95-100 RESOLUTION NO. 95R-100
A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF ANAHEIM, CALIFORNIA,
ADOPTING THE COMMUNITY FACILITIES
DISTRICT NO. 1989-2 (THE HIGHLANDS)
ANNUAL APPROPRIATIONS LIMIT FOR THE
FISCAL YEAR 1995/96.
WHEREAS, the voters of California on November 6, 1977,
added Article XIII B to the State Constitution placing various
limitations on the appropriations of the state and local
governments; and
WHEREAS, Article XIII B of the State Constitution
provides that the appropriations limit for fiscal year 1995/96 is
calculated by adjusting the 1994/95 fiscal appropriations limit
for changes in the cost of living and population except as
otherwise provided in said Article XIII B; 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 XIII B of the State Constitution in
determining the Community Facilities District No. 1989-2 (The
Highlands) appropriations limit for fiscal year 1995/96.
NOW, THEREFORE, BE IT RESOLVED by the City Council of
the City of Anaheim that the Community Facilities District No.
1989-2 (The Highlands) appropriations limit for fiscal year
1995/96 be established in the amount of $142,322,580.00.
BE IT FURTHER RESOLVED that the City Council of the
City of Anaheim, by recorded vote of the city Council adopting
this resolution, hereby determines and selects that, with regard
to fiscal year 1995/96 and the calculations specified herein for
such fiscal year, the term "change in the cost of living" for
purposes of Section 8(e) (2) of Article XIII B of the Constitution
of the State of California shall mean the percentage change in
the California per capita personal income from the preceding
year.
BE IT FURTHER RESOLVED that the City Council of the
City of Anaheim, by recorded vote of the city Council adopting
this resolution, hereby determines and chooses that, with regard
to fiscal year 1995/96 and the calculations specified herein for
such fiscal year, the term "change in population" for purposes of
Article XIII B of the Constitution of the State of California and
Division 9 of Article 1 of the Government Code of the State of
California shall mean the change in population within the City of
Anaheim.
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 20th day of
June , 1995.
ATTEST:
CITY CLERK OF THE CITY OF ANAHEIM
1207~.1\EEGAN\Hay 24, 1995 2
STATE OF CAUFORNIA )
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. 95R- 100was Introduced and adopted at a regular meeting provided by law, of the Anaheim City Council
held on the 20th day of June, 1995, by the following vote of the members thereof:
AYES: MAYOR/COUNCIL: Lopez, Zemel, Feldhaus, Daly
NOES: MAYOR/COUNCIL: None
ABSENT: MAYOR/COUNCIL: None
ABSTAINED: MAYOR/COUNCIL: Tait
AND I FURTHER CERTIFY that the Mayor of the City of Anaheim signed said Resolution No. 95R-100 on
the 20th day of June, 1995.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Anaheim
this 20th day of June, 1995.
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. 95R-100was duly passed and adopted by the City Council of the City of Anaheim on this
June 20th, 1995.
CITY CLERK OF THE CITY OF ANAHEIM
EXHIBIT A
1995/96 APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO. 19~9-2 (THE HIGHLANDS)
CALCULATIONS & COMPARISON OF APPROPRIATIONS SUBJECT TO LIMIT
FY 1994/95Axlopted Appropriations Limit $133,348,243
Adjustment Factor 1.0673
FY 1995/96 Appropriations Limit $142,322,580
FY 1995/96 Approprialiona Limit $142,322,580
FY 1995/96 Appropriations Subject To Limit 331,028
FY 1995/96 Appropriations Limit Margin $141,991,552
FY 1995/96 Appropriations Limit Margin, As a Percent of Limit 99.8%
EXHIBIT B
199~9~ APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO. 19~9-2 (THE HIGHLANDS)
AIX1USTMENT FACTORS
POPULATION - S¢lectad Factor: City pooulation Growth
Population count provided by the
Sta~e Finance Department 296,497
Population percent change pursuant
to Sections 2227 and 2228 of the
Revenue and Taxation Code 1.92%
PRICE FACTOR - Sel~ted Factor:
California Per Capita Personal 4.72%
Incon~ Growth
POPULATION AND PRICE FACTOR
CONVERTED TO AN ADJUSTMENT FACTOR
A) Population: Conveiled to a factor 1,0192
B) Price Factor: Converted to a factor 1.0472
Ratio of change: A x B = 1.0673
EXHIBIT C
1995/96 APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO, 19~9-2 (THE HIGHLANDS)
APPROPRIATIONS SUBJECT TO LIMIT CALCULATION
Total All Revenues $1,262,700
Reduce by Non-Proceeds of Taxes 0 $1,262,700
Add User Fees in Excess of Costs 0 1,262,700
Add User Fees in Replacement of Tax 0 1,262,700
Subtract Debt Service Appropriations 931,672 331,028
Total All Appropriations $1,262,700
Reduce by Non-Proceeds of Taxes 0 $1,262,700
Subtract Debt Service Appropriations 931,672 331,028
Appropriations Subject m Limit $331,028
EXHIBIT D
199.~96 APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO. 1989-2 (THE HIGHLANDS)
PROCEEDS OF TAXES CALCULATION
PROCEEDS NON~PROCEEDS
OF TAXES OF TAXES TOTAL
Taxes $1,262,700 0 $1,262,700
State Subvemions 0 0 0
Service Charges 0 0 0
Peanit Fees 0 0 0
Fines and Forfeitures 0 0 0
Rentals 0 0 0
Sales 0 0 0
Refi~nds and Reimbursements 0 0 0
Intornal Service Charges 0 0 0
Federal and County Subventions 0 0 0
Contributions 0 0 0
Subtotal $1,262,700 $0 $1,262,700
Interest 0 0 0
Total $1,262,700 $0 $1.262,700
EXHIBIT F
FEXT O1" GANN SPENDIN(;-I,IMIT,\TION INI'I'IA
LIMITATION OF GOVERNMENT APPROPRIATIONS. INITIATWE CONSTITUTIONAl,
AMENDMENT. I:Lslablishes and define~ nnnu. I appropritltlon lilllil.~ ~n sitItC IIIId Ine~d
~overnmental enlit~es based on ann.ul appropriations for prior fiscal year. Requirus
adjustments fo~ eba~es in cost of living, ~pul~tion ~nd other s~eified ~aetors.
Appropriation limits may ~ established or temporarily changed by electorate. Requi~e5
revenues received in excess of appropriations permitted by this measure to be ~eturned by
revision o~ tax rates or fee schedules within two fiscal years next following year excess
e~eated. With exception, provides for ~eimbursement of local governments for new
prorams or higher level of ~rviees mandated by state. ~inaneial Impact:
Inde term innhie.
ARTICLE Xlll B.
See. !. The total annual appropriations subject to limitation of the state and of each
local government shall not exceed the appropriations limit of such entity of government
for the prior year adjusted for changes in the cost of livin& and p<~ulation 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
sha~ be returned by a revision of tax rates or fee schedules within the next two
subsequent fisea! years.
See. 3. The appropriations limit for any fiscal year pursuant to See. t shall be
adjusted as follows:
(a) In the event that the financial responsibility of providi~,g 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 trartsferee 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
reven.e.~ of un entity of government, to regulatory licenses, u~r eharEes or user fees,
then for the year of such transfer the appropriations limit of such entity of govermnent
shall be decreased accordingly.
(e) In tl~e event of an emergency, the appropriation limit may be exceeded
provided that the appropriation limits in the following three years are reduced accordingly
to prevent un aggregate increase in appropriation.~ resulting from the emergency.
Sec. 4. The appropriations limit imposed nn any new or existing entity of
government by tl.s Article may be established or cba.gedby the electors of such entity,
subject to u.d in conformity with eonstitution~d and statutory voting requirements. The
durution of any such change ~bull be us determined by said electors, but shall in no event
exceed four yeMrs from the most recent vote of said elector5 creating or continuing such
change.
~o~ 3
contrir)utions are derived frnm :he proceeds Of ~.axe~, sh~11 for purpo'~es (3f th~ Art*tie
~onR:ltll[e apprope~tion~ 3uhject to hmH.t~,h U' Ihc yc~r O~ (~ltlri~H[lOR.
~,mstilut~ appropriations subJeCt t(:
Sec. 6. Whenever the bc~i~lature nr 8ny ~Inle a~e~icy nlxndate~ a new pro[r~m or
ht[her level of service on .n~' local [overnmenl, the st.re ~hGII provide u subvention o~
iliads to reimburse such local [ovcrnment [~r llm cn~t5 c~F such prn~um or increased level
~,~ servL:e, except that the [,e~isluture may, bu~ need not, pro. vide such ~ubvention
fun~ for the ~ol]owinK mandalet,:
(a) be~i~lulive mandate~ requested by tl~e ],ace ~Kency ~[eeted;
(b) 'Cc[isl~tion defJnin[ a new crime or eliengine an existin[ de~initinn
crime; or
(c) I.c~l~tive m~nd. tes ~n~c[~d prior Io January ], 1975, or executive orders
or regulations initially implem~nlin[ I~i~l~tion ~n~cted print to January I,
~ae. ~. Nothint in Ibis Article shah be construed to impair the abiitity o~ the ~tate
or o[ ~ny Ioc. I [overnment to meet its obli~atio~ with rester to existin~ or [uture
bonded indebtedne~.
S~c. ~. As u~d in this Article and except as atherwi~ expre~ly provided ~rein:
(a) "~p~r~riatio~ subject to hmitation" of the state s~!l mean any
a~thorization to ex~nd duri~ e fiscal year the ~rocee~ o~ taxes levied by or ~or t~
" state, exclusive o~ state subventio~ far the ~e m~d ~ration o~ local ~overnment (other
than subventions made ~ur~ua~t to ~ction 6 ~ this Article) and further exel~ive
re[un~ o[ taxes, ~ne~it payments ~rom retirement, unemployment i~uranee and
di~abiiily insurance ~un~;
(b) "Appropriatio~ subject to limitation" of an entity o~ local Kovernment
slml; mean any authorization to ex~nd durin~ a fiscal year the procee~ o~ taxes levied by
or f~r that eniity and the proceeds o~ state suhvcntio~ to that entity (other than
subveniio~ made pursuant to ~ction 6 o~ this Article) exclusive or refunds of t.xes;
(c) "Procee~ e~ taxes" shall include, but not be restricted to, all tax revenues
and th~ pro~ce~ to an entity o~ Kovernment, ~com (i) re[ulatory liee~, user
and u~er ~e~ [o the extent that such procee,'b exceed [he costs reasonably ~rne by such
entity in providin~ the reKulatio~, product, er ~rvice, .nd (it) the investment of tax
revenues. ~th re~et to any local ~overnment, "proeee~ ~[ taxes" shall include
~bve~;[~ received ~rom Ihe ~tu[e, othcr titan pur~u,~H loSaction 6 e~ thl~ Artic}~,
with respect to the ~tate, pr~ee~ o~ tax~ ~hall exclude such ~ubvention~;
(d) "l~c~l ~ow~rmne~d" ~h~11 m~,~n ..y ~jty,.~ou~i~, city and courtly, ~chool
di~tr~t, ~mc~ul district, .uihority, ur otlmr poh[i('~l ~uhdivisiou o[ or within the
G') "~o~t o[ liw~" ~h. II mc~m Ih~ ~,~o~ ~ ~r Price Index ~or [itc U.iled
~tatc~ (;ovur.f.c~H; provided, however, Ih.t for purposc~ of ~ctio~ I, th~ chaotic if, cost
2o: 3
be delcrmln,).d by ~s inetlind prc~c'rlbed by Ihe I.ugl..l,~h~rc. I.uvlded thut ~ueh
deI. L.l-illlnLi[iOli bhQJJ be reVl~ccJ, II~ fle('e:~ll'y, Io rcl'luui Ihc jJt'ri,,(Ii(' C~Cll~,ii~ i'uiHJu(_.l.l~d by
(]Ov~ln~ll[. 'J'JIc J~pUJ~Jlofi O~ ~11y ~('JJooJ dl~lrlCl ~lmlJ hu ~ii('h ~eho~JJ dl~Jrlc['~ llVOl'li~
(~) "l)ebt SCl'Vlee" 5lmll illcull u[Jp¢opl'l.tlOnS required to puy tile eo~t
Jnteres~ and redemplJon ehar~e~, Jneludin~ Ihc fundin{ of any reserve or sinkm~ fund
required in connection JhereWlth. on indebtedness eXlStin~ or legally authorized as of
January I, 1979 or on ~nded indebtedness thereattel'approved ae~ordin~ to law by 8 vole
o~ the electors of the issuin~ entity votin~ in an ejection ~or such pur~se.
(h) The "apprupriation~ limil" o[ eaeh entity of ~overnment ~or each
year shall be JJlal amount which total annual appropriations sub,eat to limitation may not
exceed under.Section 1 and Section 3j provided. however, that Jhe "appropriations limit"
o~ e~eh entity of ~overnment for [Jscal yea~ 1978-29 shall be the total o~ the
appropriatios~ subject to limitation of such entity for that ~iseal year. For fiscal year
l~8-?$. state subventions to local ~overnments~ exclusive of federal ~rants, shaU be
deemed to have ~en ~rived ~rom the procee~ o[ sJite L~xes.
(i) Except as otherwise provided in Section 5, "appropriatio~ subject to
limitation" shall no( Jn~lud~ Io~al a~eney loan ~un~ or JndebJedne~ ~un~, investment (or
authorizatio~ to invest) [un~ of the state, or of an entity of I~al government in
accounts at ba~tk= or ~vings and loan assoeiatio~ or in liquid securities.
See. 9. "Appropriutio~ subject to limitation" for each entity oE government shall
not inetu~:
(a) Debt service.
(b) Appropriatio~ required [or pur~ses o~ eomplyi~ with mandates o~ the
eourt~ or the ~ederal government which, without discretion, require an ex~nditure ~or
additional service~ or which unavoidably make the providing o~ existi~ ~rviees more
costly.
(e) Appr~riation~ o~ any special district which existed on January 1, t978,
and which did not as of the 197~-78 ~iscal year levy an ad valorem tax on pro~rty in
excess o~ 12~ aunts ~r $100 of as~ed value; or the appropri~tio~ of any special
district then existing or thereafter created by a vote o~ the ~ople, which ~ totatiy funded
by other than the proeeed~ o~ taxes.
See. IU. 'l'h~ Article ~bull be ef[ectivu commencing with the ~irst ~y o~ the ~iscal
your ~ollowmg ~t~
See. It. I[ ally *~pl~rOpriutiOn cutuKury ~lmll be added to or removed from
uppropriuli~c~ ~uhj~ct t~ Ihmt~Hion, pursuant to ~inul judgment o~any court o~ competent
jurJ=dmtion a~d ~my upi~d therefrom, the approp~'~tim[~ lintit ~hall be adjusted
accordingly. I[ ~my ~cetion, i>~,rt, cl~u~c or phru~e in thi~ Article ~ ~or any reason held
Jnvuhd or uncnn~tHutiumH, the remumJng ~rt[o~t~ o~ thi~ Article stroll not be a~Eeeted but
~l,:dl reinurn in ~uil [~reu ~md effect.
3of 3
EXHIBIT G
DEPARTMENT OF FINANCE (~
915 L STREET
SACRAMENTO, CA 95814.-4998
May 1, 1995
PRICE AND POPULATION DATA FOR LOCAL JURISDICTIONS
Appropriations Limit
Article XIII B 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 combined with
either the change in Califomia per capita personal income or the change in the local gssessment roll due
to local nonresidential construction.
The Department of Finance is mandated to provide the population and California per capita personal
income change data for local jurisdictions to calculate their appropriation limits. The change in the
local assessment roll due to local nonresidential construction may be obtained from your county
Assessor. The enclosures contain price and population factors for setting your 1995-96 appropriation
limit.
Enclosure 1 provides the change in Califomia's per capita personal income price factor. An example of
how to utilize this price factor and the population percentage change factor in calculating your 1995-96
limit is included.
Enclosure II provides the population percentage change factors for cities and counties.
Enclosure IIA provides the population percentage change factor for counties and for the total
incorporated population of each county.
These population percentage changes were prepared pursuant to Sections 2227 and 2228 of the
Revenue and Taxation Code and are calculated as &January I, 1995. Section 2227 specifies that state
mental institutions, federal military bases and state and federal prisons be excluded from the percentage
change calculations.
Population Factors for Cities and Counties
Cities and counties should consult Section 7901 of the Government Code for the various population
factors that may be used for purposes of change in population.
Population Factors for Special Districts
Special districts should consult Section 790I of the Government Code and Section 2228 of the
Revenue and Taxation Code for the various population factors that may be used for purposes of change
in population.
Enclosure
A. Price Factor: Article XIII B specifies that local jurisdictions select their
cost-of-living factor to compute their appropriation limit by a vote of their
governing body. Local jurisdictions may select either the percentage change in
California per capita personal income or the percentage change in the local
assessment roll due to the addition of local nonresidential new construction. If the
percentage change in per capita personal income is selected, the percentage changes
to be used in setting 1995-96 appropriation limit are:
Per Capita Personal Income
Fiscal Percentage change
Year (FY) over prior year
1995-96 4.72
B. Following is an example using sample population changes and the changes in
California per capita personal income as growth factors in computing a 1995-96
appropriations limit.*
1995-96:
Per Capita Change = 4.72 percent
Population Change = 1.31 percent
Per Capita converted to a ratio: 4,72 + 100 = 1.0472
100
Population converted to a ratio: 1.31 + 100 = 1.0131
100
Calculation of factor for FY 95-96: 1.0472 x 1.0131 = 1.0609
* Conversion of the factor to a ratio eliminates minus numbers.
ENCLOSURE II
ANNUAL PERCENTAGE CHANGE IN POPULATION MINUS EXCLUSIONS* JANUARY 1, 1994 DATE PRINTED
TO JANUARY 1, 1995 AND TOTAL POPULATION JANUARY 1, 1995. 04/25/95
POPULATION MINUS EXCLUSIONS
POPULATION
ANNUAL TOTAL
COUNTY PERCENT CHANGE POPULATION
CITY 1994 TO i995 1-1-94 1-1-95 1-1-95
ORANGE
ANAHEIM 1.92 290,915 296,497 296,497
BREA 1.47 34,612 35,122 35,122
BUENA PARK 1.25 72,949 73,864 73,864
'~'~COSTA MESA 1.45 101,416 102,883 103,823
CYPRESS 2.04 46 026 46,963 46,963
DANA POINT 4.12 34 852 36,289 36,289
FOUNTAIN VALLEY 0.29 55 010 55,171 55,171
FULLERTON 1.77 121 540 123,692 123,692
GARDEN GROVE 1.26 151 913 153,824 153,824
HUNTINGTON BEACH 0.27 189 293 189,795 189,795
IRVINE 2.21 119 864 122,513 123,909
LAGUNA BEACH 0.10 23,961 23,985 23,985
LAGUNA HILLS 1.00 25,110 25,360 25,360
LAGUNA NIGUEL 2.27 54,487 55,724 55,724
LA HABRA 1.36 54,168 54,907 54,907
LAKE FOREST 0.19 58~445 58,558 58,558
LA PALMA 0.56 15,693 15,781 15,781
LOS ALAMITOS 2.20 11,376 11,626 12,425
MISSION VIEJO 4.21 86,215 89,841 89,841
~NEWPORT BEACH 1.08 69,330 70,098 70,098
ORANGE 1.73 118.037 120,078 120:078
PLACENTIA 2.78 44,113 45,339 45,339
SAN CLEMENTE 3.73 45,081 46,764 46,764
SAN JUAN CAPISTRANO 2.81 28,326 29,121 29,121
SANTA ANA 0.28 310,629 311,491 311,491
SEAL BEACH 2.60 25,436 26,097 26,795
STANTON 0.47 32,252 32,404 32,404
TUSTIN 5.08 55,053 57,849 62,497
VILLA PARK 0.17 6,434 6,445 6,445
WESTMINSTER 1.99 81,659 83,287 83,287
YORBA LINDA 1.15 57,410 58,069 58,069
UNINCORPORATED 4.03 161,983 168,512 173,437
ORANGE COUNTY
1.72 2,583,608 2,627,949 2,641,355
* EXCLUSIONS INCLUDE STATE MENTAL INSTITUTIONS, FEDERAL MILITARY BASES AND STATE
AND FEDERAL PRISONS.
PAGE 1