Chapter 3.32
COMMUNITY FACILITY DISTRICT TAX*

Sections:

Article I. CFD No. 2007-2

3.32.010    Introduction.

3.32.020    Definitions.

3.32.030    Rate and method of apportionment of the special tax.

3.32.040    Duration of the special tax.

3.32.050    Collection of the special tax.

Article II. CFD No. 2015-1

3.32.060    Levied.

3.32.070    Determination of next year’s tax.

3.32.080    Exemptions.

3.32.090    Use of tax.

3.32.100    Collection.

*    Prior ordinance history: Ord. 2003-05.

Article I. CFD No. 2007-2

3.32.010 Introduction.

Special taxes shall be annually levied on all developed single-family units (as hereinafter defined) in city of Marina Community Facilities District No. 2007-2 (landscape and park maintenance) (the “district”), in accordance with the rate and method of apportionment of special taxes hereinafter set forth. (Ord. 2007-09 § 1 (Exh. A (part)), 2007)

3.32.020 Definitions.

As used in this chapter:

“Assessor’s parcel” means a parcel of land in the district designated and assigned a discrete identifying number on a map of the county assessor of the county of Monterey.

“CFD administrator” means the city manager for the city of Marina, or his/her designee, responsible for the activities of the district.

“City” means the city of Marina, California.

“Developed single-family unit (DSFU)” means a residential dwelling unit on an assessor’s parcel for which a building permit has been issued by the city on or prior to May 1st preceding the fiscal year in which the special tax is being levied.

“Fiscal year” means the period beginning on July 1st and ending on the following June 30th.

“Maximum special tax” means the maximum special tax that can be levied by CFD No. 2007-2 in any fiscal year on any assessor’s parcel.

“Operating fund” means a fund that shall be maintained for CFD No. 2007-2 for any fiscal year to pay for the actual costs of maintenance related to the service area, and the applicable administrative expenses.

“Operating fund balance” means the amount of funds in the operating fund at the end of the preceding fiscal year.

“Service area” means exterior landscape and park areas on Paddon Place, Reservation Road, and along the TAMC right-of-way.

“Special tax” means any of the special taxes authorized to be levied within CFD No. 2007-2 pursuant to the Act to fund the special tax requirement.

“Special tax requirement” means the amount determined in any fiscal year for CFD No. 2007-2 equal to: (i) the budgeted costs directly related to the service area, including maintenance, repair and replacement of certain components of the service area which have been accepted and maintained or are reasonably expected to be accepted and maintained during the current fiscal year, (ii) administrative expenses, and (iii) anticipated delinquent special taxes based on the delinquency rate in CFD No. 2007-2 for the previous fiscal year, less (iv) the operating fund balance, as determined by the CFD administrator.

“Unit” means each separate residential dwelling unit, which comprises an independent facility capable of conveyance or use separate from adjacent dwelling units. (Ord. 2007-09 § 1 (Exh. A (part)), 2007)

3.32.030 Rate and method of apportionment of the special tax.

Commencing fiscal year 2008—2009 and for each subsequent fiscal year, the city, through administrative action, shall cause to be levied special taxes on all assessor’s parcels containing a developed single-family unit, up to the applicable maximum special tax to fund the special tax requirement.

The maximum special tax for fiscal year 2008—2009 shall be eight hundred ninety-eight dollars and fifty-eight cents per developed single-family unit.

On each July 1st, commencing July 1, 2009, the maximum special tax shall be increased by two percent of the approved maximum special tax in effect in the prior fiscal year. The CFD administrator, without action of the city council, may initiate any such annual increase. (Ord. 2007-09 § 1 (Exh. A (part)), 2007)

3.32.040 Duration of the special tax.

The special tax shall be levied in perpetuity to fund the special tax requirement, unless no longer required as determined at the sole discretion of the Marina city council. (Ord. 2007-09 § 1 (Exh. A (part)), 2007)

3.32.050 Collection of the special tax.

The special tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided, however, that CFD No. 2007-2 may collect the special tax at a different time or in a different manner if necessary to meet its funding requirements. (Ord. 2007-09 § 1 (Exh. A (part)), 2007)

Article II. CFD No. 2015-1

3.32.060 Levied.

By the passage of the ordinance codified in this article, the council hereby authorizes and levies the special tax within the CFD (including any parcel or parcels in the future annexation area that annex into the CFD) pursuant to the Act, at the rate and in accordance with the rate and method of apportionment of special tax set forth in the resolution of formation which rate and method is by this reference incorporated herein. The special tax is hereby levied commencing in fiscal year 2015-16 and in each fiscal year thereafter to pay for the services for the CFD, as contemplated by the resolution of formation and the proceedings and all costs of administering the CFD. (Ord. 2015-03 § 1, 2015)

3.32.070 Determination of next year’s tax.

The finance director or designee, or an employee or consultant of the city, is hereby authorized and directed each fiscal year to determine the specific special tax to be levied for the next ensuing fiscal year for each parcel of real property within the CFD (including any parcel or parcels in the future annexation area that annex into the CFD), in the manner and as provided in the resolution of formation. (Ord. 2015-03 § 2, 2015)

3.32.080 Exemptions.

Exemptions from the levy of the special tax shall be as provided in the resolution of formation and the applicable provisions of the Act. In no event shall the special tax be levied on any parcel within the CFD in excess of the maximum special tax specified in the resolution of formation. (Ord. 2015-03 § 3, 2015)

3.32.090 Use of tax.

All of the collections of the special tax shall be used as provided in the Act and in the resolution of formation, including, but not limited to, the payment of costs of the services, the payment of the costs of the city in administering the CFD, and the costs of collecting and administering the special tax. (Ord. 2015-03 § 4, 2015)

3.32.100 Collection.

The special tax shall be collected 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(s) of the council. In addition, the provisions of Section 53356.1 of the Act shall apply to delinquent special tax payments. The finance director of the city is hereby authorized and directed to provide all necessary information to the auditor/tax collector of the county of Monterey in order to effect proper billing and collection of the special tax, so that the special tax shall be included on the secured property tax roll of the county of Monterey for fiscal year 2015-16 and for each fiscal year thereafter until no longer required to pay for the services or until otherwise terminated by the city. (Ord. 2015-03 § 5, 2015)