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HomeMy WebLinkAboutMC-1184 I Adopted: Effective: October 4, 2004 November 4, 2004 1 ORDINANCE NO. MC-1l84 WHEREAS, the Mayor and Common Council of the City of San Bernardino ("City"), as the legislative body of Community Facilities District No. 1033 ("CFD No. 1033"), have initiated proceedings pursuant to the "MeUo-Roos Community Facilities Act of 1982", as amended, Chapter 2.5 (commencing with Section 53311) of Part I of Division 2 of Title 5 of the California Government Code (the "Act"), for the formation of CFD No. 1033, and the Mayor and Common Council have held a public hearing, conducted an election and received a favorable vote from the qualified electors 11 of CFD No. 1033 relative to the levy of a special tax in CFD No. 1033, aU as authorized 12 pursuant to the terms and provisions of the Act; and 13 WHEREAS, the Mayor and Common Council have found aU such 14 proceedings for the formation of CFD No. 1033 and the levy of the special tax to be valid 15 and in conformity with the Act, and CFD No. 1033 has duly been created and authorized 16 to levy special taxes pursuant to Article 2 (commencing with Section 53318) of the Act, 17 and the Mayor and Common Council thereby acquired jurisdiction to order the levy of 18 the special taxes at the rate and apportion them in the manner specified in said 19 20 21 22 23 24 25 26 27 28 proceedings. NOW, THEREFORE, THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO DOES HEREBY ORDAIN AS FOLLOWS: SECTION 1. RECITALS The above recitals are aU true and correct. SECTION 2. LEVY OF TAXES The Mayor and Common Council does, by the passage of this Ordinance, levy special taxes within the boundaries ofCFD No. 1033, not to exceed the rates and ~. MC-1l84 1 AN ORDINANCE OF THE CITY OF SAN BERNARDINO, CALIFORNIA 2 LEVYING A SPECIAL TAX RELATIVE TO COMMUNITY FACILITIES DISTRICT NO. 1033 3 4 5 6 7 8 9 10 11 12 13 apportioned in the manner set forth in Exhibit "A" attached hereto and incorporated herein by this reference (the "Rate and Method of Apportionment"). SECTION 3. ANNUAL LEVY BY RESOLUTION The Mayor and Common Council are hereby further authorized each year to determine the amount necessary to be raised by the special tax for the next succeeding fiscal year and to levy by resolution the special tax at a rate in accordance with the Rate and Method of Apportionment set forth in Exhibit "A" hereto. SECTION 4. USE OF PROCEEDS OF SPECIAL TAX The proceeds of the special tax may only be used to finance a portion of the continued operation and maintenance of the Verdemont Fire Station of the City, which operation and maintenance expenses shall include, but not be limited to, payment of compensation of employees, including salaries and benefits, maintenance and operation 14 of fire safety vehicles and fire station structures, any other expenses required to keep such 15 quipment and improvements in fit operating condition, and any incidental expenses and 16 II necessary administrative expenses of the City. 17 SECTION 5. COLLECTION OF SPECIAL TAX 18 The special tax shall be collected in the same manner as ordinary ad valorem 19 axes are collected and shall be subject to the same penalties and the same procedure, sale 20 21 22 23 24 25 26 27 28 d lien priority in case of delinquencies as is provided by law for ad valorem taxes. SECTION 6. EFFECTIVE DATE OF ORDINANCE This Ordinance shall take effect thirty (30) days after the date of its adoption. SECTION 7. PUBLICATION OF ORDINANCE The City Clerk shall cause this Ordinance to be published within fifteen (15) days after its passage at least once in The Sun, a newspaper of general circulation published and circulated in the City of San Bernardino. 829-2438.8352.1 2 MC-1l84 1 1 AN ORDINANCE OF THE CITY OF SAN BERNARDINO, CALIFORNIA 2 LEVYING A SPECIAL TAX RELATIVE TO COMMUNITY FACILITIES DISTRICT NO.t033 3 -1 5 6 7 8 9 10 I HEREBY CERTIFY that the foregoing Ordinance was duly adopted by the Mayor and Common Council of the City of San Bernardino at a joint regular meeting thereof, held on the day of October , 2004, by the following vote, to wit: 4th Council Members: Ayes Abstain Nays Absent ESTRADA x LONGVILLE ......L 11 12 13 14 15 16 17 18 19 .....x.... ---X- ......L ......L X C CAMMACK ~h.~ Rachel G. Clark, City Clerk he foregoing ordinance is hereby approved this ::;;tI. of October ,2004. 20 21 22 23 24 25 By: 26 27 28 pproved as to Form and Legal Content: a-~{~ J 1 Valles, Mayor ity of San Bernardino 4829.2438-8352.1 3 MC-1l84 EXHIBIT "A" 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 CFO 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 ofCFD 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. "CommerciaVRetail/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. "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. MC-1l84 "Facilities" means the Fire Station Services as may be identified in the Community Facilities District Engineer's Report prepared for CFD No.1 033 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 ofCFD No. 1033 which are not exempt from the Special Tax pursuant to the Act and the provisions of Section E. herein. B. Assignment to Land Use Classes MC-1l84 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 CommerciallRetail/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. Table 1 Special Tax Rates for Residential Property (For the Initial Fiscal Year 2004-05) Land Use Class Land Use Description Special Tax Per Unit (2004-05) 1 2 Single Family Detached Unit Multi-Family Unitl Attached Dwelling Unit $350.00 $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 (30th) 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/Retail/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 CommerciallRetail/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 ~- KC-1l84 6 Industrial $2,445.00 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 (3oth) 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/RetaiI/Office or Industrial zone property is $44,358.47. KC-1l84 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/Retail/Office/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 I 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 MC-1l84 the Estimated Cost Report and the Engineer's Report and made a part of the formation 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.l and/or F.2, the lien of special taxes of CFD No.1 033 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.