Loading...
HomeMy WebLinkAboutResolution - 3733STATE OF CALIFORNIA ) RESOLUTION NO. 3733 COUNTY OF RIVERSIDE) ss CITY OF SAN JACINTO ) RESOLUTION OF FORMATION OF COMMUNITY FACILITIES DISTRICT CITY OF SAN JACINTO Community Facilities District No. 2018-1 (Public Facilities Maintenance) RESOLVED, by the City Council (the "Council') of the City of San Jacinto (the "City"), County of Riverside (the "County"), State of California that: WHEREAS, this Council adopted a resolution entitled "Resolution of Intention to Establish Community Facilities District" (the "Resolution of Intention"), stating its intention to form "City of San Jacinto Community Facilities District No. 2018-1 (Public Facilities Maintenance)" (the "CFD") pursuant to Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311, of the California Government Code (the "Act"); WHEREAS, the Resolution of Intention, incorporating a map of the proposed boundaries of the CFD and stating the services to be provided and the rate and method of apportionment of the special tax to be levied within the CFD to pay for the services, is on file with the City Clerk and the provisions of the Resolution of Intention are incorporated herein by this reference as if fully set forth herein; 0 WHEREAS, on this date, this Council held a noticed public hearing as required by the Act and the Resolution of Intention with respect to the proposed formation of the CFD; WHEREAS, at the hearing, all interested persons desiring to be heard on all matters pertaining to the formation of the CFD, the services to be provided therein and the levy of such special tax were heard and a full and fair hearing was held; WHEREAS, at the hearing, evidence was presented to this Council on such matters before it, including a special report (the "Report") as to the services to be provided through the CFD and the costs thereof, a copy of which is on file with the City Clerk, and this Council at the conclusion of said hearing is fully advised in the premises; WHEREAS, no written protests have been filed with the City Clerk by 50% or more of the registered voters residing within the territory of the CFD or property owners that own one- half or more of the area of land within the CFD and not exempt from the proposed special taxes. NOW, THEREFORE, IT IS HEREBY ORDERED as follows: 1. Recitals Correct. The foregoing recitals are true and correct. 2. No Majority Protest. The proposed special tax to be levied within the CFD has not been precluded by majority protest pursuant to section 53324 of the Act. Page 1 3. Prior Proceedings Valid. All prior proceedings taken by this Council in connection with the establishment of the CFD and the levy of the special tax have been duly considered and are hereby found and determined to be valid and in conformity with the Act. 4. Name of CFD. The community facilities district designated "City of San Jacinto Community Facilities District No. 2018-1 (Public Facilities Maintenance)" of the City is hereby established pursuant to the Act. 5. Boundaries of CFD. The boundaries of the CFD, as set forth in the map of the CFD heretofore recorded in the Riverside County Recorder's Office on August 2, 2018 at 5:00 p.m., in the Book of Maps of Assessment and Community Facilities Districts as Document No. 2018-0312182, are hereby approved, are incorporated herein by reference and shall be the boundaries of the CFD. 6. Description of Services. The type of public services proposed to be financed by the CFD and pursuant to the Act shall consist of those items shown in Exhibit A hereto and by this reference incorporated herein (the "Services"). 7. Special Tax. a. Except to the extent that funds are otherwise available to the CFD to pay for the Services, a special tax (the "Special Tax") sufficient to pay the costs thereof, secured s by the recordation of a continuing lien against all non-exempt real property in the CFD, is intended to be levied annually within the CFD, and collected in the same manner as ordinary ad valorem property taxes or in such other manner as may be prescribed by this Council. r b. The proposed rate and method of apportionment of the Special Tax among the parcels of real property within the CFD, in sufficient detail to allow each landowner within the proposed CFD to estimate the maximum amount such owner will have to pay, are shown in Exhibit B attached hereto and hereby incorporated herein. 8. Increased Demands. It is hereby found and determined that the Services are necessary to meet increased demands placed upon local agencies, including the City, as the result of development occurring in the CFD. The Services are in addition to those provided in the territory of the CFD as of the date hereof and will not supplant services already available within the territory of the CFD as of the date hereof. 9. Responsible Official. The Finance Director of the City, 595 S. San Jacinto Ave. San Jacinto, California 92583, telephone number (951) 487-7330, is the officer of the City who will be responsible for preparing annually a current roll of the levy of the Special Tax obligations by assessor's parcel number and who will be responsible for estimating future levies of the Special Tax. 10. Tax Lien. Upon recordation of a notice of special tax lien pursuant to Section 3114.5 of the California Streets and Highways Code, a continuing lien to secure each levy of the Special Tax shall attach to all nonexempt real property in the CFD, 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 Special Tax by the City ceases. Page 2 ri El 11. Appropriations Limit. In accordance with the Act, the annual appropriations limit, as defined by subdivision (h) of Section 8 of Article XIII B of the California Constitution, of the CFD is hereby preliminarily established at $1,000,000 and such appropriations limit shall be submitted to the voters of the CFD as hereafter provided. The proposition establishing such annual appropriations limit shall become effective if approved by the qualified electors voting thereon and shall be adjusted in accordance with the applicable provisions of the Act and the Constitution. 12. Election. Pursuant to the provisions of the Act, the proposed levy of the Special Tax and the proposed establishment of the appropriations limit specified above shall be submitted to the qualified electors of the CFD at an election the time, place and conditions of which election shall be as specified by a separate resolution of this Council 13. Effective Date. This resolution shall take effect upon its adoption. PASSED, APPROVED AND ADOPTED by the City Council of the City of San Jacinto, California, at a regular meeting of the City Council held on the 41" day of September, 2018, by the following vote: AYES: NAYS: ABSENT: ABSTAIN: ATTEST: Kotyuk, Ledezma, Utz, Ruiz None Miller None 19 M—Iton','City derk APPROVED AS TO FORM: Best Best & Krieger LLP MidKael J. Niaurer, City Attorney City of San Jacinto Crystal uiz, Mayor Page 3 El CERTIFICATE I, Angela Walton, City Clerk of the City of San Jacinto, do hereby certify that the foregoing Resolution No. 3733 was passed, approved, and adopted at the Regular Meeting of the San Jacinto City Council held on the 41h day of September, 2018. AYES: Kotyuk, Ledezma, Utz, Ruiz NAYS: None ABSENT: Miller ABSTAIN: None WITNESS MY HAND AND OFFICIAL SEAL this 0' day of September, 2018. - -1SWx1b'Wf A el ton, City Clerk ity o an Jacinto Page 4 EXHIBIT A CITY OF SAN JACINTO Community Facilities District No. 2018-1 (Public Facilities Maintenance) DESCRIPTION OF SERVICES It is intended that the City of San Jacinto Maintenance Community Facilities District No. 2018-1 (Public Facilities Maintenance) (the "CFD No. 2018-1 ") will be eligible to fund all or a portion of the costs of construction, operation, maintenance and servicing of the roads, parks, storm drains, street lighting, landscaping and appurtenant facilities within or adjacent to the boundaries of CFD No. 2018-1. CFD No. 2018-1 may fund any of the following related to the maintenance of the services described above: obtaining, reconstructing, furnishing, operating and maintaining equipment, apparatus or facilities related to providing the services and/or equipment, apparatus, facilities or fixtures in areas to be maintained, paying the salaries and benefits of personnel necessary or convenient to provide the services, and other related expenses and the provision of reserves for repairs and replacements and for the future provision of services. It is expected that the services will be provided by the City of San Jacinto, either with its own employees or by contract with third parties, or any combination thereof. The community facilities district may also fund administrative fees of City of San Jacinto related to CFD No. 2018-1. Page 5 EXHIBIT B RATE AND METHOD OF APPORTIONMENT FOR THE COMMUNITY FACILITIES DISTRICT NO.2018-1 (PUBLIC FACILITIES MAINTENANCE) OF THE CITY OF SAN JACINTO A Special Tax shall be levied and collected in the City of San Jacinto Community Facilities District No. 2018-1 (Public Facilities Maintenance) ("CFD 2018-1") each Fiscal Year, in an amount determined by the application of the procedures described below. All of the Taxable Property (as defined below) in CFD 2018-1, unless exempted 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 meaning: "Acreage" or "Acre" means that acreage show in the Assessor's Parcel Map or in the Assessor's Data for each Assessor's Parcel. In the event the Assessor's Parcel Map or Assessor's Data shows no acreage, the Acreage for any Assessor's Parcel shall be determined by the CFD Administrator based upon the applicable condominium plan, final map or parcel map. If the preceding maps for a land area are not available, the Acreage of such land area may be determined utilizing available spatial data and geographic information systems (GIS). The square footage of an Assessor's Parcel is equal to the Acreage multiplied by 43,560. "Act" means the Mello -Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the actual or reasonably estimated costs directly related to the administration of CFD 2018-1 including, but not limited to, the following: the costs of computing the Special Tax Requirement and the Special Taxes; the costs of collecting the Special Taxes, including any charges levied by the County Auditor's Office, Tax Collector's Office or Treasurer's Office; the costs of the City, CFD 2018-1, or any designee thereof in complying with disclosure requirements of the California Government Code (including the Act), public inquiries regarding the Special Taxes; the costs of the City of designee related to an appeal of the Special Tax; and the costs of commencing and pursuing to completion any foreclosure action arising from delinquency Special Taxes in CFD 2018-1. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD 2018-1 for any other administrative purposes, including, but not limited to, attorney's fees, proposed formation of the CFD 2018-1, or any other expenses incidental to the provision of the Services. Exhibit B Page 1 "Annual Services Costs" means the amounts required to fund services authorized to be funded by CFD 2018-1. "Assessor's Data" means Acreage or other Assessor's Parcel information contained in the records of the Assessor of the County. "Assessor's Parcel" means a lot or parcel shown on an Assessor's Parcel Map with an assigned Assessor's Parcel number. "Assessor's Parcel Map" means an official map of the assessor of the County designating parcels by an Assessor's Parcel number. "Building Permit" means a permit for the construction of a new structure for either residential and/or non-residential purposes, and shall not include permits for construction or installation of, retaining walls, utility improvements, or other such improvements not constituting a structure. "Building Square Foot(age)" means the structure square footage as shown in the Building Permit issued or contained in the County Assessor's Data. "CFD 2018-1" means the Community Facilities District No. 2018-1 (Public Facilities Maintenance) of the City of San Jacinto. "CFD Administrator" means an official of the City, or designee or agent or consultant, responsible for administering the Special Tax in accordance with this Rate and Method of Apportionment. "City" means the City of San Jacinto. "City Council" means the City Council of the City of San Jacinto, acting as the legislative body of CFD 2018-1. "County" means the County of Riverside. "Developed Property" means for each Fiscal Year, all Taxable Property, for which a Building Permit was issued prior to the May 1st preceding the Fiscal Year for which the Special Tax is being levied. "Exempt Property" means all Assessors' Parcels that are exempt from the Special Tax pursuant to Section E. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Maximum Annual Special Tax" means the maximum Special Tax, determined in accordance with the provisions of Section C below, which may be levied in any Fiscal Year on any Assessor's Parcel of Taxable Property. "Non -Residential Property" means all Assessor's Parcels of Developed Property within the boundaries of CFD 2018-1 for which a building permit(s) has been issued for a non-residential structure(s). Exhibit B Page 2 ^ "Proportionately" means for Taxable Property that the ratio of the Special Tax (� J� levy to the Maximum Annual Special Tax is equal for all Assessor's Parcels within each classification (Residential, Non -Residential Property and Undeveloped Property) within CFD 2018-1. "Public/Utility Easements" means a nonpossessory right to use an Assessor's Parcel. "Public Property" means any property within the boundaries of CFD 2018-1 that is (i) used for parks, streets, drainage and detention easements, right-of-way or any other public purpose, (ii) owned by a public agency, (iii) has been irrevocably offered for dedication to a public agency, or (iv) is designated with specific boundaries and Acreage on a final subdivision map as property which will be owned by a public agency. For purposes of this definition, a public agency includes the federal government, the State of California, the County, the City, or any other public agency. "Residential Property" means all Assessor's Parcels of Developed Property within the boundaries of CFD 2018-1 for which a building permit(s) has been issued for purposes of constructing one or more dwelling units. "Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax Requirement. "Special Tax Requirement" means that amount with respect to CFD 2018-1 determined by City staff or the CFD Administrator as required in any Fiscal Year to pay: (1) the Administrative Expenses, (2) the Annual Services Costs, (3) any amount required to establish or replenish any reserve or replacement fund established in connection with CFD 2018-1, and (4) reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year. "State" means the State of California. "Tax Escalation Factor" means a factor of two percent that will be applied annually after Fiscal Year 2019/20 to increase the Maximum Annual Special Tax rates shown in Section C. "Taxable Property" means all Assessor's Parcels within the boundary of CFD 2018-1 that are not Exempt Property, exempt from the Special Tax pursuant to the Act or Section E below. "Undeveloped Property" means each Assessor's Parcel of Taxable Property within the boundaries of the CFD 2018-1 that is not classified as Developed Property. B. ASSIGNMENT TO LAND USE CATEGORIES On, or around, July 1 of each Fiscal Year, the CFD Administrator shall determine the valid Assessor's Parcel numbers for the current Fiscal Year for all property within CFD 2018-1. Each Assessor's Parcel of Taxable Property within the CFD 2018-1 shall be classified as Residential Property, Non -Residential Property or Undeveloped Property, and shall be subject to the levy of Special Taxes determined pursuant to Section C below. Exhibit B Page 3 OC. L�l E. F. MAXIMUM ANNUAL SPECIAL TAX The Maximum Annual Special Tax for each Assessor's Parcel of Taxable Property shall be assigned according to the table below: Property Land Use Fiscal Year 2019/20 Maximum Annual Special Tax Non -Residential Property Undeveloped Property $1.0301 per Building Square Foot $0.00 per Acre Residential Property $0.00 per Parcel On July 1, commencing on July 1, 2020, the Maximum Annual Special Tax set forth in the table above shall be increased by two percent (2%), the Tax Escalation Factor. METHOD OF APPORTIONMENT OF THE SPECIAL TAX Commencing with Fiscal Year 2019/20, and for each subsequent Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement and shall levy the Special Tax on each Assessor's Parcel of Taxable Property until the amount of Special Taxes equals the Special Tax Requirement. The Special Taxes shall be levied each Fiscal Year as follows: First: The Special Tax shall be levied Proportionately on each Assessor's Parcel of Non -Residential Property at a rate of up to 100% of the applicable Maximum Annual Special Tax as needed to satisfy the Special Tax Requirement. Second: If additional moneys are needed to satisfy the Special Tax Requirement after the first step has been completed, the Special Tax shall be levied Proportionately on each Assessor's Parcel of Undeveloped Property at a rate of up to 100% of the applicable Maximum Annual Special Tax to satisfy the Special Tax Requirement. EXEMPTIONS Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Taxes shall be levied on Public Property, except as otherwise provided in Sections 53313.7.3 and 53317.5 of the Act. Furthermore, no Special Taxes shall be levied on Assessor's Parcels with Public/Utility Easements making impractical their utilization for any use other than the purposes set forth in the easement. If the Public/Utility Easement or restrictions on use of the Assessor's Parcel are removed, such Assessor's Parcel shall cease to classified as Exempt Property and shall be deemed Taxable Property. REVIEW/APPEAL Any property owner may file a written appeal of the Special Tax with the CFD Administrator claiming that the amount or application of the Special Tax is not correct. The appeal must be filed not later than one calendar year after having paid the Special Taxes Exhibit B Page 4 that are disputed, and the appellant must be current in all payments of Special Taxes. In addition, during the term of the appeal process, all Special Taxes levied must be paid on or before the payment date established when they levy was made. The appeal must specify the reasons why the appellant claims the Special Taxes are in error. The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of their determination. If the property owner disagrees with the CFD Administrator's decision relative to the appeal, the owner may then file a written appeal with the City Council whose subsequent decision shall be final and binding on all interested parties. If the decision of the CFD Administrator or subsequent decision by the City Council requires the Special Taxes to be modified or changed in favor of the property owner, no cash refund shall be made for prior year's Special Taxes, but an adjustment shall be made to credit future Special Taxes. This procedure shall be exclusive and its exhaustion by any property owner shall be a condition precedent to filing any legal action by such owner. G. MANNER AND DURATION OF SPECIAL TAX The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided that the City may directly bill the Special Tax, may collect the Special Tax at a different time or in a different manner if needed to meet the financial obligations of CFD 2018-1, and may collect delinquent Special Taxes through foreclosure of other available methods. A Special Tax shall continue to be levied and collected within CFD 2018-1, as needed to fund the Special Tax Requirement, in perpetuity. H. FORMULA FOR PREPAYMENT OF SPECIAL TAX OBLIGATIONS The Special Tax may not be prepaid. I. INTERPRETATION OF SPECIAL TAX FORMULA The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the method of apportioning Special Taxes. In addition, the interpretation and application of any section of this document shall be left to the City discretion. Interpretations may be made by the City by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment of Special Tax. Exhibit 8 Page 5