HomeMy WebLinkAboutD-2083 Avila Ranch Notice of Special Tax LienRecording Requested By and
When Recorded Mail to:
City of San Luis Obispo
990 Palm Street
San Luis Obispo, California 93401
Attention: City Clerk
2017054517
Tommy Gong
San Luis Obispo - County
11/28/2017 03:47 PM
Clerk -Recorder
Recorded at the request of -
PUBLIC
RECI
Titles: 1 Pages: 13
Fees: $0.00
�L_�
Taxes: 0.00
Total: 10.00
This document is recorded for the benefit of the City of San Luis Obispo, A Municipal
Corporation, and is exempt from fee per Government Code Sections 27383.
NOTICE OF SPECIAL TAX LIEN
Pursuant to the requirements of Section 3114.5 of the Streets and Highways Code
and Section 53328.3 of the Government Code, the undersigned City Clerk of the City of
San Luis Obispo, State of California, hereby gives notice that a lien to secure payment of
a special tax is hereby imposed by the City Council of the City of San Luis Obispo, State
of California. The special tax secured by this lien is authorized to be levied for the
purpose of financing the facilities and services described on Exhibit A attached hereto
and incorporated herein.
The special tax is authorized to be levied within the Avila Ranch Community
Facilities District No. 2017-1 ("CFD No. 2017-1), which has now been officially formed.
The lien of the special tax is a continuing lien that shall secure each annual levy of the
special tax and that shall continue in force and effect until the special tax ceases to be
levied and a notice of cessation of special tax is recorded in accordance with Section
53330.5 of the Government Code.
The rate, method of apportionment, and manner of collection of the authorized
special tax is as set forth in Exhibit B attached hereto and incorporated herein. The
obligation to pay the special tax may not be prepaid and permanently satisfied.
Notice is further given that, upon the recording of this notice in the office of the
county recorder, the obligation to pay the special tax levy shall become a lien upon all
nonexempt real property within the CFD No. 2107-1 in accordance with Section 3115.5
of the Streets and Highways Code.
p zo163
The names of the owners and the assessor's tax parcel numbers of the real
property included within the CFD No. 2017-1 and not exempt from the special tax are
shown on Exhibit C.
Reference is made to the boundary map of CFD No. 2017-1 recorded as
Instrument No. 201704456, in the office of the County Recorder for the County of San
Luis Obispo, State of California, which map is now the final boundary map of the CFD
No. 2017-1.
For further information concerning the current and estimated future tax liability
of owners or purchasers of real property subject to this special tax lien, interested
persons should contact the Office of the City Clerk, at 990 Palm Street, San Luis Obispo,
California 93401, telephone (805) 781-7100.
Dated: If CITY OF SAN LUIS OBISPO
By:
Carrie Gallagher
City Clerk
Exhibit A
City of San Luis Obispo CFD No. 2017-1 (Services)
List of Authorized Services
List of Authorized Services
The authorized services to be funded from the levy and collection of annual special taxes include
those set forth below in addition to the costs associated with collecting and administering the
special taxes, annually administering the District, and costs associated with forming the District.
The authorized services to be funded include:
1. Maintenance and lighting of parks, parkways, streets, roads, and open space.
2. Flood and storm protection services, including, but not limited to, the operation and
maintenance of storm drainage systems.
3. Police protection services, including, but not limited to, criminal justice services. However,
criminal justice services shall be limited to providing services for jails, detention facilities, and
juvenile halls.
4. Fire protection and suppression services, and ambulance and paramedic services.
5. Maintenance and operation of any real property or other tangible property with an estimated
useful life of five or more years that is owned by the local agency or by another local agency
pursuant to an agreement entered into under Section 53316.2.
List of Authorized Facilities
The authorized facilities to be funded from the levy and collection of annual special taxes include:
1. Local park, recreation, parkway, and open -space facilities.
2. The district may also finance the construction or undergrounding of water transmission and
distribution facilities, natural gas pipeline facilities, telephone lines, facilities for the
transmission or distribution of electrical energy, and cable television lines to provide access
to those services to customers who do not have access to those services or to mitigate
existing visual blight.
3. The district may also finance the acquisition, improvement, rehabilitation, or maintenance of
any real or other tangible property, whether privately or publicly owned, for flood and storm
protection services, including, but not limited to, storm drainage and treatment systems and
sandstorm protection systems.
4. A community facilities district may also finance the purchase, construction, expansion,
improvement, or rehabilitation of any real or other tangible property with an estimated useful
life of five years or longer or may finance planning and design work that is directly related to
the purchase, construction, expansion, or rehabilitation of any real or tangible property, The
facilities need not be physically located within the Dstrict.
EXHIBIT B
City of San Luis Obispo
Avila Ranch Community Facilities District No. 2107-1 (Services)
San Luis Obispo County, California
AMENDED RATE, METHOD OF APPORTIONMENT, AND
MANNER OF COLLECTION OF SPECIAL TAX
1. Basis of Special Tax Levy
A Special Tax authorized under the Mello -Roos Community Facilities Act of 1982 (Act) applicable
to the land in the Avila Ranch Community Facilities District No.2017-1 (Services) (CFD) of the
City of San Luis Obispo (City) shall be levied and collected according to the tax liability
determined by the City through the application of the appropriate amount or rate, as described
below.
2. Definitions
"Act" means the Mello -Roos Community Facilities Act of 1982, as amended, Sections 53311 and
following of the California Government Code.
"Administrative Expenses" means the actual or estimated costs incurred by the City to form
the CFD and to determine, levy, and collect the Special Taxes, including compensation of City
employees for administrative work performed in relation to the CFD, the fees of consultants and
legal counsel, the costs of collecting installments of the Special Taxes on the general tax rolls,
preparation of required reports, and any other costs required to administer the CFD as
determined by the City.
"Administrator" means the City Manager of the City, or her or his designee.
"Affordable Unit" means a Unit built on a Parcel of Single -Family Parcel for which an Affordable
Housing Agreement has been entered into for the property designating the Unit as affordable.
The City Manager, or its designee, shall determine which Units are designated as Affordable Units
and maintain an Affordable Unit Listing, which shall contain all designated buildable parcels by
tract and lot number, and in the case of Large Lots Parcels remaining before May 1 of the
preceding Fiscal Year, the number of designated Affordable Units for each such Large Lot Parcel;
all entries shall indicate the effective date of designation. The Affordable Unit Listing also shall
be updated to reflect those Units no longer qualifying as Affordable Units, also known as Market -
Rate Units. The Affordable Unit Listing, which shall contain all qualifying Affordable Units as of
April 30, shall be made available to the Administrator by July 1 of each year for purposes of
determining the Maximum Special Tax for Parcels pursuant to Section 4.
......... .... _... ............... _..... ---....-- -
A-1
Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
November 16, 2017
"Annual Infrastructure Costs" means for each Fiscal Year, the total cost of (1) Authorized
Facilities and (2) any amounts needed to cure actual or estimated delinquencies in Special Taxes
for the current or previous Fiscal Year.
"Anrival Services Costs" means for each Fiscal Year, the total cost of (1) Authorized Services,
(2) Administrative Expenses, and (3) any amounts needed to cure actual or estimated
delinquencies in Special Taxes for the current or previous Fiscal Year.
"Assessor's Parcel Mac" means an official map of the County Assessor designating parcels by
Assessor's Parcel Number.
"Assessor's Parcel Number" means the Parcel and Parcel number as recorded by the County
Assessor on the equalized tax roll.
"Authorized Facilities" means those facilities, as listed in the resolution forming the CFD.
"Auth rized Services" mean those services, as listed in the resolution forming the CFD.
"Base Year" means the Fiscal Year beginning July 1, 2018 and ending June 30, 2019,
"Building Permit" means a permit issued by the City for the construction of a Residential Use
structure.
"Building S care Foot(age)" has the same meaning as that defined for the School Mitigation
Fee by California Government Code Section 65995 for "Assessable Space," which is "all of the
square footage within the perimeter of a residential structure, not including any carport,
walkway, garage, overhang, patio, enclosed patio, detached accessory structure, or similar area"
as determined upon issuance of the initial Building Permit.
"CFD" means the Avila Ranch Community Facilities District No. 2017-1 (Services) of the City of
San Luis Obispo, San Luis Obispo County, California.
"City" means the City of San Luis Obispo in San Luis Obispo County, California.
"Council" means the City Council of the City of San Luis Obispo acting for the CFD under the
Act.
"County" means the County of San Luis Obispo, California.
"County Assessor's Parcel" means a lot or Parcel with an assigned Assessor's Parcel Number
in the maps used by the County Assessor in the preparation of the tax roll.
"Developed Parcel" means any Taxable Parcel with a Building Permit issued for Residential
Uses.
"Development Plan" means a condominium plan, apartment plan, site plan, or other
development plan that identifies such information as the type of structure, acreage, square
footage, or number of Units that are approved to be developed on Single Family Parcels and
Multifamily Residential Use Parcels.
"Final May Parcel" means a Parcel designated for development as a single-family residence
which is part of a Final Subdivision Map.
A-2
Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of .Special Tax
November 16, 2017
"Final Subdivision Map" means a recorded map designating the final Parcel Subdivision for
individual single family residential Parcels.
"Fiscal Year" means the period starting July 1 and ending the following June 30.
"Infrastructure Special Tax" means the Special Tax identified in Attachment 1 for each Land
Use Category identified to fund the costs of Authorized Facilities. The Infrastructure Special Tax
is increased by the Infrastructure Special Tax Escalation Factor in each Fiscal Year following the
Base Year.
"Infrastructure Special Tax Escalation Factor" means a factor of 2 percent in any Fiscal Year
following the Base Year by which the Special Tax for the previous Fiscal Year will be increased for
the current Fiscal Year.
"Land Use Category" means the categories of taxable land uses shown in Attachment 1.
"Large Lot Parcel" means a Parcel created by a Large Lot Subdivision Map.
"Large Lot Subdivision Map" means a recorded subdivision map creating Parcels by land use.
However, the Large Lot Subdivision Map does not delineate Single -Family Parcels. A Final
Subdivision Map will create individual Single Family Parcels.
"Market -Rate Unit" means a Unit that is not an Affordable Unit.
"Maximum Annual Special Tax" means the greatest amount of Special Tax that can be levied
against a Parcel in a given Fiscal Year. The Maximum Annual Special Tax is the sum of the Fiscal
Services Special Tax and Infrastructure Special Tax assigned to each Taxable Parcel.
"Maxim«m Annual Special Tax Revenue" means the greatest amount of revenue that can be
collected in total from a group of Parcels (such as Developed Parcels) by levying the Special Tax.
"Multifamily" or "Multifamily Residential Use" means any Parcel or Development Project
designated or developed for more than one residential dwelling unit per parcel. Such uses may
consist of apartments, condominiums, townhomes, time-share units, row houses, duplexes, or
triplexes.
"Municipal Casts Index" means the index published by American City & County.
"Other Land Use" means a Parcel with land uses other than Residential Uses. Such Parcels are
Tax -Exempt Parcels
"Parcel" means any County Assessor's Parcel in the CFD based on the equalized tax rolls of the
County.
"Public Parcel" means any Parcel that is or is intended to be publicly owned, as designated in
any final map that is normally exempt from the levy of general ad valorem property taxes under
California law, including public streets; schools; parks; and public drainageways, landscaping,
wetlands, greenbelts, and open space.
"Remainder Parcel" means a Parcel that is created as the result of the recordation of a Large
Lot Parcel Map or Final Small Lot Subdivision Map, which results in a Parcel within the boundaries
of a Large Lot Parcel, that has not been mapped for final development approval. Such a
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Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
November 16, 2017
Remainder Parcel may contain taxable and tax-exempt uses, such as Residential Uses, and Public
Parcels, such as school or park sites. Once designated as a Remainder Parcel, such Parcel will be
considered a Large Lot Parcel for the purposes of future Subdivisions and for the provisions of
Sections 4 through 6.
"Residential Use" means a Parcel designated for residential use, such as single family
residential units, residential condominiums, townhouses, Multifamily Residential Uses, or
apartments.
"RMA" means the Rate and Method of Apportionment of the Special Tax.
"Services Special Tax" means the Special Tax identified in Attachment 1 for each Land Use
Category identified to fund the costs of Authorized Services. The Services Special Tax is
increased by the Services Special Tax Escalation Factor in each Fiscal Year following the Base
Year.
"Services Special Tax Escalation Factor" an annual percentage increase in the Fiscal
Mitigation Special Tax and Local Area Special Tax based upon the Consumer Price Index (CPI)
(prior calendar year annual average, San Francisco, All Urban Consumers (CPI -U) Index), the
CPI (prior calendar year annual average, Pacific West Cities, All Urban Wage Earners and Clerical
Workers), or the Municipal Cost Index annual average, whichever is greater, but not exceeding
four (4) percent.
"Single Family Parcel" means, in any Fiscal Year, all Parcels in the CFD for which a building
permit was issued or may be issued for construction of a Unit that is a single family residential,
residential condominium, or townhouse Unit.
"Special Taxes)" mean(s) any tax levy under the Act in the CFD.
"Subdivision" or "Subdivided" means a division of a Parcel into two or more Parcels through
the Subdivision Map Act process. A Subdivision may also include the merging of two or more
Parcels to create new Parcels.
"Tax Collection Schedule" means the document prepared by the Administrator for the County
Auditor -Controller to use in levying and collecting the Special Taxes each Fiscal Year.
"Taxable Parcel" means any Parcel that is not a Tax -Exempt Parcel.
"Tax -Exempt Parcel" means a Parcel not subject to the annual Special Tax. Tax -Exempt
Parcels include Public Parcels, Undeveloped Parcels, and Other Use Parcels.
Certain privately -owned Parcels also may be exempt from the levy of annual Special Taxes
including common areas owned by homeowner's associations or property owner associations,
wetlands, detention basins, water quality ponds, and open space, as determined by the
Administrator.
"Undeveloped Parcel" means a Parcel that is a Large Lot Parcel or Remainder Parcel.
"Unit" means (a) for Single Family Parcel dwelling unit; and (b) for Multifamily Residential Use
Parcel, such as an individual residential unit in an apartment building.
A-4
Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
November 16, 2017
3. Duration of the Special Tax
Parcels in the CFD will remain subject to the Services Special Tax in perpetuity.
Parcels in the CFD will be subject to the Infrastructure Special Tax through FY 2035-36
If the Special Tax ceases to be levied, the City will direct the County Recorder to record a Notice
of Cessation of Special Tax. Such notice will state that the obligation to pay the Special Tax has
ceased and that the lien imposed by the Notice of Special Tax Lien is extinguished. The Notice of
Cessation of Special Tax, in addition, will identify the book and page of the Book of Maps of
Assessment and Community Facilities Districts where the map of the boundaries of the CFD is
recorded.
4. Administrative Tasks
Administrative tasks required of the Administrator are discussed below:
A. Annual Special Tax Escalation. The Administrator shall increase the Fiscal Mitigation Special
Tax and Local Area Special Tax by the Services Special Tax Escalation Factor in each Fiscal
Year following the Base Year. The Administrator shall increase the Infrastructure Special Tax
Infrastructure Special Tax Escalation Factor in each Fiscal Year following the Base Year.
B. Assignment of the Maximum Annual Special Tax to Taxable „Parcels. As Taxable Parcels are
Subdivided or combined, the Administrator will assign the Maximum Annual Special Tax to
each new Taxable Parcel based on the records of the City:
1. Assignment of the Maximum Annual Special Tax to Developed Parcels. The Services
Special Tax and Infrastructure Special Tax are assigned to Developed Parcels using the
following procedures.
a. Identify the Building Square Footage for the Residential Use for the Taxable
Parcel, as identified in the Building Permit.
b. Identify the Land Use Category for the Taxable Parcel based upon the Residential
Use type and Building Square Footage in Attachment 1.
C. Assign the Services Special Tax for the Taxable Parcel based upon the Land Use
Category using the criteria identified in Sections 4.113.1.a and 4.B.l.b, and as
increased by the Services Special Tax Escalation Factor and Infrastructure Special
Tax Escalation Factor.
d. Assign the Infrastructure Special Tax for the Taxable Parcel based upon the Land
Use Category using the criteria identified in Sections 4.113.1.a and 4.113.1.b, and
as increased by the Infrastructure Special Tax Escalation Factor.
e. Sum the Services Special Tax and Infrastructure Special Tax to determine the
Maximum Annual Special Tax for the Taxable Parcel.
A-5 .....,e„aa.,,..arc
Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of CoUerciton of Special Tax
November 16, 2017
2. Assignment of the Maximum Annual Special„ Tax to Final Mao Parcels. The Services
Special Tax and Infrastructure Special Tax are assigned to Final Map Parcels using the
following procedures.
a. Assign the Services Special Tax for the Final Map Parcel, as shown in Attachment
1, and as increased by the Services Special Tax Escalation Factor.
b. Assign the Infrastructure Special Tax for the Final Map Parcel, as shown in
Attachment 1, and as increased by the Infrastructure Special Tax Escalation
Factor.
C. Sum the Services Special Tax and Infrastructure Special Tax to determine the
Maximum Annual Special Tax for the Taxable Parcel.
3. Assignment of the Maximum Annual Special Tax to Undeveloped Parcels. Undeveloped
Parcels are not subject to the Maximum Annual Special Tax.
C. Affordable Units that Become Market Rate Units. If, in any Fiscal Year, a Unit that
previously had been designated as an Affordable Unit no longer qualifies as such, the City
shall update the Affordable Unit Listing by denoting the change in status of the Unit,
together with the effective date thereof. The Maximum Annual Special Tax on the Unit
that no longer qualifies as an Affordable Unit shall be increased to double the amount
that would have applied in that Fiscal Year if the Unit had remained as an Affordable Unit.
In subsequent Fiscal Years, this increased Maximum Annual Special Tax shall continue to
escalate by the Tax Escalation Factor.
D. Conversion of a Tax -Exempt Parcel to a Taxable Parcel.. If a Tax -Exempt Parcel is not
needed for public use and is converted to a taxable use or transferred to a private owner,
it shall become subject to the Special Tax. The Maximum Annual Special Tax for such a
Parcel will be assigned according to the provisions of Section 4.A and 4.B.
E. Taxable Parcel Acquired by a Publi�etcy. A Taxable Parcel acquired by a public
agency shall be reclassified as a Tax -Exempt Parcels and is no longer subject to the
Special Tax levy.
F. Maintenance of Parcel Records. The Administrator will maintain a development status for
each Parcel within the CFD as Parcels are Subdivided and developed. The record will
contain the Assessor's Parcel Number, Land Use Category, number of Units per Taxable
Parcel, the Fiscal Mitigation Special Tax, Local Area Special Tax, Infrastructure Special
Tax, and Maximum Annual Special Tax for each Taxable Parcel.
5. Assignment of the Maximum Annual Special Tax
A. Classification of Parcels. By June 30 of each Fiscal Year, using the Definitions in Section 2,
the Administrator shall cause:
1. Each Parcel to be classified as a Taxable Parcel or Tax -Exempt Parcel.
2. Each Parcel to be classified as a Developed Parcel, Final Map Parcel, or an Undeveloped
Parcel.
A-6 8A--.....roM 1
Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
November 16, 2017
B. A• ssionment of the Maximum Annual Special Tax to Taxable Parcels. The Maximum Annual
Special Tax will be assigned to each Taxable Parcel each Fiscal Year using the procedures
(not all steps may be applicable for each such Parcel) in Section 4.
6. Calculating Annual Special Taxes
The Administrator will compute the Annual Costs and determine the annual Special Tax levy for
each Taxable Parcel based on the assignment of the Special Tax in Section S. The Administrator
will then determine the tax levy for each Taxable Parcel using the following process:
A. Compute the Annual Services Costs using the definition of Annual Services Costs in Section
2.
B. Calculate the Services Special Tax levy for each Taxable Parcel by the following steps:
Step 1: Compute 100 percent of the Services Special Tax revenue for all Developed Parcels.
Step 2: Compare the Annual Services Costs with the amount calculated in the previous
step.
Step 3: If the Annual Services Costs are lower than the amount calculated in Step 1,
decrease proportionately the Services Special Tax levy for each Developed Parcel
until the revenue from the Special Tax levy equals the Annual Services Costs.
Step 4: If the Annual Services Costs are greater than the amount calculated in Step 1,
increase proportionately the Services Special Tax levy for each Final Map Parcel
until the revenue from the Special Tax levy equals the Annual Services Costs, or
100 percent of the Services Special Tax for all Final Map Parcels, if needed to fund
Annual Services Costs.
C. Compute the Annual Infrastructure Costs using the definition of Annual Infrastructure Costs
in Section 2
D. Calculate the Infrastructure Special Tax levy for each Taxable Parcel by the following steps;
Step 1: Compute 100 percent of the Infrastructure Special Tax revenue for all Developed
Parcels.
Step 2: Compare the Annual Infrastructure Costs with the amount calculated in the previous
step.
Step 3: If the Annual Infrastructure Costs are lower than the amount calculated in Step 1,
decrease proportionately the Infrastructure Special Tax levy for each Developed
Parcel until the revenue from the Special Tax levy equals the Annual Infrastructure
Costs.
Step 4: If the Annual Infrastructure Costs are greater than the amount calculated in Step 1,
increase proportionately the Infrastructure Special Tax levy for each Final Map
Parcel until the revenue from the Special Tax levy equals the Annual Services Costs,
or 100 percent of the Services Special Tax for all Final Map Parcels, if needed to
fund Annual Infrastructure Costs.
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Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
November 16, 2017
E. Sum the amount determined in Sections 6.113 and 6.113 above.
F. Levy on each Taxable Parcel the amount calculated in Section 6.E above.
G. Prepare the Tax Collection Schedule and, unless an alternative method of collection has been
selected pursuant to Section 9, send it to the County Auditor requesting that it be placed on
the general, secured property tax roll for the Fiscal Year. The Tax Collection Schedule will
not be sent later than the date required by the Auditor for such inclusion.
The Administrator will make every effort to correctly calculate the Special Tax for each
Parcel. It will be the burden of the taxpayer to correct any errors in the determination of the
Parcels subject to the tax and their Special Tax assignments.
7. Interpretation, Application and Appeal of Special
Tax Formula and Procedures
Any taxpayer who feels that the amount of the Special Tax assigned to a Parcel is in error may
file a notice with the Administrator appealing the levy of the Special Tax. The Administrator will
then promptly review the appeal, and if necessary, meet with the applicant. If the Administrator
verifies that the tax should be modified or changed, the Special Tax levy will be corrected and, if
applicable in any case, a refund will be granted.
Interpretations may be made by Resolution of the Council for purposes of clarifying any
vagueness or ambiguity as it relates to the Special Tax rate, the method of apportionment, the
classification of properties, or any definition applicable to the CFD.
Without Council approval, the Administrator may make minor, non -substantive administrative
and technical changes to the provisions of this Exhibit that do not materially affect the rate,
method of apportionment, and manner of collection of the Special Tax for purposes of the
administrative efficiency or convenience or to comply with new applicable federal, state or local
law.
8. Prepayment of the Special Tax Obligation
The Special Tax for a Taxable Parcel may not be prepaid. The Special Tax is collected to fund
Authorized Services in perpetuity, or until the Council determines that the Special Tax should no
longer be collected.
9. Manner of Collection
The Special Tax will be collected in the same manner and at the same time as ad valorem
property taxes, provided, however, that the Administrator or its designee may directly bill the
Special Tax and may collect the Special Tax at a different time, such as on a monthly or other
periodic basis, or in a different manner, if necessary, to meet the City's financial obligations.
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Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
November 16, 2017
Attachment 1
Avila Ranch CFD No. 2017-1 (Services)
Maximum Annual Special Tax - Base Year of FY 2018-19
[1] This Special Tax rate will be increased by the Services Special Tax Escalator in each Fiscal Year following the Base
Year of FY 2018-19.
[2] This Special Tax rate will be increased by the Infrastructure Special Tax Escalator in each Fiscal Year following the Base
Year of FY 2018-19.
[3] This Special Tax may be collected in each Fiscal Year through FY 2035-36. This Special Tax will no longer be collected
following FY 2035-36.
[4] Beginning with FY 2035-39, the Maximum Annual Special Tax will be equal to the Services Special Tax as the
Infrastructure Special Tax will no longer be collected beyond FY 2035-36..
[5] Unde\,eloped Parcels are Final Map Parcels without a Building Permit.
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No. of
Services
Infrastructure
Maximum Annual
Land Use Category
Units
Special Tax
Special Tax
Special Tax
[1]
[2] [3]
[4]
Single Family Residential - 2! 1,500 Sq. Ft.
322
$2,749.80
$300.00
$3,049.80
Single Family Residential - <1,500 Sq. Ft.
76
$1,832.86
$200.00
$2,032.86
Multifamily Residential - 2! 1,500 Sq. Ft.
38
$2,749.80
$300.00
$3,049.80
Multifamily Residential - < 1,500 Sq. Ft.
252
$1,832.86
$200.00
$2,032.86
Affordable Multifamily Residential
32
$916.43
$100.00
$1,016.43
Unde�,eloped Parcels [5]
Other Land Uses
$0.00
$0.00
$0.00
Public and Deed Restricted Land
$0.00
$0.00
$0.00
"atti"
[1] This Special Tax rate will be increased by the Services Special Tax Escalator in each Fiscal Year following the Base
Year of FY 2018-19.
[2] This Special Tax rate will be increased by the Infrastructure Special Tax Escalator in each Fiscal Year following the Base
Year of FY 2018-19.
[3] This Special Tax may be collected in each Fiscal Year through FY 2035-36. This Special Tax will no longer be collected
following FY 2035-36.
[4] Beginning with FY 2035-39, the Maximum Annual Special Tax will be equal to the Services Special Tax as the
Infrastructure Special Tax will no longer be collected beyond FY 2035-36..
[5] Unde\,eloped Parcels are Final Map Parcels without a Building Permit.
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Exhibit C
City of San Luis Obispo CFD No. 2017-1 (Services)
Names of Landowners and Assessor's Parcel Numbers
Landowner(s)
Frank Avila,
Joseph (Tony) Gardner
Brian J. Serpa
Parcel Number(s) Acreage
053-259-005 and 20,20
053-259-006 119.74
Andy Mangano 053-259-004 10.02
END OF DOCUMENT