HomeMy WebLinkAbout928 - Ordinances - ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF NORTH ETIWANDA COMMUNITY FACILITIES DISTRICT NO. 2017-01 ORDINANCE NO. 928
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF RANCHO
CUCAMONGA, CALIFORNIA, ACTING IN ITS CAPACITY AS THE
LEGISLATIVE BODY OF NORTH ETIWANDA COMMUNITY FACILITIES
DISTRICT NO. 2017-01 OF THE CITY OF RANCHO CUCAMONGA,
AUTHORIZING THE LEVY OF A SPECIAL TAX IN SUCH COMMUNITY
FACILITIES DISTRICT
A. Recital
WHEREAS, the City Council of the City of Rancho Cucamonga, California (the "City Council"), has
initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the
qualified electors authorizing the levy of special taxes 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 (the"Act"). This community
facilities district shall hereinafter be referred to as North Etiwanda Community Facilities District No. 2017-
01 of the City of Rancho Cucamonga (the "District").
B. Ordinance
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, CALIFORNIA,
ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF NORTH ETIWANDA COMMUNITY
FACILITIES DISTRICT NO. 2017-01 OF THE CITY OF RANCHO CUCAMONGA, DOES HEREBY
ORDAIN AS FOLLOWS:
SECTION 1. This City Council does, by the passage of this ordinance, authorize the levy of
special taxes on taxable properties located in the District pursuant to the Amended Rate and Method of
Apportionment as set forth in Exhibit "A" attached hereto and incorporated herein by this reference (the
"Amended Rate and Method").
SECTION 2. This City Council, acting in its capacity as the legislative body of the District, is
hereby further authorized, by resolution, to annually determine the special tax to be levied within the District
for the then current tax year or future tax years; provided, however, the special tax to be levied shall not
exceed the maximum special tax authorized to be levied pursuant to the Amended Rate and Method.
SECTION 3. The special taxes herein authorized to be levied, to the extent possible, shall be
collected in the same manner as ad valorem property taxes or in such other manner as this City Council
shall determine, including without limitation, direct billing of the affected property owners, and shall be
subject to the same penalties, procedure, sale and lien priority in any case of delinquency as applicable
for ad valorem taxes. Any special taxes that may not be collected on the County tax roll shall be collected
through a direct billing procedure by the Treasurer of the City of Rancho Cucamonga, acting for and on
behalf of the District.
SECTION 4. The special taxes authorized to be levied 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 to secure each levy of the special tax, shall attach to all non-exempt real
property in the District and shall continue in force and effect until the lien is canceled in accordance with
law or until collection of the tax by the legislative body ceases.
SECTION 5. This Ordinance shall be effective thirty (30) days after its adoption. Within fifteen
(15) days after its adoption, the City Clerk shall cause this Ordinance to be published in a newspaper of
general circulation in the City of Rancho Cucamonga.
Ordinance No. 928 - Page 1 of 7
PASSED, APPROVED, AND ADOPTED this 16th day of ! 018.
L. be is Michael, ayor
ATTEST:
ice C. Reynolds, ty 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, California, do
hereby certify that the foregoing Ordinance was introduced at a Regular Meeting of the City Council of the
City of Rancho Cucamonga held on the 2nd day of May 2018, and was passed at a Regular Meeting of the
City Council of the City of Rancho Cucamonga held on the 16th day of May 2018.
AYES: Alexander, Kennedy, Michael, Spagnolo, Williams
NOES: None
ABSENT: None
ABSTAINED: None
Executed this 17th day of May 2018, at Rancho Cucamonga, California.
QaLir4
anice C. Reyno , y Clerk
Ordinance No. 928 - Page 2 of 7
EXHIBIT A
AMENDED RATE AND METHOD OF APPORTIONMENT
FOR THE NORTH ETIWANDA COMMUNITY FACILITIES DISTRICT NO. 2017-01
OF THE CITY OF RANCHO CUCAMONGA
A Special Tax as hereinafter defined shall be levied on each Assessor's Parcel of Taxable Property
within the North Etiwanda Community Facilities District No. 2017-01 ("North Etiwanda CFD") of the City of
Rancho Cucamonga and collected each Fiscal Year commencing with Fiscal Year 2018/19 in an amount
determined by the City Council through the application of the Amended Rate and Method of Apportionment
as described below. All of the real property in the North Etiwanda CFD, 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 following meaning:
"Acreage" or "Acre" means the land area of an Assessor's Parcel as shown on County records,
such as an Assessor's Parcel Map and secured roll data, or if the land area is not shown on an
Assessor's Parcel Map, the land area shown on the applicable final subdivision map, record of
survey, or other recorded document creating or describing the Assessor's Parcel. If the preceding
maps for a land area are not available, the Acreage of such land area may be determined utilizing
available spatial data and geographic information systems (GIS).
"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5,
Division 2 of Title 5 of the Government Code of the State of California.
"Administrative Expenses" means the actual or reasonably estimated costs directly related to the
administration of the North Etiwanda CFD including, but not limited to, the following: 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 costs to the City, North Etiwanda CFD, or any designee thereof
in complying with disclosure requirements; the costs associated with preparing Special Tax
disclosure statements and responding to public inquiries regarding the Special Taxes; and the costs
of the City, North Etiwanda CFD, or any designee thereof related to any appeal of the levy or
application of the Special Tax. Administrative Expenses shall also include amounts estimated or
advanced by the City or North Etiwanda CFD for any other administrative purposes, including, but
not limited to, attorney's fees, proposed formation of the North Etiwanda CFD, or any other expenses
incidental to the provision of the Services.
"Assessor's Data" means Acreage or other Assessor's Parcel information contained in the records
of the Assessor of the County.
"Assessor's Parcel" means a lot or parcel shown on 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 an Assessor's Parcel number.
Ordinance No. 928 - Page 3 of 7
"CFD Administrator" means an official of the City, or designee thereof, responsible for determining
the Special Tax Requirement and providing for the levy and collection of the Special Taxes.
"City" means the City of Rancho Cucamonga.
"City Council" means the City Council of the City of Rancho Cucamonga, acting as the legislative
body of the North Etiwanda CFD.
"County" means the County of San Bernardino.
"Developed Property" means for each Fiscal Year, all Taxable Property, for which a building permit
was issued prior to the March 1st preceding the Fiscal Year for which the Special Tax is being levied.
"Exempt Property" means all Assessors' Parcels that 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.
"Homeowner Association Property" means any property within the boundaries of North Etiwanda
CFD which is owned by a homeowners' or property owners'association, including any master or sub-
association.
"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 any Assessor's Parcel
of Taxable Property.
"Non-Residential Property" means all Assessor's Parcels of Developed Property within the
boundaries of the North Etiwanda CFD for which a building permit(s) has been issued for a non-
residential structure(s).
"North Etiwanda CFD" means the North Etiwanda Community Facilities District No. 2017-01 of the
City of Rancho Cucamonga.
"Proportionately" means for Taxable Property that the ratio of the Special Tax levy to the Maximum
Annual Special Tax is equal for all Assessor's Parcels within each classification (Residential Property,
Non-Residential Property, and Undeveloped Property) within the North Etiwanda CFD.
"Public Property" means any property which (a) is owned by a public agency, (b) has been
irrevocably offered for dedication to a public agency, or (c) 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 of California,
the County, the City, or any other public agency.
"Residential Dwelling Unit" means any residential dwelling unit constructed or to be constructed
for habitable living purposes located on an Assessor's Parcel as indicated in the records of the
County Assessor, or, if not indicated, as otherwise determined by the CFD Administrator based on
available official information, including building permit(s) issued.
Ordinance No. 928 - Page 4 of 7
"Residential Property" means all Assessor's Parcels of Developed Property within the boundaries
of the North Etiwanda CFD for which a building permit(s) has been issued for purposes of
constructing one or more Residential Dwelling Units.
"Services" means the maintenance of public trails and trailhead improvements, landscaped areas,
parkways, medians and parks and recreation improvements throughout the North Etiwanda CFD 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 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 North Etiwanda CFD. The maintenance and servicing of streetlights, traffic
signals and appurtenant facilities, including but not limited to furnishing of electric current, materials,
contracted services, and the necessary maintenance, replacement, and repair required to keep the
improvements in operational and satisfactory condition.
"Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor's Parcel of
Taxable Property to fund the Special Tax Requirement.
"Special Tax Requirement" means that amount of Special Tax revenue required in any Fiscal Year
for the North Etiwanda CFD to: (i) pay for the costs of operation, maintenance and servicing of the
Services; (ii) pay Administrative Expenses; (iii) pay any amounts required to establish or replenish
any repair and contingency funds, capital improvement funds, or reserve funds for the North
Etiwanda CFD; and (iv) pay for reasonably anticipated delinquent Special Taxes based on the
delinquency rate for Special Taxes levied in the previous Fiscal Year; less a credit for funds available
to reduce the annual Special Tax levy, as determined by the CFD Administrator.
"State" means the State of California.
"Taxable Property" means all of the Assessor's Parcels within the boundaries of the North Etiwanda
CFD that are not exempt from the Special Tax pursuant to law or Section E below.
"Undeveloped Property" means each Assessor's Parcel of Taxable Property within the boundaries
of the North Etiwanda CFD that is not classified as Developed Property.
B. ASSIGNMENT TO LAND USE CATEGORIES
On, or around, July 1 of each Fiscal Year, the CFD Administrator shall determine the valid Assessor's
Parcel numbers for the current Fiscal Year for all property within the North Etiwanda CFD. Each
Assessor's Parcel of Taxable Property within the North Etiwanda CFD shall be classified as
Residential Property, Non-Residential Property or Undeveloped Property, and shall be subject to the
levy of annual Special Taxes determined pursuant to Section C below.
Ordinance No. 928 - Page 5 of 7
C. MAXIMUM ANNUAL SPECIAL TAX
The Maximum Annual Special Tax for each Assessor's Parcel of Taxable Property shall be assigned
according to the table below:
Fiscal Year 2018/19
Property Land Use Maximum Annual Special Tax
Residential Property $871.77 per Residential Dwelling Unit
Non-Residential Property $0.00 per Acre
Undeveloped Property $2,117.76 per Acre
On July 1 of each Fiscal Year, commencing on July 1, 2019, the Maximum Annual Special Tax set
forth in the table above shall be increased by a minimum of two percent (2%) to a maximum annual
increase of six percent (6%), determined on an annual basis as needed to satisfy the Special Tax
Requirement.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2018/19, and for each subsequent Fiscal Year, the CFD Administrator
shall determine the Special Tax Requirement and shall levy the Special Tax on each Assessor's
Parcel of Taxable Property until the amount of Special Taxes equals the Special Tax Requirement.
The Special Taxes shall be levied each Fiscal Year as follows
First: The Special Tax shall be levied Proportionately on each Assessor's Parcel of Residential
Property at a rate of up to 100% of the applicable Maximum Annual Special Tax as needed to satisfy
the Special Tax Requirement.
Second: If additional moneys are needed to satisfy the Special Tax Requirement after the first step
has been completed, the Special Tax shall be levied Proportionately on each Assessor's Parcel of
Undeveloped Property at a rate of up to 100% of the applicable Maximum Annual Special Tax to
satisfy the Special Tax Requirement.
Notwithstanding the above, under no circumstances will the Special Tax levied against any
Assessor's Parcel of Residential Property be increased as a result of delinquencies by owners of
other Assessor's Parcels by more than ten percent (10%) above what the Assessor's Parcel of
Residential Property would have been levied had there been no delinquencies.
E. EXEMPTIONS
The CFD Administrator shall classify the following Assessor's Parcels as Exempt Property: (i) Public
Property, (ii) Homeowner Association Property, and (iii) and Assessor's Parcels with public or utility
easements making impractical their utilization for 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
Ordinance No. 928 - Page 6 of 7
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 Property.
F. REVIEW/APPEAL
Any landowner or resident who feels that the amount of the Special Tax levied on their Assessor's
Parcel is in error shall first consult with the CFD Administrator regarding such error. If, following such
consultation, the CFD Administrator determines that an error has occurred, the CFD Administrator
may amend the amount of the Special Tax levied on such Assessor's Parcel. If, following such
consultation and action (if any by the CFD Administrator), the landowner or resident believes such
error still exists, such person may file a written notice with the City appealing the amount of the
Special Tax levied on such Assessor's Parcel. The City may establish such procedures, as it deems
necessary, to undertake the review of any such appeal. The City shall interpret this Amended Rate
and Method of Apportionment and make determinations relative to the annual administration of the
Special Tax and any landowner or resident appeals, as herein specified. The decision of the City
shall be final and binding as to all persons.
G. MANNER OF COLLECTION
The annual Special Tax shall be collected in the same manner and at the same time as ordinary ad
valorem property taxes; provided, however, that the North Etiwanda CFD, 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 financial obligations.
H. PREPAYMENT OF SPECIAL TAX
The Special Tax may not be prepaid.
I. TERM OF SPECIAL TAX
The Special Tax shall be levied, commencing in Fiscal Year 2018/19, as long as necessary to satisfy
the Special Tax Requirement.
Ordinance No. 928 - Page 7 of 7