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HomeMy WebLinkAboutFD-017 - Ordinances ORDINANCE NO. 17 ORDINANCE OF THE BOARD OF DIRECTORS OF THE FOOTHILL FIRE PROTECTION DISTRICT, SAN BERNARDINO COUNTY, CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX IN A COMMUNITY FACILITIES DISTRICT WHEREAS, the BOARD OF DIRECTORS of the FOOTHILL FIRE PROTECTION DISTRICT, CALIFORNIA, (hereinafter referred to as the "legislative body of the local Agency"), has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized 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 (here- inafter referred to as the "Mello-Roos Act"). This Conmlunity Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 88-1 (herein- after referred to as the "District"); and, NOW, THEREFORE, IT IS HEREBY ORDAINED AS FOLLOWS: SECTION 1. That the above recitals are all true and correct. SECTION 2. That this legislative body does, by the passage of this Ordinance, authorize the levy of special taxes at the rate and formula and set forth in Exhibit "A" attached hereto, referenced and so incorporated. SECTION 3. That this legislative body is hereby further authorized each year, by Resolution, to determine the specific special tax rate and amount to be levied for the next fiscal year, except that the special tax rate to be levied shall not exceed that as set forth above, but the special tax may be levied at a lower rate. SECTION 4. Properties or entities of the State, Federal or other local govern- ments shall, except as otherwise provided in Section 53317.3 of the Government Code of the State of California, be exempt irom the above-referenced and approved special tax. Ordinance No. 17 Page Two SECTION 5. The proceeds of the above authorized and levied special tax may only be used to pay, in whole or in part, the costs of the following, in the follow- ing order of priority: A. Payment of principal of and interest on any outstanding autho- rized bonded indebtedness. B. Necessary replenishment of bond reserve funds or other reserve funds; C. Payment of costs and expenses of authorized public facilities, services and incidental expenses pursuant to the Mello-Roos Act. D. Repayment of advances and loans, as appropriate. SECTION 6. The proceeds of the special tax shall be levied only so long as needed for its purpose, and shall not be used for any other purpose. SECTION 7. The above authorized special tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall be subject to the same penalties and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem taxes. SECTION 8. The above authorized special tax shall be secured by the lien imposed pursuant to Sections 3114.5 and 3115.5 of the Streets and Highways Code of the State of California, which lien shall be a continuing lien and shall secure each levy of the special tax. The lien of the special tax shall continue in force and effect until the special tax obligation is prepaid, permanently satisfied, and cancelled in accordance with Section 53344 of the Government Code of the State of California or until the special tax ceases to be levied by the legislative body of the local Agency in the manner provided in Section 53330.5 of said Government Code. SECTION 9. This Ordinance shall take effect thirty (30) days after the date of its adoption under the specific authorization of the provisions of Section 53340 of the Government Code of the State of California. Ordinance No. 17 Page Three SECTION 10. The Secretary shall sign this Ordinance and shall cause the same to be published within fifteen (15) days after its passage at least once in the DAILY REPORT, a newspaper of general circulation published and circulated in this District. INTRODUCED AND FIRST READ at a regular meeting of the Board of Directors of the Foothill Fire Protection District on AND THEREAFTER ADOPTED on the 19th day of ( SEAL ) April 21 , 1989; , 1989. p r e~s i d e~~t~ ~' ~ Ordinance No. 17 FOOTHILL FIRE PROTECTION DISTRICT COMMUNITY FACILITIES DISTRICT NO. 88-1 EXHIBIT "A" 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 a public entity; (ii) owned by a regulated public utility and being utilized for transmission or distribution purposes; or (iii) zoned as open space. TAXING CLASSIFICATIONS AND MAXIMUM SPECIAL TAX RATES The taxing classifications for the above Property Categories and the maximum autho- rized Special Tax rates for fiscal year 1988-1989 are as follows: TAXING CLASSIFICATION 1. DEVELOPED PROPERTY A. Residential Class I (More than 3,590 square feet of dwelling unit living area) * MAXIMUM TAX RATE $ 292 per year Ordinance No. 17 Exhibit A Page Two TAXING CLASSIFICATION MAXIMUM TAX RATE So Co Do Fo Residential Class II (3,077-3,589 square feet of dwelling unit living area} * Residential Class III (2,564-3,076 square feet of dwelling unit living area) * Residential Class IV (2,308-2,563 square feet of dwelling unit living area) * Residential Class V (2,051-2,307 square feet of dwelling unit living area) * Residential Class VI (1,795-2,050 square feet of dwelling unit living area) Residential Class VII (Less than 1,795 square feet of dwelling unit living area) * H. Commercial or industrial property 2. APPROVED PROPERTY All Approved Property 3. VACANT PROPERTY All Vacant Property $ 225 per year $ 180 per year $ 157 per year $ 135 per year $ 124 per year $ 112 per year $ 449 per acre per year, or $0.04 per square foot of build- ing area, whichever is greater, per year ** $200 per lot or parcel per year $10 per acre per year *** 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 shall be the gross acreage exclusive of any acreage dedicated or offered for dedication to a public agency. Ordinance No. 17 Exhibit A Page Three 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 con~encing 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 preced- ing 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 APPORTIONMENT 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 Commu- nity Facilities District; replenishment of any required reserve fund for any such bonded indebtedness; funding of any required sinking fund necessary to pay for 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 Facili- ties 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 applic- able 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. 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 addi- tional Special Tax revenues to equal Net CFD Expenses shall be levied on all Vacant Property. Ordinance No. 17 Exhibit A Page Four STEP 5: If additional Special Tax revenues are still necessary to generate the Net CFD Expenses, the Community Facilities District shall: ao 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 Developed Property. So 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, approved as a part of the record pertaining to the formation of the Community Facilities District, sets 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. STATE OF CALIFORNIA ) COUNTY OF SAN BERNARDINO ) CITY OF RANCHO CUCAMONGA ) I, L. DENNIS MICHAEL, Secretary in and for the Foothill Fire Protection District, do hereby certify that the foregoing Ordinance No. 17 of said District was introduced at an adjourned regular meeting of said District held on the 21st day of April, 1989, and passed thereafter on the 19th day of May, 1989, by the following vote: AYES: _~odt, Eqqleston, Lvons, Matsuno, Quintana NOES: None ABSENT: None ~. Dennis Michael, Secretary rb