HomeMy WebLinkAbout13-034 - Resolutions RESOLUTION NO. FD 13-034
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 2013/14
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
"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 and to adjust
the maximum special tax authorization to be levied.
NOW, THEREFORE, the Board of Directors of the Rancho Cucamonga Fire
Protection District does hereby resolve, determine and order 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(2013/14)
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 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 outstanding
authorized bonded indebtedness, if any;
B. Necessary replenishment of bond reserve funds or other
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;
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.
Resolution No. FD 13-034 Page I of 10
SECTION 5: That the maximum authorized special tax rates for all developed
properties are hereby adjusted pursuant to Ordinance No. 17. The
maximum 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 administrative costs incurred in
collecting any said special tax.
SECTION 7: All monies above collected shall be paid into the Community
Facilities District funds, including any bond fund and reserve fund.
SECTION 8: 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 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.
Resolution No. FD 13-034 Page 2 of 10
PASSED, APPROVED, AND ADOPTED this 7"'day of August 2013.
AYES: Alexander, Michael, Spagnolo, Steinorth, Williams
NOES: None
ABSENT: None
ABSTAINED: None
nis t hael, President
ATTEST:
VN /' I L,/" —
Ja ice C. Reynolds, ecretary
1, 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
7t"day of August 2013.
Executed this 8"'day of August 2013 at Rancho Cucamonga, California.
J t
C. Reynolds, Dreary
ary
Resolution No. FD 13-034 Page 3 of 10
EXHIBIT "A"
RANCHO CUCAMONGA FIRE PROTECTION DISTRICT
COMMUNITY FACILITIES DISTRICT NO. 88-1
SPECIAL TAX LEVY
FISCAL YEAR 2013/14
SPECIAL TAX LEVY SPECIAL TAX LEVY
TAXING CLASSIFICATION FISCAL YEAR 2012/13 FISCAL YEAR 2013/14
1. DEVELOPED PROPERTY
A. Residential Class 1 $463.24 $463.24
(more than 3590 SF)
B. Residential Class II $356.94 $356.94
(3077 to 3589 SF)
C. Residential Class 11 $284.09 $284.09
(2564 to 3076 SF)
D. Residential Class IV $248.26 $248.26
(2308 to 2563 SF)
E. Residential Class V $214.97 $214.97
(2051 to 2307 SF)
F. Residential Class VI $195.79 $195.79
(1795 to 2050 SF)
G. Residential Class VII $176.58 $176.58
(less than 1795 SF)
Commercial/Industrial Property $712.77 per acre or $712.77 per acre or $0.064
$0.064 per sq.ft. or bldg per square foot or building
area, whichever is greater. area, whichever is greater.
2. APPROVED PROPERTY $200 per lot or parcel $200.00 per lot or parcel
3. VACANT PROPERTY $10.00 per acre $10.00 per acre
SF = Square Feet
Resolution No. FD 13-034 Page 4 of 10
EXHIBIT "B"
RANCHO CUCAMONGA FIRE PROTECTION DISTRICT
COMMUNITY FACILITIES DISTRICT NO. 88-1
MAXIMUM SPECIAL TAX RATES
FISCAL YEAR 2013/14
DEVELOPED PROPERTY
MAXIMUM SPECIAL TAX RATE
TAXING CLASSIFICATION FISCAL YEAR 2012/13 FISCAL YEAR 2013/14
1. DEVELOPED PROPERTY
A. Residential Class 1 $1,041.18 $1,106.88
(more than 3590 SF)
B. Residential Class II $798.38 $848.76
(3077 to 3589 SF)
C. Residential Class III $637.13 $677.33
(2564 to 3076 SF)
D. Residential Class IV $558.44 $593.68
(2308 to 2563 SF)
E. Residential Class V $477.89 $508.04
(2051 to 2307 SF)
F. Residential Class VI $441.40 $469.25
(1795 to 2050 SF)
G. Residential Class VII $399.15 $424.34
(less than 1795 SF)
H. Commercial/Industrial Property $1,602.49 per acre or $1,703.61 per acre or$0.1378
$0.1296 per sq.ft. or bldg per square foot or building
area, whichever is greater. area, whichever is greater.
2. APPROVED PROPERTY $200.00 per lot or parcel $200.00 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 2013/14
Pop. Change 'CPI
1.13 X 1.0512 = 1.0631
'CPI - California Per Capita Personal Income
Resolution No. FD 13-034 Page 5 of 10
EXHIBIT "C"
PARCELS WITHIN COMMUNITY FACILITIES DISTRICT NO. 88-1
AGAINST WHICH THE SPECIAL TAX
SHALL CEASE TO BE LEVIED
RANCHO CUCAMONGA FIRE PROTECTION DISTRICT
Assessor's Parcel No.
0201-182-36 0227-821-32 1074-511-21 1074-621-02
0201-182-37 0227-821-33 1074-511-22 1074-621-05
0201-182-38 0227-821-34 1074-511-23 1074-621-06
0201-821-51 0227-821-35 1074-511-24 1074-621-07
0201-902-16 1061-561-28 1074-511-25 1074-621-13
0227-821-01 1061-561-29 1074-511-26 1074-621-14
0227-821-02 1061-561-30 1074-511-27 1074-621-15
0227-821-03 1061-561-31 1074-511-28 1074-621-16
0227-821-04 1061-561-32 1074-511-29 1074-621-22
0227-821-05 1061-561-33 1074-511-30 1074-621-23
0227-821-06 1061-561-34 1074-511-31 1074-621-27
0227-821-07 1061-561-35 1074-511-32 1074-621-28
0227-821-08 1061-561-36 1074-511-33 1074-621-29
0227-821-09 1061-561-37 1074-511-34 1074-621-30
0227-821-10 1061-561-38 1074-511-35 1074-621-38
0227-821-11 1062-321-35 1074-521-01 1074-621-39
0227-821-12 1074-201-01 1074-521-02 1074-621-40
0227-821-13 1074-201-02 1074-521-03 1074-621-41
0227-821-14 1074-271-01 1074-521-04 1074-621-42
0227-821-15 1074-491-28 1074-521-05 1074-621-43
0227-821-16 1074-511-01 1074-521-24 1074-621-44
0227-821-17 1074-511-02 1074-521-25 1074-621-45
0227-821-18 1074-511-03 1074-521-26 1074-621-46
0227-821-19 1074-511-04 1074-521-27 1074-621-47
0227-821-20 1074-511-05 1074-521-28 1074-621-48
0227-821-21 1074-511-06 1074-521-29 1074-621-49
0227-821-22 1074-511-07 1074-531-17 1074-621-50
0227-821-23 1074-511-08 1074-531-18 1074-621-51
0227-821-24 1074-511-09 1074-541-05 1074-621-52
0227-821-25 1074-511-10 1074-541-06 1074-621-53
0227-821-26 1074-511-11 1074-541-07 1074-621-54
0227-821-27 1074-511-12 1074-541-08 1074-621-55
0227-821-28 1074-511-13 1074-541-09 1074-621-56
0227-821-29 1074-511-18 1074-541-10 1074-621-57
0227-821-30 1074-511-19 1074-541-11
0227-821-31 1074-511-20 1074-621-01
Resolution No. FD 13-034 Page 6 of 10
CITY OF RANCHO CUCAMONGA
FIRE PROTECTION DISTRICT
MELLO-ROOS COMMUNITY
FACILITIES DISTRICT NO. 88-1
ANNUAL STATUS REPORT
AUGUST 2013
Resolution No. FD 13-034 Page 7 of 10
BACKGROUND
On April 4, 1989, the qualified voters approved the formation of Mello-Roos Community
Facilities District (CFD) No. 88-1 and authorized the District to annually levy a special tax to
provide for fire protection services within northeast Etiwanda. On May 19, 1989, the Board of
Directors of the Rancho Cucamonga Fire Protection District (formerly Foothill Fire Protection
District) adopted an Ordinance authorizing the District, by Resolution to annual levy a special tax
in CFD No. 88-1 for purposes of land acquisition, fire station construction, and purchase of
equipment and operations and maintenance costs for fire protection services. CFD No. 88-1 is
located within the boundaries of Highland, Cherry, Day Creek Channel and the San Bernardino
National Forest.
The maximum Special Tax shall be annually adjusted for (a) changes in cost of living (CPI); or(b)
changes in the cost of living and changes in population as defined in Section 7901 of the
Government Code, as amended, whichever is lesser. The change in the CPI for Fiscal Year 2013-
2014 is 1.28892%.
Resolution No. FD 13-034 Page 8 of 10
FISCAL YEAR 2013/2014
DEVELOPED A. Residential Class I $463.24/SFD
B. Residential Class 2 $356.94/SFD
C. Residential Class 3 $284.09/SFD
D. Residential Class 4 $248.26/SFD
E. Residential Class 5 $214.97/SFD
F. Residential Class 6 $195.79/SFD
G. Residential Class 7 $176.58/SFD
H. Commercial/Industrial $712.77/ACRE or $0.064/ SQ. FT.
or whichever is greater
APPROVED $200.001LOT OR PARCEL
UNDEVELOPED $10.00/ACRE
Resolution No. FD 13-034 Page 9 of 10
COMMUNITY FACILITIES DISTRICT
PROPOSED USES AND SOURCES OF FUNDS
USES:
COMMUNICATIONS $ 68,790.00
FIRE ADMINISTRATION, $ 76,200.00
OTHER SERVICES $1,878,440.00
DELINQUENT ASSESSMENTS $ 0.00
$2,023,430.00
SOURCES:
TRANSFER FROM FUND BALANCE $ 729,770.00
DELINQUENCIES $ 33,050.00
FEES $ 1,120.00
REIMBURSEMENTS $ 10,000.00
SPECIAL TAX $1,249,490.00
$2,023,430.00
Resolution No. FD 13-034 Page 10 of 10