90-194 RESOLUTION NO. 90R- 194
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF ANAHEIM, CALIFORNIA, ADOPTING THE
COMMUNITY FACILITIES DISTRICT NO. 1989-3
(THE SUMMIT) ANNUAL APPROPRIATIONS LIMIT FOR
THE FISCAL YEAR 1990/91.
WHEREAS, the voters of California on November 6, 1977,
added Article XIIIB to the State Constitution placing various
limitations on the appropriations of the state and local
governments; and
WHEREAS, Article XIIIB of the State Constitution
provides that the appropriations limit for fiscal year 1990/91 is
calculated by adjusting the 1989/90 fiscal appropriations limit
for changes in the cost of living and population except as
otherwise provided in said Article XIIIB; and
WHEREAS, the information necessary for making these
adjustments is attached in Exhibits A through G; and
WHEREAS, the City of Anaheim has complied with all the
provisions of Article XIIIB of the State Constitution in
determining the Community Facilities District No. 1989-3 (The
Summit) appropriations limit for fiscal year 1990/91.
NOW, THEREFORE, BE IT RESOLVED by the City Council of
the City of Anaheim that the Community Facilities District No.
1989-3 (The Summit) appropriations limit for fiscal year 1990/91
be established in the amount of $105,777,312.00.
BE IT FURTHER RESOLVED that said appropriations limit
herein established may be changed as deemed necessary by
resolution of the City Council.
THE FOREGOING RESOLUTION is approved and adopted by the
City Council of the City of Anaheim this 12th day of June, 1990.
MA O~~
ATTEST:
CITY CLERK OF THE CITY OF ANAHEIM
ROF/lm/SJM:kh
2460Lc
060190
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. 90R-194 was introduced and adopted at a regular
meeting provided by law, of the City Council of the City of Anaheim held on
the 12th day of June, 1990, by the following vote of the members thereof:
AYES: COUNCIL MEMBERS: Ehrle, Daly, Pickler and Hunter
NOES: COUNCIL MEMBERS: Kaywood
ABSENT: COUNCIL MEMBERS: None
AND I FURTHER certify that the Mayor of the City of Anaheim signed said
Resolution No. 90R-194 on the 13th day of June, 1990.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the
City of Anaheim this 13th day of June, 1990.
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. 90R-194, duly passed and
adopted by the Anaheim City Council on June 12, 1990.
CITY CLERK OF THE CITY OF ANAHEIM
CITY OF ANAHEIM
COMMUNITY FACILITIES DISTRICT NO. 1989-3 (THE SUMMIT)
APPROPRIATIONS LIMIT
FOR THE FISCAL YEAR COMMENCING JULY 1, 1990 AND ENDING JUNE 30, 1991
EXHIBIT A
1990/9i APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO. i989-3 (THE SUMMIT)
CALCULATIONS AND COMPARISON OF APPROPRIATIONS SUBJECT TO LIMIT
FY 1989/90 Adopted Appropriations Limit $100,000,000
Adjustment Factor 1,0578
FY 1990/91 Appropriations Limit $105,777,312
~ FY 1990/91 Appropriations Limit $105,777,312
FY 1990/91 Appropriations Subject To Limit 124,720
FY 1990/91 Appropriations Limit Margin $105,652,592
FY 1990/91 Appropriations Limlt Margin, As a Percent of Ltmlt 99.9%
EXHIBIT B
lggO/gl APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRIOT NO. 198g~3 (THE SUMMIT)
ADJUSTMENT FACTORS
POPULATION
Population count provided by the
State Finance Department 247,822
Population percent change pursuant
to Sections 2227 and 2228 of the
Revenue and Taxation Code 1.505
PRICE FACTOR, THE LESSOR OF:
United States Consumer Price Index - All Items
March, 1989 122.3
March, 1990 128.7
Change 6.4
Change converted to a percent ratio 5.23~
OR
Oalifornia Per Capita Personal Income Growth 4.21~
POPULATION AND PRICE FACTOR
CONVERTED TO AN ADJUSTMENT FACTOR
Population: 1.50%, Converted to a factor 1.0150
Calif Per Cap Income 4.21%, Converted to a factor 1.0421
Ratio of change: 1.0150 X 1.0421 = 1.0578
GANSMTgl/BUD DOC
EXHIBIT C
1990/91 APPROPRIATIONS LIMIT
COMMUNITY FACILITIES OISTRICT NO. 1989-3 (THE SUMMIT)
APPROPRIATIONS SUBJECT TO LIMIT CALCULATION
Total All Revenues $1,749,107
Reduce by Non-Proceeds of Taxes 927,969 $821,138
Add User Fees in Excess of Costs 0 821,138
Add User Fees in Replacement of Taxes 0 821,138
Subtract Debt Servtce Appropriations 696,418 124,720
Total All Appropriations $1,749,107
Reduce by Non-Proceeds of Taxes 927,969 $821,138
Subtract Debt Service Appropriations 696,418 124,720
Appropriations Subject to Limit $124,720
GANSMT91/BUD DOC
EXHIBIT D
1990/91 APPROPRIATIONS LIMIT
COMMUNITY FAOILITIES DISTRICT NO, i989-3 (THE SUMMIT)
PROCEEDS OF TAXES CALCULATION
PROCEEDS NON-PROCEEDS
OF TAXES OF TAXES TOTAL
Taxes $821,138 0 $821,138
State Subventions 0 0 0
Service Charges 0 0 0
Permit Fees 0 0 0
Fines and Forfeitures 0 0 0
Rentals 0 0 0
Sales 0 0 0
Refunds and Reimbursements 0 0 0
Internal Service Charges 0 0 0
Federal and County Subventions 0 0 0
Contributions 0 927,969 927,969
Subtotal $821,138 $927,969 $1,749,107
Interest 0 0 0
$821,138 $927,969 $1,749,107
Total
$1,749,107
GANSMT91/BUD DOC
EXRIBIT E
1990/91APPROPRIATIOMS LIMIT
COMMUNITY FACILITIES DISTRICT NO. lgSg-$ (THE SUMMIT)
ANALYSIS OF PROJECTEU REVENUES
INTERNAl
STATE SERVICE PERMIT FINES & REFUNDS ~ SERVICE FED & CO.
REVENUE SOURCE TAXES SUBVENTIONS CHARGES FEES FORFEITURES RENTALS SALES REIMBURSEMTSREVENUESSUBVENTIONS CONTRIBUTNS INTEREST
MELLO ROOS CFD ASSESSMENTS $821,138
BOND PROCEEDS 927,969
TOTALS $821,138 tO $0 $0 $0 tO $0 tO $0 tO $g27,969 $0
GRANO TOTAL $1,749,107
OANSNTgl/BUO OOC
TEXT OF GANN SPENDIN(i-I,IMITATION INITIATIVI{ EXHIBIT F
LIMITATION OF GOVERNMENT APPROPRIATIONS. INITIATIVE CONSTITUTIONAl,
AMENDMENT. Establishes and defines annLuff appropri.tion limits on state and local
governmental entities based on annual appropriations for prior fiscal year. Requires
adjustments for changes in cost of living, population and other specified factors.
Appropriation limits may be established or temporarily changed by eleetorate. Requires
revenues received in excess of appropriations permitted by this measure to be returned by
revision of tax rates or fee schedules within two fiscal years next following year excess
created. With exceptions, provides for reimbursement of local governments for new
programs or higher level of services mandated by state. Financial Impact:
Indeterminable.
ARTICLE Xlll B.
Sec. 1. The total annual appropriations subject to limitation of the state and of each
local government shall not exceed the appropriations limit of seeh entity of government
for the prior year adjusted for changes in the cost of living and population except as
otherwise provided in this Article.
See. 2. Revenues received by any entity of government in excess of that amount
which is appropriated by such entity in compliance with this Article during the fiscal year
shall be returned by a revision of tax rates or fee schedules within the next two
subsequent fiscal years.
See. 3. The appropriations limit for any fiscal year pursuant to See. 1 shall be
adjusted as follows:
(a) In the event that the financial responsibility of providir~g serviees is
transferred, in whole or in part, whether by annexation, incorporation or otherwise, from
one entity of government to another, then for the year in which such transfer becomes
effective the appropriations limit of the transferee entity shall be increased by such
reasonable amount as the said entities shall mutually agree and the appropriations It,nit of
the transferor entity shall be decreased by the same amount.
(b) In the event that the financial responsibility of providing services is
transferred, in whole or in part, from an entity of government to a private entity, or the
financial source for the provision of services }s transferred, in whole or in part, from other
revenues of un entity of government, to regulatory licenses, user charges or user fees,
then for the year of such transfer tile appropriations limit of such entity of government
shall be decreased accordingly.
(e) Ill tile event of an emergency, tile appropriation limit may be exceeded
provided that tile appropriation limits in the followi,lg three years are reduced accordingly
to prevent all aggregate increase in appropl'iations resulting from the emergency.
Sec. 4. The appropriations limit imposed on any new or existing entity of
government by this Article may be established or changed by the electors of such entity,
subject to and in conformity with constitutional and statutory voting requirements. The
duration of any such change shall be as determined by said electors, but shall in no event
exceed four years from the most recent vote of said electors creating or continuing such
change.
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EXHIBIT
See. ,5. £aeti e;{tily of g()vernmen! may e:;ta~li~h such eont~n~(mey,
unemployment, reserve. retirement, ~inkill~ fund, trust. or sirelint funds us il shah deem
reasonable and proper. Contributions to Rny Such h]~}, to the extent tlmt such
contributions are derived from the proceeds Of taxes, shall for purposes of this Article
constitute appropriations ~ubjeet to Hmitnli<,h in Ihc ye,r O¢ contribution. Neither
withdr, wa}s from 9ny such fund, nor expenditures ol (or authorizations to e~[mpd)
witi~druwals, ;{or transfers between or among such ftln(is, sliull for purposes of this Article
e~mstilute appropriations subject to limitation.
See. 6. Whenever the Legislature or any sta~e agency mandates a new program or
hi~her level of service on ~ny {0~1 gOvermnent, the state shall provide u subvention of
hinds to reimburse sucl~ local government for the costs of such program or increased level
of service, except that the Legislature ,hey, bu~ need not, provide
funds for the fol{owin~ mandates;
(a) Legislative mandates requested by the local agency affected;
(b) 'Uegislation defining a new crime or changing an existing definition of
crime; or
(c) Legislative mand~tes enacted prior ~o J~nuary 1, 1975, or executive orders
or regulations initially i~npiementing legislation enacted prior to January 1, 1975.
See. 7. Nothing in this Article shall be construed to impair the ablitity of the state
or of any local government to meet its obligatio~ with respect to existing or future
bonded indebtedness.
Sec. 8. As used in this Article and except us otherwise expressly provided herein:
(a) "Appropriation~ subject to hmitation" of the state shall mean any
autl~orization to ex~nd during a fiscal yea~ the proceeds of taxes levied by or for the
state, exclusive of state subventions for the use and o~eration of local government (other
than subventions made pursuant to Section 6 of this Article) and further exclusive
refunds of taxes, benefit payments from retirement, unemployment insurance and
disability insurance funds;
(b) "Appropriations subject to limitation" of an entity of local government
shall ~nean any authorization to ex~nd during a fiscal year the proceeds of taxes levied by
or for that entity ~nd the proceeds of state subventions to that entity (other than
subventions made pursuant to Section 6 of this Article) exclusive of refunds of taxes;
(e) "Proceeds of taxes" shall include, but not be restricted to, all tax revenues
and the proceeds to an entity of government, from (i) regulatory licenses, user charges,
and user fees to the extm{t that such proceeds exceed the costs reasonably borne by such
entity in providing the regulation, product, or service, ~nd (ii) the investment of tax
revenues. With respect to any local government, "proceeds of taxes" shall inelu,te
~ubventioos received from the state, other than pursu~{'it to Section 6 of this Attic[e, find,
with respect to the state, proceeds of taxes shall exclude such subventions;
{d) "i,oeul goveramenU~ simll menn any eity,.eounty, city and county, school
district, special district, ,uthority, or other political subdivision of or witl~ia the state;
(e) "Goat of living" c:l{ull mean the Consumer Price Index for the United States
as reported by the UIiiIc(I Strifes Department of Labor, or successor agency of the bnJted
States Governmet~l; provided, however, that for purposes of Section 1, the ehunge in cost
of living from the preceding yeur slia{l in no event exceed the chunge in California per
capita personal iacolne from said pre(.edJog yeur;
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EXHIBIT
(f) "Population" of any entity of Kovermn(:nt, other thul~ u school district, shall
be determined by a method prescribed by the I.egislature, provided that such
determination shah be revised, us necessary, to reflc. et the {)L'FiO(Jlc census ~.ondueted by
the United Stales I)epartment of Commerce, or sueet.s~or ~,gtu~ey of the United States
(;overnment. The {mpulation of any school district Mmll be uueh school distriet's average
daily attendance as determined by a method prescribed l)y the l.egisluture;
(g} "Debt service" shall mean appropriations required to pay the cost of
interest and redemption charges, including the funding of any reserve or sinking fund
required in connection therewith, on indebtedness existing or legally authorized as of
January I, 1979 or on bonded indebtedness thereafter approved according to law by a vote
of the eleetors of the issuing entity voting in an election for such purpose.
(h) The "appropriations limit" of each entity of government for each fiscal
year shall be that amount which total annual appropriations subject to limitation may not
exceed under'Section 1 and Section 3; provided, however, that the "appropriations limit"
of each entity of government for fiscal year 1978-79 shall be the total of the
appropriations subject to limitation of such entity for that fiscal year. For fiscal year
1978-79, state subventions to local governments, exclusive of federal grants, shaB be
deemed to have been derived from the proceeds of state taxes.
(i) Except as otherwise provided in Section 5, "appropriations subject to
limitation" shall not include local agency loan funds or indebtedness funds, investment (or
authorizations to invest) funds of the state, or of an entity of local government in
aeeouuts at bauks or savings and loan associations or in liquid securities.
See. 9. "Appropriations subject to limitation" for each entity of government shall
not include:
(8) Debt service.
(b) Appropriations required for purposes of complying with mandates of the
courts or the federal government which, without discretion, require an expenditure for
additional services or which mmvoidably make the providing of existing services more
costly.
(e) Appropriations of any special district which existed on January 1, 1978,
and which did not as of the 1977-78 fiscal ye,r levy an ad valorem tax on property in
excess of 12{ cents per $100 of assessed value; or the appropriations of any special
district then existing or thereafter ereuted by 8 vote of the people, which is totally funded
by other than the proceeds of t~xes.
See. 10. This Article sh, ll be effective commencing with the first day of the fiscal
yeur following it~ adoption.
See. I I. If any appropriation category shall be added to or removed from
appropriulions subject to limitation, pnrsuant to final judgment of any court of competent
jurisdiction and any apimul therefrom~ the appropriations limit shall be adjusted
accordingly. if a~y section, purr, el,use or phrase in this Article is for any reason held
invalid or m~eonstitutio~ml, the remaining ~ortions of tliia Article shall not be affected but
shall remuit~ in full force and effect.
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EXHIBIT G
DEPARTMENT OF FINANCE {~
OFFICE OF THE DIRECTOR
May 1, 1990
PRICE AND POPULATION DATA FOR LOCAL JURISDICTIONS
MAY 0 ,~ 1990
Aoorooriations Limit ~. ~NC~ DIRE~0R
Article XIIIB of the California Constitution specifies that appropriations made
by State and local governments may increase annually by a factor comprised of
the change in population and the change in the U.S. Consumer Price Index or
California per capita income, whichever is less.
The Departmen~ of Finance is mandated to provide the requisite change data for
local Jurisdictions to calculate their appropriation limits. The enclosures
contain the new price and population factors for setting your 1990-91
appropriation limit.
Enclosure I provides the price factor to be usei in '~he calculation. Included
is an example of how to utilize the factors in calculating your new limit.
Enclosure II provides the population percent change factor for your city or
county. These are estimated pursuant to Sections 2227 and 2228 of the Revenue
and Taxation Code.
Special Districts
Special districts use the population percent change factor for the city or county
in which the district is located. If a distric~ is located entirely within one
county, the county's change factor is to be used. If a district is located
entirely within the unincorporated area, the county or ~he unincorporated area
of the county population change is to be used. If it is necessary to determine
a weighted average because district boundaries overlap several Jurisdictions (two
or more cities, city and county unincorporated), contact the Demographic Research
Unit, Department of Finance (916) 322-4651, for the appropria=e procedures. A
special district may, no la~er than June 1, 1990, request the Demographic
Research Unit to prepare a special district population change estimate for the
district.
This letter 'may be received by special districts which were exempt from
establishing appropriation limits by Article XIIIB, Section 9(c). Receipt of
this letter should not be construed as a requirement by the Department of Finance
to establish an appropriation limit.
Article XIIIB, Section 9(c) states that special districts in existence on
January 1, 1978, which levied a tax of 12-1/2¢ or less per $100 assessed value
on property within their boundaries as of the 1977-78 fiscal year are permanently
exempt from establishing appropriation limits. In addition, any special
districts in existence or created thereafter whose sole funding source is from
non-proceeds of taxes are also exempt. Therefore, special districts which meet
either of these two tests do not need to establish appropriation limits.
EXHIBIT
-2-
Certification
Legislation was passed into law in June 1988 concerning certification
(Sections 11005.6 and 30462.1 Revenue and Taxation Code, 21022 Streets and
Highways Code, 38421 Vehicle Code). The legislation specified that, if a
Department of Finance estimate is greater than the current certified population
the Department shall file a certified copy with the Controller not less than 25
nor more than 30 days after completion of the estimate. The Department will
certify the higher estimate unless a written request not to certify is received
by the Department from the city or county within 25 days of the completion of
the estimate. A city or county requesting that their higher estimate not be
certified will remain at the prior certified population.
The Department of Finance will not certify a population estimate that is lower
than the current certified population unless requested to do so by a city or a
county. The request for certification must be received by the Department within
2~ days of the completion of the estimate.
The certification program does not apply to special districts.
Questions concerning population should be referred to the Demographic Research
Unit at (916) 322-4651. For questions regarding price data contact the Economic
Research Unit at (916) 322-2263. For general questions concerning determination
of the appropriation limit contact the Budget Operations Support Unit at
(916) 445-5332.
zssz R "v I- /
Director of Fina~c~\
Enclosures
EXHIBIT G
Enclosure I
Price Factor: Section 7901 of the Government Code specifies that the percentage
change in the lesser of the March to March U.S[ All Urban Consumer Price Index
(CPI) or California 4th quarter per capita personal income is to be used as an
annual percent change in determining the appropriation limit. The percent change
to be used in setting the 1990-91 limit is:
California per capita personal income: 4.21%
~.w B. Population Percentame Change: The attached city and county population
percentage changes were prepared pursuant to Sections 2227 and 2228 of the
Revenue and Taxation Code and are calculated as of January 1. The change
from January 1, 1989 to January 1, 1990 is used in setting the 1990-91
appropriation limit.
C. Exampie using the factors for the State's appropriation limit:
Price: 4.21%; Expressed as a ratio: 1.0421
Population: 2.73%; Expressed as a ratio: 1.0273
To calculate total change: 1.0421 X 1.0273 - 1.0705
This example results in a percent change of 7.05%. To obtain the 1990-91
limit: 1989-90 appropriation limit, in ($) x (1.0705) - 1990-91 limit.
EXHIBIT G
ENCLOSURE II
ANNUAL PERCENT CHANGE IN POPULATION MINUS EXCLUSIONSe JANUARY ), 1989 DATE PRINTED
TO JANUARY ), 1990 AND TOTAL POPULATION JANUARY l, 199Q. 04/26/90
POPULATION MINUS EXCLUSIONS
POPULATION
ANNUAL TOTAL
COUNTY PERCENT CHANOE POPULATION
CITY 1989 TO 1990 1-1-89 1-1-90 I-1-90
ORANGE
ANAHEIM 1.50 244,150 247 ~ I 247,822
BREA 0.89 33,516 33,815 33,815
BUENA PARK 0.67 66,163 66,608 66,608
COSTA MESA 1.54 92,199 93,617 94.706
CYPRESS 0.82 45,330 45,703 45,703
DANA POINT 4.49 29,849 31,189 31,189
FOUNTAIN VALLEY 0.49 56,108 56,382 56,382
FULLERTON 0.05 Ill,677 111,737 Ili,737
GARDEN GROVE 0.43 134,713 135,286 135,286
HUNTINGTON BEACH 1.62 188,577 191,630 191,630
IRVINE 2.O1 1OO,398 102,418 102,418
LAGUNA BEACH 0.20 24,550 24,599 24,599
LA HABRA o:87 48,973 49,398 49,398
LA PALMA 0.15 16,096 16,120 16,120
LOS ALAMITOS 1.46 11,227 I1,391 12,206
MISSION VIEJO 2.72 73,538 75,537 75,537
NEWPORT BEACH 0.46 69,881 70,202 70,202
ORANGE 1.34 106,290 107,712 IO7,712
PLACENTIA 1.o8 41,611 42,O60 42,060
SAN CLEMENTE 3.34 39,O77 40,381 40,381
SAN JUAN CAPISTRANO 3.15 24,497 25,268 25,268
SANTA ANA -O.52 237,194 235,961 235,961
SEAL BEACH OIO .6.4,. 26,498 27,347
STANTON 0.32 28,335 28,427 28,427
TUSTIN 4.35 41,962 43,789 49,409
VILLA PARK 0.24 6,942 6,959 6,959
WESTMINISTER O,15 73,290 73,403 73,403
YORBA LINDA 9.36 47,883 52,367 52,367
UNINCORPORATED 8.06 244,982 264,721 271,559
qRANGE COUNTY
2.01 2,265,480 2,311,000 2,326,211
EXCLUSIONS INCLUDE STATE MENTAL INSTITUTIONS, FEDERAL MILITARY BASES AND STATE
AND FEDERAL PRISONS.
PAGE 1