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ORDINANCE NO. 1005
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF RANCHO
CUCAMONGA, CALIFORNIA,ACTING AS THE LEGISLATIVE BODY OF
COMMUNITY FACILITIES DISTRICT NO. 2022-01 (STREET LIGHTING
SERVICES) OF THE CITY OF RANCHO CUCAMONGA, AUTHORIZING
THE LEVY OF A SPECIAL TAX IN SUCH COMMUNITY FACILITIES
DISTRICT
WHEREAS, the City Council (the "City Council")of the City of Rancho Cucamonga
(the "City"), has undertaken proceedings to establish and has established a community
facilities district and conducted an election therein and received a favorable vote from the
qualified electors authorizing the levy of special taxes in such 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 is designated
as Community Facilities District No. 2022-01 (Street Lighting Services) of the City of
Rancho Cucamonga ("CFD No. 2022-01"); and
NOW, THEREFORE, this City Council of the City of Rancho Cucamonga,
California, acting as the legislative body of CFD No. 2022-01 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 CFD No. 2022-01 pursuant to
the Rates and Method of Apportionment of Special Tax as set forth in Exhibit"A" attached
hereto and incorporated herein by this reference (the "Rates and Method").
Section 2. This City Council, acting as the legislative body of CFD No. 2022-01,
is hereby further authorized, by resolution, to annually determine the special tax to be
levied within CFD No. 2022-01 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 Rates 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 and shall be subject
to the same penalties, procedure, sale and lien priority in any case of delinquency as
applicable for ad valorem taxes; provided, however, that the City may utilize a direct billing
procedure for any special taxes that cannot be collected on the County tax roll or may, by
resolution, elect to collect the special taxes at a different time or in a different manner if
necessary to meet its financial obligations.
Section 4. The special taxes authorized to be levied shall be secured by the lien
imposed pursuant to Section 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
Ordinance No. 1005 - Page 1 of 2
tax obligation is canceled 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 City Council in
the manner provided in Section 5330.5 of said Government Code.
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 pursuant to the provisions of California
Government Code Section 36933.
Introduced and the first reading was waived at a regular meeting of the City Council
of the City of Rancho Cucamonga, California, on June 1, 2022.
PASSED, APPROVED, AND ADOPTED this 15th day of June, 2022.
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4= IIF NIichae(Mayor
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r , .- - '. 'eynolds, 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 1st day of June 2022, and was passed at a
Regular Meeting of the City Council of the City of Rancho Cucamonga held on the 15th day of June
2022.
AYES: Hutchison, Kennedy, Michael, Scott
NOES: None
ABSENT: None
ABSTAINED: None
Executed this 16th day of June 2022, at Rancho Cucamonga, California.
�- - - ' . Reynolds, Clerk
4001011r
Ordinance No. 1005 - Page 2 of 2
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EXHIBIT A
RATE AND METHOD OF APPORTIONMENT FOR
COMMUNITY FACILITIES DISTRICT NO. 2022-01
(STREET LIGHTING SERVICES) OF THE CITY OF RANCHO CUCAMONGA
A Special Tax, as hereinafter defined, shall be levied and collected for Community
Facilities District No. 2022-01 (Street Lighting Services)of the City of Rancho Cucamonga
("CFD No. 2022-01") each Fiscal Year commencing in Fiscal Year 2022/23, in an amount
determined by the application of the procedures below. All Taxable Property, as
hereinafter defined, unless exempted by law or by the provisions hereof, shall be taxed
for the purposes, to the extent and in the manner herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meaning:
"Accessory Dwelling Unit" or "ADU" means a secondary residential unit of limited
size, as defined in California Government Code Section 65852.2, as may be
amended from time to time, that is accessory to a single-unit dwelling. The ADU may
be on the same Assessor's Parcel as the single-unit dwelling or on a separate
Assessor's Parcel. For purposes of clarification, where an ADU and primary Unit are
on the same Assessor's Parcel, the ADU located on such Assessor's Parcel is
considered a separate Unit from the primary Unit on such Assessor's Parcel for
purposes of the Special Tax. Should an Assessor's Parcel contain only an ADU,
such Assessor's Parcel will be taxed as an ADU only.
"Acre or Acreage" means the land area of an Assessor's Parcel as shown on an
Assessor's Parcel Map or in the Assessor's Data for each Assessor's Parcel. In the
event that the Assessor's Parcel Map or Assessor's Data shows no acreage, the
Acreage for any Assessor's Parcel may be determined by the CFD Administrator
based upon the applicable condominium plan, final map, parcel map or calculated
using available spatial data and GIS.
"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being
Chapter 2.5 of Part 1, Division 2 of Title 5 of the Government Code of the State.
"Administrative Expenses" means the actual or reasonably estimated costs directly
related to the administration of CFD No. 2022-01 including, but not limited to, the
following: the costs of computing the Annual Special Tax Requirement and the
annual Special Tax and of preparing the annual Special Tax collection schedules;
the costs of collecting the Special Tax, including any charges levied by the County
Auditor's Office, Tax Collector's Office or Treasurer's Office; the costs of the City or
designee in complying with the disclosure requirements of the California
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Government Code (including the Act), including public inquiries regarding the
Special Tax; the costs of the City or designee related to an appeal of the Special
Tax; and the costs of commencing and pursuing to completion any action arising
from any delinquent Special Tax in CFD No. 2022-01. Administrative Expenses shall
also include amounts estimated or advanced by the City or CFD No. 2022-01 for any
other administrative purposes, including, but not limited to, attorney's fees.
"Annual Services Costs" means the amounts required to fund services authorized to
be funded by CFD No. 2022-01.
"Annual Special Tax Requirement" means that amount with respect to CFD No.
2022-01 determined by the City Council or designee as required in any Fiscal Year
to pay: (1) the Administrative Expenses, (2) the Annual Services Costs, (3) any
amount required to establish or replenish any reserve or replacement fund
established in connection with CFD No. 2022-01, and (4) any reasonably anticipated
delinquent Special Tax based on the delinquency rate for any Special Tax levied in
the previous Fiscal Year.
"Assessor's Data" means Units, Acreage, or other information contained in the
records of the County Assessor for each Assessor's Parcel.
"Assessor's Parcel" or"Parcel" means a lot or parcel shown in 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 Assessor's Parcel Number.
"Assessor's Parcel Number" means, with respect to an Assessor's Parcel, that
number assigned to such Assessment's Parcel by the County Assessor for purposes
of identification.
"Boundary Map" means that map recorded with the County recorder's office on May
4, 2022 in Book 90 at Page 22 as Document Number 2022-0167399.
"CFD Administrator" means an official of the City, or designee thereof, responsible
for determining the Annual Special Tax Requirement and providing for the levy and
collection of the Special Taxes.
"CFD No. 2022-01" means Community Facilities District No. 2022-01 (Street
Lighting Services) of the City of Rancho Cucamonga.
"City" means the City of Rancho Cucamonga.
"City Council" means the City Council of the City, acting as the legislative body of
CFD No. 2022-01.
"County" means the County of San Bernardino, California.
"County Assessor" means the County Assessor of the County.
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"Developed Property" means, in any Fiscal Year, all Taxable Property in CFD
No. 2022-01 for which a building permit for new construction was issued by the City
prior to April 1 of the preceding Fiscal Year.
"Exempt Property" means all Assessors' Parcels within the boundary of CFD No.
2022-01 which 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.
"GIS" means a geographic information system.
"Maximum Special Tax" means the maximum Special Tax authorized for levy in any
Fiscal Year that may apply to Taxable Property as described in Section C.
"Mixed Use Property" means all Assessor's Parcels that have been classified by the
City to allow multiple uses on each such Assessor's Parcel. For an Assessor's Parcel
of Mixed Use Property, each property use thereon is subject to taxation pursuant to
section C below. The Acreage used to calculate the Special Tax for a portion of an
Assessor's Parcel that is Non-Residential Property shall include only the share of
such Assessor's Parcel that will be used as Non-Residential Property, to include
structures, parking and other Parcel area.
"Multi-Family Residential Property" means, in any Fiscal Year, all Assessor's Parcels
of Developed Property with two or more Units that share a single Assessor's Parcel
Number, are offered for rent to the general public, and cannot be purchased by
individual homebuyers, according to Assessor's Data or as otherwise known by the
CFD Administrator. Multi-Family Property also means, in any Fiscal Year, all
Assessor's Parcels of Developed Property with one Unit with a single Assessor's
Parcel Number that is a condominium pursuant the definition in Civil Code Section
4125 or a townhome.
"Non-Residential Property" means all Assessor's Parcels of Developed Property
within the boundaries of CFD 2022-01 for which a building permit(s) has been issued
for a non-residential structure(s).
"Open Space Property" means property within the boundaries of CFD No. 2022-01
which (i) has been designated with specific boundaries and Acreage on a final
subdivision map as open space, (ii) is classified by the County Assessor as open
space, (iii) has been irrevocably offered for dedication as open space to the federal
government, the State, the County, the City, or any other public agency, or (iv) is
encumbered by an easement or other restriction required by the City limiting the use
of such property to open space.
"Property Owner's Association" means any property owner's association. As used
in this definition, a Property Owner's Association includes any home-owner's
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association, condominium owner's association, master or sub-association or non-
residential owner's association.
"Property Owner's Association Property" means any property within the boundaries
of CFD No. 2022-01 which is (a) owned by a Property Owner's Association or (b)
designated with specific boundaries and acreage on a final subdivision map as
property owner association property.
"Proportionately" means for Developed Property and Undeveloped Property, that the
ratio of the Special Tax levy to the Maximum Annual Special Tax is equal within each
respective Tax Zone.
"Public Property" means any property within the boundaries of CFD No. 2022-01
which (i) is owned by a public agency, (ii) has been irrevocably offered for dedication
to a public agency, or (iii) 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, the County, the City, school districts, or any other public agency.
"Rate and Method of Apportionment" means this Rate and Method of Apportionment
of Special Tax for CFD No. 2022-01.
"Single Family Residential Property" means all Assessor's Parcels of Developed
Property with a residential structure intended as a single primary Unit.
"Special Tax" means the annual special tax to be levied in each Fiscal Year on each
Assessor's Parcel of Taxable Property to fund the Annual Special Tax Requirement.
"State" means the State of California.
"Tax Escalation Factor" means on July 1 of each Fiscal Year, commencing on July 1,
2023, the Maximum Special Tax as shown in Section C shall be increased by a
minimum of two percent (2%) to a maximum of six percent (6%), determined on an
annual basis as needed to satisfy the Special Tax Requirement.
"Tax Zone" means an area within which the Special Tax may be levied pursuant to
this Rate and Method of Apportionment. All the Taxable Property within CFD
No. 2022-01 at the time of its formation is within Tax Zone Nos. 1 and 6. Additional
Tax Zones may be created when property is annexed to CFD No. 2022-01, and a
separate Maximum Special Tax shall be identified for property within each new Tax
Zone at the time of such annexation. The Assessor's Parcels included within a new
Tax Zone when such Parcels are annexed to CFD No. 2022-01 shall be identified
by Assessor's Parcel number in the annexation documents at the time of annexation.
"Taxable Property" means all the Assessor's Parcels within the boundaries of CFD
No. 2022-01 that are not exempt from the Special Tax pursuant to law or Section E
below.
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"Undeveloped Property" means all the Assessor's Parcels of Taxable Property within
the boundaries of CFD No. 2022-01 that are not Developed Property.
"Unit" means an individual residential living space. The number of Units assigned to
each Assessor's Parcel may be determined by (i) referencing Assessor's Data, (ii)
site surveys and physical unit counts, and/or (iii) other research by the CFD
Administrator.
"Welfare Exempt Property" means, in any Fiscal Year, all Parcels within the
boundaries of CFD No. 2022-01 that have been granted a welfare exemption by the
County under subdivision (g) of Section 214 of the Revenue and Taxation Code.
B. DETERMINATION OF TAXABLE PARCELS
On, or about, July 1 of each Fiscal Year, the CFD Administrator shall determine the
valid Assessor's Parcel Numbers for all Taxable Property within CFD No. 2022-01.
If any Assessor's Parcel Numbers are no longer valid, the CFD Administrator shall
determine the new Assessor's Parcel Number or Numbers in effect for the then-
current Fiscal Year. To the extent a Parcel or Parcels of Taxable Property are
subdivided, consolidated, or otherwise reconfigured, the Maximum Special Tax shall
be assigned to the new Assessor's Parcels Numbers pursuant to Section C. The
CFD Administrator shall also determine: (i) the Tax Zone within which each Parcel
is located; (ii)which Parcels are Developed Property and Undeveloped Property; (iii)
the number of Units or Acreage each Parcel contains; (iv) the property type, i.e.,
Single Family Residential Property, Non-Residential Property, etc.; and (v) the
Annual Special Tax Requirement for the Fiscal Year.
C. MAXIMUM ANNUAL SPECIAL TAX RATE
The Maximum Special Tax for each Assessor's Parcel of Taxable Property within
Tax Zone Nos. 1-8 shall be assigned according to the tables on the following pages.
In some instances, an Assessor's Parcel of Developed Property may contain more
than one property land use. The Maximum Special Tax assigned to an Assessor's
Parcel of Mixed Use Property shall be the sum of the Maximum Special Tax for all
property uses located on that Assessor's Parcel. Additionally, Accessory Dwelling
Units will be levied at 50% of the applicable Maximum Special Tax Rate for the
property type of the primary Unit.
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Tax Zone No. 1
2022/23 Maximum Special Tax
Property Land Use Rate
Single Family Residential
Property $22.67 per Unit
Multi-Family Residential
Property $22.67 per Unit
Non-Residential Property $45.34 per Acre
Undeveloped Property $200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate
shall be Increased by the Tax Escalation Factor.
Tax Zone No. 2
2022/23 Maximum Special Tax
Property Land Use Rate
Single Family Residential
Property $75.17 per Unit
Multi-Family Residential
Property $75.17 per Unit
Undeveloped Property $200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate
shall be Increased by the Tax Escalation Factor.
Tax Zone No. 3
2022/23 Maximum Special Tax
Property Land Use Rate
Single Family Residential
Property $47.15 per Unit
Multi-Family Residential
Property $47.15 per Unit
Non-Residential Property $94.30 per Are
Undeveloped Property $200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate
shall be Increased by the Tax Escalation Factor.
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Tax Zone No. 4
2022/23 Maximum Special Tax
Property Land Use Rate
Single Family Residential
Property $28.96 per Unit
Multi-Family Residential
Property $28.96 per Unit
Non-Residential Property $57.92 per Acre
Undeveloped Property $200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate
shall be Increased by the Tax Escalation Factor.
Tax Zone No. 5
2022/23 Maximum Special Tax
Property Land Use Rate
Single Family Residential
Property $63.79 per Unit
Undeveloped Property $200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate
shall be Increased by the Tax Escalation Factor.
Tax Zone No. 6
2022/23 Maximum Special Tax
Property Land Use Rate
Non-Residential Property $51.40 per Acre
Undeveloped Property $200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate
shall be Increased by the Tax Escalation Factor.
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Tax Zone No. 7
2022/23 Maximum Special Tax
Property Land Use Rate
Single Family Residential
Property $58.64 per Unit
Multi-Family Residential
Property $58.64 per Unit
Non-Residential Property $117.28 per Acre
Undeveloped Property $200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate
shall be Increased by the Tax Escalation Factor.
Tax Zone No. 8
2022/23 Maximum Special Tax
Property Land Use Rate
Single Family Residential
Property $37.79 per Unit
Multi-Family Residential
Property $37.79 per Unit
Non-Residential Property $75.58 per Acre
Undeveloped Property $200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate
shall be Increased by the Tax Escalation Factor.
On July 1 of each Fiscal Year, commencing on July 1, 2023, the Maximum Special
Tax for Tax Zone Nos. 1-8 shall be increased by an amount equal to the Tax
Escalation Factor.
A different Maximum Special Tax rate and Tax Escalation Factor may be identified
in Tax Zones added to CFD No. 2022-01 as a result of future annexations.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
All Taxable Property shall be subject to a Special Tax defined as follows.
The Special Tax shall be levied each Fiscal Year by the CFD Administrator. The
Annual Special Tax Requirement shall be apportioned to each Parcel within CFD
No. 2022-01 by the method shown below.
First: Determine the Annual Special Tax Requirement.
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Second: Levy the Special Tax on each Parcel of Developed Property and
Undeveloped Property, Proportionately, up to the applicable Maximum Special Tax.
Under no circumstances will the Special Tax on any Assessor's Parcel used for
private residential purposes be increased by more than 10% as a consequence of
delinquency or default by the owner of any other Assessor's Parcel within CFD No.
2022-01.
E. EXEMPTIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of
Special Tax, no Special Tax shall be levied on Property Owner's Association
Property,Assessor's Parcels with public or utility easements making impractical their
utilization for any use other than the purposes set forth in the easement, or Public
Property, except as otherwise provided in Sections 53317.3, 53317.5, and 533401
of the Act.
Welfare Exempt Property shall thereafter be exempt from the Special Tax for as long
as the property qualifies as Welfare Exempt Property.
F. APPEAL OF SPECIAL TAX LEVY
Any property owner may file a written appeal of the Special Tax with the CFD
Administrator claiming that the amount or application of the Special Tax is not
correct. The appeal must be filed not later than one calendar year after having paid
the Special Tax that is disputed, and the appellant must be current in all payments
of the Special Tax. In addition, during the term of the appeal process, all Special Tax
levied must be paid on or before the payment date established when the levy was
made.
The appeal must specify the reasons why the appellant claims the Special Tax is 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 CFD Administrator's decision relative to the
appeal, the owner may then file a written appeal with the City Council whose
subsequent decision shall be final and binding on all interested parties. If the
decision of the CFD Administrator or subsequent decision by the City Council
requires the Special Tax to be modified or changed in favor of the property owner,
the CFD Administrator shall determine if sufficient Special Tax revenue is available
to make a cash refund. If a cash refund cannot be made, then an adjustment shall
be made to credit future Special Taxes.
This procedure shall be exclusive and its exhaustion by any property owner shall be
a condition precedent to filing any legal action by such owner.
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G. INTERPRETATION OF RATE AND METHOD OF APPORTIONMENT
The City Council may, by resolution or ordinance, interpret, clarify and/or revise this
Rate and Method of Apportionment to correct any inconsistency, vagueness, or
ambiguity as it relates to the Special Taxes, method of apportionment, classification
of Assessor's Parcels, or any definition used herein, as long as such correction does
not materially affect the levy and collection of Special Taxes. In addition, the
interpretation and application of any section of this document shall be at the City's
discretion.
H. MANNER AND DURATION OF SPECIAL TAX
The Special Tax shall be collected in the same manner and at the same time as
ordinary ad valorem property taxes, provided that the City may directly bill the
Special Tax, may collect the Special Tax at a different time or in a different manner
if needed to meet the financial obligations of CFD No. 2022-01, and may collect
delinquent Special Taxes through available methods.
A Special Tax shall be levied commencing in Fiscal Year 2022/23 to the extent
necessary to satisfy the Annual Special Tax Requirement and shall be levied for as
long as required to satisfy the Annual Special Tax Requirement.
I. PREPAYMENT OF SPECIAL TAX
The Special Tax may not be prepaid.
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