HomeMy WebLinkAboutCity Council Agenda Item No.18CITY OF
LADE LSIIYOR,E
DREAM EXTREME-
REPORT TO CITY COUNCIL
TO: HONORABLE MAYOR
AND MEMBERS OF THE CITY COUNCIL
FROM: THOMAS P. EVANS
INTERIM CITY MANAGER
DATE: NOVEMBER 13, 2012
SUBJECT: APPOINTMENT OF REVIEWIAPPEAL COMMITTEE FOR COMMUNITY
FACILITIES DISTRICT NO. 88 -3 (WEST LAKE ELSINORE)
Recommendation
It is recommended that City Council appoint the following positions as the three member
Review /Appeal Committee for Community Facilities District No. 88 -3 (West Lake
Elsinore): The Mayor or his designee, the City Treasurer, and the Director of
Administrative Services.
Background
Community Facilities District No. 88 -3 (West Lake Elsinore) (hereinafter the "CFD ") was
established by the City Council in 1990. The CFD levies a special tax per a prescribed
Rate and Method of Apportionment (hereinafter the "RMA ") on all taxable properties
within the boundaries of the CFD. The special tax is collected to pay the obligations of
the CFD including, but not limited to, bond debt payments, administration expenses and
tax delinquencies.
The RMA for the CFD states:
"The Council shall establish as part of the proceedings and administration of CFD
No. 88 -3 a special three - member Review /Appeal Committee. Any landowner or
resident who feels that the amount of the Special Tax, as to their parcel, is in
error may file a notice with the Review /Appeal Committee appealing the amount
of the Special Tax levied on such parcel. The Review /Appeal Committee shall
interpret this Rate and Method of Apportionment of the Special Tax and make
determinations relative to the annual administration of the Special Tax and any
landowner or resident appeals, as herein specified. The decision of the
Review /Appeal Committee shall be final and binding as to all persons."
AGENDA ITEM NO. 18
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Appointment of Review /Appeal Committee for CFD 88 -3
November 13, 2012
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Discussion
Staff and the City's special tax consultant, Harris & Associates, have received several
inquiries from property owners within the CFD regarding the calculation of the special
tax for the CFD. Some property owners may like to avail themselves of the appeal
process established in the RMA. In anticipation of receiving a notice of appeal from
property owners, staff recommends that the Review /Appeal Committee provided by the
CFD be established by the City Council.
The function of the Review /Appeal Committee will be limited to the interpretation of the
RMA, which pertains to the calculation and levy of the CFD annual special tax.
Staff is recommending that the Mayor or his designee, the City Treasurer, and the
Director of Administrative Services serve as the Review /Appeal Committee. However,
the City Council may appoint whomever they feel would best perform the function of the
Committee.
Fiscal Impact
There is no fiscal impact directly associated with this item.
Prepared by: James Riley
Director of Adm strative Services
Approved by: Thomas Evans
Interim City Manag
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