HomeMy WebLinkAbout2004-3041
2 RESOLUTION NO. 2004-304
3 A RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO ACTING ON BEHALF OF COMMUNITY
4 FACILITIES DISTRICT NO. 1033 CANVASSING THE RESULTS OF THE
ELECTION HELD WITHIN COMMUNITY FACILITIES DISTRICT NO. 1033
5
6 WHEREAS, the City of San Bernardino, California (the "City"), is a municipal
corporation and charter city, duly organized and existing pursuant to the provisions of
7 the Constitution of the State of California; and
8 WHEREAS, the Mayor and Common Council of the City have previously
conducted proceedings pertaining to the formation of Community Facilities District
9 No. 1033 ("CFD No. 1033") pursuant to the terms and provisions of the "Mello -Roos
10 Community Facilities Act of 1982," as amended (the "Act'), Chapter 2.5 of Part 1 of
Division 2 (commencing with Section 53311) of the California Government Code,
11 including the approval of the rate and method of apportionment ("Rate and Method")
of the proposed special tax of CFD No. 1033 ("Special Tax"), and the calling of an
12 election ("Special Landowner Election") in regard to the foregoing; and
13 WHEREAS, on September 20, 2004, the Special Landowner Election was held
14 Within CFD No. 1033 relative to the levy of the proposed Special Tax within the
boundaries of CFD No. 1033 to pay for the continued operation and maintenance of
15 the Verdemom Fire Station, including but not limited to payment of compensation of
employees, including salaries and benefits, maintenance and operation of fire safety
16 vehicles and the fire station structures, any other expenses required to keep the such
1 equipment and improvements in fit operating condition and any incidental expenses
(collectively, the "O&M Expenses"), in accordance with the Rate and Method and
1811 manner and collection of the Special Tax; and
19 WHEREAS, at such Special Landowner Election the proposal relative to the
levy of the CFD No. 1033 Special Tax in accordance with the Rate and Method and
20 manner of collection of the Special Tax was approved by the qualified electors of CFD
21 No. 1033, which is a condition of directing the recordation of a notice of special tax
lien relative to the CFD No. 1033 Special Tax.
22
NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED
23 BY THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN
BERNARDINO AS FOLLOWS:
24
25 Section 1. Recitals
26 The above recitals are all true and correct.
4816-7736-8576.1 1
2004-304
A RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO ACTING ON BEHALF OF COMMUNITY
1 FACILITIES DISTRICT NO. 1033 CANVASSING THE RESULTS OF THE
ELECTION HELD WITHIN COMMUNITY FACILITIES DISTRICT NO. 1033
2
Section 2. Validation of Election
3
4 It is hereby determined by the Mayor and Common Council that the Special
Landowner Election conducted within CFD No. 1033 was duly and validly conducted.
5
Section 3. Levy of Special Tax Authorized
6
7 The Mayor and Common Council, acting as the legislative body of CFD No.
1033, is authorized to levy the Special Tax on behalf of CFD No. 1033, at the Rate
8 and Method as specified in Resolution No. 2004-210 (the "Resolution of Formation")
adopted by the Mayor and Common Council at the conclusion of the hearing on the
9 formation of CFD No. 1033 held on June 21, 2004.
10 In accordance with Section 53328.3 of the Act, the City Clerk is hereby
11 directed to record in the office of the County Recorder of the County of San
Bernardino the notice of special tax lien relative to CFD No. 1033, as provided for in
12 Section 3114.5 of the Streets and Highways Code in the form attached hereto as
Exhibit "A", whereupon the lien of the special tax for CFD No. 1033 shall attach as
13 provided in Section 3115.5 of the Streets and Highways Code.
14 Section 4. Concurrence of Election Official
15 The Mayor and Common Council also find and determine that the City Clerk,
16 acting as the election official for the special tax election within CFD No. 1033 has
concurred in conducting the Special Landowner Election within 125 days of the
17 adoption of the Resolution of Formation, as provided in Section 53326 of the Act.
18 Section 5. Effective Date
19 This Resolution shall take effect upon adoption.
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2004-304
A RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO ACTING ON BEHALF OF COMMUNITY
FACILITIES DISTRICT NO. 1033 CANVASSING THE RESULTS OF THE
ELECTION HELD WITHIN COMMUNITY FACILITIES DISTRICT NO. 1033
I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the
Mayor and Common Council of the City of San Bernardino at a it. reg.
meeting thereof, held on the 20th day of September
following vote, to wit:
Council Members:
Ayes Nays Abstain
ESTRADA
x
LONGVILLE
x
MCGINNIS
x
DERRY
x
KELLEY
x
JOHNSON
x
MC CAMMACK
X
2004, by the
Absent
RMA)Lf,
Rachel G. Clark, C,it.y. _Cierk
�C,o"ep�tem
(U�VIQ�i [The foregoing resolution is hereby approve s 77rxfoer 2004.
Approved as to Form and Legal Content:
By:)!es
a i
F. Penman, City Attorney
✓a7%s, Mayor
San Bernardino
4816-7736-8576.1
3
Exhibit "A"
NOTICE OF SPECIAL TAX LIEN
CITY OF SAN BERNARDINO
COMMUNITY FACILITIES DISTRICT NO. 1033
Pursuant to the requirements of Section 3114.5 of the California Streets and
Highways Code and Section 53328.3 of the Government Code, the undersigned City Clerk of the
City of San Bernardino, State of California, hereby gives notice that a lien to secure payment of a
special tax is hereby imposed by the Mayor and Common Council of the City of San Bernardino,
County of San Bernardino, State of California. The special tax secured by this lien is authorized
to be levied for the purpose of paying a portion of the continued operation and maintenance of
the Verdemont Fire Station of the City of San Bernardino, which operation and maintenance
shall include, but not be limited to, payment of compensation of employees, including salaries
and benefits, maintenance and operation of fire safety vehicles and fire station structures, any
other expenses required to keep such equipment and improvements in fit operating condition,
and any incidental expenses and all necessary administrative expenses of the City.
The special tax is authorized to be levied within Community Facilities District
No. 1033, which has now been officially formed, and the lien of the special tax is a continuing
lien which shall secure each annual levy of the special tax and which shall continue in force and
effect until the special tax obligation is prepaid, permanently satisfied, and canceled in
accordance with law or until the special tax ceases to be levied and a notice of cessation of
special tax is recorded in accordance with Section 53330.5 of the Government Code.
The rate, method of apportionment, and manner of collection of the authorized
special tax is set forth in Exhibit "A" attached hereto and by this reference incorporated herein.
Conditions under which the obligation to pay the special tax may be prepaid and permanently
satisfied and the lien of the special tax canceled are set forth in Exhibit "A".
Notice is further given that upon the recording of this notice in the office of the
San Bernardino County Recorder, the obligation to pay the special tax levy shall become a lien
upon all nonexempt real property within Community Facilities District No. 1033 in accordance
with Section 3115.5 of the Streets and Highways Code.
The names of the owners and the assessor's tax parcel numbers of the real
property included within Community Facilities District 1033 and not exempt from the special tax
are as follows:
Reference is made to the boundary map of Community Facilities District 1033
recorded at Book _ of Maps of Assessment and Community Facilities Districts at Page , in
the office of the county Recorder for the County of San Bernardino, State of California, which
map is the final boundary map of Community Facilities District 1033.
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For further information concerning the current and estimated future tax liability of
owners or purchasers of real property subject to this special tax lien, interested persons should
contact the City of San Bernardino, 300 North "D" Street, San Bernardino,
California 92418.
Rachel Clark
City Clerk
City of San Bernardino
816-7736-8576
EXHIBIT "A" TO NOTICE OF SPECIAL TAX LIEN
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
COMMUNITY FACILITIES DISTRICT NO. 1033
CITY OF SAN BERNARDINO
This Rate and Method of Apportionment of this Special Tax sets forth the special tax
applicable to each Assessor's Parcel within Community Facilities District No. 1033 ("CFD No.
1033") of the City of San Bernardino ("City") to be levied and collected according to the special
tax liability determined by the Common Council of the City, acting as the Legislative Body of
CFD No. 1033. The applicable Special Tax shall be determined pursuant to the application of the
appropriate amount or rate as described below. All Taxable Property within CFD No. 1033,
unless exempted by law, or the provisions of Section E, below, shall be subject to the applicable
Special Tax levied and collected to the extent and in the manner herein provided.
This Rate and Method of Apportionment also is provided as an explanation to allow
landowners or residents within CFD No. 1033 to estimate the Special Tax to be annually levied
and collected, or prepaid, as the case may be, with regard to property within CFD No. 1033.
A. Definitions
"Act" means the Mello -Roos Community Facilities Act of 1982, as amended, being
Chapter 2.5 (commencing with Section 53311) of Division 2 of Title 5 of the California
Government Code.
"Administrative Expense" means any costs incurred by the City on behalf of CFD No.
1033 related to the determination of the amount of the annual levy of the Special Tax, the
collection of the Special Tax, and the other costs incurred in order to carry out the
authorized purposes of CFD No. 1033.
"Special Tax" means the special tax to be levied in each Fiscal Year pursuant to Sections
C. and D. on each Assessor's Parcel for a period not to exceed 30 years including the
Initial Fiscal Year.
"Assessor's Parcel" means a parcel of land as designated on an official map of the San
Bernardino County Assessor which has been assigned a discrete identifying parcel
number.
"Commercial/Retail/Office/Industrial Property" means property zoned for commercial,
retail, office or industrial uses or other non-residential uses.
"Common Council" means the Common Council of the City of San Bernardino.
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"Residential Property" means for any Fiscal year all Taxable Property for which a
foundation building permit for single family or multi -family units was issued prior to
May 1 preceding the Fiscal Year in which the Special Tax is being levied.
"Facilities" means the Fire Station Services as may be identified in the Community
Facilities District Engineer's Report prepared for CFD No. 1033 on file in the Office of
the City Clerk, or the continued operation and maintenance of the Verdemont Fire
Station, including but not limited to payment of compensation of employees, including
salaries and benefits, maintenance and operation of fire safety vehicles and the fire station
structures, any other expenses required to keep the such equipment and improvements in
fit operating condition and any incidental expenses (collectively, the "O&M Expenses")
to be financed by CFD No. 1033 pursuant to the Act.
"Fiscal Year" means the period starting on July 1st and ending the following June 30th.
"In -Lieu Fee" means a one-time fee, which fee shall be deposited into an interest bearing
reserve account for future O&M Expenses in the following amounts and for which a
further explanation of the In -Lieu Fee will be described in an estimated cost report:
Residential Zone $6,349.88 per residential dwelling
unit as an In -Lieu Fee
Commercial, Retail, Office Zone $44,358.47 per acre of development as set forth on
a site plan of development as an In -Lieu Fee
Industrial Zone $44,358.47 per acre of development
as set forth on a site plan of development as an In -
Lieu Fee
"Land Use Class" means any of the classes of Property listed in Table 1 and Table 2,
below.
"Project" means any project undertaken for the purpose of development involving the
approval or issuance of any permit or entitlement for use by any governmental agency
and includes all such permits and entitlements for use whether classified as quasi -
legislative, quasi-judicial or ministerial in nature, including, but not limited to, the
adoption, amendment, approval or issuance of any general plan, specific plan, master
plan, zoning ordinance, tentative subdivision map, tentative parcel map, final subdivision
map, final parcel map, variance, conditional use permit, site plan, plot plan, development
plan, annexation, public utility connection, building permit and certificate of occupancy.
"Taxable Property" means all Assessor's Parcels within the boundaries of CFD No. 1033
which are not exempt from the Special Tax pursuant to the Act and the provisions of
Section E. herein.
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B. Assignment to Land Use Classes
As soon as practicable, as of May 1 for the next succeeding Fiscal Year, all Taxable
Property within CFD No. 1033 shall be categorized as Residential Property or either
Commercial/Retail/Office/Industrial Zone Property. Taxable Property shall be subject to
a Special Tax pursuant to Sections C. and D. below.
C. Special Tax
1. Residential Property
The Special Tax for each Assessor's Parcel classified as Residential Property
shall be the amount determined by reference to Table 1 and the paragraphs that
follow Table 1.
Land Use Class
1
2
Table 1
Special Tax Rates for Residential Property
(For the Initial Fiscal Year 2004-05)
Land Use Description
Special
Tax Per Unit (2004-05)
Single Family Detached Unit $350.00
Multi -Family Unit/Attached Dwelling Unit $350.00
In determining the Special Tax which may be levied in any Fiscal Year, on July 1, 2005, and on
each July 1 thereafter, the Special Tax shall be increased by an amount not to exceed 2 % of the
amount in effect for the previous Fiscal Year, up to the Fiscal Year commencing July 1, 2033.
The Special Tax shall terminate as to such Assessor's Parcel at the close of the thirtieth (30`h)
Fiscal Year following the beginning of the Initial Fiscal Year 2004-2005, i.e., the Special Tax
shall terminate as of June 30, 2034.
2. Commercial/Retaii/Office/Industrial Zone Property
The Special Tax for each Assessor's Parcel classified as either Commercial,
Retail, Office, or Industrial Zone Property shall be the amount determined by
reference to Table 2 and the paragraphs that follow Table 2.
Table 2
Special Tax Rates for Commercial/Retail/Office/Industrial Zone Property
(For the Initial Fiscal Year 2004-05)
Special
Land Use Class Land Use Description Tax Per Acre (2004-05)
3 Commercial $2,445.00
4 Retail $2,445.00
5 Office $2,445.00
6 Industrial $2,445.00
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In determining the Special Tax which may be levied in any Fiscal Year, on July 1, 2005, and on
each July 1 thereafter, the Special Tax shall be increased by an amount not to exceed 2 % of the
amount in effect for the previous Fiscal Year, up to the Fiscal Year commencing July 1, 2033.
The Special Tax shall terminate as to such Assessor's Parcel at the close of the thirtieth (30t1i)
Fiscal Year following the beginning of the Initial Fiscal Year 2004-2005, i.e., the Special Tax
shall terminate as of June 30, 2034.
D. Method of Apportionment of the Special Tax
Commencing with Fiscal year 2004-05, and each Fiscal Year thereafter, the Common
Council shall determine the Special Tax to be collected from Taxable Property in CFD
No. 1033. The Common Council may levy the Special Tax on all Assessor's Parcels of
Development Property by levying the Special Tax for Land Use Classes 1, 2, 3, 4, 5 and
6.
E. Limitations
The Common Council shall not levy a Special Tax on properties owned by the State of
California, federal or other local governments, except as otherwise provided in Sections
53317.3 and 53317.5 of the Act. Property which becomes the property of the State of
California, the federal government or other public agency is liable for the Special Tax
levied in the Fiscal Year during which such transfer occurs and will be subject to the
Special Tax in each Fiscal Year thereafter under the original Land Use Class for such
Assessor's Parcel. Such Assessor's Parcel may be exempted, at the direction, and in the
discretion, of the Common Council in any Fiscal Year.
F. Prepayment of the Special Tax
Any owner of property within CFD No. 1033 may discharge the Special Tax obligation
in full or in part, by making payment pursuant to the applicable Sections F. 1. or F. 2 as
follows:
1. Upon the Approval of a Tentative or Parcel Map
At the time of approval of a tentative or parcel map, the owner of such residential
unit may prepay the Special Tax in full or in part by making a cash payment to
CFD No. 1033, in which case the Special Tax for the Initial Fiscal Year, and each
Fiscal Year thereafter, shall be reduced according to the following steps:
a. Determine the maximum prepayment if the owner were to prepay the
Special Tax in entirety. For example, for Projects approved prior to July 1,
2005, the maximum prepayment for each residential unit is $6,439.88 and
for each acre of development as set forth on a site plan of development for
Commercial/Retail/Office or Industrial zone property is $44,358.47.
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b. Determine the property's revised Special Tax by multiplying the
property's applicable Special Tax for the Initial Fiscal Year determined
pursuant to Section C. 1. by one minus the quotient obtained by dividing
the cash payment made by the owner pursuant to this Section F. 1 .b. by
the maximum prepayment obligation determined pursuant to Section F. 1
.a. The property's revised Special Tax for the Initial Fiscal Year, and each
Fiscal Year thereafter, shall be the Special Tax for the applicable land use
designation (Residential or Commercial/RetaiVOffice/Industrial zone
Property) for purposes of Sections C. and D. herein.
2. After the Approval of the Tentative Map/Parcel Map
After the time a tentative or parcel map has been approved, and prior to May 1 for
the next succeeding Fiscal Year, the owner of such parcel may prepay the Special
Tax in full or in part by making a cash payment to CFD No. 1033, in which case
the Special Tax for the applicable Fiscal Year, and each Fiscal Year thereafter,
shall be reduced according to the following steps:
a. Compute the present value of the Special Tax using a period equal to the
lesser of the remaining term for which the Special Tax may be levied on
such parcel; then
b. Multiply the amount determined in Section F.2.a; above, by the owner's
desired prepayment percentage (which shall be a minimum of twenty
percent (20%) of the present value of the total Special Tax) to determine
the prepayment amount subject to additional adjustments as specified
below; then
C. Add the following to the result of Section F.2.b.:
i) Unpaid special taxes, interest and penalties, if any, which have
been entered on the Assessor's tax roll; and
iv) a $75 administrative charge per Assessor Parcel.
d. The Special Tax applicable to property utilizing a prepayment percentage
less than 100% shall be revised in the Fiscal Year following the date of
prepayment by multiplying such property's Special Tax by the
prepayment percentage actually determined in Section F.2.b. Such
property's revised Special Tax for the Fiscal Year following the date of
prepayment, and each Fiscal Year thereafter, shall be the Special Tax for
such property for purposes of Sections C. and D. herein.
In no event shall the In -Lieu Fee be increased by more than 2% per year nor shall the Tax
be increased by more than 2% per year, based upon a cost inflation formula to be continued in
the Estimated Cost Report and the Engineer's Report and made a part of the formation
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documents for the District, from the previous year for any property located within the District
that was previously assessed and charged with the Tax in the immediately preceding year. The
Special Tax and the In -Lieu Fee shall be recalculated annually to reflect (i) any changes in the
O&M Expenses, (ii) the annexation of additional property into the District, (iii) the payment of
the O&M Expenses, or any portion thereof, with funds other than the Tax, (iv) the amount of In -
Lieu Fees available to be applied for the applicable for which the calculation is being made, and
(v) any other changes which may affect the estimated O&M Expenses for such year.
G. Manner of Collection
The Special Tax will be collected in the same manner and at the same time as ordinary ad
valorem real property taxes. The Special Tax shall be subject to the same penalties and
the same procedure, sale and lien priority in case of a delinquency as provided for with
ad valorem taxes. The collection of the Special Tax shall otherwise be subject to the
provisions of the Act. The Common Council reserves the power to provide for alternative
means of collection of special taxes as permitted by the Act.
H. Termination of Special Tax Levy
Provided that Special Taxes previously levied on an Assessor's Parcel are not delinquent,
the lien of special taxes of CFD No. 1033 shall terminate as to such Assessor's Parcel at
the close of the thirtieth (30) Fiscal Year following the beginning of the Initial Fiscal
Year for such Assessor's Parcel. Furthermore, provided an owner within CFD No. 1033
fully and completely discharges their special tax obligation pursuant to Sections F.1
and/or F.2, the lien of special taxes of CFD No. 1033 shall terminate.
Pursuant to Section 53330.5 of the Act, the Common Council shall, upon written request,
cause to be recorded in the official records of San Bernardino County a Notice of
Cessation of Special Tax Lien for each Assessor's Parcel upon termination of the lien on
such Assessor's Parcel.
I. Review/Appeal Board
The Common Council shall establish, as part of the proceedings and administration of
CFD No. 1033, a special Review/Appeal Board. Any landowner who feels that the
amount of the Special Tax, as to their Assessor's Parcel, is in error may file a notice with
the Review/Appeal Board appealing the amount of the levy. The Review/Appeal Board
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
appeals, as herein specified.
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