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HomeMy WebLinkAbout91-006 - ResolutionsRESOI]JIIONNO. FD91-006 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE RANCMO CIEAMDNGA FIRE PRfYTECTION DISTRICT, RANCHO O3CAMONGA, CALIFORNIA, D~CIARING THE ANNEXATION OF TERRITORY TO AN EXISTING ~ FACILITIES DISTRICT AND AUTHORIZING SURMITTAL OF LEVY OF SP~IAL TAXES TO THE QUALIFIED WHBREAS, the Board of Directors of the Rancho Cucamonga Fire Protec- tion District, Rancho Cucamonga, California, (hereinafter referred to as the "legislative body of the local A~ency"), ba-~ previously declared its intention and held and conducted proceedings relating to the annexation of territory to an existing (2~m~nity Facilities District petulant to the terms and provisions of the '~4ello-Roos CkatuLunity Facilities Act of 1982", being Chapter 2.5, Part 1, Division 2, Title 5 of the Govez~u~ent Code of the State of California, and specifically Article 3.5 thereof. The existing Co~,u,unity Facilities District has been designated as OZMMUN1TY FACILITIES DISTRICT NO. 88-1 (hereinafter referred to as the "District"); and WHEREAS, notice of a public hearing relating to the annexation of territory to the existing District, the extent of the territory to be annexed, the furnishing of certain facilities and all other related matters has been given, and an Annexation Report, as ordered by this Agency, has been presented and considered; and WHERFAS, the are proposed to be annexed is known and designated as ~ FACILITIES DISTRICT NO. 88-1, ANN]DfATIONNO. 2 (hereinafterreferred to as the "annexed territory"); and WHERFAS, it has now been determined that written protests have not been received by registered voters and/or property owners representing more than one-half (1/2) or more of the area of land proposed to be annexed to said District or within the original District; and WHEREAS, ima~much as there are less than twelve (12) registered voters residing within the territory proposed to be annexed to the District, and have been for at least the preceding ninety (90) days, this legislative body is desirous to subnit the levy of the required special tax to the land- owners of the territory proposed to be annexed to the District, said land- owners being the qualified electors as authorized by law. NOW, THEREFORE, the Board of Directors of the Rancho Cucamonga Fire Protection District does hereby resolve as follows: SECTION 1: That the above recitals are all true and correct. S~CTION 2: That written protests, if any, have not been received from registered voters and/or landowners representing a majority protest, and all protests, if any, are hereby overruled and denied. Resolution No. FD 91-006 Page 2 SECTION 3: That this legislative body does hereby declare the annex- ation of the territory to the existing C~tutunity Facilities District, known and designated as "~ FACILITIES DISTRICT NO. 88-1, ANNEXAT/ON NO. 2". BOUNDARIES OF ANNEXED AREA SECTION 4: That the boundaries and parcels of land to be annexed and in which the public facilities are to be provided and on which special taxes will be levied in order to pay the costs and expenses for said public facili- ties are generally described as follows: All that property and territory proposed to be annexed to the exist- i]lg Cunttttt].t'Lity Facilities District, as said property is shown on a map as previously approved by this legislative body, said map designated by the number of the annexation and the name of the existing C~t,,ttunity Facilities District, a copy of which is on file in the Office of the Secretary and shall remain open for public inspection. DESCRIPTION OF FACILITIES SECTION 5: A general description of the public services and capital facilities which this legislative body is authorized by law to construct, own or operate, which are the facilities to be improved under these proceedings, are generally described as follows: FACILITIES: The construction of a fire station, together with appurtenances and appurtenant work, including acquisition where SERVICES: F/re protection and suppression services (including emer- gency medical service and such other services as the Rancho Cucamonga Fire Protection District may be authorized by law to provide) which are in addition to the extent to which said services are currently provided to the territory within the proposed District. S~CTION 6: That a special tax, except where funds are otherwise available, is hereby authorized, subject to voter approval, to be levied annually within the boundaries of the territory to be annexed to said District. For particulars as to the rate and method of apportionment of the proposed special tax, reference is made to the attached and incorporated Exhibit "A" , which sets forth in sufficient detail the method of apportionment to allow each landowner or resident within the territory proposed to be annexed to the District to clearly estimate the annual amount that said person will have to pay for said facilities. Said special tax shall be utilized to finance the construction, expansion, rehabilitation or purchase of the public capital facilities and services described hereinabove. Resolution No. FD 91-006 Page 3 VALIDITY OF PROCRFD~ SECTION 7: It is hereby further determined by this legislative body that all proceedings prior hereto were v~lid and taken in conformity with the requirements of the law, and specifically the provisions of the '~4ello-Roos C~mtunity Facilities Act of 1982", and that this finding and determination is made pursuant to the provisions and authorization of Section 53325.1 of the Gove2-x.,tent Code of the State of California. SECTION 8: This legislative body herewith subnits the levy of the special tax to the qualified electors, said electors being the landowners of the territory proposed to be annexed to the existing District, with each land- owner having one (1) vote for each acre or portion thereof of land which he or she owns within the territory proposed to be annexed to the existing Gunu.tmity Facilities District. BAT.~OT S~CTION 9: This legislative body hereby further directs that a ballot proposition relating to the levy of the above referenced special taxbe prepared. This Resolution shall not constitute the notice of the election and the Resolution submitting the special tax levy to the voters shall constitute the notice of the election relating to the authorization for the special tax levy. SECTION 11: That the Secretary is hereby ordered to certify to the passage of this Resolution and to file a certified copy thereof with the Election Official PASSED, APPROVtD, and ADOPltD this 3rd day of April, 1991. Alexafter, Buquet, Stout, Williams, Wright AYES: NOES: None ABS~lqT: None Dennis L. Stout, President Resolution No. FD 91-006 Page 4 I, DEBRA J. ADAMS, S~CRETARY 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 3rd day of April, 1991. Executed this 4th day of April, 1991 at Rancho Cucamonga, California. Resolution No. FD91-006 Page 5 RANCHO CUCAMONGA FIRE PROTECTION DISTRICT COMMUNITY FACILITIES DISTRICT NO. 88-1 ANNEXATION NO. 2 EXHIBIT "A" The Resolution of Intention refers to this Exhibit for an explanation of the rate and method of apportionment of the Special Tax so as to allow each landowner or resident within the proposed Community Facilities District to estimate the maximum annual amount that would be required for payment for such landowner's or resident's property. PROPERTY CATEGORIES There are three categories of property subject to special taxation, which are identified as follows: 1. DEVELOPED PROPERTY All property identified as a single Tax Assessor's parcel for which property a building permit has been issued as of May 31 of any year. 2. APPROVED PROPERTY All property which of as May 31 of any year is subject to an approved Development Agreement with either the City of Rancho Cucamonga or the County of San Bernardino, an approved Annexation Agreement with the City of Rancho Cucamonga, or a recorded Final Subdivision Map or Final Parcel Map, but for which no building permit has been issued. 3. VACANT PROPERTY All other property, excluding property which, as of the date of the election to authorize the levy of the Special. Tax, is: (i) owned by a public entity; (ii) owned by a regulated public utility and being utilized for transmission or distribution purposes; or (iii) zoned as open space. TAXING CLASSIFICATIONS AND MAXIMUM SPECIAL TAX RATES The taxing classifications for the above Property Categories and the maximum autho- rized Special Tax rates for fiscal year 1988-1989 are as follows: TAXING CLASSIFICATION MAXIMUM TAX RATE 1. DEVELOPED PROPERTY A. Residential Class I $ 292 per year (More than 3,590 square feet of dwelling unit living area) * Resolution No. FD 91-006 Page 6 TAXING CLASSIFICATION MAXIMUM TAX RATE Residential Class II (3,077-3,589 square feet of dwelling unit living area) * Residential Class III (2,564-3,076 square feet of dwelling unit living area) , Residential Class IV (2,308-2,563 square feet of dwelling unit living area) * Residential Class V (2,051-2,307 square feet of dwelling unit living area) * ~esidentla? class VI (1,795-2,050 square ~eet of dwelling unit living area) * Residential Class VII (Less than 1,795 square feet of dwelling unit living area) * H. Commercial or industrial property 2. APPROVED PROPERTY All Approved Proper~y 3. VACANT PROPERTY All Vacant Property $ 225 per year $ 180 per year $ 157 per year $ 135 per year $ 124 per year $ 112 per year $ 449 per acre per year, or $0.04 per square foot of build- ing area, whichever is greater, per year ** $200 per lot or parcel per year $10 per acre per year *** The square footage of dwelling unit living area shall mean the square footage of internal living space, exclusive of garages and other structures not used as living space, as shown on the building permit(s) issued for the dwelling unit. The square footage of a commercial or industrial building area shall mean the gross square footage for the building as reflected in the building plans upon which any building permits for the building were issued. The acreage of a Vacant Property shall be the gross acreage exclusive of any acreage dedicated or offered for dedication to a public agency. Resolution No. FD 91-006 Page 7 ESCALATION OF MAXIMUM SPECIAL TAX RATES The maximum annual Special Tax rates applicable to all Developed Property shall be subject to escalation each July 1 commencing July 1, 1989, by the change factor calculated annually by the State of California Department of Finance for the purpose of increasing appropriations limits of State and local governments. In the event that the Department of Finance or its successor ceases to calculate the annual change factor, such Special Tax rates shall be subject to annual escalation not to exceed the increase in the Consumer Price Index as published by the Bureau of Labor Statistics for the Los Angeles Primary Metropolitan Statistical Area for the preced- ing twelve (12) month reporting period. The maximum Special Tax rates applicable to all Approved Property and Vacant Property shall not be subject to escalation. METHOD OF APPORTIONMENT OF SPECIAL TAX The Special Tax shall be levied annually on all taxable property within one of the above identified Property Categories so long as Special Tax revenues are necessary to pay authorized expenses of the Community Facilities District, which may include, without limitation, payment of debt service on any bonded indebtedness of the Commu- nity Facilities District; replenishment of any required reserve fund for any such bonded indebtedness; funding of any required sinking fund necessary to pay for future public improvements, services or debt service; direct payment for public improvements; or payment of the operational and maintenance expenses of providing fire suppression and protection services to properties within the Community Facili- ties District. The annual levy of the Special Taxes shall be apportioned as follows: STEP 1: Fifty percent (50%) of the estimated ad valorem property tax revenue to be collected from properties within the Community Facilities District in the subject fiscal year which are allocable to the Foothill Fire Protection District shall be allocated to pay the estimated expenses of the Community Facilities District for the subject fiscal year. The remainder of the estimated expenses shall be referred to as the Net CFD Expenses. STEP 2: That equal percentage of the maximum authorized Special Tax rate applic- able to all Developed Property Taxing Classifications necessary to generate Special Tax revenues equal to the Net CFD Expenses shall be levied on all Developed Property. STEP 3: If additional Special Tax revenues are still necessary to generate the Net CFD Expenses, that percentage of the maximum authorized Special Tax rate applicable to all Approved Property necessary to generate the additional Special Tax revenues to equal Net CFD Expenses shall be levied on Approved Property. STEP 4: If additional Special Tax revenues are still necessary to generate the Net CFD Expenses, that percentage of all the maximum authorized Special Tax rate applicable to all Vacant Property necessary to generate the addi- tional Special Tax revenues to equal Net CFD Expenses shall be levied on all Vacant Property. R~solution No. FD 91-006 Page 8 STEP 5: If additional Special Tax revenues are still necessary to generate the Net CFD Expenses, the Community Facilities District shall: Compare (i) the Special Tax. rate which would be levied on each Developed Property pursuant to STEP 2 above with (ii) the product resulting from multiplying the square footage of the Developed Property times the Base Maximum Special Tax. The Base Maximum Special Tax means an amount equal to $0.0025 per square foot subject to escalation at the same rate and at the same time applicable to the maximum Special Tax rates for Developed Property. If the product described in (ii) above exceeds the Special Tax rate described in (i) above for any Developed Property, the Community Facilities District shall increase the Special Tax rate levied on each such Developed Property in equal percentages up to the rate not to exceed the product described in (ii) above necessary to generate the additional Special Tax revenues to equal Net CFD Expenses. Notwithstanding the foregoing, the minimum Special Tax which shall be levied on all taxable properties within the Community Facilities District each Fiscal Year shall be: DEVELOPED PROPERTY: $ 1.00 per dwelling unit for residential uses $ 1.00 per acre for commercial/industrial uses APPROVED PROPERTY: $ 1.00 per lot or parcel VACANT PROPERTY: $ 1.00 per acre The ad valorem property tax contribution identified in Step 1 shall be reduced in any Fiscal Year by the amount by which the sum of such contribution and the minimum Special Taxes would exceed the estimated expenses of the Community Facilities District for such Fiscal Year. The "Report" of the Special Tax Consultant, to be approved as a part of the record upon the conclusion of the public hearing pertaining to the formation of the Community Facilities District, shall set forth supplementary details pertaining to the Rate and Method of Apportionment of the Special Tax and shall provide controlling guidance in the interpretation and implementation of this Rate and Method of Apportionment.