PROPOSED BOUNDARIES OF
CITY OF MANTECA
COMMUNITY FACILITIES DISTRICT NO. 2022-1
(MANTECA PUBLIC SAFETY, MAINTENANCE & SERVICES)
AND FUTURE ANNEXATION AREA
FILED IN THE OFFICE OF THE CITY CLER K OF THE CITY OF MANTECA THIS _ _ _ _ _ _ _ _ DAY OF _ _ _ _ _ _ , 2022. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
CITY CLER K
CITY OF MANTECA
SAN JOAQUIN COUNTY, CALIFOR NIA
I HER EBY CER TIFY THAT THE WITHIN MAP SHOWING THE PR OPOSED BOUNDAR IES OF THE CITY OF MANTECA COMMUNITY FACILITIES DISTR ICT NO. 2022-1 (MANTECA PUBLIC SAFETY, MAINTENANCE & SER VICES) AND
FUTUR E ANNEXATION AR EA, CITY OF MANTECA, COUNTY OF SAN JOAQUIN, STATE OF CALIFOR NIA, WAS APPR OVED BY THE CITY COUNCIL OF THE CITY OF MANTECA, AT A MEETING THER EOF, HELD ON THE _ _ _ _ _ DAY OF _ _ _ _ _ , 2022, BY ITS R ESOLUTION NO. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
CITY CLER K
CITY OF MANTECA
SAN JOAQUIN COUNTY, CALIFOR NIA
FILED THIS _ _ _ _ _ _ _ _ DAY OF _ _ _ _ _ , 2022, AT THE HOUR OF _ _ _ _ _ _ _ O’CLOCK _ _ M, IN BOOK _ _ _ _ _ _ _ _ OF MAPS OF ASSESSMENT AND COMMUNITY FACILITIES DISTR ICTS AT PAGE _ _ _ _ _ _ IN THE OFFICE OF THE COUNTY R ECOR DER OF THE COUNTY OF SAN JOAQUIN, STATE OF CALIFOR NIA. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
COUNTY R ECOR DER
COUNTY OF SAN JOAQUIN, CALIFOR NIA
FOR PAR TICULAR S OF THE LINES AND DIMENSIONS OF ASSESSOR PAR CELS, R EFER ENCE IS MADE TO THE MAPS OF THE ASSESSOR , COUNTY OF SAN JOAQUIN, STATE OF CALIFOR NIA.
CITY OF MANTECA
COUNTY OF SAN JOAQUIN
STATE OF CALIFORNIA
WOODWARD AVE
TULE AVE
TIDAL ST
FEATHER RD
TOWER ST
RAVINE LN
VOLANTI DR
TINSLEY ST
BALLENA ST
SHORELINE DR
STREAM AVE
DECKER AVE
SHIMA AVE
BREAK AVE
MEDFORD AVE
BELLA LAGO WAY
RUSSOS DR
GOODYEAR ST
ACKER AVE
241-260-360
241-260-370
241-260-410
241-260-380
241-260-390
Sheet 1 of 1
Source: San Joaquin County GIS
Geographic Coordinate Reference: GCS North American 1983 Projection: NAD 1983 StatePlane California III FIPS 0403 Feet AIRPORT WAY
LOUISE AVE MAIN ST
LATHROP RD
YOSEMITE AVE
WOODWARD AVE
AUSTIN RD
MAIN ST
UNION RD UNION RD
WOODWARD AVE
AUSTIN RD
CITY OF MANTECA CITY OF MANTECA
CFD/Tax Z one No. 1 Bound ary
CFD/Tax Z one No. 1 Parce ls
Parce ls 0 150 300 600Fe e t
O
CFD/Tax Z one No. 1 Bound ary
City of Mante ca Bound ary & CFD Future Anne xation Are a Bound ary O
0 0.5 1 2Mile s
120 120
99 99
ATTACHMENT 2
Exhibit "A"
City of Manteca
Community Facilities District No. 2022‐1 (Manteca Public Safety, Maintenance & Services) Page 1
RATE AND METHOD OF APPORTIONMENT
FOR CITY OF MANTECA
COMMUNITY FACILITIES DISTRICT NO. 2022‐1
(MANTECA PUBLIC SAFETY, MAINTENANCE & SERVICES)
A Special Tax shall be levied and collected in City of Manteca Community Facilities District No. 2022‐1 (Manteca Public Safety, Maintenance & Services) (“CFD No. 2022‐1”) each Fiscal Year, in an amount determined by the application of the procedures below. All of the Taxable Property (as defined below) in CFD No. 2022‐1, 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 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 applicable 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 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. 2022‐1 including, but not limited to, the following: the costs of computing the Annual Special Tax Requirement – Public Safety/Road Maintenance Services and the Annual Special Tax Requirement – Landscaping and Lighting Services 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. 2022‐1. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2022‐1 for any other administrative purposes, including, but not limited to, attorney’s fees.
Exhibit "C" ATTACHMENT 2
City of Manteca
Community Facilities District No. 2022‐1 (Manteca Public Safety, Maintenance & Services) Page 2 “Annual Services Costs” means the amounts required to fund services authorized to be funded by CFD No. 2022‐1.
“Annual Special Tax Requirement – Landscaping and Lighting Services” means that amount with respect to CFD No. 2022‐1 determined by the City Council or designee as required in any Fiscal Year to pay: (1) the Administrative Expenses, (2) the Annual Services Costs for landscaping and lighting services, (3) any amount required to establish or replenish any reserve or replacement fund established in connection with CFD No. 2022‐1, and (4) any reasonably anticipated delinquent Special Tax based on the delinquency rate for any Special Tax levied in the previous Fiscal Year. “Annual Special Tax Requirement – Public Safety/Road Maintenance Services” means that amount with respect to CFD No. 2022‐1 determined by the City Council or designee as required in any Fiscal Year to pay: (1) the Administrative Expenses, (2) the Annual Services Costs for public safety/road maintenance services, (3) any amount required to establish or replenish any reserve or replacement fund established in connection with CFD No. 2022‐1, 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, Building Square Footage, 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. “Building Square Foot(age)” means the structure square footage as shown on the building permit issued or as contained in the Assessor’s Data.
“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. 2022‐1” means the City of Manteca Community Facilities District No. 2022‐1 (Manteca Public Safety, Maintenance & Services).
“City” means the City of Manteca.
“City Council” means the City Council of the City, acting as the legislative body of CFD No. 2022‐1. “Commercial Property” means all Assessor’s Parcels of Developed Property with a commercial use, according to Assessor’s Data or as otherwise known by the CFD Administrator. “County” means the County of San Joaquin.
“County Assessor” means the County Assessor of the County.
Exhibit "C" ATTACHMENT 2
City of Manteca
Community Facilities District No. 2022‐1 (Manteca Public Safety, Maintenance & Services) Page 3 “Developed Property” means, in any Fiscal Year, all Taxable Property in CFD No. 2022‐1 for which a building permit for new construction wasissued by the City prior to June 30 of the preceding Fiscal Year.
“Exempt Property” means all Assessors’ Parcels within the boundary of CFD No. 2022‐1 which are exempt from the Special Tax pursuant to Section E.
“Final Map Property” means, in any Fiscal Year, all Taxable Property in CFD No. 2022‐1 for which a Final Subdivision Map was approved by City Council prior to June 30 of the preceding Fiscal Year. "Final Subdivision Map" means a subdivision of property created by recordation of a final subdivision map, parcel map orlot 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. “GIS” means a geographic information system.
“Industrial Property” means all Assessor’s Parcels of Developed Property with an industrial use, according to Assessor’s Data or as otherwise known by the CFD Administrator. “Maximum Special Tax– Landscaping and Lighting Services” means the maximum Special Tax authorized to fund landscaping and lighting services in any Fiscal Year that may apply to Taxable Property as described in Section C.
“Maximum Special Tax– Public Safety/Road Maintenance Services” means the maximum Special Tax authorized to fund public safety/road maintenance services 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, 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. 2022‐1 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 association, condominium owner’s association, master or sub‐association or non‐residential owner’s association.
Exhibit "C" ATTACHMENT 2
City of Manteca
Community Facilities District No. 2022‐1 (Manteca Public Safety, Maintenance & Services) Page 4 “Property Owner’s Association Property” means any property within the boundaries of CFD No. 2022‐1 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” meansfor Taxable Property that the ratio of the Special Tax levy to the Maximum Annual Special Tax is equal for all Assessors’ Parcels of Taxable Property levied within each property land use classification (Residential Property, Non‐Residential Property and Undeveloped Property) within CFD No. 2022‐1.
“Public Property” means any property within the boundaries of CFD No. 2022‐1 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 Lot(s)” means an individual lot of land for which a building permit could be issued to construct one or more residential dwelling units. “Single Family Residential Property” means all Assessor’s Parcels of Final Map Property or Developed Property that contain one Single Family Residential Lot. “Special Tax(es)” means, individually or collectively, Special Tax– Public Safety/Road Maintenance Services and Special Tax– Landscaping and Lighting Services. “Special Tax – Public Safety/Road Maintenance” means the amount levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Annual Special Tax Requirement – Public Safety/Road Maintenance Services.
“Special Tax – Landscaping and Lighting Services” means the amount levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Annual Special Tax Requirement – Landscaping and Lighting Services.
“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 Rate and Method of Apportionment. All the Taxable Property within CFD No. 2022‐ 1 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. 2022‐1, 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. 2022‐1 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. 2022‐1 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. 2022‐1 that are not Developed Property or Final Map Property.
Exhibit "C" ATTACHMENT 2
City of Manteca
Community Facilities District No. 2022‐1 (Manteca Public Safety, Maintenance & Services) Page 5 “Unit” means any individual, townhome, condominium, apartment, including each separate living area within a half‐plex, duplex, triplex, fourplex, or other residential structure. “Welfare Exempt Property” means, in any Fiscal Year, all Parcels within the boundaries of CFD No. 2022‐1 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. 2022‐1. 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 – Public Safety/Road Maintenance Services and the Maximum Special Tax – Landscaping and Lighting Services 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 Final Map Property, Developed Property, and Undeveloped Property; (iii) the number of Units, Building Square Footage, or Acreage 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 – Public Safety/Road Maintenance Services and the Annual Special Tax Requirement – Landscaping and Lighting Services 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 – Public Safety/Road Maintenance Services and the Maximum Special Tax – Landscaping and Lighting Services for each Assessor’s Parcel of Taxable Property within Tax Zone No. 1 shall be assigned according to Tables 1 and 2, respectively, below:
Exhibit "C" ATTACHMENT 2
City of Manteca
Community Facilities District No. 2022‐1 (Manteca Public Safety, Maintenance & Services) Page 6 TABLE 1
MAXIMUM SPECIAL TAX RATES – PUBLIC SAFETY/ROAD MAINTENANCE SERVICES TAX ZONE NO. 1 ‐ FISCAL YEAR 2022/23*
Land Use Category
Maximum Special Tax
Rate – Public Safety/Road
Maintenance Services Per
Single Family Residential Property $69.00 Single Family Residential Lot Multi‐Family Residential Property 0.00 Unit
Accessory Dwelling Unit 0.00 Unit
Commercial Property 0.00 Unit
Industrial Property 0.00 Building Square Foot
Undeveloped Property 0.00 Acre
TABLE 2
MAXIMUM SPECIAL TAX RATES – LANDSCAPING AND LIGHTING SERVICES TAX ZONE NO. 1 ‐ FISCAL YEAR 2022/23*
Land Use Category
Maximum Special Tax
Rate – Landscaping and
Lighting Services Per
Single Family Residential Property $594.00 Single Family Residential Lot Multi‐Family Residential Property 0.00 Unit
Accessory Dwelling Unit 0.00 Unit
Commercial Property 0.00 Acre
Industrial Property 0.00 Acre
Undeveloped Property 0.00 Acre
On July 1 of each Fiscal Year, commencing on July 1, 2023, the Maximum Special Tax rates for Tax Zone No. 1 shall be increased by amounts equal to three percent (3%) of the Maximum Special Tax rates amount in effect for the previous Fiscal Year.
Different Maximum Special Tax rates and tax escalation factors may be identified in Tax Zones added to CFD No. 2022‐1 as a result of future annexations.
2. Assignment of Assessor’s Parcel(s) to Property Land Use Category When an Assessor’s Parcel changes from being classified as Undeveloped Property to another land use category and is considered either Final Map Property or Developed Property, that assignment shall not change due to future changes in land use.
Exhibit "C" ATTACHMENT 2
City of Manteca
Community Facilities District No. 2022‐1 (Manteca Public Safety, Maintenance & Services) Page 7
3. Assignment of Maximum Special Tax– Public Safety/Road Maintenance Services to Newly Created Assessor’s Parcel(s)
When an Assessor’s Parcel changes or subdivides, the Maximum Special Tax – Public Safety/Road Maintenance Services shall be assigned to each newly created Assessor’s Parcel so that there is no net loss in the Maximum Special Tax– Public Safety/Road Maintenance Services revenue to be generated as a result of changesin the planned development. When an Assessor’s Parcel changes or subdivides into Single Family Residential Property, Multi‐Family Residential Property, Commercial Property, or Industrial Property, and there are changes to the overall planned development for each Tax Zone within CFD No. 2022‐1, the process for assigning the Maximum Special Tax – Public Safety/Road Maintenance Services to each newly created Assessor’s Parcel is as follows:
Step 1: Sum the Maximum Special Tax – Public Safety/Road Maintenance Services assigned to each Assessor’s Parcel that is being changed or subdivided within that Tax Zone.
Step 2: Identify the newly created Assessor’s Parcel(s) of Taxable Property created by the change or subdivision and assign the Maximum Special Tax – Public Safety/Road Maintenance Servicesto each newly created Assessor’s Parcel of Taxable Property according to Table 1 within that Tax Zone. Sum the Maximum Special Tax – Public Safety/Road Maintenance Services assigned to each newly created Assessor’s Parcel of Taxable Property within that Tax Zone.
Step 3: Divide the Maximum Special Tax – Public Safety/Road Maintenance Services assigned in Step 2 for each newly created Assessor’s Parcel of Taxable Property by the total Maximum Special Tax – Public Safety/Road Maintenance Services in Step 2 to arrive at a fraction for that Tax Zone.
Step 4: Apportion the total Maximum Special Tax – Public Safety/Road Maintenance Services from Step 1 to each newly created Assessor’s Parcel of Taxable Property by multiplying each newly created Assessor’s Parcel fraction, determined in Step 3, by the total Maximum Special Tax – Public Safety/Road Maintenance Services from Step 1.
Step 5: The Maximum Special Tax – Public Safety/Road Maintenance Services assigned to each newly created Assessor’s Parcel of Taxable Property shall be the greater of the Maximum Special Tax – Public Safety/Road Maintenance Services assigned in Step 2 or the Maximum Special Tax – Public Safety/Road Maintenance Services calculated in Step 4, for the Tax Zone.
If Undeveloped Property subdivides into Single Family Residential Property, Multi‐Family Residential Property, Commercial Property, or Industrial Property, and there are no changes to the planned development for CFD No. 2022‐1, then the Maximum Special Tax – Public Safety/Road Maintenance Services shall be assigned according to Table 1. The planned development for Tax Zone No. 1 is provided in the table below:
Description
Planned
Development
Tax Zone No. 1 259 Single Family Residential Lots
Exhibit "C" ATTACHMENT 2
City of Manteca
Community Facilities District No. 2022‐1 (Manteca Public Safety, Maintenance & Services) Page 8 Once created, if a newly created Assessor’s Parcel(s) of Taxable Property further changes or subdivides, the above steps shall be repeated to determine the Maximum Special Tax – Public Safety/Road Maintenance Services for the additional newly created Assessor’s Parcel(s) of Taxable Property created from the change or subdivision.
4. Assignment of Maximum Special Tax– Landscaping and Lighting Services to Newly Created Assessor’s Parcel(s)
When an Assessor’s Parcel changes or subdivides, the Maximum Special Tax – Landscaping and Lighting Services shall be assigned to each newly created Assessor’s Parcel so that there is no net loss in the Maximum Special Tax – Landscaping and Lighting Services revenue to be generated as a result of changes in the planned development. When an Assessor’s Parcel changes or subdivides into Single Family Residential Property, Multi‐Family Residential Property, Commercial Property, or Industrial Property, and there are changes to the overall planned development for each Tax Zone within CFD No. 2022‐1, the process for assigning the Maximum Special Tax – Landscaping and Lighting Services to each newly created Assessor’s Parcel is as follows:
Step 1: Sum the Maximum Special Tax – Landscaping and Lighting Services assigned to each Assessor’s Parcel that is being changed or subdivided within that Tax Zone.
Step 2: Identify the newly created Assessor’s Parcel(s) of Taxable Property created by the change or subdivision and assign the Maximum Special Tax – Landscaping and Lighting Services to each newly created Assessor’s Parcel of Taxable Property according to Table 2 within that Tax Zone. Sum the Maximum Special Tax – Landscaping and Lighting Services assigned to each newly created Assessor’s Parcel of Taxable Property within that Tax Zone.
Step 3: Divide the Maximum Special Tax – Landscaping and Lighting Services assigned in Step 2 for each newly created Assessor’s Parcel of Taxable Property by the total Maximum Special Tax – Landscaping and Lighting Services in Step 2 to arrive at a fraction for that Tax Zone.
Step 4: Apportion the total Maximum Special Tax – Landscaping and Lighting Services from Step 1 to each newly created Assessor’s Parcel of Taxable Property by multiplying each newly created Assessor’s Parcel fraction, determined in Step 3, by the total Maximum Special Tax – Landscaping and Lighting Services from Step 1.
Step 5: The Maximum Special Tax – Landscaping and Lighting Services assigned to each newly created Assessor’s Parcel of Taxable Property shall be the greater of the Maximum Special Tax – Landscaping and Lighting Services assigned in Step 2 or the Maximum Special Tax – Landscaping and Lighting Services calculated in Step 4, for the Tax Zone.
If Undeveloped Property subdivides into Single Family Residential Property, Multi‐Family Residential Property, Commercial Property, or Industrial Property, and there are no changes to the planned development for CFD No. 2022‐1, then the Maximum Special Tax – Landscaping and Lighting Services shall be assigned according to Table 2. The planned development for Tax Zone No. 1 is provided in the table below:
Exhibit "C" ATTACHMENT 2
City of Manteca
Community Facilities District No. 2022‐1 (Manteca Public Safety, Maintenance & Services) Page 9 Description
Planned
Development
Tax Zone No. 1 259 Single Family Residential Lots
Once created, if a newly created Assessor’s Parcel(s) of Taxable Property further changes or subdivides, the above steps shall be repeated to determine the Maximum Special Tax – Landscaping and Lighting Services for the additional newly created Assessor’s Parcel(s) created from the change or subdivision.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAXES
All Taxable Property shall be subject to the Special Tax – Public Safety/Road Maintenance Services defined as follows. The Special Tax – Public Safety/Road Maintenance Services shall be levied each Fiscal Year by the CFD Administrator.
The Annual Special Tax Requirement – Public Safety/Road Maintenance Services shall be apportioned to each Parcel within CFD No. 2022‐1 by the method shown below.
First: Determine the Annual Special Tax Requirement– Public Safety/Road Maintenance Services.
Second: Levy the Special Tax on each Parcel of Final Map Property and Developed Property, Proportionately, up to the applicable Maximum Special Tax– Public Safety/Road Maintenance Services.
Third: If additional monies are needed to satisfy the Annual Special Tax Requirement– Public Safety/Road Maintenance Services after the firststep has been completed, the Special Tax shall be levied Proportionately on all Undeveloped Property at a rate up to 100% of the Maximum Special Tax– Public Safety/Road Maintenance Services.
All Taxable Property shall be subject to the Special Tax – Landscaping and Lighting Services defined as follows. The Special Tax – Landscaping and Lighting Services shall be levied each Fiscal Year by the CFD Administrator.
The Annual Special Tax Requirement – Landscaping and Lighting Services shall be apportioned to each Parcel within CFD No. 2022‐1 by the method shown below.
First: Determine the Annual Special Tax Requirement – Landscaping and Lighting Services.
Second: Levy the Special Tax on each Parcel of Final Map Property and Developed Property, Proportionately, up to the applicable Maximum Special Tax – Landscaping and Lighting Services Third: If additional monies are needed to satisfy the Annual Special Tax Requirement – Landscaping and Lighting Services after the first step has been completed, the Special Tax shall be levied Proportionately on all Undeveloped Property at a rate up to 100% of the Maximum Special Tax – Landscaping and Lighting Services.
Under no circumstances will the Special Taxes 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 Exhibit "C" ATTACHMENT 2
City of Manteca
Community Facilities District No. 2022‐1 (Manteca Public Safety, Maintenance & Services) Page 10 Assessor’s Parcel within CFD No. 2022‐1.
E. EXEMPTIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on 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 Act.
Welfare Exempt Property shall be exempt from the Special Tax in each Fiscal Year 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 requiresthe Special Tax to be modified or changed in favor of the property owner, no cash refund shall be made for prior years’ Special Taxes, but an adjustmentshall 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 reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. In addition, the interpretation and application of any section of this document shall be at the City’s discretion.
Interpretations may be made by the City Council by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment of Special Tax.
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‐ 1, and may collect delinquent Special Taxes through available methods.
Exhibit "C" ATTACHMENT 2
City of Manteca
Community Facilities District No. 2022‐1 (Manteca Public Safety, Maintenance & Services) Page 11 Special Taxes shall continue to be levied and collected within CFD No. 2022‐1, as needed to fund the Annual Special Tax Requirement – Public Safety/Road Maintenance Services and Annual Special Tax Requirement – Landscaping and Lighting Services, 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 isrepealed by initiative or any other action participated in by the owners of Assessor’s Parcels in CFD No. 2022‐1, 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. 2022‐1.
Exhibit "C" ATTACHMENT 2