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93-029 RESOLUTION NO. 93R-29 A RESOLUTION OF THeE CITY COUNCIL OF THE CITY OF ANAI-IEIM CLARIFYING APPLICATION OF RATE AND M~THOD OF APPORTIONMENT OF SPECIAL TAXES - COMMUNITY FACHJTIES DISTRICT NO. 1989-1 (SYCAMORE CANYON) RESOLVED, by the City Council of the City of Anaheim (the "City") that: WHEREAS, this City Council has formed the City of Anaheim Community Facilities District No. 1989-1 (Sycamore Canyon) (the "District") pursuant to the Mello- Roos Community Facilities Act of 1982, as amended (the "Act") and, in connection with such formation, has adopted a rate and method of apportionment of special taxes for the District (the "Rate and Method"); and WHEREAS, a property owner within the District has requested that this City Council clarify the application of the Rate and Method to its property; and WHEREAS, City staff, with the assistance of the special tax consultant and bond counsel involved with the establishment of the District, has reviewed and investigated such request, and has recommended that this City Council adopt a resolution to clarify the Rate and Method as described below; and WHEREAS, this City Council now desires to so clarify the Rate and Method, in order that the application of the Rate and Method not unfairly burden any property in the District. NOW, THEREFORE, IT IS HEREBY ORDERED, as follows: Section 1. The City Council hereby finds and determines as follows: (a) The application of the Rate and Method as to property owned by religious organizations is in need of clarification, in order to carry out the intent of the Rate and Method and not unfairly burden any taxpayer within the District. (b) The Religious Property classification in the Rate and Method was intended to apply only to County Assessor's parcels improved with buildings that accommodate a significant number of persons (such as a building used as a church or an amphitheatre) and appurtenant facilities (such as adjacent parking facilities). (c) Unimproved County Assessor's parcels of real property within the District which were not expected to be developed with permanent buildings, whether or not owned by a religious organization, were not intended to be classified as Taxable Property under the Rate and Method. (d) The clarification of the Rate and Method expressed below is consistent with the intent of the Rate and Method and the factual premises upon which the Rate and Method was determined, and is fair and equitable to all taxpayers within the District. (e) The clarification of the Rate and Method expressed below will not adversely affect the owners of the bonds issued by the City for the District. Section 2. The City Council hereby directs that the Rate and Method be clarified to include in Section E thereof (as property which is not "Taxable Property"), land owned by a religious organization which is not improved, and is not reasonably expected to be improved in the future, with buildings that accommodate in excess of six persons and/or facilities incident to buildings (such as an adjacent parking lot). It is intended that land improved with passive uses, such as botanical gardens, patios and walkways will not be "Taxable Property." Property owned and/or operated by a religious organization improved with buildings that accommodate in excess of six persons and/or facilities incident to such buildings shall be classified as "Religious Property" under the Rate ~md Method. Section 3. The Finance Director and other City officers responsible for the levy and collection of the special taxes within the District are hereby authorized and directed to (a) correct the levy of special taxes for fiscal year 1992-1993 with respect to any property owned by a religious organization which is not improved with buildings and/or appurtenant facilities, to reflect such property as not "Taxable Property" under the Rate and Method, including, but not limited to, the cancellation of any special tax levy for fisc. al year 1992-1993 on such property previously communicated to the County Auditor- Controller, and (b) implement the clarification expressed above in connection with all future special tax levies within the District. Section 4. This resolution shall take effect from and after its adoption: PASSED AND ADOPTED this 9~;h day of February, 1993. Attest: City Clerk J0197 -2- CLEP~ 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. 93R-29 was introduced and adopted at a regular meeting provided by law, of the City Council of the City of Anaheim held on the 9th day of February, 1993, by the following vote of the members thereof: AYES: COUNCIL MEMBERS: Pickler, Simpson, Daly NOES: COUNCIL MEMBERS: None ABSTAINED: COUNCIL MEMBERS: None T~EMPORARILY ABSENT: COUNCIL MEMBERS: Feldhaus, Hunter ABSENT: COUNCIL MEMBERS: None AND I FURTHER CERTIFY that the Mayor of the City of Anaheim signed said Resolution No. 93R-29on the 10th day of February, 1993. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Anaheim this 10th day of February, 1993. 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. 93R-29 duly passed and adopted by the Anaheim City Council on February 9 , 1993. CITY CLERK OF THE CITY OF ANAHEIM