HomeMy WebLinkAboutFD 2024-006 - Resolution RESOLUTION NO. FD 2024-006
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE RANCHO
CUCAMONGA FIRE PROTECTION DISTRICT, RANCHO CUCAMONGA,
CALIFORNIA, ACTING AS THE LEGISLATIVE BODY OF COMMUNITY
FACILITIES DISTRICT NO. 88-1, DECLARING ITS INTENTION TO
AUTHORIZE THE ANNEXATION OF TERRITORY (ANNEXATION NO.
88-24-1) TO COMMUNITY FACILITIES DISTRICT NO. 88-1
WHEREAS, the Board Of Directors of the Rancho Cucamonga Fire Protection District, California,
("Board of Directors"), formed a Community Facilities District 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 (the "Act'). The Community Facilities District has been
designated as Community Facilities District No. 88-1 (the "District'); and,
WHEREAS, the Board of Directors desires to initiate proceedings to consider the annexation of
certain real property to the District(the "Territory"); and
WHEREAS, a map entitled "Annexation Map No. 88-24-1 to Community Facilities District No. 88-
1 Rancho Cucamonga Fire Protection District, County of San Bernardino, State of California" (the
"Annexation Map") showing the Territory proposed to be annexed to the District has been submitted, the
map has been previously approved and a copy of the map shall be kept on file with the transcript of these
proceedings; and
WHEREAS, the Board of Directors now desires to proceed to adopt the Resolution of Intention to
annex the Territory to the District, to describe the territory included within the District and the Territory
proposed to be annexed thereto, to specify the facilities and services to be financed from the proceeds of
the levy of special taxes within the Territory, to set and specify the special taxes that would be levied within
the Territory to finance such facilities and services, and to set a time and place for a public hearing relating
to the annexation of the Territory to the District.
NOW, THEREFORE, the Board of Directors of the Rancho Cucamonga Fire Protection District
does hereby resolve as follows:
1. Recitals. The above recitals are all true and correct.
2. Legal Authority. These proceedings for annexation are initiated by this Board of Directors
pursuant to the authorization of the Act.
3. Intention to Annex; Description of the Territory and the District. The Board of Directors
hereby determines that the public convenience and necessity requires that the Territory be added to the
District and this Board of Directors declares its intention to annex the Territory to the District.
A description of the Territory is as follows:
All that property within the Territory proposed to be annexed to the District, as such property is
shown on the Annexation Map as previously approved by the Board of Directors, a copy of which is on file
in the Office of the Secretary and shall remain open for public inspection.
A general description of the Territory included in the District is hereinafter described as follows:
All that property and territory as originally included within the District and as subsequently annexed
to the District, as such properties were shown on original maps of the District and the territories
subsequently annexed to the District, all as approved by this Board of Directors and designated by the
Resolution No. FD 2024-006 - Page 1 of 12
name of the District, reference is made to the attached and incorporated Exhibit"A"(the"Annexation Map").
Copies of such maps are on file in the Office of the Secretary and have also been filed in the Office of the
County Recorder.
4. Services and Facilities Authorized to be Financed by the District. The services that are
authorized to be financed by the District from the proceeds of special taxes levied within the existing District
are generally described in Exhibit "B" (the "Services and Facilities") attached hereto and incorporated
herein by this reference and all costs associated the District, administration of the District, the
determination of the amount of special taxes to be levied, the costs of collection any special taxes, and
costs otherwise incurred in order to carry out the authorized purposes of the District. If and to the extent
feasible the Services and Facilities shall be provided in common within the existing District and the
Territory.
5. Special Taxes. It is the further intention of this Board of Directors body that, except where
funds are otherwise available, a special tax sufficient to pay for the Services and Facilities and related
incidental expenses authorized by the Act, secured by recordation of a continuing lien against all non-
exempt real property in the Territory, will be levied annually within the boundaries of such Territory. For
further particulars as to the rate and method of apportionment of the proposed special tax, reference is
made to Exhibit"C" (the "Special Tax Formula"), which is attached hereto and incorporated herein by this
reference and which sets forth in sufficient detail the method of apportionment of such special tax to allow
each landowner or resident within the proposed Territory to clearly estimate the maximum amount that
such person will have to pay.
The special tax proposed to be levied within the Territory shall be equal to the special tax levied to
pay for the Services and Facilities in the existing District, except that a higher or lower special tax may be
levied within the Territory to the extent that the actual cost of providing the Services and Facilities in the
Territory is higher or lower than the cost of providing those Services and Facilities in the existing District.
Notwithstanding the foregoing,the special tax may not be levied at a rate which is higher than the maximum
special tax authorized to be levied pursuant to the special tax formula.
The special taxes herein authorized 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; however, as applicable, this legislative body may, by
resolution, establish and adopt an alternate or supplemental procedure as necessary. Any special taxes
that may not be collected on the County tax roll shall be collected through a direct billing procedure by the
Rancho Cucamonga Fire Protection District, acting for and on behalf of the District.
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, a continuing lien to secure each levy of the special tax shall
attach to all non-exempt real property in the Territory 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.
The maximum special tax rate authorized to be levied within the District shall not be increased as
a result of the annexation of the Territory to the District.
6. Public Hearing. NOTICE IS GIVEN THAT ON THE 17TH DAY OF JULY 2024, AT THE
HOUR OF 7:00 O'CLOCK P.M., IN THE REGULAR MEETING PLACE OF THE BOARD OF DIRECTORS,
BEING THE COUNCIL CHAMBERS, 10500 CIVIC CENTER DRIVE, RANCHO CUCAMONGA,
CALIFORNIA 91730, A PUBLIC HEARING WILL BE HELD WHERE THIS BOARD OF DIRECTORS WILL
CONSIDER THE AUTHORIZATION FOR THE ANNEXATION OF THE TERRITORY TO THE DISTRICT,
THE PROPOSED RATE AND METHOD OF APPORTIONMENT OF THE SPECIAL TAX TO BE LEVIED
WITHIN THE TERRITORY AND ALL OTHER MATTERS AS SET FORTH IN THIS RESOLUTION OF
INTENTION. THAT AT THE ABOVE-MENTIONED TIME AND PLACE FOR PUBLIC HEARING ANY
Resolution No. FD 2024-006 - Page 2 of 12
PERSONS INTERESTED, INCLUDING TAXPAYERS AND PROPERTY OWNERS, MAY APPEAR AND
BE HEARD, AND THAT THE TESTIMONY OF ALL INTERESTED PERSONS FOR OR AGAINST THE
ANNEXATION OF THE TERRITORY OR THE LEVYING OF SPECIAL TAXES WITHIN THE TERRITORY
WILL BE HEARD AND CONSIDERED.
ANY PROTESTS MAY BE MADE ORALLY OR IN WRITING. HOWEVER, ANY PROTESTS
PERTAINING TO THE REGULARITY OR SUFFICIENCY OF THE PROCEEDINGS SHALL BE IN
WRITING AND SHALL CLEARLY SET FORTH THE IRREGULARITIES OR DEFECTS TO WHICH
OBJECTION IS MADE. ALL WRITTEN PROTESTS SHALL BE FILED WITH THE CITY CLERK PRIOR
TO THE TIME FIXED FOR THE PUBLIC HEARING. WRITTEN PROTESTS MAY BE WITHDRAWN AT
ANY TIME BEFORE THE CONCLUSION OF THE PUBLIC HEARING.
7. Majority Protest. If a written majority protest against the proposed annexation of the
Territory to the District is filed, and such protests are not withdrawn so as to reduce the protests to less
than a majority, no further proceedings shall be undertaken for a period of one year from the date of the
decision by the Board of Directors on the issues discussed at the public hearing.
8. Election. If following the public hearing described in the Section above, the Board of
Directors determines to proceed with the annexation of the Territory to the District, a proposition shall be
submitted to the qualified electors of the Territory. The vote shall be by registered voters within the
Territory; however, if there are less than 12 registered voters, the vote shall be by landowners, with each
landowner having one vote per acre or portion thereof within the Territory.
9. Notice. Notice of the time and place of the public hearing shall be given by the City Clerk
by causing the publication of a Notice of Public Hearing in a legally designated newspaper of general
circulation, said publication pursuant to Section 6061 of the Government Code, with said publication to be
completed at least seven (7) days prior to the date set for the public hearing.
A copy of this Resolution shall be transmitted to the City Council of the City of Rancho Cucamonga as
required by the Act.
Resolution No. FD 2024-006 - Page 3 of 12
PASSED, APPROVED AND ADOPTED this 5th day of June, 2024.
r
L. Denni Michael, residey
ATTEST:ov
/
J
J ice C. Reynolds, ecretary
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 held on the 5th day of
June, 2024.
AYES: Hutchison, Kennedy, Michael, Scott
NOES: None
ABSENT: Stickler
ABSTAINED: None
Executed this 6th day of June, 2024, at Rancho Cucamonga, California.
O*U �E
e�%vv
nice C. Reynolds, Secretary
Resolution No. FD 2024-006 - Page 4'of 12
SHEET OF ANNEXATION MAP 88-24-1 OF
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COMMUNITY FACILITIES DISTRICT NO 88-1
OF THE RANCHO CUCAMONGA FIRE PROTECTION DISTRICT
LEGAL DESCRIPTION COUNTY OF SAN BERNARDINO,STATE OF CALIFORNIA
ASSESSOR PARCEL NUMBER:0225-122-71-0000 4
PARCEL MAP 3368 PARCEL 4 a
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U) J ON WUXR NOTE:THIS ANNEYATION MAP SHALL GOVERN FOR ALL DEDULS AS TO THE EXTEND OF THE
O CTYENGOIEER TERRITORY ANNEXED TO THE ABOVE REFERENCED COMMUNITY FACILITIES DISTRICT
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at RANCHO CUCAMONGA FIRE PROTECTION DISTRICT CERTIFICATION Z
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FILED IN THE OFFICE OF THE SECRETARY OF THE RANCHO CUCAMONGA
FIRE PROTECTION DISTRICT.CALIFORNIA,THLS_DAY 202i
0 ' JANICE C.REYNOLDS,SECRETARY Z D m
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N Q 1 HEREBY CERTIFY THAT THE WITHIN MAP SHOWING BOUNDARIES OF 111
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3 TERRITORY PROPOSED TO BE ANNEXED TO,COMMUNITY FACILITIES W
DISTRICT NO.88-1 OF THE RANCHO CUCAMONGA FIRE PROTECTION
W DISTRICT,COUNTY OF SAN BERNARDINO,STATE OF CALIFORNIA,WAS O N
APPROVED BY THE BOARD OF DIRECTORS OF SUCH FIRE PROTECTION -
A DISTRICT AT A REGULAR MEETING THEREOF,HELD ON THE DAY
Ix r• OF 2024,BY ITS RESOLUTION NO. .THIS Z D
cy) Q ANNEXATION MAP AMENDS THE BOUNDARY MAP FOR COMMUNITY
___ nI FACILITIES DISTRICT NO.88-1 OF THE RANCHO CUCAMONGA FIRE D
I cm PROTECTIONDISTRICT,COUNTY OF SAN BERNARDINO,STATE OF
- CALIFORNIA,PRIOR RECORDED ON JANUARY 3.1989 AT BOOK 53 OF 'D W
BANYAN ST MAPS OF ASSESSMENT AND COMMUNITY FACILITIES DISTRICTS,AT /w
(a PAGE 11 13,IN THE OFFICE OF THE COUNTY RECORDER FOR THE .. n
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0 F JANICE C_REYNOLDS,SECRETARY O
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SANBERNARDINO COUNTY RECORDER'S CERTIFICATE
THIS MAP HAS BEEN FILED UNDER DOCUMENT NUMBER
(\ THIS_DAY OF .202q A7_M.IN BOOK
OF MAPS OF ASSESSMENT AND COMMUNITY FACILITIES DISTRICTS AT
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CITY PARCELS N. V I, SAN BERNARDINO COUNTY
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RANCHO Community Facilities District No. 88-1
000AMONGA Annexation No. 88-24-1
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EXHIBIT "B"
COMMUNITY FACILITIES DISTRICT NO. 88-1
DESCRIPTION OF THE SERVICES AND FACILITIES
The Services.
It is the intention of the Board of Directors to finance certain types of fire services (the "Services")that are
in addition to those currently provided in or required for the Territory and are necessary to meet the
increased demand for such fire services resulting from new development within the Territory and will not
be replacing services already available to the Territory. A general description of the Services to be financed
is as follows:
The performance of functions, operations, maintenance, and repair activities in order to
provide fire protection and suppression services to the Territory.
The Facilities.
It is the intention of this Board of Directors to finance the purchase, construction, expansion, improvement,
or rehabilitation of certain types of fire facilities (the "Facilities") that are in addition to those currently
provided to serve the Territory and are necessary to meet the increased demand for such fire services
resulting from new development within the Territory and will not be replacing facilities already available to
serve the Territory. A general description of the types of the Facilities to be financed is as follows:
Fire protection and suppression facilities and equipment, rescue equipment, with a useful
life of five (5) years or more, including collection and accumulation of funds to pay for
anticipated facilities cost shortfalls and reserves for repair and replacement to the extent
that such facilities are necessary to meet the increased demand for such facilities resulting
from new development within the Territory.
Resolution No. FD 2024-006 - Page 7 of 12
EXHIBIT "C"
FOOTHILL FIRE PROTECTION DISTRICT
COMMUNITY FACILITIES DISTRICT NO. 88-1
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
The rate and method of apportionment of the special tax authorized to be levied within Community Facilities
District No. 88-1 (the "CFD No. 88-1 Rate and Method") as originally established for and as applied to the
taxable properties within such community facilities district is as follows:
"The Resolution of Intention refers to this Exhibit for an explanation of the rate and method of
apportionment of the Special Tax so as to allow each landowner or resident within the proposed
Community Facilities District to estimate the maximum annual amount that would be required for payment
for such landowner's or resident's property.
PROPERTY CATEGORIES
There are three categories of property subject to special taxation, which are identified as follows:
1. DEVELOPED PROPERTY All property identified as a single Tax Assessor's parcel for which
property a building permit has been issued as of May 31 of any year.
2. APPROVED PROPERTY All property which of as May 31 of any year is subject to an approved
Development Agreement with either the City of Rancho Cucamonga
or the County of San Bernardino, an approved Annexation
Agreement with the City of Rancho Cucamonga, or a recorded Final
Subdivision Map or Final Parcel Map, but for which no building permit
has been issued.
3. VACANT PROPERTY All other property, excluding property which, as of the date of the
election to authorize the levy of the Special Tax, is: (i) owned by
public entity; (ii)owned by a regulated public utility and being utilized
for transmission or distribution purposes; or (iii) zoned as open
space.
Resolution No. FD 2024-006 - Page 8 of 12
TAXING CLASSIFICATIONS AND
MAXIMUM SPECIAL TAX RATES
The taxing classifications for the above Property Categories and the maximum authorized Special Tax
rates for fiscal year 1988-1989 are as follows:
TAXING CLASSIFICATION MAXIMUM TAX RATE
1. DEVELOPED PROPERTY
A. Residential Class I
(More than 3,590 square feet of $292 per year
dwelling unit living area)
B. Residential Class II
(3,077—3,589 square feet of $225 per year
dwelling unit living area)
C. Residential Class III
(2,564—3,076 square feet of $180 per year
dwelling unit living area)
D. Residential Class IV
(2,308—2,563 square feet of $157 per year
dwelling unit living area)
E. Residential Class V
(2,051 —2,307 square feet of $135 per year
dwelling unit living area)
F. Residential Class VI
(1,795—2,050 square feet of $124 per year
dwelling unit living area)
G. Residential Class VII
(less— 1,795 square feet of $112 per year
dwelling unit living area) *
$449 per acre per year or$0.04
H. Commercial or Industrial Property per SF or building area,
whichever is greater**
2. APPROVED PROPERTY $200 per lot or parcel
3. VACANT PROPERTY $10 per acre ***
Resolution No. FD 2024-006 - Page 9 of 12
* The square footage of dwelling unit living area shall mean the square footage of internal living space,
exclusive of garages and other structures not used as living space, as shown on the building permit(s)
issued for the dwelling unit.
** The square footage of a commercial or industrial building area shall mean the gross square footage
for the building as reflected in the building plans upon which any building permits for the building
were issued.
*** The acreage of a Vacant Property shall be the gross acreage exclusive of any acreage dedicated
or offered for dedication to a public agency.
ESCALATION OF MAXIMUM SPECIAL TAX RATES
The maximum annual Special Tax rates applicable to all Developed Property shall be subject to escalation
each July 1 commencing July 1, 1989, by the change factor calculated annually by the State of California
Department of Finance for the purpose of increasing appropriations limits of State and local governments.
In the event that the Department of Finance or its successor ceases to calculate the annual change factor,
such Special Tax rates shall be subject to annual escalation not to exceed the increase in the Consumer
Price Index as published by the Bureau of Labor Statistics for the Los Angeles Primary Metropolitan
Statistical Area for the preceding twelve (12) month reporting period.
The maximum Special Tax rates applicable to all Approved Property and Vacant Property shall not be
subject to escalation.
METHOD OF APPROTIONMENT OF SPECIAL TAX
The Special Tax shall be levied annually on all taxable property within one of the above identified Property
Categories so long as Special Tax revenues are necessary to pay authorized expenses of the Community
Facilities District, which may include, without limitation, payment of debt service on any bonded
indebtedness of the Community Facilities District; replenishment of any required reserve fund for any such
future public improvements, services or debt service; direct payment for public improvements; or payment
of the operational and maintenance expenses of providing fire suppression and protection services to
properties within the Community Facilities District.
The annual levy of the Special Taxes shall be apportioned as follows:
STEP 1: Fifty percent (50%) of the estimated ad valorem property tax revenue to be collected from
properties within the Community Facilities District in the subject fiscal year which are allocable
to the Foothill Fire Protection District shall be allocated to pay the estimated expenses of the
Community Facilities District for the subject fiscal year. The remainder of the estimated
expenses shall be referred to as the Net CFD Expenses.
STEP 2: That equal percentage of the maximum authorized Special Tax rate applicable to all Developed
Property Taxing Classifications necessary to generate Special Tax revenues equal to the Net
CFD Expenses shall be levied on all Developed Property.
STEP 3: If additional Special Tax revenues are still necessary to generate the Net CFD Expenses, that
percentage of the maximum authorized Special Tax rate applicable to all Approved Property
necessary to generate the additional Special Tax revenues to equal Net CFD Expenses shall
be levied on Approved Property.
Resolution No. FD 2024-006 - Page 10 of 12
STEP 4: If additional Special Tax revenues are still necessary to generate the Net CFD Expenses, that
percentage of all the maximum authorized Special Tax rate applicable to all Vacant Property
necessary to generate the additional Special Tax revenues to equal Net CFD Expenses shall
be levied on all Vacant Property.
STEP 5: If additional Special Tax revenues are still necessary to generate the Net CFD Expenses, the
Community Facilities District shall:
A. Compare (i) the Special Tax rate which would be levied on each Developed Property
pursuant to STEP 2 above with (ii) the product resulting from multiplying the square
footage of the Developed Property times the Base Maximum Special Tax. The Base
Maximum Special Tax means an amount equal to $0.0025 per square foot subject to
escalation at the same rate and at the same time applicable to the maximum Special Tax
rates for Developer Property.
B. If the product described in (ii) above exceeds the Special Tax rate described in (i) above
for any Developed Property, the Community Facilities District shall increase the Special
Tax rate levied on each such Developed Property in equal percentages up to the rate not
to exceed the product described in (ii)above necessary to generate the additional Special
Tax revenues to equal Net CFD Expenses.
Notwithstanding the foregoing, the minimum Special Tax which shall be levied on all taxable properties
within the Community Facilities District each Fiscal Year shall be:
DEVELOPED PROPERTY: $1.00 per dwelling unit for residential uses
$1.00 per acre for commercial/industrial uses
APPROVED PROPERTY:' $1.00 per lot or parcel
VACANT PROPERTY: $1.00 per acre
The ad valorem property tax contribution identified in Step 1 shall be reduced in any Fiscal Year by the
amount by which the sum of such contribution and the minimum Special Taxes would exceed the estimated
expenses of the Community Facilities District for such Fiscal Year
The "Report" of the Special Tax Consultant, to be approved as a part of the record upon the conclusion of
the public hearing pertaining to the formation of the Community Facilities District, shall set forth
supplementary details pertaining to the Rate and Method of Apportionment of the Special Tax and shall
provide controlling guidance in the interpretation and implementation of this Rate and Method of
Apportionment."
Resolution No. FD 2024-006 - Page 11. of 12
Application of the CFD No. 88-1 Rate and Method to Annexation No. 88-24-1
The maximum special tax authorized to be levied for Fiscal Year 2023/24 within that area annexed
to Community Facilities District No. 88-1, known and designated as Annexation No. 88-24-1 is as follows:
MAXIMUM SPECIAL TAX RATES
FISCAL YEAR 2023/24
TAXING CLASSIFICATION MAXIMUM TAX RATE
1. DEVELOPED PROPERTY
A. Residential Class I
(More than 3,590 square feet of $1,761.92 per year
dwelling unit living area)
B. Residential Class II
(3,077—3,589 square feet of $1,351.03 per year
dwelling unit living area)
C. Residential Class III
(2,564—3,076 square feet of $1,078.14 per year
dwelling unit living area)
D. Residential Class IV
(2,308—2,563 square feet of $944.98 per year
dwelling unit living area)
E. Residential Class V
(2,051 —2,307 square feet of $808.67 per year
dwelling unit living area)
F. Residential Class VI
(1,795—2,050 square feet of $746.92 per year
dwelling unit living area)
G. Residential Class VII
(less — 1,795 square feet of $674.49 per year
dwelling unit living area)
$2,711.83 per acre per year or
H. Commercial or Industrial Property $0.21922 per square foot or
building, whichever is greater
2. APPROVED PROPERTY $200 per lot or parcel
3. VACANT PROPERTY $10 per acre
The maximum special tax rates set forth above are subject to escalation pursuant to the CFD No. 88-1
Rate and Method commencing July 1, 1989.
Resolution No. FD 2024-006 - Page 12 of 12