HomeMy WebLinkAboutFD 2023-031 - Resolution RESOLUTION NO. FD 2023-031
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE RANCHO
CUCAMONGA fIRE PROTECTION DISTRICT, SAN BERNARDINO
COUNTY, CALIFORNIA, ESTABLISHING THE ANNUAL SPECIAL TAX
FOR COMMUNITY FACILITIES DISTRICT NO. 88-1 FOR FISCAL YEAR
2023/24
WHEREAS, the Board of Directors of the Rancho Cucamonga Fire Protection District, California,
(formerly Foothill Fire Protection District, hereinafter referred to as the "legislative body"), has initiated
proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified
electors relating to the levy of a special tax in a community facilities district, all as authorized 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. This community facilities district shall hereinafter
be referred to as Community Facilities District No. 88-1 (hereinafter referred to as-the"CFD No. 88-1"); and
WHEREAS, this legislative body, by Ordinance, as authorized by Section 53340 of the Government
Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to
said CFD No. 88-1, and this legislative°body is desirous to establish the'specific-rate of the special tax to be
collected for the next fiscal-year and to adjust the-maximum special-tax authorization to be levied.
NOW, THEREFORE, THE BOARD OF- DIRECTORS OF THE RANCHO CUCAMONGA FIRE
PROTECTION DISTRICT, HEREBY RESOLVES:.
SECTION 1' That the above recitals are all true"and correct.
SECTION 2: That the..specific rate and amount of the special tax to be collected to pay for the costs
and expenses for Fiscal Year 2023/24 for the referenced.CFD.No..88-1 is hereby'determined and established
as d set forth in the attached, referenced, and incorporate -Exhibit"A".
SECTION 3: That the rate as set forth above does riot exceed the amount as previously authorized by
ordinance of this legislative body, and is not•in excess of that as previously approved by the qualified electors
of the CFD No. 88-1.
-SECTION 4: That the proceeds of the special tax-shall be used to pay, in whole or in part,the costs of
the following, in the following order-of priority-
A. Payment of principal and interest on any outsfanding authorized bonded indebtedness, if any;
B. Necessary replenishment of bond reserve funds brother reserve,.funds, including sinking funds;
C: Payment of costs and expenses of authorized.public facilities and public services, including the
administration of the special-tax levy; and
-D. Repayment of advances and loans, if appropriate.}The proceeds of the special taxes shall be used as
set forth above, and shall not be used for any other purpose.
SECTION 5: That the maximum authorized special tax rates for all developed properties are hereby
adjusted pursuant to Ordinance"No. 17.. The=rnaxirhum authorized special tax rates are set forth in the
attached, referenced, and incorporated Exhibit"B"
SECTION 6: The special tax-shall'be collected in the same.manner as ordinary ad valorem property
taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any
delinquency for ad valorem taxes, and the Tax Collector is hereby .authorized to deduct reasonable
aIdministrative-costs incurred in collecting any said special.tax:
Resolution No:FD 2023-031 - Page 1 of 4
SECTION 7: All monies above collected shall be paid into the CFD No.88-1 funds, including any bond
fund and reserve fund. -
SECTION 8: The County Auditor is hereby directed to enter in the next County assessment roll on
which taxes will become due, opposite each lot or parcel of land affected in a space marked "public
improvements,""special tax"or by any other suitable designation,the installment of the special tax,and for the
exact rate and amount of said tax reference is made to the attached Exhibit"A".
SECTION 9: The County Auditor shall then,at the close of the tax collection period,promptly render to
the Agency a detailed report showing the amount and/or amounts of such special tax installments, interest,
penalties, and percentages so collected and from what property collected, and also provide a statement of any
percentages retained for the expense of making any such collection.
PASSED, APPROVED AND ADOPTED this 51n day of July. 2023.
en Michael, re-sid t
ATTEST:
aAmi A 0 'a I A^A
J nice C. Reynolds, CI rk
I,JANICE C. REYNOLDS, SECRETARY of the Rancho Cucamonga Fire Protection District'-do-hereby certify
that the foregoing Resolution was duly passed,approved, and adopted by the Board of.Directors of the Rancho
Cucamonga Fire Protection District, at a Regular-Meeting-of said Board.h-eld on the-5th day-of July, 2023.
AYES: Hutchison, Kennedy-, Michael, Seott, Stickler
No
ne
one -
- ,
ABSENT: None
ABSTAINED: None
Executed this 6th day of July, 2023, of Rancho Cucamonga,-California... -
i�Reynolds, Cle
Resolution No. FD 2023-031 - Page 2 of 4'-'-
. -
EXHIBIT "A"_
SPECIAL TAX FOR FISCAL YEAR 2023/24 IN
COMMUNITY FACILITIES DISTRICT NO. 88-1
RANCHO CUCAMONGA FIRE PROTECTION DISTRICT
SPECIAL TAX LEVY SPECIAL TAX LEVY
TAXING CLASSIFICATION FISCAL YEAR 2022/23 FISCAL YEAR 2023/24
1. DEVELOPED PROPERTY
A Residential Class 1 $144.12 $154.21
(more than 3,590 SF)
B. Residential Class II 110.86 118.62
(3,077 to 3,589 SF)
C. Residential Class III 88.69 94.90
(2,564 to 3,076 SF)
D. Residential Class IV 77.60 83.03
(2,308 to 2,563 SF)
E. Residential Class V 66.52 71.17
(2,051 to 2,307 SF)
F. Residential Class VI _ 60.97 65.24
(1,795 to 2,050 SF)
.G. Residential Class VII 55.43 59.31
(less than 1,795 SF)
Commerical/Industrial Property $221.72 per acre or$0.061 $237.24 per acre or$0.065
per sq.ft of building area, per sq.ft of building area,
whichever is greater whichever is greater
2.APPROVED PROPERTY $99.77 per lot or parcel $106.75 per lot or parcel
3.VACANT PROPERTY $5.54 per acre $5.93 per acre
SF= Square Feet
Resolution No. FD 2023-031 - Page 3 of 4
EXHIBIT "B"
SPECIAL TAX FOR FISCAL YEAR 2023/24 IN
COMMUNITY FACILITIES DISTRICT NO. 88-1
RANCHO CUCAMONGA FIRE PROTECTION DISTRICT - -
MAXIMUM SPECIAL TAX RATE
TAXING CLASSIFICATION FISCAL YEAR 2022/23 FISCAL YEAR 2023/24
1. DEVELOPED PROPERTY
A Residential Class 1 $1,684.92 $1,761.92
(more than 3,590 SF)
B. Residential Class II 1,291.99 1,351.03
(3,077 to 3,589 SF)
C. Residential Class III 1,031.03 1,078.14
(2,564 to 3,076 SF)
D. Residential Class IV 903.69 944.98
(2,308 to 2,563 SF)
E. Residential Class V 773.33 808.67
(2,051 to 2,307 SF)
F. Residential Class VI 714.28 746.92
(1,795 to 2,050 SF)
G. Residential Class VII 645.02 674.49
(less than 1,795 SF)
Commerical/Industrial Property $2,593.32 per acre or$0.20964 $2,711.83 per acre or$0.21922
per sq.ft of building area, _ per sq.ft of building area,
whichever is greater whichever is greater
2.APPROVED PROPERTY $200 per lot or parcel $200 per lot or parcel
3.VACANT PROPERTY $10.00 per acre $10.00 per acre
SF=Square Feet
NOTE: Escalation of maximum special rate. Calculation formula Fiscal Year 2023/24.
Population CPI*
Change Change Factor
1 X 1.0457 = 1.0457
*CPI - California Per Capita Personal Income
Resolution No. FD 2023-031 - Page 4 of 4