HomeMy WebLinkAbout09-108 - Resolutions RESOLUTION NO. 09-108
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RANCHO CUCAMONGA, CALIFORNIA, RE-ESTABLISHING
ANNUAL SPECIAL TAX FOR COMMUNITY FACILITIES DISTRICT
NO. 88-2 (DRAINAGE AND LAW ENFORCEMENT)
WHEREAS, the City Council of the City of Rancho Cucamonga, California, (hereinafter
referred to as the 'legislative body of the local Agency"), 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 for the State of California. This Community Facilities
District shall hereinafter be referred to as
COMMUNITY FACILITIES DISTRICT NO. 88-2
(Drainage and Law Enforcement)
(hereinafter referred to as the "District"); and
WHEREAS, at this time, bonds have been authorized for purposes of financing the project
facilities for said District; 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 Community Facilities District, and this legislative body is desirous to
establish the specific rate of the special tax to be collected for the next fiscal year.
NOW THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
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 the next Fiscal Year 2009-2010 for the referenced district is hereby
determined and established as set forth in the attached, referenced and incorporated Exhibit "A".
SECTION 3: That the rate as set forth above does not 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 District.
SECTION 4: That the proceeds of the special tax are used to pay, in whole or in part, the
costs of the following, in the following order of priority:
A. Payment of principal of and interest on any outstanding authorized bonded
indebtedness.
B. Necessary replenishment of bond reserve funds or other reserve funds;
C. Payment of costs and expenses of authorized public facilities and public services.
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: 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 administrative costs incurred in collecting any said special tax.
SECTION & All monies above collected shall be paid into the Community Facilities District
funds, including any bond fund and reserve fund.
SECTION 7: The Auditor of the County is hereby directed to enter in the next county
assessment roll on which taxes will become due, opposite each lot or parcel of land effected 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 8: The County Auditor shall then, at the close of the tax collection period,
promptly render to this 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.
Please see the following page
for formal adoption,certification and signatures
Resolution No. 09-108 — Page 2 of 9
PASSED, APPROVED, AND ADOPTED this 3rd day of June 2009.
AYES: Gutierrez, Kurth, Michael, Spagnolo, Williams
NOES: None
ABSENT: None
ABSTAINED: None
01�
Donald J. Kurth, ., Mayor
ATTEST:
j'nice C. Reynolds, City Clerk
1, JANICE C. REYNOLDS, CITY CLERK of the City of Rancho Cucamonga,
California, do hereby certify that the foregoing Resolution was duly passed, approved and adopted
by the City Council of the City of Rancho Cucamonga, California, at a Regular Meeting of said City
Council held on the 3`d day of June 2009.
Executed this 4`h day of June 2009, at Rancho Cucamonga, California.
nice C. Reynolds, City Cf6rk
Resolution No. 09-108 - Page 3 of 9
CITY OF RANCHO CUCAMONGA
COMMUNITY FACILITIES DISTRICT NO. 88-2
EXHIBIT "A"
The Resolution establishing the annual special tax refers to this Exhibit for an explanation of the rate
and method of apportionment of the Special Taxes for Fiscal Year 2009/2010.
SPECIAL TAX "A" - DRAINAGE FACILITIES
PROPERTY CATEGORIES
There are two categories of property subject to the levy of Special Tax "A", 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. UNDEVELOPED PROPERTY All other property, excluding property which, as of the date
of the election to authorize the levy of Special Tax "A:, is: (i)
owned by a public entity; (ii) owned by a regulated public
utility and being utilized for transmission or distribution
purposes; or(iii) zoned as open space.
TAXING CLASSIFICATIONS AND
SPECIAL TAX "A" RATES
The taxing classifications for the above Property Categories and the authorized Special Tax"A"rates
for Fiscal Year 2009/2010 are as follows:
Resolution No. 09-108—Page 4 of 9
Taxing Classification Tax Rate
I. DEVELOPED PROPERTY
A. Residential Class 1 $735 per year
(More than 3,590 square feet of
dwelling unit living area)
B. Residential I1 $544 per year
(3,077-3,589 square feet of
dwelling unit living area)
C. Residential III $408 per year
(2,564-3,076 square feet of
dwelling unit living area)
D. Residential Class IV $326 per year
(2,308-2,563 square feet of
dwelling unit living area)
E. Residential Class V $272 per year
(2,051-2,307 square feet of
dwelling unit living area)
F. Residential Class VI $190 per year
(Less than 2,051 square feet of
dwelling unit living area)
2. UNDEVELOPED PROPERTY
All Undeveloped Property $1,190 per acre per year **
Resolution No. 09-108— Page 5 of 9
* 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 acreage of an Undeveloped Property shall be the gross acreage exclusive of any acreage
dedicated or offered for dedication to a public agency.
METHOD OF APPORTIONMENT OF SPECIAL TAX "A"
Special Tax "A" shall be levied annually on all taxable property within one of the above identified
Property Categories so long as Special Tax "A" revenues are necessary to pay authorized expenses of
the Community Facilities District related to the financing of authorized public facilities,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 bonded indebtedness;
funding of any required sinking fund necessary to pay for future public facilities or debt service; or
direct payment for public facilities (CFD Expenses").
The annual levy of Special Tax "A" shall be apportioned as follows:
STEP 1: The Community Facilities District shall estimate the amount of CFD Expenses which
must be paid for from Special Tax "A" revenues collected during the Fiscal Year for which the
Special Tax "A" levy is to be established (the 'Required Special Tax "A" Revenue").
STEP 2: That equal percentage of the Special Tax "A"rate,not to exceed 78%of the maximum
authorized Special Tax "A" rate, applicable to all Developed Property Taxing Classifications
necessary to generate Special Tax "A" revenue in the Fiscal Year of the levy equal to the Required
Special Tax "A" Revenue for such Fiscal Year shall be levied on all Developed Property.
STEP 3: If additional Special Tax "A" revenues are still necessary to generate the Required
Special Tax "A" Revenue, that percentage of the maximum authorized Special Tax "A" rate
applicable to all Undeveloped Property necessary to generate such additional Special Tax "A"
revenue shall be levied on all Undeveloped Property.
Resolution No. 09-108— Page 6 of 9
STEP 4: If additional Special Tax "A" revenues are still necessary to generate the Required
Special Tax "A" Revenue, that equal percentage of the maximum authorized Special Tax "A" rate
applicable to all Developed Property Taxing Classifications necessary to generate such additional
Special Tax "A" revenue shall be levied on all Developed Property.
STEP 5: If additional Special Tax "A" revenues are still necessary to generate the Required
Special Tax "A" Revenue, the Community Facilities District shall:
A. Compare (i) the Special Tax "A" rate which would be levied on each
Developed Property combining STEP 2 and STEP 4 above with (ii) the product resulting
from multiplying the square footage of the Developed Property times the Base Maximum
Special Tax "A". The Base Maximum Special Tax"A"means an amount equal to$0.054 per
square foot of the lot or parcel.
B. If the product described in (ii) above exceeds the Special Tax "A" rate
described in (i) above for any Developed Property, the Community Facilities District shall
increase the Special Tax "A" 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 "A" revenues to equal the Required Special Tax "A"
Revenues.
Resolution No. 09-108—Page 7 of 9
SPECIAL TAX "B" - LAW ENFORCEMENT
All Developed Property shall be subject to the levy of Special Tax "B". The authorized Special Tax
"B" rates for Fiscal Year 2009/20010 are as follows:
Taxing Classification Tax Rate
1. DEVELOPED PROPERTY
A. Residential Class 1 $1.00 per year
(More than 3,590 square feet of
dwelling unit living area)
B. Residential Class II $1.00 per year
(3,077-3,589 square feet of
dwelling unit living area)
C. Residential Class III $1.00 per year
(2,564-3,076 square feet of
dwelling unit living area)
D. . Residential Class IV $1.00 per year
(2,308-2,563 square feet of
dwelling unit living area)
E. Residential Class V $1.00 per year
(2,051-2,307 square feet of
dwelling unit living area)
F. Residential Class VI $1.00 per year
(Less than 2,051 square feet of
dwelling unit living area)
Resolution No. 09-108— Page 8 of 9
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