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Date Adopted:
Date Approved:
Effective Date:
City Attorney Approval: TWR Resolution No.
RESOLUTION ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
FRESNO, CALIFORNIA, ESTABLISHING THE
FORMATION OF A COMMUNITY FACILITIES DISTRICT
AND FUTURE ANNEXATION AREA
CITY OF FRESNO
COMMUNITY FACILITIES DISTRICT NO. 18
(PUBLIC SAFETY SERVICES)
WHEREAS, on October 20, 20 22, this City Council (the City Council) of the City of Fresno (the City) adopted Resolution No . 2022-235 entitled “A Resolution of the City Council of the City of Fresno, State of California, Declaring its Intention to Establish a Community Facilities District and Future Annexation Area and to Authorize the Levy of Special Taxes” (the Resolution of Intention), stating its intention to form the City of Fresno, Community Facilities District No. 18 (Public Safety Services) (the District) and City of Fresno Community Facilities District No. 18 (Public Safety Services ) (Future Annexation Area) (the Future Annexation Area) , of the City pur suant to Article 3 of Chapter 8 of the M unicipal Code of the City of Fresno and the Mello-Roos Community Facilities Act of 1982 (Sections 53311 and following, California Government Code; hereafter referred to as the Act); and
WHEREAS, the Resolution of Intention, incorporating a map of the proposed boundaries of the Distric t and Future Annexation Area and sta ting the services to be provided, the estimated cost of providing such services, and the rate and method of apportionment of the special tax to be levied within the District to pay for the services, is on file with the C ity Clerk an d the prov isions th ereof are incorporated herei n by this reference as if fully set forth herein; and
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WHEREAS, under the Resolution of Intention, the Director of Finance was directed to make, or cause to be made, and file with the City Cler k a report (the Report) in writing, presenting the services to be provided and an estimate of the reasonable cost of providing the services. The Report was prepared and submitted to the City Clerk prior to the public hearing described below; and
WHEREAS, the Resolution of Intention calle d for a public hearing pertaining to the formation of the District and Future Annexation Area and the levy of said special tax to be held on December 1, 2022, at 10:10 a.m., or as soon thereafter as the matter may be heard, at the meeting place of the City Council; and WHEREAS, under the Resolution of Intenti on, the City Clerk was directed to cause notice of said public hearing to be given by publication one time in a newspaper published in the area of the District, and the Cit y Clerk cause d the publication o f such notice at least seven days before the date set for said public hearing; and WHEREAS, on December 1, 2022, this City Council held a noticed public hearing as required by the Act and the Resolution of Intention relative to the proposed formation of the District; and
WHEREAS, at the public hearing all interested persons desiring to be heard on all matters pertaining to the formation of the District and Future Annexation Area, the services to be provided therein and the l evy of su ch special tax wer e heard, and a full and fair public hearing was held; and
WHEREAS, written protests with respect to the formation of the District and Future Annexation Area , the furnishing of specified types of services and the rate and method of apportionment of the spec ial taxes have not been filed with the City Clerk by 3 of 9
50% or more of the registered voters resi ding within the territory of the District or property owners of one- half or more of the area of land within the Di strict an d not exempt from the proposed special taxes; and
WHEREAS, the special tax proposed to be levied in the District to pay for th e proposed services ha ve not been eliminated by protest by 50% or more of the registered voters residing w ithin the territory of the District or the owners of one- half or more of the area of land within the District and not exempt from the special taxes.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Fresno, as follows:
1. The City Council he reby finds that the facts set forth in the recitals to this Resolution are true and correct and establish the factual basi s for the City Council’s adoption of this Resolution.
2. The proposed special tax to be levied within the District has not been precluded by majority protest pursuant to Section 53324 of the Act.
3. All prior proceedings taken by the City Council in connection with the establishment of the District and Future Annexati on Area and the levy of the special tax have been duly considered and are hereby foun d and determined to be valid and in conformity with the requirements of the Act. The City Council has heretofore adopted Local Goals and Policies for Community Facilities Districts, and the City Council hereby finds and determines that the District is in conformity with said goals and policies.
4. The community facilities district designated as the “City of Fresno , Community Facilities District No. 18 (Public Safety Services)” and the future annexation area desi gnated as the “ City of Fresno Community Facilities District No. 18 (Public 4 of 9
Safety Services) (Future Annexation Area)” (the “Future Annexation Area”) of the City is hereby established pursuant to the Act.
5. The District Report is hereby approved.
6. The boundaries of the District and Future Annexation Area, as set forth in the map entitled "Proposed Bound aries of City of Fresno , Community Fac ilities District No. 18 (Public Safety Services) and Future Annexation Area, City of Fresno, County of Fresno, State of California" heretofore recorded in the Fresno County Recorder’s Office on October 20, 2022, in Bo ok 46 at Page 81 through 82 as Document No. 2022- 0132822 of Maps of Assessment and Com munity Facilities Districts, are hereby approved, are incorporated herein by reference, an d shall be the boundar ies of the District and Future Annexation Area.
Parcels within the Future Annexation Area shall be annexed to the District only with the unanimous approval (each, a Unanimous Approval ) of the owner or owners of each parcel or parcels at the time that parc el or those parcels are annexed, without any requirement for further public hearings or additional proceedings.
7. The type of public services propos ed to be funded by the District and Future Annexation Area and pursuant to the Act shall consist of those items shown in Exhibit A hereto and by this reference incor porated herein (the Services). It is hereby found and determined that the Services are necessary to meet the increased demands as the result of development occurring in the District and Future Annexation Area.
8. Except to the extent that funds are otherwi se available to the District to pay for the Services, a special tax sufficient to pay the costs thereof, secured by the recordation of a continuing lien ag ainst all non-exempt real property in t he District, will 5 of 9
be levied annually within the District pursuant to the Rate and Method of Apportionment, and collected in the same manner as ordinary ad valorem property taxes or in such other manner as the City Cou ncil or its designee shall determine, including direct billing of the affected landowners.
9. The Rat e and Metho d of Apportionment of the special tax among the parcels of real property withi n the District, in sufficient detail to al low each landowner within the District to estimate the maximum am ount such owner will have to pay, is shown in Exhibit B attached hereto and hereby incorporated herein.
10. Territory in the Future Annexation Area w ill be annexed int o the District and a sp ecial tax will be levie d on s uch territory only with the Unanimo us Approval of the owner or owners of each parcel or parcels at the time that parcel or those parcels are annexed into the District. Except to the extent that funds are otherwise available to the District to pay for the S ervices, a special tax sufficient t o pay the costs thereof, secured by the recordation of a conti nuing lien against all non- exempt real property in the Future Annexation Area, is intende d to be lev ied annually within the Future Annexation Area, an d collected in the same manner as ordinary a d valorem property taxes or in such other manner as may be prescribed by this City Council. The City Council hereby determines that the special tax proposed to pay for Services to be supplied within the Future Annex ation Area shall be equal to any special ta x levied to pay for the same Services in the District, except that a higher or lower tax may be levied within the Future Annexation Area to the extent that the actual cost of providing the Services in the Future A nnexation Area is higher or lower than the cost of providing those Services in the District. In so find ing, the City Council does not intend to limit its 6 of 9
ability to levy a special tax within t he Future Annexation Area to provide new or additional services beyond those supplied within the District.
11. The Finance Director of the City, 2600 Fresno Street , Room 2156, City of Fresno, California, 93721, telephone number (559) 621- 2489, is the officer of the City who will be responsible for preparing annually a curren t roll of the levy of the special tax obligations by assessor’s parcel number and who will be res ponsible for estimating future levies of the special tax.
12. Upon recordation of a notice of special tax lien pursuant to Section 3114.5 of the California S treets and Highways Code, a continuin g lien to secure each levy of the special tax shall attach to all nonexem pt real property in the District and this lien shall continue in force and effect unt il the collection of the special tax by the City ceases.
13. In accordance with the Act, the annua l appropriations limit, as defined by subdivision (h) of Secti on 8 of Article XIII B of the California Constitution, of the District is hereby preliminarily established at an amount equal to the proceeds of the special tax collected annually and such appropr iations limit shall be submitted to the voters of the District as hereafter provided. The proposition establishing such annual appropriations limit shall become effective if approved by the qualified electors voting thereon and shall be adjusted in accor dance with the applicable provisions of the Act and the Californ ia Constitution.
14. Pursuant to the provisions of the Act, the proposition of the levy of the special tax and the proposit ion of the establishment of the appropriations limit specified above shall be submitted to the qualified electors of the District at an election, the time, 7 of 9
place, and conditions of which election shall be as specified by a separ ate resolution of this City Council.
15. This Resolution shall take effect immediately upon its adoption. * * * * * * * * * * * * * *
STATE OF CALIFORNIA )
COUNTY OF FRESNO ) ss.
CITY OF FRESNO )
I, TODD STERMER, City Clerk of the City of Fresno, certify that the foregoing resolution was adopted by the Council of the City of Fresno, at a regular meeting held on the day of 2022.
AYES :
NOES :
ABSENT :
ABSTAIN :
Mayor Approval: , 2022
Mayor Approval/No Return: , 2022
Mayor Veto: , 2022
Council Override Vote: , 2022
TODD STERMER, CMC
City Clerk
By:
Deputy Date
APPROVED AS TO FORM:
RINA M. GONZALES
Interim City Attorney
By:
Taylor W. Rhoan D ate
Deputy City Attorney
Attachment:
1. Exhibit A - Description of Services
2. Exhibit B - Rate and Method of Apportionment of Special Tax
A-1
EXHIBIT A
CITY OF FRESNO
COMMUNITY FACILITIES DISTRICT NO. 18
(PUBLIC SAFETY SERVICES)
DESCRIPTION OF SERVICES
Services:
The services to be funded, in whole or in part, by the District include all direct and incidental costs related to providing for the funding of public safety services within the area of the District. More specifically, the services shall include, but not be limited to, police and fire safety/protection/suppression services. The District may fund any of the following re lated to the services described in the preceding sentence: obtaining, constructing, furnishing, operating and maintaining equipment, apparatus or facilities related to providing the services and/ or equipment, apparatus, facilities or fixtures in areas to be maintained, paying the salaries and benefits of personnel necessary or convenient to provide the services, payment of insurance costs and other related expenses and the provision of reserves for repairs and replacements and for the future provision of services. It is expected that the services will be provided by the City, either with its own employees or by contract with third parties, or any combination thereof.
The services to be financed by the District are in addition to those provided in the territory of the District before the date of creation of the District and will not supplant services already available within that territory when the District is created.
Administrative Expenses:
The administrative expenses to be funded by the District include t he direct and indirect expenses incurred by the City in carrying out its duties with respect to the District (including, but not limited to, the levy and collection of the special taxes) including the fees and expenses of attorneys, any fees of the City related to the District or the collection of special taxes, an allocable share of the salaries of the City staff directly related thereto and a proportionate amount of the City’s general administrative overhead related thereto, any amounts paid by the City f rom its general fund with respect to the District or the services authorized to be financed by the District, and expenses incurred by the City in undertaking action to foreclose on properties for which the payment of special taxes is delinquent, and all other costs and expenses of the City in any way related to the District.
Other:
The incidental expenses that may be funded by the District include, in addition to the administrative expenses identified above, the payment or reimbursement to the City of all costs associated with the establishment and administration of the District.
City of Fresno
Community Facilities District No. 18 (Public Safety Services) Page 1
EXHIBIT B
RATE AND METHOD OF APPORTIONMENT
FOR CITY OF FRESNO
COMMUNITY FACILITIES DISTRICT NO. 18
(PUBLIC SAFETY SERVICES)
A Special Tax shall be levied and collected in City of Fresno Community Facilities District No. 18 ( Public Safety Services ) (“CFD No. 18”) each Fiscal Year, in an amount determined by the application of the procedures below. All Taxable Property (as defined below) in CFD No. 18, 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 an "Accessory Dwelling Unit" as defined in California Government Code Section 65852.2 (j) (1), 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 the Assessor’s Parcel Map or Assessor’s Data shows no Acreage, the Acreage for any Assessor’s Parcel shall be determined by the CFD Administrator based upon the app licable final map, parcel map, condominium plan, or other recorded County parcel map. If the preceding maps are not available, the Acreage of an Assessor’s Parcel may be determined utilizing GIS. “Act” means, collectively, Article 3 of Chapter 8 of the Municipal Code of the City and 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. “Administrative Expenses” means the actual or reasonably estimated costs directly related to the administration of CFD No. 18 including, but not limited to, the following: the costs of computing the Annual Special Tax Requirement and of preparing the 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 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. 18.
Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 18 for any other administrative purposes, including, but not limited to, attorney’s fees.
City of Fresno
Community Facilities District No. 18 (Public Safety Services) Page 2 “Annual Services Costs” means the respective annual amounts determined by the CFD Administrator as reasonably needed to fund services authorized to be funded by CFD No. 18 for the applicable yearly period.
“Annual Special Tax Requirement” means that amount with respect to CFD No. 18 determined by the CFD Administrator 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 reserv e or replacement fund established in connection with CFD No. 18, and (4) an amount equal to reasonably anticipated delinquent Special Tax based on the delinquency rate for any Special Tax levied in the previous Fiscal Year (or as projected by the CFD Administrator for the first Fiscal Year Special Tax levy).
“Assessor’s Data” means Units 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.
“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. 18” means the City of Fresno Community Facilities District No. 18 (Public Safety Services).
“City” means the City of Fresno, California.
“City Council” means the City Council of the City, acting as the legislative body of CFD No. 18.
“County” means the County of Fresno, California.
“County Assessor” means the County Assessor of the County. “Developed Property” means, in any Fiscal Year, all Taxable Property in CFD No. 18 for which a building permit for new construction was issued by the City prior to June 30 of the preceding Fiscal Year.
“Exempt Property” means all Assessors’ Parcels within the boundary of CFD No. 18 which are exempt from the Special Tax pursuant to Section E. “Final Subdivision Map” means a subdivision of property created by recordation of a final subdivision map, parcel map or lot line adjustment, approved by the City pursuant to the Subdivision Map Act (California Government Code Section 66410 et seq.) or recordation of a condominium plan pursuant to California Civil Code 4120, that creates individual lots for which residential building permits may be issued without further subdivision of such property.
“Fiscal Year” means the period starting July 1 and ending on the following June 30.
City of Fresno
Community Facilities District No. 18 (Public Safety Services) Page 3 “GIS” means a geographic information system.
“Maximum Special Tax” means the maximum Special Tax authorized to fund the Annual Special Tax Requirement in any Fiscal Year that may apply to Taxable Property as described in Section C.
“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 (or for resident manager purposes), 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. “Open Space Property” means property within the boundaries of CFD No. 18 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 duly c onstituted property owner’s association. As used in this definition, a Property Owner’s Association includes any home-owner’s 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. 18 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 Taxable Property that the ratio of the Special Tax levy to the Maximum Special Tax is equal for all Assessors’ Parcels of Taxable Property levied within each land use category within CFD No. 18. “Public Property” means any property within the boundaries of CFD No. 18 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. “Single Family Residential Property” means all Assessor’s Parcels Developed Property for which a building permit(s) has been issued for a residential structure intended as a single primary Unit, or as a single primary Unit and an ADU. “Special Tax(es) means the amount 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 Zone” means a mutually exclusive geographic area within which the Special Tax may be levied pursuant to this R ate and Method of Apportionment. All the City of Fresno
Community Facilities District No. 18 (Public Safety Services) Page 4 Taxable Property within CFD No. 18 at the time of its formation is within Tax Zone No. 1. Additional Tax Zones may be created when property is annexed to CFD No. 18, 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. 18 shall be identified by Assessor’s Parcel number in the annexation documents at the time of annexation.
“Taxable Property” means all of the Assessor’s Parcels within the boundaries of CFD No. 18 that are not exempt from the Special Tax pursuant to law or Section E below.
“Undeveloped Property” means all of the Assessor’s Parcels of Taxable Property within the boundaries of CFD No. 18 that are not Developed Property. “Unit” means any individual, townhome, condominium, apartment, including each separate living area within a half -plex, duplex, triplex, fourplex, or other residential structure, including ADUs.
“Welfare Exempt Property” means, in any Fiscal Year, all Parcels within the boundaries of CFD No. 18 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 property within CFD No. 18. 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 is/are subdivided, consolidated, or othe rwise 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 Taxable Property; (iii) the number of Units each Parcel contains; (iv) the property type, i.e., Single Family Residential Property, Multi-Family Residential Property, etc.; and (v) the Annual Special Tax Requirement for the Fiscal Year.
C. MAXIMUM ANNUAL SPECIAL TAX RATES
The Maximum Special Taxes for each Assessor’s Parcel of Taxable Property shall be assigned below:
1. Maximum Special Taxes
The Maximum Special Tax for each Assessor’s Parcel of Taxable Property within Tax Zone No. 1 shall be assigned according to Table 1 below:
City of Fresno
Community Facilities District No. 18 (Public Safety Services) Page 5 TABLE 1
MAXIMUM SPECIAL TAX RATES
TAX ZONE NO. 1 - FISCAL YEAR 2022/23
Land Use Category Maximum Special Tax Per
Single Family Residential
Property $164.00 Unit
Multi-Family Residential
Property $134.00 Unit
Accessory Dwelling Unit
50% of the applicable
Maximum Special Tax
Rate for the property
type of the primary
property land use
Unit
On July 1 of each Fiscal Year, commencing on July 1, 2023 , the Maximum Special Taxes for Tax Zone No. 1 shall be adjusted upward annually by 2% or by the rise in the Construction Cost Index (CCI) if it exceeds 2% for the San Francisco Region.
Different Maximum Special Taxes and tax escalation factors may be identified in Tax Zones added to CFD No. 18 as a result of future annexations.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAXES
All Taxable Property shall be subject to an annual 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. 18 by the method shown below.
First: Determine the Annual Special Tax Requirement.
Second: Levy the Special Tax on each Parcel of Developed Property, Proportionately, up to the applicable Maximum Special Tax.
Notwithstanding the foregoing, under no circumstances will the Special Tax es on any Assessor’s Parcel of Developed Property 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. 18.
E. EXEMPTIONS
Notwithstanding any other provision of this Rate and Metho d of Apportionment of Special Tax, no Special Tax shall be levied on Undeveloped Property, Open Space Property, 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 Mello -Roos Community Facilities Act of 1982.
Welfare Exempt Property shall be exempt from the Special Tax in each Fiscal Year the property qualifies as Welfare Exempt Property.
City of Fresno
Community Facilities District No. 18 (Public Safety Services) Page 6 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, , then an adjustment shall be made to credit the Special Tax in future years.
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.
G. INTERPRETATIONS 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 o f apportionment, the 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 CFD Administrator’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. 18.
Special Taxes shall continue to be levied and collected within CFD No. 18, as needed to fund the Annual Special Tax Requirement, in perpetuity.
I. PREPAYMENT OF SPECIAL TAX
The Special Tax may not be prepaid.
J. REPEAL OF SPECIAL TAX
If the levy of the Special Tax is repealed by initiative or any other action participated in by the owners of Assessor’s Parcels in CFD No. 18, the City shall cease to levy the Special Tax and shall cease to be obligated to provide the authorized services for which the Special Tax was levied. The obligations to provide the authorized services previously funded by the repealed Special Tax shall become the joint obligations of the property owners of Assessor’s Parcels within CFD No. 18.