RES-1989-05311009 30
JHHW:P,J'r:c~
021489
J6690
RESOLUTION NO. 8 9 R- 5 3
A RESOLUTION OF FORMATION OF COMMUNITY FACILITIES
DISTRICT NO. 1989-2 (THE HIGHLANDS), AUTHORIZING THE LEVY OF
A SPECIAL TAX WITHIN THE DISTRICT, PRELIMINARILY
ESTABLISHING AN APPROPRIATIONS LIMIT FOR THE DISTRICT AND
SUBMITTING LEVY OF THE SPECIAL TAX AND THE ESTABLISHMENT
OF THE APPROPRIATIONS LIMIT TO THE QUALIFIED ELECTORS OF
THE DISTRICT
Community Facilities District No. 1989-2
(The Highlands)
RESOLVED by the City Council of the City of Anaheim (the "City") that:
WHEREAS, on December 20, 1988, this City Council adopted a resolution entitled
'A Resolution of Intention to Establish a Community Facilities District and to Authorize
the Levy of Special Taxes Pursuant to the Mello-Roos Community Facilities Act of 1982"
(the "Resolution of Intention") stating its intention to form Community Facilities District
No. 1989-2 (The Highlands) (the "District"), of the City pursuant to the Mello-Roos
Community Facilities Act of 1982, as amended (the "Act"); and
WHEREAS, the Resolution of Intention, incorporating a map of the proposed
boundaries of the District and stating the facilities and services to be provided, the cost
of providing such facilities and services, and the rate and method of apportionment of the
special tax to be levied within the District to pay the principal and interest on bonds
proposed to be issued with respect to the District and the annual costs of such services
and the administration costs of the District, is on file with the City Clerk and the
provisions thereof are incorporated herein by this reference as if fully set forth herein;
and
WHEREAS, on February 7, 1989, this City Council held a noticed public hearing
as required by the Act and the Resolution of Intention relative to the proposed formation
of the District; and
WHEREAS, at said hearing all interested persons desiring to be heard on all
matters pertaining to the formation of the District the facilities and services to be
provided therein and the levy of said special tax were heard and a full and fair hearing
was held; and
WHEREAS, at said hearing evidence was presented to this City Council on said
matters before it, including a report by the Director of Public Works (the "Preliminary
Report") as to the facilities and services to be provided within the District and the costs
thereof, a copy of which is on file with the City Clerk, and this City Council at the
conclusion of said hearing is fully advised in the premises; and
WHEREAS, said hearing was continued to this date, and a revised Preliminary
Report (the "Report") was submitted to this City Council prior to this date; and
WHEREAS, the facilities to be provided for the District as described in the Report
were substantially different from those contained in the Resolution of Intention and the
Preliminary Report in that the list of facilities to be financed by the District in the Report
eliminates several of the facilities listed in the Resolution of Intention and the
Preliminary Report; and
WHEREAS, copies of the Report have been delivered to the landowners within the
District prior to the date hereof; and
WHEREAS, this City Council, with the aid of its staff and consultants has
reviewed the rate and method of apportionment of the proposed special taxes as
described in the Resolution of Intention and has determined to make changes thereto;
and
WHEREAS, the revised rate and method of apportionment of the special taxes is
set forth in Exhibit B hereto and has been submitted to the landowners within the
District prior to the date hereof; and
WHEREAS, written protests with respect to the formation of the District and/or
the furnishing of specified types of facilities and services as listed in the Report have not
been filed with the City Clerk by fifty percent (50c~:) or more of the registered voters
residing within the territory of the District or property owners of one-half (1/2) or more
of the area of land within the District and not exempt from the special tax; and
WHEREAS, the special tax proposed to be levied in the District to pay for the
proposed facilities and services to be provided therein, as set forth in Exhibit B hereto,
has not been eliminated by protest by fifty percent (50~) or more of the registered voters
residing within the territory of the District or the owners of one-half (1/2) or more of the
area of land within the District and not exempt from the special tax.
NOW, THEREFORE, IT IS HEREBY ORDERED as follows:
1. The foregoing recitals are true and correct.
2. The proposed special tax to be levied within the District has not been
precluded by majority protest pursuant to Section 53324 of the Act.
3. All prior proceedings taken by this City Council in connection with the
establishment of the District and the levy of the special tax have been duly considered
and are hereby found and determined to be valid and in conformity with the Act.
4. The community facilities district designated "Community Facilities District No.
1989-2 (The Highlands)" of the City is hereby established pursuant to the Act.
-2-
5. The description and map of the boundaries of the District, as described in the
Resolution of Intention and set forth in the map of the District recorded in the Orange
County RecordeFs Office at Book 45 of Maps of Assessment and Community Facilities
Districts at Page 48, are hereby approved, are incorporated herein by reference and shall
be the boundaries of the District.
6. The type of public facilities proposed to be financed by the District and services
to be provided for by the District pursuant to the Act shall consist of those items listed as
facilities on Exhibit A hereto and by this reference incorporated herein (the "Facilities")
and those items listed as services in Exhibit A hereto (the "Services") respectively.
7. It is hereby found and determined that the Facilities and the Services are
necessary to meet increased demands placed upon local agencies as the result of
development occurring in the District.
8. Except to the extent that funds are otherwise available to the District to pay
for the Facilities and the Services, and/or the principal and interest as it becomes due on
bonds of the District issued to acquire the Facilities and pay the initial costs of providing
the Services, a special tax sufficient to pay the costs thereof is intended to be levied
annually within the District, and collected in the same manner as ordinary ad valorem
property taxes. The proposed rate and method of apportionment of the special tax among
the parcels of real property within the District, in sufficient detail to allow each
landowner within the proposed District to estimate the probable maximum amount such
owner will have to pay, are described in Exhibit B attached hereto and by this reference
incorporated herein.
9. The Finance Department of the City of Anaheim, 200 South Anaheim
Boulevard, Anaheim, California 92805, telephone number (714) 999-5195 is the
department within the City which will be responsible for preparing annually a current
roll of special tax levy obligations by assessor's parcel number and which will be
responsible for estimating future special tax levies pursuant to Section 53340.1 of the
Act.
10. Upon recordation of a notice of special tax lien pursuant to Section 3114.5 of
the California Streets and Highways Code, a continuing lien to secure each levy of the
special tax shall attach to all nonexempt real property in the District and this lien shall
continue in force and effect until the special tax obligation is prepaid and permanently
satisfied and the lien canceled in accordance with law or until collection of the tax by the
City ceases.
11. In accordance with Section 53325.7 of the Act, the appropriations limit, as
defined by subdivision (h) of Section 8 of Article XIII B of the California Constitution, of
the District is hereby preliminarily established at $100,000,000 and said appropriations
limit shall be submitted to the voters of the District as hereafter provided. The
proposition establishing said appropriations limit shall become effective if approved by
the qualified electors voting thereon and shall be adjusted in accordance with the
applicable provisions of Section 53325.7 of the Act.
12. Pursuant to the provisions of the Act, the proposition of the levy of the special
tax and the proposition of the establishment of the appropriations limit specified above
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shall be submitted to the qualified electors of the District at an election the time, place
and conditions of which election shall be as specified by a separate resolution of this City
Council.
PASSED AND ADOPTED this 21st day of February, 1989.
ATTEST:
City Clerk
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CLERK
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF ANAHEIM )
I, LEONORA N. SOHL, City Clerk of the City of Anaheim, do hereby certify that
the foregoing Resolution No. 89R-53 was introduced and adopted at a regular
meeting provided by law, of the City Council of the City of Anaheim held on
the 21st day of February, 1989, by the following vote of the members thereof:
AYES:
COUNCIL MEMBERS: Daly, Ehrle, Pickler, and Hunter
NOES:
COUNCIL MEMBERS: None
ABSTAINED: COUNCIL MEMBERS: Kaywood
ABSENT: COUNCIL MEMBERS: None
AND I FURTHER CERTIFY that the Mayor of the City of Anaheim signed said
Resolution No. 89R-53 on the 22nd day of February, 1989.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal
of the City of Anaheim this 22nd day of February, 1989.
CITY CLERK OF THE CITY OF ANAHEIM
( SEAL)
I, LEONORA N. SOHL, City Clerk of the City of Anaheim, do hereby certify that
the foregoing is the original of Resolution No. 89R-53 duly passed and adopted
by the Anaheim City Council on February 21, 1989.
CITY CLERK OF THE CITY OF ANAHEIM
EXHIBIT A
COMMUNITY FACILITIES DISTRICT NO. 1989-2
(THE HIGHLANDS)
DESCRIPTION OF FACILITIES TO BE FINANCED BY THE DISTRICT
Improvements to Serrano Avenue, Imperial Highway and Santa Aha Canyon
Road; improvements to Deer Canyon Park (including storm drain improvements); and a
portion of the costs of a police substation; all as more fully described in the Project.
DESCRIPTION OF SERVICES TO BE PROVIDED BY THE DISTRICT
Police and fire services, as described in the Report.
A-1
EXHIBIT B
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
B-1
.RATR ;%ND, METHOD oF .AppORT_ION~ENT
A Special Tax applicable to each Assessor's Parcel in COmmunity
Facilities District No. 1989-2 (The Highlands) (herein "CFD No.
1989-2") shall be levied and collected according to the tax
liability determined by the City Council of the City of Anaheim
acting in its capacity as the legislative body of CFD No. 1989-2
(herein the ,,Board") through the application of the appropriate
amount or rate for "Developed Property" or ,,Undeveloped
Property", as described below. Ail of the property in CFD No.
1989-2, unles~ exempted by law or by the provisions of Section E
below, shall be taxed for the purposes, to the extent and in the
manner herein provided.
~. D=Ofi~itions.
The terms hereinafter set forth have the following meanings:
,,Apartment" means a building or buildings comprised of
residential units available for rental by the general
public.
"Base Maximum Special Tax" means an amount equal to $.07 per
square foot of lot applicable to each Developed Property.
,,Condominium"--means a unit meeting the statutory definition
of a condominium contained in Civil Code Section 1351.
,,Developed Property" means all Asse~or'm Parcels in CFD No.
1989-2 for which a foundation building permit was issued as
of March I of the preceding Fiscal Year.
"Fiscal Year" means the period starting on July I and ending
the following June 30.
,,Maximum Special Tax" means the maximum Special Tax,
determined in accordance with Section C, that can be levied
by the Board in any Fiscal Year for each class of Developed
Property and for Undeveloped Property, as applicable.
,,Religiou~ Property" is all property that is currently
exempt from ad valorem property taxes because it is owned
and/or operated by a religious organization.
"Taxable Property" is all of the area within the boundaries
of CFD 1989-2 whic~ is not exempt from the Special Tax
pursuant to law or Section E below. ~
"Undeveloped Property" means all Taxable Property in CFD No.
1989-2 not classified as Developed Property.
Pag~ 2
B. Xssiq~m~t to,~a_~d Use Class.. .
On July i of each year, all Taxable Property within CFD No.
1989-2 shall be categorized either as a Developed Property
or an Undeveloped Property and shall be ~ubject to tax in
accordance with the rate and method of apportionment
determined pursuant to Sections C and D below.
For purposes of determining the applicable Maximum Special
Tax pursuant to Section C, Developed Property shall be
assigned to one of the classes designated in Table i below.
Developed Property consisting of single-family de=ached
residential or paired home development shall be assigned to
Classes I through 3 based upon the square footage of the
improvements to be constructed on an Assessor's Parcel as
set forth in the most recent building permit issued for such
property. The square footage of a structure assigned to
Classes i through 3 shall be calculated by measuring the
internal living space of each unit locate~ within the
Assessor's Parcel, exclusive of garages or other structures
which are not u~ed as living spaces. Property shall be
assigned ko Classes 4 and 5 based upon whether it is a
condominium or apartment development. Commercial and
industrial property shall be assigned to Class 6. The
square footage of a commercial or industrial building
assigned to Class 6 shall be computed from the gross square
footage for the building as reflected in the building plans
upon which the building permit was issued.
c. Maxim:,_e ..Special. T. aX Rate._
1. Developed Property
The Maximum Special Tax for an Assessor's Parcel
classified as DeVelOped Property in Classes i through 7
shall be the grea~er of (i) the amoun= derived by
multiplying the sTaare footage of such Assessor's
Parcel times the Base MaXimum Special Tax or (ii) the
amount determined by reference to Table 1. For
purposes o~ this Section C, the acreage or square
footage of an Assessor's Parcel shall be determined by
reference to the most current parcel map or other
subdivision tract map.
2. ~n~evel~.ped PrOperty.-
The Maximum Special TaX for Undeveloped Property
shall be $3,400 per acre.
Page 3
T~BLE 1
Maxim.u.m SDecia.l Ta×es OD_ProDert_v_
in Communi.t.y Faciliti.e.$ Distr!c_t ~O. 1989..--2
Per Unit (ReSidential) and
~er Acre Lcommercial_and Indu.stria!)
class Land .Use
I Single Family
Detached
Square
F.o_ota~e
Annual Special
T_aK Rates
9-,700 $1,181
per unit*
Total Maximum
Taxes Paid Over
Expected Term
of Bond Issue
_ _(._2_5 Years)
$29,525 per unit
2 Single Family 2,250-2,700
Detached ._
$1,136
per unit*
$28,400 per unit
3 Single Family < 2,250 $ 908
Detached per unit*
$22,700 per unit
Condominiums
$ 545
per unit
$13,625 per unit
5 Apartments $ 364
per unit
$ 9,125 per unit
6 Commercial/ $2,479
Industrial per acre
$86,975 per acre
7 Religiou~ $1,800
Property per acre
$45,000 per acre
· Taxes may exceed these levels if the base maximum tax
alternative is used ($0.07 per square foot of lot space). This
would only apply to classe~ 1 - 3 if the 1ct size is larger than
usual for ~hat category of land use. The base maximum tax will
be applied if the lot is larger than 7,381 square feet in Class
1, larger ~han 7,100 square feet in Class 2, or larger than 5,675
square feet in Class 3.
Page 4
D,
Method of ~mortionmant o~ the ~_pecial--~a~ to Dev_elope~
Property and Undev....el~o__m_e~ ProDer~y. ~
Starting in Fiscal Year 1990-91 and for each following
Fiscal Year, the Board shall determine the amount of money
to be collected from Taxable Property in CFD No. 1989-2 in
that Fiscal Year. Such amount shall include the sums
necessary to pay for current debt service on indebtedness of
CFD No. 1989-2, to create or replenish reserve funds
determined necessary by CFD No. 1989-2, and to pay the
annual cost of services, administrative expenses and
construction expenses to be paid from Special Tax proceeds.
The Board shall levy the Special Tax as follow~ until the
amount of the levy equals the amount to be collected:
rsD~_ The Special Tax shall be levied on Developed
Property and Undeveloped Property (other than those excluded
in Section E below) in equal percentages up to the following
rates: (1) for Developed Property, 87% of the applicable
rate for each class fo~ ~uch Fiscal Year, determined by
reference to Table 1, and (2) for Undeveloped Property, $503
per acre;
Second: If additional monies are needed after the first
step ha~ been completed, the Special Tax ~hall be levied
proportionately on each parcel of Undeveloped Property
(excluding exempt property as outlined in Section E below)
up to $3,400 per acre;
Third:, If additional monies are needed after the first two
steps have been completed, then the levy of the Special Tax
on Developed Property and Undeveloped Property (excluding
exempt property as outlined in Section E below) ~ha11 be
increased in equal percentages above the rates levied
pursuant to the first steps above, up to the following
rate~: (1) for Developed Property, up to 100% of the
applicable ra~e for each olass for such Fiscal Year,
determined by reference to Table 1, and (2) for Undeveloped
Property, up to $3,400 per acre;
Fourth: If additional monies are needed after =he first
three steps have been completed, then the leVy of the
Special Tax on each Assessor's Parcel of Developed Property
(excluding exempt property as outlined in Zection E below)
whose maximum Special Tax is determined through the
appllcatlon of the Base Maximum Special Tax ~hall be
increased up to the Maximum Special Tax for each such
Assessor's Parcel by increasing the applicable rate for each
clam~ for such Fiscal Year determined by reference to Table
1 in equal percentages above the rates levied pursuant to
step three above.
Page 5
Z. Limitations.
The Board shall not impose any Special Tax on any acres of
land owned, conveyed or irrevocably offered for dedication
to a public agency, on proper~y owned by a homeowner's
association or on land which i~ a public right of way or
which is an unmanned utility easement making impracti¢~l its
utilization for other than the purpose ~et forth in the
easement.
F. ~a~ar of Oollac~ion
The special taxe~ for CFD 1989-2 will be collected in the
same manner and at the same time as ordinary ad valorem
property taxes, and the mpecial ta~ will be subject to the
~ame penalties and procedures, sale, and lien priority in
case of delinquency as is provided for ad valorem taxes.