Item 3.1 - Reso Renewing Fire Protection Tax, Street & Water & Road Imprvmnt. Assmnts. -0Tri3) APPROVED
f t City of Poway APPROVED AS AMENDED ❑
(SEE MINUTES)
OUNCIL AGENDA REPORT DENIED
REMOVED ❑
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DATE: August 5, 2014 Resolution No. /*OW,
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Singer, City Managerca J.
INITIATED BY: Scott Edwards, Director of Administrative Services
Andrew White, Finance Manager
SUBJECT: Consideration of a Resolution Renewing the Fire Protection
Tax, the Street and Water and Sewer Assessments, and the
Road Improvement Assessments to be Collected on the
Property Tax Rolls for Fiscal Year 2014-2015
Summary:
It is necessary for the City Council to adopt a resolution renewing the taxes, fees, and
assessments to be collected on the tax rolls for Fiscal Year 2014-2015.
Recommended Action:
It is recommended the City Council adopt the attached resolution approving the collection of
the Fire Protection Tax as well as the Street, Water, Sewer, and Road Improvement
Assessments on the property tax rolls for Fiscal Year 2014-2015.
Background:
Annually the City collects various taxes, fees, charges, and assessments on the tax rolls by
following the County's procedures established for such collections.
The composition of the taxes, fees, charges, and assessments varies slightly from year to
year as the time span for the assessments expires or new areas and charges are added.
The taxes,fees, charges, and assessments include: a Fire Protection tax; Weed Abatement;
Community Facilities District Assessments; Landscape Maintenance District Assessments;
Street, Water, and Sewer Improvement Assessments; Road Improvement Assessments;
Nuisance Abatement; and collection for the repayment of Neighborhood Loans.
To collect these items on the tax rolls, it is necessary to adopt a resolution setting the
charges and to authorize staff to transmit the information to the County Auditor/Controller.
1 of 6 August 5, 2014 Item # 3.1
Consideration of a Resolution Renewing Taxes and Assessment
To be Collected on the Property Tax Roll for FY 2014-2015
August 5, 2014
Page 2
Findings:
The following narratives are provided to explain each tax and assessment to be collected via
the County tax rolls. In each case, a parcel-specific listing of the amounts to be collected is
on file in the City Clerk's Office.
Fire Protection Tax—Voters approved the Fire Protection Tax in 1997. As a special tax, the
Fire Protection Tax can only be used to support fire protection services. For fiscal year
2014-2015, the Fire Department has assigned an estimated 201,464 points to parcels on
the tax rolls. Based upon the tax of$3.12 per point, the estimated Fire Protection Tax to be
collected on the tax rolls for this fiscal year is $628,568. For tax roll purposes we will use a
not-to-exceed amount of$650,000. The amount per parcel is rounded to the nearest whole
cent. Additional Fire Protection Taxes will be billed to parcels that are not listed on the
property tax rolls, such as property owned by other governmental agencies.
Assessment District 96-1 (High Valley Road) -Assessment District 96-1 was approved by
the City Council under the 1915 Assessment Act proceedings to provide for the construction
of improvements on High Valley Road. An annual assessment must be collected to provide
payment on the bonds sold to finance this project. The total amount to be applied to the tax
rolls during the current fiscal year is not-to-exceed $58,000, with FY 2014-15 representing
the final year of this assessment.
Assessment District 2001-1 (Old Coach Road Water Line)-Assessment District 2001-1 was
approved by the City Council under the provisions of the Municipal Improvement Act of 1913
for the purpose of financing the purchase of certain water line improvements in the Old
Coach Road area. An annual assessment must be collected to provide payment on the
bonds sold to finance this project. The total amount to be applied to the tax rolls during the
current fiscal year is not to exceed $33,000, with FY 2014-15 representing the final year of
this assessment.
Neighborhood Loan Program — FY 2014-15 represents the twentieth year that loan
payments will be collected via the tax rolls for the Neighborhood Loan Program. When
originally issued, the City assessed an interest rate of 4 to 6 percent on loans to complete
the following neighborhood improvement projects:
Year of No. of FY 2013/2014
Project Loan Participants Total Assessment
Avenida Florencia
Sewer Improvements Year 10 of 10 4 $ 8,012.88
Corte Dorotea
Sewer Improvements Year 9 of 10 6 $20,335.82
Welton Lane Water and Year 5 of 10/ 1
Sewer Improvements Year 7 of 10 2 $ 5,566.42
Via Del Toro Water Line
Improvements Year 6 of 10 2 $5,831.18
2 of 6 August 5, 2014 Item # 3.1
Consideration of a Resolution Renewing Taxes and Assessment
To be Collected on the Property Tax Roll for FY 2014 -2015
August 5, 2014
Page 3
Other Assessments
Additional assessments to be submitted to Council under separate action include:
• Weed Abatement and Nuisance Abatement;
• Landscape Maintenance Districts — Landscape Maintenance Districts 83 -1, 86 -1, 86-
2, 86 -3, and 87 -1; and the
• Poway Lighting District
Fiscal Impact:
In order for taxes, fees, and assessments to be collected on the tax rolls for Fiscal Year
2014 -2015, it is necessary for the City Council to adopt a resolution authorizing this action.
Environmental Review:
This item is not subject to CEQA review.
Public Notification:
Published in the Poway News Chieftain on July 24 and July 31, 2014.
Attachment: 1. Proposed Resolution
3 of 6 August 5, 2014 Item # 3.1
RESOLUTION NO. 14-
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF POWAY, CALIFORNIA,
RENEWING THE FIRE PROTECTION TAX, THE STREET AND WATER
AND SEWER ASSESSMENTS, AND THE ROAD IMPROVEMENT ASSESSMENTS
TO BE COLLECTED ON THE PROPERTY TAX ROLL
FOR FISCAL YEAR 2014 -2015
WHEREAS, the City Council of the City of Poway desires to have the Fire
Protection Tax and Street and Water and Sewer Improvement Assessments, and Road
Improvement Assessments collected on the property tax rolls; and
WHEREAS, at a regular meeting of the Poway City Council, the amounts to be
collected have been set forth in a public report, the public has been allowed to comment
on these amounts, and this action has been duly advertised as required by law; and
WHEREAS, this action is authorized by the laws of the State of California.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway
as follows:
Section 1. That the sum of not -to- exceed $650,000 shall be collected on the property
tax roll in the form of a Fire Protection Special Tax of $3.12 per point as authorized by
Ordinance No. 476 of the City of Poway.
Section 2. That the sum of not -to- exceed $58,000 is required to be collected for the
payment of principal and interest on bonds issued for the benefit of Assessment District
96 -1 (High Valley Road) for the construction of improvements on High Valley Road.
This sum shall be collected on the 2014 -2015 San Diego County Tax Rolls to provide
for the payment of interest and principal of said bonds at maturity.
Section 3. That the sum of not to exceed $33,000 is required to be collected for the
payment of principal and interest on bonds issued for the benefit of Assessment District
2001 -1 (Old Coach Road Water Line) for the purpose of financing the purchase of
certain water line improvements in the Old Coach Road area. This sum shall be
collected on the 2014 -2015 San Diego County Tax Rolls to provide for the payment of
interest and principal of said bonds at maturity.
Section 4. That the sum of $8,012.88 is required to be collected for repayment of the
Avenida Florencia sewer improvement Neighborhood Loan. This sum shall be collected
on the 2014 -2015 San Diego County Tax Rolls to provide for the payment of interest
and principal of said loan.
4 of 6 August 5, 2014 Item # 3.1
Resolution No. 14 -
Page 2
Section 5. That the sum of $20,335.82 is required to be collected for repayment of
the Corte Dorotea sewer improvement Neighborhood Loan. This sum shall be collected
on the 2014 -2015 San Diego County Tax Rolls to provide for the payment of interest
and principal of said loan.
Section 6. That the sum of $5,556.42 is required to be collected for repayment of the
Welton Lane Water and Sewer improvement Neighborhood Loan Program. This sum
shall be collected on the 2014 -2015 San Diego County Tax Rolls to provide for the
payment of interest and principal of said loan.
Section 7. That the sum of $5,831.18 is required to be collected for repayment of the
Via Del Toro Water Line Improvement Neighborhood Loan. This sum shall be collected
on the 2014 -2015 San Diego County Tax Rolls to provide for the payment of interest
and principal of said loan.
Section 8. That the City Clerk is instructed to forward a certified copy of this
resolution to the Clerk of the Board of Supervisors and the Auditor /Controller of the
County of San Diego.
. PASSED, ADOPTED AND APPROVED by the City Council of the City of Poway
at a regular meeting thereof this 5th day of August 2014.
Don Higginson, Mayor
ATTEST:
Sheila R. Cobian, CMC, City Clerk
City of Poway
5 of 6 August 5, 2014 Item # 3.1
Resolution No. 14-
Page 3
STATE OF CALIFORNIA )
) ss.
COUNTY OF SAN DIEGO)
I, Sheila R. Cobian, CIVIC, City Clerk of the City of Poway, do hereby certify under
penalty of perjury that the foregoing Resolution No. 14- was duly adopted by
the City Council at a meeting of said City Council held on the 5th day of August 2014,
and that it was so adopted by the following vote:
AYES:
NOES:
ABSENT:
DISQUALIFIED:
Sheila R. Cobian, CIVIC, City Clerk
City of Poway
6 of 6 August 5, 2014 Item # 3.1