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HomeMy WebLinkAbout88-62 - Fixing Tax Rate for 1974 Open Space Bond Issue for 1988-89RESOLUTION NO. 88-62 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COSTA MESA, CALIFORNIA, FIXING THE TAX RATE PER CENTUM AND LEVYING A TAX UPON ALL OF THE TAXABLE PROPERTY WITHIN THE CITY OF COSTA MESA WHICH IS TAXABLE TO MEET THE CITY'S OBLIGATION UNDER THE 1974 OPEN SPACE BOND ISSUE FOR FISCAL YEAR 1988-89. THE CITY COUNCIL OF THE CITY OF COSTA MESA DOES HEREBY RESOLVE AS FOLLOWS: THAT, WHEREAS, an election was held on September 11, 1973, pursuant to Title 4, Division 4, Chapter 4, Articles 1 through 8, Sections 43600 through and including 43904, California Government Code; and WHEREAS, a bond issue for open space lands was approved by the electorate at said election; and WHEREAS, pursuant to Section 43632, California Government Code, the City of Costa Mesa is required to levy a tax sufficient to meet all pay- ments of the principal and interest on said bonds; NOW, THEREFORE, BE IT RESOLVED that there be and is hereby levied upon all the taxable property within the City of Costa Mesa, which is taxable therein for municipal purposes, a tax for the purpose of raising the sum of two hundred sixty-three thousand nine hundred eighty-five dollars ($263,985.00), with which to meet payments of principal and interest of bonded indebtedness incurred under the 1974 Open Space Bond Issue Election, for the current fiscal year of 1988-89, which said amount is sufficient for the aforesaid purpose, and the Tax Rate Calculation is contained in Exhibit "A" attached hereto. BE IT FURTHER RESOLVED that the rate per centum of the tax hereinafter levied shall be and is hereby fixed as .00492 percent of the full cash value of all taxable property within the City of Costa Mesa, for the afore- said purpose. Said tax rate is levied pursuant to Article XIII A, Section 1(b) of the Constitution of the State of California and is for the purpose of paying the requirements of voter approved indebtedness. BE IT FINALLY RESOLVED that this Resolution shall take effect and be in full force immediately. PASSED AND ADOPTED this 15th day of August, 1988. ATTEST: City Clerk of the City of Cos Mesa Mayor of the City of Costa Mesa STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss CITY OF COSTA MESA ) I, EIL.EEN P. PHINNEY, City Clerk and ex -officio Clerk of the City Council of the City of Costa Mesa, hereby certify that the above and fore- going Resolution No. 88-62 was duly and regularly passed and adopted by the said City Council at a regular meeting thereof, held on the 15th day of August, 1988. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the Seal of the City of Costa Mesa this 16th day of August, 1988. P ' (Y � -/U I City Clerk and ex -officio Clerk of City Council of the City of Costasa EXHIBIT "A" Resolution No. 88-62 1974 OPEN SPACE BOND ISSUE - TAX RATE CALCULATION - 1988-89 r5X ;54 A - Unsecured Roll Gross Assessed Valuations $ 660,136,631 Less: Delinquency Allowance @ 4.25% (28,055,807) Net Assessed Valuations for Tax Rate Prior Year Tax Rate (Prior year tax rate x current net assessed valuations) = Estimated Supplemental Roll Revenue Secured Roll Revenue x 4.5% SUB -TOTAL AMOUNT TO BE LEVIED ON SECURED ROLL (REQUIRREMENT less SUB- TOTAL) Secured Roll Gross Assessed Valuations Less Delinquency Allowance @ 4.25% Net Assessed Valuations Add: Homeowners' Exemption Subvention Net Assessed Valuations for Tax Rate Tax Rate Calculation AMOUNT TO BE LEVIED divided by Secured Roll Net Assessed Valua- tions = Tax Rate (expressed as a deciman) = (or expressed as a percentage) Revenue Calculations Proof Unsecured Roll Revenue (Prior year tax rate x current net assessed valuations) = Supplemental boll Revenue (Secured roll revenue x 4.5%) _ Secured Roll Revenue (Calculated tax rate x current net assessed valuations) = 632,080,824 $4,601,088,514 (195,546,262) 4,405,542,252 87,424,284 4,492,966,536 0.0000524 0.0000492 0.00492% $263,985 33,121 9,942 43,063 220,922 33,121 9,942 220,992 TOTAL TAX REVENUE = REQUIREMENT $263,985