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HomeMy WebLinkAbout39-City Administrator " CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION From: Fred Wilson, City Administrator OR\G\NAL 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. Dept: City Administrator's Office Date: August 31, 2004 MCC Meeting Date: 9/20/04 Synopsis of Previous Council Action: 04/19/04 - Resolution approved regarding Special Legal Counsel for CFD 1033. 06/21/04 - 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: 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 Conduct the first reading and layover for final adoption of the Ordinance Levying a Special Tax Relative to Community Facilities District No. 1033; and Authorize payment of additional costs in an amount not Counsel for services related to the formation of Community 3. 4. exceed $8,000 for Special Legal 'Ii' District No. 1033. Contact person: Teri Baker Phone: x5122 Supporting data attached: SR, Resolution, Ordinance, & Ballot Ward: 5 FUNDING REQUIREMENTS: Amount: None Source: (Acct. No.) (Ace!. Description) Finance: Council Notes: 12tCSG ~:2C0'\-2,<l1 'l/iiIA!L Agenda Item No. ~ CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION STAFF REPORT Subiect: Approval of a Resolution of the Mayor and Common Council of the City of San Bemardino 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 Bemardino 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. 1033. Backl!round: 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 of CFD 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 1 CITY OF SAN BERNARDINQ - REQUEST 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/OfficelIndustrial, 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. 1033'') to serve the Verdemont Area, pursuant to the "Mello-Roos Community Facilities District Act" (Government Code Section 53311 et sea., 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. 1033. 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 ImDact: 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 Apportiomnent), 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/Office/Industrial, and $350.00 per dwelling unit per year for 4847-0788-5056.J 2 CITY OF SAN BERNARDINO - REQUEST FOR COllNCIL 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.1 033 (UCFD No.1 033"). 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.1 033; 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 3 INTEROFFICE MEMORANDUM CITY OF SAN BERNARDINO CITY CLERK'S OFFICE TO: Honorable Mayor Judith Valles and Members of the Common Council Rachel G. Clark, CityCler~~ September 20, 2004 FROM: 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 Empeno, Jr., Sr. Deputy City Attorney; Teri Baker, Sr. Administrative Analyst, City Administrator's Office; Sandra Medina, Ass!. to the City Clerk; Les Fogassy, Real Property Official; Valerie Ross, City Plarmer, 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, Sr. Secretary in the City Clerk's Office. As evidenced by the attached Statement of V otes Cast, the levy of a special tax, payable solely from lands within CFD No. 1033, to finance 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. qtp9 9/20/01 ... '" ~ u '" .. ... ., ;> - S' ~ CJ ... "':t- ~ ., - If) E-< ...... ~ -- - ~ ~ .. ... ~ ~~ \ \ ~ \. .. >< ~ .. < ... '" e '" 00 ~ a\ '<l" '" r- M ..... r- '" ,~ ..... 0 00 '" ~ ..... 00 ~ ~ ~ ~ ~ e ~ E-<...J 0 Z ;.: - '" r- .. 0 0 .,., '" 0 " '" ..... , - .. .,., '" ..... :E " ~ '<l" J ..... ..... .,., ~ ..... , ..... r- ..... , , ..... ..... '" '" ..... ~ , '" '" '" II ..... 0 0 '" '" 0 '" '" 0 u ~1 .. ::l ] ] .. = ~ ~. - ~ - o ;>- 0 ~ s:: t) 0 ~ s:: '6 s:: ;g .) ] go .Q' ;;~ ~~ .. ;; .. ~ go 5 ~ 55 ~ .. ~ Q Q ~ s ~ 1a ~ - 1a g 1a 1a '" '" ~ ... .....'" ..... ~ 0 ~... Q .c '" 0 u 0 -o.c U U U ~u ---' l'f') l'f') Q .... = t;;Z ~... Uu~ ... Q ","'Q ~ ... -. ....-.~ ''''l =~= >",N .... ~ . =.- - ... ~ ...:=.c ~.c:l El e! ~ ~ "" f;I;, ... ~.e-e- ~ ... 00 ... = 00 = El El = U .;{.J f!1 ~~ v u ~~ ,[:: "" ~ \4'-' ~. ~ .~ i-. ,~ ~ ",,,- !'( ~ { \l~ '1 - ~ J J' .~ ~ ~ ~~ ~ -'; ,~ ~ 't: ~ j ~~ ~ ~ ~ ~ ~ '- ~~~ ~~'-I:' V)~ o o 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 REs~QfY 1 2 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 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 the Constitution ofthe State of California; and WHEREAS, the Mayor and Common Council of the City have previously conducted proceedings pertaining to the formation of 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, 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 election ("Special Landowner Election") in regard to the foregoing; and WHEREAS, on September 20, 2004, the Special Landowner Election was held 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 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"), in accordance with the Rate and Method and manner and collection of the Special Tax; and 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 manner of collection of the Special Tax was approved by the qualified electors of CFD 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. NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED 23 BY THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS: o 24 25 26 27 28 Section 1. Recitals The above recitals are all true and correct. 4816-7736-8576.1 1 No. ~ q ~ 11-0 IDtt o 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o 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 Section 2. Validation of Election It is hereby determined by the Mayor and Common Council that the Special Landowner Election conducted within CFD No.1 033 was duly and validly conducted. Section 3. Levv of Soecial Tax Authorized 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 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 formation ofCFD No. 1033 held on June 21, 2004. In accordance with Section 53328.3 of the Act, the City Clerk is hereby 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 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 provided in Section 3115.5 of the Streets and Highways Code. Section 4. Concurrence of Election Official The Mayor and Common Council also find and determine that the City Clerk, 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 adoption of the Resolution of Formation, as provided in Section 53326 of the Act. Section 5. Effective Date This Resolution shall take effect upon adoption. III III III III III III /II 4816-7736-8576.1 2 c 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o 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 meeting thereof, held on the day of following vote, to wit: Council Members: Aves Navs ESTRADA LONGVILLE MCGINNIS DERRY KELLEY JOHNSON MC CAMMACK The foregoing resolution is hereby approved this Approved as to Form and Legal Content: By: l.~ es F. Penman, City Attorney 4816-7736-8576.1 3 , 2004, by the Abstain Absent Rachel G. Clark, City Clerk of ,2004. Judith Valles, Mayor City of San Bernardino o o o 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 Cornmunity 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 ofthe 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. 816-7736-8576 o o o 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 o o o 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 Govemment 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 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/RetaillOffice/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. 816-7736-8576 o o o "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. "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 I 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. 816-7736-8576 o o o B. Assignment to Land Use Classes As soon as practicable, as of May I for the next succeeding Fiscal Year, alI Taxable Property within CFD No. 1033 shalI be categorized as Residential Property or either Commercial/RetaiVOffice/Industrial Zone Property. Taxable Property shalI 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 shalI be the amount determined by reference to Table I and the paragraphs that folIow Table I. Table I 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 DwelIing Unit $350.00 $350.00 In determining the Special Tax which may be levied in any Fiscal Year, on July I, 2005, and on each July I thereafter, the Special Tax shalI 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 I, 2033. The Special Tax shalI 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 J\IIle 30, 2034. 2. CommerciaVRetaiVOffice/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 folIow Table 2. Table 2 Special Tax Rates for ComnierciaVRetaiVOffice/Industrial Zone Property (For the Initial Fiscal Year 2004-05) Land Use Class Land Use Description Special Tax Per Acre (2004-05) 3 4 5 6 Commercial Retail Office Industrial $2,445.00 $2,445.00 $2,445.00 $2,445.00 816-7736-8576 o o o 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. 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. 816.7736.8576 . c o o 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. 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 the Estimated Cost Report and the Engineer's Report and made a part of the formation 816-7736-8576 \ o o o 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 of CFD No.1 033 shall terminate. Pursuant to Section 53330.5 ofthe 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. 816-7736-8576 . 10 o o CO~l( ORDINANCE NO. 2004- 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 1 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, all as authorized 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 pursuant to the terms and provisions of the Act; and WHEREAS, the Mayor and Common Council have found all such proceedings for the formation ofCFD 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 No, 3~ q b.oltJl' o o o 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 14 15 16 17 18 19 20 21 22 23 24 25 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 ontinued operation and maintenance of the Verdemont Fire Station of the City, which peration and maintenance expenses shall include, but not be limited to, payment of ompensation of employees, including salaries and benefits, maintenance and operation 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 II necessary administrative expenses of the 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 and circulated in the City of San Bernardino. 26 27 28 829-2438-8352.\ 2 0 1 AN ORDINANCE OF THE CITY OF SAN BERNARDINO, CALIFORNIA 2 LEVYING A SPECIAL TAX RELATIVE TO COMMUNITY FACILITIES DISTRICT NO. 1033 3 4 I HEREBY CERTIFY that the foregoing Ordinance was duly adopted by the Mayor and 5 Common Council of the City of San Bernardino at a meeting 6 thereof, 7 held on the day of , 2004, by the following vote, to wit: 8 Abstain ouncil Members: Aves Navs Absent 9 ESTRADA 10 ONGVILLE 11 12 13 LLEY 0 14 15 C CAMMACK 16 17 18 Rachel G. Clark, City Clerk 19 he foregoing ordinance is hereby approved this of ,2004. 20 21 22 Judith Valles, Mayor 23 City of San Bernardino 24 pproved as to Form and Legal Content: 25 26 0 27 28 4829-2438-8352.1 3 o o o 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 4829.2438-8352.\ 4 o o o 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 c o o EXHIBIT "A" RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX COMMUNITY FACILITIES DISTRICT NO.1 033 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. I 033") 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.1 033. 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 Govemment 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 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. "CommerciallRetaiI/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. o o o "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 I 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 govemmental 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 rriap, 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 o 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. 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 o 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. 2. CommerciaVRetaillOmcelIndustrial 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 o o o 6 Industrial - $2,445.00 In determining the Special Tax which may be levied in any Fiscal Year, on July I, 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 govemments, 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 ofa 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 I, 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. o o o 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. I. 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 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 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.