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has been issued; provided that any structure which is owned by a governmental body <br />whose property generally is not subject to real property taxes shall not be considered a <br />Building, unless such structure is owned by a public agency which has made applicable <br />findings under Section 20-15 of the City of Santa Aha Special Tax Financing <br />Improvement Code. <br /> <br />"City" means the City of Santa Ana, California. <br /> <br />"Debt Service", for each Fiscal Year, means the total znnual principal and interest due <br />on the Bonds during such Fiscal Year, less investment-earnings on the Reserve Fund not <br />required to be set aside pursuznt to the Fiscal Agent Agreement for purposes of rebate to <br />the federal government pursuant to the Internal Revenue Code of 1986, and less any <br />capitalized interest and any other amounts remaining in the Bond Fund held under the <br />Fiscal Agent Agreement from the previous Fiscal Year. <br /> <br />"District" means Community Facilities District No. 1 (Fire Facilities and Services) of the <br />City of Santa &ua. <br /> <br />'~stimatedServices" means the estimated cost of 'providing fire protection and <br />suppression services for all Parcels for the applicable Fiscal Year, in excess of such cost <br />for Fiscal Year 1990-1991, as determined by the Fire Chief of the City, including all costs <br />related to the Services described in Exhibit A to the Resolution of Intention. <br /> <br />'~iscal Agent" means Fiscal Agent under the Fiscal Agent Agreement. <br /> <br />"Fiscal Agent Agreement" means the agreement by and between City and the Fiscal <br />Agent approved pursuant to a Resolution of Issuance, together with any amendment or <br />supplement thereto. <br /> <br />"Fiscal Year" means the period starting on July i and ending the following June 30 in <br />any year in which the Bonds are outstanding. <br /> <br />'~ross Square Foot" or "Gross Square Footage" means the gross square footage of any <br />Building determined by reference to the final, City-approved building permit or City- <br />approved construction drawings for such Building, or otherwise in any manner <br />determined reasonable by the City Executive Director of Finance and Management <br />Services, or his designee, upon consultation with the City Executive Director of Planning <br />and Building Safety, and is intended to include all floor area within the building, <br />excluding parking structure square footage. <br /> <br />'~Maximum Special Tax" means the maximum Special Tax that may be levied on any <br />Parcel within the District in any Fiscal Year. The maximum Special Tax for any Parcel <br />for any Fiscal Year shall be the product of the Tax Rate for such Fiscal Year times <br />Taxable Square Footage of the Parcel for such Fiscal Year. <br /> <br />'~Parcel" means any County of Orange Assessor's parcel or portion thereof that is within <br />the boundaries of the District, based on the equalized tax rolls of the County of Orange as <br />of March i in the prior Fiscal Year. <br /> <br />"Reserve Fund" means the fund of that name created under the Fiscal Agent <br />Agreement. <br /> <br />'~Resolution of Intention" means the resolution adopted by the City Council on March 4, <br />1991, expressing the intention of the City Council to form the District. <br /> <br />B-2 <br /> <br /> <br />