HomeMy WebLinkAbout97-26 Levying Special Taxes; Community Facilities District 97-1ORDINANCE NO. 97-26
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF COSTA MESA, CALIFORNIA, LEVYING
SPECIAL TAXES WITHIN CITY OF COSTA MESA
COMMUNITY FACILITIES DISTRICT NO. 97-1
(SUNFLOWER AVENUE UTILITIES UNDERGROUNDING).
WHEREAS, on July 7, 1997, this City Council (the "Council") of the City, of
Costa Mesa (the "City") adopted Resolution No. 97-61, entitled "A RESOLUTION OF
THE CITY COUNCIL OF THE CITY OF COSTA MESA, CALIFORNIA,
DECLARING THE INTENTION TO ESTABLISH A COMMUNITY FACILITIES
DISTRICT AND TO LEVY SPECIAL . TAXES THEREIN FOR THE CITY OF
COSTA MESA COMMUNITY FACILITIES DISTRICT NO. 97-1 (SUNFLOWER
AVENUE UTILITY UNDERGROUNDING) (the "CFD"), pursuant to the Mello -Roos
Community Facilities Act of 1982, as amended, Sections 53311, et seq. of the
California Government Code (the "Act"), to finance the acquisition of certain facilities
(the "Facilities"); and
WHEREAS, notice was published as required by the Act relative to the intention
of the Council to form the CFD and to provide for the Facilities; and
WHEREAS, the Council has held a noticed public hearing as required by the Act
relative to the determination to proceed with formation of the CFD and the rate and
method of apportionment of the special tax to be levied within the CFD to finance a
portion of the costs of the Facilities; and
WHEREAS, at said hearing, all persons desiring to be heard on all matters
pertaining to formation of the CFD and the levy of said special taxes were heard,
substantial evidence was presented and considered by this Council and a full and fair
hearing was held; and
WHEREAS, subsequent to said hearing, this City Council adopted the following
resolutions: Resolution No. 97-73 entitled, "A RESOLUTION OF THE CITY
COUNCIL OF THE' CITY . OF COSTA MESA, CALIFORNIA, TO FORM
COMMUNITY FACILITIES DISTRICT NO. 97-1 (SUNFLOWER AVENUE UTILITY
UNDERGROUNDING), AUTHORIZING THE LEVY OF SPECIAL TAXES THEREIN,
AND PRELIMINARILY ESTABLISHING AN APPROPRIATIONS LIMIT THEREFOR"
(the "Resolution of Formation"); Resolution No. 97-74 entitled, "A RESOLUTION OF
THE CITY COUNCIL OF THE CITY OF COSTA MESA, CALIFORNIA,
DETERMINING THE NECESSITY TO INCUR BONDED INDEBTEDNESS WITHIN
COMMUNITY FACILITY DISTRICT NO. 97-1 (SUNFLOWER AVENUE UTILITY
UNDERGROUNDING) (the "Resolution of Necessity"); and Resolution No. 97-75
entitled, "A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COSTA
MESA, CALIFORNIA, CALLING A SPECIAL . ELECTION IN COMMUNITY
FACILITIES DISTRICT NO. 97-1 (SUNFLOWER AVENUE UTILITY UNDER -
GROUNDING), which resolutions established the CFD, authorized the levy of a special
tax within the CFD, determined the necessity to incur bonded indebtedness within the
CFD; and called an election within the CFD on the proposition of incurring
indebtedness, levying a special tax, and establishing an appropriations limit within the
CFD, respectively; and.
WHEREAS, an August 18, 1997, a special elections was held within the CFD
in which the eligible landowner electors approved said propositions by the two-thirds
vote required by the Act.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF COSTA MESA AS FOLLOWS:
SECTION 1. By the passage of this Ordinance, the Council hereby authorizes
and levies special taxes within the CFD pursuant to the Act, at the rate and in
accordance with the formula set forth in the Resolution of Formation which resolution
is by this reference incorporated herein. The special taxes are hereby levied
commencing in fiscal year 1998-1999 and in each fiscal year thereafter until payment
in full of any bonds issued by the City for the CFD (the "Bonds"), as contemplated by
the Resolution of Formation and the Resolution of Necessity, and all costs of
administering the CFD.
SECTION 2. The Director of Finance of the City is hereby authorized and
directed each fiscal year to determine the specific special tax rate and amount to be
levied for the next ensuing fiscal year for each parcel of real property within the CFD
in the manner and as provided in the Resolution of Formation.
SECTION 3. Properties or entities of the state, federal, or local governments
shall be exempt from any levy of the special taxes. In no event shall the special taxes
be levied on any parcel within the CFD in excess of the maximum tax specified in the
Resolution of Formation.
SECTION 4. All collections of the special tax shall be used as provided for in
the act and in the Resolution of Formation including, but not limited to, the payment
of principal and interest on the Bonds, the replenishment of the reserve fund for the
Bonds, the payment of the costs of the City in administering the CFD, and the costs
of collecting and administering the special tax.
SECTION 5. There shall be two options for the collection of the special tax.
First, for a period of not less than 15 calendar days from its introduction and first
reading of this ordinance, the owners of the lands subject to the special tax shall be
allowed the opportunity to pay all of the amounts of the maximum primary speciallax
in cash, as provided in the Rate and Method of Apportionment of the special tax
specified in the Resolution of Formation of the CFD. The Finance Director shall cause
appropriate notice of cash payment to be provided to the property owners affected.
Any remaining maximum primary special tax may be collected by the City under the
next paragraph of this Section 5.
Second, the secondary special tax identified in the Rate and Method of
Apportionment shall be subject to collection by the City immediately upon its
determination in the same manner as ordinary ad valorem taxes are collected and shall
have the same lien priority, and be subject to the same penalties and the same
procedure and sale in cases of delinquency as provided for ad valorem taxes;
provided, however, that the Council may provide for other appropriate methods of
collection by resolution of the Council. In addition, the provisions of Section 53356.1
of the Act shall apply to delinquent special tax payments. The Director of Finance of
the City is hereby authorized and directed to provide all necessary information to the
auditor/tax collector of the County of Orange in order to effect proper billing and
collection of the special tax or any portion thereof if it is to be collected by the
County; provided; however, that the special tax shall continue to be collected for the .
purposes of providing for the administrative expenses thereof so long as they are
required.
SECTION 6. If for any reason any portion of this ordinance is found to be
invalid, or if the special tax is found inapplicable to any particular parcel within the
CFD by a court of competent jurisdiction, the balance of this ordinance and the
application of the special tax to the remaining parcels within the CFD shall not be
affected.
SECTION 7. This Ordinance shall take effect and be in full force thirty (30)
days from and after the passage thereof, and prior to the expiration of fifteen (15)
days from its passage shall be published, once in a newspaper of general circulation,-
printed
irculation;printed and published in the City of Costa Mesa or, in the alternative, the City Clerk
may cause to be published a summary of this Ordinance and a certified copy of the
text of this Ordinance shall be posted in the office of the City Clerk five (5) days prior
to the date of adoption of this Ordinance, and within fifteen (15) days after adoption,
the City Clerk shall cause to be published the aforementioned summary and shall post
in the office of the City Clerk a certified copy of this Ordinance together with the
names of the members of the City Council voting for and against the same..
PASSED AND ADOPTED this 2nd day of September, 1997
ATTEST:
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Deputy City rk of the City of Costa Mesa Mayor of the Cityf o to Mesa
ROVED -AS TO FORM I V
CITY ATTORNEY
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss
CITY OF COSTA MESA )
I, MARY T. ELLIOTT, Deputy City Clerk and ex -officio Clerk of the City Council
of the City of Costa Mesa, hereby certify that the above and foregoing
Ordinance No. 97-26 was introduced and considered section by section at a regular
meeting of the City Council held on the 18th day of August, 1997, and thereafter
passed and adopted as a whole at a regular meeting of the City Council held
on the 2nd day of September, 1997, by the following roll call vote:
AYES: Buffa, Monahan, Erickson, Cowan, Somers
NOES: None
ABSENT: None
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the Seal of
the City of Costa Mesa this 3rd day of September, 1997.
/.
Deputy q1ty Clerk and ex -officio Clerk of
the City Council of the City of Costa Mesa