes, in this case landscape maintenance of public properties within
the CFD boundaries and therefore not included as a revenue source in the General Fund, Total
estimated revenues for fiscal year 2007/08 are $138,000.
FISCAL IMPACT:
There is no fiscal impact on the General Fund.
RECOMMENDATION:
Staff reco=ends that Council approve the attached resolution authorizing the 2007/08 annual
special tax for the Co=unities Facilities District No, 2002-02.
Greg Beau . en
Interim D' or of Administrative Services/Treasurer
NOTED AND APPROVED:
c::>.-:f' l
David N. Carmany, City Manager
Agenda Item
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RESOLUTION NUMBER_
RESOLUTION OF THE CITY OF SEAL BEACH COMMUNITY
FACILITIES DISTRICf NO. :WO~2 ESTABUSHING ANNUAL
SPECIAL TAX FOR FISCAL YEAR 2007/2008
WHEREAS, the City Council of the CITY OF SEAL BEACH (hereinafter referred to as
the "Agency"), has imtiated proceedings, held a public hearing, conducted an election and
received a favorable vote from the qualified e1eclOl'll relating to the levy of a .peclal tax in
a community facilities district, all as authorized pUl1luant to the term. and provisions of
the "Mello-Roo. 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 refened to as '~he Distnct" and,
WHEREAS, this City Council, by Ordinance as authorized by Section 53340 of the
Government Code of the State of Cal1fornia, has authorized the levy of a special tax to
pay for costs and expenses related to .ald 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,
SECTION 1,
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOll.OWS:
That the above recttals are all true and correct.
SECTION 2,
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SECTION 3,
SECTION 4,
SECTION 5,
SECTION 6,
SECTION 7,
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That the special tax rates for each tax category to be used to
generate special tax revenue', which will be collected to pay for
the costs and expenses for the next fiscal year (200712008) for the
referenced DIStrict, is hereby determined and e.tablished as set
forth in the attached, referenced and incotporated Exhibit "A",
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 elect"," of
the District.
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
authonzed to deduct reasonable adminIstrative costs Incurred in
collectmg any said 'peClaI taX,
All monies above collected .hall be paid into the District funds,
The Auditor of the County is hereby directed to enter in the next
County assessment ran 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 .aid tax, reference i. made to the attached Exhibit "A",
The County Auditor shall then, at the close of the tax collection
period, promptly render to this Agency a detailed report .howing
the amount and/or amounts of such special tax installments,
interest, penalties and pen:entages so collected and from what
property collected, and also proVIde a statement of any percentages
retained for the expense of making any such collection,
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SECI'ION 8.
Special Taxes are to be levied on all non-exempt pan:el. within
CPO No, 2002-{)2. Should 11 be discovered that any taxable pan:el.
are not submitted to the County Auditor for inclusion into the
200712008 Tax Roll .ubsequent to the .ubmittal deadline of
Augu.t 10, 2007, the City Council directs the City of Seal Beach
.taff or their agents to bill .uch parcel. directly via V,S, mail using
the rates as approved in Exhibtt"A",
PASSED, APPROVED AND ADOPTED by the City Council of Seal Beach, at a
meetmg he=f held on the 23rd day of Julv ,2007 by the following vote:
AYES: COUNCILMEMIIERS
NOES: COUNCILMEMIIERS
ABSENT: COUNCILMEMIIERS
ABSTAIN: COUNCILMEMIIERS
Ma)'OT
A TIEST:
City CIeri<
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STATEOFCALIFORNIA )
COUNTY OF ORANGE } SS
CITY OF SEAL BEACH )
I, Linda Devine, City Clerk for the City of Seal Beach, California, do hereby certify that
the foregoing ....olution. i. the original copy of Resolution Number_ on file in the
office of the City CIeri<, passed, approved and adopted by the CIty Council of the City of
Seal Beach at a regular meebng he=f held on the 23rd day of Julv ,2007,
City Clerk
Exhibit "A"
Community Facilities Di.trict No. 2002-01
Special Tax Ratea
Fiseal Year 200712008
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Tax Area SPECIAL TAX RATES
A $ 733,94
B $ 96,63
C $ 13,114,24