HomeMy WebLinkAboutFD 2021-026 - Resolution RESOLUTION NO. FD 2021-026
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE RANCHO
CUCAMONGA FIRE PROTECTION DISTRICT, RANCHO CUCAMONGA,
CALIFORNIA, ACTING AS THE LEGISLATIVE BODY OF COMMUNITY
FACILTIES DISTRICT NO.88-1, DECLARING THE RESULTS OF A SPECIAL
ELECTION IN COMMUNITY FACILITIES DISTRICT NO.88-1,ANNEXATION
NO.88-21-1 AND ORDERING THE ANNEXATION OF SUCH PROPERTY TO
COMMUNITY FACILITIES DISTRICT NO. 88-1
WHEREAS, the Board of Directors (the "Board of Directors") of the Rancho Cucamonga Fire
Protection District, California, has previously declared its intention and held and conducted proceedings
relating to the annexation of territory to an existing 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, and specifically Article 3.5 thereof. The existing
Community Facilities District has been designated as Community Facilities District No. 88-1 (the"District");
and,
WHEREAS, the area proposed to be annexed is known and designated as Community Facilities
District No. 88-1, Annexation No. 88-21-1 ("Annexation Territory"), and,
WHEREAS, the Board of Directors called for and ordered an election to be held to submit to the
qualified voters of the Annexation Territory a proposition to levy a special tax in the Annexation Territory;
and,
WHEREAS, at this time said election has been held and the measure voted upon did receive the
favorable two-thirds(2/3)vote of the qualified voters, and the Board desires to declare the favorable results
of the election and to order the annexation of the Annexation Territory to the District.
NOW, THEREFORE, the Board of Directors of the Rancho Cucamonga Fire Protection District
does hereby resolve as follows:
1. The above recitals are all true and correct.
2. The Board of Directors hereby receives and approves the CERTIFICATE OF ELECTION OFFICIAL
AND STATEMENT OF VOTES CAST, as submitted by the Election Official, said Statement setting forth the
number of votes cast in the election, the measure voted upon, and the number of votes given for and/or
against the measure voted upon. A copy of said Certificate and Statement is attached hereto marked Exhibit
"A", referenced and so incorporated.
3. The Secretary is hereby directed to enter in the minutes of this meeting the results of the election and
the STATEMENT OF VOTES CAST.
4. The Board of Directors hereby orders the annexation of the Annexation Territory to the District and
further determines that the Board is now authorized to levy the special taxes within the Annexation Territory
as approved and authorized by the qualified electors of the Annexation Territory.
5. Immediately upon adoption of this Resolution, the AMENDMENT TO THE NOTICE OF SPECIAL
TAX LIEN (NOTICE OF ANNEXATION) shall be recorded in the Office of the County Recorder.
Resolution No. FD 2021-026 Page 1 of 2
EXHIBIT "A"
CERTIFICATE OF ELECTION OFFICIAL AND STATEMENT OF VOTES CAST
CERTIFICATE OF EUCTION OFFICIAll,
AND STATEMENT OF voTES CAST
STATE OYCALIFORNIA,
COUNTY OF SAN BFKNA RINNO )SS
RANCHO (11.'CAMONGA FJRL` I)R0TI-1'(`I ION DIS'll RICT
THFUNDERSIGINED, AS FI.F.CTION OFFICIAL OF THE. RAN-CHO CUCAMONG-N FIRF
pkal i-.CTION DISTRICT. COUNTY OF SAN S"I A IT OF CALIFORNIA,
DO HLRLBY CERTIFY that pur-,uant to the pruvisiuns ol' SLTtion 53326 ofthv Govmimuni
Code and the Flectlow, Cede of the 1-itaie of Catif0mia, I did canvass the returns of the. votes cast
at tile:
RANCI 10 CUICAMONGA FIR.11-AIROTECTION DISJ RICT
COMMI,,'NITY FACILITIES DISTRICT NO. 98-1
ANNEXATION NO, 88-2 1-1
SIIE'CIAL LLECTION
hi said Fire Protection District held on August 18, 10211,
I I-UR'l HER (A:RI IF that this Staterrim 01'1�-OtCS Cast shows the WhOle IlUmber ul-,wics cast
in aid Oisirict, and the. who lc 11UMhk!r ot'votes cast for the Measure in said District. and the
totals ofthc respective colmmis and the.totals as shown I'm the Mcasurv. are rwll, trw aild clim!(7.1
1. TO"I At, NUMBF.R OF VOTES CAS Y;
It. '1'0-1-A I. N(J,V1111"R ()I,' V0 FF.5 FOR FOR
AND A(VAINS F PR0I1OS1 HON A A(JAIN'S I
6 A'I'I-Nl--.SS illy hared tied Offi[ ,11 Seal this day of 2021,
F, L*ti
Rancho Cucammnoa Fire 1'JtL%LCi2tivn District
State of Califcqmi?
Resolution No. FD 2021-026 - Page 3 of 3
8/23/2021 Batch 11423797 Confirmation
Electronically
Recorded In Official Records
San Bernardino County
Bob Dutton
RECORDING REQUESTED BY: 10 Assessor-Recorder-County Clerk
RANCHO CUCAMONGA DOC# 2021-0376046
FIRE PROTECTION DISTRICT
10500 CIVIC CENTER DRIVE 08/19/2021 Titles:1 Pages:10
RANCHO CUCAMONGA, CA 91730 04:46 PM
SAN Fees $0.00
WHEN RECORDED MAIL TO: Taxes $0.00
F3010 CA S62 Fee $0.00
CITY CLERK Total $0.00
CITY OF RANCHO CUCAMONGA
10500 CIVIC CENTER DRIVE
RANCHO CUCAMONGA,CA 91730
Exempt from recording fees pursuant to Govt. Cod. Sec.27383
AMENDMENT TO THE NOTICE OF SPECIAL TAX LIEN
(NOTICE OF ANNEXATION NO.88-21-1)
hHnc•//nc mniro_rornniinn rnm/Rauh/Rnnfirmafinn/11 d937U7 1/2
8/23/2021 Batch 11423797 Confirmation
DOG#2021-0375046 Page 2 of 10
WHEN RECORDED RETURN TO:
SECRETARY
RANCHO CUCAMONGA FIRE
PROTECTION DISTRICT
10500 CIVIC CENTER DRIVE
RANCHO CUCAMONGA,CALIFORNIA 91730
AMENDMENT TO THE NOTICE OF SPECIAL TAX LIEN
(NOTICE OF ANNEXATION NO. 88-21-1)
Pursuant to the requirements of Section 3117.5 of the Streets and Highways Code and Section
53339.8 of the Government Code, the undersigned SECRETARY of the legislative body of the
RANCHO CUCAMONGA FIRE PROTECTION DISTRICT, COMMUNITY FACILITIES
DISTRICT NO. 88-1, STATE OF CALIFORNIA, HEREBY GIVES NOTICE that a lien is
hereby imposed to secure payment of a special tax which the Board of Directors of the Rancho
Cucamonga Fire Protection District, County of San Bernardino, State of California, is authorized
to annually levy for the following purpose:
To pay for certain public capital facilities generally described as fire protection and
suppression facilities, and appurtenances including equipment, real property and other
tangible property with an estimated useful life of five(5)years or longer.
To pay for certain public services generally described as the performance by employees
of functions, operations and maintenance and repair activities in order to provide fire
protection and suppression services.
The special tax is authorized to be levied within that area annexed to Community Facilities
District No. 88-1, known and designated as Annexation No. 88-21-1 and the lien of the special
tax is a continuing lien which shall secure each annual levy of the special tax and which shall
continue in force and effect until the special tax obligation is prepaid,permanently satisfied and
cancelled in accordance with law or until the special tax ceases to be levied and a notice of
cessation of special tax is recorded in accordance with Section 53330.5 of the Government Code.
The rate and method of apportionment of the authorized special tax is as shown on the attached,
referenced and incorporated Exhibit "A", and the special tax shall be collected in the same
manner as ordinary ad valorem properly taxes are collected and shall be subject to the same
penalties and the same procedure, sale and lien priority in case of delinquency as is provided for
ad valorem taxes.
Notice is further given that upon the recording of this notice in the Office of the County
Recorder, the obligation to pay the special tax levy shall be come a lien upon all non-exempt real
property within Annexation No. 88-21-1 in accordance with Section 3115.5 of the Streets and
Highways Code.
httnc•//nc carnra-rarnrriinn rnm/Rntnh/Rnnfirmatinnh114937g7 2/2
The names of the Owner(s) of the real property included within Annexation No. 88-21-1 as they
appear on the last secured assessment roll as of the date of recording of this Notice and the
Assessor's tax parcel(s) numbers set forth on the attached, referenced and incorporated as
Exhibit "B".
Reference is made to Notice of Special Tax Lien Document No. 89-154448 and the boundary
maps of the original Community Facilities District and Annexation No. 88-21-1 thereto recorded
at Book 53, Pages 11-13, Document No. 89-000825 and at Book 89, Page 79, Document No.
2021-0316681, respectively, of Maps of Assessment and Community Facilities Districts in the
Office of the County Recorder for the County of San Bernardino, State of California, which
maps are now the final boundary maps of the Community Facilities District.
For further information concerning the current and estimated future tax liability of owners or
purchasers of real property subject to this special tax lien, interested persons should contact the
following designated person:
Ivan Rojer, Fire Chief
Rancho Cucamonga Fire Protection District
10500 Civic Center Drive
Rancho Cucamonga, California 91730
(909) 477-2770
DATED:
t
SE T Y
RANCHO CUCAMONGA FIRE PROTECTION
DISTRICT
STATE OF CALIFORNIA
ACKNOWLEDGMENT
A notary public or other officer completing this
certificate verifies only the identity of the individual
who signed the document to which this certificate is
attached, and not the truthfulness, accuracy, or
validity of that document.
State of California County of 560 1;exoard na )
On ( ! 2-021 before me, �a
-- (insert name and title of the offic r)
personally appeared t✓ ota < rs ire
who proved to me on the basis of satisfactory evidence to be the pe so whose name )ire
subs 'bed to the within instrument and acknowled ed o me that h s executed the same in
his/ er their authorized capacit�, and that by hisV/their signature n the instrument the
per (�!or the entity upon behalf of which the persoacted, executed the instrument.
I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing
paragraph is true and correct.
WITNESS my hand and official seal. pATUMORAvo-VALOEI
Notary Public-Cadfemia
San Semardino County S
Commission M 2317574
My Comm.Expires Jan 30,I024
Signature �i� (Seal)
EXHIBIT "A"
FOOTHILL FIRE PROTECTION DISTRICT
COMMUNITY FACILITIES DISTRICT NO. 88-1
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
The rate and method of apportionment of the special tax authorized to be levied within
Community Facilities District No. 88-1 (the "CFD No. 88-1 Rate and Method") as originally
established for and as applied to the taxable properties within such community facilities district
is as follows:
"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 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 authorized
Special Tax rates for fiscal year 1988-1989 are as follows:
TAXING CLASSIFICATIONS MAXIMUM TAX RATE
1. DEVELOPED PROPERTY
A. Residential Class I $292 per year
(More than 3,590 square feet of
dwelling unit living area)
B. Residential Class II $225 per year
(3,077-3,589 square feet of
dwelling unit living area)
C. Residential Class III $180 per year
(2,564-3,076 square feet of
dwelling unit living area)
D. Residential Class IV $157 per year
(2,308-2,563 square feet of
dwelling unit living area)
E. Residential Class V $135 per year
(2,051-2,307 square feet of
dwelling unit living area)
F. Residential Class VI $124 per year
(1,795-2,050 square feet of
dwelling unit living area)
G. Residential Class VII $112 per year
(Less than 1,795 square feet of
dwelling unit living area) *
H. Commercial or industrial property $449 per acre per year, or
$0.04 per square foot of
building area, whichever is
greater, per year
2. APPROVED PROPERTY
All Approved Property $200 per lot or parcel per year
3. VACANT PROPERTY
All Vacant Property $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.
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 preceding 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 APPROTIONMENT 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 Community Facilities District; replenishment
of any required reserve fund for any such 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 Facilities 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 applicable 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 additional Special Tax revenues to
equal Net CFD Expenses shall be levied on all Vacant Property.
STEP 5: If additional Special Tax revenues are still necessary to generate the Net CFD
Expenses,the Community Facilities District shall:
A. 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 Developer Property.
B. 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."
Application of the CFD No. 88-1 Rate and Method to Annexation No. 88-21-1
The maximum special tax authorized to be levied for Fiscal Year 2020-2021 within that
area annexed to Community Facilities District No. 88-1, known and designated as Annexation
No. 88-21-1 is as follows:
MAXIMUM SPECIAL TAX RATES
FISCAL YEAR 2020-21
TAXING CLASSIFICATION MAXIMUM SPECIAL TAX
1. DEVELOPED PROPERTY
A. Residential Class I $1,481.00
(more than 3590 SF)
B. Residential Class II $1,135.63
(3077 to 3589 SF)
C. Residential Class III $906.26
(2564 to 3076 SF)
D. Residential Class IV $794.33
(2308 to 2563 SF)
E. Residential Class V $679.75
(2051 to 2307 SF)
F. Residential Class VI $627.84
(1795 to 2050 SF)
G. Residential Class VII $566.96
(less than 1795 SF)
Commercial/Industrial Property $2,279.45 per acre or$0.184.26
per square foot or building
area, whichever is greater.
2. APPROVED PROPERTY $200.00 per lot or
parcel
3. VACANT PROPERTY $10.00 per acre
SF = Square Feet
The maximum special tax rates set forth above are subject to escalation pursuant to the CFD No.
88-1 Rate and Method commencing July 1, 1989.
EXHIBIT"B"
COMMUNITY FACILITIES DISTRICT NO. 88-1
ANNEXATION NO. 88-21-1
PARCEL INFORMATION
OWNER ASSESSOR'S PARCEL NO,
HARTWIG, MARK A 0201-043-55-0000