4/28/25
RESOLUTION NO.
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
MERCED, ACTING AS THE LEGISLATIVE BODY OF THE
COMMUNITY FACILITIES DISTRICT NO. 2003-2
(SERVICES) OF THE CITY OF MERCED DETERMINING
THE VALIDITY OF PRIOR PROCEEDINGS, CALLING
SPECIAL ELECTION RELATED TO ANNEXATION NO. 28
AND APPROVING FUTURE ANNEXATION AREA
WHEREAS, the City Council (the "Council") of the City of Merced, California (the "City"), has heretofore formed the Community Facilities District No. 2003-2 (Services) of the City of Merced (the "District") pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (the "Act"); WHEREAS, the City Council, acting as the legislative body of the District has heretofore adopted Resolution No. 2025-22 (the "Resolution of Intention to Annex") stating its intention to annex certain property to the District ("Annexation No. 28"') and designate certain property as additional future annexation to the District ("Future Annexation Area") pursuant to the Act; and WHEREAS, a copy of the Resolution of Intention to Annex, incorporating a description and map of the proposed boundaries of Annexation No. 28 to the District and the proposed boundaries of the area designated as the Future Annexation Area, and setting forth the amended rate and method of apportionment (the "Special Tax Formula") and manner of collection of the special tax to be levied within the proposed Annexation No. 28, which will be used to finance certain public services, including but not limited to public safety services, landscape maintenance, park and parkway maintenance, street lighting maintenance and flood control services and other services authorized pursuant to the Act (the "Services") that are in addition to those provided in the territory within the proposed Annexation No. 28 prior to the annexation to the District, and within Future Annexation Area prior to annexation of such Future Annexation Area, and do not supplant services already available within the territory proposed to be included in the District, and the Future Annexation Area, if annexed, is on file with the City Clerk and incorporated herein by reference; and WHEREAS, since the property owners in the petition waived the 30-day notice for holding the public hearing, the Resolution of Intention to Annex set May 19, 2025 as the date of the public hearing on the annexation of proposed 296216901.1
Annexation No. 28 to the District and the designation of the Future Annexation Area, and this Council held said public hearing as required by law; and WHEREAS, prior to the commencement of the hearing, there was filed with the City Council a Community Facilities Report prepared by Goodwin Consulting Group (the "CFD Report"') containing a boundary map of Annexation No. 28, including the proposed boundaries of the Future Annexation Area, a description of the services and maintenance, an estimate of the costs of the Services and incidental expense to be financed by properties within the District, including Annexation No. 28, and the CFD Report has been reviewed by the Council and is incorporated herein and made a part of the record of the public hearing; and WHEREAS, at said hearing all persons not exempt from the special tax desiring to be heard on all matters pertaining to the annexation of proposed Annexation No. 28 to the District and the designation of the Future Annexation Area were heard and a full and fair hearing was held; and
WHEREAS, at said hearing evidence was presented to the Council on said matters before it, and this Council at the conclusion of said hearing is fully advised in the premises; and
WHEREAS, this Council wishes to present to the qualified electors of Annexation No. 28 a proposition to levy special taxes on property within Annexation No. 28 pursuant to the Act;
NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND
ORDERED BY THE CITY COUNCIL OF THE CITY OF MERCED, ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2003-2 (SERVICES) OF THE CITY OF MERCED, AS FOLLOWS:
Section 1. Pursuant to Section 53339.7 of the Act, the Council finds and determines that the proceedings prior hereto were valid and in conformity with the requirements of the Act.
Section 2. Written protests against the annexation of Annexation No. 28 to the District, or against the furnishing of specified services or the levying of a specified special tax within Annexation No. 28, have not been filed by fifty percent (50%) or more of the registered voters, or six registered voters, whichever is more, residing within the existing District, or fifty percent (50%) or more of the registered voters or six registered voters, whichever is more, residing within Annexation No. 28, or by the owners of one-half or more of the area of land in the territory included in the 296216901.1 2
existing District, or by the owners of one-half or more of the area of land in Annexation No. 28.
Section 3. Written protests against the future annexation of the Future Annexation Area, or against the furnishing of specified services or facilities or the levying of a specified special tax within such Future Annexation Area, have not been filed by fifty percent (50%) or more of the registered voters, or six registered voters, whichever is more, residing within the existing CFD, or fifty percent (50%) or more of the registered voters or six registered voters, whichever is more, residing within the Future Annexation Area, or by the owners of one-half or more of the area of land in the territory included in the existing CFD, or by the owners of one-half or more of the area of land in the Future Annexation Area.
Section 4. The description and map of the boundaries of Annexation No. 28, on file in the City Clerk's office and as described in the Resolution of Intention to Annex, and incorporated herein by reference, shall be the boundaries of the Annexation No. 28. The map of the proposed boundaries of Annexation No. 28 has been recorded in the Office of the County Recorder of Merced County, California on May 7-2025 in Book 15 pages 47anl48of the Book of Maps of Assessments and Community Facilities
Districts (Instrument Number
No.2025012862).
Section 5. The description and map of the boundaries of the Future Annexation Area on file in the City Clerk's office and as described in the Resolution of Intention and incorporated herein by reference, shall be the boundaries of the Future Annexation Area. The map of the boundaries of the Future Annexation Area is shown on map described in Section 4 above.
Section 6. Except where funds are otherwise available, there shall be levied annually in accordance with procedures contained in the Act on nonexempt property within Annexation No. 28, and on nonexempt property within the Future Annexation Area upon annexation, a special tax sufficient to finance the Services that are in addition to those provided in the territory within Annexation No. 28 prior to the annexation to the District and do not supplant services already available within the territory proposed to be included in the District and other costs, including but not limited to all costs of the tax levy. The amended rate and method of apportionment of the special tax and manner of collection is described in detail in Exhibit "A" attached hereto and incorporated herein by this reference. The Council hereby determines the Special Tax Formula to be reasonable. The special tax shall be utilized to pay for authorized Services and administrative expenses and to fund and replenish any reserve fund established for the District. 2962169011 3
Section 7. Upon recordation of a notice of special tax lien pursuant to Section 3117.5 of the Streets and Highways Code, a continuing lien to secure each levy of the special tax shall attach to all nonexempt real property in Annexation No. 28, and, upon annexation, in the Future Annexation Area, and this lien shall continue in force and effect until the special tax obligation is prepaid or otherwise permanently satisfied and the lien canceled in accordance with law or until collection of the tax by the District ceases.
Section 8. Pursuant to Section 53339.7(a) of the Act, the Council provides for the annexation of all or a portion of the Future Annexation Area to the District upon the unanimous written approval of the owner or owners of each parcel or parcels requesting annexation within the Future Annexation Area at the time of such request, without additional hearings or further action from the Council.
Section 9. The Council finds that the proposed public services are necessary to meet the increased demand put upon the City as a result of the development within Annexation No. 28.
Section 10. The Council finds that there is not an ad valorem property tax currently being levied on property within the proposed Annexation No. 28 for the exclusive purpose of financing the Services.
Section 11. Pursuant to and in compliance with the provisions of Government Code Section 50075.1, the City Council hereby continues the following accountability measures pertaining to the levy by the District of the Special Tax described in Section 4 above:
A. Such Special Tax shall be levied for the specific purposes set forth in Section 4 hereof.
B. The proceeds of the levy of such Special Tax shall be applied only to the specific purposes set forth in Section 4 hereof.
C. The District shall establish an account or accounts into which the proceeds of such Special Tax shall be deposited.
D. The Finance Officer, or his or her designee, acting for and on behalf of the District, shall annually file a report with the City Council as required pursuant to Government Code Section 50075.3.
Section 12. The Office of the Finance Officer, 678 West 18"h Street, Merced, California 95340, (209) 385-5783, or its designee, is designated to be responsible for 296216901.1 4
preparing annually a current roll of special tax levy obligations by assessor's parcel number and for estimating future special tax levies pursuant to Section 53340.1 of the Government Code.
Section 13. Pursuant to Government Code Section 53353.5, the Council hereby submits to the qualified electors of Annexation No. 28 a proposition (the "Proposition") to annex into the District Annexation No. 28 and to levy special taxes on property within Annexation No. 28 in accordance with the Special Tax Formula.
The Proposition is attached as Exhibit "B."
Section 14. A special election is hereby called for the Annexation No. 28 within the District on the Proposition set forth in Section 10 above.
Section 15. The Council hereby directs that the election be conducted by the City Clerk of the City of Merced, as the elections official.
Section 16. The City Clerk shall mail or hand deliver the ballots to the landowners immediately upon the adoption of this Resolution.
Section 17. The time for notice having been waived by the qualified electors, the date of the special election for the District on the applicable propositions shall be on the 19th day of May, 2025. The voter ballots shall each be returned to the City Clerk at 678 West 18' Street, Merced, California 95340, no later than 11:00 o'clock p.m. on May 19, 2025. Either election may be closed with the concurrence of the City Clerk, as soon as all of the ballots for such election are returned.
Section 18. The Council finds and determines that there were no registered voters residing within the territory of proposed Annexation No. 28 at the time of the protest hearing and ninety (90) days prior thereto. The requirements of Section 53326 of the Government Code having been waived by all of the landowners, the ballots for the special election shall be personally delivered to the landowners within Annexation No. 28. Each landowner shall have one (1) vote for each acre or portion thereof that he or she owns within Annexation No. 28 as provided by Section 53326 of the Act.
Section 19. Annexation No. 28 within the District shall constitute a single election precinct for the purpose of holding said election relating to Annexation No.
28. Section 20. The City Manager or designee may take all actions necessary or convenient to carry out the purposes of this resolution 296216901.1 5
Section 21. The City Clerk is directed to certify and attest to this resolution.
PASSED, APPROVED AND ADOPTED this day of. - 2025.
APPROVED:
MATTHEW SERRATTO, MAYOR
Mayor
ATTEST:
D. SCOTT MCBRIDE, CITY CLERK
BY:
Assistant/Deputy City Clerk
(SEAL)
APPROVED AS TO FORM:
CRAIG J. CORNWELL, CITY ATTORNEY
Gaig orwell 511/2025
296216901.1 6
STATE OF CALIFORNIA )
)ss.
COUNTY OF MERCED )
_ Deputy City Clerk of the City of Merced, do hereby
certify that the foregoing Resolution was duly adopted by the City Council of said City, acting as the legislative body of Community Facilities District No. 2003-2 (Services) of the City of Merced, at a regular or adjourned regular meeting thereof held on the day of _ 2025, and that it was so adopted by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
By:
Deputy City Clerk of the City of Merced
296216901.1
EXHIBIT A
AMENDED RATE AND METHOD OF APPORTIONMENT
OF SPECIAL TAX
296216901.1
EXHIBIT A
CITY OF MERCED
COMMUNITY FACILITIES DISTRICT NO. 2003-2
(SERVICES)
AMENDED RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX (as of May 5, 2025)
provided for the annexed property.
SECTION A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre" or "Acreage" means the land area of an Assessor Parcel as shown on an Assessor Parcel map, or if the land area is not shown on an Assessor Parcel map, the land area shown on the applicable final map or other parcel map recorded with the County. "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, (commencing with Section 53311), Division 2 of Title 5 of the California Government "Administrative Expenses" means any or all of the following: the expenses of the CFD or the City in carrying out its duties for the CFD, including, but not limited to, the levy and collection of the Special Tax, the fees and expenses of its counsel, costs related to annexing property into the CFD, and all other costs and expenses of the CFD or the City in any way related to the establishment or administration of the CFD.
"Administrator" means the person or firm designated by the CFD or the City to administer the Special Tax according to the Rate and Method. "Annexation #1" means the date the owners of Assessor Parcels in Improvement Area #3 and Improvement Areas #9 through #15 elected to annex into the CFD. " Annexation #2" means the date the owners of Assessor Parcels in Improvement Area #7 elected to annex into the CFD.
"Annexation #3" means the date the owners of Assessor Parcels in Improvement Areas #16 through #22 elected to annex into the CFD.
"Annexation #4" means the date the owners of Assessor Parcels in Improvement Areas #23 through #25 and Improvement Area #27 elected to annex into the CFD "Annexation #5" means the date the owners of Assessor Parcels in Improvement Area #26 elected to annex into the CFD.
"Annexation #6" means the date the owners of Assessor Parcels in Improvement Area #28 elected to annex into the CFD.
"Annexation #7" means the date the owners of Assessor Parcels in Improvement Areas #29 through #31 elected to annex into the CFD.
"Annexation #8" means the date the owners of Assessor Parcels in Improvement Area #32 elected to annex into the CFD.
"Annexation #9" means the date the owners of Assessor Parcels in Improvement Area #33 elected to annex into the CFD.
"Annexation #10" means the date the owners of Assessor Parcels in Improvement Area #34 elected to annex into the CFD.
"Annexation #11" means the date the owners of Assessor Parcels in Improvement Area #35 elected to annex into the CFD.
"Annexation #12" means the date the owners of Assessor Parcels in Improvement Area #36 elected to annex into the CFD.
"Annexation #13" means the date the owners of Assessor Parcels in Improvement Area #38 elected to annex into the CFD.
"Annexation #14" means the date the owners of Assessor Parcels in Improvement Area #40 elected to annex into the CFD.
"Annexation #15" means the date the owners of Assessor Parcels in Improvement Area #39 elected to annex into the CFD
"Annexation #16" means the date the owners of Assessor Parcels in Phase 2 of Moraga of Merced within Improvement Area #22 elected to annex into the CFD. "Annexation #17" means the date the owners of Assessor Parcels in Improvement Area #45 elected to annex into the CFD.
"Annexation #18" means the date the owners of Assessor Parcels in Improvement Area #42 elect to annex into the CFD.
"Annexation #19" means the date the owners of Assessor Parcels in Improvement Area #43 elected to annex into the CFD.
"Annexation #20" means the date the owners of Assessor Parcels in Improvement Area #46 elected to annex into the CFD.
"Annexation #21" means the date the owners of Assessor Parcels in Improvement Area #47 elected to annex into the CFD.
"Annexation #22" means the date the owners of Assessor Parcels in Improvement Area #48 elected to annex into the CFD.
"Annexation #23" means the date the owners of Assessor Parcels in Improvement Area #49 elected to annex into the CFD.
"Annexation #24" means the date the owners of Assessor Parcels in Improvement Area #41 elected to annex into the CFD.
"Annexation #25" means the date the owners of Assessor Parcels in Improvement Area #50 elected to annex into the CFD.
"Annexation #26" means the date the owners of Assessor Parcels in Improvement Area #51 elected to annex into the CFD.
"Annexation #27" means the date the owners of Assessor Parcels in Improvement Area #44 elected to annex into the CFD
"Annexation #28" means the date the owners of Assessor Parcels in Improvement Area #52 elected to annex into the CFD.
"Annexation #29" means the date the owners of Assessor Parcels in Improvement Area #53 elected to annex into the CFD.
"Assessor Parcel" means a lot or parcel with an assigned County Assessor's Parcel number shown on a County Assessor's Parcel map.
"Average Increase" means the annual average increase in the Indices that shall be applied to escalate the Maximum Special Tax each Fiscal Year. The Average Increase shall be calculated in January of each year by (1) referencing the Bureau of Labor Statistics Data to identify the annual percentage increase in each Index as of the end of the prior year, and (2) taking the average of these two percentages. If either Index decreases from one year to the next, the percentage change from the prior year shall be assumed to be zero for purposes of calculating the Average Increase. "CFD" means the City of Merced Community Facilities District No. 2003-2. "CFD Formation" means the date the owners of Assessor Parcels in Improvement Areas #1 through #6 elected to form the CFD.
"City" means the City of Merced.
"City Council" means the council of the City of Merced, acting as the legislative body of the CFD.
"County" means the County of Merced.
"Developed Property" means all Taxable Property in the CFD for which a building permit for new construction was issued by the City prior to May 1 of the preceding Fiscal Year. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Improvement Area" means one of the fifty-five (55) mutually exclusive geographic areas defined below and identified in Attachment 1 of this Rate and Method, and any subsequent Improvement Areas created to contain property annexed into the CFD after CFD Formation. "Improvement Area #1" means the geographic area that, at CFD Formation and Annexation #2, was generally known as the Bellevue Ranch East (Phases 1 and 2) project and is specifically identified in Attachment 1 hereto as Improvement Area #1. "Improvement Area #2" means the geographic area that, at CFD Formation, was generally known as the Compass Pointe project and is specifically identified in Attachment 1 hereto as Improvement Area #2.
"Improvement Area #3" means the geographic area that, at CFD Formation, Annexation #1, and Annexation #3, was generally known as the Sandcastle project and is specifically identified in Attachment 1 hereto as Improvement Area #3. "Improvement Area #4" means the geographic area that, at CFD Formation and Annexation #2, was generally known as the Bright Development project and is specifically identified in Attachment 1 hereto as Improvement Area #4. 'Improvement Area #5" means the geographic area that, at CFD Formation and Annexation #2, was generally known as the Renaissance project and is specifically identified it Attachment 1 hereto as Improvement Area #5.
"Improvement Area #6" means the geographic area that, at CFD Formation, was generally known as the Big Valley project and is specifically identified in Attachment 1 hereto as Improvement Area #6.
"Improvement Area #7" means the geographic area that, at Annexation #2, was generally known as the Bellevue Ranch West project and is specifically identified in Attachment 1 hereto as Improvement Area #7.
"Improvement Area #8" is intentionally excluded.
"Improvement Area #9" means the geographic area that, at Annexation #1, was generally known as the University Park Residential project and is specifically identified in Attachment 1 hereto as Improvement Area #9.
"Improvement Area #10" means the geographic area that, at Annexation #1, was generally known as the Tuscany project and is specifically identified in Attachment 1 hereto as Improvement Area #10.
"Improvement Area #11" means the geographic area that, at Annexation #1, was generally known as the Provance project and is specifically identified in Attachment 1 hereto as Improvement Area #11.
"Improvement Area #12" means the geographic area that, at Annexation #1, was generally known as the Promenade project and is specifically identified in Attachment 1 hereto as Improvement Area #12.
"Improvement Area #13" means the geographic area that, at Annexation #1, was generally known as the Alfarata Ranch Unit 2 project and is specifically identified in Attachment 1 hereto as Improvement Area #13.
"Improvement Area #14" means the geographic area that, at Annexation #1 and Annexation #2, was generally known as the Franco project and is specifically identified in Attachment 1 hereto as Improvement Area #14.
"Improvement Area #15" means the geographic area that, at Annexation #1, was renerally known as the Cottages project and is specifically identified in Attachment 1 hereto as Improvement Area #15.
"Improvement Area #16" means the geographic area that, at Annexation #3, was generally known as the Tuscany East project and is specifically identified in Attachment 1 hereto as Improvement Area #16.
"Improvement Area #17" means the geographic area that, at Annexation #3, was generally known as the Hartley Crossings project and is specifically identified in Attachment 1 hereto as Improvement Area #17.
"Improvement Area #18"
generally koven as The Cross mat ite Oaks aphic area that sat inalya tiden , dian Attachment 1 hereto as Improvement Area #18.
general proventhe Area meg" patans the geograph is area caly ide Ate in At 3, ent 1 hereto as Improvement Area #19.
"Improvement Area #20" means the geographic area that, at Annexation #3, was generally known as the Sunnyview Apartments project and is specifically identified in Attachment 1 hereto as Improvement Area #20.
"Improvement Area #21" means the geographic area that, at Annexation #3, was generally known as the University Park II project and is specifically identified in Attachment 1 hereto as Improvement Area #21.
"Improvement Area #22" means the geographic area that, at Annexation #3, was generally known as the Moraga of Merced Lakemont Homes project and at Annexation #16, was generally known as Phase 2 of Moraga of Merced, and is specifically identified in Attachment 1 hereto as Improvement Area #22.
generally preventhe Are 23 chang the copepic red shared Attacatien a reas as Improvement Area #23.
"Improvement Area #25" means the geographic area that, at Annexation #4, was generally known as the Cypress Terrace East project and is specifically identified in Attachment 1 hereto as Improvement Area #25.
"Improvement Area #26" means the geographic area that, at Annexation #5, was generally known as The Meadows project and is specifically identified in Attachment 1 hereto as Improvement Area #26.
"Improvement Area #27" means the geographic area that, at Annexation #4, was generally known as the Lantana Estates South project and is specifically identified in Attachment 1 hereto as Improvement Area #27.
"Improvement Area #28" means the geographic area that, at Annexation #6, was generally known as The Meadows #2 project and is specifically identified in Attachment 1 hereto as Improvement Area #28.
"Improvement Area #29" means the geographic area that, at Annexation #7, was generally known as the Paseo project and is specifically identified in Attachment 1 hereto as Improvement Area #29.
"Improvement Area #30" means the geographic area that, at Annexation #7, was generally known as the Highland Park project and is specifically identified in Attachment 1 hereto as Improvement Area #30.
"Improvement Area #31" means the geographic area that, at Annexation #7, was generally known as the Mercy Hospital project and is specifically identified in Attachment 1 hereto as Improvement Area #31.
"Improvement Area #32" means the geographic area that, at Annexation #8, was generally known as the Fahrens Park Plaza project and is specifically identified in Attachment 1 hereto as Improvement Area #32.
"Improvement Area #33" means the geographic area that, at Annexation #9, was generally known as the Mansionette Estates No. 5 project and is specifically identified in Attachment 1 hereto as Improvement Area #33.
"Improvement Area #34" means the geographic area that, at Annexation #10, was generally known as the Northview Professional Center project and is specifically identified in Attachment 1 hereto as Improvement Area #34.
"Improvement Area #35" means the geographic area that, at Annexation #11, was generally known as the Compass Pointe Apartments project and is specifically identified in Attachment 1 hereto as Improvement Area #35.
"Improvement Area #36" means the geographic area that, at Annexation #12, was generally known as the Merced Station project and is specifically identified in Attachment 1 hereto as Improvement Area #36.
"Improvement Area #37" is reserved for future use.
"Improvement Area #38" means the geographic area that, at Annexation #13, was generally known as the PG&E Merced Regional Service Center project and is specifically identified in Attachment 1 hereto as Improvement Area #38. "Improvement Area #39" means the geographic area that, at Annexation #15, was generally known as the Merced Gateway Park project and is specifically identified in Attachment 1 hereto as Improvement Area #39.
"Improvement Area #40" means the geographic area that, at Annexation #14, was generally known as the Stone Ridge South project and is specifically identified in Attachment 1 hereto as Improvement Area #40.
"Improvement Area #41" means the geographic area that, at Annexation #24, was generally known as the Bellevue Ranch North Villages 23 and 24 project and is specifically identified in Attachment 1 hereto as Improvement Area #41. "Improvement Area #42" means the geographic area that, at Annexation #18, was generally known as the Compass Pointe Apartments Phase 2 project and is specifically identified in Attachment 1 hereto as Improvement Area #42.
"Improvement Area #43" means the geographic area that, at Annexation #19, was generally known as the Highway 59 & Santa Fe Drive AM/PM project and is specifically identified in Attachment 1 hereto as Improvement Area #43. "Improvement Area #44" means the geographic area that, at Annexation #27, was generally known as the Stone Ridge West 108 project and is specifically identified in Attachment 1 hereto as Improvement Area #44.
"Improvement Area #45" means the geographic area that, at Annexation #17, was generally known as the Yosemite Crossing project and is specifically identified in Attachment 1 hereto as Improvement Area #45.
"Improvement Area #46" means the geographic area that, at Annexation #20, was generally known as the Sage Creek project and is specifically identified in Attachment 1 hereto as Improvement Area #46.
"Improvement Area #47" means the geographic area that, at Annexation #21, was generally known as the Hub 2.0 Merced Student Housing project and is specifically identified in Attachment 1 hereto as Improvement Area #47.
"Improvement Area #48" means the geographic area that, at Annexation #22, was generally known as the Merzoian Estates project and is specifically identified in Attachment 1 hereto as Improvement Area #48.
"Improvement Area #49" means the geographic area that, at Annexation #23, was enerally known as the Campus Parkway Plaza project and is specifically identified ir Attachment 1 hereto as Improvement Area #49
"Improvement Area #50" means the geographic area that, at Annexation #25, was generally known as The Palisades project and is specifically identified in Attachment 1 hereto as Improvement Area #50.
"Improvement Area #51" means the geographic area that, at Annexation #26, was generally known as the Capella Terrace project and is specifically identified in Attachment 1 hereto as Improvement Area #51.
"Improvement Area #52" means the geographic area that, at Annexation #28, was generally known as the Yosemite Village West project and is specifically identified in Attachment 1 hereto as Improvement Area #52.
"Improvement Area #53" means the geographic area that, at Annexation #29, was generally known as the Royal Woods Estates project and is specifically identified in Attachment 1 hereto as Improvement Area #53.
"Improvement Area #54" means the geographic area that, at Annexation #28, was generally known as the Yosemite Village East project and is specifically identified in Attachment 1 hereto as a future annexation area of the CFD.
"Improvement Area #55" means the geographic area that, at Annexation #29, was generally known as the Royal Woods Villas project and is specifically identified in Attachment 1 hereto as a future annexation area of the CFD.
"Index or Indices" means the Consumer Price Index (CPI) for the San Francisco All Urban Wage Earners Category and the National CPI.
"Industrial Property" means any Developed Property for which a building permit was issued for construction of a building that will be used primarily for warehousing, distribution, manufacturing, processing, or related activities, as determined by the Administrator using reasonable and established City zoning and other land use standards. "Lower Income Household Welfare Exemption Property" means, for each Fiscal Year, the portion of an Assessor Parcel within the boundaries of the CFD that has received a welfare exemption under subdivision (g) of Section 214 of the California Revenue and Taxation Code (or any successor statute), as indicated in the most recent County assessor's roll finalized in such Fiscal Year.
"Maximum Special Tax" means the greatest amount of Special Tax that can be levied in any Fiscal Year determined under this Rate and Method.
"Multi-Family Residential Property" means all Assessor Parcels of Developed Property for which a building permit was issued for construction of a residential structure with multiple Units, all of which are offered for rent to the general public and are not available for sale to individual owners.
"Office Property" means any Developed Property for which a building permit was issued or construction of a building that will be divided primarily into individual ottices (includin ubicles or other modular office space) for use by companies to conduct business, as determine by the Administrator using reasonable and established City zoning and other land use standards. "Other Property" means any Developed Property that is not Single Family Residential Property, Multi-Family Residential Property, Retail Property, Office Property, or Industrial Property. Developed Property within Improvement Area #31 shall be categorized as Other Property.
"Proportionately" means, for Developed Property, that the ratio of the actual Special Tax levied in any Fiscal Year to the Maximum Special Tax authorized to be levied in that Fiscal Year is equal for all Assessor Parcels of Developed Property. "Public Property" means any CFD Assessor Parcels owned by or irrevocably offered for dedication to the United States of America, the State of California, the County, the City, or other local governments or public agencies.
"Rate and Method" means this Amended Rate and Method of Apportionment of Special Tax.
"Retail Property" means any Developed Property for which a building permit was issued for construction of a building that will include primarily commercial establishments which sell general merchandise, hard goods, personal services, and other items directly to consumers, ncluding but not limited to travel agencies, hardware stores, food stores, automotive dealer ervice stations, home furnishing stores, restaurants, bars, banks, repair shops, movie theater day care centers, and art galleries, as determined by the Administrator using reasonable and established City zoning and other land use standards.
"Services" means the services authorized to be financed, in whole or in part, by the Special Taxes in the CFD.
"Single Family Residential Property" means any Developed Property for which a building permit was issued for construction of: (i) a Unit that does not share a common wall with another Unit; or (ii) two or more Units that share common walls and are initially offered for sale to individual owners, including condominiums as defined under California Civil Code 1351. "Special Tax" means any tax levied in the CFD pursuant to the Rate and Method. "Special Tax Requirement" means the amount necessary in any Fiscal Year to: (i) pay the cost of the Services; (ii) create a sinking fund for Services that could not otherwise be funded in a given Fiscal Year; (iii) cure any delinquencies in the payment of Special Taxes which have occurred in the prior Fiscal Year or, based on existing delinquencies in the payment of Special Taxes, are expected to occur in the Fiscal Year in which the tax will be collected; and (iv) pay Administrative Expenses.
"Square Foot," "Square Footage," or "Square Feet" means the floor area square footage reflected on the original construction building permit issued for construction of a Unit or a building of Retail Property, Office Property, Industrial Property, or Other Property and any Square Footage subsequently added to a Unit or a building of such Taxable Property after issuance of a building permit for expansion or renovation of such Unit or building. "Taxable Property" means any Assessor Parcel within the CFD which is not exempt from the Special Tax by applicable law or Section F below.
individual detached residential unit, an individual attached residential unit within a duplex, "Unit" means a structure constructed primarily for human habitation, which may be an triplex, fourplex, townhome, or condominium structure, or an individual apartment unit.
SECTION B. DATA FOR ANNUAL ADMINISTRATION
On or about July 1 of each Fiscal Year, the Administrator shall identify the current Assessor Parcel numbers of all Taxable Property. The Administrator shall also determine: (i) within which Improvement Area each Assessor Parcel is located; (ii) whether each Assessor Parcel is Developed Property; (iii) for Developed Property, which Assessor Parcels are Single Family Residential Property, Multi-Family Residential Property, Retail Property, Office Property, Industrial Property, and Other Property; (iv) also for Developed Property, the Unit or building Square Footage; and (v) the Special Tax Requirement.
SECTION C. MAXIMUM SPECIAL TAX
The following tables identify the Maximum Special Taxes for Taxable Property within each Improvement Area of the CFD. The Maximum Special Taxes are all subject to annual escalation as specified in Section C.56 below.
1. Special Tax Rates, Improvement Area #1 - Bellevue Ranch East (Phases 1 & 2) Table 1 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #1 of the CFD.
TABLE 1
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #1 - BELLEVUE RANCH EAST (PHASES 1 & 2) Maximum Special Tax
Type of Property Fiscal Year 2003-041
Single Family $548
Residential Property per Unit
Multi-Family $476
Residential Property per Unit
Retail $64 per 1,000 Square
Property Feet of Building
Office $59 per 1,000 Square
Property Feet of Building
Industrial 640 per 1,000 Square
Property Feet of Building
Other $64 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
2. Special Tax Rates, Improvement Area #2 - Compass Pointe Table 2 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #2 of the CFD.
TABLE 2
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #2 - COMPASS POINTE
Maximum Special Tax
Type of Property Fiscal Year 2003-041
Single Family
Residential Property per Unit
Multi-Family $539
Residential Property per Unit
Retail 110 per 1,000 Squar
Property 'eet of Buildins
Office $103 per 1,000 Square
Property Feet of Building
Industrial $68 per 1,000 Square
Property Feet of Building
Other $110 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
3. Special Tax Rates, Improvement Area #3 - Sandcastle
Table 3 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #3 of the CFD.
TABLE 3
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #3 - SANDCASTLE
Maximum Special Tax
Fiscal Year 2003-041
$593
Residential Property per Unit
$512
Residential Property per Unit
$80 per 1,000 Square
Feet of Building
$76 per 1,000 Square
Property Feet of Building
Industrial $48 per 1,000 Square
Property Feet of Building
Other 30 per 1,000 Squar
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
4. Special Tax Rates, Improvement Area #4 - Bright Development Table 4 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #4 of the CFD.
TABLE 4
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #4 - BRIGHT DEVELOPMENT
Maximum Special Tax
Type of Property Fiscal Year 2003-041
Single Family $609
Residential Property per Unit
Multi-Family $520
Residential Property per Unit
Retail $89 per 1,000 Square
Property Feet of Building
Office $84 per 1,000 Square
Property Feet of Building
Industrial $54 per 1,000 Square
Property Feet of Building
Other $89 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
5. Special Tax Rates, Improvement Area #5 - Renaissance Table 5 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #5 of the CFD.
TABLE5
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #5 - RENAISSANCE
Maximum Special Tax
Type of Property Fiscal Year 2003-041
Single Family $489
Residential Property per Unit
Multi-Family $429
Residential Property per Unit
$43 per 1,000 Square
Property Feet of Building
Office $37 per 1,000 Square
Property 529 per Buildinare
Industrial
Property
Other
Property
1 Subject to annual escalation as described in Section C.56 below.
6. Special Tax Rates, Improvement Area #6 - Big Valley
Table 6 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #6 of the CFD.
TABLE 6
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #6 - BIG VALLEY
Maximum Special Tax
Type of Property Fiscal Year 2003-041
Single Family $524
Residential Property per Unit
Multi-Family $474
Residential Property per Unit
Retail 640 per 1,000 Square
Property Feet of Building
Office $40 per 1,000 Square
Property Feet of Building
Industrial $22 per 1,000 Square
Property Feet of Building
Other $40 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
7. Special Tax Rates, Improvement Area #7 - Bellevue Ranch West Table 7 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #7 of the CFD.
TABLE 7
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #7 - BELLEVUE RANCH WEST
Maximum Special Tax
Type of Property Fiscal Year 2003-041
Single Family $701
Residential Property per Unit
$600
Residential Property per Unit
Retail
Property
Office
Property Feet of Building
Industrial $67 per 1,000 Square
Property Feet of Building
Other $116 per 1,000 Square
Property
1 Subject to annual escalation as described in Section C.56 below.
8. Special Tax Rates, Improvement Area #8 - Intentionally Excluded
9. Special Tax Rates, Improvement Area #9 - University Park Residential Table 9 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #9 of the CFD.
TABLE 9
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #9 - UNIVERSITY PARK RESIDENTIAL
Maximum Special Tax
Type of Property Fiscal Year 2003-041
$643
Residential Property per Unit
$544
Residential Property per Unit
$105 per 1,000 Square
Property Feet of Building
$99 per 1,000 Square
Property Feet of Building
Industrial 64 per 1,000 Square
Property Feet of Building
105 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
10. Special Tax Rates, Improvement Area #10 - Tuscany
Table 10 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #10 of the CFD.
TABLE 10
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #10 - TUSCANY
Maximum Special Tax
Type of Property Fiscal Year 2003-041
Single Family $480
Residential Property per Unit
Multi-Family $427
Residential Property per Unit
Retail $35 per 1,000 Square
Property Feet of Building
Office $31 per 1,000 Square
Property Feet of Building
Industrial $23 per 1,000 Square
Property Feet of Building
Other $35 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
11. Special Tax Rates, Improvement Area #11 - Provance
Table 11 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #11 of the CFD.
TABLE 11
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #11 - PROVANCE
Maximum Special Tax
Type of Property Fiscal Year 2003-041
Single Family $638
Residential Property per Unit
$542
Residential Property per Unit
Retail $101 per 1,000 Square
Property Feet of Building
Office $96 per 1,000 Square
Property Feet of Building
Industrial $61 per 1,000 Square
Property Feet of Building
Other $101 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
12. Special Tax Rates, Improvement Area #12 - Promenade Table 12 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #12 of the CFD.
TABLE 12
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #12 - PROMENADE
Maximum Special Tax
Type of Property Fiscal Year 2003-041
Single Family $438
Residential Property per Unit
Multi-Family $401
Residential Property per Unit
Retail 514 per 1,000 Square
Property Feet of Building
Office $12 per 1,000 Square
Property Feet of Building
Industrial $10 per 1,000 Square
Property Feet of Building
Other $14 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
13. Special Tax Rates, Improvement Area #13 - Alfarata Ranch Unit 2 Table 13 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #13 of the CFD.
TABLE 13
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #13 - ALFARATA RANCH UNIT 2
Maximum Special Tax
Type of Property Fiscal Year 2003-041
Single Family $593
Residential Property per Unit
Multi-Family $471
Residential Property per Unit
Retail $116 per 1,000 Square
Property Feet of Building
Office $100 per 1,000 Square
Property Feet of Building
Industrial $80 per 1,000 Square
Property Feet of Building
Other $116 per 1,000 Square
Property
1 Subject to annual escalation as described in Section C.56 below.
14. Special Tax Rates, Improvement Area #14 - Franco
Table 14 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #14 of the CFD.
TABLE 14
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #14 - FRANCO
Maximum Special Tax
Type of Property Fiscal Year 2003-041
Single Family $504
Residential Property per Unit
Multi-Family $430
Residential Property per Unit
Retail $57 per 1,000 Square
Property Feet of Building
Office $49 per 1,000 Square
Property Feet of Building
Industrial $40 per 1,000 Square
Property Feet of Building
Other $57 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
15. Special Tax Rates, Improvement Area #15 - Cottages
Table 15 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #15 of the CFD
TABLE 15
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #15 - COTTAGES
Maximum Special Tax
Type of Property Fiscal Year 2003-041
Single Family $631
Residential Property per Unit
Multi-Family $548
Residential Property per Unit
Retail $87 per 1,000 Square
Property
Office $86 per 1,000 Square
Property Feet of Building
Industrial $50 per 1,000 Square
Property
Other $87 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
16. Special Tax Rates, Improvement Area #16 - Tuscany East Table 16 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #16 of the CFD.
TABLE 16
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #16 - TUSCANY EAST
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family
Residential Property per Unit
Multi-Family $486
Residential Property per Unit
Retail $77 per 1,000 Square
Property Feet of Building
Office $70 per 1,000 Square
Property Feet of Building
Industrial $50 per 1,000 Square
Property Feet of Building
Other $77 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
17. Special Tax Rates, Improvement Area #17 - Hartley Crossings Table 17 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #17 of the CFD.
TABLE 17
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #17 - HARTLEY CROSSINGS
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $528
Residential Property per Unit
$438
Residential Property per Unit
Retail 73 per 1,000 Squar
Property eet of Buildins
Office $61 per 1,000 Square
Property Feet of Building
Industrial $52 per 1,000 Square
Property Feet of Building
Other $73 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
18. Special Tax Rates, Improvement Area #18 - The Crossing at River Oaks Table 18 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #18 of the CFD.
TABLE 18
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #18 - THE CROSSING AT RIVER OAKS
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $639
Residential Property per Unit
Multi-Family $529
Residential Property per Unit
Retail $110 per 1,000 Square
Property Feet of Building
Office $100 per 1,000 Square
Property Feet of Building
Industrial $71 per 1,000 Square
Property Feet of Building
Other $110 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
19. Special Tax Rates, Improvement Area #19 - Mohamed Apartments Table 19 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #19 of the CFD.
TABLE 19
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #19 - MOHAMED APARTMENTS
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $433
Residential Property per Unit
Multi-Family $408
Residential Property per Unit
Retail
Property Not Applicable
Property Not Applicable
Industrial Not Applicable
Other
Property Not Applicable
1 Subject to annual escalation as described in Section C.56 below.
20. Special Tax Rates, Improvement Area #20 - Sunnyview Apartments Table 20 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #20 of the CFD.
TABLE 20
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #20 - SUNNYVIEW APARTMENTS
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $433
Residential Property per Unit
Multi-Family $408
Residential Property per Unit
Retail
Property Not Applicable
Office
Property Not Applicable
Industrial
Property Not Applicable
Other
Property Not Applicable
1 Subject to annual escalation as described in Section C.56 below.
21. Special Tax Rates, Improvement Area #21 - University Park II Table 21 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #21 of the CFD.
TABLE 21
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #21 - UNIVERSITY PARK II
Maximum Special Tax
Type of Property Fiscal Year 2005-061
$691
Residential Property per Unit
$548
Residential Property per Unit
$149 per 1,000 Square
Property Feet of Building
Office $133 per 1,000 Square
Property Feet of Building
Industrial $98 per 1,000 Square
Property Feet of Building
Other 149 per 1,000 Squar
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
22. Special Tax Rates, Improvement Area #22 - Moraga of Merced Table 22 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #22 of the CFD.
TABLE 22
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #22 - MORAGA OF MERCED
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $752
Residential Property per Unit
Multi-Family $623
Residential Property per Unit
Retail $147 per 1,000 Square
Property Feet of Building
Office $140 per 1,000 Square
Property Feet of Building
Industrial $89 per 1,000 Square
Property Feet of Building
Other $147 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
23. Special Tax Rates, Improvement Area #23 - Mission Ranch Table 23 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #23 of the CFD.
TABLE 23
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #23 - MISSION RANCH
Maximum Special Tax
Type of Property Fiscal Xear 2005-061
$774
Residential Property per Unit
$595
Residential Property per Unit
Retail $194 per 1,000 Square
Property Feet of Building
Office $174 per 1,000 Square
Property Feet of Building
Industrial $128 per 1,000 Square
Property Feet of Building
Other 6194 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
24. Special Tax Rates, Improvement Area #24 - Cypress Terrace (Phases 6 and 7) Table 24 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #24 of the CFD.
TABLE 24
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #24 - CYPRESS TERRACE (PHASES 6 AND 7) Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $728
Residential Property per Unit
Multi-Family $606
Residential Property per Unit
Retail $137 per 1,000 Square
Property Feet of Building
Office $130 per 1,000 Square
Property Feet of Building
Industrial $83 per 1,000 Square
Property Feet of Building
Other $137 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
25. Special Tax Rates, Improvement Area #25 - Cypress Terrace East Table 25 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #25 of the CFD.
TABLE 25
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #25 - CYPRESS TERRACE EAST
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $914
Residential Property per Unit
Multi-Family $737
Residential Property per Unit
Retail $218 per 1,000 Square
Property Feet of Building
Office $209 per 1,000 Square
Property Feet of Building
Industrial $131 per 1,000 Square
Property Feet of Building
Other $218 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
26. Special Tax Rates, Improvement Area #26 - The Meadows Table 26 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #26 of the CFD.
TABLE 26
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #26 - THE MEADOWS
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $947
Residential Property per Unit
Multi-Family $743
Residential Property per Unit
Retail $225 per 1,000 Square
Property Feet of Building
Office $215 per 1,000 Square
Property Feet of Building
Industrial $135 per 1,000 Square
Property Feet of Building
Other $225 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
27. Special Tax Rates, Improvement Area #27 - Lantana Estates South Table 27 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #27 of the CFD.
TABLE 27
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #27 - LANTANA ESTATES SOUTH
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $834
Residential Property per Unit
Multi-Family $700
Residential Property per Unit
Retail $166 per 1,000 Square
Property Feet of Building
$164 per 1,000 Square
Property Feet of Building
Industrial $95 per 1,000 Square
Property Feet of Building
$166 per 1,000 Square
Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
28. Special Tax Rates, Improvement Area #28 - The Meadows #2 Table 28 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #28 of the CFD.
TABLE 28
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #28 - THE MEADOWS #2
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $947
Residential Property per Unit
Multi-Family $743
Residential Property per Unit
Retail $225 per 1,000 Square
Property Feet of Building
Office $215 per 1,000 Square
Property Feet of Building
Industrial $135 per 1,000 Square
Property Feet of Building
Other $225 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
29. Special Tax Rates, Improvement Area #29 - Paseo
Table 29 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #29 of the CFD.
TABLE 29
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #29 - PASEO
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $1,008
Residential Property per Unit
Multi-Family $762
Residential Property per Unit
$294 per 1,000 Square
Property Feet of Building
Office $271 per 1,000 Square
Property Feet of Building
Industrial $186 per 1,000 Square
Property Feet of Building
Other $294 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
30. Special Tax Rates, Improvement Area #30 - Highland Park Table 30 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #30 of the CFD.
TABLE 30
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #30 - HIGHLAND PARK
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family
Residential Property per Unit
Multi-Family
Residential Property per Unit
Retail $97 per 1,000 Square
Property Feet of Building
Office $93 per 1,000 Square
Property Feet of Building
Industrial $58 per 1,000 Square
Property Feet of Building
Other $97 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
31. Special Tax Rates, Improvement Area #31 - Mercy Hospital Table 31 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #31 of the CFD.
TABLE 31
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #31 - MERCY HOSPITAL
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $172
Residential Property per Unit
Multi-Family $139
Residential Property per Unit
$59 per 1,000 Square
Feet of Building
$62 per 1,000 Square
Property Feet of Building
Industrial $30 per 1,000 Square
Feet of Building
$59 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
32. Special Tax Rates, Improvement Area #32 - Fahrens Park Plaza Table 32 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #32 of the CFD.
TABLE 32
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #32 - FAHRENS PARK PLAZA
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $988
Residential Property per Unit
Multi-Family $889
Residential Property per Unit
Retail $161 per 1,000 Square
Property Feet of Building
Office $181 per 1,000 Square
Property Feet of Building
Industrial $71 per 1,000 Square
Property Feet of Building
Other $181 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
33. Special Tax Rates, Improvement Area #33 - Mansionette Estates No. 5 Table 33 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #33 of the CFD.
TABLE 33
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #33 - MANSIONETTE ESTATES NO. 5
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $1,130
Residential Property per Unit
Multi-Family $957
Residential Property per Unit
Retail $252 per 1,000 Square
Property Feet of Building
Office $260 per 1,000 Square
Property Feet of Building
Industrial $133 per 1,000 Square
Property eet of Building
Other 260 per 1,000 Squar
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
34. Special Tax Rates, Improvement Area #34 - Northview Professional Center Table 34 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #34 of the CFD.
TABLE 34
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #34 - NORTHVIEW PROFESSIONAL CENTER
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family
Residential Property per Unit
Multi-Family $742
Residential Property per Unit
Retail $146 per 1,000 Square
Property Feet of Building
Office $152 per 1,000 Square
Property Feet of Building
Industrial $75 per 1,000 Square
Property Feet of Building
Other. $152 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
35. Special Tax Rates, Improvement Area #35 - Compass Pointe Apartments Table 35 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #35 of the CFD.
TABLE 35
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #35 - COMPASS POINTE APARTMENTS
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $543
Residential Property per Unit
Multi-Family $479
Residential Property per Unit
$53 per 1,000 Square
Property Feet of Building
$50 per 1,000 Square
Property Feet of Building
Industrial $33 per 1,000 Square
Property Feet of Building
$53 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
36. Special Tax Rates, Improvement Area #36 - Merced Station Table 36 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #36 of the CFD.
TABLE 36
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #36 - MERCED STATION
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family
Residential Property per Unit
Multi-Family $483
Residential Property per Unit
Retail $89 per 1,000 Square
Property Feet of Building
Office $78 per 1,000 Square
Property Feet of Building
Industrial $59 per 1,000 Square
Property Feet of Building
Other $89 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
37. Special Tax Rates, Improvement Area #37 - Reserved for Future Use
38. Special Tax Rates, Improvement Area #38 - PG&E Merced Regional Service Center Table 38 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #38 of the CFD.
TABLE 38
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #38 - PG&E MERCED REGIONAL SERVICE CENTER Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $4,028
Residential Property per Unit
Multi-Family $3,572
Residential Property per Unit
Retail $1,007 per 1,000 Square
Property Feet of Building
Office $1,150 per 1,000 Square
Property Feet of Building
Industrial $431 per 1,000 Square
Property Feet of Building
Other $1,150 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
39. Special Tax Rates, Improvement Area #39 - Merced Gateway Park Table 39 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #39 of the CFD.
TABLE 39
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #39 - MERCED GATEWAY PARK
Лахітит Special Ta:
Type of Property iscal Year 2005-06
Single Family $813
Residential Property per Unit
Multi-Family $707
Residential Property per Unit
Retail $138 per 1,000 Square
Property Feet of Building
Office $142 per 1,000 Square
Property Feet of Building
Industrial $73 per 1,000 Square
Property Feet of Building
Other $142 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
40. Special Tax Rates, Improvement Area #40 - Stone Ridge South Table 40 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #40 of the CFD.
TABLE 40
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #40 - STONE RIDGE SOUTH
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family
Residential Property per Unit
Multi-Family
Residential Property per Unit
Retail $241 per 1,000 Square
Property Feet of Building
Office $211 per 1,000 Square
Property Feet of Building
Industrial $162 per 1,000 Square
Property Feet of Building
Other $241 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
41. Special Tax Rates, Improvement Area #41 - Bellevue Ranch North Villages 23 and 24 Table 41 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #41 of the CFD.
TABLE 41
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #41 - BELLEVUE RANCH NORTH VILLAGES 23 AND 24 Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $1,188
Residential Property per Unit
Multi-Family
Residential Property per Unit
Retail $415 per 1,000 Square
Property Feet of Building
$375 per 1,000 Square
Property Feet of Building
Industrial $270 per 1,000 Square
Property Feet of Building
Property $415 per 1,000 Square
Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
42. Special Tax Rates, Improvement Area #42 - Compass Pointe Apartments Phase 2 Table 42 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #42 of the CFD.
TABLE 42
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #42 - COMPASS POINTE APARTMENTS PHASE 2 Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $770
Residential Property per Unit
Multi-Family $684
Residential Property per Unit
Retail $112 per 1,000 Square
Property Feet of Building
Office $120 per 1,000 Square
Property Feet of Building
Industrial $56 per 1,000 Square
Property Feet of Building
Other $120 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
43. Special Tax Rates, Improvement Area #43 - Highway 59 & Santa Fe Drive AM/PM Table 43 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #43 of the CFD.
TABLE 43
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #43 - HIGHWAY 59 & SANTA FE DRIVE AM/PM Maximum Special Tax
Type of Property Fiscal Year 2005-061
$3,653
Residential Property per Unit
Multi-Family $2,837
Residential Property per Unit
Retail $1,259 per 1,000 Square
Property Feet of Building
Office $1,265 per 1,000 Square
Property Feet of Building
Industrial $700 per 1,000 Square
Property Feet of Building
Other $1,265 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
44. Special Tax Rates, Improvement Area #44 - Stone Ridge West 108 Table 44 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #44 of the CFD.
TABLE 44
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #44 - STONE RIDGE WEST 108
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $681
Residential Property per Unit
Multi-Family $549
Residential Property per Unit
Retail $137 per 1,000 Square
Property Feet of Building
Office $124 per 1,000 Square
Property Feet of Building
Industrial $89 per 1,000 Square
Property Feet of Building
Other $137 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
45. Special Tax Rates, Improvement Area #45 - Yosemite Crossing Table 45 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #45 of the CFD.
TABLE 45
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #45 - YOSEMITE CROSSING
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $810
Residential Property per Unit
Multi-Family $676
Residential Property per Unit
Retail $161 per 1,000 Square
Property Feet of Building
Office $157 per 1,000 Square
Property
Industrial $94 per 1,000 Square
Property
Other
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
46. Special Tax Rates, Improvement Area #46 - Sage Creek Table 46 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #46 of the CFD.
TABLE 46
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #46 - SAGE CREEK
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $689
Residential Property per Unit
Multi-Family $613
Residential Property per Unit
Retail $90 per 1,000 Square
Property Feet of Building
Office $94 per 1,000 Square
Property Feet of Building
Industrial $47 per 1,000 Square
Property eet of Building
Other 94 per 1,000 Squar
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
47. Special Tax Rates, Improvement Area #47 - The Hub 2.0 Merced Student Housing Table 47 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #47 of the CFD.
TABLE 47
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #47 - THE HUB 2.0 MERCED STUDENT HOUSING Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family
Residential Property per Unit
Multi-Family
Residential Property per Unit
Retail $45 per 1,000 Square
Property
Office $39 per 1,000 Square
Property Feet of Building
Industrial 31 per 1,000 Square
Property
Other
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
48. Special Tax Rates, Improvement Area #48 - Merzoian Estates Table 48 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #48 of the CFD.
TABLE 48
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #48 - MERZOIAN ESTATES
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $1,183
Residential Property per Unit
Multi-Family $858
Residential Property per Unit
Retail $397 per 1,000 Square
Property Feet of Building
Office $362 per 1,000 Square
Property Feet of Building
Industrial $254 per 1,000 Square
Property
Other Taper Buisinuare
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
49. Special Tax Rates, Improvement Area #49 - Campus Parkway Plaza Table 49 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #49 of the CFD.
TABLE 49
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #49 - CAMPUS PARKWAY PLAZA
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $1,018
Residential Property per Unit
Multi-Family $892
Residential Property per Unit
Retail $191 per 1,000 Square
Property Feet of Building
$205 per 1,000 Square
Property Feet of Building
Industrial $94 per 1,000 Square
Property Feet of Building
$205 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
50. Special Tax Rates, Improvement Area #50 - The Palisades Table 50 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #50 of the CFD.
TABLE 50
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #50 - THE PALISADES
Maximum Special Tax
Type of Property Fiscal Year 2005-061
$1,329
per Unit
Residential Property per Unit
Retail $420 per 1,000 Square
Property Feet of Building
$398 per 1,000 Square
Property Feet of Building
Industrial $256 per 1,000 Square
Property Feet of Building
$420 per 1,000 Square
Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
51. Special Tax Rates, Improvement Area #51 - Capella Terrace Table 51 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #51 of the CFD.
TABLE 51
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #51 - CAPELLA TERRACE
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family $1,312
Residential Property per Unit
Multi-Family $736
Residential Property per Unit
Retail $640 per 1,000 Square
Property Feet of Building
$540 per 1,000 Square
Property Feet of Building
Industrial $451 per 1,000 Square
Property Feet of Building
$640 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
52. Special Tax Rates, Improvement Area #52 - Yosemite Village West Table 52 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #52 of the CFD.
TABLE 52
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #52 - YOSEMITE VILLAGE WEST
Maximum Special Tax
Type of Property Fiscal Year 2005-061
Single Family
Residential Property per Unit
Multi-Family $1,338
Residential Property per Unit
Retail
Property
Office
Property Feet of Building
Industrial $136 per 1,000 Square
Property Feet of Building
Other $348 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
53. Special Tax Rates, Improvement Area #53 - Royal Woods Estates Table 53 below identifies the Maximum Special Taxes for Taxable Property within Improvement Area #53 of the CFD.
TABLE 53
MAXIMUM SPECIAL TAXES
IMPROVEMENT AREA #53 - ROYAL WOODS ESTATES
Maximum Special Tax
Type of Property Fiscal Year 2005-061
ingle Family $756
esidential Propert per Unit
Multi-Family $626
Residential Property
Retail $150 per 1,000 Square
Property Feet of Building
Office $143 per 1,000 Square
Property Feet of Building
Industrial $91 per 1,000 Square
Property Feet of Building
$150 per 1,000 Square
Property Feet of Building
1 Subject to annual escalation as described in Section C.56 below.
54. Special Tax Rates, Improvement Area #54- Yosemite Village East (Future Annexation Area
The Maximum Special Tax for Taxable Property within Improvement Area #54 will be identified at the time such property is annexed into the CFD and will be included in the unanimous approval form signed by the annexing property owner
55. Special Tax Rates, Improvement Area #55- Royal Woods Villas (Future Annexation Area) The Maximum Special Tax for Taxable Property within Improvement Area #55 will be identified at the time such property is annexed into the CFD and will be included in the unanimous approval form signed by the annexing property owner.
56. Special Tax Increases
In January 2004, and each January thereafter, all figures shown in Tables 1 through 15 above shall be adjusted by applying the Average Increase, if any, in the Indices. Each annual adjustment of the Maximum Special Tax shall become effective on the subsequent July 1.
In January 2006, and each January thereafter, all figures shown in Tables 16 through 55 above shall be adjusted by applying the Average Increase, if any, in the Indices. such queal adjustment of the Maximum Special Tax shall become effective on the SECTION D. METHOD OF LEVY
Each Fiscal Year, the Special Tax shall be levied on all Assessor Parcels of Developed Property, separately for each Improvement Area, according to the steps outlined below.
Step 1: Determine for an Improvement Area the Special Tax Requirement, s defined in Section A above, for the Fiscal Year in which the Special Ta vill be collected
Step 2: Calculate the total Special Tax revenues that could be collecte om Developed Property in the Improvement Area based on applicatio of the Maximum Special Tax rates determined pursuant to Section C above;
Step 3: If the amount determined in Step 1 is greater than or equal to the amount calculated in Step 2, levy the Maximum Special Tax on all Assesso arcels of Developed Property in the Improvement Area
Step 4: If the amount determined in Step 1 is less than the amount SECTION E. COLLECTION
Except as may be provided by the CFD or the City, and for delinquencies, the Special Taxes shall be collected in the same manner and at the same time as ordinary ad valorem property taxes. The Special Tax obligation applicable to an Assessor Parcel in the CFD may not be prepaid and the obligation of the Assessor Parcel to pay the Special Tax may not be permanently satisfied.
For the portion of Improvement Area #22 that was annexed into the CFD pursuant to Annexation #16, the Special Tax levy shall commence in Fiscal Year 2020-21 and for such Fiscal Year shall be based on the building permits issued by the City as of May 1, 2020.
SECTION F. EXEMPTIONS
Notwithstanding any other provision of this Rate and Method, no Special Tax shall be levied on Public Property, except as otherwise provided in the Act.
No Special Tax shall be levied on the portion of an Assessor Parcel that constitutes Lower Income Household Welfare Exemption Property; provided, however, that if, in any Fiscal Year, applicable law does not require that Lower Income Household Welfare Exemption Property be exempt from some portion, or all, of the Special Tax, such portion, or all, of the Special Tax shall be levied on such property in accordance with this Rate and Method based on the type of property to which the Assessor Parcel is assigned.
SECTION G. INTERPRETATION
The Administrator may interpret this Rate and Method as necessary to clarify any inconsistency, vagueness, or ambiguity.
SECTION H. APPEALS
Appeals of any claim of incorrect computation of Special Tax or application of this Rate and Method may be made by the owner of an Assessor Parcel or such owner's duly-authorized representative by filing a written notice of appeal with the Administrator not later than thirty (30) days after having paid the disputed Special Tax. The Administrator shall promptly review the appeal and, if necessary, meet with the property owner (or representative), consider written and oral evidence regarding the amount of the Special Tax, and decide the appeal. If the property owner disagrees with the Administrator's decision, the owner may then file a written appeal with the Council, whose decision shall be final. If the decision of the Administrator or the Council requires the Special Tax to be modified or changed in favor of the property owner, no cash refund shall be made for prior years' Special Tax levies, but an adjustment shall be made to the next Special Tax levy(ies) as appropriate. 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. 60 0.P. 12
M.C.R.
(602.50 XC-1) (N8918439(U(2) (1200.00)C-2). SHEET 2 OF 2 (597.50 C-2)
O.P. M.C.R.
LEGEND
66 FUTURE
ANNEXATION AREA
(283.00 4(c-1) 4.57 ACRES
REFERENCES
M.C.R.
4.22 ACRES PARCEL. 3 119 P.M. 42 I.C.R.
HERMOSA DRIVE OFFICIAL RECORDS AT PAGES 12-18, M.C.R.
FUTURE COMPASS POINTE AVENUE
N00*45 17X) (662.00 C-1) ANNEXATION AREA
(500-4517 E1X2) (662.00 XC- 1) 9.08 ACRES NGE 45171842) (662.00 XC-25
REDONDO
60 0.P. 12
M.C.R.
C.F.E IMPROVEMENT AREA No. 52 7.76 ACRES
4.59 ACRES
EL
City of Merced 12
PARCEL 2 PARCEL 3
119 P.V. PARCEL 4 LOT F
119 P.M. 51 SCALE 1"=60* M.C.R.
M.C.R. M C.R.
1.15 ACRES 1.24 ACRES
1.15 ACRES
($27.00 XG-1) (75.50 )C...1)
(N89 1443 EXTX2) (1200.00 'X(2) (597.50)G-2).
COMMUNITY FACILITIES DISTRICT NO. 2003-2 - SOUTH LINE SECTION 12
YOSEMITE AVENUE
(SERVICES) OF THE CITY OF MERCED,
ANNEXATION NO. 28
50 O.P.
(IMPROVEMENT AREA No. 52) M.C.R.
442 437
AND
(FUTURE ANNEXATION AREA)
ESPLANADE DRIVE
CITY OF MERCED, COUNTY OF MERCED STATE OF CALIFORNIA
MARCH 2025
SCALE 1"=60' YOSEMITE VILLAGE BOOK PAGE
COMMUNITY FACILITIES DISTRICT 2003-2 (SERVICES)
ANNEXATION #28
IMPROVEMENT AREA #52 - YOSEMITE VILLAGES
F
- BELLEVUE
46 LAKE-
Improvement Area #52
Yosemite Villages
•PARSONS
- OLIVES
-NORTH BEAR
138
CHILDS
CHILDS
ELSE 18
545145
GERARD
39 44
40 39-
EXHIBIT B
SAMPLE BALLOT
COMMUNITY FACILITIES DISTRICT NO. 2003-2 (SERVICES)
OF THE CITY OF MERCED
ANNEXATION NO. 28
SPECIAL TAX ELECTION
May 19, 2025
To vote, mark an "X" in the voting square after the word "YES" or after the word "NO." All marks otherwise made are forbidden.
This ballot represents votes.
If you wrongly mark, tear, or deface this ballot, return it to the City Clerk of the City of Merced at 678 West 18" Street, Merced, California 95340.
PROPOSITION: Shall Community Facilities District
No. 2003-2 (Services) of the City of Merced annex property known as Annexation No. 28 and be authorized to levy in perpetuity special taxes thereon pursuant to the amended rate YES and method of apportionment of special taxes (the Special Tax formula") set forth in Resolution of Intention adopted on May 5, 2025 by the Merced City Council, to finance NO
authorized services and administrative expenses, as provided in the Special Tax Formula?
296216901.1