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
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