Earlier editions: 2026-09
Title 3 — Revenue and Finance›Chapter 3.32 — SPECIAL IMPROVEMENT DISTRICT FINANCING CODE
Newport Beach Municipal Code Art. I Definitions
Newport Beach Municipal Code · 2026-10 edition · updated 2026-10-04 · Newport Beach
Cite as: Newport Beach Municipal Code Article I · Text as of 2026-10-04
§ 3.32.010. Definitions.¶
Unless the context otherwise requires, the definitions contained in this section shall govern the construction of this chapter.
A.
“Cost”
means the expense of constructing or purchasing the public facility and of related land, right-of-way, easements, including incidental expenses, and the cost of providing authorized services, including incidental expenses.
B.
“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, or long-term contracts.
C.
“Incidental expense”
includes all of the following:
The cost of planning and designing public facilities to be financed pursuant to this Code, including the cost of environmental evaluations of those facilities.
The costs associated with the creation of the special improvement district, issuance of bonds, determination of the amount of taxes, collection of taxes, payment of taxes, or costs otherwise incurred to carry out the authorized purposes of the special improvement district.
Any other expenses incidental to the construction, completion, and inspection of the authorized work.
D.
“Landowner” 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. The City 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 Code. A public agency is not a landowner or owner of land for purposes of this Code.
E.
“Legislative body”
means the legislative body or governing board of any local agency.
F.
“Local agency”
means any city or county, whether general law or chartered, special district, school district, joint powers entity created pursuant to California Government Code, Title 1, Division 7, Chapter 5, Section 6500 et seq., or any other municipal corporation, district, or political subdivision of the State.
G.
“Rate”
means a single rate of tax or a schedule of rates.
H.
“Services”
means the provision of police and fire protection services, recreation programs, library services, operation and maintenance of museums and cultural facilities, the operation and maintenance of parks and parkways, and the provision of flood and storm protection services, including, but not limited to, the operation and maintenance of storm drainage systems. “Services” includes the performance by employees of functions, operations, maintenance, and repair activities.
I.
“Special improvement district”
means a legally constituted governmental entity established pursuant to this Code for the sole purpose of financing facilities and services.
(Ord. 94-40 § 2 (part), 1994; Ord. 2023-22 § 132, 2023)
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