HomeMy WebLinkAbout20-Public Works
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CITY OF SAN BERNaRDINO
File ~o. 14.40-80
- REQUEST ~R COUNCIL ACTION
Frc.m:
ROGER G. H.~RAVE, Director
Subject:
Resolution Amending Public
Report for CFD 995.
Verdemont Area Mello-Roose
Community Facilities Distr.
Dept:
Public Works/Engineering
Date:
April 29, 1991
Synopsis of Previous Council action:
06-18-90 -- Adopted Resolution No. 90-247 approving the CFD Report for District
No. 995.
Recommended motion:
Adopt Resolution.
cc: Shauna Edwins, City Administrator a 4&
Andrew Green. Finance Director
Jim Penman, City Attorney Sign ure
Contact person:
Verne Nadeau
Phone:
384-5026
Supporting data attached:
Staff Report, Map & Reso I ution Ward:
5
FUNDING REQUIREMENTS:
Amount:
NONE
Source: (Acct. No.l
251-673-53925
(Acct. DescriPtion)
Verdemont Area Community Facilities
District.
Finance:
Council Notes:
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75.0262
Agenda Item No. ~O
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CITY OF SAN BERNOtDINO - REQUEST FOt COUNCIL ACTION
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STAFF REPORT
On 06-18-90, Resolution No. 90-247 was adopted which,
approved the CFD Report for the Verdemont Area Mello-Roos
District No. 995.
among other things,
Community Facilities
On March 22. 1991. the Special Tax Consultant (David Taussig and Associates.
Inc.) submitted a revised report dated March 1991 for Community Facilities
District No. 995. This repo,"t was prepared to reflect the final costs relating
to bond issuance and debt service. The new costs were a result of the actual
pricing and sale of bonds on December 3. 1990.
The change in the Report is necessary because the total amount of costs
attributable to each Special Tax Area is used to determine the special tax to be
collected each year from such area.
Therefore. this office recommends that the Resolution be adopted.
4-29-91
75-0264
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" DlSlRtCT NO,; t9S
,:hCllV ~ SNf BERNARDINO
" IN THE
CouNTY OF SAN BERNARDINO, 5T" TE OF CAUfORNIA
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CFD REPORT
MELW-ROOS COMMUNITY FACILITIES ACf OF 1982
COMMUNl'IY FACILITIES DISTRICf
NO. '"
CITY OF SAN BERNARDINO
(VERDEMONT ARFA)
Mareh 1991
(Amended from May 1990)
. Prepared For
Department of PubUc Works
City of San Bernardino
300 North D ~treet
San Bernardino, CA 92411
(714) 384-5025
Prepared By
David Tanssil and Associates, IDe.
2070 Business Center Drive
Suite 110
Irvine, California 92715
(714) 752-1554
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COMMUNITY FACIUTIES DISTRICl' NO. 995
CITY OF SAN BERNARDINO
(VERDEMONT AREA)
CFD REPORT
MELLO-ROOS COMMUNITY FAClLmES ACl' OF 1982
TABLE OF CONTENTS
flu
L Introduction 1
II. Description of Facilities 1
m. Cost Estimate 2
IV. Rate and Method of Apportionment of Special Tax 2
V. Boundaries of District 5
VI. General Terms and Conditions 5
Exhibits
A - Description of Facilities
B - Bond Related Costs
C - Rate and Method of Apportionment
D - Boundary Map
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The CITY COUNCll.. of the CITY OF SAN BERNARDINO, CALIFORNIA
(hereinafter referred to as the "Legislative Body'1 did, pursuant to the provisions of
the "Mello-Roos Community Facilities Act of 1982", being Chapter 2.5, Part 1,
Division 2, Title 5 of the Government Code of the State of California (hereinafter
referred to as the "Act'1, and specifically Section 53327 thereof, expressly order the
filing of a written ''Report'' with the Legislative Body for a proposed Community
Facilities District.
The Resolution of Intention to Establish a Community Facilities District, to Levy a
Special Tax and to Issue Bonds (hereinafter referred to as the ''Resolution of
Intention") did direct that said Report generally contain the following:
1. A description of the public facilities required to adequately meet the needs of
the District;
2. An estimate of the cost of providing the public facilities and the payment of
incidental expenses;
3. Any other material that is related to the proposed public facilities or District.
For particulars, reference is made to the said Resolution of Intention, as previously
approved and adopted.
II.
A Community Facilities District may provide for the purchase, construction,
expansion or rehabilitation of any real or tangible property with an estimated useful
life of five (5) years or longer, or for the acquisition of land, rights-of-way, water,
sewer, or other capacity or connection fees, which are necessary to meet increased
demlltlm placed upon local agencies as a result of development or rehabilitation
occurring within the District.
Extnbit A provides an in-depth description of each of the public facilities and
development fees proposed to be paid by the District and a fair and reasonable
estimate of the costs associated with each facility.
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The costs of said public facilities, including contingencies, to be financed by each
Special Tax Area within the District are estimated to be $678,594 for Special Tax
Area A, $1,105,208 for Special Tax Area B, $2,652,498 for Special Tax Area C and
$1,085,064 for Special Tax Area D, based on the development projections outlined
on page 4.
For further particulars, reference is made to ExhIbit A for total cost estimates of each
facility allocable to each Special Tax Area and ExhIbit B for bond related costs and
incidental expenses.
IV.
As noted in the Resolution of Intention, all of the property located within the
District, unless exempted by law, shall be taxed for the purpose of providing roadway,
sewer, flood control, park and school facilities to serve the District. Pursuant to
Section 53325.3 of the Act, the tax imposed ''is a Special Tax and not a special
assessment, and there is no requirement that the tax be apportioned on the basis of
benefit to any property". However, this Special Tax "may be based on benefit
received by parcels of real property, the cost of mAking facilities or authorized
services available to each parcel or other reasonable basis as determined by the
legislative body".
The adopted "Rate and Method of Apportionment of Special Tax," which is printed
below (ExhIbit C), provides information sufficient to allow each property owner
within each Improvement Area of the proposed district to estimate the maximum
annual amount that they will be required to pay under the Mello-Roos Program.
This ''Rate and Method of Apportionment" was adopted by the legislative body on
Apri116, 1990 as ExhIbit C of the Resolution of Intention.
Sections A . E, below, provide additional information on the Special Tax rate and
method of apportionment.
A. Em).D.tioD of Sued.) Tax AuoortioDmeDt
When a Mello-Roos Community Facilities District (CFD) is formed, a Special
Tax may be levied on each parcel of taxable property within the CFD to repay
bonded indebtedness or other expenses incurred by the CFD. This Special
Tax must be apportioned in a reasonable manner; however, the tax may.not
be allocated on an ad valorem basis.
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When more than one type of land-use is present within a CPO, several criteria
may be considered when apportioning the Special Tax. Generally, criteria
based on building square footage, lot size, density and/or land-use are selected,
and categories based on such criteria are established to differentiate between
parcels of property. These categories are a direct result of the Developers'
product mix, and are reflective of the land-use types within the CPO. Specific
Special Tax levels are assigned to each category, with all parcels within a
category paying the same Special Tax.
The Mello-Roos Community Facilities Act does not require that Special Taxes
be apportioned to individual parcels based upon benefit. However, in order
to insure fairness and equity, benefit principles were taken into account when
setting this CPO's Special Tax rates. The major underlying assumption
inherent in the application of different Special Tax rates for different
residential unit types within the District is that the level of benefit received
from the CFD-financed public improvements by a parcel varies directly with
the size and type of unit which is located on that parcel.
There were two forms of distinction made between properties in the District
when Special Taxes were apportioned. For each Special Tax Area, the first
distinction was made between' product types, such as single family detached
(SID), attached homes and commercial and industrial property. Additionally,
a further distinction was made within the SFD product type, on the basis of
home size. Both of these distinctions enabled us to differentiate between
levels of benefit, as larger detached homes, which are normally constructed on
larger lots, tend to receive more benefit from public facilities than do smaller
detached homes. Further, detached homes tend to receive greater benefits
than attached homes. These assumptions are born out through an
examination of commonly accepted statistical measures of public usage.
For example, according to the 1989 edition of Trip Generation by the Institute
of Transportation Engineers, commercial/industrialland uses typically generate
more traffic per acre (as measured by average weekday vehicle trip-ends) than
do single family residential or institutional land uses (e.g. churches), and
therefore tend to benefit more from road improvements. Similarly, trip ends
per residential dwelling unit (DU) are typically highest for large single family,
detached (SFD) homes, and become progressively lower for smaller SFD
units, townhomes and condominiums, apartments, and senior housing,
respectively. Furthermore, 1980 Census data for San Bernardino County
indicates that the number of persons residing in a housing unit also increases
with the size of that unit. Logically, households with greater numbers of
residents wiD generally use local public improvements and facilities more than
households with fewer residents.
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Residential water and sewer requirements tend to vary directly with the size
of the dwelling unit. Water requirements for lawn sprinklers and swimm;ng
pools also tend to vary directly with lot size. With respect to school facilities
and the level of benefit they provide to SFD homes, the underlying rationale
is that larger homes generally contain more bedrooms than smaller homes,
and therefore they tend to provide housing for a greater number of school
children.
Based on the types of improvements that are proposed for the District, the
Special Taxes assigned to specific residential unit types and to commercial and
industrial property are generally proportionate to the relative benefits received
by them, and, accordingly, the Special Taxes in the District can be considered
to be fair and reasonable.
B. Prolec:ted l)eveloDment and Bond Sales
Based on the Developers' projections, a total of n residential units will be
developed in Special Tax Area A, 115 residential units will be developed in
Special Tax Area B, 276 residential units will be developed in Special Tax
Area C and 123 residential ~ts will be developed in Special Tax Area D. It
is expected that a single bond issue will be sold by the District.
C. Prolec:ted Soeclal Tu Rates
ExhIbit C lists the m,,-rimum Special Tax rates for developed and undeveloped
property for each Special Tax Area. The District shall determine the annual
Special Tax levy based upon the method descnbed in ExhIbit C below, to the
extent necessBI)" to pay interest and principal on the bonds, replenish bond
reserves and pay administrative expenses of the District. Actual Special Tax
levels will depend on the debt service structure and interest rates at the time
of bond issue, but will not exceed themilXimum Special Taxes listed in Exlubit
C.
D. Soeclal Tn: Rates It Actual Level of DeveloDment Falls Below Prolec:ted
Levels
Should the density of development within each Special Tax Area of the
District fall significantly below the level projected in the Developers' current
development plans, it may be neceSSBI)" to increase taxes above the assigned
levels for developed property unit types listed in Table I through IV of Exlubit
C. H an increase should be neceSSBI)", the tax rates for developed parcels
shall be increased proportionately above their assigned levels until the
District's revenue needs are met. However, under no circumstance shall the
tax on a developed parcel be increased to the point where it is higher than
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$0.144 per usable square foot of assessor's parcel for Special Tax Area A,
so.155 per usable square foot of assessor's parcel for Special Tax Area B,
$0.136 per usable square foot of assessor's parcel for Special Tax: Area C and
$0.150 per usable square foot of assessor's parcel for Special Tax Area D.
E. Ac:curacv of Information
In order to develop the Special Tax: formula and to determine the mAYimum
tax rates set forth in Extubit C, information regarding annual absorption, land.
use types and net acreage was provided by the Landowners and their
Consultants to David Taussig and Associates, Ine. IT IS THE
LANDOWNERS' RESPONSmll.lTY TO VERIFY lHAT 1HIS
INFORMATION IS TRUE AND CORREcr. DAVID TAUSSIG
AND ASSOCIATES, INe. DISClAIMS RESPONSmll.lTY FOR THE
IMPAcr OF ANY SUCH INACCURATE DATA ON THE
MAXIMUM TAX RATES ESfABUSHED FOR 1HIS CFD,
INCLUDING THE INABll.lTY TO MEET THE FINANCIAL
OBUGATIONS OF THE DlSTRlcr.
The boundaries of the District include that land in which Special Taxes and charges
may be levied. A general description of the area of the boundaries of the District is
as follows:
See Extubit D for Boundary Map.
A. Substitution Facilities
The description of the public facilities, as set forth herein, are general in their
nature. The final nature and location of improvements and facilities will be
determined upon the preparation of final plans and specifications. The final
plans may show substitutes, in lieu of, or modifications to, the proposed work
in order to accomplish the works of improvement, and any such substitution
shall not be a change or modification in the proceedings as long as the
facilities provide a service substantially similar to that as set forth in this
report.
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B. BoacI.
In order to finance the public facilities set forth in this report, it is necessary
that bonds be issued pursuant to the terms, conditions, and authorization as
set forth in the Act, commencing with Section 53311 thereof and specifically,
Article 5 therein. The maximum amount of bonds to be issued will not exceed
$11,000,000.
It is my opinion that the "Rate and Method of Apportionment of Special Tax," as set forth
above, is reasonable and uniformly applied.
Prepared By: DAVID TAUSSIG AND ASSOCIATES, INC.
Prepared For: CllY OF SAN BERNARDINO
Roaer G. Hardgrave
Director of PubUc Works
1b'dd995.qM
03IZlJ1991
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EXHIBIT A
L VerdemODt Area Development Infraitructure Fees
The Verdemont Area of the City of San Bernardino (the "City'1 is one of the last
residentially zoned areas of the City which has not fuI1y developed. In order to
achieve compliance with the requirements of the City's General Plan, the
development of the Verdemont Area will require the construction and installation of
certain right-of-way and related infrastructure improvements (the ''Right-of-Way
Improvements"). FUrthermore, the Verdemont Area would also benefit from the
acquisition, construction and installation of certain other public improvements (the
''Public Improvements").
The provision of the Right-of-Way Improvements and the Public Improvements
would facilitate the orderly development of the Verdemont Area, would provide
additional traffic flow capacity to the Verdemont Area and would benefit private ·
development through the provision of necessary public facilities which would
otherwise be required as a precondition to any such development. Since the
Verdemont Area is expected to provide a needed resource to the City to the extent
it contains as yet undeveloped residentially zoned land, the development of public
infrastructure within such area would benefit not only the Verdemont Area but other
areas of the City as well.
One of the most equitable methods to provide necessary funding to finance the costs
of the Right-of-Way Improvements and the Public Improvements required in the
Verdemont Area is through the establishment and levy of development infrastructure
impact fees ("Infrastructure Fee").
A. J>>rooosed Improvements
The first group of proposed improvements which are the subject of the
Infrastructure Fee levy include the acquisition, construction and installation of
full width streets (conforming with the General Plan) with sidewalks, curbs and
gutters, paving, street lights, water mains and sewer mains in the existing grid
pattern of dedicated rights-of-way. These public improvements are designated
as the "Right-of-Way Improvements". There are some areas where the_City
does not presently have dedication rights-of-way for the necessary RiS" ;; of-
Way Improvements but these are limited. Following is a list of the proposed
locations for the Right-of-Way:
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RIGHT-OF.WAY IMPROVEMENTS
Those certain portions of:
. Palm Avenue - between Verdemont Avenue and Kendall Drive which
are immediately adjacent to undeveloped lots
. Walnut Avenue - IIvington to Belmont, Belmont to Ohio (portions)
. Olive Avenue - Verdemont Avenue to Ohio, Ohio to Belmont
(portions), Belmont to IIvington
. Magnolia Avenue - Verdemont Avenue to Little League Drive
. Little Leacue Drive -lIvington to Verdemont
. Meyers Road - Little League Drive to New Section, New Section to
Cable Canyon
. IrviDgton - Pine to Olive (portions), Olive to Magnolia
. Belmont Avenue - Pine to Olive (limited portions), Olive to Palm
(portions), Palm to just past Little League Drive
. Ohio Avenue - Pine to Palm (portions), Palm to west of Little League
Drive
. _Verdemont Avenue - Little League Drive to Palm Avenue, Palm to
Pine (portions)
. Frontage Road - Palm top aty Limits (Devore)
. Cable Canyon Road - Meyers Road to Frontage Road (new roadway)
The fonowing is a cost estimate for the proposed Right-of-Way Improvements:
1.
68,000 liD. ft of roads exclusive of Palm Avenue
@ $212/ft (40 ft. wide)
$14,416,000.00
2.
Palm avenue Right-of-Way Improvements
645,000.00
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3. Water. Distnbution
28,100 Un. ft. @ $40
4. Water - Transmission
43,500 !in. ft. @ $60
5. Design +/-4%
47,600 Un. ft. @ $50
Subtotal
6. Sewers
1,124,000.00
2,610,000.00
23ap.QOO.OQ
$11J.75,000.00
847.000.00
Subtotal
$12,022,000.00
7.
Revenue to City for Plan Check
Construction Inspection and Permits
842960.00
TOTAL
$12,864,MOO
It is proposed that through the levy of the Infrastructure Fee, certain
supplemental public facilities will also be acquired, constructed and installed
within the Verdemont Area. Such facilities shall be provided to the extent
there are any excess revenues generated in connection with the levy of the
initial Infrastructure . Fee. These public facilities include park facilities, fire
station facilities, drainage facilities and landscaping and for the purposes
hereof, such public facilities are designated as the "Public Improvements."
The estimated costs of the Public Improvements are as follows:
PUBUC IMPROVEMENT COSTS
1. Fire Station $1,000,000.00
2 Landscaping 2,040,000.00
680,000 sq. ft. @ $3.00
3. Park Facilities 900,000.00
4. Drainage Facilities 10,000,000.00
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B. AD--tkm 01 Cost oa . Per Valt Basis
It is currently suggested that the costs for the improvements be divided equal1y
among all remaining developable units. Using the current General Plan as a
source document, and making allowance for the commerciaJ/industrial areas ~
at equivalent densities, an estimated 3,100 single family units could be
developed in the Verdemont Area. Using the base costs for only the Right-of-
Way Improvements, as set forth on the foregoing table, the total costs equal
$22,864,960.00. For the first year, the Infrastructure Fee for a single family
unit, or its equivalent, is estimated to be $7,375.00. This cost per unit will be
financed by the District.
For more detailed information regarding the Development Infrastructure Fees,
please see the Engineer's Report prepared by the Department of Public
Works, dated 1anuary 3, 1990.
L School Fadllties
The school facilities costs to be financed by the District, calculated to be $3,542.50
per residential unit, represent 50 percent of the total facilities needs generated by
projected development within the District. The information below represents the
estimated per single-family home cost to provide permanent school facilities for K-12
students from new residential construction within the San Bernardino City Unified
School District.
The pupil yield factors per single-family home within the San Bernardino City Unified
School District as determined by an independent consultant are as follows:
Pre-School (ages 3-4) .142
Elementary (K-6) .468
Secondary (7-12) .231
Adult Education .272
For the calculation of cost per home, the yield factor are displayed as follows:
K-6 .468
7-8 .077
9-12 .154
The cost of land is set at $50,000.00 per acre with an elementary site at 10
acres, a middle school site at 30 acres, and a high school sit at 50 acres.
Square footage per student is based on current State guidelines and cost of
school construction is based on the average of State allowable costs for
components of permanent construction ($120.00 per square foot).
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r_ttnc:tioD of Schooll'lU!Ilfty (K-6)
A.
1.lmi1 x J:M.. x
Home Pupil
Yield K-6
Acmdsitlon of Land (K-61
70 x
Sq.Ft.
Per Student
B.
lJmi1 x
Home
J:M.. x SQQ.QPO +
Pupil $50,000,00 x 10 acres
Yield K-6
Construction- of Schooll'acllitv (7-8)
C.
1 unit x .077 x
Home Pupil
Yield K-6
Aeouisition of Land (7-8)
ss x
Sq.Ft.
Per Student
1 unit x .077 x 1.500.000 +
Home Pupil 50,000 x 30 acres
Yield K-6
D.
Construction of Schooll'ac:ilitv (9-12)
E.
1 unit x JH. x
Home Pupil
Yield K-6
Aeouisition of Land (9.11)
95 x
Sq.Ft.
Per Student
1 unit x JH. x 2.500.000 +
Home Pupil 50,000 x 50 acres
Yield K-6
F.
A + B + C + D + E + I' = $7,085 PER UNIT
SOURCE: Saa BemardIDo Cltr UDllled ScbooI DIatrIct
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$ 120.OQ == $3,931.00
Cost of
Construction
700 == $ 334.00
Enrollment
of K-6 School
$120.00 == $ 785.00
Cost of
Construction
1.100 == $ 105.00
Enrollment
of 7-8 School
$120.00 == $1,755.00
Cost of
Construction
2.200 == $ 175.00
Enrollment
of 9-12 School
lG'ZIIl991
B. Projected Bondllaue Components and Bond Amounts
1. Bond Related Costs
a) Reserve Fund S 870518.82 S 142,539.58 S 374,000.00 S 139,941.59
(10% of bond amount)
b) CapltaJlzed Interest SfIJ$12.69 S 99,304.60 S 509,276.80 S 97,494.63
2. Issuance and Formation Costs S 46,822.57 S 76,258.68 S 200,090.00 S 74,868.75
3. Contingencies S 1,280.16 S 2,084.96 S 4,135.20 S 2,046.96
4. Bond-Financed Facilities Costs $678,594.00 S1,105,208.00 S2,652,498.00 S1,08S,064.00
TOTAL BONDS ISSUED S875,1lllU5 $1,425,395n $3,740,000.00 $1,399,41534
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03IZ2I1991
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EXlUBIT C
RATE AND METHOD OF APPORTIONMENT FOR
COMMUNITY FACILITIES DISTRICT
NO. 995 OF THE CI1Y OF SAN BERNARDINO
(VERDEMONT AREA)
A Special Tax (the "Special Tax'1 shall be levied on and collected from each parcel in Community
Facilities District No. 995 in each Fiscal Year, commencing July I, 1990, in an amount determined by the
City Council of the City of San Bernardino through the application of the appropriate Special Tax for
''Developed Property" and "Undeveloped Property" in Special Tax Area A, Special Tax Area B, Special
Tax Area C and Special Tax Area D, as descnbed below. All of the property in the District, unless
exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the
manner herein provided.
A.~
The terms hereinafter set forth have the fonowing meanings:
"Act" means the Mello-Roes Community Facilities Act of 1982, being Chapter 2.5, Division 2 of
Title 5 of the Government Code of the State of California.
"Asslped Special Tax" means the Special Tax for each Land Use Class, as determined by reference
to Table I of Section C below.
"Attached" means Developed Property which contains a structure or structures, made of two or
more units that share common walls.
"Backup Special Tax" means an amount equal to $.144 per square foot of Assessor's Parcel for
Special Tax Area A, $0.155 per square foot of Assessor's Parcel for Special Tax Area B, $0.136 per
square foot of Assessor's Parcel for Special Tax Area C and $0.150 per square foot of Assessor's
Parcel for Special Tax Area D applicable to each parcel of Taxable Property within each Special
Tax Area in Fiscal Year 1990-91.
"City" means the City of San Bernardino.
"Councll" means the City Council of the City of San Bernardino.
"Developed Property" means all Taxable Property in the District as of July 1 of any year for which
a foundation building permit has been issued as of March 1 of the prior Fiscal Year, but not prior
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"DiItriet" meaDI Community Facilities District No. 99S of the Qty of San Bernardino.
"FadUtles" meaDI any improvements or facilities designated by the Council with an estimated useful
life of five years or longer which are eligible for financing under the provisions of the Act.
"FIscal Year" means the period starting July 1 and ending the fonowing June 30.
"Laad Use Class" means any of the categories lilted 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 c:lasI 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 Fiscal Year.
"Special Tu Requirement" means each Special Tax Area's prorata share (as described in the Public
Report for the District), to be determined annually by the Council, of the authorized costs and
expenses of the District including those necell'ry to AdminiAter the bonds, conect and ,ilminiAter
the Special Taxes, and adminiAter the District, to pay current debt service on the bonds, to
accumulate funds for future debt service, to pay amounts delinquent on the bonds, to replenish the
reserve fund to its proper level (including payments to be made from the reserve fund based upon
past Special Tax delinquencies), to compensate for anticipated Special Tax delinquencies (based
upon past delinquency experience), to pay directly for Facilities or to accumulate funds for that
purpose, and to pay for an authorized services.
"Tuable Property" means an of the Assessor's Parcels within the boundaries of the District which
are not exempt from the Special Tax pursuant to law or Section E below.
"Undeveloped Property" means an Taxable Property in Area A not classified as Developed Property.
B.
On July 1 of each year, an 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.
For purposes of determining the applicable Maximum., Special Tax pursuant to Section C, and
depending on its land use, Developed Property shall be assigned to one of the classes designated
in Table I below.
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The square ~ of a Commercial/Induatrial building shaD be computed from the gross square
footage for tblt baiJdfrla(s) IS reflected in the building plans upon which the building permit(s) for
such parcel was issued. The acreage of a Commercial/Industrial parcel shaD 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.
L Deftloped Property
The Maximum Special Tax for an Assessor's Parcel classified as Developed Property shall
be the greater of (i) t,he amount derived by multiplying the square footage of such Assessor's
Parcel times the Backup Special Tax or (ii) the Assigned Special Tax determined by
reference to Tables I-IV below. For purposes of this Section C, the acreage or square
footage of an Assessor's parcel shaD be determined by reference to the then current
AJsessor'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 shaD 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 shaD equal the proportion of the associated condominium or site plan's approved
units for which building permits have IlQ! been issued, multiplied by the total acreage within
that tract map.
Notwithstanding Section E below, for purposes of computing the Backup Special Tax for
Attached Residential Developed Property, the acreage or square footage of land area shall
be computed from the underlying parcel as indicated on the most recent Assessor's Parcel
Map or final- subdivision tract map. Each residential unit shaD be assigned an equal
percentage of the underlying assessor's parcel or lot.
In mA1riI1g 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 shaD be increased by an amount equal to 1.0% of the amount in effect for the
previous Fiscal Year.
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.....01'
TABLE I
SPECIAL TAX AREA A
~
Assigned Special Taxes on Developed Property in Special Tax Area A (Fiscal Year 1~91) Per Unit
(Residential) and Per As:re (CommerciaJ/Industrial)
Assiped Special
LudUse To (Fiscal
Clus Description SauareFootan YMlr 1990-'1)
1 Single Family Detached 2,200 SF and above S1,500 per unit
2 Single Family Detached 1,800 - 2,199 SF S1,364 per unit
3 Single Family Detached < 1,800 SF S1,160 per unit
4 Attached Not Applicable $6,273 per acre
5 CommerciaJ/Industrial Not Applicable $6,273 per acre
The Maximum Special Tax may exceed the Assigned Special Tax for some Assessor's Parcels within each
class if the Backup Special Tax alternative is used (SO.144 per square foot of Assessor's Parcel). As set
forth in Section D below, the Backup Special Tax will only be employed as the Special Tax of last resort
if the Council determines that the Backup Special Tax must in fact be levied. .
, The Backup Special Tax miX only be applied to Single Family Detached lots larger than the fonowing
m;n;mum sizes:
Class 1:
Class 2:
Class 3:
10,416 square feet
9,472 square feet
8,055 square feet
- -
-
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TABLE n
SPECIAL TAX AREA B
Assigned Special Taxes on Developed Property in Special Tax Area B (Fiscal Year 1990-91) Per Unit
(Residential) and Per As:re (CommerciallIndustrial)
As.iped Special
LaadUse Tu (FIscal
Class Desc:riDtiOD Soore Footaae Year 1""'1)
1 Single Family Detached 2,200 SF and above $1,303 per unit
2 Single Family Detached 1,800 - 2,199 SF $1,184 per unit
3 Single Family Detached < 1,800 SF $1,007 per unit
4 Attached Not Applicable $6,751 per acre
5 CommerciallIndustrial Not Applicable $6,751 per acre
The Maximum Special Tax may exceed the Assigned Special Tax for some Assessor's Parcels within each
class if the Backup Special Tax alternative is used ($0.155 per square foot of Assessor's Parcel). 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 DIll onlY be applied to Single Family Detached lots larger than the following
m;n;mum sizes:
Class 1:
Class 2:
Class 3:
8,406 square feet
7,638 square feet
6,496 square feet
1. _
4.
J... .
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TABLE m
SPECIAL TAX AREA C
~
Auired Special Taxes on Developed Property in Special Tax Area C (Fiscal Year 1990-91) Per Unit
(Residential) and Per At:re (CommerciallIndustrial)
Aslipecl Special
laDdUse Tu (Fiscal
qui Ducdptioll Sauare Footaft Year 1990-'1>
1 Single Family Detached 2,200 SF and above $1,441 per unit
2 Single Family Detached 1,800 - 2,199 SF $1,310 per unit
3 Single Family Detached < 1,800 SF $1,114 per unit
4 Attached Not Applicable $5,707 per acre
5 CommerciallIndustrial Not Applicable $5,707 per acre
The Maximum Special Tax may exceed the Assigned Special Tax for some Assessor's Parcels within each
class if the Backup Special Ta,x alternative is used ($0.136 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 fonowing
min;mmn sizes:
Class 1:
Class 2:
Class 3:
10,595 square feet
9,632 square feet
8,191 square feet
41
l.l I
~
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.... 70"
TABLE IV
SPECIAL TAX AREA D
AuilP'ed Special Taxes on Developed Property in Special Tax Area D (Fiscal Year 1~91)'PecUnit
(Residential) and Per Aae (CommerciaJ/Industrial) ".
Auiped Spedal
laDdUH To (FIseal
CIas. Descripdon Saute Footue Year 1""'ll
1 Single Family Detached 2,200 SF and above S1,336 per unit
2 Single Family Detached 1,800 - 2,199 SF S1,214 per unit
3 Single Family Detached < 1,800 SF S1,032 per unit
~.
4 Attached Not Applicable S6,534 per acre
5 Commercial/Industrial Not Applicable S6,S34 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 (SO.150 per square foot of Assessor's Parcel). h 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 mJI only be applied to Single Family Detached lots larger than the following
minimum sizes:
Class 1: 8,906 square feet
Class 2: 8,093. square feet
Class 3: 6,880 square feet
2. Undeftloped Property
The 1~91 Maximum Special Tax for Undeveloped Property shall be S5,900 per acre for
Special Tax Area A, S6,100 per acre for Special Tax Area B, S5,800 per acre for Special Tax
Area C and S5,700 per acre for Special Tax Area D.
In making the computation set forth in Section' C (2) and in determining the Assigned
Special Tax and the Maximum Special Tax on Undeveloped Property which may be levied
in any Fiscal Year, on July 1, 1991 and on any July 1 thereafter, the Assigned Special Tax
and the Maximum Special Tax for Undeveloped Property shall be increase~ by an amount
no greater than 1.0% of the amount in effect for the previous Fiscal Year.
j
o
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.. .."
D.
Starting in Fiscal Year 1990-91 and for each following Fiscal Year, the Council shall detormine 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 l~ the Special Tax as follows until the amount of the l~ equals the Special
Tax Requirement:
Em: 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 NT':d
Special Tax Rate for each class of Developed Property for such Fiscal Year determined by
reference to Tables I-IV;
Second: H additional monies are needed after the lint step bas been completed, the Special Tax
shall be levied on each parcel of Undeveloped Property, exclusive of U~ Property
exempted by law or by the provisions of Section E, (below), in equal percentages (up to 100%) of
the Maximum Special Tax;
Third: H additional monies are needed after the lint two steps have been completed, then the l~
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: H additional monies are needed after the lint three steps have been completed, then the
Special Tax shall be levied proportionately on each parcel of Developed or Undeveloped Property
owned by a homeowners' association which bas not been exempted from the Special Tax pursuant
to Section E, up to the Maximum Special Tax for Undeveloped Property; and
fifth: H additional monies are needed after the lint four steps have been completed, then the
Special Tax shaD be levied proportionately on each parcel of Developed or Undeveloped Property
conveyed or irrevocably offered to a public agency which bas not been exempted from the Special
Tax pursuant to Section E, up to the Maximum Special Tax for Undeveloped Property.
E.~
A Special Tax shall not be imposed on up to 66.48 acres of Undeveloped Property conveyed or
irrevocably offered to a public agency or conveyed to a homeowners' association (9.55 acres for
Special Tax Area A, 17.47 acres for Special Tax Area B, 20.00 acres for Special Tax Area C and
9.46 acres for Special Tax Area D). The acres exceeding such total of acres shall be taxed
consistent with Undeveloped Property to the extent set forth in the Fourth and Fifth Steps of
o
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... '""
Section D above. Under no circumstances shall the Council impose a Special Tax on land which
is a public ript of way or which is a utility property utilized for the provision of services to the
public or a property encumbered with public or utility easements mAlring impractical its utilization
for other than the purposes set forth in the easement.
F.
~
'.
The Council shall establish as part of the proceedings and administration of the District a special
three-member Review/Appeal Council Any landowner or resident who feels that the amount of
the Special Tax, as to their parcel, is in error may 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 ad~tration 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 di&tr:ict may collect Special Taxes at a different time or
in a different manner if necessary to meet its financial obligations. In the event of a delinquency,
Community Facilities District No. 995 will pursue foreclosure in a timely manner.
1b'dd995.rpt
DTA
08113/1990
. ,
OpROPOSEO BOUNDARIES 0'-
OF
UNITY FAClUTIES DISTRICT NO. 995
CITY OF SAN BERNARDINO
IN THE
SAN BERNARDINO. STATE OF CALIFORNIA
10
- J'a
~~ ~~
~~
-9 0
- ;;,'/
't.- *"
~.
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F1UD 4T IIEQUEST r1F OTT Q.DIIl
,_..... _T 1IC.... - _..__ t11
.._'__--t11l1COTTt11
SAN'" I 1 Sl'AllfI1~""~"'1ICQ1'1'
ccua. AT It ...... ..... 1MIIIIQP'. .... aM '1IC DA"
,., .1-' .., ns JIIICLU.... NQ. -
OTT~
CITY OISM ..... ~ A
-
.CODA MCMIS
~""G ~ Ie.
"""C~~IIC.
::.!lJ.NI DCW1GI'lOT
~~
OIl...... \NDUIftIII
wAR lNOUSnlQ
~
"'" 111 sc.u:
. ,.
o
o
2
RESOLUTION NO.
RESOLUTION OF THE CITY OF SAN BERNARDINO
3
A RESOLUTION OF THE CITY OF SAN BERNARDINO
AMENDING THE PUBLIC REPORT OF THE CITY OF
SAN BERNARDINO COMMUNITY FACILITIES
DISTRICT NO. 995 (VERDEMONT AREA)
'I
5
6
7
WHEREAS, the City has conducted proceedings for the
establishment of Community Facilities District No. 995 of the
8
9
City of San Bernardino, State of California (the "District")
10
pursuant to Chapter 2.5 of Part 1 of Division 2 of Title 5
(commencing with Section 53311) of the California Government
Code, commonly known as the "Mello-Roos Community Facilities
II
12
13
Act of 1982" (the Act"); and
14
WHEREAS, in connection therewith and after due
15
consideration the Mayor and Common Council of the City adopted
16
Resolution No. 90-247 which, among other things, approved the
17
CFD Report of the District dated as of May 30, 1990 (the "CFD
18
Report"), submitted as part of the record of the hearing; and
WHEREAS, as a result of the completion of the
19
20
21
22
23
proceedings and the sale of bonds, the financing costs have
been determined and the CFD Report revised to reflect such
costs, and the Mayor and Common Council wish to accept and
24
approve the CFD Report, as amended, dated as of March 1991
(the "Amended CFD Report") as the official report of the
25
26
27
District;
NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND
COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS:
28
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4/18/91
4519m5
lI.
1
... tl
RESOLUTION AMENDIQ REPORT '()F THE CITY 1F SAN SQARDINJ Cll'1l'1UNITY FACILITIES
DISTRICT NJ. 995 (VEROEI'1JNT AREA)
SECTION 1. The above recitals are all true and
2 correct and the Mayor and Common Council so find and determine.
3
SECTION 3. The Amended CFD Report is hereby
4 approved and accepted as the official report of the District.
5 The City Clerk is hereby directed to file the Amended CFD
6 Report with the transcript of the District maintained in her
7 office and to make such report available for inspection by
8 members of the public upon request.
9
SECTION 4. This resolution shall be effective upon
10 its adoption.
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JJ.. J.
RESOLUTION
DISTRICT N.J.
AMENDQ REPORT OF THE CITY JF SAN QNARDINJ C.JMMUNITY FACILITIES
995 (VEROEM.JNT AREA)
. ..
I HEREBY CERTIFY that the foregoing resolution was
2 duly adopted by the Mayor and Common Council of the City of
3 San Bernardino at a
meeting thereof, held on the
'I _ day of May, 1991, by the following vote, to wit:
5 Council Members:
~
~
ABSTAIN
6 ESTRADA
7 REILLY
8 FLORES
9 MAUDSLEY
10 MINOR
II POPE-LUDLAM
12 MILLER
13
1'1
City Clerk
IS
16 The foregoing resolution is hereby approved this
17 _ day of May, 1991.
18
19
20
21
W.R. Holcomb, Mayor
City of San Bernardino
22 Approved as to form
and legal content:
23
24
JAMES F. PENMAN,
City Attorney
'\
. ,
, ,
By: ,i
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4/18/91
3
4519m5