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HomeMy WebLinkAbout16-099 - Resolutions RESOLUTION NO. 16-099 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, CALIFORNIA, RE-ESTABLISHING ANNUAL SPECIAL TAX FOR COMMUNITY FACILITIES DISTRICT 2001-01 (IMPROVEMENT AREA NO. 3) FOR FISCAL YEAR 2016/17 WHEREAS, the City Council of the City of Rancho Cucamonga, California, (hereinafter referred to as the "legislative body of the local Agency"), has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a Community Facilities District, all as authorized pursuant to the terms and provisions of the "Mello-Roos Community Facilities Act of 1982", being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code for the State of California. This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 2001-01(Improvement Area No. 3) (hereinafter referred to as the "District"); and WHEREAS, at this time, bonds were previously issued for purposes of financing the project facilities for said District (the "Prior Special Tax Bonds"); and WHEREAS, this legislative body, by Ordinance as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said District, and this legislative body, by the adoption of Resolution No. 15-150 on August 5, 2015, previously established the specific rate of the special tax to be collected for the fiscal year based, in part, upon the debt service payable on the Prior Special Tax Bonds; and WHEREAS, on July 30, 2015, special tax refunding bonds were issued by the Community Facilities District to refund the Prior Special Tax Bonds resulting in a reduction in the debt service payable from the special taxes levied within the District. NOW, THEREFORE, the City Council of the City of Rancho Cucamonga does hereby resolve as follows: SECTION 1: That the above recitals are all true and correct. SECTION 2: That the specific rate and amount of the special tax to be collected to pay for the costs and expenses for the Fiscal Year 2016/17 for the District are hereby determined and established as set forth in the attached, referenced and incorporated in the Annual Status Report. SECTION 3: That the rates as set forth in such Annual Status Report do not exceed the amount as previously authorized by Ordinance of this legislative body, and are not in excess of that as previously approved by the qualified electors of the District. SECTION 4: That the proceeds of the special tax are used to pay, in whole or in part, the costs of the following, in the following order of priority: Resolution No. 16-099 — Page 1 of 7 A. Payment of principal of and interest on any outstanding authorized bonded indebtedness. B. Necessary replenishment of bond reserve funds or other reserve funds; C. Payment of costs and expenses of administering the District and any bonds of the District. D. Repayment of advances and loans, if appropriate. The proceeds of the special taxes shall be used as set forth above, and shall not be used for any other purpose. SECTION 5: The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax. SECTION 6: All monies above collected shall be paid into the District funds, including but not limited to, any special tax fund, bond fund and reserve fund. SECTION 7: The County Auditor is hereby directed to enter in the next county assessment roll on which taxes will become due, opposite each lot or parcel of land effected in a space marked "public improvements, special tax", or by any other suitable designation, the installment of the special tax, and for the exact rate and amount of said tax, reference is made to the attached Annual Status Report. SECTION 8: The County Auditor shall then, at the close of the tax collection period, promptly render to this Agency a detailed report showing the amount and/or amounts of such special tax installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection. Resolution No. 16-099 — Page 2 of 7 PASSED, APPROVED, AND ADOPTED this 201h day of July 2016. AYES: Alexander, Kennedy, Michael, Spagnolo, Williams NOES: None ABSENT: None ABSTAINED: None ennis Michael, ayor ATTEST: taned-- nice C. Reynolds, y 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 20' day of July 2016. Executed this 21st day of July 2016, at Rancho Cucamonga, California. nice C. Reynolds, ' ity Clerk Resolution No. 16-099 — Page 3 of 7 Resolution No. 16-099 CITY OF RANCHO CUCAMONGA MELLO-ROOS COMMUNITY FACILITIES DISTRICT NO. 2001-01 IMPROVEMENT AREA NO. 3 ANNUAL STATUS REPORT JULY, 2016 Resolution No. 16-099 — Page 4 of 7 Resolution No. 16-099 BACKGROUND On June 20, 2001, an election was held and the property owners within the boundary of Community Facilities District No. 2001-01 (Improvement Area Nos. 3) (the "District") authorized the District to incur bonded indebtedness in the principal amount of $935,000. On August 15, 2001, the City Council adopted Ordinance No. 01-019 authorizing the issuance of bonds. Bonds were issued on August 29, 2001, to share in the financing of public street improvements required for the development of the property within the District; including, improvements to Day Creek, Victoria Park, Church, Foothill, Base Line, and Arbor; landscaping improvements within public right-of-way; and storm drain and flood control improvements. On December 7, 2011, the City Council adopted Resolution No. 11-179 authorizing the issuance of special tax refunding bonds for this District. The Special Tax Refunding Bonds, Series 2012, in the principal amount of $9,093,000 were issued on December 21, 2011. This amount represented the outstanding principal balance of the original bonds as of this date. On July 1 , 2015, the City Council adopted Resolution No. 15-115 authorizing the issuance of special tax refunding bonds for this District in conjunction with various other Community Facilities Districts. The Special Tax Refunding Bonds, Series 2015 were refunded with a total principal amount of $18,546,000 and were issued on July 30, 2015. By authorizing this refunding, the City Council provided savings to the property owners for the remaining life of the bond issue, that translated to a 6.29% overall reduction in the annual debt service payment paid by property owners. Consequently, the rates for the District will not increase in Fiscal Year 2016/17 because the current rate is sufficient to meet fiscal obligations for the District. The special tax shall be levied only so long as required for each parcel of taxable property to discharge bond obligations. Each fiscal year, all Taxable Property within each Zone of Improvement Area No. 3 shall be classified as Taxable or Non-Taxable Property and all such Taxable Property shall be subject to the levy of Special Taxes in accordance with the rate and method of apportionment pursuant to the section below. Community Facilities District No. 2001-01 (Improvement Area 3) 1 Fiscal Year 2016/17 Resolution No. 16-099 — Page 5 of 7 Resolution No. 16-099 COMMUNITY FACILITIES DISTRICT NO. 2001-01 ANNUAL SPECIAL TAX FISCAL YEAR 2016/17 TAXABLE ACREAGE BOND SHARE ASSIGNED TAX PER ACRE ZONE 7-LEGGIO 37.48 8.30% $1,640.00 Community Facilities District No. 2001-01 (Improvement Area 3) 2 Fiscal Year 2016/17 Resolution No. 16-099 — Page 6 of 7 Resolution No. 16-099 COMMUNITY FACILITIES DISTRICT NO. 2001-01 PROPOSED SOURCES AND USES OF FUNDS Fiscal Year 2016/17 Budget Sources Taxes: Estimated Assessments, Net of Estimated Delinquencies $ 62,220 Interest Revenue 20 Total Proposed Sources $ 62,240 Uses Debt Service Principal Repayments $ 23,820 Interest Expense 35,000 Subtotal - Debt Service 58,820 Admin./General Overhead 40 Total Proposed Uses $ 58,860 Contribution to/(Use of) Fund Balance $ 3,380 Community Facilities District No. 2001-01 (Improvement Area 3) 3 Fiscal Year 2016/17 Resolution No. 16-099 — Page 7 of 7