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HomeMy WebLinkAboutResolution - 2482 STATE OF CALIFORNIA ) RESOLUTION NO. 2482 COUNTY OF RIVERSIDE ) CITY OF SAN JACINTO ) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN JACINTO AMENDING THE BOUNDARY MAP AND RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES TO BELEVIED ON PARCELS OF TAXABLE PROPERTY WITHIN THE CITY OF SAN JACINTO COMMUNITY FACILITIES DISTRICT NO. 2003-01 TO MODIFY THE BOUNDARY MAP AND MAKE MINOR TECHNICAL CHANGES THERETO WHEREAS, on October 2, 2003, the City Council (the "City Council") of the City of San Jacinto adopted Resolution No. 2476, the resolution of intention to establish City of San Jacinto Community Facilities District No. 2003-01 , County of Riverside, State of California (the "Community Facilities District"), and WHEREAS, by Resolution No. 2476 the City Council, among other matters, approved the Boundary Map for the Community Facilities District, attached thereto as Exhibit "A" and the Rate and Method of Apportionment of Special Taxes to be levied on all parcels of taxable property within the Community Facilities District, attached thereto as Exhibit "B", to finance the provision of police protection and fire protection and suppression services, and WHEREAS, it has come to our attention that it will be necessary to modify the Boundary Map of the Community Facilities District attached as Exhibit "A" to Resolution No. 2476 and make minor technical changes to the Rate and Method of Apportionment of Special Taxes attached as Exhibit "B" to Resolution No. 2476 that do not increase or alter the special taxes to be levied on parcels of taxable property within the Community Facilities District; and WHEREAS, it is necessary and desirable that the City Council amend the Boundary Map and Rate and Method of Apportionment of Special Taxes to make said minor changes therein; NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED BY THE CITY COUNCIL OF THE CITY OF SAN JACINTO AS FOLLOWS: Section 1. The Boundary Map is hereby amended to include only those parcels listed in Exhibit "A' hereto. Section 2. The Rate and Method of Apportionment of Special Taxes shall be and is hereby amended to include certain minor technical changes that do not increase or alter the taxes to be levied on parcels of property within the Community Facilities District as set forth in Exhibit "B" attached hereto. Section 3 The amended Boundary Map and Rate and Method of Special Taxes as �` set Forth in Exhibits "A" and "B", respectively, to the Resolution of Formation to be adopted by the City Council of the City of San Jacinto on November 6, 2003 will be the final Boundary Map and final Rate and Method of Apportionment of Special Taxes for the Community Facilities District and will hereafter control for purposes of this proceeding. APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of San Jacinto on the 6tn day of November, 2003 by the following vote, to wit: Ayes: Conner, Shaw, Stubblefield, Ayres Nays: None Absent: Carlson-Buydos Abstain: None CITY OF SAN JACINTO <�Z z U. - a.. B Jim Ay , Mayor ATTEST: Dorothy L. C uinard City Clerk APPROVED AS TO FORM: "VI City Attorney Best, Best & Krieger, LLP w FW07 SHEET 1 OF 2 AMENDED BOUNDARIES OF 5 CITY OF SAN,JACINTO COMMUNITY FACILITIES DISTRICT NO. 2003-1 COUNTY OF RIVERSIDE STATE OF CALIFORNIA This map amends the proposed boundary neap for City of San Jacinto community Facilities District No. 2003.1 , county of Riverside, state of California, prior Assessor Parcel Numbers recorded at Book 55 of Maps and Assessment and Community Facilities Districts at within the Amended Boundaries of Page 2-32 as instrument No. 2003-817118, on October 17, 2003 in the office of Community Facilities District No. the County Recorder for the County of Riverside, State of California. 2003-1: This map also amends the amended boundary map for City of San Jacinto Community 431 -020-007 Facilities District No, 2003.1 , County of Riverside, State of California, prior 431 -040-026 recorded at Book 55 of Maps and Assessment and Community Facilities Districts at 431 -040-027 Pages 38 - 39, as instrument No. 2003-929989, on Novemeber 25, 2003 in the 433-030-001 office of the County Recorder for the County of Riverside, State of California. 433-030-002 431 -050-018 431 -050-024 (1) Filed in the office of the City Clerk of the City of San 431-100-002 Jacinto this 66-day of Mw&Qxr,2003. (3) Filed this midday of Dtr:¢mbar ,2003,at the 431 -100.007 hour of 8 o'ckxk A m,in Book 55 of 431 -100-014 Maps of Assessment and Community Facilities 431 -160-006 th ru 431- 160-009 Dorothy Ch uinard,San Jacinto City Clerk Districts at page sa•sa and as Instrument No, 431 -180-018 in the office of the County 431 -180-020 431 -180.021 Recorder of Riverside County,Stale of California. 431 -180-061 431 -190-019 (2) 1 hereby Certify that the within map showing the Fee .� GrrtY� oRso 431 -190-020 amended boundaries of Community Facilities District .4ssasoc uwc4- uAvaaore 431 -190-021 No.2003-1,Riverside County,State of California,was 431 -190-024 approved by the City Council at a regular meeting County Recorder of Riverside County 431 -410-003 t h r u 431 -410-015 thereof, held on thisr�day of Aboe+wlasr , 434-160-009 2003,by its Resolution No. 214 8 2 434-160-010 434-300-002 7)Ici,1r44 (20GlLr?ullf 434-300-011 Reference le hereby made to 434-300-012 Doothy ouinard,San Jacinto City Clerk the Assessor maps of the 434-300 013 County of Riverside for an exact description of the 435-240-021 lines and dimensions of each lot and parcel. Prepared by ❑avid ToussEq k Associates, Inc. SHEET 2 OF 2 AMENDED BOUNDARIES OF CITY OF SAN JACINTO Ramona Exwy COMMUNITY FACILITIES DISTRICT NO. 2003-1 COUNTY OF RIVERSIDE STATE OF CALIFORNIA �o Record Rd 7 �d 8 LEGEND Amended Boundaries of Cammunity x Facilliles District No. 2003-1 Private Rd ec� � i Qot` m ........... Waterway 6 e,me on �j� R Assessor Parcel Number N /� f r� Z Bergin $1 .y, „ems.•,. Ramona Exwy c / San i ]acinto Reservoir �•.b.e,e i m 4 n St y k HLOtt .Cit Q Q a C a J '2 m -� �F' rtBsi SI / Y Cottonwood Ave each St � o / • ��� 5` Main St I v j � t 71h Street = j .� Shaver Sl Id 2nd Sl y,. E Evans 51 . ,A9 LL C N,..rcos Esplanade Ave y� � Commorewes th Av Washington Ave - EXHIBIT B RATE AND METHOD OF APPORTIONMENT FOR COMMUNITY FACILITIES DISTRICT NO, 2003-1 OF THE CITY OF SAN JACINTO A Special Tax as hereinafter defined shall be levied on all Assessor's Parcels in Community Facilities District No. 2003-1 of the City of San Jacinto ("CFD No. 2003-1") and collected each Fiscal Year commencing in Fiscal Year 2003-2004,in an amount determined by the Council through the application of the appropriate Special Tax for"Developed Property"as described below. All of the real property in CFD No. 2003-1,unless exempted by law or by the provisions hereof,shall be taxed for the purposes,to the extent and in the manner herein provided. A. DEFINITIONS The terms hereinafter set forth have the following meanings: "Acre or Acreage"means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final map,parcel map,condominium plan,or other recorded County parcel map. "Act"means the Mello-Roos Community Facilities Act of 1982,as amended,being Chapter %11' 2.5, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 2003-1:the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or designee thereof or both);the costs of collecting the Special Taxes(whether by the County or otherwise); the costs to the City,CFD No. 2003-1 or any designee thereof of complying with City or CFD No. 2003-1 disclosure requirements;the costs associated with responding to public inquiries regarding the Special Taxes;the costs of the City,CFD No.2003-1 or any designee thereof related to an appeal of the Special Tax;and the City's annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2003-1 for any other administrative purposes of CFD No.2003-1,including attorney's fees and other costs related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes. "Apartment Property"means any Assessor's Parcel of Residential Property that consists of a building or buildings comprised of attached residential units available for rental, but not purchase,by the general public and under common management. "Assessor's Parcel Map"means an official map of the Assessor of the County designating parcels by Assessor's Parcel number. City of San Jacinto October 30,2003 Community Facilities District No. 2003-I Page I "CFD Administrator" means an official of the City, or designee thereof,responsible for �ftw calculating the Special Tax Requirement and providing for the levy and collection of the Special Taxes. "CFD No.2003-1" means Community Facilities District No. 2003-1 of the City. "City" means the City of San Jacinto. "Consumer Price Index"means the Consumer Price Index published by the U.S.Bureau of Labor Statistics for"All Urban Consumers" in the Los Angeles-Anaheim-Riverside Area, measured as of the month of December in the calendar year which ends in the previous Fiscal Year. In the event this index ceases to be published,the Consumer Price Index shall be another index as determined by the CFD Administrator that is reasonably comparable to the Consumer Price Index for the City of Los Angeles. "Council" means the City Council of the City, acting as the legislative body of CFD No. 2003-1. "County" means the County of Riverside. "Developed Property" means, for each Fiscal Year, all Taxable Property for which a building permit for new construction was issued after March 1,2003 and as of March 1 of the previous Fiscal Year. r� "Fiscal Year" means the period starting July I and ending on the following June 30. "Floor Area" for any Non-Residential Property means the total square footage of the building(s)located on such property,measured from outside wall to outside wall,exclusive of overhangs, porches, patios, carports, or similar spaces attached to the building but generally open on at least two sides. The determination of Floor Area shall be made by reference to the building laemtit(s)issued for such Assessor's Parcel. "Land Use Class" means any of the classes listed in Table I and Table 2. "Maximum Special Tax" means the Maximum Special Tax A and/or Maximum Special Tax B, as applicable_ "Maximum Special Tax A" means the Maximum Special Tax A,determined in accordance with Section C.I below, that can be levied in any Fiscal Year on any Assessor's Parcel. "Maximum Special Tax B"means the Maximum Special Tax B,determined in accordance with Section C.2 below,that can be levied on any Assessor's Parcel of Taxable Property on a one-time basis, at the time a building permit for new construction is issued for such Assessor's Parcel. "Non-Residential Property" means all Assessor's Parcels for which a building permit(s) was issued for a non-residential use. City of San Jacinto October 30,2003 Community Facilities District.rye. 2003-1 Page 2 `W "Nan-Retail Commercial/industrial Property" means all Assessor's Parcels of Developed Property that are considered Non-Residential Property and that are not Retail Commercial Property. "Property Owner Association Property" means, for each Fiscal Year, any Assessor's Parcel within the boundaries of CFD No. 2003-1 that was owned by or irrevocably offered for dedication to a property owner association,including any master or sub-association,as of January I of the previous Fiscal Year. "Proportionately" means that the ratio of the actual Special Tax A levy to the Maximum Special Tax A is equal for all Assessor's Parcels of Developed Property. "Public Property" means, for each Fiscal Year, (i) any property within the boundaries of CFD No. 2003-1 that was owned by or irrevocably offered for dedication to the federal government, the State, the City or any other public agency as of January 1 of the previous Fiscal Year,provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use; or(ii) any property within the boundaries of CFD No.2003-1 that was encumbered, as of January I of the previous Fiscal Year, by an unmanned utility casement making impractical its utilization for other than the purpose set forth in the easement. "Residential Property" means all Assessor's Parcels of Developed Property for which a building permit has been issued for purposes of constructing one or more residential dwelling units. "Retail Commercial Property"means all Assessor's Parcels ofNon-Residential Property for which the building permit was issued for a retail sales tax generating use or which is being used primarily for a retail sales tax generating use, as determined by the CFD Administrator. However, if the land use of an Assessor's Parcel changes, and such Assessor's Parcel no longer generates retail sales tax,such Assessor's Parcel shall no longer be considered Retail Commercial Property and shall be classified and taxed according to its use,as determined by the CFD Administrator. "Single Family Property"means all Assessor's Parcels of Residential Property for which building permits have been issued for detached residential units, excluding Apartment Property. "Special Tax" means the Special Tax A and/or Special Tax B, as applicable. "Special Tax A" means the annual special tax to be levied in each Fiscal Year on each Assessor's Parcel of Developed Property to fund the Special Tax Requirement. "Special Tax S" means the one-time Special Tax which is paid directly to the City at the time a building permit for new construction is issued for an Assessor's Parcel of Taxable Property. City of San ACMIO October 30,2003 Commaniry Facilities Aiserici No.2003-1 Page 3 �ftw "Special Tax Requirement" means that amount required in any Fiscal Year to meet the needs of CFD No. 2003-1 to.(i)pay for fire protection and suppression services(ii)pay for police protection services(iii)pay Administrative Expenses; less(iv)a credit for any funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator. "State" means the State of California. "'Taxable Property"means all of the Assessor's Parcels within the boundaries of CFD No. 2003-1 which are not exempt from the Special Tax pursuant to law or Section E below. "Undeveloped Property" means,for each Fiscal Year, all Taxable Property not classified as Developed Property. B. ASSIGNMENT TO LAND USE CATEGORIES Each Fiscal Year, all Taxable Property within CFD No. 2003-1 shall be classified as Developed Property or Undeveloped Property and shall be subject to Special Taxes in accordance with the rate and method of apportionment determined pursuant to Section C. Residential Property shall be assigned to Land Use Classes 1 and 2 based on the type of structure located on the Assessor's Parcel. Non-Retail CommerciaVIndustrial Property shall be assigned to Land Use Class 3. C. MAXIMUM SPECIAL TAX RATE 1. Special Tax A The Special Tax A is an annual Special Tax that shall be levied on Developed Property to fund the Special Tax Requirement. a. Developed Property (i) Maximum Special Tax A The Maximum Special Tax A for Fiscal Year 2003-2004 for each Land Use Class is shown below in Table 1. City of San Jacinto October 30,2003 Community Facilifies Mstriet No. 2003-1 Page 4 TABLE 1 Maximum Special Tax A for Developed Property For Fiscal Year 2003-2004 Community Facilities District No. 2003-1 Land Use Class Description Maximum Special Tax A 1 Single Family Property $350 per unit 2 Apartment Property $262.50 per unit 3 Non-Retail $0,119 per SF of Floor Axea Commercial/Industrial Property (ii) Increase in the Maximum Special Tax.A On each July 1,commencing on July 1,2004,the Maximum Special Tax A shall be itrcreased based on the percentage change in the Consumer Price Index with a maximum annual increase of six percent(6%)and a minimum annual increase of two percent(2%)per Fiscal Year. (iii) Multiple Land Use Classes In some instances an Assessor's Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax that can be levied on an Assessor's Parcel shall be the sum of the Maximum Special Taxes that can be levied for all Land Use Classes located on that Assessor's Parcel- b. Undeveloped Property No Special Tax A shall be levied on Undeveloped Property. City of San 7aeinto October 3U,2003 Community Facilities District No. 7003-1 Page 5 2. Special Tax B The Special Tax B is a one-time Special Tax that shall be paid directly to the City at the time a building permit for new construction is issued for an Assessor's Parcel of Taxable Property. a. Maximum Special Tax B The Maximum Special Tax B for Fiscal Year 2003-2004 for each Land Use Class is shown below in Table 2. TABLE 2 Maximum Special Tax B For Fiscal Year 2003-2004 Community Facilities District No. 2003-1 Land Use Class Description Maximum Special Tax B 1 Single Family Property $600 per unit 2 Apartment Property $450 per unit Non-Retail 3 Commercial/Industrial $0.204 per SF of Floor Area % W Property b. Increase in the Maximum Special Tax B On each July I, commencing on July 1, 2004, the Maximum Special Tax B shall be increased based on the percentage change in the Consumer Price Index with a maximum annual increase of six percent(6%)and a minimum annual increase of two percent (2%)per Fiscal Year. D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX 1. Special Tax A Commencing with Fiscal Year 2003-2004 and for each following Fiscal Year, the Council shall determine the Special Tax Requirement. The Council shall levy the Special Tax A until the amount of Special Taxes equals the Special Tux Requirement. The Special Tax A shall be levied Proportionately on each Assessor's Parcel of Developed Property at up to 100% of the applicable Maximum Special Tax A as needed to satisfy the Special Tax Requirement. City of San Jacinto W October 30,2003 Community Facitities District No.2003-1 Page 6 Notwithstanding the above,under no circumstances will the Special Tax A levied ,„W against any Assessor's Parcel of Residential Property for which an occupancy permit for private residential use has been issued be increased by more than ten percent as a consequence of delinquency or default by the owner of any other Assessor's Parcel within CFD No. 2003-1, 2. Special Tax B Commencing with Fiscal Year 2003-04 and for each following Fiscal Year, the Council shall levy the Special Tax B on each Assessor's Parcel that is subject to the Special Tax B at 100%of the applicable Maximum Special Tax B. The Special Tax B shall be collected by the City at the time a building permit for new construction is issued for an Assessor's Parcel of Taxable Property, E. EXEN PTIONS No Special Tax shall be levied on Retail Commercial Property, Property Owner Association Property or Public Property. However, should an Assessor's Parcel no longer be classified as Retail Commercial Property,Property Owner Association Property or Public Property,its tax-exempt status will be revoked. F. APPEALS AND INTERPRETATIONS Any landowner or resident may file a written appeal of the Special Tax on his/her property with the CFD Administrator, provided that the appellant is current in hislltor payments of Special Taxes. During the pendency of an appeal,all Special Taxes previously levied must be paid on or before the payment date established when the levy was made. The appeal must specify the reasons why the appellant claims the Special Tax is in error. The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of its determination. If the CFD Administrator agrees with the appellant,the CFD Administrator shall eliminate or reduce the Special Tax on the appellant's property and/or provide a refund to the appellant. If the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination. the appellant then has 30 days in which to appeal to the Council by filing a written notice of appeal with the City Clerk,provided that the appellant is current in his/her payments of Special Taxes. The second appeal must specify the reasons for its disagreement with the CFD Administrator's determination. lnterprctations may be made by the Council by ordinance or resolution for purposes Of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment, City of San Jacinto Uctober 30,2003 Community Facilities District No.2003-1 Page 7 G. MANNER OF COLLECTION The Special Tax A shall be collected in the same manner and at the same time as ordinary ad valorem property taxes;provided,however,that in Fiscal Year 2004-05 and each Fiscal Year thereafter,CfD No.2003-1 may directly bill the Special Tax A,may collect Special Taxes at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose and may achially foreclose on delinquent Assessor's Parcels as permitted by the Act. Commencing in Fiscal Year 2003-04,the Special Tax B shall be paid directly to the City. H. TERM OF SPECIAL TAX The Special Tax A and Special Tax B shall be levied as long as necessary to fund items(i) and(ii)of the Special Tax Requirement. K:%CiienLs2l5an]acintoWet]oTvIicc&Fire CFD\RMAIsery ice srmaMoc "ti► City of an Jacinto October 30,2003 Community Fneiiities District No.2003-1 Page 8