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HomeMy WebLinkAbout15-111 - Resolutions RESOLUTION NO. 15-111 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, CALIFORNIA, FORMING AND ESTABLISHING WEST- SIDE NEIGHBORHOOD PARKS AND STREET LIGHTING COMMUNITY FACILITIES DISTRICT NO. 1 OF THE CITY OF RANCHO CUCAMONGA, AND AUTHORIZING SUBMITTAL OF THE LEVY OF THE SPECIAL TAX TO THE QUALIFIED ELECTORS WHEREAS, the City Council of the City of Rancho Cucamonga (the "City"), has, by the adoption of Resolution No. 15-079 (the "Resolution of Intention"), previously declared its intention to form 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") for the purpose of financing the public services and facilities described herein below; such community facilities district referred to as West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 of the City of Rancho Cucamonga (the "District'); and WHEREAS, notice of a public hearing relating to the establishment of the District, the extent of the District, the financing of certain types of services and facilities and all other related matters has been given, and a Community Facilities District Report, as ordered by this City Council, has been presented to this City Council and has been made a part of the record of the hearing to establish the District; and WHEREAS, all communications relating to the establishment of the District, the financing of certain types of public services and facilities and the proposed rate and method of apportionment of the special tax have been presented, and it has further been determined that a majority protest as defined by law has not been received against these proceedings; and RESOLUTION NO. 15-111 - Page 1 of 11 WHEREAS, the Registrar of Voters of the County of San Bernardino has certified that there are more than twelve (12) registered voters residing within the proposed boundaries of the District; and WHEREAS, inasmuch as there are more than twelve (12) registered voters within the territory of the District, the authorization to levy the special tax within the District shall be submitted to the registered voters of the District, such registered voters being the qualified electors as authorized by law. NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Rancho Cucamonga, California, as follows: Section 1. Recitals. The above recitals are all true and correct. Section 2. Determinations. It is hereby determined by this City Council that: A. All prior proceedings pertaining to the formation of the District were valid and taken in conformity with the requirements of the law, and specifically the provisions of the Act, and that this finding and determination is made pursuant to the provisions of Government Code Section 53325.1. B. The written protests received, if any, do not represent a majority protest as defined by the applicable provisions of the Act and, therefore, the special taxes proposed to be levied within the District have not been precluded by majority protest pursuant to Section 53324 of the Government Code of the State of California. C. The District as proposed conforms with the City of Rancho Cucamonga's statement of goals and policies regarding the establishment of community facilities districts (the "Goals and Policies"). D. The formation of the District, the authorization to levy the special tax within the District to finance the public services and the facilities described below RESOLUTION NO. 15-111 - Page 2 of 11 does not constitute a commitment to finance any specific project which may result in a potentially significant physical impact on the environment. The formation of District and such authorization to levy the special tax constitute the creation of a government funding mechanism which does not involve the commitment to any specific project which may result in a potentially significant physical impact on the environment. Therefore, the formation of the District and the authorization to levy the special tax within District do not constitute a "project' which is subject to the provisions of the California Environmental Quality Act (California Public Resources Code Section 21000 and following). E. More than twelve (12) persons have been registered to vote within the District for each of the ninety (90) days preceding the close of the public hearing, therefore, pursuant to the Act the qualified electors of the District shall be the registered voters of the District with each registered voter having one (1) vote. F. A successful election relating to the special tax authorization shall, as applicable, establish and/or change the appropriations limit as authorized by Article XIIIB of the California Constitution as it is applicable to the District. Section 3. Community Facilities District Report. The Community Facilities District Report, as amended during the public hearing, as prepared pursuant to the Act and the Resolution of Intention and now submitted and received by this City Council, shall stand as the Community Facilities District Report for all future proceedings and all terms and contents are approved as set forth therein. Section 4. Name of the Community Facilities District. This legislative body does hereby establish and declare the formation of the District to be known and RESOLUTION NO. 15-111 - Page 3 of 11 designated as "West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 of the City of Rancho Cucamonga." Section 5. Boundaries of CFD No. 1. The boundaries of the District are generally described as follows: All property shown on a boundary map approved by this legislative body, said boundary map designated as "Proposed Boundary Map of West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 of the City of Rancho Cucamonga, County of San Bernardino, State of California" a copy of which is on file in the Office of the City Clerk of the City Council and shall remain open for public inspection. Section 6. Description of Authorized Services and Authorized Facilities. The types of public facilities and services proposed to be provided for and financed by the proposed community facilities district are: (a) Parks, trails, landscaped areas, medians, and park and recreation improvements, including but not limited to playground equipment, restrooms, sports field, lighting and water features, acquisition and/or installation of street lighting and other improvements placed in parks, trails, medians, or landscaped areas (the "Facilities"); and (b) the services which are proposed to be funded with the revenues from special taxes which are to be levied on parcels of taxable property within the District are the maintenance of public parks, trails, park and recreation improvements throughout the District and public parkways and open space areas, including but not limited to, street trees, graffiti removal, replacement, repair or rehabilitation of playground equipment, restrooms, sports field, lighting and water features, street lighting and other improvements RESOLUTION NO. 15-111 - Page 4 of 11 placed in parks, trails, medians, or landscaped areas, public safety services provided within the park and recreation areas, public parkways and open spaces, landscape and street lighting, including but not limited to furnishing of electric current or energy, gas or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements within the District (the "Services'); and (c) The incidental expenses which will be incurred are: (i) the cost of planning and designing the Facilities and the cost of environmental evaluations thereof, (ii) 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 (iii) any other expenses incidental to the construction, completion, and inspection of the Facilities and the provision of the Services. For a further description of the public services and the public facilities, reference is made to the Community Facilities District Report, a copy of which is on file in the Office of the City Clerk of the City Council. The City Council finds that the Facilities and the Services described in this Section 6 hereof are necessary to meet increased demands placed upon the City's parks, trails and recreation areas. Section 7. Special Taxes. A special tax sufficient to finance the Facilities and Services and related incidental expenses authorized by the Act, secured by recordation of a continuing lien against all non-exempt real property in the District, will be levied annually within the boundaries of the District. The rate and method of apportionment of the proposed special tax as set forth in the Resolution of Intention (the "Original Rate and Method") is hereby amended to reclassify mobile home units from commercial units to residential units as set forth in Exhibit "A" hereto (the "Rate and Method") to reduce the RESOLUTION NO. 15-111 - Page 5 of 11 maximum special tax rate for such property owners. For further particulars as to the Rate and Method reference is made to the attached Exhibit "A", which sets forth in sufficient detail the rate and method of apportionment of the special tax to allow each landowner or resident within the proposed District to clearly estimate the maximum amount of that such person will have to pay for the Facilities and Services. In addition, pursuant to Government Code Section 53321, the maximum amounts of special taxes which may be levied in any fiscal year on parcels within the proposed community facilities district which are used for private residential purposes ("Residential Parcels") are specified in dollar amounts in Exhibit "A" hereto. Special taxes shall not be used to finance the acquisition and construction of Facilities after June 30, 2036, or earlier upon a determination by the City Council as set forth in the Rate and Method, attached hereto as Exhibit "A." Special taxes shall be levied on Residential Parcels to pay the annual costs of the Services which are to be funded thereby, as described in subsection (b) of Section 6 hereof, as long as the City provides the Services. Under no circumstances shall the special tax levied in any fiscal year on any parcel used for private residential purposes be increased as a consequence of delinquency or default in the payment of special taxes by the owner or owners of any other parcel or parcels by more than ten percent (10%) above the amount of the special tax that would have been levied in that fiscal year had there never been any such delinquencies or defaults. The special tax, to the extent possible, shall be collected in the same manner as ad valorem property taxes or in such other manner as this City Council or its designee shall determine, including direct billing of the affected property owners. Such special tax shall be subject to the same penalties, procedure, sale and lien priority in any case of delinquency as applicable for ad valorem taxes. Any special taxes that may not be RESOLUTION NO. 15-111 - Page 6 of 11 collected on the County tax roll shall be collected through a direct billing procedure by the Finance Director of the City, acting for and on behalf of the District. Pursuant to Government Code Section 53340 and except as provided in Government Code Section 53317.3, properties of entities of the state, federal, and local governments shall be exempt from the levy of the special tax. 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 District and this lien shall continue in force and effect until collection of the special tax by the legislative body ceases. Section 8. Special Tax Accountability Measures. Pursuant to and in compliance with the provisions of Government Code Section 50075.1, this City hereby establishes the following accountability measures pertaining to the levy by the District of the special tax described in Section 7 above: A. The special tax shall be levied for the specific purposes set forth in Section 7 above. B. The proceeds of the levy of such special tax shall be applied only to the specific applicable purposes set forth in Section 7 above. C. The District shall establish a separate account into which the proceeds of such special taxes shall be deposited. D. The City Manager of the City of Rancho Cucamonga, or his or her designee, acting for and on behalf of the District, shall annually file a report with the City as required pursuant to Government Code Section 50075.3. RESOLUTION NO. 15-111 - Page 7 of 11 The City Manager is hereby authorized to establish a procedure for the appointment of a citizen's oversight committee to monitor the expenditure of special taxes of the District. Section 9. Preparation of Annual Tax Roll. The name, address and telephone number of the office, department, or bureau which will be responsible for preparing annually a current roll of the special tax levy obligations by Assessor's parcel number and which shall be responsible for estimating future special tax levies pursuant to Section 53340.2 of the Government Code of the State of California, are as follows: CITY CLERK CITY OF RANCHO CUCAMONGA 10500 CIVIC CENTER DRIVE RANCHO CUCAMONGA, CALIFORNIA 91730 (909) 477-2700 Section 10. Substitute Facilities. The description of the Authorized Facilities, as set forth herein, is general in its nature. The final nature and location of such facilities will be determined upon the preparation of final plans and specifications. The final plans may show substitutes in lieu of, or modification to, the proposed facilities, and any such substitution shall not be a change or modification in the proceedings as long as the facilities provide a service substantially similar to that as set forth in this Resolution. Section 11. Advances of Funds or Work In-Kind. At any time either before or after the formation of the District, the City Council may accept advances of funds or work- in-kind from any source, including, but not limited to, private persons or private entities and may provide, by resolution, for the use of those funds or that work-in-kind for any authorized purpose, including, but not limited to, paying any cost incurred by the City in creating the District. The City may enter into an agreement, by resolution, with the person or entity advancing the funds or work-in-kind, to repay all or a portion of the funds so RESOLUTION NO. 15-111 - Page 8 of 11 advanced, or to reimburse the person or entity for the value, or cost, whichever is less, of the work-in-kind, as determined by the City Council. No such agreement shall constitute a debt or liability of the City. Section 12. Election. This legislative body intends to submit the levy of the special tax to the qualified electors of the District, said electors being the registered voters of the District, with each registered voter having one (1) vote. Section 13. Effective Date. This resolution shall become effective upon its adoption. RESOLUTION NO. 15-111 - Page 9 of 11 PASSED, APPROVED, AND ADOPTED this 15' day of July 2015. AYES: Alexander, Kennedy, Michael, Spagnolo, Williams NOES: None ABSENT: None ABSTAINED: None isMichael, Klayor ATTEST: anic . Reynolds, City Clerk f, 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 15' day of July 2015. Executed this 15' day of July 2015, at Rancho Cucamonga, California. t;n'iC. Reynolds, City Clerk RESOLUTION NO. 15-111 - Page 10 of 11 Exhibit A Rate and Method of Apportionment of Special Taxes RESOLUTION NO. 15-111 - Page 11 of 11 EXHIBIT "A" AMENDED RATE AND METHOD OF APPORTIONMENT FOR THE WEST-SIDE NEIGHBORHOOD PARKS AND STREET LIGHTING COMMUNITY FACILITIES DISTRICT NO. 1 OF THE CITY OF RANCHO CUCAMONGA A Special Tax as hereinafter defined shall be levied on each Assessor's Parcel of Taxable Property within the West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 of the City of Rancho Cucamonga("West-Side CFD")and collected each Fiscal Year commencing with Fiscal Year 2016- 2017 in an amount determined by the City Council through the application of this amended Rate and Method of Apportionment as described below. All of the real property in West-Side CFD, unless exempted by law or by the provisions hereof, shall be taxed for the purposes of, to the extent and in the manner herein provided. A. DEFINITIONS The terms hereinafter set forth have the following meaning: "Acreage" or"Acre" means that acreage shown on the Assessor's Parcel Map or in the Assessor's Data for each Assessor's Parcel. In the event that the Assessor's Parcel Map or Assessor's Data shows no acreage, the Acreage for any Assessor's Parcel shall be determined by the CFD Administrator based upon the applicable condominium plan, final map, parcel map or GIS records. "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the actual or reasonably estimated costs directly related to the administration of West-Side CFD including, but not limited to, the following: the costs of computing the Special Tax and preparing the annual Special Tax collection schedules (whether by the City, the CFD Administrator, or both); the costs of collecting the Special Taxes (whether by the County, the City, or otherwise); the costs to the City, West-Side CFD, or any designee thereof of 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,West-Side CFD, or any designee thereof related to any appeal of the levy or application of the Special Tax. Administrative Expenses shall also include amounts estimated or advanced by the City or West-Side CFD for any other administrative purposes, including, but not limited to, attorney's fees. "Assessor's Data" means Acreage or other Assessor's Parcel information contained in the records of the County Assessor. "Assessor's Parcel" means a lot or parcel shown on an Assessor's Parcel Map with an assigned Assessor's Parcel number. "Assessor's Parcel Map" means an official map of the County Assessor of the County designating parcels by an Assessor's Parcel number. "CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes. "City" means the City of Rancho Cucamonga. "City Council" means the City Council of the City, acting as the legislative body of West-Side CFD. City of Rancho Cucamonga West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 Page 1 "County" means the County of San Bernardino. "Developed Property" means for each Fiscal Year, all Taxable Property,for which a building permit was issued prior to the March 1 preceding the Fiscal Year for which the Special Tax is being levied. "Exempt Property" means all Assessors' Parcels that are exempt from the Special Tax pursuant to Section E. "Facilities" means parks, trails, landscaped areas, medians and park recreation improvements, including but not limited to playground equipment, restrooms,sports field, lighting and water features, acquisition and or/installation of street lighting, and other improvements placed in parks, trails, medians, or landscaped areas. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Eligible Senior" means a Senior Citizen who is a property owner of any Residential Property, excluding Senior Housing Property, and who has been determined by the City to qualify under procedures to be established by the City, as may later be amended,to determine whether Residential Property may be classified as Eligible Senior Residential Property or Eligible Senior Residential Property—After Sale. "Eligible Senior Residential Property" means all Assessor's Parcels of Residential Property, excluding Senior Housing Property or Senior Housing Property — After Sale, owned by an Eligible Senior. For properties containing more than one Residential Unit,only a maximum of one Residential Unit may be classified as an Eligible Senior Unit. All remaining Residential Units shall be classified and taxed as Residential Property. "Eligible Senior Residential Property — After Sale" means all Assessor's Parcels of Residential Property—After Sale, excluding Senior Housing Property and Senior Housing Property—After Sale, owned by an Eligible Senior. For properties containing more than one Residential Unit, only a maximum of one Residential Unit may be classified as an Eligible Senior Unit. All remaining Residential Units shall be classified and taxed as Residential Property—After sale. "Eligible Senior Unit" means for any Residential Unit that can be classified as Eligible Senior Residential Property or Eligible Senior Residential Property—After Sale and is owned and occupied by an Eligible Senior. "Maximum Annual Special Tax" means the maximum annual Special Tax, determined in accordance with the provisions of Section C, which may be levied in any Fiscal Year on any Assessor's Parcel of Taxable Property. "Non-Residential Property" means all Assessor's Parcels of Developed Property that cannot be classified as Residential Property, Residential Property — After Sale, Eligible Senior Residential Property, Eligible Senior Residential Property — After Sale, Senior Housing Property, or Senior Housing Property—After Sale. "Property Owner Association Property" means any property which is owned or irrevocably offered for dedication by a homeowners' or property owners' association, including any master or sub- association. "Proportionately" means for Taxable Property that the ratio of the Special Tax levy to the Maximum Annual Special Tax is equal for all Assessors' Parcels of Taxable Property within West-Side CFD. City of Rancho Cucamonga West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 Page 2 "Public Property" means any property which (a) is owned by a 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 property which will be 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 Property" means all Assessor's Parcels of Developed Property for purposes of constructing one or more Residential Units. Residential Property also includes mobile home parks and Assessor's Parcels with individual mobile homes. "Residential Property — After Sale" means Residential Property that was sold or transferred ownership after January 1, 2017. Transferred ownership excludes Residential Property where the property owners transferred the property to a trust after January 1, 2017, and where the property owners are the trustees and owned the property prior to January 1, 2017. Beginning Fiscal Year 2017/2018, Residential Property — After Sale also includes all Assessor's Parcels of Developed Property for the purposes of constructing one or more Residential Units that was previously classified as Undeveloped Property and for which the property has not sold or transferred ownership. Mobile home transfers shall only be classified Residential Property—After Sale upon the sale or transfer of ownership after January 1, 2017 of any Assessor Parcel upon which mobile homes are located. The sale or transfer of individual mobile home units within an Assessor's Parcel of land shall re-classify such Residential Property as Residential Property—After Sale. "Residential Unit" means for Residential Property, an individual single family Residential Unit, each individual Residential Unit within a duplex, triplex, fourplex, townhome or condominium structure, each individual apartment Residential Unit, or each individual mobile home or mobile home space in a mobile home park. "Senior Citizen" means a person 65 years of age or older, or 55 years of age or older in a Senior Housing Property. "Senior Housing Property"means a residential development developed,substantially rehabilitated, or substantially renovated for occupancy by Senior Citizens that has at least 35 Residential Units, including a mobile home park that has been determined by the City to qualify under procedures to be established by the City, as may later be amended, to being exclusive for Senior Citizen occupancy. "Senior Housing Property — After Sale" means Senior Housing Property that was sold or transferred ownership after January 1, 2017. "Services" means labor, material, administration, personnel, equipment and utilities necessary to maintain the public parks, trails, park and recreation improvements throughout the West-Side CFD and public parkways and open space areas, including but not limited to, street trees, graffiti removal, replacement, repair or rehabilitation of playground equipment, restrooms, sports field, lighting and water features,street lighting and other improvements placed in parks,trails, medians,or landscaped areas,public safety services provided within the park and recreation areas, public parkways and open spaces, landscape and street lighting, including but not limited to furnishing of electric current or energy, gas or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements within the West-Side CFD. "Special Tax" means the annual special tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax Requirement. "Special Tax Requirement" means that amount of Special Tax revenue required in any Fiscal Year for West-Side CFD to: (i) pay for the costs of construction, operation, maintenance and servicing of the Facilities and Services; (ii) pay Administrative Expenses; (iii) repay any amounts advanced by City of Rancho Cucamonga West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 Page 3 the City as authorized by City Council; (iv) pay any amounts required to establish or replenish any repair and contingency funds, capital improvement funds, or reserve funds for West-Side CFD; (v) pay for reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year; and (vi) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator. "State" means the State of California. "Taxable Property" means all of the Assessor's Parcels within the boundaries of West-Side CFD that are not exempt from the Special Tax pursuant to law or Section E below. "Undeveloped Property" means all Assessor's Parcels of Taxable Property that cannot be classified as Residential Property, Residential Property — After Sale, Eligible Senior Residential Property, Eligible Senior Residential Property—After Sale, Senior Housing Property, Senior Housing Property—After Sale, or Non-Residential Property. "West-Side CFD" means the West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 of the City of Rancho Cucamonga. B. ASSIGNMENT TO LAND USE CATEGORIES On, or around, July 1 of each Fiscal Year, the CFD Administrator shall: 1. Determine the valid Assessor's Parcels for the current Fiscal Year for all Taxable Property within the West-Side CFD. If any Assessor's Parcels are no longer valid from the previous Fiscal Year, the CFD Administrator shall determine the new Assessor's Parcels that are in effect for the current Fiscal Year. To the extent an Assessor's Parcel or Assessor's Parcels are subdivided, consolidated, or otherwise reconfigured, the Special Tax shall be assigned to the new Assessor's Parcels pursuant to Section C. 2. Each Assessor's Parcel of Taxable Property shall further be classified as Residential Property, Residential Property — After Sale, Eligible Senior Residential Property, Eligible Senior Residential Property— After Sale, Senior Housing Property, Senior Housing Property — After Sale, Non Residential Property, or Undeveloped Property. Taxable Property shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below. C. MAXIMUM ANNUAL SPECIAL TAX RATE The Maximum Annual Special Tax for each Assessor's Parcel of Taxable Property shall be assigned according to the table below: 2016-2017 Maximum Annual Taxable Property Land Use Special Tax Amount Residential Property $89.00 per Residential Unit City of Rancho Cucamonga West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 Page 4 Residential Property—After Sale $178.00 per Residential Unit Eligible Senior Residential Property $44.50 per Eligible Senior Unit Eligible Senior Residential Property—After Sale $89.00 per Eligible Senior Unit Senior Housing Property $44.50 per Residential Unit Senior Housing Property—After Sale $89.00 per Residential Unit Non-Residential Property $712.00 per Acre or portion thereof Undeveloped Property $40.00 per Acre or portion thereof On July 1 of each Fiscal Year, commencing on July 1, 2017, the Maximum Annual Special Tax rates set forth in the table above shall be increased by an amount equal to two percent (2%) of the Maximum Annual Special Tax amount in effect for the previous Fiscal Year until the earlier of a) the date that the City Council determines the special taxes will no longer be used to finance the acquisition and/or construction of Facilities, or b) June 30, 2036; at which point the then Maximum Annual Special Tax amount shall be increased by an amount equal to three percent (3%) beginning the following fiscal year. The annual Special Tax levied may be less than the Maximum Annual Special Tax, based on the current year Special Tax Requirement and approved by City Council. D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX Commencing with Fiscal Year 2016-2017 and for each subsequent Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement and shall levy the Special Tax on each Assessor's Parcel of Taxable Property until the total amount of Special Taxes equals the Special Tax Requirement. The Special Tax shall be levied Proportionately on each Assessor's Parcel of Taxable Property at a rate up to 100% of the applicable Maximum Annual Special Tax to satisfy the Special Tax Requirement. Notwithstanding the above, under no circumstances will the Special Tax levied against any Assessor's Parcel of Residential Property, Residential Property — After Sale, Eligible Senior Residential Property, Eligible Senior Residential Property— After Sale, Senior Housing Property, or Senior Housing Property—After Sale be increased by more than ten percent (10%) above what the Assessor's Parcel of Residential Property, Residential Property — After Sale, Eligible Senior Residential Property, Eligible Senior Residential Property— After Sale, Senior Housing Property, or Senior Housing Property—After Sale would have been levied had there been no delinquencies. E. EXEMPTIONS The CFD Administrator shall classify the following as Exempt Property: Public Property, Property Owner Association Property, Assessor's Parcels with public or utility easements making impractical their utilization for any use other than the purposes set forth in the easement, and any other parcel that is normally exempt from the levy of general ad valorem property taxes under California law, including, but not limited to, streets, schools, parks, churches, drainage ways, landscaping, green belts, and open space. City of Rancho Cucamonga West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 Page 5 If the use of an Assessor'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 would 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 be Taxable Property. F REVIEW/APPEAL COMMITTEE Any landowner or resident who feels that the amount of the Special Tax levied on their Assessor's Parcel is in error shall first consult with the CFD Administrator regarding such error. If following such consultation, the CFD Administrator determines that an error has occurred, the CFD Administrator may amend the amount of the Special Tax levied on such Assessor's Parcel. If following such consultation and action (if any by the CFD Administrator), the landowner or resident believes such error still exists, such person may file a written notice with the City appealing the amount of the Special Tax levied on such Assessor's Parcel. The City may establish such procedures, as it deems necessary to undertake the review of any such appeal. The City shall interpret this amended Rate and Method of Apportionment and make determinations relative to the annual administration of the Special Tax and any landowner or resident appeals, as herein specified. The decision of the City shall be final and binding as to all persons. G. MANNER OF COLLECTION The annual Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that West-Side CFD, may directly bill the Special Tax, and may collect Special Taxes at a different time or in a different manner as necessary to meet its financial obligations. H. PREPAYMENT OF SPECIAL TAX The Special Tax may not be prepaid. I TERM OF SPECIAL TAX The Special Tax shall be levied, commencing in Fiscal Year 2016-2017, as long as necessary to satisfy the Special Tax Requirement provided, however Special Taxes will not be used to finance the acquisition of facilities after Fiscal Year 2035/36. J. APPROPRIATIONS LIMIT Upon approval of the voters of the West-Side CFD, the West-Side CFD shall be subject to an appropriations limit, as defined by subdivision (h) of Section 8 of Article XIIIB of the California Constitution in the amount of $14,500,000 in accordance with Section 8 of Article XIIIB of the California Constitution. City of Rancho Cucamonga West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 Page 6 West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 City of Rancho Cucamonga Special Tax Report July 2015 Prepared by (D N BS For and on behalf of the City of Rancho Cucamonga Main Office 32605 Temecula Parkway, Suite 100 Temeada, CA 92592 Toll free:800.676.7516 Fax: 951.296.1998 Regional Office 870 Market Street,Suite 1223 San Francisco, CA 94102 Toll free: 800.434.8349 Fax: 415.391.8439 TABLE OF CONTENTS INTRODUCTION 1 DESCRIPTION OF PUBLIC FACILITIES AND SERVICES 2 BOUNDARIES OF THE DISTRICT 3 COST ESTIMATE 4 Initial Maximum Amount Proposed to be Expended..............................................................4 Fiscal Year 2016-2017 Maximum Special Tax Rates............................................................5 Anticipated Maximum Special Tax Revenue.........................................................................6 AMENDED RATE AND METHOD OF APPORTIONMENT 7 Termof Special Tax..............................................................................................................7 Mannerof Collection.............................................................................................................7 APPENDICES 8 APPENDIX A — BOUNDARY MAP APPENDIX B — AMENDED RATE AND METHOD OF APPORTIONMENT APPENDIX C — RESOLUTION ADOPTING BOUNDARY MAP APPENDIX D — RESOLUTION OF INTENTION INTRODUCTION The City Council (the"City Council') of the City of Rancho Cucamonga (the"City") did, pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982 (Sections 53311 and following, California Government Code; hereafter referred to as the "Act'), on April 1, 2015, adopted a resolution entitled Resolution adopting a Boundary Map of the Territory Proposed for Inclusion in Proposed West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 (the "Resolution Adopting Boundary Map") and on May 20, 2015, adopted a resolution entitled the Resolution of the City Council of the City of Rancho Cucamonga, California Declaring Its Intention to Establish West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 of the City of Rancho Cucamonga and to Authorize the Levy of a Special Tax therein to finance certain Facilities and Services (the "Resolution of Intention"); a copy of these Resolutions are included herein as Appendix C and D of this report. In the Resolution of Intention, the City Council expressly directed the filing of a report for the proposed West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 of the City of Rancho Cucamonga (the "District') containing the following: 1. A brief description of the public facilities and services to be funded by the District; and 2. An estimate of the fair and reasonable cost of providing the services, including the incidental expenses to be incurred in connection therewith. For particulars, reference is made to the Resolution of Intention, as previously adopted on May 20, 2015 by the City Council. NOW, THEREFORE, the report has been prepared by, or under the direction of the officers of the City who will be responsible for providing the public services within and financed by the District, pursuant to the provisions of the Act, and does hereby submit this report containing the following information: • DESCRIPTION OF PUBLIC FACILITIES AND SERVICES. A description of the facilities and services that the City Council has determined to be eligible to be funded by the District. • BOUNDARIES OF THE DISTRICT. The proposed boundaries of the District are those properties and parcels on which special taxes may be levied to pay for the costs and expenses of the services. • COST ESTIMATE. The initial maximum cost estimate for the District services and the anticipated initial maximum special tax revenue. • AMENDED RATE AND METHOD OF APPORTIONMENT. The Rate and Method of Apportionment of Special Tax which was included in the Resolution of Intention and previously approved by the City Council, has been amended to reclassify mobile homes units from Non Residential to Residential and to reduce the maximum special tax rate for such property owners. West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 1 Special Tax Report Prepared by NBS on behalf of the City of Rancho Cucamonga—July 2015 DESCRIPTION OF PUBLIC FACILITIES AND SERVICES The types of public facilities and services proposed to be provided for and financed by the proposed community facilities district are: (a) Parks,trails, landscaped areas, medians, and park and recreation improvements, including but not limited to playground equipment, restrooms, sports field, lighting and water features, acquisition and/or installation of street lighting and other improvements placed in parks, trails, medians, or landscaped areas (the"Facilities"); and (b) The services which are proposed to be funded with the revenues from special taxes which are to be levied on parcels of taxable property within the District are the maintenance of public parks,trails, park and recreation improvements throughout the District and public parkways and open space areas, including but not limited to, street trees, graffiti removal, replacement, repair or rehabilitation of playground equipment, restrooms, sports field, lighting and water features, street lighting and other improvements placed in parks, trails, medians, or landscaped areas, public safety services provided within the park and recreation areas, public parkways and open spaces, landscape and street lighting, including but not limited to furnishing of electric current or energy, gas or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements within the District (the "Services"); and (c) The incidental expenses which will be incurred are: (i) the cost of planning and designing the Facilities and the cost of environmental evaluations thereof, (ii) 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 (iii) any other expenses incidental to the construction, completion, and inspection of the Facilities and the provision of the Services. West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 2 Special Tax Report Prepared by NBS on behalf of the City of Rancho Cucamonga—July 2015 BOUNDARIES OF THE DISTRICT The proposed boundaries of the District are those parcels on which special taxes may be levied and collected to pay for the costs and expenses of the District facilities and services. The proposed boundaries of the District are identified on the map of the District recorded on April 9, 2005 in Book 86 of Assessment Maps at Page 48 as Document No. 2015-0140830 in the office of the County Recorder for the County of San Bernardino. The District map is on file with the City Clerk, to which reference is hereby made and a reduced copy of such map is set forth in Appendix A of this report. West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 3 Special Tax Report Prepared by NBS on behalf of the City of Rancho Cucamonga—July 2015 COST ESTIMATE Initial Maximum Amount Proposed to be Expended The annual budget presented below represents the initial maximum costs for the District: 2016-2017 Object Code Description Budget Amount Personnel Services 5000 Regular Salaries $518,090 5005 Overtime Salaries 3,680 5010 Part-time Salaries 11,600 5030 Fringe Benefits 236,560 Subtotal Personnel $769,930 Operations and Maintenance 5102 Training $180 5160 Membership Dues 30 5152 Computer Software 0 5200 Operations and Maintenance 182,450 5204 O&M/Facilities 16,500 5250 Vehicle Operations and Maintenance 2,070 5252 Emergency Equipment and Vehicle Rental 800 5280 Equipment Operations and Maint. 12,180 5300 Contract Services 1,640,560 5304 Contract Services/Facilities 108,410 5310 Tree Maintenance 90,050 5400 Telephone Utilities 13,310 5402 Water Utilities 894,290 5403 Electric Utilities 1,114,060 5500 Assessment Administration 154,550 5501 Admin/General Overhead 233,800 5504 Interfund Allocation Personnel Services 32,200 Operations and Maintenance 43,970 Subtotal Operations and Maintenance $4,539,410 5607 Cap.Outlay-Impry Other Than Bldg Repair Asphalt Exer.Trail--Red Hill $0 Red Hill Lake Rehabilitation 0 Hermosa Park Light Pole Replacement 0 5650 Capital Project 1621 Red Hill Pedestrian Paseo 0 1699 Red Hill Slope Renovation 0 Subtotal-Capital Outlay/Projects $0 Total District Expenditure Budget $5,309,340 9900 Transfer Out-Reserves(Replacement Costs) 100,000 Loan Payback(1) 214,060 Reserves 10,272 Total District Costs $5,633,672 (1) If the District is approved,this loan would allow the District to complete park maintenance projects that have been deferred due to lack of funding. Projects will be prioritized and determined by the City Council with community input at that time. West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 4 Special Tax Report Prepared by NBS on behalf of the City of Rancho Cucamonga—July 2015 Fiscal Year 2016-2017 Maximum Special Tax Rates The initial maximum special tax rates are set forth in the amended Rate and Method of Apportionment for the District. The Fiscal Year 2016-2017 maximum special tax rates are listed below. 2016-2017 Maximum Annual Taxable Property Land Use Special Tax Amount Residential Property $89.00 per Residential Unit Residential Property—After Sale $178.00 per Residential Unit Eligible Senior Residential Property $44.50 per Eligible Senior Unit Eligible Senior Residential Property—After Sale $89.00 per Eligible Senior Unit Senior Housing Property $44.50 per Residential Unit Senior Housing Property—After Sale $89.00 per Residential Unit Non-Residential Property $712.00 per Acre or portion thereof Undeveloped Property $40.00 per Acre or portion thereof On July 1 of each Fiscal Year, commencing on July 1, 2017, the Maximum Annual Special Tax rates set forth in the table above shall be increased by an amount equal to two percent (2%) of the Maximum Annual Special Tax amount in effect for the previous Fiscal Year until the earlier of a)the date that the City Council determines the special taxes will no longer be used to finance the acquisition and/or construction of Facilities, or b) June 30, 2036; at which point the then Maximum Annual Special Tax amount shall be increased by an amount equal to three percent(3%) beginning the following fiscal year. The annual Special Tax levied may be less than the Maximum Annual Special Tax, based on the current year Special Tax Requirement and approved by City Council. The actual Special Tax imposed for a given year may not exceed the then current year Maximum Annual Special Tax amount or the actual costs of the District, whichever is less. West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 5 Special Tax Report Prepared by NBS on behalf of the City of Rancho Cucamonga—July 2015 Anticipated Maximum Special Tax Revenue The initial maximum special tax rates are set forth in the amended Rate and Method of Apportionment for the District. The anticipated initial maximum special tax revenue is as follows: 2016-2017 Maximum Anticipated 2016-2017 Annual Maximum Taxable Property Land Use Special Tax Amount Special Tax Revenues Residential Property $89.00 $2,803,234.42 per Residential Unit Residential Property—After Sale $178.00 0.00 per Residential Unit Eligible Senior Residential Property $44.50 72,401.50 per Eligible Senior Unit Eligible Senior Residential Property—After Sale $89.00 0.00 per Eligible Senior Unit Senior Housing Property $44.50 143,867.79 per Residential Unit Senior Housing Property—After Sale $89.00 0.00 per Residential Unit Non-Residential Property - $712.00 2,578,674.74 per Acre or portion thereof Undeveloped Property $40.00 35,493.38 per Acre or portion thereof Total District Anticipated Maximum Special $5,633,671.83 Tax Revenues West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 6 Special Tax Report Prepared by NBS on behalf of the City of Rancho Cucamonga—July 2015 AA11ENDEDRATE AND METHOD OF APPORTIONMENT All of the property located within the District, unless exempted by law or by the amended Rate and Method of Apportionment, shall be taxed for the purpose of providing necessary services for the District. Pursuant to Section 53325.3 of the Act, the tax imposed "is a special tax and not a special assessment, and there is no requirement that the tax be apportioned on the basis of benefit to any property." The special tax "may be based on benefit received by parcels of real property, the cost of making facilities or authorized services available to each parcel, or other reasonable basis as determined by the legislative body," although the special tax may not be apportioned on an ad valorem basis pursuant to Article XIIIA of the California Constitution. As shown in Appendix B, the amended Rate and Method of Apportionment provides information sufficient to allow each property owner within the District to estimate the maximum special tax that he or she will be required to pay. Term of Special Tax The Special Tax shall be levied, commencing in Fiscal Year 2016-2017, as long as necessary to satisfy the Special Tax Requirement provided, however Special Taxes will not be used to finance the acquisition of facilities after Fiscal Year 2035-2036. Manner of Collection The annual Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however,that the District may directly bill the Special Tax,and may collect Special Taxes at a different time or in a different manner as necessary to meet its financial obligations. West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 7 Special Tax Report Prepared by NBS on behalf of the City of Rancho Cucamonga—July 2015 APPENDICES Boundary Map A Amended Rate and Method of Apportionment B Resolution Adopting Boundary Map C Resolution of Intention D West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 8 Special Tax Report Prepared by NBS on behalf of the City of Rancho Cucamonga—July 2015 APPENDIX A - BOUNDARY MAP The boundary map for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor, at the time this report was prepared, and are incorporated by reference herein and made part of this report. PROPOSED BOUNDARY OF SHEET 1 OF 1 CITY OF RANCHO CUCAMONGA WEST-SIDE NEIGHBORHOOD PARKS AND STREET LIGHTING COMMUNITY FACILITIES DISTRICT NO. 1 Cm OF RAHCMo CUCAMONGA COUNTY OF SIM!BEFVVJ W STATE OF CALIFORNIA HILLSIDE RD Y /FILEDINTHE OFFICE OF THE CITY CLRK THE CITY OF RANCHO CUCAMONGA 111111' 7 DAV OF ,2016 CIT CUE RX CRI'of RANCHO BERNARDINO. 18TH of COUNTY of SAN BERNARDSO.CALIFORNIA I HEREBY CERTIFY THAT THE WITHIN MAP SHOWING THE PROPOSED BASE LINE "ADMIRES OF THE CRY OF RANCHO CUCAMONGA WEST491DE NEIGHBORHOOD PN= AHD STREET LIGHTING COMMWTV FACM1ITIES DISTRICT NO.1.CRY OF RANCHO CUCAMOHGq COUNTY OF SAN BERNARDINO. STATE OF CA.IFORSNN WAS APPROVED BY THE CRY COUNCIL OF THE Cm OF p/AUN,N,��H1�p CUCMONGA,ATAIEETING THEREOF,HELD ON THE DAV OF 1018, By RB RESOLUTION NO. 1-5 l4lw;l4f.a FOOTHILL BLVD CR1'CLERK y Cm OF RANCID CUCAMONGA COUNTY OF SAN BERNARDINO.CALIFORNIA ARROW RT a"ST THISMAP BEEN FILED UNDER DOCUMENT NUMBER THIS U^". DAY OF fL 10yZ AT �I B M IN BOOL_gj�OF,"..v.ar.a;um AT AlI E ,AT THE REOUEBT OF i IN THE AMOUNT OF{ OI L,411-.eA. BOB uumm, COUNTY OF BM SISIM WDNO,CALIFORNIA 4TH ST � ppp s POR RARIIM IIF OF THE OF ANO pRBCOUN OF At SE P/.S N NIIpHHNDEroT1EAIPs CF TIEAaFFJIaOL WAANfY OF SAN a9aYM1o.6TATE OF arlTalaA LEGEND 4,000 0 1,000 8,000 12,000 PROPOSED CFD BOUNDARY fBBL Sf�/4�8 APPENDIX B - ANENDEO RATE AND METHOD OF APPORTIONMENT The following pages provide a copy of the District's amended Rate and Method of Apportionment. EXHIBIT "A" AMENDED RATE AND METHOD OF APPORTIONMENT FOR THE WEST-SIDE NEIGHBORHOOD PARKS AND STREET LIGHTING COMMUNITY FACILITIES DISTRICT NO. 1 OF THE CITY OF RANCHO CUCAMONGA A Special Tax as hereinafter defined shall be levied on each Assessor's Parcel of Taxable Property within the West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 of the City of Rancho Cucamonga("West-Side CFD")and collected each Fiscal Year commencing with Fiscal Year 2016-2017 in an amount determined by the City Council through the application of this amended Rate and Method of Apportionment as described below. All of the real property in West-Side CFD, unless exempted by law or by the provisions hereof, shall be taxed for the purposes of, to the extent and in the manner herein provided. A. DEFINITIONS The terms hereinafter set forth have the following meaning: "Acreage" or "Acre" means that acreage shown on the Assessor's Parcel Map or in the Assessor's Data for each Assessor's Parcel. In the event that the Assessor's Parcel Map or Assessor's Data shows no acreage, the Acreage for any Assessor's Parcel shall be determined by the CFD Administrator based upon the applicable condominium plan, final map, parcel map or GIS records. "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the actual or reasonably estimated costs directly related to the administration of West-Side CFD including, but not limited to, the following: the costs of computing the Special Tax and preparing the annual Special Tax collection schedules (whether by the City, the CFD Administrator, or both); the costs of collecting the Special Taxes (whether by the County, the City, or otherwise); the costs to the City, West-Side CFD, or any designee thereof of 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, West-Side CFD, or any designee thereof related to any appeal of the levy or application of the Special Tax. Administrative Expenses shall also include amounts estimated or advanced by the City or West-Side CFD for any other administrative purposes, including, but not limited to, attorney's fees. "Assessor's Data" means Acreage or other Assessor's Parcel information contained in the records of the County Assessor. "Assessor's Parcel" means a lot or parcel shown on an Assessor's Parcel Map with an assigned Assessor's Parcel number. "Assessor's Parcel Map" means an official map of the County Assessor of the County designating parcels by an Assessor's Parcel number. "CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes. "City" means the City of Rancho Cucamonga. "City Council" means the City Council of the City, acting as the legislative body of West-Side CFD. "County" means the County of San Bernardino. "Developed Property" means for each Fiscal Year, all Taxable Property, for which a building permit was issued prior to the March 1 preceding the Fiscal Year for which the Special Tax is being levied. "Exempt Property"means all Assessors'Parcels that are exempt from the Special Tax pursuant to Section E. "Facilities" means parks,trails, landscaped areas, medians and park recreation improvements, including but not limited to playground equipment, restrooms, sports field, lighting and water features, acquisition and or/installation of street lighting, and other improvements placed in parks, trails, medians, or landscaped areas. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Eligible Senior" means a Senior Citizen who is a property owner of any Residential Property, excluding Senior Housing Property, and who has been determined by the City to qualify under procedures to be established by the City, as may later be amended, to determine whether Residential Property may be classified as Eligible Senior Residential Property or Eligible Senior Residential Property—After Sale. "Eligible Senior Residential Property" means all Assessor's Parcels of Residential Property, excluding Senior Housing Property or Senior Housing Property—After Sale, owned by an Eligible Senior. For properties containing more than one Residential Unit, only a maximum of one Residential Unit may be classified as an Eligible Senior Unit. All remaining Residential Units shall be classified and taxed as Residential Property. "Eligible Senior Residential Property — After Sale" means all Assessor's Parcels of Residential Property — After Sale, excluding Senior Housing Property and Senior Housing Property — After Sale, owned by an Eligible Senior. For properties containing more than one Residential Unit, only a maximum of one Residential Unit may be classified as an Eligible Senior Unit. All remaining Residential Units shall be classified and taxed as Residential Property—After sale. "Eligible Senior Unit" means for any Residential Unit that can be classified as Eligible Senior Residential Property or Eligible Senior Residential Property — After Sale and is owned and occupied by an Eligible Senior. "Maximum Annual Special Tax" means the maximum annual Special Tax, determined in accordance with the provisions of Section C, which may be levied in any Fiscal Year on any Assessor's Parcel of Taxable Property. "Non-Residential Property" means all Assessor's Parcels of Developed Property that cannot be classified as Residential Property, Residential Property — After Sale, Eligible Senior Residential Property, Eligible Senior Residential Property—After Sale, Senior Housing Property, or Senior Housing Property—After Sale. "Property Owner Association Property" means any property which is owned or irrevocably offered for dedication by a homeowners' or property owners' association, including any master or sub-association. "Proportionately" means for Taxable Property that the ratio of the Special Tax levy to the Maximum Annual Special Tax is equal for all Assessors'Parcels of Taxable Property within West- Side CFD. "Public Property" means any property which (a) is owned by a 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 property which will be 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 Property" means all Assessor's Parcels of Developed Property for purposes of constructing one or more Residential Units. Residential Property also includes mobile home parks and Assessor's Parcels with individual mobile homes. "Residential Property — After Sale" means Residential Property that was sold or transferred ownership after January 1, 2017. Transferred ownership excludes Residential Property where the property owners transferred the property to a trust after January 1, 2017, and where the property owners are the trustees and owned the property prior to January 1, 2017. Beginning Fiscal Year 2017/2018, Residential Property—After Sale also includes all Assessor's Parcels of Developed Property for the purposes of constructing one or more Residential Units that was previously classified as Undeveloped Property and for which the property has not sold or transferred ownership. Mobile home transfers shall only be classified Residential Property—After Sale upon the sale or transfer of ownership after January 1, 2017 of any Assessor Parcel upon which mobile homes are located. The sale or transfer of individual mobile home units within an Assessor's Parcel of land shall re-classify such Residential Property as Residential Property — After Sale. "Residential Unit" means for Residential Property, an individual single family Residential Unit, each individual Residential Unit within a duplex, triplex, fourplex, townhome or condominium structure, each individual apartment Residential Unit, or each individual mobile home or mobile home space in a mobile home park. "Senior Citizen" means a person 65 years of age or older,or 55 years of age or older in a Senior Housing Property. "Senior Housing Property" means a residential development developed, substantially rehabilitated, or substantially renovated for occupancy by Senior Citizens that has at least 35 Residential Units, including a mobile home park that has been determined by the City to qualify under procedures to be established by the City, as may later be amended,to being exclusive for Senior Citizen occupancy. "Senior Housing Property — After Sale" means Senior Housing Property that was sold or transferred ownership after January 1, 2017. "Services" means labor, material, administration, personnel, equipment and utilities necessary to maintain the public parks, trails, park and recreation improvements throughout the West-Side CFD and public parkways and open space areas, including but not limited to, street trees, graffiti removal, replacement, repair or rehabilitation of playground equipment, restrooms, sports field, lighting and water features, street lighting and other improvements placed in parks, trails, medians, or landscaped areas, public safety services provided within the park and recreation areas, public parkways and open spaces, landscape and street lighting, including but not limited to furnishing of electric current or energy, gas or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements within the West-Side CFD. "Special Tax" means the annual special tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax Requirement. "Special Tax Requirement" means that amount of Special Tax revenue required in any Fiscal Year for West-Side CFD to: (i) pay for the costs of construction, operation, maintenance and servicing of the Facilities and Services; (ii) pay Administrative Expenses; (iii) repay any amounts advanced by the City as authorized by City Council; (iv) pay any amounts required to establish or replenish any repair and contingency funds, capital improvement funds, or reserve funds for West-Side CFD; (v) pay for reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year; and (vi) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator. "State" means the State of California. "Taxable Property" means all of the Assessor's Parcels within the boundaries of West-Side CFD that are not exempt from the Special Tax pursuant to law or Section E below. "Undeveloped Property" means all Assessor's Parcels of Taxable Property that cannot be classified as Residential Property, Residential Property—After Sale, Eligible Senior Residential Property, Eligible Senior Residential Property — After Sale, Senior Housing Property, Senior Housing Property—After Sale, or Non-Residential Property. "West-Side CFD" means the West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 of the City of Rancho Cucamonga. B. ASSIGNMENT TO LAND USE CATEGORIES On, or around, July 1 of each Fiscal Year, the CFD Administrator shall: 1. Determine the valid Assessor's Parcels for the current Fiscal Year for all Taxable Property within the West-Side CFD. If any Assessor's Parcels are no longer valid from the previous Fiscal Year, the CFD Administrator shall determine the new Assessor's Parcels that are in effect for the current Fiscal Year. To the extent an Assessor's Parcel or Assessor's Parcels are subdivided,consolidated, or otherwise reconfigured,the Special Tax shall be assigned to the new Assessor's Parcels pursuant to Section C. 2. Each Assessor's Parcel of Taxable Property shall further be classified as Residential Property, Residential Property — After Sale, Eligible Senior Residential Property, Eligible Senior Residential Property — After Sale, Senior Housing Property, Senior Housing Property — After Sale, Non Residential Property, or Undeveloped Property. Taxable Property shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below. C. MAXIMUM ANNUAL SPECIAL TAX RATE The Maximum Annual Special Tax for each Assessor's Parcel of Taxable Property shall be assigned according to the table below: 2016-2017 Maximum Annual Taxable Property Land Use Special Tax Amount Residential Property $89.00 per Residential Unit Residential Property—After Sale $178.00 per Residential Unit Eligible Senior Residential Property $44.50 per Eligible Senior Unit Eligible Senior Residential Property—After Sale $89.00 per Eligible Senior Unit Senior Housing Property $44.50 per Residential Unit Senior Housing Property—After Sale $89.00 per Residential Unit Non-Residential Property $712.00 per Acre or portion thereof Undeveloped Property $40.00 per Acre or portion thereof On July 1 of each Fiscal Year, commencing on July 1, 2017, the Maximum Annual Special Tax rates set forth in the table above shall be increased by an amount equal to two percent (2%) of the Maximum Annual Special Tax amount in effect for the previous Fiscal Year until the earlier of a) the date that the City Council determines the special taxes will no longer be used to finance the acquisition and/or construction of Facilities, or b) June 30, 2036; at which point the then Maximum Annual Special Tax amount shall be increased by an amount equal to three percent (3%) beginning the following fiscal year. The annual Special Tax levied may be less than the Maximum Annual Special Tax,based on the current year Special Tax Requirement and approved by City Council. D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX Commencing with Fiscal Year 2016-2017 and for each subsequent Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement and shall levy the Special Tax on each Assessor's Parcel of Taxable Property until the total amount of Special Taxes equals the Special Tax Requirement. The Special Tax shall be levied Proportionately on each Assessor's Parcel of Taxable Property at a rate up to 100% of the applicable Maximum Annual Special Tax to satisfy the Special Tax Requirement. Notwithstanding the above, under no circumstances will the Special Tax levied against any Assessor's Parcel of Residential Property, Residential Property — After Sale, Eligible Senior Residential Property, Eligible Senior Residential Property—After Sale, Senior Housing Property, or Senior Housing Property — After Sale be increased by more than ten percent (10%) above what the Assessor's Parcel of Residential Property, Residential Property — After Sale, Eligible Senior Residential Property, Eligible Senior Residential Property — After Sale, Senior Housing Property, or Senior Housing Property — After Sale would have been levied had there been no delinquencies. E. EXEMPTIONS The CFD Administrator shall classify the following as Exempt Property: Public Property, Property Owner Association Property, Assessor's Parcels with public or utility easements making impractical their utilization for any use other than the purposes set forth in the easement,and any other parcel that is normally exempt from the levy of general ad valorem property taxes under California law, including, but not limited to, streets, schools, parks, churches, drainage ways, landscaping, green belts, and open space. If the use of an Assessor'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 would 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 be Taxable Property. F REVIEW/APPEAL COMMITTEE Any landowner or resident who feels that the amount of the Special Tax levied on their Assessor's Parcel is in error shall first consult with the CFD Administrator regarding such error. If following such consultation, the CFD Administrator determines that an error has occurred, the CFD Administrator may amend the amount of the Special Tax levied on such Assessor's Parcel. If following such consultation and action (if any by the CFD Administrator), the landowner or resident believes such error still exists, such person may file a written notice with the City appealing the amount of the Special Tax levied on such Assessor's Parcel. The City may establish such procedures, as it deems necessary to undertake the review of any such appeal. The City shall interpret this amended Rate and Method of Apportionment and make determinations relative to the annual administration of the Special Tax and any landowner or resident appeals, as herein specified. The decision of the City shall be final and binding as to all persons. G. MANNER OF COLLECTION The annual Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that West-Side CFD, may directly bill the Special Tax, and may collect Special Taxes at a different time or in a different manner as necessary to meet its financial obligations. H. PREPAYMENT OF SPECIAL TAX The Special Tax may not be prepaid. I TERM OF SPECIAL TAX The Special Tax shall be levied, commencing in Fiscal Year 2016-2017, as long as necessary to satisfy the Special Tax Requirement provided, however Special Taxes will not be used to finance the acquisition of facilities after Fiscal Year 2035/36. J. APPROPRIATIONS LIMIT Upon approval of the voters of the West-Side CFD, the West-Side CFD shall be subject to an appropriations limit, as defined by subdivision (h) of Section 8 of Article XIIIB of the California Constitution in the amount of $14,500,000 in accordance with Section 8 of Article XIIIB of the California Constitution. APPENDIX C - RESOL UT/ONADOPT/NG SOUNDARY/L1AP The following pages provide a copy of the Resolution Adopting Boundary Map as approved by the City Council on April 1, 2015. RESOLUTION NO. 15-047 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, CALIFORNIA, ADOPTING A BOUNDARY MAP SHOWING THE BOUNDARIES OF THE TERRITORY PROPOSED FOR INCLUSION IN PROPOSED WEST-SIDE NEIGHBORHOOD PARKS AND STREET LIGHTING COMMUNITY FACILITIES DISTRICT NO. 1 OF THE CITY OF RANCHO CUCAMONGA WHEREAS, the City Council of the City of Rancho Cucamonga, California (the "City Council') desires to initiate proceedings to create 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 "Acl'); and WHEREAS, such community facilities district shall hereinafter be designated as West- Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 of the City of Rancho Cucamonga (the "District"); and WHEREAS, there has been submitted a map showing the boundaries of the territory proposed to be included in the District including properties and parcels of land proposed to be subject to the levy of special taxes by the District. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Rancho Cucamonga, California, as follows: Section 1. The above recitals are all true and correct. Section 2. The map designated as "Proposed Boundary Map of West-Side Neighborhood Parks and Street Lighting Community Facilities District No. 1 of the City of Rancho Cucamonga, County of San Bernardino, State of California' (the "Boundary Map") showing the boundaries of the territory proposed for inclusion in the District upon the initial establishment of the District, including properties and parcels of land proposed to be subject to the levy of special taxes by the District, is hereby approved and adopted. Section 3. A certificate shall be endorsed on the original and on at least one (1) copy of the Boundary Map, evidencing the date and adoption of this Resolution, and within fifteen (15) days after the adoption of the Resolution fixing the time and place of the hearing on the establishment or extent of the District, a copy of such map shall be filed with the correct and proper endorsements thereon with the County Recorder, all in the manner and form provided for in Sections 3110 and 3111 of the Streets and Highways Code of the State of California. Section 4. This resolution shall become effective upon its adoption. RESOLUTION NO. 15-047 - Page 1 of 3 PASSED, APPROVED, AND ADOPTED this it day of April 2015. AYES: Alexander, Kennedy, Michael, Spagnolo, Williams NOES: None ABSENT: None ABSTAINED: None Apwz�— ' L. n is ichael, Mayor ATTEST: 1dA W—A-L Wue� _ r5 —Janice C. Reynolds, City Clerk 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 11 day of April 2015. Executed this 2nd day of April 2015, at Rancho Cucamonga, California. )AA u, � f-'prJaar i'ce C. Reynolds, City Clerk RESOLUTION NO. 15-047 - Page 2 of 3 PROPOSED BOUNDARY OF SHEET 1 OF I CITY OF RANCHO CUCAMONGA i WEST-SIDE NEIGHBORHOOD PARKS AND STREET LIGHTING COMMUNITY FACILITIES DISTRICT NO. 1 CITY OF RANCHO CUCAMONGA COUNTY OF SAN BERNARDINO STATE OF CALIFORNIA I I HILLSIDE RO I m F)i I j I `I p ' I ;T7�, FILEO IN THE OFFICE OF THE CITY CLERK OF THE CITY OF RANCHO CUCAMONGA Oi L` DAYOF 2016 C. LERK 0. F RANCHO CUCAMONGA Q 19TH ST TY OF SAN BERNARDINO,CALIFORNIA Z I EBY CERTIFY THAT THE WITHIN MAP SHOWING THE PROPOSED O045E LINER DARIES OF THE CITY OF RANCHO CUCAMONGA WESTSIDEHORNOOD PARKS AND STREET LIGHTING COMMUNITY FACILITIES . ' I I DISTRICT NO.1,CITY OF RANCHO CUCAMONGA,COUNTY W SAN BERNARDINO. ul STATE OF CALIFORNIA,WAS APPROVED BY THE Cltt COUNCIL OF THE CITY OF 6I1 — I RANCHO CUCAMONGA,AT A MEETING THEREOF,HELD ON THE BAY Of ? 1015, BY ITS RESOLUTION NO. VI I I FOOTHILL BLVO CITY CLERK I I � CITY DF RANCHO CUCAMONGA b COUNTY OF SAN BERNARDINO.CALIFORNIA ARROW RT co THIS MAP HAS BEEN FILED UNDER DOCUMENT NUMBER _ 0 i 9TH ST THIS DAY OF _, 20_, AT M, IN BOOK OF AT PAGE .AT THE Tv I -- / REOUEST OF a IN THEAMOUNTOFI 6TH ST I N I ul BOB DUTTON.A53ESSOR-RECORDER•COUNTY CLERK COUNTY OF SAN BERNARDINO.CALIFORNIA 4TH ST ¢Z¢ < Wa a •l < DIMENSIONS OF ASSESSOR PARCELS. O rt x z REFERENCE 9M DE TO THE MAPS OPAR11CULARS OF THE F IHS ASSE ASSESSOR,COUNTY OF SAN BERNARDINO.STATE 1 0 Z OF CALIFORNIA. 1 Z LEGEND tu 4,000 0 4,000 8,000 12.000 r� PROPOSED CFD BOUNDARY FBBI APPENDIX D - RESOLUTION OF INTENTION The following pages provide a copy of the Resolution of Intention as approved by the City Council on May 20, 2015. RESOLUTION NO. 15-079 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, CALIFORNIA, DECLARING ITS INTENTION TO ESTABLISH WEST-SIDE NEIGHBORHOOD PARKS AND STREET LIGHTING COMMUNITY FACILITIES DISTRICT NO. 1 OF THE CITY OF RANCHO CUCAMONGA AND TO AUTHORIZE THE LEVY OF A SPECIAL TAX THEREIN TO FINANCE CERTAIN FACILITIES AND SERVICES WHEREAS, the City Council of the City of Rancho Cucamonga, California (the "City Council") at this time desires to initiate proceedings to create 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 Stale of California (the "Act") for the purpose of financing the facilities and services described herein below necessary to serve the properties within such community facilities district; and WHEREAS, this community facilities district shall hereinafter be referred to as West-Side Neighborhood Parks and Street lighting Community Facilities District No. 1 of the City of Rancho Cucamonga (the "District"); and WHEREAS, the Act provides that the City Council may initiate proceedings to establish a community facilities district only if it has first considered and adopted local goals and policies concerning the use of the Act; and WHEREAS, this City Council has adopted local goals and policies as required pursuant to the Act; and WHEREAS,this City Council is now desires to proceed to adopt its Resolution of Intention to initiate proceedings for the establishment of such District, to set forth the boundaries for such District, to indicate the type of facilities and services proposed to be financed by such District, to indicate the rate and apportionment of special taxes sufficient to finance such facilities and services and to set a time and place for a public hearing relating to the establishment of such District; and WHEREAS, a map of such District (the "Boundary Map") has been submitted to the City Council showing the boundaries of the territory proposed for inclusion in the District upon the initial establishment thereof including properties and parcels of land proposed to be subject to the levy of special taxes by the District and such map has been adopted by resolution of the City Council. NOW, THEREFORE, 13E IT RESOLVED by the City Council of the City of Rancho Cucamonga, California, as follows: Section 1. Recitals. The above recitals are all true and correct. Section 2. Initiation of Proceedings. These proceedings are initiated by this City Council pursuant to the authorization of Section 53318 of the Government Code of the State of California. RESOLUTION NO. 15-079 - Page 1 of 5 Section 3. Boundaries of District. It is the intention of this City Council to establish the District pursuant to the provisions of the Act, and to determine the boundaries and parcels on which special taxes may be levied to finance certain facilities and services. A description of the boundaries of the territory proposed for inclusion in the District including properties and parcels of land proposed to be subject to the levy of special taxes by the District is as follows: All that property as shown on the Boundary Map as previously approved by this City Council, such map designated as "Proposed Boundary Map of West-Side Neighborhood Parks and Street Lighting Community Facilities District No. t of the City of Rancho Cucamonga, County of San Bernardino, State of California" a copy of which is on file in the Office of the City Clerk of the City Council and shall remain open for public inspection. Section 4. Name of the Community Facilities District. The name of the Community Facilities District proposed to be established shall be known and designated as "West-Side Neighborhood Parks and Street Lighting Community Facilities District No. t of the City of Rancho Cucamonga." Section 5. Description of Public Facilities and Services. The types of public facilities and services proposed to be provided for and financed by the proposed community facilities district are: (a) Parks, trails, landscaped areas, medians, and park and recreation improvements, including but not limited to playground equipment, restrooms, sports field, lighting and water features, acquisition and/or installation of street lighting and other improvements placed in parks, trails, medians, or landscaped areas (the "Facilities'); and (b) the services which are proposed to be funded with the revenues from special taxes which are to be levied on parcels of taxable property within the District are the maintenance of public parks,trails, park and recreation improvements throughout the District and public parkways and open space areas, including but not limited to, street trees, graffiti removal, replacement, repair or rehabilitation of playground equipment, restrooms, sports field, lighting and water features, street lighting and other improvements placed in parks, trails, medians, or landscaped areas, public safety services provided within the park and recreation areas, public parkways and open spaces, landscape and street lighting, including but not limited to furnishing of electric current or energy, gas or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements within the District (the"Services"); and (c) The incidental expenses which will be Incurred are: (i) the cost of planning and designing the Facilities and the cost of environmental evaluations thereof, (ii) 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 (iii) any other expenses incidental to the construction, completion, and inspection of the Facilities and the Provision of the Services. Section 6. Special Tax. It is hereby further proposed that, except where funds are otherwise available, a special tax sufficient to finance the Facilities and Services and related incidental expenses authorized by the Act, secured by recordation of a continuing lien against all non-exempt real property in the District,will be levied annually within the boundaries of the District. For further particulars as to the rate and method of apportionment of the proposed special tax, reference is made to the attached and incorporated Exhibit A (the°Rate and Method"),which sets forth in sufficient detail the rate and method of apportionment of the special tax to allow each RESOLUTION NO. 15-079 - Page 2 of 5 landowner or resident within the proposed District to clearly estimate the maximum amount of that such person will have to pay for the Facilities and Services. In addition, pursuant to Government Code Section 53321, the maximum amounts of special taxes which may be levied in any fiscal year on parcels within the proposed community facilities district which are used for private residential purposes ("Residential Parcels") are specified in dollar amounts in Exhibit "A" hereto. Special taxes shall not be used on any Residential Parcels to finance the acquisition and construction of Facilities after June 30, 2036, or earlier upon a determination by the City Council as set forth in the Rate and Method of Apportionment, attached hereto as Exhibit "A." Special taxes shall be levied on Residential Parcels to pay the annual costs of the Services which are to be funded thereby, as described in subsection (b) of Section 5 hereof, as long as the City provides the Services. Under no circumstances shall the special tax levied in any fiscal year on any parcel used for private residential purposes be increased as a consequence of delinquency or default in the payment of special taxes by the owner or owners of any other parcel or parcels by more than ten percent (10%) above the amount of the special tax that would have been levied in that fiscal year had there never been any such delinquencies or defaults. The special tax herein proposed, to the extent possible, shall be collected in the same manner as ad valorem property taxes or in such other manner as this City Council or its designee shall determine, including direct billing of the affected property owners. Such special tax shall be subject to the same penalties, procedure, sale and lien priority in any case of delinquency as applicable for ad valorem taxes. Any special taxes that may not be collected on the County tax roll shall be collected through a direct billing procedure by the Treasurer of the City, acting for and on behalf of the District. Pursuant to Government Code Section 53340 and except as provided in Government Code Section 53317.3, properties of entities of the state,federal, and local governments shall be exempt from the levy of the special tax. Section 7. Public Hearing. NOTICE IS GIVEN THAT ON THE IST DAY OF JULY, 2015, AT THE HOUR OF 7 PM, IN THE REGULAR MEETING PLACE OF THE CITY COUNCIL BEING THE COUNCIL CHAMBERS, CITY HALL, LOCATED AT 10500 CIVIC CENTER DRIVE, RANCHO CUCAMONGA, CALIFORNIA, A PUBLIC HEARING WILL BE HELD WHERE THIS CITY COUNCIL WILL CONSIDER THE ESTABLISHMENT OF THE PROPOSED COMMUNITY FACILITIES DISTRICT, THE PROPOSED METHOD AND APPORTIONMENT OF THE SPECIAL TAX, AND ALL OTHER MATTERS AS SET FORTH IN THIS RESOLUTION OF INTENTION. AT THE ABOVE-MENTIONED TIME AND PLACE FOR PUBLIC HEARING ANY INTERESTED PERSONS, INCLUDING TAXPAYERS AND PROPERTY OWNERS MAY APPEAR AND BE HEARD. THE TESTIMONY OF ALL INTERESTED PERSONS FOR OR AGAINST THE ESTABLISHMENT OF THE COMMUNITY FACILITIES DISTRICT, THE EXTENT OF THE COMMUNITY FACILITIES DISTRICT, OR THE FINANCING OF THE PUBLIC FACILITIES AND SERVICES, 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 CLEARLY SET FORTH THE IRREGULARITIES AND DEFECTS TO WHICH THE OBJECTION IS MADE. ALL WRITTEN PROTESTS SHALL BE FILED WITH THE CITY CLERK OF THE CITY COUNCIL ON OR BEFORE THE TIME FIXED FOR THE PUBLIC HEARING. WRITTEN PROTESTS MAY BE WITHDRAWN IN WRITING AT ANY TIME BEFORE THE CONCLUSION OF THE PUBLIC HEARING. IF A WRITTEN MAJORITY PROTEST AGAINST THE ESTABLISHMENT OF THE COMMUNITY FACILITIES DISTRICT IS FILED, THE PROCEEDINGS SHALL BE ABANDONED. IF SUCH MAJORITY PROTEST IS LIMITED TO CERTAIN PUBLIC FACILITIES OR SERVICES OR PORTIONS OF THE SPECIAL TAX, THOSE PUBLIC FACILITIES OR RESOLUTION NO. 15-079 - Page 3 of 5 SERVICES OR THAT PORTION OF SPECIAL TAX SHALL BE ELIMINATED BY THE CITY COUNCIL. Section 8. Election. If, following the public hearing described in ft Section above, the City Council determines to establish the District and proposes to levy a special tax within the District, the City Council shall then submit the levy of the special tax to the qualified electors of the District. If at least twelve (12) persons, who need not necessarily be the same 12 persons, have been registered to vote within the District for each of the ninety (90) days preceding the close of the public hearing, the vote shall be by registered voters of the District, with each voter having one (1) vote. Otherwise, the vote shall be by the landowners of the District who were the owners of record at the close of the subject hearing, with each landowner or the authorized representative thereof, having one (1)vote for each acre or portion of an acre of land owned within the District. A successful election relating to the special tax authorization shall,as applicable, establish and/or change the appropriations limit as authorized by Article X11113 of the California Constitution as it is applicable to the District. Section 9. Notice of Public Hearing. Notice of the time and place of the public hearing shall be given by the City Clerk of the City Council by causing the publication of a Notice of Public Hearing in the legally designated newspaper of general circulation, such publication pursuant to Section 6061 of the Government Code, with such publication to be completed at least seven (7) days prior to the date set for the public hearing and shall also give notice by first-class mail to each landowner and to each registered voter within the proposed District describing the majority protest and voting procedure, such mailing pursuant to Section 53322.4 of the Government Code, with such publication to be completed at least fifteen (15) days prior to the date set for the public hearing. Section 10. Report. The officers of the City who will be responsible for providing the public services to be provided within and financed by the District, if established, shall study the District, and, at or before the time of the public hearing as described in Section 7, file a report with the City Council containing a brief description of the public services by type which will in his opinion be required to adequately meet the needs of the District, and his estimate of the fair and reasonable cost of providing such services, and the incidental expenses to be incurred in connection therewith. Such report shall be made a part of the record of the hearing to be held pursuant to Section 7 hereof. Section 11. Advances of Funds or Work In-Kind. At any time either before or after the formation of the District, the City Council may accept advances of funds or work-in-kind from any source, including, but not limited to, private persons or private entities and may provide, by resolution, for the use of those funds or that work-in-kind for any authorized purpose, including, but not limited to, paying any cost incurred by the City in creating the District. The City may enter into an agreement, by resolution, with the person or entity advancing the funds or work-in-kind, to repay all or a portion of the funds so advanced, or to reimburse the person or entity for the value, or cost, whichever is less, of the work-In-kind, as determined by the City Council. No such agreement shall constitute a debt or liability of the City. RESOLUTION NO. 15-079 - Page 4 of 5 PASSED, APPROVED, AND ADOPTED this 20" day of May 2015. AYES: Alexander, Kennedy, Michael, Spagnolo, Williams NOES: None ABSENT: None ABSTAINED: None L. tennis Michael, yor ATTEST: t#ce C. Reynolds, CitV Clerk 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 200,day of May 2015. Executed this 21" day of May 2015, at Rancho Cucamonga, California. n yi e�j JaI�ce C. Reynolds, City Gfirk RESOLUTION NO. 15-079 - Page 5 of 5