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HomeMy WebLinkAboutResolution - 2510 STATE OF CALIFORNIA ) RESOLUTION NO. 2510 COUNTY OF RIVERSIDE ) SS CITY OF SAN JACINTO ) A RESOLUTION OF THE CITY COUNCIL OF THE SAN JACINTO CALIFORNIA, MAKING CERTAIN DETERMINATIONS AND AUTHORIZING SUBMITTAL OF THE LEVY OF SPECIAL TAXES TO THE QUALIFIED ELECTORS OF CERTAIN TERRITORY PROPOSED TO BE ANNEXED TO COMMUNITY FACILITIES DISTRICT NO. 2003-1 (Annexation No. 2) WHEREAS. the CITY COUNCIL of the CITY OF SAN JACINTO, CALIFORNIA (the °City Council"). has previously declared its intention and held and conducted proceedings relating to the annexation of territory (the "Annexation Area") to an existing community facilities district and an improvement area thereto pursuant to the terms and 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, and specifically Article 3.5 thereof (the "Act") and the City of San Jacinto Ordinance Conditioning the Issuance of Building Permits on Annexation into Police, Fire and Road Maintenance Financing Districts enacted pursuant to the powers reserved by the City of San Jacinto under Sections 7 of Article XI of the Constitution of the State of California (the "Ordinance") (the Act and the Ordinance may be referred to collectively as the "Community Facilities District Lave'). The existing Community Facilities District has been designated as COMMUNITY FACILITIES DISTRICT NO. 2003-1 (the "District"), and, WHEREAS. notice of a public hearing relating to the annexation of such territory to the District, the extent of such territory, the financing of Authorized Services (as defined in Section 4 below) and all other related matters has been given; and, WHEREAS. it has now been determined that written protests have not been received by fifty percent (50%) or more of the registered voters residing either within the Annexation Area or the District andlor property owners representing more than one-half (112) or more of the area of land within the Annexed Area or within the District; and, WHEREAS, inasmuch as there have been less than twelve (12) persons registered to vote within the Annexation Area for each of the ninety (90) preceding days, this legislative body desires to submit the levy of the required special tax to the landowners of the Annexation Area, said landowners being the qualified electors as authorized by law. NOW, THEREFORE, BE IT RESOLVED AS FOLLOWS: SECTION 1. RECITALS The above recitals are all true and correct. SECTION 2. DETERMINATIONS It is determined by this City Council SOFA, that: A. all proceedings to consider the annexation of the Annexation Area to the District prior hereto were valid and taken in conformity with the requirements of law, and specifically the provisions of the Community Facilities District Law; B. the annexation of the Annexation Area to the District as proposed conforms with the policies of City of San Jacinto, C. less than twelve (12) registered voters have resided within the Annexation Area for each of the ninety (90) days preceding the close of the public hearing and, consequently, the qualified electors shall be the landowners of the Annexation Area and each landowner who is the owner of record as of the close of the public hearing, or the authorized representative thereof, shall have one vote for each acre or portion of an acre of land that she or he owns within the Annexation Area, D. the time limit specified by the Community Facilities District Law for conducting an election to submit the levy of the special taxes to the qualified electors of the Annexation Area and the requirements for impartial analysis and ballot arguments have been waived with the unanimous consent of the qualified electors of the Annexation Area; E. the City Clerk, acting as the election official, has consented to conducting any required election on a date which is less than one hundred twenty-five (125) days following the adoption of any resolution annexing the Annexation Area to the District; and F. the Authorized Services proposed to be financed from the proceeds of special taxes to be levied within the Annexation Area are in addition to maintenance provided to the Annexation Area before the annexation thereof to the District. SECTION 3. BOUNDARIES OF ANNEXED AREA. The boundaries and parcels of land in the Annexation Area and on which special Page 2 of 8 taxes are proposed to be levied in order to pay the costs and `w expenses of the Authorized Services are generally described as follows: All that property and territory proposed to be annexed to the District, as said property is shown on a map as previously approved by this legislative body, said map designated as Annexation Map No. 2 of Community Facilities District No. 2003-1, a copy of which is on file in the Office of the City Clerk and shall remain open for public inspection. SECTION 4. DESCRIPTION OF AUTHORIZED SERVICES. The services that are authorized to be financed by the District from the proceeds of special taxes levied within the District (the "Authorized Services") are generally described as (a) additional police protection services, including but not limited to, criminal justice services and (b) additional fire protection and suppression services throughout the District. The District shall finance all direct, administrative and incidental annual costs and expenses necessary to provide the Authorized Services. The Authorized Services authorized to be financed by the District from the proceeds of special taxes levied within the District are also the Authorized Services to be provided in the Annexation Area. If and to the extent possible the Authorized Services shall be provided in common within the District and the Annexation Area. SECTION 5- SPECIAL TAXES. Except where funds are otherwise available a special tax, secured by recordation of a continuing lien against all non-exempt real property in the Annexation Area, is hereby authorized, subject to voter approval, to be levied within the boundaries of the Annexation Area. For particulars as to the rate and method of apportionment of the special tax proposed to be levied within the Annexation Area, reference is made to the attached and incorporated Exhibit A (the "Rate and Method of Apportionment"), which sets forth in sufficient detail the method of apportionment of the special tax to allow each landowner or resident within the Annexation Area to estimate the maximum amount that such person will have to pay. Such special tax shall be utilized to fund the Special Tax Page 3 of 8 Requirement as such term is defined in the Rate and Method �. of Apportionment. The special taxes herein authorized, to the extent possible, shall be collected in the same manner as ad valorem property taxes and shall be subject to the same penalties, procedure, sale and lien priority in any case of delinquency as applicable for ad valorem taxes; provided, however, the District may utilize a direct billing procedure for any special taxes that cannot be collected on the County tax roll or may, by resolution, elect to collect the special taxes at a different time or in a different manner if necessary to meet its financial obligations. Under no circumstances will the special tax to be levied against any parcel within the Annexation Area used for private residential purposes be increased as a consequence of delinquency or default by the owner of any other parcel or parcels within the District by more than ten percent (10%). Upon recordation of a Notice of Special Tax Lien pursuant to Section 3114.5 of the Streets and Highways Code of the State of California against the property within the Annexation Area, a continuing lien to secure each levy of the special tax shall attach to all non-exempt real property in the Annexation Area and this lien shall continue in force and effect until the special tax obligation is prepaid and permanently satisfied and the lien canceled in accordance with law or until collection of the tax by the legislative body ceases. SECTION 6. SPECIAL TAX ACCOUNTABILITY MEASURES_ Pursuant to and in compliance with the provisions of Government Code Section 50075.1, this City Council hereby establishes the following accountability measures pertaining to the levy by the District of the special taxes within the Annexation Area as described in Section 5 above: A. Each such special tax shall be levied for the specific purposes set forth in Section 5 above. B. The proceeds of the levy of each such special tax shall be applied only to the specific applicable purposes set forth in Section 5 above. Page 4 of 8 C. The District shall establish a separate account into r which the proceeds of the special taxes levied within the District shall be deposited. D. The City Manager or his or her designee, acting for and on behalf of the District, shall annually file a report with the City Council as required pursuant to Government Code Section 50075.3. SECTION 7. ELECTION. The proposition related to the levy of the special tax shall be submitted to the qualified electors of the Annexation Area, said electors being the landowners, with each landowner having one (1) vote for each acre or portion thereof of land which he or she owns within the Annexation Area The election shall be held on March 4, 2004, and such election shall be a special election to be conducted by the City Clerk (hereinafter "Election Official'). If the proposition for the levy of the special tax receives the approval of more than two-thirds (213) of the votes cast on the proposition, the special tax may be levied as provided for in this Resolution. SECTION 8. BALLOT The ballot proposal to be submitted to the qualified voters at the election shall generally be as follows: PROPOSITION A CITY OF SAN JACINTO COMMUNITY FACILITIES DISTRICT NO. 2003-1 ANNEXATION MAP NO. 2 AUTHORIZATION FOR SPECIAL TAX LEVY Shall Community Facilities District No. 2003-1 of the City of San Jacinto be authorized to levy special taxes, subject to the accountability measures set forth in Resolution No. 2510, within the territory identified in Annexation Map No. 2 to such district therein pursuant to the rate and method of apportionment of special taxes (the "Rate and Method") set forth in such resolution for the purpose of funding the Special Tax Requirement as such term is defined in the Rate and Method? SECTION 9. VOTE The appropriate mark placed in the line before the word "YES" shall be counted in favor of the adoption of the proposition, and the appropriate mark placed in the line before the word "NO" in the manner as authorized, shall be counted against the adoption of said proposition. Page 5 of 8 SECTION 10. ELECTION PROCEDURE This City Council hereby authorizes the Election Official to take any and all steps necessary for the holding of said election and ratifies any such steps previously taken by such Election Official which were necessary for the holding of such election. Said Election Official shall perform and render all services and proceedings incidental to and connected with the conduct of said election, and said services shall include, but not be limited to the following: A, Prepare and furnish to the election officers necessary election supplies for the conduct of the election B. Cause to be printed the requisite number of official ballots, tally sheets and other necessary forms. C. Furnish and address official ballots for the qualified electors of the Annexation Area. D. Cause the official ballots to be mailed and/or delivered, as required by law- E. Receive the returns of the election- F. Sort and assemble the election material and supplies in preparation for the canvassing of the returns. G. Canvass the retums of the election. H. Furnish a tabulation of the number of votes given in the election. I. Make all arrangements and take the necessary steps to pay all costs of the election incurred as a result of services performed by the District and pay costs and expenses of all election officials. J. Conduct and handle all other matters relating to the proceedings and conduct of the election in the manner and form as required by law. Page 6 of 8 Approved, Adopted & Signed the 5th day of February, 2004, by the following vote: Ayes: Carlson-Buydos, Conner, Shaw, Ayres Nays: None Absent: Stubblefield Abstain None City of San Jacinto By: im Ayre ayor Attest: rothy L. C uinard, City Clerk `r. Approved as to form: City Attorney, City of San Jacinto Best, Best & Krieger, LLP Page 7 of 8 �. EXHIBIT "A" RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES Page 8 of 8 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 Assessors 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 Tas for"Developed Property" as described below. All of the real properly 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 Assessors 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 25, Division 2 of Title 5 of the Government Code of the State of Califomia. "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 Tat 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 ofthe City,CFD No 2003-1 or any designee thereof related to an appeal of the Special Tax,and the City's annual administration lees 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 Communih-Facilities District No.2003-1 Page 1 "CFD Administrator" means an official of the City, or designee thereof, responsible for '%W calculating the Special Tax Requirement and providing for the levy and collection of the Special Tares. "CFD No.2003-1" means Community Facilities District No. 2003-1 of the City. "City" means the City of San .lacinto. "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 Cin. 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 I. 2003 and as of March I of the previous Fiscal Year. "Fiscal Year" means the period starting July I and ending on the following June 30 "Floor Area" for anv 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 permit(s) issued for such Assessor's Parcel. "Land Use Class" means any orthe classes listed in Table I and Table 2 "Maximum Special Tax" means the Maximum Special Tax A and/or Maximum Special Tax 13, as applicable. "Maximum Special Tax A" means the Maximum Special fax A.determined in accordance with Section C.1 below, that can be levied in any Fiscal Year on any Assessor's Parcel. "Maximum Special Tax B" means the Maximum Special Tat B,determined in accordance with Section C.2 below,(hat can be levied on anv 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 van Jacinfa Ocwher 30,2003 Community Facilities District No. 2003-1 Page 2 "Non-Retail Commerciallindustiial Property" means all Assessor's Parcels of Developed Property that are considered Non-Residential Property and that are not Retail Commercial Property. "Properly Owner Association Property" means, for each Fiscal Year, any Assessor's Parcel within the boundaries of CFD No 2003-1 that was ownedby or irrevocably offered for dedication to a properly 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, lbr 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 Stale,the City or any other public agency as of January l 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 00 any property within the boundaries of CFD No. 2003-1 that was encumbered, as of January 1 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 Assessors Parcels of Non-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 tar 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 Propertv 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 Properly 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 B" 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 Assessors Parcel of Taxable Property-. City ofSan Jacinto October 30,2003 Community Facilities District No.2003-1 Page 3 "Special Tax Requirement" means that amount required in any Fiscal Year to meet the needs oFCFD No. 2003-l to: (i)pay [or fire protection and suppression services(h)pay for police protection services (iii) pad° 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 ofthe 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 beiovN. "Undeveloped Property" means,for each Fiscal Year,all Taxable Property not classified as Developed Property. 8. 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 "faxes in accordance with the rate and method of apportionment determined pursuant to Section C. Residential Properly shall be assigned to Land Use Classes I and 2 based on the type of structure located on the Assessof s Parcel. Non-Retail Commercialllnduslrial 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. Cup of San Jacinto (ktoher 30,200:3 C'ommunify FaciEdes District 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 tJwe ClasspSinglc Dew.riptlon Maximum Special Tax A 1 ily Properly $350 per unit I Apartment Property V62.50 per unit 3 Non-Retail $p 119 per SF or Floor Area Commercial/industrial Property (ii) Increase in the Maximum Special Tax A On each July I. commencing on July 1, 2004, the Maximum Special Tax A shall be increased based on the percentage change in the Consumer Price Index with a maximum annual increase of six percent(G%)and a minimum annual increase of two poi cent(2°r%)per V iscal 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 Pro pert-, No Special Tax A shall be levied on Undeveloped Property. City of San Jacirdo October 30,2003 Community Facilities District No. 200_r-1 Page 5 2. Special Tax B The Special Tax B is a one-time Special Tax that shall be paid directly to the Cite at the time a building permit for new construction is issued for an Assessor's Parcel of Taxable Property. 11. 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. TABLE2 Maximum Special Tax B For Fiscal Year 2003-2004 Community Facilities District No. 2003-1 Land Use Class Description Maximum Special Tax B I Swgle Family Property $000 per unit 2 Apartment Property $450 per unit Non-Retail 3 Commercialllndustnal $0.204 per SF of Floor Area Prnperty 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 I. 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 'Tax 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 salisly the Special Tax Requirement. City of.San.1"into - October 30,2003 Commmnity Facilities District No.2003-1 Page 6 Notwithstanding the above, under no circumstances will the Special Tax A levied �ftw against any Assessors 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 del inquency or default by the owner of any other Assessor's Parcel within CFD No. 2003-1, 2. Special Tax R 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. EXEMPTIONS 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 Am 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 his/her payments of Special Takes. 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 determnination. I f 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. 11' 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 Tares. The second appeal must specify the reasons for its disagreement with the CFD Administrator's determination Interpretations may be made b_v the Council by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method ol'Apportionment. City of San Jacinto October 30,2003 Canwtun y Facilities District No.2003-1 Page 7 G. MANNER OF COLLECTION The Special Tax A shall he collected in the same manner and at the same time as ordinan ad valorem property taxes, provided, however, that in Fiscal Year 2004-05 and each Fiscal Year thereafter_CFBNo. 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 actually Foreclose on delinquent Assessors Parcels as permitted by the Act Commencing in Fiscal Year 2003-04,the Special Tax l3 shall be paid directly to the City. H. TERM OF SPECIAL TAX The Special Tax A and Special Tax d shall be lei ied as long as necessary to fund items(i) and (ii)of the Special Tax Requirement, K W ientsMan hcint(;`Md1lAPk)hcc&Fire CPI\RMA1smFicesnna9 doe GO of San Jacinto October 30,Z003 Community FaciUdes District No-2003-1 Page 8