Definitions for special improvement districts

The following definitions shall apply for the purposes of this chapter. "Assessed value of real property" means the gross value of a parcel of land, as defined below, as assessed by the County's real property tax office, including the assessed value of any improvements thereon. "Bonds" means special improvement district bonds (including refunding bonds) issued pursuant to this chapter. "Bond ordinance" means an ordinance of the council, which authorizes bonds. "Costs of supplemental improvements" means the following: 1. Cost of acquiring, improving, or rehabilitating supplemental improvements. 2. Cost of acquiring land or right-of-way for supplemental improvements. 3. Payment of any water, sewer, or other utility connection fee necessary for supplemental improvements. 4. Payment of fees and expenses for planning, architectural, engineering, inspection, legal, financial, or other consultants for supplemental improvements. 5. Reimbursement of an advance of funds for acquiring, constructing, installing, improving, or rehabilitating supplemental improvements. 6. Contribution to a reserve fund for the payment of debt service on bonds issued to finance the costs of supplemental improvements. 7. Not more than two years of interest on bonds issued to finance the costs of supplemental improvements. 8. Costs of issuance related to the issuance of bonds issued to finance the costs of supplemental improvements, including, payment of underwriter's discount or fees, legal fees and expenses (including bond counsel), trustee or fiscal agent fees and expenses, bond insurance premium, letter of credit, or other credit enhancement fees and expenses. "Costs of supplemental services and improvements" means the following: 1. Cost of obtaining the supplemental services and improvements other than costs of supplemental improvements financed from the proceeds of bonds. 2. Payment of any water, sewer, or other utility connection fee necessary for supplemental services and improvements. 3. Payment of fees and expenses for planning, architectural, engineering, inspection, legal, financial, or other consultants for supplemental services and improvements. 4. Reimbursement of an advance of funds for the costs of obtaining supplemental services and improvements. "District association" means an association established pursuant to section 3.70.150 . "District board" means the board of directors of a district association. "Incidental expenses" means the following: 1. Administrative expense of the County associated with the proceedings undertaken pursuant to this chapter or collection of special assessments. 2. Management and administrative costs incurred by the district association. 3. Any other expense incidental to the creation or operation of a district. "Land" or "parcel of land" means the real property identified by a tax map key parcel number within the district. For purposes of section 3.70.380 , apartments or units of a condominium property regime shall be deemed to be one parcel of land. "Landowner" or "owner of land" means: 1. The owner of land as shown on the real property tax assessment list, except as otherwise provided under paragraphs (2), (3), or (4) of this definition. 2. Lessee of land or other holder of possessory interest when the owner of land is an entity of the federal, state, or county government and the real property is subject to real property taxation under sections 3.48.530 , 3.48.535 , and 3.48.540 of this code. 3. Lessee of land who is not shown as the owner on the list, unless the fee simple owner or lessee files with the County clerk one of the following documents before the public hearing described in section 3.70.320 , in which case the fee simple owner shall be deemed the "landowner": a. A written statement that the lease does not require the lessee to pay any proposed special tax and a written undertaking by the owner to pay any special tax and to refrain from imposing the obligation to pay any special tax upon any successor lessee; or b. A written waiver of any requirement in the lease that the lessee pay any special tax and a written undertaking by the owner to pay any proposed special tax and to refrain from imposing the obligation to pay any special tax upon any successor lessee. 4. The term does not include any entity of the federal, state, or city government. The governmental entity and its said land shall be disregarded when computing the total number of landowners and amount of land eligible for petition or protest purposes. "Majority" means more than fifty percent. "Ordinance of annexation" means an ordinance that annexes additional land to a district. "Ordinance of consideration" means an ordinance that changes the authorized supplemental services and improvements, the supplemental improvements to be financed, the rate or apportionment of a special assessment, or the boundaries of the district other than an annexation provided in article V, or that requires the levy of a new special assessment. "Ordinance terminating the district" means an ordinance that terminates a district at the expiration of the then-occurring five-year term. "Special improvement district" or "district" means a district of land established by the County pursuant to this chapter for providing and financing supplemental services and improvements. "Supplemental improvement" means any of the undertakings described in section 3.70.030 (A)(2), and (3). "Supplemental services and improvement area" means an area within a district as set forth in section 3.70.110 . "Supplemental service" means any service referred to in sections 3.70.030 (A)(1), and (3). ( Ord. No. 4382, § 1, 2016 )