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HomeMy WebLinkAbout2024-014 - Resolution RESOLUTION NO. 2024-014 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF THE RESORT OF EMPIRE LAKES COMMUNITY FACILITIES DISTRICT NO. 2018-01 OF THE CITY OF RANCHO CUCAMONGA, COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA, DECLARING THE RESULTS OF A SPECIAL ELECTION IN SUCH COMMUNITY FACILITIES DISTRICT ON THE PROPOSITION OF THE ANNUAL LEVY OF SPECIAL TAXES WITHIN THE TERRITORY PROPOSED TO BE ANNEXED TO SAID COMMUNITY FACILITIES DISTRICT TO PAY THE COST OF CERTAIN SERVICES TO BE PROVIDED BY THE COMMUNITY FACILITIES DISTRICT, DETERMINING THAT THE TERRITORY PROPOSED TO BE ANNEXED IS ADDED TO AND PART OF SAID COMMUNITY FACILITIES DISTRICT WITH FULL LEGAL EFFECT, AND ORDERING THE RECORDING OF A MAP OF THE BOUNDARIES OF SAID COMMUNITY FACILITIES DISTRICT INCLUDING THE TERRITORY ANNEXED THERETO (ANNEXATION NO. 1) WHEREAS, the City Council (the"City Council")of the City of Rancho Cucamonga (the "City") has heretofore conducted proceedings for the annexation of territory to The Resort at Empire Lakes Community Facilities District No. 2018-01 of the City of Rancho Cucamonga, County of San Bernardino, State of California (the "Community Facilities District") including conducting a public hearing pursuant to Section 53339.5 of the Government Code; and WHEREAS, at the conclusion of said public hearing, the City Council adopted a resolution calling a special election for March 20, 2024, and submitting to the qualified electors of the territory to be annexed to the Community Facilities District the question of levying special taxes within that territory to pay the costs of certain services and the costs associated with the determination of the amount of and levy and collection of special taxes, which will be levied to provide the services and costs otherwise incurred in order to carry out the authorized purposes of the Community Facilities District (the "Election Resolution"). WHEREAS, the City Council has received a statement from the City Clerk (the "City Clerk"), who pursuant to the Election Resolution was authorized to conduct such special election and act as the election official therefor, with respect to the canvass of the ballots returned in and the results of said special election, certifying that at least two-thirds of the votes cast upon the proposition submitted to the qualified electors in said special election were in favor of such proposition. Resolution No. 2024-014— Page 1 of 4 NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Rancho Cucamonga, California, hereby: SECTION 1. Recitals. The above recitals are all true and correct. SECTION 2. Findings. The City Council finds that: (i) there are no registered voters residing within the territory proposed to be annexed to the Community Facilities District (the "Territory") at the time of the close of the public hearing on March 20, 2024, and pursuant to Section 53326 of the Government Code, the vote in said special election was, therefore, to be by the landowners owning land within the Territory, with each landowner having one vote for each acre or portion thereof of land that he or she owned within the Territory; (ii) pursuant to said Section 53326 and the Election Resolution, the City Clerk caused to be delivered an official ballot for the special election to the owner of the land within the Territory, with return postage prepaid; (iii) said special election has been properly conducted in accordance with all statutory requirements and the provisions of the Election Resolution; (iv) pursuant to said Section 53326, Empire Lakes Holding Company, LLC, a Delaware limited liability company, the owner of all the land within the Territory, was entitled to 83.28 (84)votes; (v) said landowner returned its ballot to the City Clerk prior to the time set by the City Clerk for the close of the election on March 20, 2024; (vi) the ballot returned to the City Clerk by said landowner voted all votes of said landowner in favor of the proposition set forth therein; (vii) at least two-thirds of the votes cast in such special election on said proposition were in favor thereof, and pursuant to Sections 53328 and 53329 of the Government Code, said proposition carried; (viii) pursuant to Section 53339.8 of the Government Code, the City Council is authorized to determine that the Territory to be annexed has been added to and become a part of the Community Facilities District with full legal effect; and (ix) the City Council is also authorized, pursuant to said Section 53339.8, to annually levy special taxes within the Territory to pay the costs of the services to be provided by the Community Facilities District. SECTION 3. Declaration of Results. At least two-thirds of the votes voted in the special election on the proposition of the annual levy of special taxes within the Territory to pay the costs of the services to be provided by the Community Facilities District were voted in favor thereof, and such proposition carried. SECTION 4. Annexation. The Territory is annexed and added to and is a part of the Community Facilities District with full legal effect, and the City Council shall annually levy special taxes within the Territory at the rates as specified in Resolution No. 2024- 003 adopted by the City Council on February 6, 2024, to pay costs of certain services to be provided by the Community Facilities District. The boundaries of the Territory are shown on the map entitled, "Annexation Map No. 1 to The Resort at Empire Lakes Community Facilities District No. 2018-01 of the City of Rancho Cucamonga," which was recorded on February 14, 2024 in the office of the County Recorder of the County of San Bernardino as Instrument No. 2024-0034334. SECTION 5. Notice. Pursuant to Section 53339.8 of the Government Code and Section 3117.5 of the Streets and Highways Code, the City Clerk shall cause to be filed Resolution No. 2024-014— Page 2 of 4 with the County Recorder of the County of San Bernardino an amendment of the notice of special tax lien and a map of the amended boundaries of the Community Facilities District including the Territory. SECTION 6. Entry of the Election Results in the Minutes. The City Clerk is hereby directed, pursuant to the provisions of the Elections Code of the State of California, to enter in the minutes the results of the election as set forth -in said Certificate of Election Official. Resolution No. 2024-014— Page 3 of 4 PASSED, APPROVED, and ADOPTED this 201h day of March, 2024. ennis Michael, N6yor ATTEST: ce . Reynolds, City Clerk STATE OF CALIFORNIA ) COUNTY OF SAN BERNARDINO ) ss 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 201h day of March, 2024. AYES: Hutchison, Kennedy, Michael, Scott, Stickler NOES: None ABSENT: None ABSTAINED: None Executed this 21 st day of March, 2024, at Rancho Cucamonga, California. i C. eynolds, City Cie Resolution No. 2024-014— Page 4 of 4 EXHIBIT "A" CERTIFICATE OF ELECTION OFFICIAL AND STATEMENT OF VOTES CAST STATE OF CALIFORNIA ) COUNTY OF SAN BERNARDINO) 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 THE RESORT AT EMPIRE LAKES COMMUNITY FACILITIES DISTRICT NO. 2018-01 OF THE CITY OF RANCHO CUCAMONGA (ANNEXATION NO. 1) in said City, held March 20, 2024. I FURTHER CERTIFY that this Statement of Votes Cast shows the whole number of votes cast in the territory to be annexed to the Community Facilities District in such City, and the whole number of votes cast for the Proposition in the territory to be annexed to the Community Facilities District in said City, and the totals of the respective columns and the totals as shown for the Proposition are full, true and correct. 1. VOTES CAST ON PROPOSITION A: YES 84 NO 0 WITNESS my hand this day of�� , 2024. 11 E C. REYNOL , CITY CLERK CTION OFFICIAL CITY OF RANCHO CUCAMONGA STATE OF CALIFORNIA Electronically, Recorded In Official Records San Bernardino County Assessor-Recorder-County Clerk DOC# 2024-0064920 RECORDING REQUESTED BY AND 03/21/2024 Titles:1 Pages:13 WHEN RECORDED MAIL TO 02:27 PM City Clerk SAN Fees $0.00 Taxes $0.00 City of Rancho Cucamonga J7269 CA S82 Fee $0.00 10500 Civic Center Drive ToW $0.00 Rancho Cucamonga, CA 91730 SPACE ABOVE THIS LINE RESERVED FOR RECORDER'S USE AMENDMENT TO NOTICE OF SPECIAL TAX LIEN (Annexation of Territory-Annexation No. 11 Pursuant to the requirements of Sections 3114.5 and 3117.5 of the Streets and Highways Code and Section 53339.8(b) of the Government Code, the undersigned City Clerk of the City of Rancho Cucamonga, County of San Bernardino,.State.of California, hereby gives notice that a lien to secure payment of special taxes which the City Council of the City of Rancho Cucamonga, County of San Bernardino, State of California, is authorized to levy .is hereby imposed. The special taxes secured by this lien are authorized to be levied for the purpose of paying the costs of services to be provided for financing services, as further described in Exhibit"A" attached hereto. The special taxes are authorized to be levied within and for The Resort at Empire Lakes.Community Facilities District No. 201&01 City of Rancho Cucamonga(Annexation No. 1 ), County of San Bernardino, State of California(the"Community Facilities District"), which was previously formed, including certain parcels of property which have. been added thereto by annexation proceedings which have now been completed. The lien of the special taxes is a continuing lien which shall Secure each annual levy of the special taxes and shall continue in force and effect until the special tax obligation is prepaid, permanently satisfied, and canceled in accordance with law or until the, special taxes cease to be levied and a notice of cessation of special taxis recorded in accordance with Section 53330.5 of the Government Code. 1 The names of the, owners and the assessor's parcel numbers of the parcels of property which have been annexed and added to the Community Facilities District (the "Annexed Territory") and which are not exempt from the special taxes as they appear on the latest secured assessment roll as of the date of recording of this notice are set forth in Exhibit "C" attached hereto. The rates, method of apportionment, and manner of collection of the authorized special taxes are as set forth in Exhibit "B" attached hereto. Notice is further given that upon the recording of this notice in the office of the County of San Bernardino Recorder, the obligation to pay the levies of the Special Taxes for the Annexed Territory shall become a lien upon all nonexempt real property within the Annexed Territory in accordance with Section 3115.5 of the Streets and Highways Code. Reference is made to the boundary map of, the Community Facilities District recorded on November 20, 2018, in Book 88 of Assessment and Maps, at Page 6, and as File No. 2018-0434189, in the office of the County Recorder and to the map entitled "Annexation No. 1 to The Resort at Empire Lakes Community Facilities District No. 2018- 01 of the City of Rancho Cucamonga," recorded in Book 91 of Maps of Assessment and Community Facilities Districts at Page 43 in the office of the County Recorder for the County of San Bernardino State of California and the which was recorded on February 14, 2024 Document Number 2024-0034334, in the office of the County Recorder of the County of San Bernardino, which maps are the final boundary maps of the Community Facilities District, including the Annexed Territory. This Amendment to Notice of Special Tax Lien amends the Notice of Special Tax Lien that was recorded on, December 20, 2018, as Instrument No. 2018-0469154 in the office of the County Recorder of the County of San Bernardino. -2- 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 Finance Manager, City of Rancho Cucamonga, 10500 Civic Center Drive, Rancho Cucamonga, California 91729 (909) 774-2403. Dated: , 2024 a C. eynolds, �►%da -Trroyah i c6 tj Gcrk ftrwYrf ity rk, City of Rancho Cucamonga �sr�cta� -3- EXHIBIT "A" DESCRIPTION OF SERVICES The types of services (the "Services") proposed to be provided for and financed by the proposed Annexation No. 1 to The Resort at Empire lakes Community Facilities District No. 2018-01 of the City of Rancho Cucamonga (the "Community Facilities District") are: (a) (i) the maintenance of streets, public trails and trailhead improvements, landscaped areas, parkways, medians, and parks and recreation improvements and public right-of-ways, including, but not limited to, street trees, fencing, irrigation systems, sidewalks, drainage systems, signs, monuments, graffiti removal, replacement, repair or rehabilitation of playground equipment, sports fields, parking lots, restrooms, sport field lighting, street lighting, traffic signals and appurtenant facilities and other improvements placed in parks, trails medians, landscaped areas, or public right-of-ways, furnishing of water, electric current or energy, gas, or other illuminating agent for the operation of any improvement within the City, (ii) the equipping, furnishing and maintenance of public safety improvements; (iii) the furnishing of any service authorized under the Act, as may be amended from time to time, (iv) the furnishing of electric current, materials, contracted services, and the necessary maintenance, replacement, and repair required to keep such improvements in operational and satisfactory condition; and (v) the establishment of a reserve fund for the replacement of any such improvements; and (b) the incidental expenses which will be incurred, including but not limited to: (i) all costs associated with the formation of the proposed Community Facilities District, the determination of the amount of and collection of special taxes, the payment of special taxes, and costs otherwise incurred in order to carry out the authorized purposes of the Community Facilities District, and (ii) any other expenses incidental to the provision of the Services. A-1 EXHIBIT "B" RATE AND METHOD OF APPORTIONMENT FOR THE RESORT AT EMPIRE LAKES COMMUNITY FACILITIES DISTRICT NO.201"1 OF THE CITY OF RANCHO CUCAMONGA A Special Tax shall be le%ged and callected within The Resort at Empire tapes Community Facilities District No.2019-01("CFD 2018-01")of the City of Rancho Cucamonga each Fiscal Year commencing with Fiscal Year 2019/20 in an amount determined by the application of the procedures described below.All Of the real property(as defined below)in CFD 2018-01,unless exempted by law or by the provisions hereof,shall be taxed for the purposes of,to the extent,and in the manner herein provided. A. DEFINITIONS The terms hereinafter set forth have the follOtving meaning: "Accessory Unit"means a secondary residential unit of limited size(e.g-,granny cartage,second unit)that shares an Assessors Parcel with a Residential Dwelling Unit of Residential Property: "Aofeage"or"Arse"means the land area of an Assessoes Parcel as shmvn on an Assessor's Parcel Map Or in the Assessor's Data for each Assessor`s Parcel.In the event the Assessor's Parcel Map or Assessor's Data shows no acreage,the Acreage for any Assessor's parcel shall he determined by the CFD AdministratoF based upon the applicable final map,parcel map,condominium plan,or other recorded County parcel neap or calculated using available spatial data and geagraphir information systems(GIS). The square footage of an Assessor's Parcel Es equal to the Acreage of such parcel multiplied by 43,560- "Act" means the Mello-Roos Community Facilities Act of 1992, as amended_, being Chapter 2.5, Division 2 of Title 5 of the Gavernment Code of the State of California. "AdministrAve Expenses"means the actual or reasonably estimated costs direetty related to the administration of CFD 2018-01 including,but not limited to,the follovrang:the.costs Of computing the Special Taxes and preparing the annual Special Tax collection schedules(whether by the City;.the CFD Administrator,Or both);the costs of collecting the Special Taxes(Whether by the County,the City,or otherwise);the casts to,the City,CFD 2019-01,or any designee thereof in complycng With disclosure requirements;the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes;and the cases of the City,CFD 2411&01,or any designee thereof related to any appeal of the levy or application of the Special Tax. Administrative Expenses shall also include amounts estimated air advanced by the City or Empire Lakes CFO 201MI for any Other administrative purposes,including,but rmt limted tOr attorneys fees,proposed formation of CFO 2018-01,Or any other expenses incidental to the po wisidri Of the Services. "Assessor's Data"means Acreage or other Assessor's Parcel Enfarmation contained in the records of the Assessor of the County. City of Rancho Cucamonga The Resort at Empire Lakes Community Fadlities District No.2018.01 Page 1 B-1 "Assessor's Parcel" means a Cat or parcel shD vn on an Assessor''s Parcel Map with an assigned Assessor's Parcel number. "Assessoes..Parcel Map"means an official map of the assessor of the County designating parcels by an Assessor's Parcel number. "lA.utlhorized Services"means the public services authorized to,the financed,in whole or in part;by CFD 2018-01 which are generally described as follows: (a) Q iy 6e maintenance of streets,public trails and traiVhead improvements,landscaped areas, parkways,medians,and parks and recreation impTavements and public right-of-ways,including,but not Eimited to, street trees, fencing, irrigati®n systems, sidewalks, drainage systems, signs, monuments,graffiti removal,replacement,repair air rehabilitation of playground equipment,sports fields, parking lots, restrooms, sport field lighting,street lighting,traffic signals and appurtenant facilities and either improvements placed in parks,trails medians,,landscaped areas,or pdublic right- of-wages, furnishing of water, electric current or energy;, gas, or other illuminating agent for the operation of any improvement within the City;(ii)-the equipping,furnishing,and maintenance of public safety improveunahts,(fli)the furnishing of any service authorized under the Act,as may be amended from time to time.;(iv)the furnishing of electric current,materials,contracted services, and the necessary maintenance,replacement,and repair required to keep such improvements in operational and satisfactory condition, and (w) the estahNshment of a .reserve fund for the replacement of any such improvements,and (b) the incidental expenses which will)the incurred,imclbding but not limited to: Qi)all casts associated With the formation of the proposed communityfacil5ties district,the determination of the amount of and callection of special taxes,the payment of special tauces,and costs othervris'e incurred in order to carryout the anutharixed purposes of the community facilities district,and(H)any other expenses incidental to the provision of the serWces. "CFD Administrator'means an official of the City,or designee thereof,responsible far determining the Special Tax Requirement and providing for fire levy and collection of the Special Taxes. "City"means the City of Rancho Cucamonga- "City Council"means the COtya Council of the City of Rancho Cucamonga,acting as the legislative body, of'CFD 2DI&DI. "County'means the County of San Bernardino. "Developed Property"means far each Fiscal Year,all Taxable Property,,for which a(building permit was issued prior to the March 1st preceding the Fiscal year for,..vhich the Special Tax is being levied. "UD 2@18-Or means The Resort at Empire Lakes Community Facilities District No.2018-01 of the City of Rancho Cucamonga. City of Rancho Cucamonga The Resort at Empire Lakes Community facilities District No.2018ADT Page 2 B-2 "Equivalent Benefit Unit"or"EBU"means the units assigned to all Assessor's Parcels of Developed Property Based on the classification for their parcel and Acreage pursuant to Section B of this date and Method of Apportionment. "Exempt Property"means all Assessor's Parcels that are exempt from the Special Tax pursuant to Section E. "Fiscal Year"means the period starting July 1 and ending on the folthwing June 30. "Homeowner{Association Property"means any property within the boundaries of CFD 2019-01 which is owned by a homeowners'or property owners'association, including any master or sub- association as of January 1 of the prior Fiscal Year. "Maximum Annual Special Tax"means the maximum Special Tax,determined in accordance with the provisions of Section C below,which may be levied in any Fiscal Year on a"Assessors Parcel of Taxable Property, "Mixed Use Property"meansall Assessor's Parcelsthat have been classified bythe Cityto allow bath Residential Property and Non-Residential Property uses on each such Assessor's Parcel. For an Assessor's Parcel of Mixed Use Property,each Land Use Class thereon is subject to taxation pursuant to the provisions of Sections B and C regardless of ibe geographic orientation of such Land Use Classes bro such Assessors Parce4 "Non-Residential Property" means-all Assessors Parcels of Developed Property within the boundaries of CFD 201"1 for which a building permitis)i has been issued for a nan=residential structure(s)- "Proportionateii f'means for Taxable Property that the ratio of the Special Tax levy to the Maximum Annual Special Tax is equal far all Assessors Parcels within each classification(Residential Property, Nan-Residential Property,and.Undeveloped Property)within CFD 2018-01. "Public Property"means any propertywhach(a)is owned by a public agency„Qb)l has been irrevocably offered for dedication to a public agency,or frj is designated)with specific boundaries and acreage on a final subdivision map as property which will be owned by a public agency-Fat purposes of this definition,a public agency includes the Federall government,the State of Caiifarnia,the County,the City,or any other public agency. "Residential Dwelling Unit"means any residential da+e3 ing unit constructed or to be constructed for habitable Huang purposes located on an Assessors Parcel as indicated in the retards of the County Assessor,or,if not indicated,as otherwise determined by the CFD Administrator based on available official information,including budding permits)issued.An Accessory Unit that shares an Assessors Parcel with a Residential [hvelling Unit of Residential Property shall not be considered a separate Residential Dwelling Unit for purposes of calculating the SpecialTax- City of Rancho Cucamonga The Resort at Empire Lakes Community Facibbes District No,2019-U1 Page 3 B-3 "Residential Property'means all Assessoes Parcels of Developed Property within the bauundaries of CFD 201"1ffar which a building permht(s)has been issued for purposes.of constructing one or more Residential Dvrelling Units. "Special Tax"means the special tax to be leveed in each Pascal Year on each Assessor`s Parcel of Taxable Property to found the Special Tex Rouirement. 'Special Tax Requirement"means that amount of Special Tax revenue required in any Fiscal Year for CFD 201"l to:�ij pay for the Authorized Services;CH)pay AdminMrative Expenses;(iii).pay any amounts required to establish or replenish any repair and contingency,founds,capital improvement funds,or reserve funds for CFD 201&[12;,and(iv),pay for reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year;less(v)a credit for founds.available to reduce the annul Special Tax levy, as determined by.the CFD Administrator. "State"means the State of CaGfarnla- "Taxable Property"means all of the Assessoe`"s Parcels within the boundaries of CFD 2018-01 that are hot exempt from the Special Tax pursuant to laiv or Section E below. "Undeveloped Property"means each Assessar's Parcel of Tamable Property within the boundaries of CFD 2018-01 that is not classified as Developed Property. B. ASSIGNMENT TO LAND USE CATEGORIES AND EBUS On,or around,July 1 of each Fiscal Year,the CFD Administrator shall determine the valid Assessor's Parcel numbers far the current Fiscal Year for all property,within CFD 201"1.Each Assessar's Parcel of Taxable Property within CFD 201&01 shall be claasslifi,ed as Ilesldentlal Property,Nan-Residentli l Property,Mixed Use Praperty,or Undeveloped Property,and shall be subged to the levy of annual Special Taxes determined pursuant to.Section C be'iow. City of Rancho Cucamonga The Resort at Empire Lakes Community FaraWes District No.2D18-1 Page 4 B-4 For each Assessor's Parcel of Developed Property EBUs shall be assigned according to the table below: Property Land Use EquhrAent Benefit Unit Assignment Residential Property 1 EBU per Residential DwENrig Unit IVorn-Residenntial Property!Acre EBUs per Parcel or less ' Ncin-Residential Property 2 EB,Us per Acre or portion thereof greater than I Acre The EBU assignment for.each Assessor's Parcelof Mixed Use Property is equal the total of Qi)the Assigned Special Tax thaturould be.applicable to such Assessor's Parcel aE Mixed Use Property it was classified only as Residential Property and(ii)the Assigned Special Tax that would the applicalbte to such Assessor's Parcel Ef it was classified as Non-Residential PropertyP G MAXIMUM ANNUAL SPE©AL TAX The Maximum,annual Special Tax for each Assessoes Parcel that may be levied in any Fiscal year is shown below: Development Status ZQ19120 Special Tax DevelDped Property $318•.84 per EBU UndevelDped Property $5,2342D per Acre On July 3 of each Fiscal Year,commencing on July 1,,2020p the dollar amount per EBU for Developed Property and the dollar amount per acre of UndeveVDped Property shall be increased by a minimum Of twD percent(2%)tD a maximum of six percent d.� ��determined_ on an annual(basis as needed to satisfy the Special Tax Requirement D. MErHOD OF APPORTIONMENT OF THE SPEOAL TAX Commencing with Fiscal Year 201%f2U,and for each subsequent Fiscal Year,the CFD Administrator shall determine the Special Tax Requirement and shall levy the Special Tax on each a>ssessoe,Parcel of Taxable Property until the artnournt of Special Taxes equals the Special Tax Requirement.The Special Taxes shall be levied each Fiscal Year as follows: First:Determine the Special Tax Requirement. City of RanrhD Cu®monga The Resort at Empire Cakes Communipi FaciFities District No.ZM&DI Page S B-5 Second:The Special Tax shall be leaned Proportionately on each Assessor's Parcel of DeViEdoped Property at a rate of up to 20%of the applicable Maximum Annual Special Tax as needed to satisfy the Special Tax RegLirem&t., Third:If additianal moneys are needed to Satisfy the Special Tax Requirement after the sec and step has been completed, the Special Tax shall be levied Proportionately on each Acssessor's Parcel of Undevelaped Property at a rate of up to 111045 of the applicable Maximum Annual Special Tax to satisfyr the Special Tax Requirement. E. EXEMPTIONS The CFD Administrator shall classifil the following Assessor's Parcels as Exempt Property:i[al Public Property,(ai)liormeavvnerA4ssociation Property,and(HQ and Assessor's Parcels with public ar utility easeiiienuts making impraxtieal'their utilization far any use other than the purposes set forth in the easement. If the use of an Assessor's Parcel of Exempt Property changes so that such Assessor's Parcel is no longer classified as one of the uses set forth above that would make such Assessor's Parcel eligible to be classified as Exempt Property,such Assessor's Parcel shall cease to be classified as Exempt Property and shall be deemed to be Taxable Prop".idotwithstanding any other provision of this Rate and h ethad of Apportionment of Special Tax, no Special Taxes shall be levied an Public Property,except as othenvise provided in Sections 53317.3 and 53317.5 of the Act. F. REVIEWIAPPEAL Any property owner may file a written appeal of the Special Tax avath the CFD Aidnminktrator claiming that the amount or application of the Sp&fal Tax is not correct.The appeal must be filed not later than,three(3)catendar yrears after having paid the Special Taxes that are disputed,,and the appellant must be current in all payments of Special Taxes.In addition,during the term of the appeal process,. all Special Taxes levied must be paid an or before the payment date estabNshed when the levy was made. The appeal must specify the reasans whys the appellant claims the Special Taxes are 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 CFI)Administrator's decision relative to the appeal,the owner may then file a written appeal ivith the City Council whose subsegU!En t decision shall be final and binding on ad interested parties.If the decision of the CFD Administrator or subsequent decision by the City Council requires the Special Taxes to be modified or changed in favor of the property owner, the CFD Administrator shall take any of the following actions,in order of priority,in orderto correct the error: Qi amend the levy of Special Taxes for the current fiscal year prior to,the payment date, City of Rancho Cucamonga The Resort at Empire Lakes Community Facilities Distract No.2018-D1 Page R B-6 pld require CFD 2018-0I to reimburse the current property owner the amount of the overpayment to the extent of avaylable funds of GD No.2018 01;or (oij grant a cred1it against,eliminate or reduce the future Special Taxes levied on the property owner's property►within CFD No.2018 I in.the amount of the overpayment. This procedure shall be exclusive and 'its exhaustion by any property ovrner shall be a condition precedent to filing any,legal action'by such owner. G. INTERPRETATION OF RATE AND METHOD OF APPORTIONMENT The City reserves the right to make minor administrative and tecfhnica➢changes to this document that do not materially affect the rate and method of apportioning the Special Tax. In additi hr the interpretation and application of any section of this document shall be at the Cityrs discretion_ Interpretations may be made by the City by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment of Special Tax. H. MANNER OF COLLECTION The annual Special Tax shall be collected in the same manner and at the same time as ordinary aid vatorem property,*taxes,provided,hovrever,that the City may directly bill the Special Tax and may collect Special Taxes at a_ different time or in a different manner as necessary to meet its£inanciall obligations. f. PREPAYMENT OF SPECIdLLTAX The Special Tax may not be prepaid. J. TERM OF SPECIAL TAX The Special Tax sJhAH be levied,commencing in Fiscal Year 2019/20,as needed to fund the Special Tax Requirement,,in perpetwty. City of Rancho Cucamonga The Resort at Empire Lakes Ca immunity Facilities District No.2,13IR-01 Page B-7 CITY OF RANCHO CUCAMONGA RESORT AT EMPIRE LAKES COMMUNITYfACIUJTIES DISTRICT NO.2090 ATTACHMENT 1 MAXIMUM SPECIAL.TAX RATES 2023f24 Maximum Development Status Special Tax Developed Property 5307.45 per EBU Undeveloped Property 6,35114B per Arre On Jule 1 of each Fiscal Year,commencing on July 1,2024,the dollar amount par EBU for Developed Property and ffm dallar amount per acre of Undeveloped Property shall be Increased by a minimum of two percent(2%)to a.niaximunt of sic percernt(6%),determinad on an annual basis as needed to satisfy tha Special]Fax Requirement B-8 EXHIBIT "C" THE RESORT AT EMPIRE LAKES COMMUNITY FACILITIES DISTRICT NO. 2018-01 OF THE CITY OF RANCHO CUCAMONGA (ANNEXATION NO. 1) ANNEXED TERRITORY OWNERSHIP LIST ASSESSOR'S OWNER PARCEL NUMBER Empire Lakes Holding Company, LLC 0209-272720-0-000 C-1