92-125 RESOLUTION NO. 92R-125
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 1992/93.
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 1992/93 is
calculated by adjusting the 1991/92 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 1992/93.
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
1992/93 be established in the amount of $123,768,464.00.
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 1992/93 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
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 1992/93 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 County
of Orange.
BE IT F~THER RESOLVED that said appropriations limit
herein established may be changed as deemed necessary ~
resolution of the Ci~ Council.
THE FOREGOING RESOLUTION is approved and adopted ~ the
City Council of the City of Anaheim this 16th day of
June, 1992
ATTEST:
JLW:lm
-2-
I: \DOCS\ORDRES\HIGHLAND
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. 92R-125
was Introduced and adopted at a regular meeting provided by law, of the Anaheim City Council held on the 16th
day of June, 1992, by the following vote of the members thereof:
AYES: COUNCIL MEMBERS: Simpson, Ehrle, Pickler, Daly and Hunter
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None
AND I FURTHER CERTIFY that the Mayor of the City of Anaheim signed said Resolution No. 92R-125 on the 17th
day of June, 1992.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Anaheim this 17th
day of June, 1992.
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
Resolution No. 92R-125 duly passed and adopted by the City Council of the City of Anaheim on June 16, 1992.
CITY CLERK OF THE CITY OF ANAHEIM
CITY OF ANAHEIM
COMMUNITY FACILITIES DISTRICT NO. 1989-2 (THE HIGHLANDS)
APPROPRIATIONS LIMIT
FOR THE FISCAL YEAR COMMENCING JULY 1, 1992 AND ENDING JUNE 30, 1993
DATE: 22-May-92
EXHIBIT A
1992/93 APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO. 1989-2 (THE HIGHLANDS)
CALCULATIONS AND COMPARISON OF APPROPRIATIONS SUBJECT TO LIMIT
FY 1991/92 Adopted Appropriations Limit $121,566,323
Adjustment Factor 1.0181
FY 1992/93 Appropriations Limit $123,768,464
FY 1992/93 Appropriations Limit $123,768,464
FY 1992/93 Appropriations Subject To Limit 210,986
FY 1992/93 Appropriations Limit Margin $123,557,478
FY 1992/93 Appropriations Limit Margin, As e Percent of Limit 99.8%
PAGE
DATE: 22-May-92
EXHIBIT B
1992/93 APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO, 1989-2 (THE HIGHLANDS)
ADJUSTMENT FACTORS
POPULATION - Selected Factor: County Population Growth
Population count provided by the
State Finance Department 2,496,620
Population percent change pursuant
to Sections 2227 and 2228 of the
Revenue and Taxation Code 2.47%
PRICE FACTOR - Selected Factor:
California Per Capita Personal Income Gro',vlh -0.64%
POPULATION AND PRICE FACTOR
CONVERTED TO AN ADJUSTMENT FACTOR
Population: 2.16%, Converted to a factor 1.0247
Calif Per Cap income -.64%, Converted to a factor 0.9936
Ratio of change: 1.0216 X (1.0064) = 1,0181
PAGE -1-
DATE: 19-May-92
EXHIBIT C
1992/93 APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO. 1989-2 (THE HIGHLANDS)
APPROPRIATIONS SUBJECT TO LIMIT CALCULATION
Total All Revenues $1,145,668
Reduce by Non-Proceeds of Taxes 0 $1,145,668
Add User Fees in Excess of Costs 0 1,145,668
Add User Fees in Replacement of Taxes 0 1,145,668
Subtract Debt Service Appropriations 934,682 210,986
Total All Appropriations $1,145,668
Reduce by Non-Proceeds of Taxes 0 $1,145,668
Subtract Debt Service Appropriations 934,682 210,986
Appropriations Subject to Limit $210,986
GANHGH9~BUD DOC
PAGE -1-
DATE: 19-May-92
EXHIBIT D
1992/93 APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO. 1989-2 (THE HIGHLANDS)
PROCEEDS OF TAXES CALCULATION
PROCEEDS NON-PROCEEDS
OF TAXES OF TAXES TOTAL
Taxes $1,145,668 0 $1,145,668
State Subventions 0 0 0
Service Charges 0 0 0
Permit Fees 0 0 0
Fines and For[eitures 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 0 0
Subtotal $1,145,668 $0 $1,145,668
Interest 0 0 0
Total $1,145,668 $0 $1,145,668
PAGE -1-
(:
TOTALS
GPANDTOTAL
GANHGH93~AJDDCC
TEXT OF GANN SI'ENDIN(;-I,IMITATION INITIATIVI': EXHIBIT F
LIMITATION OF GOVERNMENT APPROPRIATIONS. INITIATIVE CONSTITUTIONAl,
AMENDMENT. 'l'l~tablishes and defines mmual apl)ropri,,tion lira ils on state nud Ioc,I
governmental entities based on anm,al 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 sei~edules 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 Impart:
Indeterminable.
ARTICLE Xlll B.
See. 1. 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 living and population except as
otherwise provided in this Article.
See. 2. Revenues received by aay 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 tile financial responsibility of providihg 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 transrefer entity shall be increased by such
reasoaable 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 Dart, from other
revenues of an entity of government, to regulatory licenses, user charges or user fees,
then for the year of such transfer the appropriations limit of such entity of government
shall be decreased accordingly.
(c) In the event of an emergency, the appropriation limit may be exceeded
provided that the approDriation limits in lhe following three years are reduced accordingly
to prevent aa aggregate increase in appropriations resulting from the emergency.
Sac. 4. The appropriations limit imposed on any new or existing entity of
govermnent by this Article may be e.stabli~hed or changed by the electors of such entity,
subject to aud in conformity with constitutio,ml and statutory voting requirements. The
duration of any such change shull be as detcrmiued by said electors, but shall in no event
exceed four years from tile most recent vote of said electors creating or continuing such
change.
... lof 3
/ ( EXHIBIT F
Sec. 5. g;~(:h c;~tilv of ~,uel'rim~,~l i],ay establish Su,:h contm~Jcncy, ~mer~uncy,
unemployment, reserve. rel/remen[, sinkbig fund, trust. or smHbu' fu,~ds us il slmlJ deem
reasonable and proper. Coetr~buHonS
contributions are derived from :he proceeds Of taxes, sh~1% for purposes of th{~ Art,tie
eons~ilu(e appropriatious ~uhject to limiblli<.~, iv lhc ycnr o~ conlribution. Ncith~:r
withtit. wain from any such fund, nor expenditure~
mmstitute .pproprintions sui-,j~cL t~: hmi~,[ion.
See. 6. Whenever the Lc~ishHLJre nr any 5ta~e agency mandates a new progr:,m or
higher level of service on un~' local Kovermuenh
funds to reimburse suct~ local govcrnmen~ for H~e costs of such pro,ram or increased level
of served:e, except that the Legislature
funds for the /ollowin~' manda/e~;;
(a) Legislative mandates requested by the local agency affected;
(b) 'Uegislation defining a new crime or changing an existing definition of a
crime; or
(e) I,egish~tive mandotes enacted prior to January 1, 1975, or exeeu[ivc orders
or re~ulations initially impiemen[in~ legislation enncted prior to January 1, 1975.
See. ~. Nothing in this Article shall be construed to impair the ablHity of the state
or of nny local government to meet its obligations with respect to existin~ or future
bonded indebtedness.
See. 8. As used in this Article and except us otherwise expressly provided herein:
(a) "Appropriation~ subjee~ to hmit~tion" of the state shall mean any
~uthorization to ex~nd during a fiscal year the proceeds of taxes levied by or for the
state, exclusive of state subventions for the use and operation of local government (other
than subventions'made pursuant to Section
refunds of taxes, benefit payments from retirement, unemployment insurance and
disability insurance funds;
(b) "Appropriations subject to limitation" of an enHty of local government
shali mean any authorization to expend 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
and the proceeds ~o an entity of government, from (i) regulatory Hoerises, user charges,
and user fees to the extent that such proceeds exceed the costs reasonably borne by such
eutity in providing the regulation, product, or service, and (ii) the investment of ta~
revenues. With respect to any local government, "proceeds of taxes" shall include
~obventim~s received from the ~tute, other than purs,mn; to Section 6 of this Article, and,
with respect ~o the state, proceeds of taxes shall exclude such subventions;
Id) "l.oc~H ffow~rnmen[" slmll me,m any city,. county, city and county, school
district, speeml distrio[, ~uthority, or oilier poll%itel subdivision of or witbi~ the state:
(,~) "Cost of tiviu~"~:hall mean lhe Consume,. Price Index for thc United States
aS reported by the UniLud St~te~ I)ep~rtment ~f Lab,;r, or sueue.ssor u~eney of the United
States Government; provideo, however. lh,~t for purposes of Section 1, the ehauge ir, cost
of living fr~m~ the poeceding your sludl in no event exceed the elmage in Culifornia per
capita persontd income from said prceeding
2of 3
EXHIBIT F
(f) "Population" of zmy entity of b,~,vernm,:n~, o(I,~,;' lima ~ ~l'hool di~,trict, slmll
bc determined by a inethod prescribed by the [,cgiM,tm'c, p~'ovided that such
determination shall be revised, ,s nui.cssary, to reflect the pcri,Jdm CCIISTIH ('oilducTed by
the Unilcd States I)cparlmeut o~ (~ouunercc, o~ sui.c,.shor ~,tlcncy of il,c United States
(lovcrnmcnt. The [~)pubHion of any st,boo] district sin,It be
daily attendance us determined by a me[hod prescribed by
(g) "Debt service" shall mcan upprop~'il~tions required to pay the cost
interest and redemption charges, inchiding the fundin~ of any reserve or sinking fund
required in connection therewith. on indebtedness existin~ or legally authorized as
January 1, 1979 or on bonded indebtedness thereafter approved accordin~ to law by a vote
of the electors of the issuin~ entity votin~ in an election for such purpose.
(h) The "appropriations limit" of each entity of ~overnment for each fiscal
year shall be that amount which tota[ annual appropriations subject to limitation may not
exceed under'~ec[ion 1 and Section 3; provided, however, that the "appropriations limit"
of each enlity of ~overnment 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 ~overnments, exclusive of federal ~rants, shah be
deemed to have been derived from the proceeds of state taxes.
(i) Except as o~herwise provided in Section 5, "appropriations subject to
limitation" shall not include local a~ency loan funds or indebtedness funds, investment (or
authorizations to invest) funds of the state, or of an entity of local covernment in
accounts a~ banks or savincs and loan associations or in liquid securities.
Sec. 9. "Appropriations subject to 1imkation" for each entity or ~overnment shall
not include:
(a) Debt service.
(b) Appropriations required for purposes of complyin~ with mandates of the
court~ or the federal ~overnment which, w/thou[ discretion, require an expenditure for
additional services or which unavoidably make the providin[ or existin~ 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 year levy an ad valorem tax on property in
excess of 12t cents per $100 of assessed value; or the appropriations of any special
district Ihcn exi~tin~ or thereafter created by a vote of the people, which is totally funded
by oiher than the proceeds of taxes.
Sec. 1O. 'rbi~ Article shall be effective commencin~ with the first day of the fiscal
year following its adoption.
See. I. ]f any appropriation category shah be added to or removed from
appropriations subject to limit,lion, ptl['suan[ to final judgment of any court of eompetenl
jurisdiction and u~ly appeal therefrom, the appro~i'i~ttions limit shtd{ he adjusted
accordingly. If ~my section, part, clause or phrase in this Article is for any reason held
invalid or unconsti[utiomH, the remaining portions of tiffs Article shall not be affected but
shall remain in full force ,red effect.
3of 3
DEPARTMENT OF FINANCE
9~5 L STREET
SACF~MENTO, CA 95~14-4998
May 1, 1992
PRICE AND POPULATION DATA FOR LOCAL JURISDICTIONS
Appropriations Limit
Arti'cte 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 California per capita
personal income or the change in the local assessment 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 1992-93
appropriation limit.
Enclosure I provides the change in California'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 1992-93 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 of January 1, 1992.
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 foK the
various population factors that may be used for purposes of change in population.
Population Factors for Special Districts
Special districts should consult Section 7901 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.
EXIlIBIT G
~ay 1, 1992
Page 2
Article XIII B, Section 9(c) states that special districts in existence on
January 1, 1978, which levied a tax of 12-1/2 cents 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 nonproceeds of taxes are also exempt. Therefore, special districts which
meet either of these two tests do not need to establish appropriation limits.
This letter may be received by special districts, which were exempt from
establishing appropriation limits by Article XIII B, Section 9(c). Receipt of
this letter should not be construed as a requirement by the Department of Finance
to establish an appropriation limit.
Certification
The certification program applies to cities and counties only and does not apply
to special districts.
Sections 11005.6 and 30462.1 of the Revenue and Taxation Code, Section 21022
Streets and Highways Code, and Section 38421 Vehicle Code specify that if a
Department of Finance population estimate is greater than the current certified
population the Department shall automatically file a certified copy with the
Controller not less than 25 days 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 current 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 on or
before June I, 1992.
Further Information
Questions regarding per capita income data should be referred to the Economic
Research Unit at (916) 322-2263. Questions concerning population should be
directed to the Demographic Research Unit at (916) 322-4651.
Sincerely,
Enclosures
EXI{IBiT G
Enclosure I
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 1992-93 appropriation
limit are:
Per Capita Personal Income
Fiscal Percentage change
Year (FY) over prior year
1992-93 -0.64
B. Following is an example using sample population changes and the
changes in California per capita personal income as growth factors
in computing a 1992-93 appropriations limit.*
1992-93:
Per Capita Change = -0.64 percent
Population Change = 2.27 percent
Per Capita converted to a ratio: -0.64 + ]00 = 0.9936
100
Population converted to a ratio: 2.27 + 100 1.0227
100
Calculation of factor for FY 92-93: 0.9936 x 1.0227 = 1.0162
· , ~ * Conversion of the factor to a ratio eliminates minus numbers.
EX[[1I~I'~ C ENCLOSURE
ANNUAL PERCENTAGE CHANGE IN POPULATION MINUS EXCLUSIONS~ JANUARY 1, 1991 DATE PRINTE
TO JANUARY 1, 1992 AND TOTAL POPULATION JANUARY 1, 1992. 04/27/92
POPULATION MINUS EXCLUSIONS
POPULATION
ANNUAL TOTAL
COUNTY PERCENT CHANGE POPULATION
CITY 1991 TO 1992 1-1~91 I-1-92 1-1-92
ORANGE
ANAHEIM 2.38 272,912 279,408 279,408
BREA 1.94 32,889 33,528 33,528
BUENA PARK 1.68 69,652 70.822 70,822
COSTA MESA 1.37 96,137 97,450 98,542
CYPRESS 4.o5 42,496 4~,218 44,218
0ANA POINT 2.27 32,429 33,165 33,165
FOUNTAIN VALLEY 0.70 53,480 53,853 53,853
FULLERTON 1.71 115,450 117,424 117,424
GARDEN GROVE 2.31 144,715 148,O65 148,O65
HUNTINGTON BEACH 1.43 182,353 184,962 184,962
IRVINE 2.54 111,517 114,346 114,346
LAGUNA BEACH 2.33 23,384 23,929 23,929
LAGUNA NIGUEL 5.51 47,585 50,209 50,209
LA HABRA 1.68 51,508 52,374 52,374
LA PALMA 1.26 15,402 15,596 15,596
LOS ALAMITOS 3.11 10,798 11,134 12,180
MISSION VIEJO 2.41 73,547 75,319 75,319
NEWPORT BEACH 1.40 67,135 68,O74 68,074
ORANGE 1.80 112,466 I14,489 114,489
PLACENTIA 1.40 41,254 41,831 41,831
SAN CLEMENTE 2.68 42,O44 43,172 43,172
SAN JUAN CAPISTRANO 2.56 26,762 27,448 27,448
SAHTA ANA 1.75 299,61] 30~,857 304,857
SEAL BEACH 1.45 24,220 24,57l 25,487
STANTON 2.00 30,752 31,367 3],367
TUSTIN 6.15 45,794 48,612 54,739
VILLA PARK 1.12 6,262 6,332 6,332
WESTMINSTER 1.55 78,718 79,937 79,937
-YORBA LINDA 2.50 53,714 55,O55 55,055
'UNINCORPORATED 5.85 231,519 245,O73 251,470
ORANGE COUNTY
2.47 2,436,505 2,496,620 2,512,198
EXCLUSIONS INCLUDE STATE MENTAL INSTITUTIONS, FEOERAL MILITARY BASES AND STATE
ANO FEDERAL PRISONS.
PAGE 1