HomeMy WebLinkAboutCC AG PKT 2005-06-13 #M 1 c):
AGENDA REPORT ‘5'"°
DATE: June 13, 2005
TO: Honorable Mayor and Council Members
THRU: John B. Bahorski, City Manager
FROM: Pamela Arends -King, Director of Administrative Services /Treasurer
SUBJECT: Approval of the annual special tax for the Communities
Facilities District No. 2002 -02 (Seal Beach Blvd/Lampson
Ave. Landscape Maintenance District)
SUMMARY OF REQUEST:
Staff requests Council approve the attached resolution approving 2005 /06 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 located along the newly developed areas
surrounding Seal Beach Blvd and Lampson Avenue. The 2005 /06 annual special tax 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. Attachment A illustrates the special tax for each area of the District.
The special tax is calculated per gross land acreage multiplied by the land area of the parcel.
The special tax collected is special revenue therefore it will not be included in general fund
revenues. The tax revenue will be used to pay for landscape maintenance. Total estimated
revenues for fiscal year 2005 /06 are $128,000. Total estimated expenditures for landscape
maintenance and administration are $125,000.
FISCAL IMPACT:
There is no fiscal impact on the General Fund.
Agenda Item /if
RECOMMENDATION:
Council approve the attached resolution approving 2005 /06 annual special tax for the
Communities Facilities District No. 2002 -02.
a tz-t,t_AL-
Pamela Arends -King
� O
Director o f ; dministrative Services /Treasurer
N �� / • � D APPROV r o :
Jo . '. Bahorski, City Manager
RESOLUTION NUMBER 5,
RESOLUTION OF THE CITY OF SEAL BEACH
COMMUNITY FACILITIES DISTRICT NO. 2002-02
ESTABLISHING ANNUAL SPECIAL TAX FOR
FISCAL YEAR 2005/2006
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 (2005/2006) 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 2005/2006 Tax
Roll subsequent to the submittal deadline of August 10, 2005, 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
«
PASSED, APPROVED AND ADOPTED BY THE City Council of Seal Beach, at a meeting
hereof held on the day of , 2005 by the following vote:
AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
Mayor
ATTEST:
Linda Devine, City Clerk
STATE OF CALIFORNIA )
COUNTY OF ORANGE )
CITY OF SEAL BEACH )
I, Linda Devine, City Clerk for the City of Seal Beach, California, do hereby certify that the
foregoing resolutions is the original copy of Resolution Number on file in that office of
the City Clerk, passed, approved an adopted by the City Council of the City of Seal Beach at
regular meeting hereof held on the day of , 2005.
Linda Devine, City Clerk
Exhibit "A"
Community Facilities District No. 2002 -02
. . 1 1
Special Tax Rates
Fiscal Year 2005/2006
Tax Area SPECIAL TAX RATES
A $ 675.26
B $ 88.91
C $ 12,065.80