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CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
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Subject: 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 and an Ordinance of the City of San
Bernardino Levying a Special Tax Relative to
Community Facilities District No. 1033 and
authorize payment of additional costs in an
amount not to exceed $8,000 for Special Legal
Counsel for services related to the formation of
Community Facilities District No. 1033.
From: Fred Wilson, City Administrator
Dept: City Administrator's Office
Date: August 31, 2004
MCC Meeting Date: 9/20/04
Syuopsis of Previous Council Action:
04/19/04 - Resolution approved regarding Special Legal Counsel for CFD 1033.
06121/04 - Public Hearing was held and a resolution was adopted establishing the formation of a
Community Facilities District and authorizing the submittal of Levy of Special Taxes to the qualified
electors for CFD No. 1033.
09/07/04 - Resolution approved designating the Mayor to act on behalf of the City of San
Bernardino relative to the special landowner election for CFD No. 1033 and taking related actions
thereto.
Recommended motion:
I. Receive results of the Special Landowner Election from City Clerk for CFD No. 1033;
2. Adopt the Resolution Canvassing Results and directing the recording of the notice of the special
tax lien for CFD No. 1033; and
3. Conduct the first reading and layover for final adoption of the Ordinance Levying a Special Tax
Relative to Community Facilities District No. 1033; and
4. Authorize payment of additional costs in an amount not t exceed $8,000 for Special Legal
Counsel for services related to the formation of Community 'Ii' District No. 1033.
Contact person: TeriBaker
Phone:
x5122
Supporting data attached: SR, Resolution, Ordinance, & Ballot Ward:
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FUNDING REQUIREMENTS:
Amount: None
Source: (Acc!. No.)
(Acc!. Description)
Finance:
Agenda
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;O/L{/OY
Council Notes:
CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
STAFF REPORT
Subject:
Approval of 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 and an
Ordinance of the City of San Bernardino Levying a Special Tax Relative to Community
Facilities District No. 1033 and authorization for staff to process additional invoices in
an amount not to exceed $8,000 for Special Legal Counsel for services related to
Community Facilities District No.1 033.
Backeround:
On April 19, 2004, the Mayor and Common Council approved and adopted a Resolution
No. 2004-104 (the "Resolution of Intention") to create Community Facilities District No.
1033 ("CFD No. 1033") pursuant to the terms and provisions of the "Mello-Roos
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, and to
levy special taxes on property within the boundaries ofCFD No. 1033.
On June 21, 2004, the Mayor and Common Council conducted a public hearing on the
proposed formation of CFD No. 1033, and after the close of the hearing adopted a
Resolution of Formation for CFD No. 1033, establishing CFD No. 1033 and authorizing
a special election ("Special Landowner Election") to take place on September 20, 2004,
relating to the levy of the special tax of CFD No. 1033 ("Special Tax") to pay for a
portion of the O&M Expenses in accordance with the Rate and Method of Apportionment
of the Special Tax (the "Rate and Method" is set forth as an exhibit to the Resolution of
Formation) and submitting the levy of the Special Tax to the qualified electors of CFD
No. 1033.
Since the territory within CFD No. 1033 is uninhabited, Section 53326 of the Act
provides that the qualified electors of the Special Landowner Election are the landowners
within CFD No. 1033. As the City itself is an owner of property within CFD No. 1033,
on September 7,2004, the Mayor and Common Council adopted a resolution designating
the Mayor to act as the authorized representative of the City for purposes of the Special
Landowner Election.
The ballots were mailed to the qualified landowner electors and returned to the City
Clerk, acting as the Election Official, prior to this meeting of the Mayor and Common
Council. It is recommended the City Council receive the results of the tabulation of
ballots for CFD No. 1033.
Immediately following the City Clerk's announcement of the tabulation of ballots, if two-
thirds of the returned ballots by the qualified electors in CFD No. 1033 approve of the
Special Tax, with the number of votes for each property owner (qualified elector) based
on the acreage of their parcels within CFD No. 1033, it is recommended the Mayor and
4847-0788-5056.1
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CITY OF SAN BERNARDINO - REOUEST FOR COUNCIL ACTION.-
STAFF REPORT
Common Council declare the results of the Special Landowner Election and, if the voters
approve the Special Tax, adopt the "Resolution Canvassing the Results of the Election
Held within Community Facilities District No. 1033" (the "Resolution Canvassing
Results"), which Resolution also directs the recording of the Notice of Special Tax Lien
(which is attached as an Exhibit to the Resolution Canvassing Results).
Assuming two-thirds approval of the Special Tax, it is further recommended that the
Mayor and Common City Council adopt and conduct the first reading of an "Ordinance
Levying a Special Tax Relative to CFD No. 1033" ("Ordinance"). The Special Tax is
levied in accordance with the Rate and Method. The Special Tax is levied to pay for a
portion of the continued operation and maintenance of the City's 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 fire station structures,
any other expenses required to keep such equipment and improvements in fit operating
condition and any incidental expenses (collectively referred to as the "O&M Expenses'').
Approval of the Resolution Canvassing Results and directing the recordation of the
Notice of Special Tax Lien will result in a special tax lien on all non-exempt property
within the boundaries of CFD No. 1033 in the amount of $2,445.00 per acre for land
zoned Commercial/Retail/Office/Industria1, and $350.00 per dwelling unit per year for
residential property, during the initial year that the Special Tax is imposed. The Special
Tax is intended to remain in effect for a period of thirty (30) years.
Lastly, on April 19, 2004, the Mayor and Common Council approved the retention of
special legal counsel (Tim Sabo "Lewis, Brisbois, Bisgaard, & Smith LLP") relative to
the proceedings to establish Community Facilities District ("CFD No.1 033'') to serve the
Verdemont Area, pursuant to the "Mello-Roos Community Facilities District Act"
(Government Code Section 53311 et seQ., the "Act"). The original special legal services
agreement specified a $12,000 amount, related to assisting in the preparation of all
necessary documentation relative to the formation proceedings for CFD No.1 033.
Additional time was incurred by the special legal counsel relative to CFD No. 1033
formation proceedings including but not limited to the review of the Engineer's Report,
boundary map and the special landowner election documentation necessitate an
additional $8000 in the special legal counsel fees.
Fiscal Impact:
Approval of the Resolution and Ordinance itself have no direct financial impact:
However, the action of the Mayor pursuant to authorization set forth in the Resolution
and the Ordinance will result in the approval of the imposition and levy of the Special
Tax (in accordance with the applicable Rate and Method of Apportionment), which will
result in a special tax lien on all non-exempt property within the boundaries of CFD No.
1033 in the amount of $2,445.00 per acre for land zoned
Commercial/Retail/OfficelIndustrial, and $350.00 per dwelling unit per year for
4847-0788-5056.\
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CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
STAFF REPORT
residential property, during the initial year that the Special Tax is imposed. The Special
Tax is intended to remain in effect for a period of thirty (30) years. Funds for a portion of
the O&M Expenses will be paid through taxes collected by CFD 1033.
As with the previous invoices for this project, the additional $8,000 for Special Legal
Counsel will be borne by the Development Services Department's professional and
contractual account and will be reimbursed by the District.
Recommendation:
It is recommended that the Mayor and Common Council take the following actions
relating to Community Facilities District No. 1033 ("CFD No. 1033").
1) Receive results of the Special Landowner Election from City Clerk for CFD No.
1033;
2) Adopt the Resolution Canvassing Results and directing the recording of the notice
of the special tax lien for CFD No. 1033; and
3) Conduct the first reading and layover for final adoption of the Ordinance Levying
a Special Tax Relative to Community Facilities District No. 1033; and
4) Authorize payment of additional costs in an amount not to exceed $8,000 for
Special Legal Counsel for services related to Community Facilities District No.
1033.
4847-0788-5056.1
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INTEROFFICE MEMORANDUM
CITY OF SAN BERNARDINO
CITY CLERK'S OFFICE
FROM:
Honorable Mayor Judith Valles and Members of the Common Council
Rachel G. Clark, City Cler~..,..ft/
September 20,2004
TO:
DATE:
RE:
Agenda Item #39 - 9/20/04 meeting of the Mayor and Common Council. Statement of
Votes Cast for Community Facilities District No. 1033 Special Landowner Election
CC:
Fred Wilson, City Administrator; Arlo J. Nuutinen, Esq.; Henry Ernpeno, Jr., Sr. Deputy
City Attorney; Teri Baker, Sr. Administrative Analyst, City Administrator's Office;
Sandra Medina, Assl. to the City Clerk; Les Fogassy, Real Property Official; Valerie
Ross, City Planner, Deputy Director of Development Services
Ballots cast in the Community Facilities District No. 1033 Special Landowner Election were opened at
12:20 p.m on this date by the Canvassing Board that consisted ofTeri Baker, Sr. Administrative Analyst in
the City Administrator's Office, Rachel G. Clark, City Clerk, and Michelle Taylor, Sf. Secretary in the City
Clerk's Office.
As evidenced by the attached Statement of Votes Cast, the levy ofa special tax, payable solely from lands
within CFD No. 1033, to fmance a portion of the continued operation and maintenance of the Verdemont
Fire Station, was unanimously approved with 129 votes cast in favor and none cast in opposition.
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ORD'NANtJtf'1
AN ORDINANCE OF THE CITY OF SAN BERNARDINO, CALIFORNIA
LEVYING A SPECIAL TAX RELATIVE TO COMMUNITY FACILITIES
DISTRICT NO. 1033
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 "Mello-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
of CFD No. 1033 relative to the levy of a special tax in CFD No. 1033, all as authorized
pursuant to the terms and provisions of the Act; and
WHEREAS, the Mayor and Common Council have found all such
proceedings for the formation of CFD No. 1033 and the levy of the special tax to be valid
and in conformity with the Act, and CFD No. 1033 has duly been created and authorized
to levy special taxes pursuant to Article 2 (commencing with Section 53318) of the Act,
and the Mayor and Common Council thereby acquired jurisdiction to order the levy of
the special taxes at the rate and apportion them in the manner specified in said.
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 all 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
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7 determine the amount necessary to be raised by the special tax for the next succeeding
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1 AN ORDINANCE OF THE CITY OF SAN BERNARDINO, CALIFORNIA
2 LEVYING A SPECIAL TAX RELATIVE TO COMMUNITY FACILITIES
DISTRICT NO. 1033
3 apportioned in the manner set forth in Exhibit "A" attached hereto and incorporated
4 herein by this reference (the "Rate and Method of Apportionment").
5 SECTION 3. ANNUAL LEVY BY RESOLUTION
6 The Mayor and Common Council are hereby further authorized each year to
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
ontinued operation and maintenance of the Verdemont Fire Station of the City, which
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peration and maintenance expenses shall include, but not be limited to, payment of
13 ompensation of employees, including salaries and benefits, maintenance and operation
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f fire safety vehicles and fire station structures, any other expenses required to keep such
quipment and improvements in fit operating condition, and any incidental expenses and
11 necessary administrative expenses ofthe City.
SECTION 5.
COLLECTION OF SPECIAL TAX
The special tax shall be collected in the same manner as ordinary ad valorem
axes are collected and shall be subject to the same penalties and the same procedure, sale
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
fter its passage at least once in The Sun, a newspaper of general circulation published
d circulated in the City of San Bernardino.
829.2438.8352.1
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1 AN ORDINANCE OF THE CITY OF SAN BERNARDINO, CALIFORNIA
2 LEVYING A SPECIAL TAX RELATIVE TO COMMUNITY FACILITIES
DISTRICT NO. 1033
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4 I HEREBY CERTIFY that the foregoing Ordinance was duly adopted by the Mayor and
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Common Council of the City of San Bernardino at a
meeting
thereof,
held on the
day of
, 2004, by the following vote, to wit:
Council Members:
Navs.
Abstain
Absent
Aves
ESTRADA
ONGVILLE
LLEY
15 C CAMMACK
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he foregoing ordinance is hereby approved this
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Rachel G. Clark, City Clerk
of
,2004.
Judith Valles, Mayor
City of San Bernardino
pproved as to Form and Legal Content:
4829-2438-8352.\
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ST ATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, City Clerk of the City of San Bernardino, DO
HEREBY CERTIFY that the foregoing and attached copy of Mayor and Common Council of
the City of San Bernardino Ordinance No. is a full, true and correct copy of that now
on file in this office.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official
seal of the Mayor and Common Council of the City of San Bernardino this day of
,2004.
City Clerk
City of San Bernardino
4829-2438-8352.1
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STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, City Clerk of the City of San Bernardino, DO
HEREBY CERTIFY that the foregoing and attached copy of Mayor and Common Council of
the City of San Bernardino Ordinance No. is a full, true and correct copy of that now
on file in this office.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official
seal of the Mayor and Common Council of the City of San Bernardino this day of
.2004.
City Clerk
City of San Bernardino
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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 coliected 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 TitIe 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 ofthe 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.
"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.
"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 I preceding the Fiscal Year in which the Special Tax is being levied.
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"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.
B. Assignment to Land Use Classes
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As soon as practicable, as of May I for the next succeeding Fiscal Year, all Taxable
Property within CFD No. 1033 shall be categorized as Residential Property or either
Commercial/Retail/OfficelIndustrial 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 I 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)
I
2
Single Family Detached Unit
Multi-Family Unit! Attached Dwelling Unit
$350.00
$350.00
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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 (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/OfficelIndustrial 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
0 5 Office $2,445.00
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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 I 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.
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
CommerciaVRetail/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. I .b. by
the maximum prepayment obligation determined pursuant to Section F. I
.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 ofthe 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
'.
o
o
o
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 ofCFD 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,I
and/or F.2, the lien of special taxes ofCFD 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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" '"'-or," RECORDS & INFORMATION MANAGEMENT PROGRAM ' .,.
Meeting Date/Date Adopted:
AGENDA ITEM TRACKING FORM
! ~/ S/& 'I
Resolution/Ordinance No. JI1 C - I {')(<I
II /~/oti
AyeS; 1- 7
Abstain; ~-
J6 -S--Ot(
Date of Mayor's Signature: /0 ~ ~ - 0 'I
Date Summary Sent to Attorney: I tJ - .s--o i
0... P""';''''''~-7f
Meeting Type: . J~
Continued FromIT & Item No.
Item No.
Effective Date:
Ordinance Urgency: Yes
TerminationlSunset Date:
Vote:
Nays: ..g--
Absent: A--
~. ;;)~:Yle~
Date Sent to Mayor:
Date Returned from Mayor:
jtJ-S-oy
/O-s:-O<(
Date of Clerk's Signature:
Date Summary Returned from Attorney:
M-S -OC(
Date Seal Impressed:
/d-S-o<(
Date Sent for Signature:
Expiration Date:
Copies Distributed T :
To Whom:
,,/
./
Exhibits Complete & Attached to Resolution/Ordinance:
Rem i nder Letter Sent:
Reminder Letter Sent:
Reminder Letter Sent:
Request for Council Action & Staff Report Attached: Yes
""'" f"'..rAf.r~#I ~ i ~.
No
Ready to File:J. ~
DOC1JMfNT lOCATlOf+.
FODtSIA.Ifnda .... T..... fofm.CC FamI No. 111.Lalc l.Jpdued: lW411996
Date: / f/1~ <-j