HomeMy WebLinkAbout2023-026 - ResolutionRESOLUTION NO. 2023-026
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RANCHO CUCAMONGA, CALIFORNIA, CERTIFYING THE
RESULTS OF AN ELECTION AND ADDING TERRITORY
TO COMMUNITY FACILITIES DISTRICT NO. 2022-02
(INDUSTRIAL AREA SERVICES) OF THE CITY OF
RANCHO CUCAMONGA, ANNEXATION 2023-1
WHEREAS, the City Council of the City of Rancho Cucamonga, California (the
"City Council") has previously formed Community Facilities District No. 2022-02 (Industrial
Area Services) of the City of Rancho Cucamonga ("CFD No. 2022-02") pursuant to the
Mello -Roos Community Facilities Act of 1982 (the "Act'), as amended, for the purpose of
financing certain municipal maintenance services; and
WHEREAS, acting pursuant to the Act, the City Council also authorized by the
adoption of Resolution No. 2022-064 (the 'Resolution Authorizing Future Annexation")
the annexation in the future of territory to CFD No. 2022-02, such territory designated as
Future Annexation Area, Community Facilities District No. 2022-02 (Industrial Area
Services) (the "Future Annexation Area'); and
WHEREAS, at this time the unanimous consent to the annexation of certain
territory located within the Future Annexation Area to CFD No. 2022-02 has been
received from the property owner of such territory, and such territory has been designated
as ANNEXATION NO. 2023-1 (the "Territory"); and
WHEREAS, less than twelve (12) registered voters have resided within the
Territory for each of the ninety (90) days preceding the election date established for the
Territory, therefore, pursuant to the Act the qualified elector of the Territory shall be the
"landowner," as such term is defined in Government Code Section 53317(f), of such
Territory and such landowner who is the owner of record as of the applicable election
date, or the authorized representative thereof, shall have one vote for each acre or portion
of an acre of the parcel of land that landowner owns within such Territory; and
WHEREAS, the time limit specified by the Act for conducting an election to submit
the levy of the special taxes on the Territory to the qualified elector thereof and the
requirements for impartial analysis and ballot arguments have been waived with the
unanimous consent of the qualified elector of the Territory; and
WHEREAS, the City Clerk of the City of Rancho Cucamonga has caused a ballot
to be distributed to the qualified elector of the Territory, has received and canvassed such
ballot and made a report to the City Council regarding the results of such canvass, a copy
of which is attached as Exhibit A hereto and incorporated herein by this reference; and
Resolution No. 2023-026 — Page 1 of 5
WHEREAS, at this time the measure voted upon and such measure did receive
the favorable vote of the qualified elector of the Territory, and the City Council desires to
declare the results of the election; and
WHEREAS, a map showing the Territory and designated as Annexation Map No.
2023-1 (the "Annexation Map"), a copy of which is attached as Exhibit B hereto and
incorporated herein by this reference, has been submitted to this legislative body.
NOW, THEREFORE, IT IS HEREBY RESOLVED by the City Council of the City
of Rancho Cucamonga, California, acting as the legislative body of Community Facilities
District No. 2022-02, as follows:
Section 1. Recitals. The above recitals are true and correct.
Section 2. Findings. This legislative body does hereby further determine as
follows:
A. The unanimous consent as described in the recitals hereto to the
annexation of the Territory to CFD No. 2022-02 has been given by the owner of the
Territory and such consent shall be kept on file in the Office of the City Clerk of the City
of Rancho Cucamonga.
B. Less than twelve (12) registered voters have resided within the Territory for
each of the ninety (90) days preceding the election date established for the each of the
parcels located within the Territory, therefore, pursuant to the Act the qualified elector for
the Territory shall be the 'landowner" of the Territory as such term is defined in
Government Code Section 53317(f).
C. The qualified elector of the Territory has voted in favor of the levy of special
taxes on the Territory upon its annexation to CFD No. 2022-02.
Section 3. Territory. The boundaries and parcels of property within the
Territory and on which special taxes will be levied in order to pay for the costs and
expenses of authorized municipal maintenance services are shown on the Annexation
Map as submitted to and hereby approved by this legislative body.
Section 4. Declaration of Annexation. This legislative body does hereby
determine and declare that the Territory, and each parcel therein, is now added to and
becomes a part of CFD No. 2022-02. The City Council, acting as the legislative body of
CFD No. 2022-02, is hereby empowered to levy the authorized special tax within the
Territory.
Section 5. Notice. Immediately upon adoption of this Resolution, notice shall
be given as follows:
A. A copy of the Annexation Map as approved shall be filed in the Office
of the County Recorder no later than fifteen (15) days after the date of adoption of this
Resolution.
Resolution No. 2023-026 - Page 2 of 5
B. An Amendment to the Notice of Special Tax Lien (Notice of
Annexation) shall be recorded in the Office of the County Recorder no later than fifteen
(15) days after the date of adoption of this Resolution.
Section 6. Effective Date. This Resolution shall become effective upon its
adoption.
PASSED, APPROVED, and ADOPTED this 15`" day of March, 2023.
nne Kennedy, M or P T m
ATTEST:
jn,",eC1`R,y4n;ld,, City 'lerk
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) as
CITY OF RANCHO CUCAMONGA )
I, Janice C. Reynolds, City Clerk of the City of Rancho Cucamonga, do hereby certify
that the foregoing Resolution was duly passed, approved, and adopted by the City Council of
the City of Rancho Cucamonga, at a Regular Meeting of said Council held on the 1 S" day of
March, 2023.
AYES: Hutchison, Kennedy, Scott, Stickler
NOES:
None
ABSENT:
Michael
ABSTAINED:
None
Executed this 161 day of March, 2023, at Rancho Cucamonga, California.
J e C. Reynolds, Ci Clerk
Resolution No. 2023-026 — Page 3 of 5
EXHIBIT "A"
CERTIFICATE OF ELECTION OFFICIAL
AND STATEMENT OF VOTES CAST
STATE OF CALIFORNIA I
COUNTY OF SAN BERNARDINO) ss
CITY OF RANCHO CUCAMONGA)
The undersigned. ELECTION OFFICIAL OF THE CITY OF RANCHO CUCAMONGA. COUNTY
OF SAN BERNARDINO, STATE OF CALIFORNIA. DOES HEREBY CERTIFY that pursuant to
the provisions of Section 53326 of the Government Code and Division 12, commencing with
Section 17000 of the Elections Code of the State of California. I did canvass the returns of the
votes cast at the
COMMUNITY FACILITIES DISTRICT NO 2022-02
(INDUSTRIAL AREA SERVICES)
OF THE CITY OF RANCHO CUCAMONGA
SPECIAL ELECTION
ANNEXATION NO. 2023-1
held on the election date established for each parcel located within the territory included in
Annexation No 2023-1
I FURTHER CERTIFY that this Statement of Votes Cast shows the whole number of votes cast
in the area proposed to be annexed to Community Facilities District No. 21 i industrial Area
Services) of the City of Rancho Cucamonga for or against the Measure are full. true and correct.
VOTES CAST ON PROPOSITION I. YES
NO
VVI rNESS my hand the y+. day of "j,, cif (f 202.j
l
ECTION OFFICIAL
�pYZ-CITY CLERK
CITY OF RANCHO CUCAMONGA
OF THE STATE OF CALIFORNIA
Resolution No. 2023-026 - Page 4 of 5
EXHIBIT "B"
ANNEXATION MAP
j 4° @ 1$�S�9Sg8Y G6�� k � ggyEggg
�— H� a �C�a�E3@���"e � •�aX
>� be
! eQ
WON� ao
LL�LL
ry0-
p QN I d
N
rJJ
i JaLL i
p�aop I"I
FLL��m it I t I � f
ifV�o I.:. yeti I,
ag o� i Ise
I 1 I!
3E 'ti;9 @p6 p:p��iy9@9��ie3;�i�v�tz@�@'rJyi �tttipd0 y� � ' �I
IS��IR1
BIE
' e�i09�1 a 4�8ie!,�ie@iio�j§ ���Bjidii#�y�@i[ .r n.a
110
Resolution No. 2023-026 — Page 5 of 5
RECORDING REQUESTED BY
City of Rancho Cucamonga
AND WHEN RECORDED MAIL DOCUMENT TO:
NAME City Clerk
STREET
ADDRESS
P.O. Box 807
Rancho Cucamonga, CA 91730
ZIP CODETEa
Electronically
Recorded in O
San Bernardin
fficial Records
o County
Assessor Recorder -County Clerk
DOC# 2023-0078142
04/04/2023
Titles:1 Pages:14
01:39 PM
SAN
Fees
$53.00
Taxes
$0.00
V0956
CA SB2 Fee
$0.00
Total
$53.00
SPACE ABOVE FOR RECORDER'S USE ONLY
Amendment to the Notice of Special Tax Lien
(Notice of Annexation - Annexation No. 2023-1)
Title of Document
RHI
ki
THIS COVER SHEET ADDED TO PROVIDE ADEQUATE SPACE FOR RECORDING INFORMATION
DOC #2023-0078142 Page 2 of 14
City of Rancho Cucamonga
10500 Civic Center Dr.,
Rancho Cucamonga, CA 91730
AMENDMENT TO THE NOTICE OF SPECIAL TAX LIEN
(NOTICE OF ANNEXATION — ANNEXATION NO. 2023-1)
Pursuant to the requirements of Section 3117.5 of the Streets and Highways Code
and Section 53339.8 of the Government Code, the undersigned City Clerk of the City of
Rancho Cucamonga, County of San Bernardino, State of California, acting for and on
behalf COMMUNITY FACILITIES DISTRICT NO. 2022-02 (INDUSTRIAL AREA
SERVICES) OF THE CITY OF RANCHO CUCAMONGA ("CFD No. 2022-02") thereof,
HEREBY GIVES NOTICE that a lien is hereby imposed on certain real property annexed
to the Community Facilities District to secure payment of a special tax which the City
Council of the District, acting in its authority as the legislative body of CFD No. 2022-02,
is authorized to be levied for the purpose of paying for the provision of municipal
maintenance services described in Exhibit "A" attached hereto and by this reference
made a part hereof.
The special tax is authorized to be levied on the property described in Exhibit "B"
attached hereto (the "Annexed Property") which has been annexed to CFD No. 2022-02
and the lien of the special tax is a continuing lien that shall secure each annual levy of
the special tax and shall continue in force and effect 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 rates, method of apportionment, and manner of collection of the authorized
special tax are as set forth in Exhibit "C" attached hereto and by this reference made a
part hereof. The special tax may not be prepaid.
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 become a lien upon the
Annexed Property in accordance with Section 3115.5 of the Streets and Highways Code.
The names of the owner(s) of the Annexed Property 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 of all parcels or any portion thereof which are included within the
Annexed Property are as set forth on the attached, referenced and incorporated Exhibit
11D11.
Reference is made to the following:
Page 1 of 13
DOC #2023-0078142 Page 3 of 14
1. Notice of Special Tax Lien for the original Community Facilities District recorded
June 10, 2022, as Document No. 2022-0211028, in the Office of the County Recorder for
the County of San Bernardino, State of California, which Notice is amended by the
recordation of this document.
2. Boundary map of the original Community Facilities District recorded at Book 90,
Page 21, Document No. 2022-0167398 of Maps of Assessment and Community Facilities
Districts in the Office of the County Recorder for the County of San Bernardino, State of
California.
3. Boundary map of Annexation Area No. 2023-1 recorded March 22, 2022, at Book
91, Page 2, Document No. 2023-0067165, Maps of Assessment and Community
Facilities Districts in the Office of the County Recorder for the County of San Bernardino,
State of California.
Page 2 of 13
DOC #2023-0078142 Page 4 of 14
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:
City of Rancho Cucamonga Finance Department
10500 Civic Center Dr.,
Rancho Cucamonga, CA 91730
909-774-2482
DATED: _kafL-k 3LT 2023
at't . a
it2yC'l e
City of Rancho Cucamonga
State of California
T&fr, ' f-C.u6)- `�z of
Page 3 of 13
DOC #2023-0078142 Page 5 of 14
EXHIBIT "A"
The City may finance any services which may be funded with proceeds of the special tax
of CFD No. 2022-02, authorized pursuant to Section 53313 of the Act, including but not limited to
all costs attributed to maintaining and servicing landscape and tree maintenance, storm drain
repair and maintenance, streets and roadway services, police safety calls and service, and
creating a capital reserve account for any future industrial repairs and maintenance.
In addition to payment of the cost and expense of the forgoing services, proceeds of the special
tax may be expended to pay "Administrative Expenses," as said term is defined in the Rate and
Method.
The above services shall be limited to those provided within the boundaries of CFD No. 2022-02
or for the benefit of the properties within the boundaries of CFD No. 2022-02, as the boundary is
expanded from time to time by anticipated annexations, and said services may be financed by
proceeds of the special tax of CFD No. 2022-02 only to the extent that they are in addition to
those provided in the territory of CFD No. 2022-02 before CFD No. 2022-02 was created or such
properties are annexed to CFD No. 2022-02.
Page 4 of 13
D[XC#2O23-OO78142 Page Gof14
The Property is identified and described as:
Assessor's Parcel Nurnber(o):022S-2S1-40-0O0Dand 0229-2S1-54-0OOO
DOC #2023-0078142 Page 7 of 14
A Special Tax, as hereinafter defined, shall be levied and collected in the City of Rancho
Cucamonga Community Facilities District No. 2022-02 (Industrial Area Services) ("CFD No.
2022-02") each Fiscal Year commencing in Fiscal Year 2022/23, in an amount determined by the
application of the procedures below. All Taxable Property, as hereinafter defined, unless
exempted by law or by the provisions hereof, shall be taxed. for the purposes, to the extent and
in the manner herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meaning:
"Accessory Dwelling Unit" or "ADU" means a secondary residential unit of limited size, as
defined in California Government Code Section 65852.2, as may be amended from time to time,
that is accessory to a single -unit dwelling. The ADU may be on the same Assessor's Parcel as
the single- unit dwelling or on a separate Assessor's Parcel. For purposes of clarification, where
an ADU and primary Unit are on the same Assessor's Parcel, the ADU located on such
Assessor's Parcel is considered a separate Unit from the primary Unit on such Assessor's Parcel
for purposes of the Special Tax. Should an Assessor's Parcel contain only an ADU, such
Assessor's Parcel will be taxed as an ADU only.
"Acre or Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's
Parcel Map or in the Assessor's Data for each Assessor's Parcel. In the event that the Assessor's
Parcel Map or Assessor's Data shows no acreage, the Acreage for any Assessor's Parcel may
be determined by the CFD Administrator based upon the applicable condominium plan, final
map, parcel map or calculated using available spatial data and GIS.
"Act" means the Mello -Roos Community Facilities Act of 1982, as amended, being Chapter 2.5
of Part 1, Division 2 of Title 5 of the Government Code of the State.
"Administrative Expenses" means the actual or reasonably estimated costs directly related to
the administration of CFD No. 2022-02 including, but not limited to, the following: the costs of
computing the Annual Special Tax Requirement and the annual Special Tax and of preparing
the annual Special Tax collection schedules; the costs of collecting the Special Tax, including any
charges levied by the County Auditor's Office, Tax Collector's Office or Treasurer's Office; the
costs of the City or designee in complying with the disclosure requirements of the California
Government Code (including the Act), including public inquiries regarding the Special Tax; the
costs of the City or designee related to an appeal of the Special Tax; and the costs of
commencing and pursuing to completion any action arising from any delinquent Special Tax in
Page 6 of 13
DOC #2023-0078142 Page 8 of 14
CFD No. 2022-02. Administrative Expenses shall also include amounts estimated or advanced
by the City or CFD No. 2022-02 for any other administrative purposes, including, but not limited
to, attorney's fees.
"Annual Services Costs" means the amounts required to fund services authorized to be funded
by CFD No. 2022-02.
"Annual Special Tax Requirement" means that amount with respect to CFD No. 2022-02
determined by the City Council or designee as required in any Fiscal Year to pay: (1) the
Administrative Expenses, (2) the Annual Services Costs, (3) any amount required to establish
or replenish any reserve or replacement fund established in connection with CFD No. 2022-02,
and (4) any reasonably anticipated delinquent Special Tax based on the delinquency rate for any
Special Tax levied in the previous Fiscal Year.
"Assessor's Data" means Units, Acreage, or other information contained in the records of the
County Assessor for each Assessor's Parcel.
"Assessor's Parcel" or "Parcel" means a lot or parcel shown in an Assessor's Parcel Map
with an assigned Assessor's Parcel Number.
"Assessor's Parcel Map" means an official map of the Assessor of the County designating
parcels by Assessor's Parcel Number.
"Assessor's Parcel Number" means, with respect to an Assessor's Parcel, that number
assigned to such Assessment's Parcel by the County Assessor for purposes of identification.
"Boundary Map" means that map recorded with the County recorder's office on May 4, 2022, in
Book 90 at Page 21 as Document Number 2022-0167398.
"CFD Administrator" means an official of the City, or designee thereof, responsible for
determining the Annual Special Tax Requirement and providing for the levy and collection of the
Special Taxes.
"CFD No. 2022-02" means the City of Rancho Cucamonga Community Facilities District No.
2022-02 (Industrial Area Services).
"City" means the City of Rancho Cucamonga.
"City Council" means the City Council of the City, acting as the legislative body of CFD No.
2022-02.
"County" means the County of San Bernardino, California.
"County Assessor" means the County Assessor of the County.
Pane 7 of V
DOC #2023-0078142 Page 9 of 14
"Developed Property" means, in any Fiscal Year, all Taxable Property in CFD No. 2022-02 for
which a building permit for new construction was issued by the City prior to April 1 of the preceding
Fiscal Year.
"Exempt Property" means all Assessors' Parcels within the boundary of CFD No. 2022-02 which
are exempt from the Special Tax pursuant to Section E.
"Fiscal Year" means the period starting July 1 and ending on the following June 30.
"GIS" means a geographic information system.
"Industrial Property" means all Assessor's Parcels of Developed Property for which a building
permit has been issued for an industrial use.
"Maximum Special Tax" means the maximum Special Tax authorized for levy in any Fiscal
Year that may apply to Taxable Property as described in Section C.
"Mixed Use Property" means all Assessor's Parcels that have been classified by the City to
allow multiple uses on each such Assessor's Parcel.
"Open Space Property" means property within the boundaries of CFD No. 2022-02 which (i)
has been designated with specific boundaries and Acreage on a final subdivision map as open
space, (ii) is classified by the County Assessor as open space, (iii) has been irrevocably offered
for dedication as open space to the federal government, the State, the County, the City, or any
other public agency, or (iv) is encumbered by an easement or other restriction required by the
City limiting the use of such property to open space.
"Property Owner's Association" means any property owner's association. As used in this
definition, a Property Owner's Association includes any home -owner's association, condominium
owner's association, master or sub -association or non-residential owner's association.
"Property Owner's Association Property" means any property within the boundaries of CFD
No. 2022-02 which is (a) owned by a Property Owner's Association or (b) designated with
specific boundaries and acreage on a final subdivision map as property owner association
property.
"Proportionately" means for Developed Property and Undeveloped Property, that the ratio of
the Special Tax levy to the Maximum Annual Special Tax is equal within each respective Tax
Zone.
"Public Property" means any property within the boundaries of CFD No. 2022-02 which (i) is
owned by a public agency, (ii) has been irrevocably offered for dedication to a public agency, or
(iii) is designated with specific boundaries and Acreage on a final subdivision map as property
which will be owned by a public agency. For purposes of this definition, a public agency includes
the federal government, the State, the County, the City, school districts, or any other public
agency.
Page 8 of 13
DOC #2023-0078142 Pagel 0 of 14
"Rate and Method of Apportionment" means this Rate and Method of Apportionment of
Special Tax for CFD No. 2022-02.
"Special Tax" means the annual special tax to be levied in each Fiscal Year on each Assessor's
Parcel of Taxable Property to fund the Annual Special Tax Requirement.
"State" means the State of California.
"Tax Escalation Factor" means on July 1 of each Fiscal Year, commencing on July 1, 2023,
the Maximum Special Tax as shown in Section C shall be increased by a minimum of two percent
(2%) to a maximum of six percent (6%), determined on an annual basis as needed to satisfy the
Special Tax Requirement.
"Tax Zone" means a mutually exclusive geographic area within which the Special Tax may be
levied pursuant to this Rate and Method of Apportionment. All the Taxable Property within CFD No.
2022- 02 at the time of its formation is within Tax Zone No. 9. Additional Tax Zones may be created
when property is annexed to CFD No. 2022-02, and a separate Maximum Special Tax shall be
identified for property within each new Tax Zone at the time of such annexation. The
Assessor's Parcels included within a new Tax Zone when such Parcels are annexed to CFD
No. 2022-02 shall be identified by Assessor's Parcel number in the annexation documents at
the time of annexation.
"Taxable Property" means all the Assessor's Parcels within the boundaries of CFD No. 2022-02
that are not exempt from the Special Tax pursuant to law or Section E below.
"Undeveloped Property" means all the Assessor's Parcels of Taxable Property within
the boundaries of CFD No. 2022-02 that are not Developed Property.
"Welfare Exempt Property" means, in any Fiscal Year, all Parcels within the boundaries of
CFD No. 2022-02 that have been granted a welfare exemption by the County under
subdivision (g) of Section 214 of the Revenue and Taxation Code.
__:111=41VIII11"WA,10610 ♦ 1 1
On, or about, July 1 of each Fiscal Year, the CFD Administrator shall determine the valid
Assessor's Parcel Numbers for all Taxable Property within CFD No. 2022-02. If any Assessor's
Parcel Numbers are no longer valid, the CFD Administrator shall determine the new Assessor's
Parcel Number or Numbers in effect for the then -current Fiscal Year. To the extent a Parcel or
Parcels of Taxable Property are subdivided, consolidated, or otherwise reconfigured, the
Maximum Special Tax shall be assigned to the new Assessor's Parcels Numbers pursuant to
Section C. The CFD Administrator shall also determine: (i) the Tax Zone within which each
Parcel is located; (ii) which Parcels are Developed Property and Undeveloped Property; (iii) the
number of Units or Acreage each Parcel contains; (iv) the property type, i.e., Industrial Property,
Mixed -Use Property, etc.; and (v) the Annual Special Tax Requirement for the Fiscal Year.
Paae 9 of 13
DOC #2023-0078142 Page 11 of 14
C. MAXIMUM ANNUAL SPECIAL TAX RATE
The Maximum Special Tax for each Assessor's Parcel of Taxable Property within Tax Zone No. 1
shall be assigned according to the following table.
"fax Zone 1
Property Land Use
FY 2022/23
Maximum Special Tax Rate
Industrial Property
$5,852.00 per Acre
Mix -Use Property
$12,030.00 per Acre
Accessory Dwelling Units
$731.50 per ADU
Undeveloped Property
$200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate shall be
increased by the Tax Escalation Factor.
On July 1 of each Fiscal Year, commencing on July 1, 2023, the Maximum Special Tax for Tax
Zone No. 1 shall be increased by an amount equal to the Tax Escalation Factor. A different
Maximum Special Tax rate and Tax Escalation Factor may be identified in Tax Zones added to
CFD No. 2022-02 as a result of future annexations.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
All Taxable Property shall be subject to a Special Tax defined as follows.
The Special Tax shall be levied each Fiscal Year by the CFD Administrator. The Annual Special
Tax Requirement shall be apportioned to each Parcel within CFD No. 2022-02 by the method
shown below.
First: Determine the Annual Special Tax Requirement.
Second: Levy the Special Tax on each Parcel of Developed Property and Undeveloped Property,
Proportionately, up to the applicable Maximum Special Tax.
Under no circumstances will the Special Tax on any Assessor's Parcel used for private
residential purposes be increased by more than 10% as a consequence of delinquency or default
by the owner of any other Assessor's Parcel within CFD No. 2022-02.
E. EXEMPTIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax,
no Special Tax shall be levied on Property Owner's Association Property, Assessor's Parcels with
public or utility easements making impractical their utilization for any use other than the purposes
Page 10 of 13
DOC #2023-0078142 Page 12 of 14
set forth in the easement, or Public Property, except as otherwise provided in Sections 53317.3,
53317.5, and 53340.1 of the Act.
Welfare Exempt Property shall be exempt from the Special Tax in each Fiscal Year the property
qualifies as Welfare Exempt Property.
F. APPEAL OF SPECIAL TAX LEVY
Any property owner may file a written appeal of the Special Tax with the CFD Administrator claiming
that the amount or application of the Special Tax is not correct. The appeal must be filed not later
than one calendar year after having paid the Special Tax that is disputed, and the appellant must
be current in all payments of the Special Tax. In addition, during the term of the appeal process,
all Special Tax levied must be paid on or before the payment date established when the levy was
made.
The appeal must specify the reasons why the appellant claims the Special Tax is in error. The
CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator
deems necessary, and advise the appellant of its determination.
If the property owner disagrees with the CFD Administrator's decision relative to the appeal, the
owner may then file a written appeal with the City Council whose subsequent decision shall be
final and binding on all interested parties. If the decision of the CFD Administrator or subsequent
decision by the City Council requires the Special Tax to be modified or changed in favor of the
property owner, the CFD Administrator shall determine if sufficient Special Tax revenue is
available to make a cash refund. If a cash refund cannot be made, then an adjustment shall be
made to credit future Special Taxes.
This procedure shall be exclusive and its exhaustion by any property owner shall be a condition
precedent to filing any legal action by such owner.
G. INTERPRETATION OF RATE AND METHOD OF APPORTIONMENT
The City Council may, by resolution or ordinance, interpret, clarify and/or revise this Rate and
Method of Apportionment to correct any inconsistency, vagueness, or ambiguity as it relates to
the Special Taxes, method of apportionment, classification of Assessor's Parcels, or any
definition used herein, as long as such correction does not materially affect the levy and collection
of Special Taxes. In addition, the interpretation and application of any section of this document
shall be at the City's discretion.
H. MANNER AND DURATION OF SPECIAL TAX
The Special Tax shall be collected in the same manner and at the same time as ordinary ad
valorem property taxes, provided that the City may directly bill the Special Tax, may collect the
Special Tax at a different time or in a different manner if needed to meet the financial obligations
of CFD No. 2022-02, and may collect delinquent Special Taxes through available methods.
Paae 11 of 13
DOC #2023-0078142 Page 13 of 14
A Special Tax shall be levied commencing in Fiscal Year 2022/23 to the extent necessary to
satisfy the Annual Special Tax Requirement and shall be levied for as long as required to satisfy
the Annual Special Tax Requirement.
PREPAYMENT OF SPECIAL TAX
The Special Tax may not be prepaid.
Page 12 of 13
DOC #2023-0078142 Page 14 of 14
ASSESSOR'S
PARCEL NUMBER(S) OWNERS)
0229-291-46-0000 SPEEDWAY COMMERCE CENTER DEVELOPMENT, LLC
0229-291-54-0000 SPEEDWAY COMMERCE CENTER DEVELOPMENT, LLC
Paae 13 of 13