90-192 RESOLUTION NO. 90R- 192
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF ANAHEIM, CALIFORNIA, ADOPTING THE
COMMUNITY FACILITIES DISTRICT NO. 1989-1
(SYCAMORE CANYON) 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
WttEREAS, 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. 1989-1 (Sycamore
Canyon) appropriations limit for £iscal year 1990/91.
NOW, THEREFORE, BE IT RESOLVED by the City Council of
the City of Anaheim that the Community Facilities District No.
1989-1 (Sycamore Canyon) appropriations limit for fiscal year
1990/91 be established in the amount of $105,777,312.00.
BE IT FURTHER RESOLVED that said appropriations limit
herein established may be changed as deemed necessary by
resolution of the City Council.
THE FOREGOING RESOLUTION is approved and adopted by the
City Council of the City of Anaheim this 12th day of June, 199o.
ATTEST:
CITY CLERK OF THE CITY OF ANAHEIM
ROF/lm/SJM:kh
2460La
060190
CLERK
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF ANAHEIM )
I, LEONORA N. SOHL, City Clerk of the City of Anaheim, do hereby certify that
the foregoing Resolution No. 90R-192 was introduced and adopted at a regular
meeting provided by law, of the City Council of the City of Anaheim held on
the 12th day of June, 1990, by the following vote of the members thereof:
AYES: COUNCIL MEMBERS: Ehrle, Daly, Pickler and Hunter
NOES: COUNCIL MEMBERS: Kaywood
ABSENT: COUNCIL MEMBERS: None
AND I FURTHER certify that the Mayor of the City of Anaheim signed said
Resolution No. 90R-192 on the 13th day of June, 1990.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the
City of Anaheim this 13th day of June, 1990.
CITY CLERK OF THE CITY OF ANAHEIM
(SEAL)
I, LEONORA N. SOHL, City Clerk of the City of Anaheim, do hereby certify that
the foregoing is the original of Resolution No. 90R-192, duly passed and
adopted by the Anaheim City Council on June 12, 1990.
CITY CLERK OF THE CITY OF ANAHEIM
CITY OF ANAHEIM
COMMUNITY FACILITIES DISTRIOT NO. 1989-1 (SYCAMORE OANYON)
APPROPRIATIONS LIMIT
FOR THE FI$OAL YEAR ¢OMMEN¢INQ JULY 1, 1990 AND ENDINQ JUNE 30, lg91
EXHIBIT A
lggO/gl APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO. 1989-1 (SYCAMORE CANYON)
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 Limlt 91,400
FY 1990/91 Appropriations Limit Margin $105,685,912
FY 1990/91 Appropriations Limit Margin, As a Percent of Limit 99.9%
EXHIBIT B
1990/91 APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO, 1989-1 (SYCAMORE CANYON)
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 1.50%
PRICE FACTOR, THE LESSOR OF:
United States Consumer Price Index - All Items
March, 1989 122.3
March, 1990 128.7
Change 6.4
Chan9e converted to a percent ratio 5.23%
OR
California 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
Caltf Per Cap Income 4.21%, Converted to a factor 1.0421
Ratio of change: 1.0150 X 1.0421 : 1.0578
GANSYC91/BUD DOC
EXHIBIT C
1990/91 APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO. 198g-1 (SYCAMORE CANYON)
APPROPRIATIONS SUBJECT TO LIMIT CALCULATION
Total All Revenues $552,453
Reduce by Non-Proceeds of Taxes 0 $552,453
Add User Fees in Excess of Costs 0 552,453
Add User Fees in Replacement of Taxes 0 552,453
Subtract Debt Service Appropriations 461,053 91,400
Total All Appropriations $552,453
Reduce by Non-Proceeds of Taxes 0 $552,453
Subtract Debt Service Appropriations 461,053 91,400
Appropriations Subject to Limit $91,400
OANSYC91/BUD DOC
EXHIBIT O
1990/91 APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO. 1989-1 (SYCAMORE CANYON)
PROCEEDS OF TAXES CALCULATION
PROCEEDS NON-PROCEEDS
OF TAXES OF TAXES TOTAL
Taxes $552,453 0 $552,453
State Subventions 0 0 0
Service Char9es 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
FedeFal and County Subventions 0 0 0
Contributions 0 0 0
Subtotal $552,453 $0 $552,453
~,'
Interest 0 0 0
$552,453 $0 $552,453
Total
$552,453
GANSYC91/BUD DOC
EXHIBIT E
lggo/gl APPROPRIATIONS l[N[T
CO#NUNETY FACILITIES O[STRICT NO, lgsg-1 (S¥CANORE CANYON)
ANALYSIS OF PROJECTEO REVENUES
INTERNAl
STATE SERVICE PERNIT FINES & REFUNDS & SERVICE FEO & CO.
REVENUE SOURCE TAXES SUBVENTIONS CHARGES FEES FORFEITURES RENTALS SALES RE[NBURSENTSREVENUESSUBVENTIONS CONTRISUTNS INTEREST
NELLO ROOS CFD ASSESSNENTS $552,453
BOND PROCEEDS
TOTALS $552,4S3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
ORANO TOTAL $552,453
GANSYCgl/BUD DOC
'rEXT el" GANN SPENDIN(I-I,IMITATION INI'I'IA'I'IVI,,' EXHT]~TT F
LIMITATION OF GOVERNMENT APPROPRIATIONS. INITIATIVE CONSTITUTIONAl,
AMENDMENT. E~tablishes and defines annual appropri,tion limits on stute 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 electorate. 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 XIII B.
Sec. 1. The total annual appropriations subject to limitation of the state and of eaeh
local government shall not exceed the appropriations limit of such entity of government
for the prior year adjusted for changes in the cost of living and population except as
otherwise provided in this Article.
Sec. 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.
Sec. 3. The appropriations limit for any fiscal year pursuant to See. I shall be
adjusted as follows:
(a) In the event that the financial responsibility of providing services 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 limit 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 is transferred, in whole or in part, from other
reveques of an 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.
(c) In tile event of an emergency, tile appropriation limit may be exceeded
provided that the appropriation limits in tile following three years are reduced accordingly
to prevent an aggregate increase in approp,'iations resulting from the emergency.
See. 4. The appropriatioqs limit imposed on any new or existing entity of
govermnent by this Article may be established or ehanged by the electors of such entity,
subject to and in conformity with constitutional and statutory vet{rig 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.
3. o~ 3
EXHIBIT F
Sec. 5. £aeh entifV of government n,a~, esta~)lish such eOll[i[l~(!ll(~y, eme~[enc'2,
unemployment, reserve. retirement, sJnkiu~ fired, trust. o~ sireliar fu,tds as it slmll deem
reasouable and propen Contributions to ally Such hJmi, to 1he e~tent ttmt such
contributions are derived f~om ~he proceeds O~ taxes, shall fo~ purposes of this
constitute approp.iations ~ubjeet to limitati<,~, i~, Ihc year o~ conlribution. Neither
withdr. wals from any such hln~J~ nor expenditures oi (or uutl,ori~ationn to e~[mpd) such
witi~druwals, uor tr~n.~fers betwee~ or amon~ suell fun(ts~ stroll for ptu'poses of thi~ Article
constitute appropriations subject to limitation.
See. 6. Whenever the Legislature o~ any sta~e agesoy m~ndates a new program or
higher level of service on ~n~' local gOvermnent, the state ah~]l provide a subvention of
funds to reimburse such local government for the easts of such program or increased level
of servi~e, except that the Legislature ~ney, bu'~ need not, pro, vide such subvention
fun~ for the following mandater;:
(a) Legislative mandates requested by the local agency affected;
(b) 'L~gislation defining a new crime or changing an existing definition of a
crime; or
(e) Legislative mandates enneted prior to January 1, 1975, or executive orders
or regulations initially implementing legislation enacted prior to January 1, 1975.
See. 7. Nothing in this Article shall be construed to impair the ablility of the state
or of any local government to meet its obligations with respect to existing or future
bonded indebtedness.
See. 8. As used in this Article and except as otherwise expressly provided herein:
(a) "Appropriation~ subject to hmitation" of the state shall mean any
authorization to ex~nd during a fiscal year the proceeds of taxes levied by or for the
state, exclusive of state subventions foe the use and operation of local goverament (other
than subventions made pursuant to Section 8 nf this Article) and further exclusive of
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 mean any authorization to ex~nd during a fiscal year the proceeds of taxes levied by
or for that entity and 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
end the proceeds to an entity of government, f~om (i) regulatory lieenses~ user charges,
and user fees to the extent that such proceeds exceed the costs reasonably borne by such
entity in providing the regulation, product, or service, and (ii) the investment of tax
revenues. With respect to any local government, "proceeds of taxes" shall include
Subventinns received from the state, other than pursa:~nl to Section 6 of this Attic!e, and,
with respect to the state~ proceeds of taxes sbal[ exclude such subveationa;
(d) "l.oeal gow~rnment" shall menn any city,, county, city and county, school
district, speeml district, authority, or other political subdivision of or withie the state:
0:) "Cost o[' living" ~:lmll mean the Consumer Price Index for the United States
aS reported by th{~ Unitell States I)epartment ¢~f I~abor, or successor ~geney of the United
States Government; provideO, however, Ihat for purposes of Section 1, the change in cost
of living from the preceding year sh, II in no event exceed the eha~ge in California per
capita person, l i{~come from said preceding
2of 3
EXHIBIT
(f) "Population" of any entity of g~vermn~:nt, otl,c,r tha~ u s~d~ool alisa'let, shall
be determined by a method prescribed by the I.(;giMatt.'e, provided that such
determination shall be revised, as necessary, to ce[lee~ the p~,~i,)(Jl(t census ~'ondueted by
the United St,des Department of Com~nercc, or su(.(ms~or agency of tl~e United SLates
Government. The [~pulation of any school district shall I)e such scho()l district's uver,~ge
daily attendance us determined by ~ method prescribed by the l.cglsluture;
(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 1, 1979 or on bonded indebtedness thereafter approved according to law by a vote
of the electors 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'~eetion 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, shaQ 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 fun~, investment (or
authorizations to invest) funds of the state, or of an entity of local government in
accounts at banks or savings and loan associations or in liquid securities.
See. 9. "Appropriations subject to limitation" for each entity of government shall
not include:
(a) 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 unavoidably make the providing of existing services more
costly.
(el Appropriations of any special district which existed on January 1, 1978,
and which did not as of the 1977-78 fiscal year levy an ad valorem tax on property in
excess of 12{ cents per $100 of assessed value; or the appropriatio~ of any special
district then existing or thereafter erosted by a vote of the people, which is totally funded
by other than the proceeds of taxes.
See. 10. This Article shallbe effective commencing with the first dayof the fiscal
year following its adoption.
Sec. l I. If any approl)riation category shall be added to or relnoved from
appropriations subject to limitation, pursuant to final judgment of any court of competent
jurisdiction and any appeal therefrom, the appropriations limit shall be adjusted
accordingly. If any section, part, clause or phrase in this Article is for any reason held
invalid or unconstitutional, the remaining portions of this Article shall not be affected but
sh:dl remain in lull force and elfcot.
3of 3
'" ' STATE OF CAL!FORNIA EXHIBIT G
GEORGE OFUKMEJIAN,
DEPARTMENT OF FINANCE
OFFICE OF THE DIRECTOR
May 1, 1990
PRICE AND POPULATION DATA FOR LOCAL JURISDICTIONS
MAY 0 ~[ 1990
Appropriations Limit J~'.
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 Department 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 used in the 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 district 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 the 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 appropriate procedures. A
special district may, no later 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 G "
-2-
Certification
Legislation was passed in~o 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 comple~ion 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 ~heir 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 uhe 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 he 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 con~act the Budge~ Operations Support Unit at
(916) 445-5332.
JESSE R. HUFF'
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 uaed in setting the 1990-91 limit is:
California per capita personal income: 4.21%
~' B. Population Percentage 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. Example usinm the factors for the State's appropriation limit:
Price: a.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 EXCLUSIONS~ JANUARY l, 1989 DATE PRINTED
TO JANUARY 1, 1990 AND TOTAL POPULATION JANUARY l, 1990. 04/26/90
POPULATION MINUS EXCLUSIONS
POPULATION
ANNUAL TOTAL
COUNTY PERCENT CHANGE POPULATION
CITY 1989 TO 199o I-1-89 I-1-90 I-1-9o
ORANGE
ANAHEIM 1.50 24~,150 247,822 247,822
BREA 0.89 33,516 33,815 33,8]5
BUENA PARK o.67 66,163 66,608 66,608
COSTA MESA 1.54 92,199 93,617 94,706
~mm~' CYPRESS 0.82 ~5,330 45,703 ~5,703
DANA POINT 4.49 29,8~9 31,189 31,189
FOUNTAIN VALLEY 0.49 56,108 56,382 56,382
FULLERTON 0.05 11],677 li],737 111,737
GARDEN GROVE 0.43 134,713 ]35,286 135,286
HUNTINGTON BEACH 1.62 188,577 191,630 191,630
IRVINE 2.0] ]OO,398 ]02,418 102,418
LAGUNA BEACH 0.20 24,550 24,599 24,599
LA HABRA 0J87 48,973 49,398 &9,398
LA PALMA 0.15 16,096 16,120 16,120
LOS ALAMITOS 1.46 11,227 11,391 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 lO6,290 107,712 I07,712
PLACENTIA 1.08 41,611 42,060
SAN CLEMENTE 3.34 39,077 40,381 40,381
SAN JUAN CAPISTRANO 3.15 24,497 25,268 25,268
~ SANTA ANA -0.52 237,194 235,961 235,961
SEAL BEACH O.10 26,472 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
ORANGE 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