96-094 RESOLUTION NO. 96R-94
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 1996/97.
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 1996/97 is
calculated by adjusting the 1995/96 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 1996/97.
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
1996/97 be established in the amount of $149,847,962.00.
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 1996/97 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 1996/97 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 11th day of
June , 1996. ~~ y O~~F~EI
MAYZ OF THE M
ATTEST:
O019036.02/EEGAN/Ma¥ 20, 1996 2
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. 96R-94 was introduced and adopted at a regular meeting provided by law, of
the Anaheim City Council held on the 11th day of June, 1996, by the following vote of the
members thereof:
AYES: MAYOR/COUNCIL MEMBERS: Tait, Zemel, Feldhaus, Lopez, Daly
NOES: MAYOR/COUNCIL MEMBERS: None
ABSENT: MAYOR/COUNCIL MEMBERS: None
AND I FURTHER CERTIFY that the Mayor of the City of Anaheim signed said Resolution
No. 96R-94 on the 1 lth day of June, 1996.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City
of Anaheim this 1 lth day of June, 1996.
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. 96R-94 was duly passed and adopted by the City Council of
the City of Anaheim on June 1 lth, 1996.
CITY CLERK OF THE CITY OF
EXHIBIT A
1996~97 APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO. 1989-2 (THE HIGHLANDS)
CALCULATIONS & COMPARISON OF APPROPRIATIONS SUBJECT TO LIMIT
FY 1995/96Adoptcd Appropriations Limit $142,322,580
Adjustment Factor 1,0529
FY 1996/97 Appropriations Limit $149,847,962
FY 1996/97 Appropriations Limit $149,847,962
FY 1996/97 Appropriations Subject To Limit 346,856
FY 1996/97 Appropriations Limit Margin $149,501,106
FY 1996/97 Appropriations Limit Margin, As a Percent of Limit 99.8%
EXHIBIT B
1996/97 APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO. 1989-2 (THE HIGHLANDS)
ADJUSTMENT FACTORS
POPULATION - Selected Factor: City Pooulation Growth
Population count provided by the
State Finance Department 293,245
Population percent change pursuant
to Sections 2227 and 2228 of the
Revenue and Taxation Code 0.59%
PRICE FACTOR - Selected Factor:
California Per Capita Personal 4.67%
Income Growth
POPULATION AND PRICE FACTOR
CONVERTED TO AN ADJUSTMENT FACTOR
A) Population: Converted to a factor 1.0059
B) Price Factor: Converted to a factor 1.0467
Ratio of change: A x B = 1.0529
EXHIBIT C
1996D? APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO. 1989-2 (THE HIGHLANDS)
APPROPRIATIONS SUBJECT TO LIMIT CALCULATION
Total All Revenues $1,276,501
Reduce by Non-Proceeds of Taxes 0 $1,276,501
Add User Fees in Excess of Costs 0 1,276,501
Add User Fees in Replacement of Taxes 0 1,276,501
Subtract Debt Service Appropriations 929,645 346,856
Total All Appropriations $1,276,501
Reduce by Non-Proceeds of Taxes 0 $1,276,501
Subtract Debt Service Appropriations 929,645 346,856
Appropriations Subject to Limit $346,856
EXHIBIT D
1996D7 APPROPRIATIONS LIMIT
COMMUNITY FACILITIES DISTRICT NO. 1989-2 (THE HIGHLANDS)
PROCEEDS OF TAXES CALCULATION
PROCEEDS NON-PROCEEDS
OF TAXES OF TAXES TOTAL
Taxes $1,276,501 0 $1,276,501
State Subventions 0 0 0
Service Charges 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
Federal and County Subventions 0 0 0
Contributions 0 0 0
Subtotal $1,276,501 $0 $1,276,501
Interest 0 0 0
Total $1,276,501 $0 $1,276,501
EXHIBIT F
'FE)CT OU GANN $1'ENL)IHf;-I,If%IITA]'ION INITI,\ 1'1¥1'.
LIMITATION OF GOVERNMENT APPROPRIATIONS. INITIATIVE CONSTITUTIONAl.
AMENDMENT. F';tablishcs and dcfin(~:~ ~nnu~ll al)propri.tion limil.', on stntc
governmental entities based on annuul appropriations for prior fiscal year. Itcquires
adjustments for changes in cost of living, population and outer 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 Impart:
!rideretainable.
ARTICLE XIll B.
Sec. !. 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 rest of living and lx~ulation exe¢l~t as
otherwise provided in this Article.
See. 2. Revenues received by any entity of government in excess of that amount
which is approi)riated 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:
(a} In the event that the financial responsibility of providilq~ 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 transf area entity shall be increased by such
reasonable amount as the said entities shall mutually agree and the appropriations It,nit of
the trunsferor 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
revenues of un entity of govermnent, to regulatory licen-~es, user charges or user fees,
then for the year of such transfer the appropriations limit of such entity of govermnent
shall be decreased accordingly.
(e) In the event of an emergency, the uppropriation limit may be exceeded
provided thut the appropriation limits in the following three years are reduced accordingly
to prevent un aggregate increase in appropri~tion.~ re.suiting from the emergency.
Sec. 4. The approoriatio~s limit imposed nn any new or existing entity of
goretenant by ties Article may be e..itablishcd or cha~gud by the electors of such entity,
subject to u.d in etmformity with constitutio,ml and statutory voting requirementS. The
durut~on of any such ehunIJe shuU I)c us detcrmh~cd by said electors, but 5hail in no event
exceed four years from the most recent vole of sa~d elector5 creating or conlinuin6 such
chung,,:.
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contributions are derived from :he procecd~ of taxes. shall for purposes of th~ Art,rio
~ona:'mtute appropetution~ ~uhlect to limH,H..~, i~, tl,~ ye~mr of contriout~on. Nc~tl,~:r
e,mstitute appropriations sut,jcct tc hm~t.tion.
Sec. 6. Whenever the Legislature nr any sla~e agency mandate5 u new program
h~gher level of service on un~' local gox~eramenl, the state shall provide a subvention
funds to reimburse 5u~h local government f(~r Ihe eo~ts of such program or increased level
(,~ serv[;:¢, except that the [~g~luture meV, b.i need not, prr, vtde such subvention of
fun~ for the following' mandate:;:
(a) Legislative mandates requcated by the local agency affected;
(b) 'Ccgislation defining a new crime or changing an existing definition
crime; or
(c) I.¢gi~lative mand.tes enacted prior Io January I, 1975, or executivc orders
or regulations initially implementing legislation enacted prior to January 1, 19~5.
53e. ~. Nothing in this Article shall be co~trued to impair the ablility of the state
or of any local government to meet its obligatio~ with react to existins or future
bonded indebtedne~.
Sec. 8. As u~d in this Article and except as otherwi~ expre~ly provided ~rein:
(a) "A~r~riatio~ subject to hmitation" of the state sMll mean any
authorization to ex~nd duri~ a fiscal year the procee~ of taxes levied by or for
state, exclusive o~ state subventio~ for the ~e at~ ~ration of local government (other
than subventimm made gumusa[ to ~ction 6 af this Article) and further exel~ive of
refun~ of taxes, ~nefit ~ymen~ from retirement, unemployment i~uranee
disability ir~urancc fun~;
(b) "Appropriutio~ subject to limitation" of an entity of local government
shall mean any authorization to ex~nd during a fiscal year the procee~ of tax~ levied hy
or for that entity and the procee~ of state subventio~ to that entity (other than
subventio~ made pursuant to ~etion 6 of this Article) exclusive of refunds of taxes;
(c) "Procee~ of taxes" shall include. but ~t t~ restricted to, all tax eevenues
and the proece~ to an entity of government, from (i) regulatory lice~a, user charges,
and u~er fees to the extent that such proeee¢~ exceed the costs reasonably ~rne by such
entity in providing the r~ulation, product, or ~rviee, nod (ii) the investment of tax
revenues. With re~et to any local goveenment, "proeee~ of taxes" shall include
~bvet;tino5 received from the ~tute, other than pur~.~;H to.etlon 6 of this Article,
with respect to the state, pr~ee~ of taxe~ ~hall exclude such subventions;
~1) "l~¢al gow:r~t~ne~['; shall mcnn ally ¢ ty,.cOU~ty, ¢Hy and county,
Histfiat, 5[~(:~ul district, auHtority, or other polttical ~uhdivision of or witlm~ tltc state;
(~.} "Co~t of liwog"shull mcan Ihe ..OhStuner Price Index for the United States
~tutcs (;ov~r~m~ctH; prov.ied, however, Ihqt for purposes of ~ction I, the ehtmgc ir, cost
of bring fr-m Ihe preceding yeur sh. II i~ ~o event exceed the eh..ge in California
2o~,~
dolly uttendan(.'c a5 determined by u method prc~crihed hy the I.(:gl~lutur~;
(I;) "l)~bt setwee" sicill mean ufq)ropr~tmn~ requ~r(~d to guy the co~t of
interest and redemplion charges, includHt[ the gundin[ of any reserve or sinkm~ ~und
required in connection therewith, on indebtedness existing or legally authorized as of
January I~ 1979 or on ~nded indebtedness thereafter approved according to law by e vote
of the electors o~ the issuin~ entity voting in an election for such pur~se.
(h) The "appcopriution~ 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-Section I and Section 3; provided, however, that the "appropriations limit"
o~ each entity of government for ~iscul year [978-~9 shall be the total o~ the
appropriatio~ subject to limitation of such entity got that fiscal year. For fiscal year
[g78-?9, state subventio~ to local governments~ exclusive o[ gadere[ grants, shaU be
deemed to have ~en ~rived ~rom the proeee~ o~ state taxes.
(i) E~eept as otherwise provided in Section 5, "appro~riatio~ subject to
limitation" shall not inclu~ local agency loan fun~ or in~btedne~ fun~, Inv~tment (or
authorizatio~ to invest) fun~ of the state, or o~ all entity of !~al government in
accounts at baHks or ~vings and loan as~ciatio~ or in liquid ~curities.
Sec. 9. "Appropriutio~ subject to limitation" for each entity o~ government shall
~t inctu~:
(a) Debt service.
(b) Ai,pr~riatio~ required got pur~ses of complyi~ with man. tea of the
court~ or the ~ederal government which, without discretion, require an ex~nditure for
additional ~crvice~ or which unavoidably make the providi~ of existi~ ~rvices more
costly.
(c) Appr~riations of any special diztrict which existed on January 1, ~978,
and which did not as of the 1977-78 fiscal year levy an ad valorem tax on pco~rty in
excess of 12{ cents ~r $100 of as~ed v~lue; or the apgropridtio~ of any s~eial
district th~n existin~ or thereuf[er created by 8 vote o[ the ~le, which ~ totally funded
by other than the proeee~ of taxes.
Sec. IO. 'rbi~ Article shall ~ c~fectivc comme~cmg with the first ~y of the [iseal
yeuc ~ollowmg it~
Sec. II. ir uny .pi~copriut,On eutcKory ~hull be added to or reinareal from
uppropriuti~c~ subject to limit.lion, pur~uun( to ~nul judgment or any court Of competent
juri~d~ct~<m m~d .fly Upl~l thoralcorn. the Rpprop~*~.tio~ limit shall he adjusted
accordingly. I( m,y ~ecti~)l~, i).rt, cJ~tlS~ or phrase in thi~ Article I~ for any reason held
ilwuhd ~r u~c~stHutio..I. the remaining ~rt~ons o[ this Article sh. II ~ot be artected but
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STAT~ OF CALIFORNbA EXHIBIT G
DEPARTMENT OF FINANCE
915 L STREET
SACRAMENTO, CA 95814-4998
May 1, 1996
PRICE AND POPULATION DATA FOR LOCAL ,UL!RISDICTIONS
Appropriations Limit
Article XIII B of the California Constitution specifies that app~'opriations 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 constraction.
The Department of Finance is mandated to provide the populatiofi 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 nonresidentiai construction may be obtained from your county
Assessor. The enclosures contain price and population factors for setting your 1996-97 appropriation
limit.
Enclosure I 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 1996-97
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, 1996. 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
The Demographic Research Unit has adopted a new method of estimating population for the cities and
counties. This new method was used for the numbers presented here. The effect is to lower population
for the State and most jurisdictions. The new method was used to revise city and county numbers for
earlier years in the 1990s. The revisions are available on request.
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.
1 of 5
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 crf their
goveming body. Local jurisdictions may select either the percentage change in
Califomia per capita personal income or the percentage change in the local
assessment roll due to the addition of local nonresidential new construction. If the
pementage change in per capita personal income is selected, the percentage changes
to be used in setting the 1996-97 appropriation limit are:
Per Capita Personal Income
Fiscal Percentage change
Year (FY) over prior year
1996-97 ' 5.21
B. Following is an example using sample population changes and the changes in
Califomia per capita personal income as growth factors in computing a 1996-97
appropriations limit.*
1996-97:
Per Capita Change = 5.21 percent
Population Change = 1.06 percent
Per Capita converted to a ratio: 5.21 + 100 = 1.0521
100
Population converted to a ratio: 1.06 + 100 = 1.0106
100
Calculation of factor for FY 96-97: 1.0521 x 1.0106 = 1.0633
* Conversion of the factor to a ratio eliminates minus numbers.
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EXHIBIT G
ENCLOSURE II
ANNUAL PERCENTAGE CHANGE IN POPULATION MINUS EXCLUSIONS* JANUARY 1, 1995 DATE PRINTED
TO JANUARY 1, 1996 AND TOTAL POPULATION JANUARY I, 1996. 04/30/96
POPULATION MINUS EXCLUSIONS
~ POPULATION
~NNUAL TOTAL
COUNTY PERCENT CHANGE POPULATION
CITY 1995 TO 1996 1-1-95 1-1-96 1-1-96
ORANGE
ANAHEIM 0.59 291,536 293,245 293,245
BREA 0.80 34,527 34,802 34,802
BUENA PARK O.11 72,617 72,700 72,700
COSTA MESA O.11 101,155 101,269 102,O84
CYPRESS 0.50 46,167 46,397 46,397
DANA POINT 0.85 35,679 35,984 35,984
FOUNTAIN VALLEY O.13 54,239 54,311 54,311
FULLERTON 0.35 121,630 122,O59 122,O59
GARDEN GROVE 0.09 151,247 151,376 151,376
HUNTINGTON BEACH O.32 186,587 187,180 187,180
IRVINE 4.45 120,474 125,836 127,220
LAGUNA BEACH 0.89 23,581 23,790 23,790
LAGUNA HILLS 0.32 24,940 25,O21 25,O21
LAGUNA NIGUEL 1.43 54,778 55,561 55,561
LA HABRA 0.25 53,980 54,117 54,117
LAKE FOREST O.10 57,571 57,631 57,631
LA PALMA -0.06 15,513 15,504 15,504
LOS ALAMITOS 0.75 11,422 11,508 12,307
MISSION VIEJO 1.79 88,323 89,906 89,906
NEWPORT BEACH 0.22 68,920 69,069 69,069
ORANGE 1.39 118,105 119,742 119,742
PLACENTIA 0.96 44,575 45,OO3 45,003
SAN CLEMENTE 1.38 45,972 46,607 46,607
SAN JUAN CAPISTRANO 1.11 28,629 28,948 28,948
SANTA ANA -O.17 306,327 305,800 305,800
SEAL. BEACH 0.09 25,646 25,668 26,366
STANTON 0.07 31,861 31,882 31,882
TUSTIN 3.73 56,821 58,940 63,619
VILLA PARK 0.46 6,336 6,365 6,365
WESTMINSTER 0.80 81,879 82,536 82,536
YORBA LINDA 0.96 57,084 57,632 57,632
UNINCORPORATED 5.40 165,624 174¥570 179,571
ORANGE COUNTY
1.O5 2,583,745 2,610,959 2,624,335
* EXCLUSIONS INCLUDE STATE MENTAL INSTITUTIONS, FEDERAL MILITARY BASES AND STATE
AND FEDERAL PRISONS.
PAGE 1
3 of 5
STATE OF CALIFORNIA EXHIBIT G PETEWILSON. Governor
DEPARTMENT OF FINANCE ~.~
g15 L STREET
SACRAMENTO, CA 95814-3706
May 13, 1996
REVISED APPROPRIATIONS LIMIT DATA FOR LOCAL JURISDICTIONS
This letter is to inform you that the Department of Finance has corrected the Price Factor,
that is, the percentage change in per capita personal income, to be used in setting the
1996 ~ 1997 appropriation limit.
The revised Price Factor is lower than the Price Factor given in Enclosure I of the letter,
Price and Population Data for Local Jurisdictions sent to you on May 1, 1996.
The old Price Factor was 5.21 percent. The new Price Factor is 4.67 percent.
We have revised Enclosure I to reflect the new Price Factor and to show how the new price
factor and population factor are used in computing an appropriations limit.
We apologize for any inconvenience this revision causes. But we do ask that you notify any
affected offices within your jurisdiction of this revision.
If you have any questions, please call us at (916) 323-4086.
Sincerely,
Demographic Research Unit
915 L Street, 8th Floor
Sacramento, CA 95814
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EXHIBIT G
May 13, 1996 Revised
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 Qf 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 the 1996-97 appropriation limit are:
Per Capita Personal Income
Fiscal Percentage change
Year (FY) over prior year
1996-97 4.67
B. Following is an example using sample population changes and the changes in
California per capita personal income as growth factors in computing a 1996-97
appropriations limit.*
1996-97:
Per Capita Change = 4.67 percent
Population Change -- 1.58 percent
Per Capita converted to a ratio: 4.67 + 100 = 1.0467
I00
Population converted to a ratio: 1.58 + 100 = 1.0158
I00
CalculationoffactorforFY96-97: 1.0467 x 1.0158= 1.0632
* Conversion of the factor to a ratio eliminates minus numbers.
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