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HomeMy WebLinkAboutFD 2021-024 - Resolution RESOLUTION NO. FD 2021-024 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE RANCHO CUCAMONGA FIRE PROTECTION DISTRICT, SAN BERNARDINO COUNTY, CALIFORNIA, ESTABLISHING THE ANNUAL SPECIAL TAX FOR COMMUNITY FACILITIES DISTRICT NO. 88-1 FOR FISCAL YEAR 2021/22 WHEREAS, the Board of Directors of the Rancho Cucamonga Fire Protection District, California, (formerly Foothill Fire Protection District, hereinafter referred to as the "legislative body"), has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the"Mello-Roos Community Facilities Act of 1982," being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California. This community facilities district shall hereinafter be referred to as Community Facilities District No. 88-1 (hereinafter referred to as the "CFD No. 88-1"); 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 CFD No. 88-1, and this legislative body is desirous to establish the specific rate of the special tax to be collected for the next fiscal year and to adjust the maximum special tax authorization to be levied. NOW, THEREFORE, THE BOARD OF DIRECTORS OF THE RANCHO CUCAMONGA FIRE PROTECTION DISTRICT, HEREBY RESOLVES: 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 Fiscal Year 2021/22 for the referenced CFD No. 88-1 is hereby determined and established as set forth in the attached, referenced, and incorporated Exhibit "A". SECTION 3: That the rate asset forth above does not exceed the amount as previously authorized by ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the CFD No. 88-1. SECTION 4: That the proceeds of the special tax shall be used to pay, in whole or in part,the costs of the following, in the following order of priority: A. Payment of principal and interest on any outstanding authorized bonded indebtedness, if any; B. Necessary replenishment of bond reserve funds or other reserve funds, including sinking funds; C. Payment of costs and expenses of authorized public facilities and public services, including the administration of the special tax levy; and 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: That the maximum authorized special tax rates for all developed properties are hereby adjusted pursuant to Ordinance No. 17. The maximum authorized special tax rates are set forth in the attached, referenced, and incorporated Exhibit"B". Resolution No. FD 2021-024 Page 1 of 5 SECTION 6: The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax. SECTION 7: All monies above collected shall be paid into the CFD No. 88-1 funds, including any bond fund and reserve fund. SECTION 8: 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 affected in a space marked "public improvements,""special tax"or by any other suitable designation,the installment of the special tax,and forthe exact rate and amount of said tax reference is made to the attached Exhibit"A". SECTION 9: The County Auditor shall then,at the close of the tax collection period, promptly render to the Agency a detailed report showing the amount and/or amounts of such special tax installments, interest, penalties, and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection. Resolution No. FD 2021-024 Page 2 of 5 PASSED, APPROVED AND ADOPTED this 21st day of July, 2021. e e nis Mi hael, P si ent ATTEST: ice C. Reynolds, CI rk I,JANICE C. REYNOLDS , SECRETARY of the Rancho Cucamonga Fire Protection District,do hereby certify that the foregoing Resolution was duly passed, approved,and adopted by the Board of Directors of the Rancho Cucamonga Fire Protection District, at a Regular Meeting of said Board held on the 21 st day of July 2021. AYES: Hutchison, Kennedy, Michael, Scott, Spagnolo NOES: None ABSENT: None ABSTAINED: None Executed this 22"d day of July, 2021, at Rancho Cucamonga, California. G/n� --*, L&"L nice C. Reynolds, C rk Resolution No. FD 2021-024 Page 3 of 5 EXHIBIT "A" SPECIAL TAX FOR FISCAL YEAR 2021/22 IN COMMUNITY FACILITIES DISTRICT NO. 88-1 RANCHO CUCAMONGA FIRE PROTECTION DISTRICT SPECIAL TAX LEVY SPECIAL TAX LEVY TAXING CLASSIFICATION FISCAL YEAR 2020/21 FISCAL YEAR 2021/22 1. DEVELOPED PROPERTY A. Residential Class 1 $144.12 $144.12 (male than 3,590 SF) B. ReO dential Class II 110.86 110.86 (3,6177 to 3,589 SF) C. Res dential Class III 88.69 88.69 (2, 4 to 3,076 SF) D. Residential Class IV 77.60 77.60 (2,308 to 2,563 SF) E. Residential Class V 66.52 66.52 (2,a 1 to 2,307 SF) F. Residential Class VI 7 60 9 60.97 (1,795 to 2,050 SF) G. Residential Class VII 55.43 55.43 (less than 1,795 SF) Commerical/Industrial Property $221.72 per acre or$0.061 $221.72 per acre or$0.061 per sq.ft of building area, per sq.ft of building area, whichever is greater whichever is greater 2.APPROVED PROPERTY $99.77 per lot or parcel $99.77 per lot or parcel 3.VACANT PROPERTY $5.54 per acre $5.54 per acre SF = Square Feet Resolution No. FD 2021-024 Page 4 of 5 EXHIBIT "B" SPECIAL TAX FOR FISCAL YEAR 2021/22 IN COMMUNITY FACILITIES DISTRICT NO. 88-1 RANCHO CUCAMONGA FIRE PROTECTION DISTRICT MAXIMUM SPECIAL TAX RATE TAXING CLASSIFICATION FISCAL YEAR 2020/21 FISCAL YEAR 2021/22 1. DEVELOPED PROPERTY A. Residential Class 1 $1,481.00 $1,566.64 (more than 3,590 SF) B. Residential Class 11 1,135.63 1,201.30 (3,077 to 3,589 SF) C. Residential Class 111 906.26 958.66 (2,564 to 3,076 SF) D. Residential Class IV 794.33 840.26 (2,308 to 2,563 SF) E. Residential Class V 679.75 719.05 (2,051 to 2,307 SF) F. Residential Class VI 627.84 664.14 (1,795 to 2,050 SF) G. Residential Class VII 566.96 599.74 (less than 1,795 SF) Commerical/Industrial Property $2,279.45 per acre or$0.18426 $2,411.27 per acre or$0.19492 per sq.ft of building area, per sq.ft of building area, whichever is greater whichever is greater 2.APPROVED PROPERTY $200 per lot or parcel $200 per lot or parcel 3.VACANT PROPERTY $10.00 per acre $10.00 per acre SF= Square Feet NOTE: Escalation of maximum special rate. Calculation formula Fiscal Year 2021/22 Population CPI* Change Change Factor 1.0005 X 1.0573 = 1.05783 *CPI - California Per Capita Personal Income Resolution No. FD 2021-024 Page 5 of 5