HomeMy WebLinkAbout2024-003 - Resolution RESOLUTION NO. 2024-003
A RESOLUTION OF INTENTION OF THE CITY COUNCIL OF
THE CITY OF RANCHO CUCAMONGA, CALIFORNIA,
DECLARING INTENTION TO ANNEX TERRITORY TO
COMMUNITY FACILITIES DISTRICT NO. 2018-01 OF THE CITY
OF RANCHO CUCAMONGA AND ADOPTING A MAP OF THE
AREA PROPOSED TO BE ANNEXED THERETO (ANNEXATION
NO. 1)
WHEREAS, the City Council (the "City Council") of the City of Rancho Cucamonga (the
"City") has established The Resort at Empire Lakes Community Facilities District No. 2018-01 of
the City of Rancho Cucamonga (the"District")for the purpose of levying special taxes on parcels
of taxable property therein for the purpose of providing certain services which are necessary to
meet increased demands placed upon the City as a result of the development of said real
property; and
WHEREAS, the territory which is included in the District is described on the map of the
District recorded on November 20, 2018, in Book 88 of Assessment and Maps, at Page 6, and as
File No. 2018-0434189, in the office of the County of San Bernardino Recorder; and
WHEREAS, the City Council has received a written petition from Empire Lakes Holding
Company, LLC, a Delaware limited liability company, the owner of certain real property within the
City requesting that such property be annexed to the District in order that they may be developed
and receive the benefit of services, which will be financed by the annual levy of special taxes on
said property for the purpose set forth in Exhibit "A" (the "Services"); and agreeing to the annual
levy of special taxes on said property sufficient to pay the costs of such Services and costs
incidental thereto; and
WHEREAS,the City Council is authorized by Article 3.5(commencing with Section 53339)
of Chapter 2.5 of Part 1 of Division 2 of Title 5 of the California Government Code, commonly
known as the "Mello-Roos Community Facilities Act of 1982," (the "Act") to annex territory to the
District by complying with the procedures set forth in said Article 3.5.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Rancho
Cucamonga, California, hereby:
SECTION 1. Recitals. The above recitals are true and correct and are hereby
incorporated into this resolution.
SECTION 2. Name of District. The name of the existing The Resort at Empire
Lakes Community Facilities District No. 2018-01 of the City of Rancho Cucamonga.
SECTION 3. Intention. The City Council declares its intention to conduct
proceedings pursuant to said Article 3.5 for the annexation to the District of the territory described
in Exhibit "B" attached hereto. The City Council determines that the public convenience and
necessity require that such territory be annexed to the District.
SECTION 4. Description of Territory Proposed To Be Annexed; Annexation Map.
The territory proposed to be annexed to the District is described in Exhibit "B" attached hereto
Resolution No. 2024-003— Page 1 of 6
and by this reference made a part hereof. Such territory is also shown and described on the map
thereof entitled "Annexation Map No. 1, The Resort at Empire Lakes Community Facilities District
No. 2018-01 of the City of Rancho Cucamonga" which is on file with the City Clerk (the
"Annexation Map").
SECTION 5. Types of Services; Incidental Expenses. Services authorized to be
financed by the District are set forth in Exhibit"A." The District shall also finance costs associated
with the determination of the amount of and the levy and collection of special taxes which are
levied to provide such services and costs otherwise incurred in order to carry out the authorized
purposes of the District.
SECTION 6. Special Taxes. Except where funds are otherwise available, special
taxes sufficient to pay the costs of the Services provided for in Section 3 above and the annual
administrative expenses of the City and the District in determining, apportioning, levying and
collecting such special taxes, shall be annually levied within the District. Pursuant to Section
53340 of the California Government Code,the special taxes shall be collected in the same manner
as ordinary ad valorem property taxes are collected and shall be subject to the same penalties
and the same procedure, sale, and lien priority in case of delinquency as is provided for ad
valorem taxes. However, under no circumstances shall the special tax levied against any parcel
subject to the levy of the special tax pursuant to the rates and method of apportionment 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%). The rate and method of apportionment of said
special taxes shall be as set forth in Exhibit"C"attached hereto and by this reference made a part
hereof.
SECTION 7. Adoption of Annexation Map. Pursuant to Section 3110.5 of the
Streets and Highways Code, the City Council adopts the Annexation Map as the map of the area
proposed to be annexed to the District. Pursuant to Section 3111 of said Code, the City Clerk
shall file the original of the Annexation Map in his or her office and shall file a copy of the
Annexation Map with the County Recorder of the County of Los Angeles no later than 15 days
prior to the date of the hearing specified in Section 10 hereof.
SECTION 8. Exempt Properties. Pursuant to Section 53340 of the California
Government Code, properties of entities of the state, federal, and local governments shall be
exempt from the levy of special taxes of the District.
SECTION 9. Necessity. The City Council finds that the Services described in
Section 3 hereof are necessary to meet increased demands placed upon the City as a result of
development occurring within the boundaries of the proposed annexation of territory to the District.
SECTION 10. Hearinq on Annexation of Territory. A public hearing on the
annexation of territory into the District shall be held at 7:00 p.m. on March 20, 2024, or as soon
thereafter as the City Council may consider the matter, in the regular meeting place of the City
Council being 10500 Civic Center Drive, Rancho Cucamonga, California.
SECTION 11. Notice. The City Clerk shall publish a notice of the time and place of
said hearing as required by Section 53322 of the California Government Code, and shall also give
notice of the time and place of said hearing by first-class mail to each registered voter and to each
landowner within the proposed community facilities district as prescribed by Section 53322.4 of
said Code. Said notice shall be published at least seven (7) days and mailed at least fifteen (15)
Resolution No. 2024-003— Page 2 of 6
days before the date of the hearing, and shall contain the information required by said Section
53322.
SECTION 12. Report. The officers of the City who are responsible for providing
the Services to be financed by the District, including the territory proposed to be financed, if it is
approved, are hereby directed, pursuant to the requirements of Section 53321.5 of the California
Government Code to study the proposed annexation and, at or before the time of said hearing,
file or cause to be filed a report with the City Council containing a brief description of the Services
by type and an estimate of the cost of providing those Services and the incidental expenses to be
incurred in connection therewith.All such reports shall be made a part of the record of the hearing
to be held pursuant to Section 10 hereof.
SECTION 13. Description of Votinq Procedures. The voting procedures to be
followed in conducting the election on the proposition with respect to the levy of special taxes
within the territory proposed to be annexed to the District shall be as follows:
(a) If at the time of the close of the public or protest hearing (hereinafter
referred to as the "protest hearing") at least 12 persons are registered to vote within the
territory proposed to be annexed to the District, the election shall be conducted by the City
Clerk, and shall be held on a date selected by the City Council in conformance with the
provisions of Section 53326 of the California Government Code ("Section 53326") and
pursuant to the applicable provisions of law regulating elections of the City, insofar as they
may be applicable, and pursuant to Section 53326 the ballots for the election shall be
distributed to the qualified electors of the territory proposed to be annexed to the District
by mail with return postage prepaid and the election shall be conducted as a mail ballot
election.
(b) If at the time of the close of the protest hearing, and for at least the
preceding 90 days, less than 12 persons have been registered to vote within the territory
proposed to be annexed to the District, and pursuant to Section 53326, the vote is
therefore to be by the landowners of that territory, with each landowner of record at the
close of the protest hearing having one vote for each acre or portion of an acre of land
that he or she owns, the election shall be conducted by the City Clerk as follows:
(1) The election shall be held on the earliest date following the
conclusion of the protest hearing upon which it can be held pursuant to Section
53326 which may be selected by the City Council, or such earlier date as the
owners of land within the territory proposed to be annexed to the District and the
City Clerk agree and concur is acceptable.
(2) Pursuant to Section 53326, the election may be held earlier
than 90 days following the close of the protest hearing if the qualified electors of
the territory proposed to be annexed to the District waive the time limits for
conducting the election set forth in Section 53326 by unanimous written consent
and the City Clerk concurs in such earlier election date as shall be consented to
by the qualified electors.
(3) Pursuant to Section 53326, ballots for the election shall be
distributed to the qualified electors by the City Clerk by mail with return postage
prepaid or by personal service.
Resolution No. 2024-003— Page 3 of 6
(4) Pursuant to applicable provisions of law regulating elections
of the City, which govern the conduct of mail ballot elections, and Division 4
(commencing with Section 4000) of the California Elections Code with respect to
elections conducted by mail, the City Clerk shall mail or deliver to each qualified
elector an official ballot in a form specified by the City Council in the resolution
calling the election, and shall also mail or deliver to all such qualified electors a
ballot pamphlet and instructions to voter, including a sample ballot identical in form
to the official ballot but identified as a sample ballot, a statement pursuant to
Section 9401 of the said Code, an impartial analysis by the City Attorney pursuant
to Section 9280 of the said Code with respect to the ballot proposition contained
in the official ballot, ballot arguments and rebuttals, if any, pursuant to Sections
9281 to 9287, inclusive, of said Code, a return identification envelope with prepaid
postage thereon addressed to the City Clerk for the return of voted official ballots,
and a copy of this resolution; provided, however, that such statement, analysis and
arguments may be waived with the unanimous consent of all the landowners of the
territory proposed to be annexed to the District and shall be so stated in the
resolution adopted by the City Council calling the election.
(5) The official ballot to be mailed or delivered by the City Clerk
to each landowner-voter shall have printed or typed thereon the name of the
landowner-voter and the number of votes to be voted by the landowner-voter, and
shall have appended to it a certification to be signed by the person voting the
official ballot which shall certify that the person signing the certification is the
person who voted the official ballot, and if the landowner-voter is other than a
natural person, that he or she is an officer of or other person affiliated with the
landowner-voter entitled to vote such official ballot, that he or she has been
authorized to vote such official ballot on behalf of the landowner-voter, that in
voting such official ballot it was his or her intent, as well as the intent of the
landowner-voter, to vote all votes to which the landowner-voter is entitled based
on its land ownership on the proposition set forth in the official ballot as marked
thereon in the voting square opposite such proposition, and further certifying as to
the acreage of the landowner-voter's land ownership within the territory proposed
to be annexed to the District.
(6) The return identification envelope delivered by the City Clerk
to each landowner-voter shall have printed or typed thereon the following: (i) the
name of the landowner, (ii) the address of the landowner, (iii) a declaration under
penalty of perjury stating that the voter is the landowner or the authorized
representative of the landowner entitled to vote the enclosed ballot and is the
person whose name appears on the identification envelope, (iv) the printed name
and signature of the voter, (v)the address of the voter, (vi)the date of signing and
place of execution of said declaration, and (vii) a notice that the envelope contains
an official ballot and is to be opened only by the City Clerk.
(7) The information-to-voter form to be mailed or delivered by
the City Clerk to the landowner-voters shall inform them that the official ballots
shall be returned to the City Clerk properly voted as provided thereon and with the
certification appended thereto properly completed and signed in the sealed return
identification envelope with the certification thereon completed and signed and all
other information to be inserted thereon properly inserted by 7:30 o'clock p.m. on
the date of the election.
Resolution No. 2024-003— Page 4 of 6
(8) Upon receipt of the return identification envelopes which are
returned prior to the voting deadline on the date of the election, the City Clerk shall
canvass the votes cast in the election, and shall file a statement with the City
Council at its next regular meeting regarding the results of such canvass and the
election.
The procedures set forth in this section for conducting the election may be modified
as the City Council may determine to be necessary or desirable by a resolution subsequently
adopted by the City Council.
SECTION 14. Certification. The City Clerk shall certify the passage and adoption
of this resolution.
Resolution No. 2024-003— Page 5 of 6
PASSED, APPROVED, and ADOPTED this 61h day of February, 2024.
. 4 1
L. Dennis Michael, M or
ATTEST:
e. d�
J ce C. Reynolds, ity Clerk
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss
CITY OF RANCHO CUCAMONGA )
I, Janice C. Reynolds, City Clerk of the City of Rancho Cucamonga, do hereby certify
that the foregoing Resolution was duly passed, approved, and adopted by the City Council of
the City of Rancho Cucamonga, at an Adjourned Regular Meeting of said Council held on the
6' day of February, 2024.
AYES: Hutchison, Kennedy, Michael, Scott, Stickler
NOES: None
ABSENT: None
ABSTAINED: None
Executed this 7th day of February, 2024, at Rancho Cucamonga, California.
nice C. Reynolds, tity Clerk
Resolution No. 2024-003— Page 6 of 6
EXHIBIT A
DESCRIPTION OF SERVICES
The types of services (the "Services") proposed to be provided for and financed by the
proposed Annexation No. 1 to The Resort at Empire lakes Community Facilities District No. 2018-
01 of the City of Rancho Cucamonga (the "Community Facilities District') are:
(a) (i) the maintenance of streets, public trails and trailhead improvements, landscaped
areas, parkways, medians, and parks and recreation improvements and public right-
of-ways, including, but not limited to, street trees, fencing, irrigation systems,
sidewalks, drainage systems, signs, monuments, graffiti removal, replacement, repair
or rehabilitation of playground equipment, sports fields, parking lots, restrooms, sport
field lighting, street lighting, traffic signals and appurtenant facilities and other
improvements placed in parks, trails medians, landscaped areas, or public right-of-
ways, furnishing of water, electric current or energy, gas, or other illuminating agent
for the operation of any improvement within the City of Rancho Cucamonga, (ii) the
equipping, furnishing and maintenance of public safety improvements; (iii) the
furnishing of any service authorized under the Act, as may be amended from time to
time, (iv) the furnishing of electric current, materials, contracted services, and the
necessary maintenance, replacement, and repair required to keep such improvements
in operational and satisfactory condition; and (v) the establishment of a reserve fund
for the replacement of any such improvements; and
(b) the incidental expenses which will be incurred, including but not limited to: (i) all costs
associated with the formation of the proposed Community Facilities District, the
determination of the amount of and collection of special taxes, the payment of special
taxes, and costs otherwise incurred in order to carry out the authorized purposes of
the Community Facilities District, and (ii)any other expenses incidental to the provision
of the Services.
A-1
EXHIBIT B
LEGAL DESCRIPTION OF PROPERTY
The Property that is subject to this petition is identified as San Bernardino County,
Assessor's Parcel Number: 0209-272-20-0-000.
B-1
. PROPOSED BOUNDARIES OF
ANNEXATION N0:1 TO
THE RESORT AT EMPIRE LAKES COMMUNITY FACILITIES DISTRICT NO.2018-01
OF THE CITY OF RANCHO CUCAMONGA
CRY OF RANCHO CUCAMONGA
COUNTY OF SAIT13EMIAROU70
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EXHIBIT C
RATE AND METHOD OF APPORTIONMENT
FOR THE RESORT AT EMPIRE LAKES COMMUNITY FACILITIES IDISTRICT NO.2018.01
OF THE CITY OF RANCH6CUCAMONGA
A Special Tax shall be levied and collected within The Resort at Empire Lakes Commnur ity Facilities District
No.201&-01("CFD of.the City of Rancho Cucamonga each Fiscal Year commencing with Fiscal
Year 2019f20 in an amount determined by the application of the procedures described below.All of the
real property(as defined beloiv)in CFD 201&01.unless exempted by paw or by the provisions hereof,shall
be taxed for the purposes of,to the extent,and in the manner herein prcWjded.
A. DEFINITIONS
The terms heneinafter set forth have the followiing meaning:
"Accessary Unit"means a secondary residential unit.of limited size(e.g.,graamy cottage,second
unit)that shares an Assessors Parcel with a Residential Dwelling Unit of Residential Property.
"Acreage"or"Acre"means the(land area of an Assessors Parcel as shown on an Assessor's Parcel
Map or in the Assessor's Data for each Assessors Parcel.In the event the Assessor's Parcel Map or
Assessor's Data shoals no acreage,the Acreage for any Assessor's parcel shall be determined by the
CFD Administrator based upon the applirable final map,parcel map,condominium plan,or other
recorded County parcel map or,calculated using available spatial data and geographic information
systems(GIS). The square footage of an Assessor's Parcel.is equal to the Acreage of such parcel
multiplied by 43,560.
"'Act" means the Mello-Roos Community Facilities Act of 1982, as amended,daeing Chapter 2.5,
Division 2 of Title S 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 201M3 including,but not limited to,the following:.the:costs of computing
the Special Taxes and preparing the annual Specialgaxcollection schedules(whether by the City,the
CFD Administrator,or both),the costs of collecting the Special Taxes(whether by the County,the
City,ar otherwise);the costs to the City.CFD 2018-01,or any designee thereof in complying with
disclosure requirements;the costs associated with preparing Special Tax disclosure statements and
responding to public inquiries regarding the Special Taxes,and the costs of the City,CFD 2018-01,or
any designee thereof related to any'appeal of the levy or application of the Special Tax.
Administrative Expenses shall also include amounts estimated at advanced:by the City of Empire
Lakes CFO 2018-01 for any other administrative purposes,including,but not limited to,atiorney's.
fees,proposed formation of CIF®2018-01,or any other expenses incidenta9 to the provision of the
Services
"Assessors Data"means Acreage oT other Assessor's Parcel information contained in the records of
the Assessor of.the County_
City of Rancho Cucamonga
The Resort at Empire Lakes Community Facilities District No.201$-DT Page 1
C-1
"Assessor's Parcel".means a lot or parcel sinmvn on an Assessors Parcel Map with-an assigried
Assessor`s Parcel number.
"Assessor's Parcel Map"means an official rnap of the assessor of the County designating parcels by
an Assessor's Ward noumber_
"Authosixed Services"means the public services authorized to the financed,in whole or in.part,,by
CFITD 201g-D1 vih ch are generally describEd as follDvis:
(a) Q i)the maintenance®f'streets,public trails and traifhead improvements,landscaped areas; .
parkways,mediansan d.parks and recreation improvements and publicrnght-of-ways,ianclaudieng,,but
.not Hmited to, street gees, fencing; irrugptnon, systems, sidewalIks, drainage systems, signs,
monuments;graffiti removal;replacement,repair or rehabilitation of playground equiprment,sports
fields, parking lots, restroom5, sport field.Vighting,street lighting.,.traffic signals and appurtenant
facifaties and other'improvements placed m parks,trails medians,bandscaped areas,or public ryght-
of-wayas, furnishing of water, etectrrr current or energy, gas., or other illuminating agent for the
operation of.any improvement%Wthino the City; [ii)the equipping,furnishing;and maintenance of
public safety improvements;(Bel the furnishing of any, service authorized under the Ad,as may be
amended from time to time;Suva the furnishing of electric current.;materials,contracted services,
and the necessary maintenance,replacement,and repair required to keep such improvements in
operational and sapisffactary condMon, and Jv) the estabfishmerit of a reserve fund for the
replacement of any southimprovements;and
dhf the incidental expenses which will the incurred,including but not limited to: (i) all costs
associated with tine forimaition of the proposed communityfaciFities district,the determination of the
amount of and collection of special taxes,, he payment of special taixesr aand costs otherwise incurred
in order to carry out the authorized purposes of the community facilities district;and(H)any other
expenses incidental to.the provasidn of the services.
"CFD AdmioiMrator°t,weans an offfucial of the City,or designee thereof,responsible for determining
the 5peciail Tax Requirement and proWdiing for the levy and Collection of tine Special Taxes.
"City"means the City of Rancho Cucamonga_ .
'City Council'means the City CouncN of the City of Rancho Cucamonga,acting as the legislature body
of CFD 201"1.
"CourW means the County of.Sari Bernardino_ . .. ...
"Developed Property"means for each Fikid Year,all Taxable Prdperty;:ffor which a building permit
was issued.prior to the March Sst preceding the'Fiscal year far which the Special Tax is being le-vied.
"CFD 2029-011",Weans.The Resort at Empire takes CDrrim unityv Facilities.Distract No.2418-01 of the
City of RanchD Cucamonga.
City of Rancho Cucamonga
The resort at Empire[tikes Comm unity'Fa®Mde9 District No..29IM11'' Page 2
C-2
"Equivalent Benefit Unit"or"EB W means the units assigned to all Assessor's Parcels of Developed
Property based.on the classification for their parcel and Acreage pursuant to Section B of this Rate
and Method of Apportionment.
"Exempt Property"means all Assessor's Parcels that are exempt from the Special Tax pursuant to
Section E.
"Fiscal Year"means the period starting lily 1 and ending on the following tune 30.
"Homeowner Assoc➢ation PrdperW means any property%vithin the boundaries of CFD 201"1
which is owned by a homeowners'or property owners'association, including any master or,sub-
association as of January 1 of the prior Fiscal Year.
#,maximum Annual Spmlat Tait"means the modmum Special Tax,determined in accordance with
the provisions of Section C below,which may be leveed in any Fiscal Year on any Assessor's Parcel of
Taxable Property.
"Mixed Use Property"means all Assessor's Parcels that have been classified by the Citgto allow both
Residential Property and Non-Residential Property uses on each such Assessor's Parcel.. For an
Assessor's Parcel of M ixed Use Property,each Land Use Class thereon is subject to taxation pursuant
to the provisions of Sections a and C regardless of the geographic orientation of such Land Use
Classes on such Assessor`s Parcel.
"Non-Residential Property" means all Assessor's Parcels of Developed Property within the
boundaries of CFD 2018-01 for which a building permiit(sl has been issued for a non-residential
structure(s).
"Proportionately"means forTaxable Property that the.ratio of the Special Tax levy to,the Maximum
Annual Special Tax is equal for.ad Assessor's Parcels within each classification(Residential Property,
Non-Residential Property,and Undevelpped;Property)within CFO 2018-01.
"Public Property"meansany.praperty.which(al is owned bya public agency,(b(has been irrevocably
offered for dedication to a public agency„or(c)is designated with specific boundaries and acreage
on a final subdivision map as properttyt Which will he 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 DwAling Unit"means any uesEdential dwelfing unit constructed or to be constructed for
habitable➢ruing purposes located on an Assessoe s Parcel as Indicated in the records of the County
Assessma,or,if not indicated,as otherwise determined by the.CFD Administrator based on available
official Enformation,including building permit(s)issued.An Accessory Unit that shares an Assessor's
Parcel with a Residential Dwe[]Eng Unit of Residential Property shall not be considered a separate
Residential Dwelling Unit for purposes of calculating the Special Tail.
. City of Rancho Cucamonga.
The Resort et Empire Lakes Community Fadl%es District No--20 9-DI Page 3
C-3
"Residential PibpeTW means all RAssem&s.Parcels of Developed Property within the boundaries of
CFD 2@1&DI for which a building parmit(s)has been issued for purposes of constructing one air more
Residential Dwelling Units.
"Spetiid Tax"means the special tax to be lewfed in each Fiscal year an each Assessor's Parcel of
Taxable Property to fund the Special Tax fRequirernent:
"Special Tax:Requiremene means that'amount of Special Tax revenue required in any Fiscal Year
far CFD 2918-01 to:(i)pay for the Authorized Services;CH)pay Administrative Expenses;(iii)pay any
amounts required to establish ci:replenish any repair and:cgntingency funds,capital improvement
funds,or reserve funds far CFO 201,8.01;and(iv)pay fax reasonably anticipated delinquent Special
Taxes based on the.delinquency rate for 5peeial Taxes levied in the preuaous F-e;ral Year;less(vg a
credit for funds available to,reduce the annual Special Tax levy, as determined by the CFD
Adniieuistrator.
"State"means the State of Cahfornia.
'Taxable property"means all•of the Assessor's Parcels within the boundaries of CFI)2018-01 that
are not exempt from the Special Tax pursuant to late or Section E bdow-
'Undeveloped Property"means each,Assessor's Parcel of Taxable Property within the boundaries
of CFD Z01&la1 that is not classified)as Developed Property.
B. ASSIGNMENT TO LAND USE C ATEGOR1ES AND FBUS
On,or around,July 1 of each Fiscal Near,the CFO Administrator shall determine the valid Assessor's
Parcel numhersforthe.current Fiscal Year forall property within CFD 2018 d 1.Each Assessor's Parcel
of Taxable Property within CFD 201M1 shad be classified as Residential Property,.Non-Residential
Pro.perry,Mixed Use Property,or Undeveloped PrDperty,acid shall be subject to the levy of annual
Special Taxes determined pursuant to Section C belowr.
City of Rancho Cucamonga
The Resort at Empire Lakes Community Fari ties District No.2-018.-0I Page 4
C-4
For each Assessor's Parcel of Developed Piapert f EBLJs shall be assigned according to the table
byelaw:
Property Larstly Use Equivalent Benefit unit Assignment
Residential Property 1 EBU Per Residential Dwelling chit
Nunn-l$esEdential Property 1 Acre
2'EBLJ's Per Faecal
or less
Nan-Residential Property
greater than 1 Acre 2 EBUs per Acre or partEan thereof
The EBU assignment for each Assessor's Parcel of Mixed
Use Prapertyr is equal the total.o_f dib the Assigned Special
Tax that would be applicable to such Assessor's Parcel if
-Mixed Use Property it was dlassified only+as.Residential Property and(H)the
Assigned Special Tax that would be applicable to such
Assessor's Parcel if it was classified as Non-Residential
Property.
C: MAXIMUM ANNUAL SPECIAL TAIL
The Maxaunum Annual Special Tax for each Assessor's Parcel that may be levied in any Fiscal Year is
shown belo -
Development stools 2019/20 Special Tax
Developed Property $318_94 per EBU
Undeveloped Praperty $5,234.20 pet Acre
On July 1 of each Fiscal Year,commencing an July 1,20.200 the dollar amount per EBU for Developed
Property and the dollar amount per acre of Undeveloped Property shall be increased by a minimum
Of two percent 12%)to a maxiunUM of six percent�696h,determined an an annual basis as needed to
satisfy the Special Tax Requirement.
D. METH60 OF APP01MOAIMENT OF THE SPECIAL TAIL
Commencing with.Fiscal Year 2019/20,a,nd for each subsequent Fiscal Year,the CFD Administrator
shall determine the Special Taut Requirement and shall levy the Special Tax on each Anssessoes Parcel
of Taxable Property !until the amount of Special Taxes equals the,Special Tax Requirement-The
Special Taxes shall be levied each Fiscal tepr as follotivs:
First:D..eterm ine the Special Tax-Requirement.
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The Resort at Empire Lakes Community Faeilities Distract Igo-201g-01 Page S
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Second: The Special Tax shall be leaded Proportionately on each Assessor's Parcel of Developed
Property at a rate of up to 3UG%of the applicable Maximum Annual Special Tax as needed to satisfy
the Special Tax Requirement:
Third:If additional.moneys are needed to s0fisk the special Tax Requirement after the second step
has been caampleted, the Special Tax shall be levied Proportionately an each Assessor's Parcel of
Undeveloped Property at a rate of up to 100%off the applicable Maximum Annual Special Tax to
satisfy the Special Tax Requirement.
E. EXEMPTIONS
The CFD Administrator shall classifil the following Assessor's Parcels as Exempt Property:.(i)Publie
Property,(ii)HomeoaMer Association Properttj,and(Oil and Assessor's Parcels with public or utility
easements making impractical their utilization for any use other than the purposes set forth in the
easement.
if the.use of art.Asses5w's Parcel of Exempt Property changes so that such Assessor's Parcel is no
longer classified as one of the uses;set forth above that vioauld make such Assessor's Parcel eligible
to be classified as Exempt Property,,such Assessor's Parcel shall cease to be classified as Exempt
Property and shall be deemed to he Taxable Property.NgtA!lthstanding'any other provision of this
Rate.and Method of Apporti6nment off special Tax, nai. special Taxes shall be leaded an Public
Property,except as othenvase provided in Sections 5331-3 and 533175 of the Act.
F. REVIEWIAPPEAL
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 three(3:)calendar yeass.after having paid the special'Taxes that are disputed,and the appellant
must be-current in all payrtments pf�peejal Taxes.In addition,du ring the term of the appeal process,
all Special Taxes lensed must he paid on or before the payment date established when the levy was
made_
The appeal must specify the reasons avihyf the appellant claims the Special Taxes are in error.The CFD.
Administrator shall revaeiv the appeal,meet with the appellant if the CFD Administrator deems
necessary,amd:adadse the appellant of its determination.
If the property owner disagrees With the CFD Administrator" decision relative to the appeal,the
owner may then.file a written appeal with the City Council whose subsequent decision shall be final
and bonding-an 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, the CFD Administrator shall take any of the follozving actions,:in order of priority,in order to
correct the error
(i) amend the levy of Special Taxes for the current fiscal year prior to the payment date; .
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The Resort at Empire Lakes.Commuuunity Faeihtues District No.ZD1•B.-M Page G.
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(ii) require CFn 201"1 to reimburse the current property owner the amount of the
overpayment to the extent of available funds of CFD No.2019 01,or
(Ili) grant a credit against,eliminate or reduce the future Special Taxes levied on the property
owner's property%vithin CFD No.MIS 1 in the amount of the overpayment.
This.piocedure shall be exclusive and its exhaustion by any property oviner shall be a condition
precedent to filing any legal action bysuch owner.
G. INTERPRETATION OF RATE AND METHOD OF APPORTIONMENT
The City reserves the right to make minor admiioistrative and technical changes to this document
that do not materially affect the rate and method of apportioning the Special Tax. In addition,the
interpretation and applicatuorn of any section of this document shall be at 6g 0ty°s discretion.
lnterpretaiions.rnay 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.
H. MANNER OF COLLECTION
The annual Special Tax shall she collected in the same manner and at the same time as ordinary ad
valom ru property taxes,provided,howewer,that the City may directly hill the Special Tax and may
collect Special Taxes at a different time or in a different manner as necessary to meet its financial
obligations. .
1. PREPAYMENT OF SPECIALTAX
The Special Tax may not the prepaid.
J. TERM OF SPECIAL TAX
The Special Tax shall be levied,commencing in Fis®I Year 201P/2m,as needed to fund the Special
Tax Requirement,in perpetuity.
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CITY OF RANCHO CUCAMONGA
RESORT AT EMPIRE LAKES COMMUNITY FACILITIES DISTRICT NO.2010
AnAclBBIAF91lT 1
MAXIMUM SPECIAL TAX RATES
2023P24 Maximum
Development Status Special Tax.
Developed Property $307A5 per LBU
Undeirelopsd Property 6,3601AG par Acre
an July 1 of each Fiscal Year,commending an July 1,24124,tees dollar amount pair EBU for Developed
property and Um dollar_amount per acre,of Undeueiaped Property shall be increased by a minimum
cf bma percent(2%)to a:maxinfurtu of six percent(G%a),determined on are annual basis as needed to
satisfy the Special Tax Requirement
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