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CITY OF SAN BERNI()DiNO
File No. 14.40-80
- REQUEST FO COUNCIL ACTION
From:
ROGER G. HARDGRAVE
Subject:
Authorization to Execute School Fee
Mitigation Agreement -- Payment
of School Impaction Fees by Mello-
Roos community Facilities
District No. 995 ----
McClellan Development
Dept:
Public Works/Engineering
Date:
October 23, 1990
Synopsis of Previous Council action:
04-16-90 Adopted Resolution of Intention to establish the
District No. 995.
Adopted Resolution forming the District.
Adopted Resolutions confirming election results and
validating Ordinance MC-735.
Adopted Ordinance MC-735 authorizing levy of Special
Tax.
06-18-90
07-02-90
07-16-90
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Recommended motion:
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Adopt resolution.
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cc: Shauna Edwins
Andrew Green
Jim Penman
Craig Graves
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Signature
Supporting data attached:
Ward:
5026
5
Contact person:
Verne Nadeau
Staff Report, Agreement
& Resolution
Phone:
FUNDING REQUIREMENTS:
Amount: $407.387.50
Source: (Acct. No,) 251-673-53925
(Acct. DescriDtionl Verdemont Area Conununities Facili-
ties District. To be paid from assessments.
Finance:
CLt..J 1) "-'
Council Notes:
75.0262
Agenda Item No
Iq
CITY OF SAN BERNQDINO - REQUEST FQa COUNCIL ACTION
STAFF REPORT
The Mello-Roos Connnunity Facilities District was
established at the request of 4 subdividers, in order to finance
their Verdemont Area Infrastructure Fee. School Impaction Fees
were also included in the Mello-Roos District.
Payment of school fees through the Mello-Roos District
would allow the funds to go directly to the School District
instead of through Sacramento. However, the funds financed
through the Mello-Roos District have to equal at least 50% of
the total cost for school facilities in the area. This require-
ment resulted in the subdividers paying slightly more than the
$1.58 per square foot set forth by State law.
The proposed Agreement is with McClellan Development.
Similar agreements will also be needed with the other 3 property
owners. The Agreement provides, in general, that the fees to be
paid through the Mello-Roos Assessment District will satisfy all
school facility requirements, and that the School District will
not impose any additional requirements or oppose development of
Tracts No. 13307 and 13530. The total amount of fees to be paid
to the School District for these two tracts is $407,387.50.
Section 3.3 of the Agreement provides that the funds
shall be used for school facilities within the Verdemont Area.
The School District's position is that building permits
for these two tracts cannot. be issued until the fees are paid
from the bond proceeds.
The Agreement has been executed by the School District
and McClellan Development.
We reconnnend that the Agreement be approved.
10-23-90
75.0264
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RESOLUTION NO.
RESOLUTION OF THE CITY OF SAN BERNARDINO AUTHORIZING THE EXECUTION
OF AN AGREEMENT WITH THE SAN BERNARDINO CITY UNIFIED SCHOOL DISTRICT.
COMMUNITY FACILITIES DISTRICT NO. 995 AND MCCLELLAN DEVELOPMENT, A CALIFORNIA
CORPORATION IN CONNECTION WITH THE MITIGATION OF SCHOOL FEES.
BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN
BERNARDINO AS FOLLOWS:
SECTION 1. The Mayor is hereby authorized and directed to execute
on behalf of said City an Agreement for School Fee Mitigation with the City
Unified School District and McClellan Development. a California corporation
on behalf of Community Facilities District No. 995. a copy of which is
attached hereto marked Exhibit "A," and incorporated herein by reference as
fully as though set forth at length.
SECTION 2. This resolution is rescinded if the parties to the
Agreement for Mitigation of School Fees is not executed within sixty (60)
days of the passage of this resolution.
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RESOLUTION AUTHORIZING EXECUTION OF AGREEMENT WIm SCHOOL DISTRICT &
MCCLEllAN DEVELC)ENT 0
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
, 1990, by the
following vote, to wit:
Council Members:
NAYS
ABSTAIN
AYES
ESTRADA
REILLY
FLORES
MAUDSLEY
MINOR
POPE-LUDLAM
MILLER
City Clerk
The foregoing resolution is hereby approved this
day of
. 1990.
W.R. Holcomb, Mayor
City of San Bernardino
Approved as to
form and legal content:
JAMES F. PENMAN,
City Attorney
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10-22-90
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SI"'III'YD'. PEZ MITIGATICII AGH~""'.L
1. PARTIES AIm DATI!
THIS SCHOOL FEE MITIGATION AGREEMENT is made and entered into this ----
day of , 1990, by and among the San Bernardino City Unified School
District (hereinafter the "District"), a school di.trict organiz.d and
.xi.ting und.r the laws of the Stat. of California (th. "Stat."), COMMUNIn
FACILITIES DISTRICT NO. 995 (VERDEMCIfT AREA) (th. "CFD"), a community
faciliti.s di.trict organized and ezisting under the Act (as hereinafter
defined) and MCCLELLAN DEVELOPMENT ~- -', a California corporation (th. ~
"Landown.r") which owns property or is representing the owner of property W'.
within the boundari.s of the CFD;
2. RECI,...r~c:
2.1 The Landown.r is the owner or representative of the owner of the
undeveloped property d.scribed in Ezhibit "A" hereto (the "Property")
situated within the boundar i.. of the CFD which the Landowner proposes to
dev.lop for various land uses; and
2.2 The City of San Sernardino (the "City") has undertak.n proceeding.
to form the CFD pur.uant to the M.llo-Roo. Community fAcilities Act of 1982,
as amended (th. "Act") to fund certain public facilities and to pay c.rtain
fee. nece.sary to and for the benefit of the development of the Property,
including payment of certain fee. to the Di.trict; and
2.3 The District and the Landowner have agreed upon the payment of
certain fees from the proce.d. of bond. proposed to be issued by the CFD in
full sati.faction of the Landowner'. obligation with re.pect to the impact of
the developm.nt of the Property on .chool facilities of the Di.trict which
are represented by the fee. de.cribed in this Agreem.nt.
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NOW, THEREFORE, in con.ideration of the mutual cov.nant. contain.d
h.rein, the Di.trict, the CFD, and the Landown.r do hereby agr.e a. follows:
3. TI!- AIm CCBDITIarS
3.1 D.finition.
"Act" m.an. the M.llo-Roo. Community Faciliti.. Act of 1982, a. amended,
..t forth at Title 5 (commencing with Section 53311), Divi.ion 2, Chapt.r 2.5
of the Governm.nt Cod. of the Stat..
"Sonds" m.an. the bond. of the crn propo.ed to b. issu.d to fund certain
f..s and public facilities n.ce.sary for the d.velopm.nt of the Property.
"Dev.lopm.nt." means the development proj.ct. to b. con.tructed by
Landowner on the Property a. d.scrib.d in Ezhibit C, the impact of which on
the n..d for school faciliti.s is to be mitigated by this Agr.ement.
..Fe.... m.an. those .chool. li.t.d in Ezhibit "S" her. to and tho.. f.es
which are normally charged by the District to a landown.r pur.uant to
P7r;ttI8JT A.
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Government Code Sections
map or application for a
the District.
53080 or 65995 upon recordation of final subdivision
buildinq permit for development of property within
"Mayor and Common Council" means the Mayor and Common Council of the
City.
3.2 SAtiKfR~~ioD of ObliaAtioD
The District aqrees that facilities capacity created by the rees
contemplated to be paid from the proceeds of bonds proposed to be issued by
the CrD as contemplated by this Aqreement will satisfy all school facility
requirements for the Developments to be constructed by Landowner.
By the payment of the rees in the amounts and under the terms and
conditions described in E"hibit "B". hereto, the Landowner, and its respective
successors and assiqns, shall be deemed to have fulfilled and satisfied its
entire obliqation to assist in financinq school facilities to serve the
student population to be qenerated by development of the Property with the
Developments. As a result, the District and the CrD hereby each covenant
that each of them will not under any circumstances at any timel
(a) e"ercise any power or authority (under Section 53080 of the
California Government Code or any other provision of applicable law) to levy
a fee, charqe dedication, or other form of requirement aqainst the
Developments undertaken on the Property for the purpose of fundinq or
financinq any school facilities to serve the Developments; provided, however,
that this subsection (a) shall not e"empt the Property from the levyinq of ad
valorem real property tnes or from liabili.ty for future qeneral obliqation
bonds or other tnes levied pursuant. to a vote of the electors residinq
therein.
(b) require the County of San Bernardino (the "County"), or any'
other qovernmental entity, in the e.ercise, of, the power under Title 7,
Division I, Chapter ".7 of the California Government Code (commencinq with
Section 65970) or any other provision of applicable law, to require the
dedication of land, the payment of fees in lieu thereof, or both, for
classroom or related facilities for elementary, middle or hiqh schools as a
condition to the approval of the Developments on the Property; provided,
however, that this subsection (b) shall not e"empt the Property from the
levyinq of ad valorem real property tnes or from liability for future
qeneral obliqation bonds or other ta"es levied pursuant to a vote of the
electors residinq therein.
(c) Oppose construction of the Developments on the Property on the
basis of inadequate school facilities or seek other forms of mitiqation with
respect to the adequacy of school facilities to serve the Developments,
includinq, but not limited to, the establishment of developer fees, the
payment of money by the Landowner, the dedication of land, or the application
of an assessment or requirement of any nature aqainst the Landowner or the
Property permitted by present or future State of California laws, rulinqs,
requlations and court decisions if the proceeds of such assessment or
requirement will be used to finance or fund any school facilities to serve
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the Developmentsf provided however, that this subse~tion (e) shall not ezempt
the Property from the levying of ad valorem real property tazes or from
liability for future general obligation bonds or other tazes levied pursuant
to a vote of the electors residing therein.
3.3 Use of Proceeds by School District. The School District agrees
that the funds from the proceeds of bonds to be issued by the CrD shall be
used for school facilities and school site acquisition within the Verdemont
area as approved by the Office of Lo~al Assistance, which such facilities and
site acquisition are of benefit to the land and development projects ~harged
for repayment of said bonds.
.. . MISCZr r .....Inrt'nS
4.1 Successors All of the ~ovenants, stipulations, promises, and
agreements ~ontained in this Agreement by or on behalf of, or for the benefit
of, any of the parties hereto, shall bind or insure to the benefit of the
suc~essors of the respe~tive parties.
4.2 AmRndmRnt This Agreement shall be amended only by a written
instrument ezecuted by the parties hereto or their su~~essors.
4.3 SRvRrabilitv If any provision of this Agreement shall be held to
be invalid, illegal or unenforceable, the validity, legality and
enfor~eability of the remaining portions hereof shall not in any way be
affe~ted or impaired thereby.
4.4 EntirR AarRRmRnt This Agreement supersedes and cancels any and all
other agreements, either oral or written, between the parties with respe~t to
the subject matter herein. Ea~h party to this Agreement acknowledges that no
representation by any party whi~h is not embodied herein or in any other
agreement, statement, or promise not contained in this Agreement shall be
valid and binding. The parties hereto agree to a~t in a manner which will
not frustrate the purposes of this Agreement.
4.5 Governin9 Law This Agreement shall be governed by and ~onstrued in
a~~ordance with the laws of the State of California.
4.6 Ezecution This Agreement may be ezecuted in several counterparts
each of whi~h shall be an original and all of which shall constitute but one
and the same agreement.
4.7 Attachments I The following exhibits are atta~hed to this Agreement
and incorporated herein by referen~el
Ezhibit A - Legal Des~ription of Property
Ezhibit B - Des~ription of ra~ilities
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Ezhibit C - Description of Developments by Landowner
Ezhibit D - Special Taz Rate and Method of Apportionment
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DI WIlBESS MBIBIOF. the parti.s h.r.to have .x.cut.d this School Fee
Mitiqation Aqr....nt on the day and y.ar first above. writt.n.
SAN BERNARDINO CITY UNIFIED SCHOOL DISTRICT
By: yt1c..~1 ~ ~-
President of the Board of Education
ATTEST:
By: ~~J rk:..:I-
S.cr.t ry of th Board of Education
COMMUNITY FACILITIES DISTRICT NO.
995 (VERDEMONT AREA)
Mayor of the City of San B.rnardino.
Ex Officio the L.qislativ. Body of
Community Faciliti.s District No. 995
(V.rd.mont Area)
ATTEST:
By:
Cl.rk of the City of San
B.rnardino. Ex Officio the
Leqislati ve Body of Communi ty
Faciliti.s District No. 995
(V.rd..ont Ar.a)
LANDOWNER:
VERDEMONT DEVELOPMENT COMPANY, a California Reneral partnership
By: PALM PARTNERS, a California general partnership,
llIIIIDClIHI!lR General Partner
By: MCCLELLAN DEVELOPMENT 1IDCl1E._._.
~n,. Managing General
By: Philip C. Maynard
Its: r.hip-f F.YP-l"l1t'iVIl! Offil"P1"
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EXHIBIT A
LEGAL DESCRIPTION
Lots 1 thru 70, inclusive, of Tract 13307 recorded in Book 234,
pages 67-69, official records of San Bernardino County, State of.
California.
Lots 1 through 45, inclusive, of Tract 13530 as shown by map
recorded in Book 230, pages 43 and 44 of Tract Maps, in the county
of San Bernardino, State of california.
E"l<J+/J,3/T A
No. of units
115
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EXHIBIT B
Fee oar unit
Total Mitiaation Fee
$407,387.50
$3,542.50
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EXHIBIT C
The property is being developed with 115 single-family detached
residential units.
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..:Jl....HrI'D
RATE AND METHOD OF APPORTIONMENT FOR
coMMUNITY FACIUTlES DlSTRICI'
NO. 1990-1 OF THE CITY OF SAN BERNARDINO
(VERDEMONT AREA)
A Special Tax (the "Special Tax") shall be levied on and coUected from each parcel in
Community Facilities District No. 1990-1 in each Fiscal Year, commencinl July 1, 1990, in
an amount determined by the City Council of the City of San Bernardino throush 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 T8l.
Area D, as described below. AU 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.~
The tenDS hereinafter set forth ~ the fol1owins me-II;IIpi
"~ 1Dt"'",. the Mello-RooI Community Facilities Act of 1982, beinl Chapter 2.5,
Division 2 of TIde 5 of the Government Code of the State of Ca\ifomia.
"~.,..... 5,-a. Tu" means the Special Tax for each Land Use Cass, as
determined by reference to Table I of Section C below.
"Aaadll'"" mea- Developed Property which contains a strUctUre or strUctUreS, made
of two or-more units that share common walls.
"BA' r SpIdaI Tu" lIIC'a- an amount equal to S.l68 per square foot of .~essor's
Parcel far Special T8X Area A, $0.163 per square foot of Asselesor's Parcel for
Spec:ia1 T8X Area B, $0.162 per square foot of Aslasor's Parcel for Special Tax Area
C and $0.155 per square foot of Aslaser's Parcel for Special Tax Area D applicable
to each parcel of Taxable Property within each Special Tax Area in Fiscal Year 1990-
91.
"CIl1" meaDI the City of San Bernardino.
"CoadI" means the City Counc:iJ of the City of San Bernardino.
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~YI.P13IT A
"Deftloped ~" means all Taxable Property ~ A as of July 1 of any year
for which a foundation building permit has been issued as of March 1 of the prior
Fiscal Year, but not prior to March I, 1990.
"Dlltrict" means Community Facilities District No. 1990-1 of the City of San
Bernardino.
"FacUldes" means any improvements or facilities designated by the Council with an
estimated useful life of five years or longer which are elilPble 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.
"Muimum Special Tu. 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 Tu. 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 Fisc:al
Year.
.Special Tu RequiremeDt", means each Special Tax Area's prorata share (as
descnbed in the Public Repon for the District), to be determined annually by the
Council, of the authorized costs and expenses of the District including those neceswy
to adm;tliner the bonds, conect and adm;nater 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 Tu deliDquencies), 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 '"'1""& &" . means au of the Assessor's Parcels within the boundaries of Area
A which ~ not exempt from the Special Tax pursuant to law or Section E below.
"U....~eIoped Plv....rty. means all Taxable Property in Area A not classified as
Developed PIopeny.
B.
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.
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Ei-I-lIe.1 T A
For purposeQ determining the applicable MalOun Special Tax pursuant to
Section C, and depending on its land use, Developed Property sball be assigned to
one of the classes designated in Table I below.
The square footage of a Commercia1JIndustrial building sball 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
Commercia1JIndustria1 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.
1. DeYeloped Property
The Maximum Special Tax for an Assessor's Parcel classified as Developed
Property sball 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 acreap or square footage of an AsKssor'l.
parcel sball 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 sball 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 sball
equal the proportion of the associated condominium or site plan's approved
units for which building permits have mn 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
~ footage of land area sball be completed from the underlying parcel as
indicated on the most recent Assessor's Parcel Map or final subdivision tract
map. Each residential unit sball be assigned an equal percentage of the
UDderlying assessor's parcel or lot.
In __Irmg 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.
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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)
Assiped Special
LaDdUse Tu (Fisca1
Class Deseriudoll Souare Footaft Year 1990-91l
1 Single Family Detached 2,200 SF and above $1,694 per unit
2 Single Family Detached 1,800 - 2,199 SF Sl,54O per unit ,
3 Single Family Detached < 1,800 SF Sl,309 per unit
4 Attached Not Applicable S7,318 per acre
S Commercial/Industrial Not Applicable S7,318 per acre
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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 (SO.l68 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. .
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The Backup S~ Tax 11II1 only be applied to Single Family Detached lots larger than the
following m;"imum sizes:
Class 1:
Class 2:
Class 3:
10,083 square feet
9,166 square feet
7,791 square feet
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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 (CommerciallIndustrial)
Assiped Special
Land Use Tax (FIscal
Class Jlesc:riDtioD SaureJ'ootaft 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
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5 Commercia1lIndustria1 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 mIX only be applied to Single Family Detached lots larger than the
following miftimum sizes:
Class 1:
Class 2:
Class 3:
8,453 square feet
7,680- square feet
6,533 square feet
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TABLE m
SPECIAL TAX AREA C
Assigned Special Taxes on Developed Property in Special Tax Area C (Fisca1 Year 1990-91)
Per Unit (Residential) and Per Acre (CommerciallIndustrial)
Alliped Special
lADdUse Tu (Flsca1
Class Desc:ri~OIl SallllreFootan Year 1990-9U
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 $7,057 per acre
5 CommerciallIndustrial Not Applicable $7,057 per acre
The Maximum Special Tax may exceed the Assigned Special Tax for some Assessor's Parcels
within each cIasI if the Backup Special Tax alterDative is used ($0.162 per square foot of
.'\Isessor's Parcel). As set forth in Section D below, the Backup Special Tax will only be
employed as the Special Tax of last reson if the Council determines that the Backup Special
Tax must in fact be levied.
The Backup Special Tax mil! only be applied to Single Family Detached lots larger than the
following .mfti""JD1 sizes:
C1ass 1:
C1ass 2:
C1ass 3:
9,425 square feet
8,567 square feet
7,283 square feet
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SPECIAL TAX AREA D
Assiped Special Tucs on Developed Property in SpecialTax Area D (Fiscal Year 1~91)
Per Unit (Residential) and Per Acre (Commercia1JIndustrial)
Alsiped Special
LaIldUse Tax (Fiscal
Class DescriDtiOD ScnulreFootaft Year 1990-91)
1 Single Family Detached 2,200 SF and above SI,336 per unit
2 Single Family Detached 1,800 - 2,199 SF Sl,214 per unit
3 Single Family Detached < 1,800 SF Sl,032 per unit
4 Attached Not Applicable S6, 752 per acre
5 CommerciallIndustria1 Not Applicable S6,752 per acre
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The Maximum Special Tax may exceed the Assiped Special Tax for some AJSelsor's Parcels
within each class if the Backup Special Tax alternative is used (SO.155 per square foot of
AJSessor's Parcel). As set forth in Section D below, the Backup Special Tax will only be
employed u the Special Tax of iut resort if the Council determines that the Backup Special
Tax must in fact be levied.
The Backup Special Tax JDIX only be applied to Single Family Detached lots larger than the
followinS minimum sizes:
Clus 1:
Clus 2:
Clus 3:
8,619 square feet
7,832 square feet
6,658 square feet
2. U.u.eioped P.~rt)'
. .
The 1~91 Maximum Special Tax for Undeveloped Property shall be $7,300
per acre for Special Tax Area A, $7,100 per acre for Special Tax Area B,
S8,3OO per acre for Special Tax Area C and $7,900 per acre for Special Tax
Area D.
In makinS the computation set forth in Section C (2) and in determining the
Assiped Special Tax and the Maximum Special Tax on Undeveloped
Property wbich may be levied in any FJScai Year, on July 1, 1991 and on any
July 1 thereafter, the AWrd Special Tax and the Maximum Special Tax for
Undeveloped Property shall be inc:reued by an amoUDt no peater than 2.0%
of the amount in effect for the previous FJScai Year.
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D.
.startini in Fiscal Year 199().91 and for each following FISC8l 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:
fim: 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;
Ihint 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 sha11 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 sha11 be levied proportionately on each parcel of Developed or
Undeveloped Ploperty conveyed or h....ocably offered to a public qency which has
not been exempted from the Special Tax pursuant to Section E, up to the Maximum
Special Tax for Undeveloped Property.
Eo
:iJ!".:.iI. .
A Special Tax shall not be imposed on up to 66.48 acres of Undeveloped Property
conveyed or ulcvocably offered to a public apnc:y or conveyed to a homeowners'
association (9..55 acres for Special Tax Area 1..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
ext'~tfil1g such total of acres sha11 be taxed consistent with Undeveloped Property to
the extent set forth in the Fourth and Fifth Steps of Section D above. Under no
circumstances sha11 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
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or a propemncumbered with public or utility e~ents making impractical its
utilization for ~er than the purposes set forth in till" easement.
F.
The Council shall establish as part of the proceedings and atlmini~tration 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 me
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 fina1 and
binding as to all persons.
G.
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. 1990-1 will pursue foreclosure in a timely manner.
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