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92-123 RESOLUTION NO. 92R- 123 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ANAHEIM, CALIFORNIA, ADOPTING THE 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 appropriations limit for fiscal year 1992/93. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Anaheim that the appropriations limit for fiscal year 1992/93 be established in the amount of $337,996,017.00. 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 the local assessment roll from the preceding year for the City of Anaheim due to the addition of local nonresidential new construction. 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 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 16th day of June, 1992 ATTEST: CITY CLE~ OF THE CITY OF ~EI~ JLW:lm -2- I: \DOCS\ORDRES\LIMIT 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-123 was Introduced and adopted at a regular meeting provided by law, of the Anahel~ City Council held on the 16th day of June, 1992, by the following vote of the members thereof: _ ~ AYES: COUNCIL MEMBERS: Simpson, Ehrte, Pickler, Dely 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-123 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 ($EALI I, LEONORA N. SOHL, City Clerk of the City of Anaheim, do hereby certify that the foregoing Is the original of Resolution No. 92R-123 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 APPROPRIATIONS LIMIT FOR THE FISCAL YEAR COMMENCING JULY 1, 1992 AND ENDING JUNE 30, 1993 EXHIBIT A 1992/93 APPROPRIATIONS LIMIT CALCULATIONS AND COMPARISON OF APPROPRIATIONS SUBJECT TO LIMIT FY 1991/92 Adopted Appropriations Limit $274,805,434 Adjustment Factor 1.2299 FY 1992/93 Appropriations Limit $337,996,017 FY 1992/93 Appropriations Limit $337,996,017 FY 1991/92 Appropriations Subject To Limit 132,111,344 FY 1991/92 Appropriations Limit Margin $205,884,673 FY 1991/92 Appropriations Limit Margin, As a Percent of Limit 60,9% EXHIBIT B f 992/93 APPROPRIATIONS LIMIT ADJUSTMENT FACTORS POPULATION - Selected Factor: County Population Growth Population count provided by the State Finance Department 2,496,620 Population percent change pursuant +,~ Sections 2227 and 2228 of the ~,~enue and Taxation Code 2.47% CHANGE IN COST OF LIVING - Selected Factor: Change Due to the Addition of Local Nonresidential New Construction A) Dollar Change in Local Non-Residential New Construction Valuation 234,536,417 B) Dollar Change in Total Assessed Valuation 1,170,742,797 ~J~rcent Change ((A/B) X 100) 20.03% POPULATION AND PRICE FACTOR CONVERTED TO AN ADJUSTMENT FACTOR A) Population - City, Converted to a factor 1.0247 B) Cost of Living - Non-Residential New Const., Converted to a factor 1.2003 Ratio of change: A X B = 1.2299 EXHIBIT C 1992/93 APPROPRIATIONS LIMIT APPROPRIATIONS SUBJECT TO LIMIT CALCULATION Totals Total All Revenues $610,088,780 Reduce by Non-Proceeds of Taxes 470,673,993 $139,414,787 Add User Fees in Excess of Costs 0 139,414,787 Add User Fees in Replacement of Taxes 3,368,973 142,783,760 Subtract Revenues Supporting Federal Mandates (FLSA) 177,368 142,606,392 ~1~ )tract Gas Tax 2105 Revenues 1,090,000 141,516,392 Subtract Qualified Capital Projects 8,642,950 132,873,442 Subtract Debt Service Appropriations 762,098 $132,111,344 Total All Appropriations $6~ 0,088,780 Reduce by Non-Proceeds of Taxes 470,673,993 $139,414,787 ~ubtract Debt Service Appropriations 762,098 138,652,689 Subtract Revenues Supporting Federal Mandates (FLSA) 177,368 138,475,321 Subtract Gas Tax 2105 Revenues 1,090,000 137,385,321 Subtract Qualified Capital Projects 8,642,950 128,742,371 Add User Fees in Excess of Costs 0 128,742,371 Add Appropriations for Functions Formedy Tax Supported 3,368,973 Appropriations Subject to Limit $132,111,344 EXHIBIT D 1992/93 APPROPRIATIONS LIMIT PROCEEDS OF TAXES CALOULATION PROCEEDS NON-PROCEEDS OF "TAXES OF TAXES TOTAL Taxes $105,639,166 $105,639,166 State Subventions 20,017,814 20,017,814 Service Charges 1,850,101 42,725,369 44,575,470 Permit Fees 7,868,354 7,868,354 '" ,es and Forfeitures 2,571,997 2,571,997 ~qtals 38,315,657 38,315,657 Sales 9,917,000 261,044,649 270,961,649 Refunds and Reimbursements 9,749,356 9,749,356 Internal Service Charges 81,386,797 81,386,797 Federal and County Subventions 4,820,073 4,820,073 Contributions 4,119,982 4,119,982 Subtotal $137,424,081 $452,602,234 $590,026,315 interest 1,990,706 18,071,759 20,062,465 Total All City Revenues $139,414,787 $470,673,993 $610,088,780 Use of (Contribution to) Fund Balances 10,553,972 Mello-Roos CFDs (Seperate Limits) 7,684,833 RedeveLopment Agency 55,079,465 Housing Authority 24,212,025 Grand Total 707,619,075 TAXES SALES TAXES 11,510 SALES 75,030 IN3EREST TAXES S,~LES 27,000 RENTALS SALES TEXT O1.' GANN SPENI)IN(I-I,IMITATION INITIATIVE EXHIBIT F LIMITATION OF GOVERNMENT APPItOPRIATIONS. INITIATIVE CONSTITUTIONAl, AMENDMENT. E~tahlishes and defines annual appropriation lin,ils oa state and local governmental entities based on annual appropriations for prior fiscal year. Requires adjustments for changes in east 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 eresteal. With exeeptions, provides for reimbursement of 1oeal governments for new programs or higher level of services marldated by state. Financial Impact: lndeterminable. ARTICLE XIII B. See. I. 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 tile east 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. ! shall be adjusted as follows: (u) In: tile event that tire financial ~esponsibility of providiug services is transferred, in whole or in part, whether by annexation, incorporation or otherwise, from one entity af government to another, then for the year in which such transfer becomes effective tile 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 slmll be decreased by the salne amount. (b) In tile 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 tile provision of services is transferred, in whole or in part, 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. (e) lu the event of all emergency, the appropriatioll limit may be exceeded provided th,,t tile appropriation limits in the following three years are reduced accordingly to prevent an aggregate illcrease in appropriations resulting from the emergency· Sec. 4. The appropriations limit imposed oil any new or existing entity of government by this Article may be established or ehauged 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 us determined by said electors, but shall in no event exceed four yet, rs frail/ the most recent vote of said electors creating or cant,at, lag such change. ," lof 3 EXHIBIT F Sec. 5. £;:eh entily of ~overnmer, l ll,a.y establJs}3 such eolitill~cucy, gmei'~cncy, unemployment, i'escrv¢. retirement, sinking fu~d, trust. o~ sim)i~r fuqds us il slmH deem contributions are derived from the proceeds Of taxes, shalt fop pm'po~es of ibis Article eonstitu[e appropriation6 subject to limib~li(,h in ~hc ye~r o~ eonl~ibatio~. Neithe~ withdrawals from sny s~lell fund, nor expenditui'es oi (or nuti~orizations to ~.pend) surh withdrnwals) nor transfers between or nmoR~ slleb ftlnds) shull for 0re'poses of this Article eonstitnte appropriations subject to limit(~tion. See. 6. Whenever the Legislature o~' any slaie ~geney mnndates a new peogm~ or higher level of service on ~n~' local gOvernmenl, the state sl)~ll provide n subvention of funds to reimburse such local government for lhe eosts of such program or increased level of service, except that the i,egislutm'e mey, bm need not, pro, vide such subvention of funds for the following' mandate:;: (n) Legislative mandates requested b~ the local agency affected; (b) 'l;egislntion defining a new crime or changing an existing defiaition of a crime; or (e) I,egisl,tive ~and~tes enneted prior to January l, 19~5, or executive orders or regulations initially implementing legislation enneted prior to Jfinuafy 1~ 19~5. See. ~. Nothing in this Article shallbe construed to impair the ablility of the state oe of nny local government to meet its obligations with respect to existing or future bonded indebtedness. See. 8. As used in this Article nnd exeepl :~s otheewise expressly provided herein: (n) "Appropriation~ subject to hmit~tion" of the state shall menn nny authorization to expend during n fiscal year the proceeds of taxes levied by or for the state, exclusive of state subventions foe the use and operation of local government (other than subventions made pursunnt to Seelion 8 of this Article) nnd further exclusive of refunds of taxes, benefit payments from retirement, unemployment insurance and disability ins~ranee funds; (b) "Appeop~'iations subject to limitation" of an entity of local government shall mean any authorization to expend duelag a fiscal year the proceeds of taxes levied by or for that entity und the proceeds of state subventions to that entity (otber titan 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 nnd the proceeds to nn entity of government, f~'om (i) regulatory licenses, user charges, nnd user fees to the extent that Slleb proceeds exceed the costs reasonably borne by such entity in peoviding lhe regulation, product, oe service, and (ii) the inveslment of tax revenues. With respect to nny local goveenment, "proceeds of tuxes" shall include fiubve~;tiona t'eeeived from the state, other tbun pu~'suml( to Section 6 of this Arlie}e, (tad, ~ith respect to the shire, peoeeeds of taxes slmll exehlde such $ubvelltio)}s; (d) "l.oe~d gow~rnment" slmll me)m any city,. county, city ~nd county, school district, speeml district, nulbo)'ity, of olber political subdivisioa of ov within the state; ((:) "Cost of living"~;lmll menn the Consumer Price index for the United States aS reported by th¢~ Unilcd Strifes l)epnrtmeul of Labor, or successor agency of the United Slates Govcrmncnt; provided, however, Hint for purposes of Section 1, Ihc ehm~ge in cost of living front the p~'eeeding year sh~dl iu no event exceed the eh~mge ia California per capita pel'sont. d iucon~e from s~icl preceding ye~l'; 2of 3 EXHIBIT P (f) "Population" of troy entity of governnmnl, other tiara li sellool district, sl.tll be determined by a method pre~eribed hy the Legisbdm'c, provided tl~lt sueb determination shall be revised, its necessary, to refh:ct the periodin ccn~us ('ondueted by Hie United States I)ei)nrtll/olll of Commerce, or sUeCcssor ~qlcney of the United States (tavernmeal. The population of nny school dislrict slmll bc such school diatrict's average daily attendance us determitred by a method prescribed by tl~c I,cgislature; (g) "Debt service" shall mean iqq)ropriat~ons required to pay the cost of interest and redemption elmeges, including the fundin~ of any reserve or sinkin~ fund required in connection therewith, on indebtedness existing or legally authorized as of ~anunry 1, 1979 or on bonded indebtedness thereafter approved according lo law by a vote of the electors of the issuing entity voting in an election for such purpose. (h) The "appropriatioas limit" of each entity of government for each fiscal year shall be that amount whi.eb total annual appropriations subject to limitation may not exceed under'Section 1 and Section ~; provided, however, that the "appropriations limit" of each entity of goverument for fiscal year 1978-79 shall be the total of tbe 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, shah be deemed to have been deri~ed from the proceeds of state taxes. (i) Except as otherwise provided in Section S, "appropriations subject to limitation" shall not include Ioetd agency lean funds or indebtedness funds, investment (or authorizations to invest) funds of the state, or of an entity of local government in accounts at bnuks or sawin~s and loan associations or in liquid seeuNties. See. 9. "Appropriations subject to limitation" for each entity of government shall not include: (a) Debt service. (b) Appropriations required for purposes of earnplying with mandates of the courts or the federal governmeat which, w~thout discretion, require an expenditure for additionul services or which unavoidably mi~ke the providing of exislhlg services more easily. (e) Appropriations of any special district which existed on January 1, 1978, and which did not as of the 1977-78 fiscal yea~ levy an ad valorem tax on property in excess of 12~ cents per $100 of assessed v;duc; oe the appropriations of any special district tbea existing oe thereafter ereuled by a vote of the people, which is totally funded by primer than the proceeds of taxes. See. 10. This Article shull be ell'retire caminoacing with the first day of the fiscal year following its adoption. See. II. If any appropriation catelg,'y shall be added to or removed from ~ppeoprbHions subjecl to limitation, purguanl to final judgment of any court of competent jurisdiction and any t~ppe~d therefoam, the nppro~ril~tions limit sh[dl he adjusted accordingly. If ~my seelion, i)~rt, clause or phrase in this Article is for any reason held invalid or uneonstitutimml, the remuininl( portions of this Article stuHI not be affected but sl,:dl reamin in full force am1 effect. 3of 3 STATE OF CALIFORNIA F, XI~[B~T G PETE WILSON, Gowrno~ DEPARTMENT OF FINANCE .~ 915 L STREET SACRAMENTO, CA 958144998 May 1, 1992 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 chahge 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 statemental 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. EXIIIBIT G May 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 1, 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 EXHIBIT 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 ~mmm~ 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 + 100 = 0.9936 IO0 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. EXHIBIT G ENCLOSURE I1 ANNUAL PERCENTAGE CHANGE IN POPULATION MINUS EXCLUSIONS* JANUARY 1, 1991 DATE PRINTED TO JANUARY 1, 1992 AND TOTAL POPULATION JANUARY I, 1992. 04/27/92 POPULATION MINUS EXCLUSIONS POPULATION ANNUAL TOTAL COUNTY PERCENT CHANGE POPULATION CITY 1991 TO 1992 1-1-91 1-1-92 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 ~I~ COSTA MESA 1.37 96,137 97.450 98,542 CYPRESS 4.05 42,496 44,218 44.218 DANA POINT 2.27 32,423 33,165 33,165 FOUNTAIN VALLEY O.70 53,480 53,853 53,853 FULLERTON 1.71 115,450 117,424 117,424 GARDEN GROVE 2.31 144,715 148,O65 148,065 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 73,5~7 75,319 75,319 NEWPORT BEACH 1.40 67,135 68,074 68,074 ORANGE t.80 112,466 114,489 114,489 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 SANTA ANA 1.75 29~,611 304,857 30~,857 SEAL BEACH 1.45 24,220 24,571 25,487 STANTON 2.00 30,752 31,367 31,367 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 55,055 55,O55 '~UNI~'CORPORATED 5.85 231.519 245,073 251,470 ORANGE COUNTY 2.47 2,436,505 2,496,620 2,512,198 EXCLUSIONS INCLUOE STATE MENTAL INSTITUTIONS, FEDERAL MILITARY BASES AND STATE AND FEDERAL PRISONS. 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