HomeMy WebLinkAbout09-113 - Resolutions RESOLUTION NO. 09-113
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RANCHO CUCAMONGA, CALIFORNIA, PROVIDING FOR
THE LEVY OF SPECIAL TAX "B" FOR COMMUNITY
FACILITIES DISTRICT NO. 2000-03 (RANCHO SUMMIT)
FOR TAX YEAR 2009/2010 TO FINANCE THE OPERATION
OF AND MAINTENANCE OF PARK AND PARKWAYS.
Recitals
WHEREAS, by its Resolution No. 00-190 adopted on September 20, 2000 the City
Council of the City of Rancho Cucamonga, California (the "City Council"), pursuant to the
Mello-Roos Community Facilities Act of 1982 (Section 53311 and following of the California
Government Code) (the "Act"), established City of Rancho Cucamonga Community
Facilities District No. 2000-03 (Rancho Summit) (the "District"); and
WHEREAS, at an election held on October 11, 2000 the qualified electors of the
District unanimously approved the levy of a special tax (the "Special Tax 'B"') pursuant to
the rate and method of apportionment thereof for the purpose of financing the operation
and maintenance of parks and parkways within the District; and
WHEREAS, in 2005 the City Council initiated proceeding to modify the Rate and
Method; and
WHEREAS, on June 15, 2005, the City Council submitted the proposed
modifications to the Rate and Method to the qualified electors of the District; and
WHEREAS, on the same day, the qualified electors of the District voted
unanimously to authorize the modifications to the Rate and Method (the Rate and Method
as modified, the "Amended and Restated Rate and Method"); and
WHEREAS, the City Council subsequently enacted Ordinance No. 755 (the
"Ordinance")which became effective on August on August 5, 2005, to authorize the levy of
Special Tax "B" pursuant to the Amended and Restated Rate and Method; and
WHEREAS, the Act provides that the City Council may provide, by resolution, forthe
levy of Special Tax "B" for any future tax year; and
WHEREAS, the City Council desires to provide for the levy Special Tax "B"for Tax
Year 2009-2010 pursuant to the Ordinance.
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 "B" to be
collected for Fiscal Year 2009-2010 for the District is hereby determined and
established as set forth Exhibit "A" to this Resolution, which is attached hereto and
incorporated herein by reference.
SECTION 3: That the rate as set forth above does not exceed the amount as
previously authorized by the Ordinance, and is not in excess of that as previously
approved by the qualified electors of the District.
SECTION 4: That the proceeds of Special Tax"B" shall be used, in whole or in part,
for the following:
A. Payment of costs and expenses of the operation and maintenance of
authorized parks and parkways and incidental expenses pursuant to
the Act;
B. Payment of an amount necessary to fund or replenish an operating
reserve for the costs of the operation of authorized parks and
parkways;
C. Payment of a proportionate share of Administrative Expenses as such
tern is defined in the Modified Rate and Method
The proceeds of Special Tax "B" shall be used as set forth above, and shall not be
used for any other purpose.
SECTION 5: Special Tax "B" 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 6: All monies collected pursuant to this Resolution shall be paid into the
Community Facilities District funds.
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 Special Tax"B,"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. 09-113 — Page 2 of 10
PASSED, APPROVED, AND ADOPTED this 3rd day of June 2009.
AYES: Gutierrez, Kurth, Michael, Spagnolo, Williams
NOES: None
ABSENT: None
ABSTAINED: None
Donald J4hM, Mayor
ATTEST:
J nice C. Reynolds, City Cle k
I, 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 4th day of June 2009, at Rancho Cucamonga, California.
anice C. Reynolds, City Terk
Resolution No. 09-113 - Page 3 of 10
CITY OF RANCHO CUCAMONGA
COMMUNITY FACILITIES DISTRICT NO. 2000-03
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.
CLASSIFICATION OF PARCELS
Each Fiscal Year, all Taxable Property within CFD No. 2000-03 shall be assigned to a
Zone and further classified as Developed Property, Taxable Public Property, Taxable
Property Owner Association Property, or Undeveloped Property, and shall be subject
to Special Taxes in accordance with this Amended and Restated Rate and Method of
Apportionment determined pursuant to Sections A and B below. Residential Property
shall be assigned to Land Use Classes 1 through 10 and Non-Residential Property
shall be assigned to Land Use Class 11.
The Maximum Special Tax for Residential Property shall be based on the Residential
Floor Area of the dwelling unit(s) located on the Assessor's Parcel. The Maximum
Special Tax for Non-Residential Property shall be based on the Acreage of the
Assessor's Parcel. The Maximum Special Tax for any Assessor's Parcel of Developed
Property containing more than one Land Use Class shall be determined pursuant to
Section C below.
A. MAXIMUM SPECIAL TAX
1. Developed Property
(a). Maximum Special Tax
The Maximum Special Tax B for each Land Use Class of Developed .
Property is shown in the Table below.
(b). Assigned Special Tax B
The Fiscal Year 2009-2010 Assigned Special Tax B for each Land Use
Class is shown in the Table below.
Resolution No. 09-113— Page 4 of 10
Assigned Maximum Special Tax B for Developed Property in
City of Rancho Cucamonga Community Facilities District No. 2000-03
(Rancho Summit)
Fiscal Year 2009-2010
Land Residential
Use Description Floor Assessors Parcel Numbers Amount
Class Area
2 Residential Property 1850 -2049 s.f. 22649201, 07, 21, 23, 26 $1,000.62
22650204, 06, 10, 20, 22, 27, 28, 38, 45
22650253, 57
22651204, 14, 17, 18, 22, 27, 34, 37, 40
22651246, 49, 51, 54, 55, 60, 61, 63, 68
22651270, 71, 74, 76
22652305, 14, 15
22653213, 15, 24, 27, 30, 32, 35, 36
22653306, 08, 10, 11, 13, 14, 15, 17, 21
22653325, 27, 33, 40, 42, 45
3 Residential Property 2050- 2249 s.f. 22649206, 08, 17, 19, 24
22650202, 05, 08, 12, 21, 23, 36, 44, 51
22650252, 56, 59
22651201, 05, 09, 15, 19, 23, 25, 28, 50
22651253, 56, 59, 69, 75
22652312, 17
22653205, 09, 16, 31, 33
22653318, 29, 37, 39
4 Residential Property 2250 -2449 s.f. 22610227
22643209, 37, 50
22644414, 21, 25
22645205
22649202, 05, 09, 16, 20, 22, 25
22650203, 07, 09, 11, 19, 25, 33, 39, 43
22650246, 49, 54, 55, 58
22651202, O6, O8, 12, 16, 20, 21, 24, 26
22651230, 32, 35, 57, 62, 64, 66
22652302, 11, 13, 16, 23
22651230, 32, 35, 57, 62, 64, 66
22652302, 11, 13, 16, 23
22653204, 08, 14, 17, 21, 25, 28, 37
22653312, 20, 24, 26, 28, 35, 38, 41
Resolution No. 09-113- Page 5 of 10
5 Residential Property 2450 - 2649 s.f. 22610228 $1,000.62
22643202, 05, 07, 11, 13, 14, 15, 20, 22
22643224, 25, 28, 30, 32, 34, 35, 39, 43
22643245, 48, 51, 55, 59, 60
22644401, 03, 05, 07, 09, 10, 12, 13, 16
22644418, 23, 27, 31
22645201, 03
22649203, 10
22650214, 17, 24, 26, 31, 32, 35, 40, 42
22651207, 11, 31, 33, 36, 39, 41, 43, 45
22651247, 65, 73
22652303, 07, 09, 18, 21
22653201, 03, 07, 11, 12, 19, 23, 26, 29
22653234
22653301, 03, 05, 16, 23, 32, 34, 43
6 Residential Property 2650 - 2849 s.f. 22643204, 08, 12, 16, 26, 29, 36, 38, 40
22643242, 47, 49, 53, 56
22644402, 04, 11, 15, 19, 24, 28, 30, 32
22649204, 18
22650201,.13, 15, 16, 18, 29, 30, 34, 41
22650247, 48, 50
22651203, 10, 13, 29, 38, 42, 44, 48, 52
22651258, 67, 72
22652301, 04, 06, 08, 10, 22
22653202, 06, 10, 18, 20, 22
22653302, 04, 07, 09, 19, 22, 30, 31, 36
22653344, 46
7 Residential Property 2850 -3049 s.f. 22643201, 03, 06, 10, 19, 21, 23, 27, 31
22643233, 41, 44, 46, 54, 58
22644406, 08, 17, 20, 22, 26, 29
22645202, 04
11 Residential Property N/A 22649211, 12-15
Resolution No. 09-113-Page 6 of 10
(c). Increase in the Assigned Maximum Special Tax B
On each July 1, commencing on July 1, 2006, the Maximum Special
Tax B listed in the Table above shall be increased based on the
percentage change in the Consumer Price Index, with a maximum
annual increase of six percent (6%) and a minimum annual increase of
two percent (2%) per Fiscal Year.
(d).Multiple Land Use Classes
In some instances an Assessor's Parcel of Developed Property may
contain more than one Land Use Class. The Maximum Special Tax
levied on an Assessor's Parcel shall be the sum of the Maximum
Special Taxes for all Land Use Classes located on that Assessor's
Parcel. For an Assessor's Parcel that contains both Residential Property
and Non-Residential Property, the Acreage of such Assessor's Parcel
shall be allocated to each type of property based on the amount of
Acreage designated for each land use as determined by reference to the
site plan approved for such Assessor's Parcel. The CFD Administrator's
allocation to each type of property shall be final.
2. Undeveloped Property, Taxable Public Property, and Taxable Property
Owner Association Property
(a). Maximum Special Tax B
The Fiscal Year 2008-2009 Maximum Special Tax B for Undeveloped
Property in Zone 1 or Zone 2 shall be $4,683 per Acre or portion
thereof. Taxable Public Property and Taxable Property Owner
Association Property shall not be subject to a Maximum Special Tax B.
(c).Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2006, the Maximum Special
Tax B for Undeveloped Property identified in Section C.2.(b). above
shall be increased based on the percentage change in the Consumer
Price Index, with a maximum annual increase of six percent (6%) and a
minimum annual increase of two percent (2%) per Fiscal Year.
Resolution No. 09-113—Page 7 of 10
B. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
1. Special Tax B
Commencing with Fiscal Year 2006-2007 and for each following Fiscal Year, the
Council shall determine the Special Tax Requirement for Services and shall levy the
Special Tax B until the total Special Tax B levy equals the Special Tax Requirement
for Services. The Special Tax B shall be levied each Fiscal Year as follows:
First: The Special Tax B shall be levied proportionately on each Assessor's Parcel of
Developed Property at up to 100% of the applicable Maximum Special Tax B;
Second: If additional monies are needed to satisfy the Special Tax Requirement for
Services after the first step has been completed, the Special Tax B shall be levied
Proportionately on each Assessor's Parcel of Undeveloped Property, which as of
January 1 of the previous Fiscal Year was located within a Final Subdivision, at up to
100% of the Maximum Special Tax B for Undeveloped Property;
Third: If additional monies are needed to satisfy the Special Tax Requirement for
Services after the second step has been completed, the Special Tax B shall be levied
Proportionately on each Assessor's Parcel of Undeveloped Property, which as of
January 1 of the previous Fiscal Year was not located within a Final Subdivision, at
up to 100% of the Maximum Special Tax B for Undeveloped Property;
C. EXEMPTIONS
1. Special Tax B
No Special Tax B shall be levied on Public Property and Property Owner Association
Property in Zone 1 and/or Zone 2.
D. APPEALS AND INTERPRETATIONS
Any landowner or resident who feels that the amount of the Special Tax levied on
their Assessor's Parcel is in error may submit a written appeal to CFD No. 2000-03.
The CFD Administrator shall review the appeal and if the CFD Administrator
concurs, the amount of the Special Tax levied shall be appropriately modified.
The Council may interpret this Amended and Restated Rate and Method of
Apportionment for purposes of clarifying any ambiguity and make determinations
relative to the annual administration of the Special Tax and any landowner or resident
appeals. Any decision of the Council shall be final and binding as to all persons.
E. MANNER OF COLLECTION
The Special Tax B will be collected in the same manner and at the same time as
ordinary ad valorem property taxes; provided, however, that CFD No. 2000-03 may
Resolution No. 09-113—Page 8 of 10
directly bill the Special Tax, may collect Special Taxes at a different time or in a
different manner if necessary to meet its financial obligations, and may covenant to
foreclose and may actually foreclose on delinquent Assessor's Parcels as permitted by
the Act.
F. PREPAYMENT OF SPECIAL TAX B
The Special Tax B may not be prepaid.
G. TERM OF SPECIAL TAX
The Special Tax B shall be levied as long as necessary to meet the Special Tax
Requirement for Services.
Resolution No. 09-113— Page 9 of 10
t
OF, '0 Q Q Community Facilities District 2000-03
O C N
RA 1 •• r E v F ( s
RANC110 !—• (Q (1) a) (0
COCAMON(A
s_.._.._.._..—..—..—..—.._.. .._.._. _.._.. .._.._.._.._.i .m.._.._..�_.._.._..—..—.._..1.._...•I
Y
— ! a) i
! t 1 t
Hillside Rd i Q
1 m i m 3 Wilson Av
I0 . 0 W 1
D
lc
i -• g i
m Banyan St 1 -i _ i
rn
0
o
Z 19th St
o
ti
0 1
Base Line Rd /Base Line Rd
w
I may'
d
N
J
0 Foothill BI Foothill BI
0
J
0 Arrow Rt Arrow Rt
1
8th St
- Legend
¢'
a
'o 6th SA N City Limits
w CFD2000-03
4th St;_ 4th St
c 0 c c
1: 0
O W
=X Miles
0.50.25 0 0.5 1 1.5
°e..•d��,a.;aa»"1.,"�M"�..m .m.-...