ORDINANCE O2023-XX
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MANTECA LEVYING SPECIAL TAXES WITHIN CITY OF MANTECA COMMUNITY FACILITIES DISTRICT NO. 2023-1 (VILLA TICINO WEST FACILITIES) WHEREAS, pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Sections 53311, et. seq., of the California Government Code (the “Act”), on May 16, 2023, this City Council (the “City Council”) of the City of Manteca (the “City”), adopted Resolution R202351 (the “Resolution of Intention”) stating its intention to (i) form “City of Manteca Community Facilities District No. 2023-1 (Villa Ticino West Facilities)” (the “CFD”), (ii) designate therein “Improvement Area No. 1 of the City of Manteca Community Facilities District No. 2023-1 (Villa Ticino West Facilities)” (“Improvement Area No. 1”), and (iii) establish “City of Manteca Community Facilities District No. 2023-1 (Villa Ticino West Facilities) (Future Annexation Area)” (the “Future Annexation Area”), to finance the acquisition and construction of certain public facilities; and WHEREAS, in the Resolution of Intention, this City Council determined that it may be necessary to designate additional improvement areas when territory in the Future Annexation Area annexes into the CFD (each, a “Future Improvement Area”); and WHEREAS, notice was published as required by the Act relative to the intention of this City Council to form the CFD, designate therein Improvement Area No. 1, and establish the Future Annexation Area, to provide for certain public facilities and to incur bonded indebtedness for Improvement Area No. 1 and Future Improvement Areas; and WHEREAS, this City Council has held noticed public hearings as required by the Act relative to (i) the determination to proceed with the formation of the CFD, the designation therein of Improvement Area No. 1, and the levy of a special tax in accordance with the rate and method of apportionment of the special tax to be levied within Improvement Area No. 1 to finance a portion of the costs of the public facilities, and (ii) the issuance of bonded indebtedness and other debt for Improvement Area No. 1 and Future Improvement Areas; and WHEREAS, at said hearing all persons desiring to be heard on all matters pertaining to the formation of the CFD, the designation of Improvement Area No. 1, the levy of said special taxes and the incurring of bonded indebtedness were heard, substantial evidence was presented and considered by this City Council and a full and fair hearing was held; and WHEREAS, subsequent to the hearing, this City Council adopted “RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MANTECA TO FORM CITY OF MANTECA COMMUNITY FACILITIES DISTRICT NO. 2023-1 (VILLA TICINO WEST FACILITIES), DESIGNATE IMPROVEMENT AREA NO. 1 THEREIN AND ESTABLISH A FUTURE ANNEXATION AREA, AND TO AUTHORIZE THE LEVY OF SPECIAL TAXES THEREIN TO FINANCE THE ACQUISITION AND CONSTRUCTION OF CERTAIN PUBLIC FACILITIES” (the “Resolution of Formation”), “RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MANTECA, STATE OF CALIFORNIA, DEEMING IT NECESSARY TO INCUR BONDED INDEBTEDNESS IN AND FOR CITY OF MANTECA COMMUNITY FACILITIES DISTRICT NO. 2023-1 (VILLA TICINO WEST FACILITIES) IN AN AMOUNT NOT TO EXCEED $24,000,000 TO FINANCE THE ACQUISITION AND CONSTRUCTION OF CERTAIN PUBLIC FACILITIES” (the “Resolution of Necessity”) and “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MANTECA, STATE OF CALIFORNIA, CALLING SPECIAL ELECTION IN AND FOR CITY OF MANTECA COMMUNITY FACILITIES DISTRICT NO. 2023-1 (VILLA TICINO WEST FACILITIES)” (the “Resolution Calling Election”), which resolutions defined the public facilities to be financed by the CFD (the “Facilities”), formed the CFD, designated therein Improvement Area No. 1, and established the Future Annexation Area, authorized the levy of a special tax within Improvement Area No. 1, authorized the levy of a special tax within the area to be annexed to the CFD from the Future Annexation Area upon a unanimous approval(s) from the owner(s) of parcels annexing into the CFD, determined the necessity to incur bonded indebtedness in Improvement Area No. 1 and areas within the CFD outside of Improvement Area No. 1, and called an election within Improvement Area No. 1 on the propositions of incurring indebtedness, levying a special tax, and establishing an appropriations limit within Improvement Area No. 1; and WHEREAS, in accordance with the Resolution Calling Election, on June 20, 2023, a special election was held within Improvement Area No. 1 at which the eligible landowner-electors approved such propositions by the two-thirds vote required by the Act.
THE CITY COUNCIL OF THE CITY OF MANTECA DOES ORDAIN AS FOLLOWS:
SECTION 1: Authorization of Levy of Special Tax. Pursuant to Government Code Sections 53328 and 53340, by the passage of this Ordinance, the City Council hereby authorizes and levies special taxes within the CFD (including any parcels in the Future Annexation Area that annex into the CFD) and each Future Improvement Area, if any, pursuant to the Act, at the rate and in accordance with the rate and method of apportionment of special tax for Improvement Area No. 1 of the CFD set forth as an exhibit to the Resolution of Formation or the rate and method of apportionment of special tax for the Future Improvement Area set forth in the Unanimous Approval(s) for such Future Improvement Area (each, a “Rate and Method”), which Resolution of Formation and Unanimous Approval(s) are by this reference incorporated herein. For Future Improvement Areas, a different rate and method may be adopted if the annexed territory is designated as a separate improvement area, as provided in the Resolution of Formation. The special taxes for the payment of Facilities are hereby levied commencing in fiscal year 2023-24 and in each fiscal year thereafter as provided in each applicable Rate and Method. A special tax shall not be levied to finance the Facilities after the fiscal year identified in the applicable Rate and Method, except that a special tax that was lawfully levied in or before the final tax year and that remains delinquent may be collected in subsequent years.
SECTION 2: Implementation of Special Tax. The Finance Director of the City is hereby authorized and directed each fiscal year to determine the specific special tax rate and amount to be levied for the next ensuing fiscal year for each parcel of real property within the CFD and each Future Improvement Area, if any, in the manner and as provided in the Resolution of Formation. The Finance Director of the City is hereby authorized and directed each fiscal year to determine the specific special tax rate and amount to be levied for the next ensuing fiscal year for each parcel of real property within Improvement Area No. 1 and each Future Improvement Area, if any, in the manner and as provided in the Resolution of Formation.
SECTION 3: Future Adjustments. The appropriate officers and agents of the City and of the County of San Joaquin (the “County”) are authorized to make adjustments to the special tax roll prior to the final posting of the special taxes to the County tax roll each year, as may be necessary to achieve a correct match of the special tax levy with the assessor's parcel numbers finally utilized by the County in sending out property tax bills.
SECTION 4: Agreement. The City agrees that the County may deduct its reasonable and agreed charges for collecting the special tax from the amounts collected, prior to remitting the balance of the special tax collections to the City.
SECTION 5: Method of Levy. The special taxes shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes; provided, however, that this City Council may provide for other appropriate methods of collection by resolutions of this City Council. In addition, the provisions of Section 53356.1 of the Act shall apply to delinquent special tax payments. The Finance Director of the City is hereby authorized and directed to provide all necessary information to the auditor/tax collector of the County in order to effect proper billing and collection of the special tax, so that the special tax shall be included on the secured property tax roll of the County for fiscal year 2023-24 and for each fiscal year thereafter as provided in each applicable Rate and Method.
SECTION 6: Severability. If any section, sub-section, subdivision, paragraph, clause or phrase in this Ordinance, or any part thereof, is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections or portions of this Ordinance or any part thereof. The City Council hereby declares that it would have passed each section, sub-section, subdivision, paragraph, sentence, clause or phrase of this Ordinance, irrespective of the fact that any one or more sections, sub-sections, subdivisions, paragraphs, sentences, clauses or phrases may be declared invalid or unconstitutional.
SECTION 7: Publication. The Mayor shall sign this Ordinance and the City Clerk shall cause the same to be published within fifteen (15) days after its passage at least once in a newspaper of general circulation published and circulated in the City.
SECTION 8: Effective Date. This Ordinance shall become effective thirty (30) days following adoption.
City of Manteca, a municipal corporation
MAYOR: __________________________
GARY SINGH
ATTEST: __________________________
CASSANDRA CANDINI-TILTON
CITY CLERK
STATE OF CALIFORNIA )
COUNTY OF SAN JOAQUIN ) SS:
CITY OF MANTECA )
I, Cassandra Candini-Tilton, City Clerk of the City of Manteca, do hereby certify that the foregoing Ordinance had its first reading and was introduced during the public meeting of the City Council on the 20th day of June, 2023, and had its second reading and was adopted and passed during the public meeting of the City Council on the 18th day of July, 2023, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
ATTEST: __________________________
CASSANDRA CANDINI-TILTON
City Clerk
O2023-XX Page 4 of 4 July 18, 2023
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