Ord 289ORDINANCE NO. 289
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
POWAY, CALIFORNIA, AUTHORIZING THE LEVY OF A
SPECIAL TAX WITHIN COMMUNITY FACILITIES
DISTRICT NO. 88-1 OF THE cLTY OF POWAY
(PARKWAY BUSINESS CENTER)
On motion of Councilman Eme~ , duly seconded
and carried, the following ordinance was adopted:
WHEREAS, on September 13, 1988, the City Council of
the City of Poway (the 'City Council') adopted Resolution No.
88-102 stating its intention to form Community Facilities
District No. 88-1 of the City of Poway (Parkway Business
Center) ('Community Facilities District No. 88-1") pursuant to
the Mello-Roos Community Facilities Act of 1982, as amended
(the "Act'); and
WHEREAS, on September 13, 1988, the City Council also
adopted Resolution No. 88-103 stating its intention to incur
bonded indebtedness in the amount of $45,000,000'within
proposed Community Facilities District No. 88-1 for the purpose
of financing the construction, acquisition, modification,
expansion or rehabilitation of certain real and other tangible
property with an estimated useful life of 5 years or longer,
including roadway improvements, a fire station and equipment,
storm drains, water, sewer and public utility improvements, all
as more fully described in Resolution No. 88-122 adopted by the
City Council on October 18, 1988 (the 'Facilities') to serve
the area within Community Facilities District No. 88-1; and
WHEREAS, notice was published as required by law
relative to the intention of the City Council to form proposed
Community Facilities District NO. 88-1 and to incur bonded
indebtedness in the amount of $45,000,000 within the boundaries
of proposed Community Facilities District No. 88-1; and
WHEREAS, on October 18, 1988, the City Council held a
noticed public hearing as required by law to determine, whether
it should proceed with the formation of Community Facilities
District No. 88-1, issue bonds to pay for the Facilities and
authorize the rate and method of apportionment of a special tax
to be levied within Community Facilities District No. 88-1 for
the purpose of paying for the Facilities to be provided within
Community Facilities District No. 88-1, creating or
replenishing any necessary reserve funds, paying the annual
costs associated with the bonds proposed to be issued to
finance the Facilities, including, but not limited to, the
principal and interest on the bonds, and paying any incidental
expenses of the District as set forth in the Act and Resolution
No. 88-123; and
Ordinance No. 289
Page 2
WHEREAS, at said hearing all persons desiring to be
heard on all matters pertaining to the formation of Community
Facilities District No. 88-1, the levy of a special tax and the
issuance of bonds to pay for a por~on of the Facilities were
heard and a full and fair hearing was held; and
WHEREAS, on October 18, 1988, the City Council adopted
Resolution No. 88-122 which established Community Facilities
District No. 88-1, authorized the levy of a special tax within
Community Facilities District No. 88-1 and called an election
within Community Facilities District No. 88-1 for November 1,
1988 on the p~oposition of incurring bonded indebtedness and
levying a special tax; and
WHEREAS, on October 18, 1988, the City Council also
adopted Resolution No. 88-123 which determined the necessity to
incur bonded indebtedness in the amount of $45,000,000 within
Community Facilities District No. 88-1 and called an election
within Community Facilities District No. 88-1 for November 1,
1988, on the proposition of incurring bonded indebtedness and
levying a special tax; and
WHEREAS, on November 1, 1988, an election was held
within Community Facilities District No. 88-1 at which the
qualified electors approved by more than a two-thirds vote the
proposition of incurring bonded indebtedness of $45,000,000 and
levying a special tax as set forth in Resolution No. 88-122; and
WHEREAS, on November 1, 1988, the City Council adopted
Resolution No. 88-127 which certified the results of the
November 1, 1988 election conducted by the Registrar of Voters,
which results showed that more than two-thirds of the votes
cast were in favor of the proposition to incur bonded
indebtedness and levy the special tax;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF POWAY
ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY
FACILITIES DISTRICT NO. 88-1 DOES ORDAIN AS FOLLOWS:
Section 1. The above recitals are all true and'
correct.
Section 2. By the passage of this Ordinance, the City
Council authorizes the levy of a special tax at the rate and.
formula set forth in Exhibit B to Resolution No. 88-122 and
which for reference purposes is attached hereto as Exhibit 1
and incorporated by reference.
Section 3. The City Council is hereby further
authorized to determine, by resolution, on or before the date
of the first meeting of the City Council in July of each year,
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Ordinance No. 289
Page 3
or such later date as is permitted by law, the specific special
tax to be levied on each parcel of land in Community Facilities
District No. 88-1. The City Manager is directed to cause each
annual special tax levy to be forwarded to the County of San
Diego Assessor and Tax Collector in'~ timely manner to permit
its inclusion on the County tax bill. The special tax to be
levied shall not exceed the maximum rates set forth in Exhibit
1, but the special tax may be levied at a lower rate.
Section 4. Properties or entities of the state,
federal or other local governments shall be exempt from the
above-referenced and approved special tax only to the extent
set forth in Section E of Exhibit 1 hereto and otherwise shall
be subject to tax consistent with the provisions.of Section
53317.3 of the Act in effect as of the date of adoption of this
Ordinance.
Section 5. All of the collections of the special tax
shall be used only as provided for in the Act and Resolution
No. 88-122. The special tax shall be levied only so long as
needed to accomplish the purposes described in Resolution No.
88-122.
Section 6. The special tax shall be collected in the
same manner as ordinary ad valorem taxes are collected and
shall be subject to the same penalties and the same procedure
and sale in cases of delinquency as provided for ad valorem
taxes as such procedure may be modified by law or this City
Council from time to time.
Section 7. As a cumulative remedy, if any amount
levied as a special tax for payment of bond interest or
principal, together with any penalties and other charges
accruing under this Ordinance, are not paid when due, the City
Council may, not later than four years after the due date of
the last installment of principal on the Bonds, order that the
same be collected by an action brought in the superior court to
foreclose the lien of such special tax.
Section 8. This Ordinance relating to the levy .of the
special tax shall take effect 3~ days after its final passage
in accordance with the provisions of Section 36937 of the
Government Code, and this specific authorization for adoption
is pursuant to the provisions of Section 53340 of the
Government Code.
Section 9. The Mayor shall sign this Ordinance and
the Clerk of the City Council shall attest to the Mayor's
signature and then cause the same to be published within
fifteen (15) days after its passage at least once in the Poway
News Chieftain, a newspaper of general circulation published
and circulated in the City.
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Ordinance No. 289
Page 4
Introduced and first read at a re~lar meeting of the City
Council of the City of Poway held the llth day of April, 1989,
and thereafter PASSED AND ADOPTED at a regular meeting of said
city council held the 18th day of April, 1989, by the following
roll call vote:
AYES:
COUNCILMEMBERS: BRANNON, EMERY, GOLDSMITH, HIGGINSON, KRUSE
NOES:
COUNCILMEMBERS: NONE
ABSENT:
COUNCILME~RS: NONE
Ca r~e ,~-~y o~
Mar~or~'~./Wahl'st'en/City Clerk
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Ordinance No. 289
Page 5
EXHIBIT 1
RATE AND METHOD OF APPORTIONMENT OF
SPECIAL.TAX
FOR COMMUNITY FACILITIES"DISTRICT NO. 88-1
OF THE CITY OF POWAY
(PARKWAY BUSINESS CENTER)
A Special Tax applicable to each Assessor's Parcel in
Community Facilities District No. 88-1 (herein "CFD No. 88-1')
shall be levied and collected according to the tax liability
determined by the City Council of the City of Poway acting in
its capacity as the legislative body of CFD No. 88-1 (herein
the "City Council') through the application of the appropriate
amount or rate for 'Developed Property' or 'Undeveloped
Property", as described below. All of the property in CFD No.
88-1, unless exempted by law or by the provisions of Section E
below, shall be taxed for the purposes, to the extent and in
the manner herein provided.
A. Definitions.
The terms hereinafter set forth have the following
meanings:
"Developed Property' means all Assessor's' Parcels in
CFD No. 88-1 for which a final map has been recorded as of
March 1 of the preceding Fiscal Year; provided, however, that
Developed Property shall not include property owned by or
offered for dedication to a public agency or owned by a public
utility for use as an unmanned facility, which property is
subject to tax as Undeveloped Property only to the extent set
forth in Section E below.
'Fiscal Year' means the period starting on July i and
ending the following June 30.
"Maximum Special Tax" means the maximum Special Tax,
determined in accordance with Section C, that can be levfed by
the City Council in any Fiscal Year for each class of Developed
Property and for Undeveloped Property, as applicable.
'Taxable Property" is all of the area within the
boundaries of CFD No. 88-1 which is not exempt from the Special
Tax pursuant to law or Section E below.
'Undeveloped Property' means all Taxable Property in
CFD No. 88-1 not classified as Developed Property.
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Ordinance No. 289
Page 6
B. Assignment to Land Use Class.
On July 1 of each year, all Taxable Property within
CFD No. 88-1 shall be categorized esther as a Developed
Property or an Undeveloped Property ~nd shall be subject to tax
in accordance with the rate and method of apportionment
determined pursuant to Sections C and D below.
C. Maximum Special Tax Rate.
The Maximum Special Tax for an Assessor's Parcel
classified as Developed Property or as Undeveloped Property
shall be $15,000 per acre for Fiscal Year 1988-89 and shall
increase by 2.0% in each subsequent Fiscal Year. For purposes
of this Section C, the acreage of an Assessor's Parcel shall be
determined by reference to the most current parcel map or other
subdivision tract map recorded in the Office of the County
Recorder for San Diego County or by another reliable means
established by the District.
D. Method of Apportionment of the Special Tax to
Developed Property and Undeveloped Property.
Starting in Fiscal Year 1988-89 and for each following
Fiscal Year, the City Council shall determine the amount of
money to be collected from Taxable Property in CFD No. 88-1 in
that Fiscal Year. Such amount shall include the sums necessary
to pay for current debt service on indebtedness of CFD No.
88-1, to create or replenish reserve funds determined necessary
by CFD No. 88-1 for existing Or future indebtedness, and to pay
for administrative and construction expenses to be paid from
Special Tax proceeds. After taking into account other
available revenues, the City Council shall levy the Special Tax
as follows until the amount of the levy equals the remaining
amount to be collected:
First: The Special Tax shall be levied on Developed
Property in equal percentages up to 87% of the Maximum Special
Tax for such Fiscal Year;
Second: If additional moneys are needed after the
first step has been completed, the Special Tax shall be levied
proportionately on each parcel of Undeveloped Property
(exclusive of Undeveloped Property exempted pursuant to Section
E below) up to 87% of the Maximum Special Tax for such Fiscal
Year;
Third: If additional moneys are needed after the
first two steps have been completed, then the levy of the
Special Tax on Developed Property and Undeveloped Property
(exclusive of Undeveloped Property exempted pursuant to Section
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Ordinance No. 289
Page 7
E below) shall be increased in equal percentages above the
rates levied pursuant to the first step above, up to the
Maximum Special Tax for such Fiscal Year;
Fourth: If additional mo~ys are needed after the
first three steps have been completed, then the Special Tax
shall be levied proportionately on each parcel of Undeveloped
Property offered for dedication to a public agency which has
not been exempted from the Special Tax pursuant to Section E,
up to the Maximum Special Tax for such Fiscal Year for such
property; and
Fifth: If additional moneys are needed after the
first four steps have been completed, then the Special Tax
shall be levied proportionately on each parcel of Undeveloped
Property conveyed to a public agency which has not been
exempted from the Special Tax pursuant to Section E, up to the
Maximum Special Tax for such Fiscal Year for such property.
E. Limitations.
The City Council shall not impose any Special Tax on
property which is (i) owned by a public agency for public
right-of-way or is subject to a public easement for a street or
for another public use which prevents any private beneficial
use of such land or (ii) is owned by a public utility for use
as an unmanned utility property or is subject to a utility
easement making impractical its utilization for other than the
purpose set forth in the easement.
In addition, the City Council shall not impose any
Special Tax on up to 100 acres of Undeveloped Property conveyed
or offered for dedication to a public agency for public uses
other than those described in (i) above. If the total number
of acres of land conveyed or offered for dedication to a public
agency for such other uses exceeds ten acres, then the acres
exceeding such total of 200 shall be taxed as Undeveloped
Property to the extent set forth in steps four and five in
Section D above.
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