HomeMy WebLinkAboutFD 2022-031 - Resolution RESOLUTION NO. FD 2022-031
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.88-22-1)TO
AN EXISTING COMMUNITY FACILITIES DISTRICT (CFD 88-1) 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. 88-1 (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 2022-031 - Page 1 of 13
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. 88-22-1 of Community Facilities District No. 88-1 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 2022-031- Page 2 of 13
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. 88-1,
AUTHORIZATION FOR SPECIAL TAX LEVY
Shall Community Facilities District No.88-1 of the Rancho Cucamonga Fire Protection District
be authorized to levy special taxes within the territory shown on"Annexation Map No.88-22-1
of Community Facilities District No. 88-1 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 2020-025 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 2022-031- Page 3 of 13
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.
I. 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 2022-031- Page 4 of 13
PASSED, APPROVED AND ADOPTED this 19th day of October, 2022.
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`ED: ��Michael, esiden
ATTEST:
. 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.
C. Reynolds, Clerk
Resolution No. FD 2022-031- Page 5 of 13
SHEET 1 OF 1 ANNEXATION'MAP 88-22-1'OF
COMMUNITY FACILITIES DISTRICT NO 88-1
OF THE RANCHO CUCAMONGA FIRE PROTECTION DISTRICT -Ls-u7--I
LEGAL DESCRIPTION COUNTY OF SAN BERNARDINO,STATE OF CALIFORNIA
ASSESSOR PARCEL NUMBER:0201-043-56 5
PARCEL MAP 15821 PARCEL 1 BOOK 211 PAGE @D EX CORDS `..am g 1
l 71 1 n
VICINITY MAP 0
X - NOT IOSLAM
sro A waoar NOTE:THIS ANNEXATION MAP SHALL GOVERN FORALLL DETAILS AS TO THE EXTEND OF THE
O(I) mr walNEER TERRITORY ANNEXED TO THE ABOVE REFERENCED COMMUNITY FACILITIES DISTRICT
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.�-r RANCHO CUCAMONGA FIRE PROTECTION DISTRICT CERTIFICATION Z
D• FILED IN THE OFFICE OF THE SECRETARY OF THE RANCHO CUCAMONGA
O FIRE PROTECTION DISTRICT.CALIFORNULTHIS DAY 2022_\ I Z T
_, JANICE C.REYNOIDS,SECRETARY Z D m
.n .RANCHO CUCAMONGA FIRE PROTECTION DISTRICT STATE OF CALIFORNIA Z ♦ v
1 I HEREBY CERTIFY THAT THE WITHIN MAP SHOWING BOUNDARIES OF /_`
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TERRITORY PROPOSED TO BE ANNEXED TO COMMUNITY FACILITIES W
SNOWDROP RD DISTRICT NO.88-1 OF THE RANCHO CUCAMONGA FIRE PROTECTION
N DISTRICT,COUNTY OF SAN BERNARDINO,STATE OF CALIFORNIA,WAS O N
APPROVED BY THE BOARD OF DIRECTORS OF SUCH FIRE PROTECTION
1 DISTRICT AT A REGULAR MEETING THEREOF,HELD ON THE DAY Z
CDOF 2022,BY ITS RESOLUTION NO. _THIS Q D
(A) ANNEXATION MAP AMENDS THE BOUNDARY MAP FOR COMMUNITY
.� FACILITIES DISTRICT NO.88-1 OF THE RANCHO CUCAMONGA FIRED .1)
1 PROTECTION DISTRICT,COUNTY OF SAN BERNARDINO,STATE OF
CALIFORNIA,PRIOR RECORDED ON JANUARY 3.1989 AT BOOK 53 OF T '
10 ASSESSOR MAPS(.0 PARCEL OF ASSESSMENT
N THEE OFFlCECOFITHE COUNTY RECORDER FOMUNITY FACIUTIES R THE /-
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NUMBER COUNTY OF SAN BERNARDINO,CALIFORNIA_ 0
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O JANICE C.REYNOLDS,SECRETARY-15 O
RANCHO CUCAMONGA FIRE PROTECTION DISTRICT STATE OF CALIFORNIA
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Z SAN BERNARDINO COUNTY RECORDER'S CERTIFICATE
j THIS MAP HAS BEEN FILED UNDER DOCUMENT NUMBER
Q THIS DAY OF 2022,AT M_IN BOOK
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PAGE AT THE REQUEST OF IN THE AMOUNT
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BOB DUTTON
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EXHIBIT "B"
COMMUNITY FACILITIES DISTRICT NO. 88-1
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 2022-031- Page 8 of 13
EXHIBIT "C"
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.
Resolution No. FD 2022-031- Page 9 of 13
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 CLASSIFICATION MAXIMUM TAX RATE
1. DEVELOPED PROPERTY
A. Residential Class I
(More than 3,590 square feet of $292 per year
dwelling unit living area) *
B. Residential Class II
(3,077—3,589 square feet of $225 per year
dwelling unit living area) *
C. Residential Class III
(2,564— 3,076 square feet of $180 per year
dwelling unit living area) *
D. Residential Class IV
(2,308—2,563 square feet of $157 per year
dwelling unit living area) *
E. Residential Class V
(2,051 —2,307 square feet of $135 per year
dwelling unit living area) *
F. Residential Class VI
(1,795 —2,050 square feet of $124 per year
dwelling unit living area) *
G. Residential Class VII
(less— 1,795 square feet of $112 per year
dwelling unit living area) *
$449 per acre per year or$0.04
H. Commercial or Industrial Property per SF or building area,
whichever is greater**
2. APPROVED PROPERTY $200 per lot or parcel
3. VACANT PROPERTY $10 per acre ***
Resolution No. FD 2022-031- Page 10 of 13
* 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
g p rty 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.
Resolution No. FD 2022-031- Page 11 of 13
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."
Resolution No. FD 2022-031- Page 12 of 13
•
Application of the CFD No. 88-1 Rate and Method to Annexation No. 88-22-1
The maximum special tax authorized to be levied for Fiscal Year 2022/23 within that area annexed to
Community Facilities District No. 88-1, known and designated as Annexation No. 88-22-1 is as follows:
MAXIMUM SPECIAL TAX RATES
FISCAL YEAR 2022/23
TAXING CLASSIFICATION MAXIMUM TAX RATE
1. DEVELOPED PROPERTY
A. Residential Class I
(More than 3,590 square feet of $1,684.92 per year
dwelling unit living area)
B. Residential Class II
(3,077-3,589 square feet of $1,291.99 per year
dwelling unit living area)
C. Residential Class Ill
(2,564- 3,076 square feet of $1,031.03 per year
dwelling unit living area)
D. Residential Class IV
(2,308-2,563 square feet of $903.69 per year
dwelling unit living area)
E. Residential Class V
(2,051 -2,307 square feet of $773.33 per year
dwelling unit living area)
F. Residential Class VI
(1,795-2,050 square feet of $714.28 per year
dwelling unit living area)
G. Residential Class VII
(less - 1,795 square feet of $645.02 per year
dwelling unit living area)
$2,593.32 per acre per year or
H. Commercial or Industrial Property $0.20964 per square foot or
building,whichever is greater
2. APPROVED PROPERTY $200 per lot or parcel
3. VACANT PROPERTY $10 per acre
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.
Resolution No. FD 2022-031- Page 13 of 13