Report to Mayor and City Council
Tuesday, January 12, 2021
Consent
SUBJECT:
Title
CONSIDER ADOPTING RESOLUTION NO. 21-003 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARSON ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF THE CITY OF CARSON COMMUNITY FACILITIES DISTRICT NO. 2018-01 (MAINTENANCE AND SERVICES) REPEALING RESOLUTION NO. 19-009 WHICH APPROVED ADMINISTRATIVE ANNEXATION PROCEDURES AND ADOPTED CERTAIN CITY-WIDE TAX RATES (CITY COUNCIL)
Body
I. SUMMARY
On November 7, 2018, the City adopted Resolution No. 18-119 (the "Resolution of Formation") (Exhibit No. 1) to form CFD No. 2018-01 ("CFD") for maintenance and services. This CFD also included a City-wide future voluntary annexation area. New development projects that impose negative fiscal impacts on recurring City services now have the option to annex into the CFD with the approval of their property owner.
In 2019, the City Council adopted Resolution No.19-009 ("Resolution") (Exhibit No. 2) which has two primary purposes: (1) to adopt a uniform procedure for annexing future properties into the CFD administratively at City Staff level, and (2) to adopt uniform tax rates based on land use categories and zones established under the Fiscal Impact Analysis, dated March 2019 (the "FIA"), prepared by NBS Government Finance Group ("NBS") for the CFD.
While the uniform procedures provide the flexibility for staff to annex new development projects administratively into the CFD at pre-approved rates, it has not been utilized to date. One reason, as further elaborated in this report, is that the Property Type categories and zones contemplated in the FIA do not fit within the tax formula of the previously established CFD. Because of this issue, new development projects over the past years have annexed individually under separate resolutions. The separate resolution approach has also provided greater transparency to the public to the process as each annexation would be considered at a public meeting.
Ther...
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