HomeMy WebLinkAbout1990-247
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RESOLUTION NO. 90-247
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RESOLUTION OF THE CITY OF SAN BERNARDINO
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A RESOLUTION OF THE CITY OF SAN BERNARDINO
ESTABLISHING COMMUNITY FACILITIES DISTRICT
NO. 995 (VERDEMONT AREA). PROVIDING FOR A
SPECIAL TAX TO PAY FOR CERTAIN PUBLIC
FACILITIES WITHIN SUCH COMMUNITY FACILITIES
DISTRICT AND CALLING A SPECIAL ELECTION TO
SUBMIT TO THE QUALIFIED ELECTORS WITHIN SUCH
COMMUNITY FACILITIES DISTRICT THE QUESTION OF
LEVYING SUCH SPECIAL TAX
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WHEREAS, the Common Council (the "Common Council")
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of the City of San Bernardino ("the City") has heretofore on
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April 16, 1990, duly adopted Resolution No. 90-140 declaring
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its intention to establish a community facilities district
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under and pursuant to the terms and provisions of the
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"Mello-Roos Community Facilities Act of 1982" (the "Act"),
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being Chapter 2.5, Part 1, Division 2, Title 5 of the
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Government Code of the State of California, and calling a
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public hearing on the question of the establishment of such
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community facilities district, which such community facilities
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district was designated as "City of San Bernardino Community
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Facilities District No. 995 (Verdemont Area)" (the "Community
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Facilities District"); and
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WHEREAS. prior to the time for such hearing, in
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accordance with said Resolution No. 90-140, a report on such
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proposal prepared by, or at the request of, the City
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Administrator of the City entitled "Public Report for
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Community Facilities District No. 995 (Verdemont Area) for the
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City of San Bernardino" and dated May 21, 1990 (the "Public
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Report"), was filed with the Common Council of the City, and
such report was filed with the City Clerk of the City and made
a part of the record of the hearing on said Resolution
No. 90-140; and
WHEREAS, pursuant to said Resolution No. 90-140. a
public hearing was convened by the Common Council of the City
on May 21. 1990, at the hour of 10:00 o'clock a.m., or as soon
thereafter as the matter could be heard, at the regular
meeting place of the Common Council. 300 North "0" Street. San
Bernardino, California 92418, at which hearing the Common
Council considered the establishment of the Community
Facilities District, the proposed rate and method of
apportionment of a special tax therein, the proposed
appropriations limit therefor and all other matters as set
forth in said Resolution No. 90-140. and at the
above-mentioned time and place for such public hearing, all
persons interested, including all taxpayers, property owners
and registered voters within the Community Facilities
District, were given an opportunity to appear and be heard,
and the testimony of all interested persons or taxpayers for
or against the establishment of the Community Facilities
District and the levy of such special tax, or the extent of
the Community Facilities District, or the type and extent of
the facilities to be included in the Community Facilities
District, including the payment of an infrastructure
development fee (the "Fee") to provide for the acquisition,
construction and installation of certain public facilities,
including full-width street improvements, including full-width
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paving, curbs and gutters, sidewalks, street lights, sewer
mains, storm drains, catch basins, together with auxiliary
structures and appurtenances, including the acquisition of all
necessary easements and rights-of-way, and to provide school
facilities, to serve the development within the Verdemont Area
of the City of San Bernardino (the "Facilities"), or the
establishment of an appropriations limit therefor, or any
other matters set forth in said Resolution No. 90-140, was
heard and considered, and the Common Council at the conclusion
of said hearing was fully advised in the premises, and was
authorized to proceed as hereinafter provided; and
WHEREAS, the Common Council has received an amended
map of the Community Facilities District (the "Amended Map")
in the form attached hereto as Exhibit B, which deletes Tract
No. 13603 from the Community Facilities District, and does not
increase the special tax to any remaining parcel within the
Community Facilities District; and
WHEREAS, on the basis of all of the foregoing, the
Common Council has determined at this time to proceed with the
establishment of the Community Facilities District as provided
by said Resolution No. 90-140 encompassing the land area shown
on the Amended Map and to submit to the qualified electors of
the Community Facilities District the proposition in
substantially the form attached hereto as Exhibit A, in a duly
called election, to authorize the levy of a special tax
pursuant to the Rate and Method of Apportionment of Special
Tax and to pay for the Facilities proposed to be provided for
the Community Facilities District as described in Exhibit B to
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Resolution No. 90-140;
NOW. THEREFORE. BE IT RESOLVED BY THE MAYOR AND
COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS:
Sectio~l. All of the above recitals are true and
correct.
Section 2. The Common Council hereby approves and
adopts said Resolution No. 90-140. including the description
of Facilities and the Rate and Method of Apportionment of
Special Tax and of the manner of collection of the special
tax. as published prior to the public hearing as required by
law. and reconfirms all of its findings and determinations
contained in said Resolution No. 90-140. and the Common
Council also approves the boundaries of the District as
revised to eliminate Tract No. 13603 and more particularly
described in the Amended Map. and the special tax in and for
the Community Facilities District shall be as set forth in the
Rate and Method of Apportionment of Special Tax and the
boundaries of the Community Facilities District shall be as
set forth in the Amended Map. both in the form attached hereto
and incorporated herein and made a part hereof.
SectiQ~. The Common Council finds and determines
that written protests to the establishment of the Community
Facilities District. or the extent thereof. or the
acquisition. construction and installation of the Facilities.
or the levy of the special tax proposed to be levied in the
Community Facilities District. are insufficient in number and
in amount under the Act. and the Common Council hereby further
orders and determines that all protests to the establishment
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of the Community Facilities District, or the extent thereof,
or the type of extent of the Facilities, or the establishment
of an appropriations limit, or the levy of the special tax
proposed to be levied in the Community Facilities District,
are hereby overruled and denied.
Section 4. Consistent with Section 53325.6 of the
Act, the Common Council finds and determines that the land
within the Community Facilities District, if any, devoted
primarily to agricultural, timber or livestock uses and being
used for the commercial production of agricultural, timber or
livestock products will be benefited by the Facilities
proposed to be provided within the Community Facilities
District.
secliQ~. The Common Council finds and determines
that all prior proceedings had and taken by the Common Council
with respect to the formation of the Community Facilities
District are valid and in conformity with the requirements of
the Act, and the Common Council determines to proceed to
establish the Community Facilities District. AccordinglY, the
Common Council finds, determines and orders that, consistent
with said Resolution No. 90-140, the Community Facilities
District is hereby formed under and pursuant to the terms and
provisions of the Act, the boundaries of which are as set
forth on the Amended Map, filed with the City Clerk and to be
filed in the Office of the County Recorder of the County of
San Bernardino pursuant to Section 10 hereof.
~~~~io~. A general description of the Facilities
which the Common Council is authorized by law to provide
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within the Community Facilities District, is set forth in
Exhibit B to Resolution No. 90-140, and the Common Council
hereby finds and determines that such Facilities, including
the payment of an infrastructure development fee representing
certain public facilities, are necessary to meet present or
increased demand placed upon the City as a result of existing
or projected development within the Community Facilities
District.
S~ction-1. The office which will be responsible for
preparing annually a current roll of special tax levy
obligations by assessor's parcel number and which will be
responsible for estimating future special tax levies pursuant
to Section 53340.1 of the Act is the Office of the City
Treasurer, which is further directed to establish procedures
to promptly respond to inquiries concerning current and future
tax liability.
~~Q~ion 8. Except where funds are otherwise
available, a special tax sufficient to pay for all the
Facilities, secured by recordation of a continuing lien
against all non-exempt real property in the Community
Facilities District, including the payment of interest on and
principal of bonds proposed to be issued to finance the
Facilities and including the repayment of funds advanced to or
on behalf of the Community Facilities District, annual
administration expenses of the City and the Community
Facilities District in determining, apportioning, levying and
collecting such taxes, will be levied annually within the
boundaries of the Community Facilities District. For
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particulars as to the Rate and Method of Apportionment of the
Special Tax and the manner of collection of the special tax,
reference is made to Exhibit C hereof which sets forth the
rate and method of apportionment and the manner of collection
of such special tax in sufficient detail to allow each
landowner or resident within the Community Facilities District
to estimate the maximum amount that such person will have to
pay for the Facilities.
Secti2R-~. Upon recordation of a notice of special
tax lien pursuant to Section 3114.5 of the Streets and
Highways Code of the State of California (the "Code"), a
continuing lien to secure each levy of the special tax shall
attach to all non-exempt real property in the Community
Facilities District and this lien shall continue in force and
effect until the special tax obligation is cancelled in
accordance with law or until collection of the tax by the
Common Council ceases in accordance with the Rate and Method
of Apportionment of such special tax.
~~gl~~lQ. Pursuant to Section 53325.5 of the Act
and Section 3113 of the Code, the City Clerk is hereby
authorized and directed to endorse the Certificate on the
Amended Map evidencing the date and adoption of this
resolution and is further authorized and directed to file said
map in accordance with the provisions of Section 3113 of the
Code within 10 days after the approval of the Amended Map
which shall be within 10 days of the adoption hereof.
SE3QLlP_n__lJ. Since there are fewer than 12
registered voters within the Community Facilities District,
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the levy of the special tax and the establishment of the
appropriations limitation shall be submitted to the
landowners, as the qualified electors of the Community
Facilities District, with each acre or portion thereof within
an ownership representing one (1) vote. The requirements of
Section 53326 of the Act pertaining to the shortening of time
and the requirement for notice having been waived by each
landowner, the ballots for the special election shall be
distributed by personal or mailed delivery to each of the
landowners within the Community Facilities District. Each
landowner shall have one vote for each acre or portion thereof
that he, she or it owns within the Community Facilities
District, as provided in Section 53326 of the Act.
Section 12. The City Clerk shall provide certified
copies of this resolution, a description and map of the
Community Facilities District of sufficient scale and clarity
to show the boundaries thereof and the Assessor's parcel
numbers for the land therein to the Registrar of Voters of the
County of San Bernardino within three business days after the
adoption of this resolution, for the purpose of determining
that the Community Facilities District contains fewer than 12
registered voters.
Sec::~.t9Jl___U. The City Clerk of the City is hereby
designated as the election official for the purposes of
conducting the election in the Community Facilities District
and is hereby requested to take all steps necessary to hold
the election in accordance with the Act and these
specifications.
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~"LC;.ttQn J4. The Common Counc i 1 hereby submi t s the
question of levying such special tax and the establishment of
an appropriations limit in the amount of $1,100,000 per fiscal
year in connection therewith for the Community Facilities
District to the qualified electors within the Community
Facilities District, at an election to be held on Wednesday,
June 26, 1990, all in accordance with and subject to the Act,
all the terms of which shall be applicable to such election.
~~ction 15. The Common Council hereby further
directs that the election at which the question of levying
such special tax and the establishment of an appropriations
limit in the amount of $1,100,000 per fiscal year in
connection therewith is submitted to the qualified electors
within the Community Facilities District shall be consolidated
with the election at which the question of incurring a bonded
indebtedness in an amount not to exceed eleven million dollars
($11,000,000) for the Community Facilities District is
submitted to the qualified electors within the Community
Facilities District, and the question of levying such special
tax shall be combined in one ballot proposition with the
question of incurring such bonded indebtedness and the
question of establishing an appropriations limit for the
Community Facilities District, all as provided by the Act: and
the Common Council further directs that the resolution adopted
by the Common Council declaring the necessity to incur such
bonded indebtedness shall constitute the notice of the
consolidated election on the combined proposition of
authorizing the levy of such special tax, of establishing an
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appropriations limit and of incurring such bonded indebtedness.
Section _H. The Ci ty Clerk as the election official
is authorized to canvass the returns of the election pursuant
to Section 23306 of the Elections Code. and the Common Council
is thereafter authorized to certify the results of the
election at the next regular meeting following the date of the
election.
pection 17. If two-thirds (2/3) of the votes cast
upon the question of levying such special tax are cast in
favor of levying that tax. as determined by the Common Council
after the canvass of the returns of such consolidated
election. the Common Council may levy such special tax within
the territory of the Community Facilities District under the
Act in the amount and for the purposes as specified in this
resolution. Such special tax may be levied only at the rate
and may be apportioned only in the manner specified in this
resolution, subject to the Act. except that such special tax
may be levied at a rate lower than that specified herein.
Such special tax may be levied only so long as it is needed to
pay for the financing of the Facilities referred to in Section
6 of this resolution, or so long as it is needed to pay the
principal of and interest on the bonded indebtedness. together
with administrative expenses and other expenses of the
Community Facilities District. incurred by the City and the
Community Facilities District.
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RESOLUTION ESTABLISHING COMMUNITY FACILITIES DISTRI~T
I HEREBY CERTIFY that the foregoing resolution was
2 duly adopted by the Mayor and Common Council of the City of San
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Bernardino at a
meeting thereof, held on
_____...t:.e9"Jlla.r
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the _J.a~. day of __Juna..
1990, by the following vote,
5 to wit:
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l::9_ldncil MeJ!tl::>iHl;t:
ABS'[AI~
l\._Y~.s
NAY~
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ESTRADA
---X.-_
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REILLY
_ x..
10 FLORES
_-X__
II MAUDSLEY
.---X-.
12 MINOR
_--X......
13 POPE-LUDLAM
_...lL-
14 MILLER
_--X--
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___ hz.@#~/
/
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City Clerk
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The foregoing resolution is hereby approved this
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j-'1.(I&/ day of
June
1990.
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__)L'-Lc 'l~~ //l.l t tc (
Mdyor Pro Tempore
City of San Bernardino
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Approved as to form
and legal content:
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James F. Penman
City Attorney
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. BByy L. .. ,.,_1 ~~..
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RESOLUTION ESTABLISHING COMMUNITY FACILITIES DISTRICT
EXHIBIT A
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PROPOSITION XXX: Shall City of San Bernardino
Community Facilities District
No. 995 (Verdemont Area) be
authorized to finance certain
public facilities, including
all or a portion of the Verdemont Area infrastructure
development fee, representing the acquisition,
construction and installation of full-width street
improvements, including full-width paving, curbs and
gutters, sidewalks, street lights, sewer mains, storm
drains, catch basins, together with auxiliary
structures and appurtenances and including the
acquisition of all necessary easements and
rights-of-way, and school facilities to serve the
development within the Verdemont Area of the City of
San Bernardino, by incurring a bonded indebtedness in
the principal amount of $11,000,000 and shall an
appropriations limit in the amount of $1,100,000 per
fiscal year in connection therewith be established for
the Community Facilities District, and shall a special
tax with a maximum rate and method of apportionment as
provided in Exhibit C to Resolution No. 90-~ adopted
by the Common Council of the City of San Bernardino on
June lS, 1990, which is incorporated by reference
herein, be levied to pay for such facilities,
including the payment of current and future principal
of and interest on such bonds and the annual
administration expenses of the City and the Community
Facilities District in determining, apportioning,
levying and collecting the special tax, and including
the repayment of funds advanced to or on behalf of the
Community Facilities District?
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EXHIBIT "B"
AMENDED BOUNDARY MAP
OF
COMMUNITY FACILITIES DISTRICT NO. 995
CITY OF SAN BERNARDINO
IN THE
COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA
FlLlO AT REQUEST Of" CITY a.EJIl(
'MIMW.....1HI:8CI.INIIrrM"t'~flfCXllllLllTY
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SNI .... III ~ STAll (If CA&.PtWIIA. ... .....,... IV H CItY
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(Jf .1110. IV ITS ....u'ICIN JIG.
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.
Exhibit C
Page 1 o( 9
EXHIBIT C
RATE AND METHOD OF APPORTIONMENT FOR
COMMUNITY FACILITIES DISTRICT
NO. 995 OF THE CITY OF SAN BERNARDINO
(VERDEMONT AREA)
A Special Tax (the "Special Tax") shall be levied on and collected from each parcel in Community
Facilities District No. 995 in each Fiscal Year, commencing July 1, 1990, in an amount determined by the
City Council of the City of San Bernardino through the application of the appropriate Special Tax for
"Developed Property" and "Undeveloped Property" in Special Tax Area A, Special Tax Area B, Special
Tax Area C and Special Tax Area D, as described below. All of the property in the District, unless
exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the
manner herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Act" means the Mello-Roos Community Facilities Act of 1982, being Chapter 2.5, Division 2 of
Title 5 of the Government Code of the State of California.
"Assigned Special Tax" means the Special Tax for each Land Use Class, as determined by reference
to Table I of Section C below.
"Attached" means Developed Property which contains a structure or structures, made of two or
more units that share common walls.
"Backup Special Tax" means an amount equal to $.144 per square foot of Assessor's Parcel for
Special Tax Area A, $0.163 per square foot of Assessor's Parcel for Special Tax Area B, $0.139 per
square foot of Assessor's Parcel for Special Tax Area C and $0.155 per square foot of Assessor's
Parcel for Special Tax Area D applicable to each parcel of Taxable Property within each Special
Tax Area in Fiscal Year 1990-91.
"City" means the City of San Bernardino.
"Council" means the City Council of the City of San Bernardino.
"Developed Property" means all Taxable Property in the District as of July 1 of any year for which
Exhibit C
'Page 2 of 9
a foundation building permit has been issued as of March 1 of the prior Fiscal Year, but not prior
to March 1, 1990.
"District" means Community Facilities District No. 995 of the City of San Bernardino.
"Facilities" means any improvements or facilities designated by the Council with an estimated useful
life of five years or longer which are eligible for financing under the provisions of the Act.
"Fiscal Year" means the period starting July 1 and ending the following June 30.
"Land Use Class" means any of the categories listed in Table I of Section C below to which a parcel
is assigned consistent with the provisions hereof.
"Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section
C, that can be levied by the Council in any Fiscal Year for each class of Developed Property and
for Undeveloped Property, as applicable.
"Special Tax" means the Special Tax for each Land Use Class, determined in accordance with
Section.c below, that can be levied by the Council in any Fiscal Year.
"Special Tax Requirement" means each Special Tax Area's prorata share (as described in the Public
Report for the District), to be determined annually by the Council, of the authorized costs and
expenses of the District including those necessary to administer the bonds, collect and administer
the Special Taxes, and administer the District, to pay current debt service on the bonds, to
accumulate funds for future debt service, to pay amounts delinquent on the bonds, to replenish the
reserve fund to its proper level (including payments to be made from the reserve fund based upon
past Special Tax delinquencies), to compensate for anticipated Special Tax delinquencies (based
upon past delinquency experience), to pay directly for Facilities or to accumulate funds for that
purpose, and to pay for all authorized services.
"Taxable Property" means all of the Assessur's Parcels within the boundaries of the District which
are not exempt from the Special Tax pursuant to iaw or Section E below.
"Undeveloped Property" means all Taxable Property in Area A not classified as Developed Property.
B. ASSIGNMENT TO LAND USE CATEGORIES
On July 1 of each year, all Taxable Property within each Special Tax Area shall be categorized
either as Developed or Undeveloped Property, and shall be subject to tax in accordance with the
rate and method of apportionment determined pursuant to Sections C and D below.
,
Exhibit C
Page 3 o[ 9
For purposes of determining the applicable Maximum Special Tax pursuant to Section C, and
depending on its land use, Developed Property shall be assigned to one of the classes designated
in Table I below.
Exhibit C
Page 4 of 9
The square footage of a Commercial/lndustrial building shall be computed from the gross square
footage for the building(s) as reflected in the building plans upon which the building permit(s) for
such parcel was issued. The acreage of a Commercial/lndustrial parcel shall be determined by
reference to the then current Assessor's Parcel Map and, if appropriate, to the most current parcel
map or other subdivision tract map recorded with the Office of the Recorder for San Bernardino
County.
C. MAXIMUM SPECIAL TAX RATE
1. Developed Property
The Maximum Special Tax for an Assessor's Parcel classified as Developed Property shall
be the greater of (i) the amount derived by multiplying the square footage of such Assessor's
Parcel times the Backup Special Tax or (ii) the Assigned Special Tax determined by
reference to Tables I-IV below. For purposes of this Section C, the acreage or square
footage of an Assessor's parcel shall be determined by reference to the then current
Assessor's Parcel Map and, if appropriate, to the most current parcel map or other
subdivision tract map recorded with the Office of the Recorder for Orange County.
Notwithstanding the above, for Attached Residential Developed Property, a portion of the
acreage in a recorded tract map shall be taxed as Undeveloped property if building permits
for one or more, but not all, of the units in the approved condominium or site plan for that
map have been issued. The acreage in a recorded tract map to be taxed as Undeveloped
property shall equal the proportion of the associated condominium or site plan's approved
units for which building permits have not been issued, multiplied by the total acreage within
that tract map.
Notwithstanding Section E below, for purposes of computing the Backup Special Tax for
Attached Residential Developed Property, the acreage or square footage of land area shall
be computed from the underlying parcel as indicated on the most recent Assessor's Parcel
Map or final subdivision tract map. Each residential unit shall be assigned an equal
percentage of the underlying assessor's parcel or lot.
In making the computations set forth in this Section C (1) and in determining the Maximum
Special Tax which may be levied in any Fiscal Year, on July 1, 1991 and on each July 1
thereafter, the Backup Special Tax and the Assigned Special Tax for each class set forth in
Table I shall be increased by an amount equal to 2.0% of the amount in effect for the
previous Fiscal Year.
. ~
EmibH C
Page 5 of 9
TABLE I
SPECIAL TAX AREA A
Assigned Special Taxes on Developed Property in Special Tax Area A (Fiscal Year 1990-91) Per Unit
(Residential) and Per Acre (CommerciallIndustrial)
Assigned Special
Land Use Tax (Fiscal
Class Descriution Square Foota2e Year 1990-91)
1 Single Family Detached 2,200 SF and above $1,500 per unit
2 Single Family Detached 1,800 - 2,199 SF $1,364 per unit
3 Single Family Detached < 1,800 SF $1,160 per unit
4 Attached Not Applicable $6,273 per acre
5 CommerciallIndustrial Not Applicable $6,273 per acre
The Maximum Special Tax may exceed the Assigned Special Tax for some Assessor's Parcels within each
class if the Backup Special Tax alternative is used ($0.144 per square foot of Assessor's Parcel). As set
forth in Section D below, the Backup Special Tax will only be employed as the Special Tax of last resort
if the Council determines that the Backup Special Tax must in fact be levied.
The Backup Special Tax may only be applied to Single Family Detached lots larger than the following
. . .
illllllillum sIzes:
Class 1:
Class 2:
Class 3:
10,416 square feet
9,472 square feet
8,055 square feet
Exhibit C
Page 6 of 9
TABLE II
SPECIAL TAX AREA B
Assigned Special Taxes on Developed Property in Special Tax Area B (Fiscal Year 1990-91) Per Unit
(Residential) and Per Acre (Commercial/lndustrial)
Assigned Special
Land Use Tax (Fiscal
Class Descrintion Square Foota2e Year 1990-91)
1 Single Family Detached 2,200 SF and above $1,378 per unit
2 Single Family Detached 1,800 - 2,199 SF $1,252 per unit
3 Single Family Detached < 1,800 SF $1,065 per unit
4 Attached Not Applicable $7,100 per acre
5 Commercial/Industrial Not Applicable $7,100 per acre
The Maximum Special Tax may exceed the Assigned Special Tax for some Assessor's Parcels within each
class if the Backup Special Tax alternative is used ($0.163 per square foot of Assessor's Parcel). As set
forth in Section D below, the Backup Special Tax will only be employed as the Special Tax of last resort
if the Council determines that the Backup Special Tax must in fact be levied.
The Backup Special Tax may only be applied to Single Family Detached lots larger than the following
minimum sizes:
Class 1:
Class 2:
Class 3:
8,453 square feet
7,680 square feet
6,533 square feet
Exhibil C
Page 7 of 9
TABLE III
SPECIAL TAX AREA C
Assigned Special Taxes on Developed Property in Special Tax Area C (Fiscal Year 1990-91) Per Unit
(Residential) and Per Acre (Commercial/Industrial)
Assigned Special
Land Use Tax (Fiscal
Class Description Square Footal!e Year 1990-91)
1 Single Family Detached 2,200 SF and above $1,527 per unit
2 Single Family Detached 1,800 - 2,199 SF $1,388 per unit
3 Single Family Detached < 1,800 SF $1,180 per unit
4 Attached Not Applicable $5,968 per acre
5 Commercial/Industrial Not Applicable $5,968 per acre
The Maximum Special Tax may exceed the Assigned Special Tax for some Assessor's Parcels within each
class if the Backup Special Tax alternative is used ($0.139 per square foot of Assessor's Parcel). As set
forth in Section D below, the Backup Special Tax will only be employed as the Special Tax of last resort
if the Council determines that the Backup Special Tax must in fact be levied.
The Backup Special Tax may only be applied to Single Family Detached lots larger than the following
minimum sizes:
Class 1:
Class 2:
Class 3:
10,986 square feet
9,986 square feet
8,439 square feet
Exhibit C
Page 8 of 9
TABLE IV
SPECIAL TAX AREA D
Assigned Special Taxes on Developed Property in Special Tax Area D (Fiscal Year 1990-91) Per Unit
(Residential) and Per Acre (CommerciallIndustrial)
Assigned Special
Land Use Tax (Fiscal
Class DescriDtion Square Footal!e Year 1990-91)
1 Single Family Detached 2,200 SF and above $1,336 per unit
2 Single Family Detached 1,800 - 2,199 SF $1,214 per unit
3 Single Family Detached < 1,800 SF $1,032 per unit
4 Attached Not Applicable $6,752 per acre
5 CommerciallIndustrial Not Applicable $6,752 per acre
The Maximum Special Tax may exceed the Assigned Special Tax for some Assessor's Parcels within each
class if the Backup Special Tax alternative is used ($0.155 per square foot of Assessor's Parcel). ,tv, set
forth in Section D below, the Backup Special Tax will only be employed as the Special Tax of last resort
if the Council determines that the Backup Special Tax must in fact be levied.
The Backup Special Tax may only be applied to Single Family Detached lots larger than the following
minimum sizes:
Cla!.S 1:
Cla~s 2:
Class 3:
8,619 square feet
7,832 square feet
6,658 square feet
2. Undeveloped Property
The 1990-91 Maximum Spcc:al Tax for Undeveloped Property shall be $6,400 per acre for
Special Tax Area A, $6,~00 ref acre for Special Tax Area B, $6,100 per acre for Special Tax
Area C and $6,600 per dCre fer Special Tax Area D.
In making the computation set forth in Section C (2) and in determining the Assigned
Special Tax and the Maximum Special Tax on Undeveloped Property which may be levied
in any Fiscal Year, on July 1, 1991 and on any July 1 thereafter, the Assigned Special Tax
and the Maximum Special Tax fer Undeveloped Property shall be iEcreased by an amount
no greater than 2.0% of the amount in effect for the previous Fiscal Year.
Exhibit C
Page 9 of 9
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX TO DEVELOPED
PROPERTY AND UNDEVELOPED PROPERTY
Starting in Fiscal Year 1990-91 and for each following Fiscal Year, the Council shall determine the
amount of money to be collected from Taxable Property in each Special Tax Area in the Fiscal
Year (the Special Tax Requirement).
The Council shall levy the Special Tax as follows until the amount of the levy equals the Special
Tax Requirement:
First: The Special Tax shall be levied on Developed Property, exclusive of property exempt from
Special Taxes pursuant to Section E below, in equal percentages up to 100% of the Assigned
Special Tax Rate for each class of Developed Property for such Fiscal Year determined by
reference to Tables I-IV;
Second: If additional monies are needed after the first step has been completed, the Special Tax
shall be levied on each parcel of Undeveloped Property, exclusive of Undeveloped Property
exempted by law or by the provisions of Section E, (below), in equal percentages (up to 100%) of
the Maximum Special Tax;
Third: If additional monies are needed after the first two steps have been completed, then the levy
of the Special Tax on each Assessor's Parcel of Developed Property
whose Maximum Special Tax is determined through the application of the Backup Special Tax Rate
shall be increased in equal percentages from the Assigned Special Tax Rate up to the Maximum
Special Tax Rate for each such Assessor's Parcel for such Fiscal Year;
Fourth: If additional monies are needed after the first three steps have been completed, then the
Special Tax shall be levied proportionately on each parcel of Developed or Undeveloped Property
owned by a homeowners' association which has not been exempted from the Special Tax pursuant
to Section E, up to the Maximum Special Tax for Undeveloped Property; and
Fifth: If additional monies are needed after the first four steps have been completed, then the
Special Tax shall be levied proportionately on each parcel of Developed or Undeveloped Property
conveyed or irrevocably offered to a public agency which has not been exempted from the Special
Tax pursuant to Section E, up to the Maximum Special Tax for Undeveloped Property.
E. EXEMPTIONS
A Special Tax shall not be imposed on up to 66.48 acres of Undeveloped Property conveyed or.
irrevocably offered to a public agency or conveyed to a homeowners' association (9.55 acres for
Special Tax Area A, 17.47 acres for Special Tax Area B, 20.0 acres for Special Tax Area C and 9.46
acres for Special Tax Area D). The acres exceeding such total of acres shall be taxed consistent
with Undeveloped Property to the extent set forth in the Fourth and Fifth Steps of Section D
. .
Exhibit C
Page 10 of 9
above. Under no circumstances shall the Council impose a Special Tax on land which is a public
right of way or which is a utility property utilized for the provision of services to the public or a
property encumbered with public or utility easements making impractical its utilization for other
than the purposes set forth in the easement.
F. REVIEW/APPEAL COMMITTEE
The Council shall establish as part of the proceedings and administration of the District a special
three-member Review/Appeal Council. Any landowner or resident who feels that the amount of
the Special Tax, as to their parcel, is in error may file a notice with the Review/Appeal Council
appealing the amount of the Special Tax levied on such parcel. The Review/Appeal Committee
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 or resident appeals, as
herein specified. The decision of the Review/Appeal Committee shall be final and binding as to
all persons.
G. MANNER OF COLLECTION
The special taxes will be collected in the same manner and at the same time as ordinary ad valorem
property taxes, provided, however, that the district may collect Special Taxes at a different time or
in a different manner if necessary to meet its financial obligations. In the event of a delinquency,
Community Facilities District No. 995 will pursue foreclosure in a timely manner.
sb\cfd995.rpt
DTA
05130/1990