Loading...
HomeMy WebLinkAboutFD 2022-032 - Resolution RESOLUTION NO. FD 2022-032 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE RANCHO CUCAMONGA FIRE PROTECTION DISTRICT, RANCHO CUCAMONGA, CALIFORNIA, MAKING CERTAIN DETERMINATIONS REGARDING THE PROPOSED ANNEXATION OF TERRITORY (ANNEXATION NO. 22-3) TO AN EXISTING COMMUNITY FACILITIES DISTRICT (CFD 85-1) AND CALLING A SPECIAL ELECTION AND AUTHORIZING THE SUBMITTAL OF THE LEVY OF SPECIAL TAXES TO THE QUALIFIED ELECTORS OF SUCH TERRITORY WHEREAS, the Board Of Directors (the "Board of Directors") of the Rancho Cucamonga Fire Protection District(the"Fire Protection District"), Rancho Cucamonga, 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"Act"). The existing Community Facilities District has been designated as Community Facilities District No. 85-1 (the "District"); and, WHEREAS, notice of a public hearing relating to the annexation of territory to the District,the extent of the territory to be annexed (the"Annexation Area"), the furnishing of certain public services and all other related matters has been given; and, WHEREAS, it has now been determined that written protests have not been received by 50%or more of the registered voters residing either within the Annexation Area or the District and/or property owners representing more than one-half(1/2)or more of the area of land within the Annexed Area or within District; and, WHEREAS, inasmuch as there have been less than twelve(12)persons registered to vote within the Annexation Area for each of the 90 preceding days, this legislative body desires to submit the levy of the required special tax to the landowners of the Annexation Area, said landowners 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: 1. Recitals. The above recitals are all true and correct. 2. Determinations. It is determined by this Board of Directors that: A. all proceedings prior hereto were valid and taken in conformity with the requirements of law, and specifically the provisions of the Act; B. less than twelve (12) registered voters have resided within the Annexation Area for each of the ninety(90)days preceding the close of the public hearing and,consequently,the qualified electors shall be the landowners of the Annexation Area and each landowner who is the owner of record as of the close of the public hearing, or the authorized representative thereof, shall have one vote for each acre or portion of an acre of land that she or he owns within the Annexation Area; C. the time limit specified by the Act for conducting an election to submit the levy of the special taxes to the qualified electors of the Annexation Area and the requirements for impartial Resolution No. FD 2022-032 - Page 1 of 12 analysis and ballot arguments have been waived with the unanimous consent of the qualified electors of the Annexation Area; D. the Secretary, acting as the election official, has consented to conducting any required election on a date which is less than 125 days following the adoption of this resolution; and E. the public services proposed to be financed from the proceeds of special taxes to be levied within the Annexation Area are necessary to meet increased demands placed upon the Fire Protection District as a result of development and/or rehabilitation occurring in the Annexation Area. 3. Boundaries of Annexed Area. The boundaries and parcels of land in the Annexation Area and on which special taxes are proposed to be levied in order to pay the costs and expenses for the public services described in Section 4 below are generally described as follows: All that property and territory proposed to be annexed to the District, as said property is shown on a map as previously approved by this legislative body, said map entitled "Annexation Map No. 22-3 of Community Facilities District No. 85-1 of the Rancho Cucamonga Fire Protection District, County of San Bernardino,State of California"reference is made to the attached and incorporated Exhibit"A"(the "Annexation Map"), and a copy of which is on file in the Office of the Secretary and shall remain open for public inspection. 4. Services and Facilities Authorized to be Financed 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 Tax. Except where funds are otherwise available and subject to the approval of the qualified electors of the Annexation Area, a special tax sufficient to pay for the services described in Section 4 that are required for the Annexation Area, secured by recordation of a continuing lien against all non-exempt real property in the Annexation Area will be levied annually within the boundaries of the Annexation Area. For particulars as to the rate and method of apportionment of the proposed special tax, reference is made to the attached and incorporated Exhibit "C" which sets forth in sufficient detail the method of apportionment to allow each landowner or resident within the Annexation Area to clearly estimate the maximum amount of the special tax that such person will have to pay. The special taxes 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 Board of Directors 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 Treasurer of the Rancho Cucamonga Fire Protection District, acting for and on behalf of the District. 6. Special Tax Accountability Measures. Pursuant to and in compliance with the provisions of Government Code Section 50075.1, this Board of Directors hereby establishes the following accountability measures pertaining to the levy by the District of the special taxes within the Annexation Area as described in Section 5 above: Resolution No. FD 2022-032 - Page 2 of 12 A. Each such special tax shall be levied for the specific purposes section in Section 5. above. B. The proceeds of the levy of each such special tax shall be applied only to the specific applicable purposes set forth in Section 5. above. C. The District shall establish a separate account into which the proceeds of the special taxes levied within the District shall be deposited. D. The Fire Chief or his or her designee, acting for and on behalf of the District, shall annually file a report with the Board of Directors as required pursuant to Government Code Section 50075.3. 7. Election. The proposition related to the levy of the special tax shall be submitted to the qualified electors of the Annexation Area, said electors being the landowners, with each landowner having one (1) vote for each acre or portion thereof of land which he or she owns within said annexed territory. The special election shall be held on the 19th of October, 2022, and said election shall be a special election to be conducted by the Secretary(hereinafter"Election Official"). If the proposition for the levy of the special tax receives the approval of more than two-thirds (2/3)of the votes cast on the proposition, the special tax may be levied as provided for in this Resolution and the Board of Directors may determine that the Annexation Area is added to and part of the District. 8. Ballot. The ballot proposal to be submitted to the qualified voters at the election shall generally be as follows: PROPOSITION A RANCHO CUCAMONGA FIRE PROTECTION DISTRICT COMMUNITY FACILITIES DISTRICT NO. 85-1, AUTHORIZATION FOR SPECIAL TAX LEVY Shall Community Facilities District No.85-1 of the Rancho Cucamonga Fire Protection District be authorized to levy special taxes within the territory shown on"Annexation Map No.22-3 of Community Facilities District No. 85-1 of the Rancho Cucamonga Fire Protection District, County Of San Bernardino, State Of California"(the"Annexation Map") pursuant to the rate and method of apportionment of special taxes (the "Special Tax Formula") set forth in Resolution No. FD 2022-024 to finance fire suppression and protection services and administrative expenses? 9. Vote. The appropriate mark placed in the voting square after the word "YES" shall be counted in favor of the adoption of the proposition, and the appropriate mark placed in the voting square after the word "NO" in the manner as authorized, shall be counted against the adoption of said proposition. 10. Election Procedure. The Election Official is hereby authorized to take any and all steps necessary for the holding of said election. Said Election Official shall perform and render all services and proceedings incidental to and connected with the conduct of said election, and said services shall include, but not be limited to the following: A. Prepare and furnish to the election officers necessary election supplies for the conduct of the election. B. Cause to be printed the requisite number of official ballots, tally sheets and other necessary forms. Resolution No. FD 2022-032 - Page 3 of 12 C. Furnish and address official ballots for the qualified electors of the Annexation Area. D. Cause the official ballots to be mailed and/or delivered, as required by law. E. Receive the returns of the election. F. Sort and assemble the election material and supplies in preparation for the canvassing of the returns. G. Canvass the returns of the election. H. Furnish a tabulation of the number of votes given in the election. Make all arrangements and take the necessary steps to pay all costs of the election incurred as a result of services performed for the District and pay costs and expenses of all election officials. J. Conduct and handle all other matters relating to the proceedings and conduct of the election in the manner and form as required by law. Resolution No. FD 2022-032 - Page 4 of 12 • PASSED, APPROVED AND ADOPTED this 19th day of October, 2022. • nis ichael, reside ATTEST: J e . Reynolds, Clerk 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 19th day of October 2022. AYES: Hutchison, Kennedy, Michael, Scott NOES: None ABSENT: None ABSTAINED: None Executed this 20th day of October, 2022, at Rancho Cucamonga, California. ni eynolds, Clerk Resolution No. FD 2022-032 - Page 5 of 12 SHEEP , cr , ANNEXATION MAP NO. 22-3.OF LEGAL DESCRIPTION ..LWAYKEMC,Or MEET ONE.P.IFOrRECTONTs.TmAMOPi:.2,,,l. COMMUNITY FACILITIES DISTRICT NO.85-1 IWcitilr ALET PasiOcvtwrorFtstMOtt1NGSWIFRTY Creor OF THE RANCHO CUCAMONGA FIRE PROTECTION.DISTRICT CRYGFr„."claCGls•AFE1GA 90NH LT£T.,moMLIFAIATAATPJ,THSTPCTATD matTTEI T LN NORTHERLY'ME Or RAM STPEEr P OEM.THERMI W TINT POCOCK • CCKWO[OTOSINSORw«,R"IES°0.rz t0~°.CRMT,.RAW M. COUNTY OF SAN BERNARDINO,STATE OF CALIFORNIA � ��_ ..� ' YI ALSO EXCEPTNGTHERCFP0A MATT PATE.COWPER/2TO T TTC AR r N RECERE CEM.SN9C9OYO'�PE:CHCUNSOCY.JOZT,PAIIE TO. ( . REC6iQT Q�S4.4 DEF}IARDEIO @YLTY,CACIFC4FAA ., :,.,.........}es.tu44. W., C4a E ArTt orlc-VT.-TO Y SAN9EPHAHONOC ZPCYI N CAM TOT00C'L�A.CT APORRON Of TIMSOLITXNZT CNC'ST'IOCRO'COCOON 9A'.0 A POMOTT r r 91__t� ce MEIIOROMEST UO-O xiTER0PCTDI+IC IOWIEHP TR UTH,MOMS6 _; NLGr,SM.ISCANNECUraFAAICIAl&.00000TRT_O PS FOLIGT•s' %V +e L 0 CONTAS TCNO A7 Da TOUIHT:I;ST CUPIER IN SAID Y_'CTHPT TL!AU 00110 VL 1 4TONr.Y NM O •U E?]IO ON hECEMVILMECFETTWNIDIAE;THENCE 110P.1N WONT EOM. 't'' N WE:JTEC!ALONG TOT T0C3Tt1NE OF SAM CeCTI0119 A71N0CCH19PLNE (' I TT xniv CD TOIHESCCLYIERLYROHT OFT/LYTR.E OE ATORSON7O_AAAND SNTA FE S RUSE.:TIERCE WEEK RT Allr TOOL+A SAFEETALO I SAD SPJTHEFLY E Cl) LTII TO TIfn EASTEALYNIGHT Or t<ENO ETM'AIO11A4E;THEM: WHITTRA IT AVE O NORTH R!'SISWEA^.T2 C62.A7II7.T TOPE TIUEPOPIT CIF SECt41NC; -- - -- - - - - - - _ HEN_TE NORTH ETSRV EAST,AATHO FEET ALCTiO BA'O SCUMMYHM C Cr C C wAT too TOTL TA=PMNILELNAT11 APO COMM 19EimECLV IOOW'EEI. rt VEA9UTO AT A NNWFANGLL}RdU TIE:P20TCTNT the G roam 90 fir.AT.TF CNSO:YATERO-FICTION O.TTGAOE S001:1<O'ISBO WEST.AIA,54 FEET Z O ALCNG'An FAnAUR tug OAFpwr d,TIc AOPTT trim OPSAY,0CHYA 4 ' TOM MS AVNE+AT1U"t LOP SLALL W.17.011 FOR ALI GE'JJLS AS TO THE eMOf'OTLT ALSO RDHC ON iMC.vCR1HPlCY ME o}SetP se.i+hH Ta,m .0 EXTENT S R.r..e TS O WRMIersr1 r EAST.TNIS2 FEET ALONG SNG NORTHERLY UNE TONLE EXCEPT Or TT T-_+-'tA.f1CRY NihENE0.70 lT<,AA'S.�P£=ETiEHCCD CX�NUUNrrT Z NOLOKh+T=MLR OFTIS FPRIEHL4TCt4CCUVi[CROru.OTC'Tw410: ; THENR'.ON Hi War:LE ES-%raawrtti 51CL%t MI Lit.:T01r£SOJTHVR O Cr NETIMPECITAJT WA7EADSTWt1 MOOT GrIAY;THINCE ROUTI STWHB RANCHO CUCAMONGA FIRE PROTECTION DISTRICT Z TI �Esi.:HaWFttiNOIR=O0150 LGIGMTJ:119000CTCTnetATrcFav CERTIFICATION LTIE CF FACKFLTY CL'HYETTO TO MO /SECURWa CO.RECORDED -''I OCRf_'ERIO'1SSIItlOW:;am FYGEATJ.TECDRp50FSANEEM1NAIrS18O _ —_ PM iN:HF COTICE OF THE SECRETOR:fJ'THE FI!lQ10 Cl/MUMCA FN£ Z'0 m COCt1TY.001601,vh0Ol1I f.HORN ITF07V.1'CAST.AIDrOI(ETUORT OH -— — — - J _ FROIECTA ERSTRIC;,CW RTMIRSTS MY 2022 X 0 lEOSALCNG SAID EASTERLY LIE TO A PORT,SI.OPa!IT ALSOEENGSWTH -I— OYATif)'YSFT.2TJ S#LEFT INOAAtNENCR7N ME T7a;AD S=CT.p,TO A_LS.T.RR R/vl $L -- r' T N THENCE NORTH SFSJS EAST,OEM MEET 70 A FONT CRANO 7011rR _-.— — -- i • CURVE.CONCAYS 1100 EASTT'I100 NANW.TORISON OF ITTAP iF FOOT F. —IT— .01000 C.RETIOLOS,SECRETARY CD ROOK SERUM TO SW BEAM CE k7RT7r H 00IW 2 Tr;TQ'}C; -I I OTN0G QICAtetrIS Mr MMIECrgw 1151RC% J N +}..rT•[ASTEH4YAC0H2 TOO CUR0E/FPCLG3+A CE•ITRTLNIC0ECF STATE Or CM/FORMA ....I tirO21S-,AN Ant STIMTH OF esam'TM O WWI,%ORM 00911D0 EAST.Mr. TC-0 I H9 FETTO -SOWTO MOW OF NINLNE OF AMT... rEA to o CD I awTA r Y TIE TFILE AOM Cr OEC+HN140 I I KARST UHT",1T:N1 um MTHII NAP SNOAI!J2 92UIIOARI'NS•Of TURN OR: Z1 a��u ; PREECF.EG TO U ATioDEO TO CONNUHSY MOST25 WSRilT I.D.95-I Or v Oa - TOE PANEFp CLICAMM OA PIC PROTECTIO'CISn0CT,02NNTY.OF SAN N 9SR IL HU , •-F .L'2 Y A'LR 9FVfiifNO,STATE'Of CWFChTN wAS AI'PIFC.tO SIT TIE UMW OE (I) .A L. OHECIOHS OF SOCII FIRE PROrEORDN DMIRMT AT A HEGUJYi HJI tiE V� 1 ,� A _� __ METR;Cr,HELD ON RE C4Y 0( 7C1J,OY ON D .. . �'. �_ �. ' — tKSGLIf1lON NO. IMi ANCIF ATDN NAP N,'Ft1GS TIRE OE ^V` ^ L A,d 5�Y L0. SEC 4 J 0, OCUN?W,'W.F.FG;CONNUNOY i1CILM_3 CI51RICT NO. F-1 OF THE 13 7I W f t ! _ MACH.:0.STOICA FOIE EEO:EC:ION O CT,COLMY OF SW 1 _'N'lY'LIA'E SEC. 'o WE'LINE 'SEE. 1G EERTI4FrA.D. OF AUFOIL A MICR RECOAME EN- /� -AT RCM Cr 4A.5 Of CD _ $ ASSE55FRT AND E LLRXI 7T MIMES FOR n:iS,AT PATE N �„I AThy m�}f ME wrizt OF ME CAtiTY REELIRFER FOR THE COONCv OF SAN c[ BER ARE*X.CALIFORNIA a a ki 3 . Z :m.1I CIN wlrlYdw ¢ O O 00907 w i :ANII'z C.REYNMCS,1LPE:ArrY � ? APN 0229-291-GA l 0 N RAH0I1 C110**N.1CA t,RE PPOTECTCPI C15TACT N w ' STATE IF CA:AFOFNW • ~ 3 Con \\ 1 \J` P SAN BERNARDINO COUNTY RECORDER'S CERTIFICATE --—__ _..._�______ ____ UK O=MACRO C'UC W0NJI — _ _ TOTS NM HAT UQN ELL?UNDER CWIHFIR IIUN�R 6 --—11- AP>!0229-_B I-10 _, ,._ -_—--—--.-�_Sop OEN'000NO CO WIN — TC6_PAT C' 2022,AT LL.m t BOUY. Of SAWS fR [-11CL/T AWl COLIM.JNRY rACILIOES g S 'CAL S4APd STREET psTR 41 RWC _ A7 THE HEMS!Cr j, AM,O72?-2B7-c6,----- gig. IN THE atepJNl of E 3 ROD 1141+OH ASSESSOR-Ot000'DU4 rY cou'ov Of WI 9ERLAMANCT VAT(OF CALI15010 O OO' I Tr,' G 20E 0 2. OEPIrrY RECOEOLR O.- RANCHO Community Facilities District No. 85-.1 CUCAMONGA • FIRE DEPARTMENT .........-,...,.I.,.L1.v""y rxr.• i.. ,.,.u.d..1.�. +.,.1...i...,r,• -.. .Annexation lNo. 22-3 '...� i,.i APN:'0229=291-46 AND 0229-291-54 �� in.,: - ■i..i I i i I i i IN i el i i • C7 CJ , ' i i CD e_-_.-.Hillside Rd._.___ 1 i E o i —_-. _Wilson Av _.---_--1 -- - -'.'., ��` C 0 : Z • • OZ t` - - :_Banyan St_' - ; ---- _f - -------, f' �. ,.r > — 19th St' ia _1 /� _� z r cl IVIV m; .m. CF i 1{ ay4y a ,, D rn 0 :s c' El • Yi U�e:a r m` . 15 `mi N d N 1!-ti _.. =I ----Base Line Rd Et. - _:L9J _. ,jw° v p .D • t ea ', i. 73 CIO I •i r< —' Foothill BI .: N >� a> a' > =. : .. >� Legend crio0 O1 T (( rill! � Annexation 22-3 >�. m N i . ...?¢�t _..tAITOWIRt�._ jyl ii •0; O , fI 101 • Annexation 22-3 • 0; `' d ' a,>ol • - ! ( i CFD 85-1 8th St > ¢ z des ■i., • :�.._.�.......,..� 1Lni CityLimits ijiiii ,.e. ., • L i ,'up.,de,.p.,a,..uhrn¢m(.2-.,)mica b.d er.., I , ! Pi. __�-.-____-_ ._ i ..e�dp,Rmc w.e..amm n.p-.era...u_el aeoe..c.e.. a � i ..Li- •1 sth''St1i. _ ;�(J1 i ,ai ,.etiwe.r ay.Itee tee., eieear.uop�.:.�....Te.....7.,e...=r,n _.tee_.. .,.:rn to me , ..,eti we+n.ar au....OM..e Ru>n •_.._ 1.ets.vf Rentse Ce.x.1.wear,red reread ere...magma...m. . i8F v..0.1. y..na bete ea Me 1.V..4.wmeu •. . d.+esmax•,atl ft.....p.,k+..stmt._Ire..,N p.iCp 4[... T. ?4th St? . : . -:. 1 0I miler � e.a lame. cf warmer u c..n /.r.r.r.r...rlmia.I.ldir.ri.uuuo...i.... i-iii.i.,.......,i 1 0.5 0 1 al.re.h.r...pwm...W'a 1.. l ry..e. p.im aru-N en eae�prva nnv me,eve Unn+oat cams.vd- �. Miles 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 required 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 intention 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 2022-032 - Page 8 of 12 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 2022-032 - Page 9 of 12 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 2022-032 - Page 10 of 12 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 Notes: 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 2022-032 - Page 11 of 12 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 2022-032 - Page 12 of 12