Loading...
HomeMy WebLinkAboutFD 2022-027 - Resolution RESOLUTION NO. FD2022-027 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE RANCHO CUCAMONGA FIRE PROTECTION DISTRICT, RANCHO CUCAMONGA, CALIFORNIA, ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 85-1, DECLARING ITS INTENTION TO AUTHORIZE THE ANNEXATION OF TERRITORY (ANNEXATION NO. 22-3) TO COMMUNITY FACILITIES DISTRICT NO. 85-1 WHEREAS, the Board of Directors of the Rancho Cucamonga Fire Protection District, California, ("Board of Directors"), formed 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"). The Community Facilities District has been designated as Community Facilities District No. 85-1 (the "District"); and, WHEREAS, the Board of Directors desires to initiate proceedings to consider the annexation of certain real property to the District (the "Territory");.and WHEREAS, a map entitled "Annexation Map No. 22-3 to Community Facilities District No. 85-1 Rancho Cucamonga Fire Protection District, County of San Bernardino, State of California" (the "Annexation Map")showing the Territory proposed to be annexed to the District has been submitted,which map has been previously approved and a copy of the map shall be kept on file with the transcript of these proceedings; and WHEREAS, this Board of Directors now desires to proceed to adopt its Resolution of Intention to annex the Territory to District, to describe the territory included within District and the Territory proposed to be annexed thereto, to specify the facilities and services to be financed from the proceeds of the levy of special taxes within the. Territory, to set and specify the special taxes that would be levied within the Territory to finance such facilities and services, and to set a time and place for a public hearing relating to the annexation of the Territory to the District. NOW, THEREFORE, the Board of Directors of the Rancho Cucamonga Fire Protection District does hereby resolve as follows: 1. Recitals. The above recitals are all true and correct. 2. Legal Authority. These proceedings for annexation are initiated by this Board of Directors pursuant to the authorization of the Act. 3. Intention to Annex; Description of the Territory and the District. The Board of Directors hereby determines that the public convenience and necessity requires that the Territory be added to the District and this Board of Directors declares its intention to annex the Territory to the District. A description of the Territory is as follows: All that property within the Territory proposed to be annexed to the District, as such property is shown on the Annexation Map as previously approved by this legislative body, a copy of which is on file in the Office of the Secretary and shall remain open for public inspection. A general description of the territory included in the District is hereinafter described as follows: All that property and territory as originally included within the District and as subsequently annexed to the District, as such properties were shown on_original maps of the District and the territories subsequently annexed to the District, all as approved by this Board of Directors and designated by the Resolution No. FD2022-027 - Page 1 of 11 name of the District, reference is made to the attached and incorporated Exhibit"A"(the"Annexation Map"). Copies of such maps are on file in the Office of the Secretary and have also been filed in the Office of the County Recorder. 4. Services and Facilities Authorized to be Finance by the District. The services that are authorized to be financed by the District from the proceeds of special taxes levied within the existing District are generally described in Exhibit "B" (the "Services and Facilities") attached hereto and incorporated herein by this reference and all costs associated the District, administration of the District, the determination of the amount of special taxes to be levied, the costs of collection any special taxes, and costs otherwise incurred in order to carry out the authorized purposes of the District. If and to the extent feasible the Services and Facilities shall be provided in common within the existing District and the Territory. 5. Special Taxes. It is the further intention of this Board of Directors body that, except where funds are•otherwise available, a special tax sufficient to pay for the Services and Facilities and related incidental expenses authorized by the Act, secured by recordation of a continuing lien against all non- exempt real property in the Territory, will be levied annually within the boundaries of such Territory. For further particulars as to the rate and method of apportionment of the proposed special tax, reference is made to Exhibit"C" (the "Special Tax Formula"), which is attached hereto and incorporated herein by this reference and which sets forth in sufficient detail the method of apportionment of such special tax to allow each landowner or resident within the proposed Territory to clearly estimate the maximum amount that such person will have to pay. The special tax proposed to be levied within the Territory shall be equal to the special tax levied to pay for the Services and Facilities in the existing District, except that a higher or lower special tax may be levied within the Territory to the extent that the actual cost of providing the Services and Facilities in the Territory is higher or lower than the cost of providing those Services and Facilities in the existing District. Notwithstanding the foregoing,the special tax may not be levied at a rate which is higher than the maximum special tax authorized to be levied pursuant to the special tax formula. The special taxes herein authorized shall be collected in the same manner as ad valorem property taxes and shall be subject to the same penalties, procedure, sale and lien priority in any case of delinquency, as applicable for ad valorem taxes; however, as applicable, this legislative body may, by resolution, establish and adopt an alternate or supplemental procedure as necessary. Any special taxes that may not be collected on the County tax roll shall be collected through a direct billing procedure by the Rancho Cucamonga Fire Protection District, acting for and on behalf of the District. 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 Territory and this lien shall continue in force and effect until the special tax obligation is prepaid and permanently satisfied and the lien canceled in accordance with law or until collection of the tax by the legislative body ceases. The maximum special tax rate authorized to be levied within the District shall not be increased as a result of the annexation of the Territory to the District. 6. Public Hearing. NOTICE IS GIVEN THAT ON THE 19TH DAY OF OCTOBER 2022, AT THE HOUR OF 7:00 O'CLOCK P.M., IN THE REGULAR MEETING PLACE OF THE BOARD OF DIRECTORS, BEING THE COUNCIL CHAMBERS, 10500 CIVIC CENTER DRIVE, RANCHO CUCAMONGA, CALIFORNIA 91730, A PUBLIC HEARING,WILL BE HELD WHERE THIS BOARD OF DIRECTORS WILL CONSIDER THE AUTHORIZATION FOR.THE ANNEXATION OF THE TERRITORY TO THE DISTRICT, THE PROPOSED RATE AND METHOD OF APPORTIONMENT OF THE SPECIAL TAX TO BE LEVIED WITHIN THE TERRITORY AND ALL OTHER MATTERS AS SET FORTH IN THIS Resolution No. FD 2022-027 - Page 2 of 11 RESOLUTION OF INTENTION. THAT AT THE ABOVE-MENTIONED TIME AND PLACE FOR PUBLIC HEARING ANY PERSONS INTERESTED, INCLUDING TAXPAYERS AND PROPERTY OWNERS, MAY APPEAR AND BE HEARD, AND THAT THE TESTIMONY OF ALL INTERESTED PERSONS FOR OR AGAINST THE ANNEXATION OF THE TERRITORY OR THE LEVYING OF SPECIAL TAXES WITHIN THE TERRITORY WILL BE HEARD AND CONSIDERED. ANY PROTESTS MAY BE MADE ORRALLY OR IN WRITING. HOWEVER, ANY PROTESTS PERTAINING TO THE REGULARITY OR SUFFICIENCY OF THE PROCEEDINGS SHALL BE IN WRITING AND SHALL CLEARLY SET FORTH THE IRREGULARITIES OR DEFECTS TO WHICH OBJECTION IS MADE. ALL WRITTEN PROTESTS SHALL BE FILED WITH THE CITY CLERK PRIOR TO THE TIME FIXED FOR THE PUBLIC HEARING. WRITTEN PROTESTS MAY BE WITHDRAWN AT ANY TIME BEFORE THE CONCLUSION OF THE PUBLIC HEARING. 7. Majority Protest. If (a) 50% or more of the registered voters, or six (6) registered voters, whichever is more, residing within the District, (b)50% or more of the registered voters, or six(6)registered voters, whichever is more, residing within the Territory, (c) owners of one-half or more of the area of land in the territory included in the District, or(d) owners of one-half or more of the area of land included in the Territory, file written protests against the proposed annexation of the Territory to the District and such protests are not withdrawn so as to reduce the protests to less than a majority, no further proceedings shall be undertaken for a period of one year from the date of the decision by the Board of Directors on the issues discussed at the public hearing. 8. Election. If, following the public hearing described in the Section above, the Board of Directors determines to proceed with the annexation of the Territory to the District, a proposition shall be submitted to the qualified electors of the Territory. The vote shall be by registered voters within the Territory; however, if there are less than 12 registered voters, the vote shall be by landowners, with each landowner having one vote per acre or portion thereof within the Territory. 9. Notice. Notice of the time and place of the public hearing shall be given by the City Clerk by causing the publication of a Notice of Public Hearing in a legally designated newspaper of general circulation, said publication pursuant to Section 6061 of the Government Code, with said publication to be completed at least seven (7) days prior to the date set for the public hearing. A copy of this Resolution shall be transmitted to the City Council of the City of Rancho Cucamonga as required by the Act. Resolution No. FD 2022-027 - Page 3 of 11 PASSED, APPROVED AND ADOPTED this 6th day of September, 2022. . • enn. Michael, Presid nt ATTEST: nice C. Reynolds, CI rk le . 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 Special Meeting of said Board held on the 6th day of September 2022. AYES: Hutchison, Kennedy, Michael and Scott NOES: None ABSENT: None ABSTAINED: None Executed this 7th day of September, 2022, at Rancho Cucamonga, California. nice C. Reynolds, CI rk Resolution No. FD 2022-027 - Page 4 of 11 SHEET 1 OF T ANNEXATION MAP NO.22-3 OF LEGAL DESCRIPTION *6lo 0manu ATEMT PCTI,M COMM CAIMAir OP OFCnOTT TA.TORW94.,MM. COMMUNITY FACILITIES DISTRICT NO.85-1 Rom'MTH emem:comm. "°mom* ""AORTAM`T OrOrno OF THE RANCHO CUCAMONGA FIRE PROTECTION DISTRICT OTT OfAmctr0Cl ,10A i® 100111l2C tot Or*LPA WREST 06fP01MDrr0,11011 0T0 CORnRiarllElTr SMNOIIMS DOOMOMDT4DOOR nWT/011HS COUNTY OF SAN BERNARDINO,STATE OF CALIFORNIA _'-P'�. ALIMTADTOEOSOI FOOLT emMMCO MTOTATTOO A ALAOEI�TAOThDOIIIOH THAT FOROOHCOYrC1lDTOTA OII - 11 FORM RO PPCM401.SOrDEBT POOR=T00%DD,PAOE NI. j REWiOfOTSAIOERNAOR0 COMM CAUF000► © � ___I N+,4ltghe AIYr OOIZO!AI JN SAS1OMWOROEAOR4I x� w( 1 a APOROOR OP TAR SCUM/PM OHE-0UM1EAOP LECTOR7MOAPORTION �—p, °F TIE11oRT1NEeI orEa,IvlNL10 ax,l TOOTIETTP -�y E 1 ° ♦/vAmr.sMlmowmowmlxEnEsaoAsrouowm W HLn1 3 COuNIVLC107 AT MeSOUMMSTCOOIESO,OMDS0CT1d0SAOCOIM0 1 O 11OIIO CH T1ECM1F701E OF ETavANOAAIR;110E I TM00004 EAOT, SOY TOP 01001FEET AIOO the WEST MOM MA BECR0119ma MO C0H,1Rn! rrT CD ToniTE11T1E1a.MOOT OFCAYLIKO0 AT0El0HTOREAAYOMMA IS S E Cl) I*1.10*l:OEICE MITT WSW EAST.10a FEET ALO04ADoQRIEW.Y UKTOneEA1,FALY STOW Of%WOK CV SAC ETTNMOS AVE:TOMES YTHITIRATE AVE - E IH L21 O NOR AMR"BA1611f IECTT0O MC PORT Or 1ECNM -.--0: __ _ - --- ------ 7HENCEIMIITHArNWTEAff.*ITIOFEET NAPO 6NOMUTA0RY MCHT 0r C O WA.M I mmAIf®PMULLEAraniM ooIsIATTIMMELr 000IOFEEW. r l- TRA0SE0 ATAImo AMO3[.r100I OE MIMYTatT OTOMD 90Yf,fM11 Z OTTSOWRTORL.6EC110M 0.M SO MCE /M COISASMER.AIA1 FEE1 O PalersownAMMO To HOLE TITS MINEATI3 MAP WALL ODYEAH FOR ILL DETAILS AS TO THE M Me P0IRAU'OSOIDOM THE 1ORnREaY Lod Or sus=n01,R Text I 0010111 Of TIC TOMROM ANIESED TO NEAOME RREMHCED COIWNOY d WOIMALSTIreAST.1ISDMMTAMMOMOTIONTIUQYUT6TOTEIORI/KSTGCr 7M IOM CIOMOTOKCUMR RC TO►MO TRrN Tor Z DRAM OTNorcalrT.MOOREI YOKMUM107MC0001MMCO or ME1TOPWMNWA10OTITRET ROM Or TQTINCNIS0OITIOrOOr RANCHO CUCAMONGA FIRE PROTECTION DISTRIC HEST.ROImren Mole OA llS0Al01D 0ADS0YM lAe TO nK EASRRY • CERTIFICATION UIE IIFPOOPO01'°OMENT TOIlmOCr000l141ORNArT0RPJ0I.M0EAAl✓E000T L 3°1lT MOMC -_- - IRO 01 7HE OR1CC OrTHC SECRETAOY Cr ME RMI0H0 COM:AMA ratCRm.CAWO,laMTh01O01OniM(OWITWIT,A0009FEET IRpEOR RIOTEC1OM 0011R10f.CALFORMA TMS_VAT 7//T2. IEIIAL0010 ONOPAITIN.YIPIETOAIONLOAOPONTALSOMBTOSOJIIr _ _ -----��- OYOlQrWF1T,R12>AFEET niOM TNT NORM WE Or up=MN ra --- - -- A.T.SE.RE VW ._. b_._-__. __ --- - _ �[ r THEME IMAT11APYNSEAST.IAAARR IOATOM CNAICOLTN20R ` �_ N C°RvE.c*M11ME OOC1EASTOEY.INMHO ARAMS Or 012A1FEE1.A - - - - --_ I .YYtri G,0^MOLDS,SCLOLTMY fi Q MOIL OFARMTO CAD FONT iARf MONTHTTil7T'MR471 110 -I I MAID]=_0':' ARE POOTECION OSnaCI J W N HOMIPI:EITERLY ALMS 0AOORSE DOICAJOIA1E111RN.AMOMCS STATE Of cxrroTMA -I N WM".AH MO MOITT10r1014 TOM'MCI,ORM 000TO•LASf.II.Cr M FEET TO SOunif 0FWA.PRAr TIE OP AT01001,OPIAA Aro tC0' O040012 TTE rJRc WA 404 AEDHrANO I . 11ERFAr wan,1T«T THE OM/ TOP RIMING BOUNOyp OF TEAROOMPROPOSED Z w . fV �f%y. 4r� f//-2 - INC �ruworm4 NW P00011(2110M11 EDmPACT.�olrr SAN Or v icon A. ••,'1,,; 2 I P am t CEATOA001O,STATE OF CAW000A MS A14RMD 1r nit FWD or .. _ _ y- O11CCI06 or WM FOK INCTICTOH O81RCi Al A REOWH BREW N 1 ��"�\ 1 _-_ - -._ --- �'. i6 M MAC TICS AOTEOn8N HAP SOS Tut -1 '� f--!Iri BOUNDARY AW TM COOWOW roams 0m1CT NO.m-1 Cr TIC -A / .� I 5'�Y LINE SEC. 9 MYOD WGY0IIOA 10R PR 11011 N TA 1,0;!.COURY Or SAN O I (I WLY UM sic. ,O NIT LINE SEC. 16 B71NMO0O.STATE Of CABiORNA PRO 1 ECONECD W �.��/ ASSESS-INT AND COOlwrr(MIMES()MEETS.BOON M PP Cr M TI A CD ME WEE Or ME CUNN REEORER FOR ME COUNTY OF SAN —'I i' Q ECAMPORo.UWr0R14A '11 < 6h v' I I . so�,lc,rr rw.'rAARL E100D1 w Am 0229-29 r-5, $ b SITE ARON FLIPRORCICAT CISTMCT • 1 t b 03 J ,J`A 'A SAN BERNARDINO COUNTY RECORDERS CERTIFICATE s ------_- --- CRY- _ CUCAMONGA THE LOP IONS OWl raED UNDER OOWHOn MACKE 4 - _- APTI 0229-291-Ao - - - - SW En14*0 OOIHrT- - Ms�-DAY OF 2022.AT^.Y.Of 0001E Or LAIRS Or 115'.ESSUDR A4O CONWRm r,01mMS CA UM STREET / 3*110G1s Ar PINE Al'ME SEOUE31 Cl 1R AIM 0729-7R1-a6 / - - _ye RI THE A40IM K l I g I° 000 DUTTON ASSCSSOR-RECCPDOT T SIMIC OF CM.Or I BER NO RA I.-TOO. I1 nieiEl or 20C 0 2C0 WIRY RECORDER COMMUNITY FACILITIES DISTRICT NO. 85-1 BOUNDARY MAP 1/1 CO NN r1 \ '� �i M O C N i • N C N I Ns d ' Ay An o u, E in CI \`� .gip ,1 � _ � ba Gyi = a I �' li i • 'D i..4 > �� t i j j .,, -.I...Ia 1 Jattitatai �, i i , II ' 4\fl.C.t{lj$yj t - 1ti i ! i i , - tl LN 1 i 1pim 1 I t ; I nd esowieH a.1.1 1 ; -I ( E. — — nay Plec l4od {C3 i ) i ( 1 I i I °o --i—_i -and uewlloH� i 1 — — r' i i I i I V ny PJe�SeujA I II11ill/lol l 11 _ — 1 i ji• arl i ;i re 'g uellewed ~' 1�1. '#1111iss_. 1 . 1 yy 11; ettilhi I" yy r 'r`r r i1 tj O , §! Ce W184 W �1 •1 lit Hdj:i 8 j D Vii i Resolution No. FD 2022-027 - Page 6 of 11 EXHIBIT "B" COMMUNITY FACILITIES DISTRICT NO. 85-1 DESCRIPTION OF THE SERVICES AND FACILITIES The Services. It is the intention of the Board of Directors to finance certain types of fire services (the "Services")that are in addition to those currently provided in or require for the Territory and are necessary to meet the increased demand for such fire services resulting from new development within the Territory and will not be replacing services already available to the Territory. A general description of the Services to be financed is as follows: The performance of functions, operations, maintenance, and repair activities in order to provide fire protection and suppression services to the Territory. The Facilities. It is the intension of this Board of Directors to finance the purchase, construction, expansion, improvement, or rehabilitation of certain types of fire facilities (the "Facilities") that are in addition to those currently provided to serve the Territory and are necessary to meet the increased demand for such fire services resulting from new development within the Territory and will not be replacing facilities already available to serve the Territory. A general description of the types of the Facilities to be financed is as follows: Fire protection and suppression facilities and equipment, rescue equipment, with a useful life of five (5) years or more, including collection and accumulation of funds to pay for anticipated facilities cost shortfalls and reserves for repair and replacement to the extent that such facilities are necessary to meet the increased demand for such facilities resulting from new development within the Territory. Resolution No. FD 2022-027 - Page 7 of 11 EXHIBIT "C" FOOTHILL FIRE PROTECTION DISTRICT COMMUNITY FACILITIES DISTRICT NO. 85-1 RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES The rate and method of apportionment, limitations on and adjustments to the Special Tax authorized to be levied within Community Facilities District No. 85-1 (the"CFD No. 85-1 Rate and Method") as originally established for and as applied to the taxable properties within such community facilities district is as follows: SPECIAL TAX COMMUNITY FACILITIES DISTRICT To pay for fire suppression services and to finance fire suppression facilities, the maximum Special Tax in the Community Facilities District shall be: Structures Maximum Annual Special Tax Residential• 1 DU $75.00 Multi-Family 2 DU: 1.75 ($75.00) 3 DU: 2.25 ($75.00) 4 DU: 2.65 ($75.00) 5-14 DU: 2.65 ($75.00) + [0.35 (TU-4) ($75.00)] 15-30 DU: 6.15 ($75.00) + [0.30 (TU-14) ($75.00)] 31-80 DU: 10.65 ($75.00) + [0.25 (TU-30) ($75.00)] 81 — up DU: 23.15 ($75.00) + [0.20 (TU-80) ($75.00)] Commercial ($75.00) per acre + $0.04 per SF Industrial ($75.00) per acre + $0.05 per SF Note: DU = Dwelling Units TU = Total Units SF = Square Foot Resolution No. FD 2022-027 - Page 8 of 11 • • ANNUAL ADJUSTMENT SPECIAL TAX The maximum Special Tax shall be annually adjusted for(a)changes in cost of living or(b)changes - in cost of living and changes in population as defined in Section 7901 of the Government Code, as amended, whichever is lesser. REDUCTION IN SPECIAL TAX Commercial and industrial structures shall be granted a reduction in the Special Tax for the installation of complete sprinkler systems. In addition, multi-floor commercial and industrial structures shall be granted a reduction in Special Tax for each separate floor above or below the main ground floor of the structure. • LIMITATIONS ON TAX LEVY The Special Tax shall only be levied on developed property; provided that the Special Tax shall not be levied until a "Certification of Occupancy" or "Utility Release" has been issued by the appropriate governmental agencies. Developed property is defined to be property: • Which is not owned by a public or governmental agency • Which is not vacant • Where a certificate of occupancy or utility release from the City of Rancho Cucamonga or the County of San Bernardino has been issued • Which has an existing building or structure onsite • Which does not have as its sole use power transmission towers, railroad tracks, and flood control facilities — these properties are exempt. Areas granted as easements to power transmission towers, railroad tracks, and flood control facilities shall be subtracted from the total acreage of the underlying lot and shall be exempt. The annual levy of the Special Tax shall be based upon an annual determination by the Board of Directors of the Rancho Cucamonga Fire Protection District of the amount of other revenues available to meet budget requirements. As used in this formula, "available revenue" shall include ad valorem taxes, State of California augmentation, tax increment revenues received from the Redevelopment Agency of the City of Rancho Cucamonga and any other source of revenue except the Special Tax. The Board of Directors shall take all responsible steps to retain maximum Redevelopment Agency funding to which, by agreement, they may lawfully receive. To the extent available revenues are insufficient to meet budget requirements, the Board of Directors may levy the Special Tax. Resolution No. FD 2022-027 - Page 9 of 11 • Application of the CFD No. 85-1 Rate and Method to Annexation No. 22-3 To pay for fire suppression services and to finance fire suppression facilities, the Maximum Special Tax in Community Facilities District No. 85-1, Annexation No. 22-3 for Fiscal Year 2022-23 shall be: Structures Maximum Annual Special Tax Residential 1 DU $199.19 Multi-Family 2 DU: 1.75 ($199.19) 3 DU: 2.25 ($199.19) 4 DU: 2.65 ($199.19) 5-14 DU: 2.65 ($199.19) + [0.35 (TU-4) ($199.19)] 15-30 DU: 6.15 ($199.19) + [0.30 (TU-14) ($199.19)] 31-80 DU: 10.65 ($199.19) + [0.25 (TU-30) ($199.19)] 81 — up DU: 23.15 ($199.19) + [0.20 (TU-80) ($199.19)] Commercial ($199.19) per acre + $0.103 per SF Industrial ($199.19) per acre + $0.128 per SF Note: DU = Dwelling Units TU = Total Units SF = Square Foot ANNUAL ADJUSTMENT The maximum Special Tax shall be annually adjusted commencing on July 1, 2022, and each July 1st thereafter for(a) changes in the cost of living or(b) changes in cost of living and changes in population as defined in Section 7901 of the Government Code, as amended, whichever is lesser. REDUCTION IN SPECIAL TAX Commercial and industrial structures shall be granted a .01 cent reduction in the Special Tax for the installation of complete sprinkler systems. In addition, multi-floor commercial and industrial structures shall also be granted a .01 cent reduction (not cumulative) in Special Tax for each separate floor above or below the main ground floor of the structure. Resolution No. FD 2022-027 - Page 10 of 11 LIMITATION ON SPECIAL TAX LEVY The Special Tax shall only be levied on developed property; provided that the Special Tax shall not be levied until a "Certification of Occupancy" or "Utility Release" has been issued by the appropriate governmental agencies. Developed property is defined to be property: • Which is not owned by a public or governmental agency • Which is not vacant • Where a certificate of occupancy or utility release from the City of Rancho Cucamonga or the County of San Bernardino has been issued • Which has an existing building or structure onsite • Which does not have as its sole use power transmission towers, railroad tracks, and flood control facilities — these properties are exempt. Areas granted as easements to power transmission towers, railroad tracks, and flood control facilities shall be subtracted from the total acreage of the underlying lot and shall be exempt. The annual levy of the Special Tax shall be based upon an annual determination by the Board of Directors of the Rancho Cucamonga Fire Protection District of the amount of other revenues available to meet budget requirements. As used in this formula, "available revenue" shall include ad valorem taxes, State of California augmentation, tax increment revenues received from the Redevelopment Agency of the City of Rancho Cucamonga and any other source of revenue except the Special Tax. The Board of Directors shall take all responsible steps to retain maximum Redevelopment Agency funding to which,'by agreement, they may lawfully receive. To the extent available revenues are insufficient to meet budget requirements, the Board of Directors may levy the Special Tax. For further particulars regarding the rate and method of apportionment of the Special Tax, reference is made to the Final Report Mello-Roos Community Facilities District No. 85-1 for Fire Suppression Facilities/Services— Foothill Fire Protection District, a copy of which is on file in the office of the Fire Chief of the Rancho Cucamonga Fire Protection District. Resolution No. FD 2022-027 - Page 11 of 11