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Home My WebLink AboutCC AG PKT 2008-07-14 #MAGENDA STAFF REPORT DATE: July 14, 2008 TO: Honorable Mayor and City Council THRU: David Carmany, City Manager FROM: Robbeyn Bird, CPA - Director of Administrative Services/Treasurer SUBJECT: APPROVAL OF THE ANNUAL SPECIAL TAX FOR THE COMMUNITY FACILITIES DISTRICT N0.2002-02 (SEAL BEACH BLVD/LAMPSON AVE. LANDSCAPE MAINTENANCE DISTRICT) FOR FY 2008/09 SUMMARY OF REQUEST: • Staff requests Council to approve the attached resolution authorizing the 2008/09 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 I-405 freeway off-ramp and ending at the city limits. The 2008/09 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 as follows: • Agenda Item M Page 2 Community Facilities District No. 2002-02 Special Tax Rates Fiscal Year 2008/2009 Tax Area SPECIAL TAX RATES A $ 758.01 B $ 99.80 C $ 13,544.38 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 2008/09 are $143,000. FISCAL IMPACT: There is no fiscal impact on the General Fund. RECOMMENDATION: Staff recommends that Council approve the attached resolution authorizing the 2008/09 annual special tax for the Communities Facilities District No. 2002-02. NOTED AND APPROVED: ~- . Robbe Bird, CPA David N, armany Director of Administrative Services/Treasurer City Manager • • • RESOLUTION NUMBER 5750 • RESOLUTION OF THE CITY OF SEAL BEACH COMMUNITY FACILITIES DISTRICT NO. 2002-02 ESTABLISHING ANNUAL SPECIAL TAX FOR FISCAL YEAR 2008/2009 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. NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS: 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 (2008/2009) 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 Auditor of the County 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 CFD No. 2002-02. Should it be discovered that any taxable parcels are not submitted to the County Auditor for inclusion into the 2008/2009 Tax Roll subsequent to the submittal deadline of August 10, 2008, the City Council directs Resolution Number 5750 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 City Council of Seal Beach, at a meeting hereof held on the 14th day of Julv , 2008 by the following vote: AYES: COUNCILMEMBERS NOES: COUNCILMEMBERS ABSENT: COUNCILMEMBERS ABSTAIN: COUNCILMEMBERS 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, California, do hereby certify • that the foregoing resolution is the original copy of Resolution Number 5750 on file in the office of the City Clerk, passed, approved, and adopted by the City Council of the City of Seal Beach, at a regular meeting held on the 14th day of Julv , 2008. City Clerk Exhibit "A" Community Facilities District No. 2002-02 Special Tax Rates Fiscal Year 2008/2009 Tax Area SPECIAL TAX RATES A $ 758.01 B $ 99.80 C $ 13,544.38 •