Unless the context otherwise requires, the definitions contained in this section shall govern the construction of this Chapter.
A. “Community Taxing District” or “District” means a district established pursuant to this Chapter for the purpose of financing capital facilities and/or services.
B. “Cost” means the expense of constructing or purchasing the facility and of related land, rights-of-way, easements, including incidental expenses, and the cost of providing authorized services, including incidental expenses.
C. “Debt” means any binding obligation to pay or repay a sum of money, including obligations in the form of bonds, certificates of participation, long-term leases, loans from government agencies, or loans from banks, other financial institutions, private businesses or individuals. This Debt may or may not constitute indebtedness for purposes of Section 18 of Article 16 of the California Constitution.
D. “Incidental expense” includes all of the following:
1. The cost of planning and designing capital facilities to be financed pursuant to this Chapter, including the cost of environmental evaluations of those facilities;
2. The costs associated with the creation of the District, issuance of debt, determination of the amount of taxes, collection of taxes, payment of taxes, or costs otherwise incurred in order to carry out the authorized purposes of the District;
3. Any other expenses incidental to the management, administration, completion, and inspection of the construction and/or acquisition of the capital facilities.
E. “Landowner” or “owner” or “owner of land” means any person shown as the owner of land on the last equalized assessment roll or otherwise known to be the owner of the land by the City Engineer. Notwithstanding the foregoing, “landowner” or “owner” or “owner of land” means, with respect to any land that is the subject of condemnation action, the person entitled to possession of the land. The Council has no obligation to obtain other information as to the ownership of the land, and its determination of ownership shall be final and conclusive for the purposes of this Chapter. The City or any other public agency is not a landowner or owner of land for purposes of this Chapter unless the land owned by the City or any public agency or any leasehold therein would be subject to a special tax levied pursuant to this Chapter as provided in Sections 6.709 or 6.710.
F. “Legislative body” means the legislative body or governing board of any local agency, and with respect to the City shall mean the Council.
G. “Local agency” means any city or county, whether general law or chartered, special district, redevelopment agency, school district, joint powers entity created pursuant to State law or any other municipal corporation, district, or political subdivision of the State.
H. “Rate” means a single rate of tax or a schedule of rates.
SECTION HISTORY
Added by Ord. No. 177,051, Eff. 11-20-05.
Amended by: Subsecs. D.1. and E., Ord. No. 177,974, Eff. 12-3-06; Subsec. E., Ord. No. 181,595, Eff. 4-10-11.