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HomeMy WebLinkAboutFD-051 - OrdinancesORDINANCE NO. FD 51 AN ORDINANCE OF THE BOARD OF DIRECTORS OF THE RANCHO CUCAMONGA FIRE PROTECTION DISTRICT, CALIFORNIA, ACTING AS THE LEGISLATIVE BODY OF THE RANCHO CUCAMONGA FIRE PROTECTION DISTRICT COMMUNITY FACILITIES DISTRICT NO. 85-1, AUTHORIZING THE LEVY OF SPECIAL TAXES IN SUCH COMMUNITY FACILITIES DISTRICT WHEREAS, the Board of Directors of the Foothill Fire Protection District, California (the "Board of Directors"), (a) initiated proceedings in 1985 to (i) form the Foothill Fire Protection District Community Facilities District No. 85-1 ("CFD NO. 85-1") and (ii) authorize the levy of special taxes within CFD NO. 85-1; (b) held a public hearing regarding the foregoing and formed CFD No. 85-1; and (c) conducted an election on December 10, 1985 and received a favorable vote from the qualified electors authorizing the levy of special taxes in CFD No. 85-1, 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 Califomia Government Code (the "Act"); and WHEREAS, at the time that CFD No. 85-1 was formed, Section 53340 of the Act provided that the Board of Directors, acting as the legislative body of CFD No. 85-1, may, by ordinance, levy the special taxes at the rate and apportion such special taxes in the manner specified in the Resolution No. 5-9-85 establishing CFD No. 85-1; and WHEREAS, the Foothill Fire Protection District initially and the Rancho California Fire Protection District (the "Fire Protection District"), as the successor to the Foothill Fire Protection District, subsequently have annually enacted ordinances to provide for the levy of the special taxes in each fiscal year; and WHEREAS, Section 53340 was subsequently amended to provide that the legislative body of a community facilities district may provide, by resolution, for the levy of the special tax in the current or future tax year at the same rate or at a lower rate than the rate provided by the ordinance, if the resolution is adopted and a certified list of all parcels subject to the special tax including the amount to be levied on each parcel for the applicable tax year is filed with the County auditor not later than August 10th of such tax year; and WHEREAS, the Board of Directors of the Fire Protection District, acting as the legislative body of CFD No. 85-1, desires to provide for the ability of the Board of Directors to provide, by resolution, for the levy of the special tax within CFD No. 85-1 for each tax year. BE IT ORDAINED AS FOLLOWS: SECTION 1. This Board of Directors does, by the passage of this Ordinance, authorize the continued levy of special taxes within CFD No. 85-1 pursuant to the rate and method of apportionment of the special taxes as set forth in Exhibit "A" attached hereto (the "Rate and Method"), referenced and so incorporated. SECTION 2. This Board of Directors, acting as the legislative body of CFD NO. 85-1, is hereby further authorized, to provide, by resolution, for the levy of the special taxes in the current tax year or any future tax year at the same rate or at a lower rate than the rate provided by this ordinance, if the resolution is adopted and a certified list of all parcels subject to the special taz including the amount to be levied on each parcel for the applicable tax year is filed by the Secretary of the Fire Protection District or such other official of the Fire Protection District as may be designated by the Board of Directors with the County auditor not later than August 10th of such tax year. The clerk or other official designated by the Board of Directors may file the certified list after the 10th of August but not later than the 21st of August if the clerk or other official obtains the prior written consent of the County auditor. SECTION 3. The special taxes 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 4. The special taxes shall be secured by the lien imposed pursuant to California Streets and Highways Code sections 3114.5 and 3115.5, which lien shall be a continuing lien and shall secure each levy of the special taxes. The lien of the special taxes shall continue in force and effect until the special tax obligations are prepaid, permanently satisfied, and canceled in accordance with California Govemment Code section 53344 or until the special taxes cease to be levied by the Board of Directors in the manner provided in California Government Code section 53330.5. SECTION 5. This Ordinance shall be effective thirty (30) days after its adoption. Within fifteen (15) days after its adoption, the Secretary shall cause this Ordinance to be published in a newspaper of general circulation in the Fire Protection District pursuant to the provisions of California Government Code Section 36933. Please see the /ollowing page /or /ormal atloptlon, ce~cafion antl signatures Ordinance No. FD 51 -Page 2 of 16 PASSED, APPROVED, AND ADOPTED this 1~' day of June 2011. AYES: Alexander, Buquet, Michael, Spagnolo, Williams NOES: None ABSENT: None ABSTAINED: None / , L. Dennis Michael, Presidents-~ ATTEST: ~ ~ L~ ice C. Reynolds, Sec etary I, JANICE C. REYNOLDS, SECRETARY of the Rancho Cucamonga Fire Protection District, do hereby certify that the foregoing Ordinance was introduced for first reading by the Board of Directors of the Rancho Cucamonga Fire Protection District at a regular meeting of said Board held on the 18"' day of May, 2011 and was finally 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 15' day of June, 2011. Executed this 2ntl day of June 2011at Rancho Cucamonga, California. r. ~a ice C. Reynolds, Secre ry Ordinance No. FD 51 -Page 3 of 16 EXHIBIT A RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX The Resolution of Intention generally sets forth the rate and method of apportionment of the special taxes to allow each property owner within the CFD to estimate the maximum annual amount that would be required for payment. A. Definitions Pursuant to the terms of the Mello-Roos Community Facilities Act of 1982, the facilities/services special tax to be levied is described as follows: facilities - to provide the funds or secure the indebtedness for the capital improvements for Stations Nos. 3, 4 and 5 for the CFD. services - to pay the additional costs and expenses of the operation and maintenance within the CFD for Stations Nos. 3, 4 and 5. The facilities/services special tax shall only be levied on those private properties which are developed and are within the boundaries of this CFD. Vacant property shall not be subject to this special tax. Developed property is defined to be property • which is not owned by a public or governmental agency • which is not vacant • where a certificate of occupancy or utility release from the City of Rancho Cucamonga or the County of San Bernardino has been issued • which has an existing building or structure onsite • which does not have as its sole use power transmission towers, railroad tracks, and floor control facilities -these properties are exempt. Areas granted as easements to power transmission towers, railroad tracks, and flood control facilities shall be subtracted from the total acreage of the underlying lot and shall be exempt. B. Prooertv Use Once the determination is made that the property is developed, it shall be assigned one of the following categories: • residential -single-family • residential -multi-family • commercial • industrial Ordinance No. FD 51 -Page 4 of 16 The special tax has corresponding taxing levels identifiable to differences in their specific needs for fire suppression. C. Building Tvpe -Single/Multi-Story If the subject property falls into the commercial or industrial category, two additional determinations must be made. First, if it is multi-story, and second, if the structure has a qualifying sprinkler system, as defined by the District. Amulti-floored structure is defined to be a structure consisting of complete, separate stories (may include a basement) excluding the main, ground floor of the building. Multi-floored structures shall be subject to two different rates per square foot. The main, ground floor shall be the same cents per square foot as shown in the special tax as follows: Commercial $.04/sf Industrial $.05/sf For every separate floor above or below the main, ground floor, the reduced rate in applicable cents per square foot, by category use, is as follows: Commercial $.03/sf Industrial $.04/sf Buildings which have special structural variations and unique facilities shall be reviewed for taxing clarity by the District Review/Appeal Board which will be appointed by the Board of Directors of the District as part of those proceedings. D. Sprinkler Credit Structures in the commercial and industrial use category shall be granted a reduction in their amount per square foot portion of the special tax, if complete sprinkler systems are installed, as defined by the District. The reduced rate shall be as follows: Without Sprinklers With Sprinklers Commercial $.04/sf $.03/sf Industrial $.05/sf $.04/sf At such time that full sprinkler systems are proposed to be installed within residential uses, the Board of Directors shall give applicable sprinkler credit for such uses' consideration. Ordinance No. FD 51 -Page 5 of 16 CHART OF FEES FOR STRUCTURE VARIATION' Commercial Structure/Industrial Structure One-Story Without Sprinklers With Sprinklers Commercial $.04/sf $.03/sf Industrial $.05/sf $.04/sf Multi-Story (with basements as included) Without Sprinklers With Sprinklers Commercial $.03/sf $.02/sf Industrial $.04/sf $.03/sf This chart is applicable to only the commercial and industrial portions of the special tax and modifies only that portion of the formula which specifies the cents per square foot amount. The dollar per acre fee remains as applicable. E. Formulas To finance the facilities and services within the CFD and expenses incidental thereto, the maximum special tax shall be as follows: Maximum Tax Limitation for Facilities/Services Costs Range Residential ($75) perdu` Multi-Family 2 du: 1.75 ($75) 3 du: 2.25 ($75) 4 du: 2.65 ($75) 5 - 14 du: 2.65 ($75) + [ .35(tu - 4)($75)] 15 - 30 du: 6.15 ($75) + [ .30(tu - 14)($75)] 31 - 80 du: 10.65 ($75) + [ .25(tu - 30)($75)] 81 - up du: 23.15 ($75) + [ .20(tu - 80)($75)] Commercial ($75) per acre + $.04 per sf Industrial ($75) per acre + $.OS per sf ' DU =Dwelling Unit Ordinance No. FD 51 -Page 6 of 16 F. Explanation of Formulas The special tax forrnula for facilities and services is calculated as follows: 1. Residential =Single-Family Dwelling Units The maximum special tax shall be calculated at $75 per dwelling unit (DU) per year. 2. Residential -Multi-Family Dwelling Units The maximum tax shall be calculated as follows: Determine the total units (tu) involved Locate the appropriate range of to on the multi-family portion of the formula Resulting dollar amount derived from formula is the maximum special tax per to per year Example Multi-Family Units Involved: 40 to Appropriate range 31 - 80 du 10.65($75.00) + [.25(40 - 30)($75.00)] 10.65($75.00) + [.25(10)($75.00)] 10.65($75.00) +[2.50(($75.00)] 798.75 + [187.50] _ $986.25 per year If the above 40 to were not subject to the multi-family formula but were taxed as a straight $75 perdu, the maximum special tax would be $3,000 per year instead of $986.25. Graph No. 1 illustrates the relationship of the special tax and density if the multi- family formula is not implemented. The dollar per year would increase as the density (tu) increases. Recognizing the need to establish a relationship within the CFD which reflects a decrease in the total dollar as the density (tu) increases, the multi-family formula was created. Graph No. 2 reflects the relationship between the total special tax and density to be implemented within the CFD by the multi-family formula. The special tax decreases as the density (tu) increases. For specific multi-family residential unit dollars as applied within the formula, reference is hereby made to Exhibit C hereinafter enclosed. Exhibit C (special tax perdu) reflects what the special tax equivalent would be to one single-family residential unit for total units 1 through 99. Ordinance No. FD 51 -Page 7 of 16 3. Commercial/Industrial The maximum special tax shall be calculated as follows: - Determine net acreage of parcel - Determine whether it is to qualify for multi-floor credit - Determine whether it is to qualify for sprinkler credit - Insert appropriate quantities within "commercial" formula: solve - Resultant of formula is the maximum special tax per year Ordinance No. FD 51 -Page 8 of 16 •r'-_ Li `"~ I 1 L. . 1 -~-- ~ _ _ ~ I ~' - u~ I .-:.:~ '.r :. r t'~ ~ }' tiM, ^S ~i rk ~- s _. ~~ ar_ , . i'-• ~ . iL ,' s. ~ i- - I~ '1 ~r) ~;1 ~:~:: ~: L ~- r=_i L •\ r I' F r L _.. Ordinance No. FD 51 -Page 9 of 16 %" • '., •~~ W •~~~ W ,~ t~ ., ',1 4 ~~,+ 4 4 ~S 1 ~, ~ , ~! a-= f ~'• € t~ } vii { ~a Ir J) 'Y f -> ; t i __.._ ~ ~_ i T'~ ~ . ._. {_ t !~~ ~ _ t <•~i ~ _. ~; .-.... t ~'t `•-- _.._....._.r ~~ ;~~~. .r ~: i -_ :' ,,~-~ ~~ _ _ ... f ~ ~' ~ F Y" ,.1 •`` ~ 7 ~ ,F . •- r r ~S f ~ -~ .r_ . . . . S a_ +- '1 ~ ~ ~ ~t t ( t 1 5 ~• /. . f- ''~.~ 3 _ i' .;_. :'~ r':! ..... 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The quantities for the number of single-family, multi-family, commercial/industrial square footages and acres used in Exhibit D are based upon a combination of both existing and projected development information from the City of Rancho Cucamonga, Lewis Development Company, The William Lyon Company, and The Caryn Development Company. Since existing and proposed quantities cannot at this time be specific, the dollar amounts generated on Exhibit D are assumed to be the lower end dollar generation amounts. Graph No. 3 represents the relationship between the cumulative dollar amounts generated in projected years. H. Limitations on Annual Levy of Special Tax The levy of the special tax shall be based upon an annual determination by the Board of Directors of the amount of other revenues available to meet budget requirements. As used here, "available revenues" shall include ad valorem taxes, State augmentation, tax increment revenues received from any redevelopment agency, and any other source of revenue except the special tax. The Board of Directors will take all responsible steps to retain maximum redevelopment agency funding to which, by agreement, they may lawfully receive. To the extent available revenues are insufficient to meet budget requirements, the Board of Directors may levy the special tax. For further particulars, reference is hereby made to the amended report on file with the District. Annual Adjustment -Special Tax The maximum special tax shall be annually adjusted for: a. changes in cost of living; or b. changes in cost of living and changes in population as defined in Section 7901 of the Government Code, as amended, whichever is lesser. 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Ordinance No. FD 51 -Page 16 of 16