RESOLUTION NO. R-2024-05
RESOLUTION OF INTENTION OF THE CITY COUNCIL OF
THE CITY OF PLACENTIA TO ALLOW FOR FUTURE
ANNEXATION OF TERRITORY TO THE CITY OF
PLACENTIA COMMUNITY FACILITIES DISTRICT NO.
2024-01 (OLD TOWN MAINTENANCE SERVICES)
A. Recitals.
(i) The City Council ("Council") of the City of Placentia, California, ("City"), desires to provide for the authorization to annex territory in the future to a community facilities district proposed to be established pursuant to the terms and provisions of the "Mello -Roos Community Facilities Act of 1982", being Chapter 2.5, Part I, Division 2, Title 5 of the Government Code of the State of California, and specifically Article 3.5 thereof. The community facilities district has been designated as City of Placentia Community Facilities District No. 2024-01 (Old Town Maintenance Services) ("Community Facilities District No. 2024-01" or "District"); (ii). The City Council has determined it to be within the public interest and convenience to establish a procedure to allow and provide for future annexations to the District and further to specify the amount of special taxes that would be levied and set forth the terms and conditions for certification of any annexation in the future; (iii). The territory proposed to be annexed in the future shall be known as "City of Placentia Community Facilities District No. 2024-01 (Old Town Maintenance Services) (Future Annexation Area)" (the "Future Annexation Area"), and a map showing the territory proposed to be annexed in the future will be submitted and approved as part of these proceedings and a copy thereof shall be kept on file with the transcript of these proceedings.
B. Resolution.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:
1. In all respects as set forth in the Recitals, Part A., of this Resolution.
2. These proceedings for future annexation of territory to the District are authorized and initiated by this legislative body pursuant to the authorization of California Government Code § 53339.2.
3. This City Council hereby determines that the public convenience and necessity requires and this City Council further declares its intention to provide for the establishment of a procedure to allow and authorize territory to be annexed in the future 1 to Community Facilities District No. 2024-01 in order to finance the costs and expenses for the authorized Old Town Maintenance Services.
4. A future annexation area is proposed to be established under the terms of the Act. It is further proposed that the boundaries of the future annexation area shall be as described on the map designated as "Map of Proposed Boundaries of City of Placentia Future Annexation Area of Community Facilities District No. 2024-01 (Old Town Maintenance Services) " and attached hereto as Exhibit "A" and incorporated herein by this reference. Acopyof said map shall be kept on file in the Office of the City Clerk and shall remain open for public inspection.
5. The name of the District is City of Placentia Community Facilities District No. 2024-01 (Old Town Maintenance Services)," and the designation for the Future Annexation Area shall be "City of Placentia Community Facilities District No. 2024-01 (Old Town Maintenance Services) (Future Annexation Area)".
6. The Services proposed to be provided and financed by Community Facilities District No. 2024-01 are described on Exhibit "B" attached hereto. The services are in addition to those provided in or required for the territory within Community Facilities District No. 2024-01 and will not be replacing services already available.
The same types of services, which are authorized to be financed by Community Facilities District No. 2024-01 are the types of services to be provided in the Future Annexation Area. If and to the extent possible such services shall be provided in common within Community Facilities District No. 2024-01 and the Future Annexation Area.
7. Except where funds are otherwise available, it is the intention of the City Council to levy annually in accordance with procedures contained in the Act a special tax within the boundaries of the Future Annexation Area, secured by recordation of a continuing lien against all nonexempt real property in such Future Annexation Area, sufficient to pay for the Services and Incidental Expenses. The rate and method of apportionment and manner of collection of the special tax within the boundaries of the Future Annexation Area is described in detail in Exhibit "C" attached hereto and incorporated herein by this reference. Exhibit "C" allows each landowner within the proposed Future Annexation Area to estimate the maximum amount that may be levied against each parcel. In the first year in which such special tax is levied, the levy shall include an amount sufficient to repay the District all amounts, if any, transferred to the District pursuant to§ 53314 of the Act and interest thereon.
The special tax proposed to be levied within the Future Annexation Area for services to be supplied within the Future Annexation Area shall be equal to the special tax levied to pay for the same services in Community Facilities District No. 2024-01, except that a higher or lower special tax may be levied within the Future Annexation Area to the extent that the actual cost of providing the services in the Future Annexation Area is higher or lower than the cost of providing those services in Community Facilities 2 District No. 2024 -01. Notwithstanding the foregoing, the special tax may not be levied at a rate which is higher than the maximum special tax authorized to be levied II pursuant to the RMA.
The special taxes herein authorized, to the extent possible, shall be collected in the same manner as ad valorem property taxes and shall be subject to the same penalties, procedure, sale and lien priority in any case of delinquency as applicable for ad valorem taxes. Any special taxes that may not be collected on the County tax roll shall be collected through a direct billing procedure by the Treasurer.
The maximum special tax rate in Community Facilities District No. 2024-01 shall not be increased as a result of the annexation of the Future Annexation Area to Community Facilities District No. 2024-01.
8. Annexation of territory in the future shall be effective upon the unanimous approval of such annexation by the owner or owners of any such parcel at the time the parcel is annexed and the vote by the qualified electors of such territory to authorize the levy of special taxes within such territory pursuant to the applicable Rate and Method, and no further public hearings or additional proceedings will be required to accomplish such annexation.
9. Notice is given that on the 5t" day of March, 2024, at the hour of 7:00 P.M., in the regular meeting place of the City Council, being the Council Chambers, located at 401 E. Chapman, Ave., Placentia, CA 92870, a public hearing will be held where this City Council will consider the authorization for the annexation of certain territory in the future to CFD No. 2024-01, the proposed rate and method of apportionment of the special taxes proposed to be levied within the future annexation area and all other matters as set forth in this resolution of intention.
At such public hearing, the testimony of all interested persons for or against the annexation of the future annexation area or the levying of the special taxes within the future annexation area will be heard and considered. Any protests may be made orally or in writing. However, any protests pertaining to the regularity or sufficiency of the proceedings shall be in writing and shall clearly set forth the irregularities or defects to which objection is made. All written protests shall be filed with the City Clerk on or before the time fixed for the public hearing. Written protest may be withdrawn at any time before the conclusion of the public hearing.
10. Notice of the time and place of the public hearing shall be given by the City Clerk by causing the publication of a Notice of Public Hearing in the legally designated newspaper of general circulation, such publication to be pursuant to Section 6061 of the Government Code, with such publication to be completed at least seven (7) days prior to the date set for the public hearing.
11. The Mayor shall sign this Resolution, and the City Clerk shall attest and certify to the passage and adoption thereof.
3 APPROVED and ADOPTED this 23rd day of January, 2024.
JEREMY YAMAGUCHI, MAYOR
ATTEST:
ROBERT S. MCKINNELL, CITY CLERK
I, ROBERT S. MCKINNELL, CITY CLERK of the CITY OF PLACENTIA DO HEREBY CERTIFY that the foregoing Resolution No. was adopted at a regular meeting of the City Council held on the 23rd day of January, 2024 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED AS TO FORM:
CHRISTIAN BETTENHAUSEN,
CITY ATTORNEY
4 ROBERT S. MCKINNELL, CITY CLERK
SHEET 1 OF 2
Assessor Parcels In the City o1 Placentia
COMMA.' i[y No. 2023-1
E013 Town Maintenarce Serviceel:
339-052-27
Ppprpd y NTA
PROPOSED BOUNDARIES OF
CITY CF PLACENTIA
COMMUNITY FACILITIES DISTRICT NO. 2024-1
(OLD TOWN MAINTENANCE SERVICES)
CITY OF PLACENTIA, COUNTY OF ORANGE
STATE OF CALIFORNIA
Assessor Parcels In the Future Annexation Area of City of Placentia Commurily Facilities Lliz1' 11 No. 2023-1 (O d Town Mai tanence Servi mist' 339-052-14 338.355-08 339-365.04 338-392.04
339-052-15 339-355-09 339-365-05 339-392-05
339-052-16
339-052-17
339-052-18
339-052-19
339-052-20
339.052-21
339-052-24
339-052-26
339-052-27
339-052-28
339-052-29
339-061-01
339-061-02
339-061-03
339.061-04
339.061-05
339.051.06
339-061-07
339.061-08
339.061-09
339.051-10
339-061-11
339-061-12
329.061-13
339.081-14
339.061-15
339-061-16
939-061-17
339-355-02
339.355.03
339.355-04
339.355.05
339-355-06
339-355-07
339-355-10
338.365.11
339.355-12
339.355.13
339-355-14
336.355.15
339.356-18
339-355-17
335.355.15
338-355-19
339-355-20
339-355-22
339-362-05
339.362-05
339-363-09
339-363-10
339-363-11
339.363-12
339-363-13
339.36315
339-363-17
339-363-15
339-363-19
339-363-29
339.364-10
339-364-11
339-364-12
339-364-13
339-364-14
339-364-15
335.364-18
339-365-01
339-365-02
339-365-03
339-365-06 339-392-06
339-365-07 339-392-07
339-365.06
339-365-09
339-365-10
333365.15
339-365.16
339-365-17
339-365-18
339-365-19
339-365-20
333365-21
339-365-22
339-365.23
339-366.25
339-365-28
339-365-27
339-391.01
339-391-02
339-391-03
339-391-04
339-391-05
333391-06
339-391.09
339-391-10
339-391-11
339-391.12
339-391-13
339-391-14
339-391-15
339-391-16
339-392.01
339-392-02
339-382-03
339-392-08
338-392-09
339-392-10
339-392-11
339-392-12
339-392-13
339-392-14
339-392-15
339-392-16
339-392-17
338-392-18
339-392-19
339-392-20
339-392-21
339-392-22
339-393-01
339-393-02
339-393-03
339.393-04
339-393-05
338-393-06
339-393-07
339-393-08
339-393-09
339-393-10
339-394-01
339-394-02
339-394-03
339-384-04
339-394-05
333394-06
338-394-07
(1) Filed in the office of the City Clerk a5- the City of Placentia the _ day of . 2024.
(2)
City Clerk,
City of Placentia
I hereby certify that the within map shot' ng the proposed boundarles of City of Placer tla Community Facilities
District No. 2023-1 (Old Town Maintenance Services), City of Placentia, County of Orange, State of C9liromte, was approved 57 the City Council of the City of Placentia at a regular meeting 1•rereof, held on the day of
. 2024, by Its Resolution No.
City C erk.
City of Placentia
(3) Filed this _ day of , 2024, at the lour of
o'clock m, in Book _ of Maps of
Assessment and Comm nity Facilities Districts at Page
and a3 Instrument No.
, in the office a`theCounty
Recorder In the County of Orange, State of California, at the request of the City of Placentia.
Hugh Nguyen
Clerk -Recorder, Ccunly of Orange
By
Deputy Recorder
Fee
Exempt Recording Regjasted, Oar CA Government Code §27363 C')0
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SHEET 2 OF 2
PROPOSED BOUNDARIES OF
CITY OF PLACENTIA
COMMUNITY FACILITIES DISTRICT NO. 2024-1
(OLD TOWN MAINTENANCE SERVICES)
CITY OF PLACENTIA, COUNTY OF ORANGE
STATE OF CALIFORNIA
.
woo
BACKS LANE
Reference is hereby made to the Assessor maps
of the County of Orange for a description of the
lines and dimensions of these parcels.
LEGEND
Proposed Boundaries of City of Placentia
community Facilities District 2023-1 (Old
Town Maintenance Services)
Future Annexation Area
Prepared by DTA
EXHIBIT B
DESCRIPTION OF SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2024-1, as provided by Section 53313 of the Act, will include all costs attributable to maintaining, servicing, cleaning, repairing and/or replacing landscaped areas (and may include reserves for replacement) in public street rights-of-way, utility repairs, public infrastructure/fixtures, street maintenance, signage, public landscaping, public open spaces and other similar landscaped areas officially dedicated for public use within the boundaries of CFD No. 2024-1. These services include the following:
a) Maintenance and lighting of parkways, streets, roads, public parking lots and open space, which maintenance and lighting services may include, without limitation, furnishing of electrical power to streetlights; repair and replacement of damaged or inoperative light bulbs, fixtures and standards; and b) Maintenance (including irrigation and replacement) of landscaping vegetation and trees situated on or adjacent to parkways, streets, roads, public parking lots and open space. Maintenance and repair of irrigation facilities; planting, replanting, mowing, trimming, irrigation and fertilization of grass, trees, shrubs, and other plants and vegetation; and
c) Maintenance and replacement of public signage and wayfinding signage, directional signage; and
d) Graffiti removal from and maintenance and repair of public structures situated on parkways, streets, roads, public parking lots and open space; and e) Furnishing, maintenance, repair or replacement of equipment, apparatuses, fixtures or facilities situated in areas within the boundaries of CFD No. 2024-1; and f) Maintenance and operation of water quality improvements which include storm drainage and flood protection facilities, including, without limitation, drainage inlets, catch basin inserts and similar facilities. Maintenance services may include, but are not limited to, the repair, removal or replacement of all or part of any of the water quality improvements within the public right-of-way; clearing of inlets and outlets; erosion repairs; and cleanup to improvements, and other items necessary for the maintenance; and
Public street sweeping and refuse services on the segments of the arterials within the boundaries of CFD No. 2024-1.
g)
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may be expended to pay "Administrative Expenses," as said term is defined in the Rate and Method of Apportionment. The above services shall be limited to those provided within the boundaries of CFD No. 2024-1 or for the benefit of the properties within the boundaries of CFD No. 2024-1, as the boundary is expanded from time to time by anticipated annexations, and said services may be financed by proceeds of the special tax of CFD No. 2024-1. This includes paying the salaries and benefits of personnel necessary or convenient to provide the services; payment of insurance costs and other 7 related expenses; and the provision of reserves for repairs, replacements, and for the future provision of services. It is expected that the services will be provided by the District, either with its own employees or by contract with third parties, or any combination thereof. 8 EXHIBIT C
Rate and Method of Apportionment
RATE AND METHOD OF APPORTIONMENT FOR
CITY OF PLACENTIA
COMMUNITY FACILITIES DISTRICT NO. 2024-1
(OLD TOWN MAINTENANCE SERVICES)
A Special Tax as hereinafter defined shall be levied on all Assessor's Parcels in City of Placentia Community Facilities District No. 2024-1 ("CFD No. 2024-1") and collected each Fiscal Year commencing in Fiscal Year 2023-2024, in an amount determined by the City Council of the City of Placentia through the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 2024- 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 meanings:
"Acre" or "Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County parcel map. "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 of California. "Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 2024-1: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the County or otherwise); the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2024-1 or any designee thereof related to an appeal of the Special Tax; and the City's annual administration fees and third party expenses.
Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2024-1 for any other administrative purposes of CFD No. 2024-1. "Assessor's 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.
"CFD Administrator" means an official of the City, or designee thereof, responsible for determining and providing for the levy and collection of the Special Tax. 9 "CFD No. 2024-1" means the City of Placentia Community Facilities District No. 2024-1 (Old Town Maintenance Services).
"City" means the City of Placentia.
"Consumer Price Index" means, for each Fiscal Year, the Consumer Price Index published by the U.S. Bureau of Labor Statistics for All Urban Consumers in the Los Angeles -Long Beach -Anaheim region, measured as of the month of December in the calendar year which ends in the previous Fiscal Year. In the event this index ceases to be published, the Consumer Price Index shall be another index as determined by the CFD Administrator that is reasonably comparable to the Consumer Price Index for the Los Angeles -Long Beach -Anaheim region. "Council" means the City Council of the City.
"County" means the County of Orange, California.
"Developed Property" means, for each Fiscal Year, all Taxable Property, excluding Existing Building/Structure Property, for which a building permit was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year for construction of a new building/structure.
"Existing Building/Structure Property" means, for each Fiscal Year, all Taxable Property, for which a building or structure existed on such property prior to March 1, 2023. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Hotel/Motel Property" means, for each Fiscal Year, all Assessor's Parcels of Non -Residential Property for which a building permit has been issued for building a non-residential structure that constitutes a place of lodging providing sleeping accommodations and related facilities for travelers. Such related facilities may include, but are not limited to, on-site restaurants, retail establishments, conference rooms/areas, etc.
"Hotel/Motel Rooms" means, for each Assessor's Parcel of Hotel/Motel Property, the number of hotel/motel rooms available for rent for the purpose of overnight lodging, as indicated on the building permit issued by the City. If such room data is not included on the building permit for an Assessor's Parcel of Hotel/Motel Property, then the CFD Administrator shall rely on the site plan or other reasonable data sources as determined by the CFD Administrator. "Industrial Property" means, for each Fiscal Year, all Assessor's Parcels of Non -Residential Property for which a building permit(s) was issued for construction of a non-residential structure(s) which is primarily used for: manufacturing, procession, fabricating, assembly, refining, repairing, packaging, or treatment of goods, material or produce; research and development; and/or warehousing and wholesale distribution of goods, material, or produce. "Maximum Special Tax" means the Maximum Special Tax, determined in accordance with Section C below, that can be levied in any Fiscal Year on any Assessor's Parcel of Taxable Property within CFD No. 2024-1.
1 "Multi -Family Residential Property" means any Assessor's Parcel of Residential Property for which one or more building permits have been issued for attached residential units, all of which are made available for rental, but not purchase, by the general public. "Non -Residential Floor Area" means, for Non -Residential Property, the total square footage of enclosed area within the perimeter of a non-residential structure located on such property, not including any space devoted to vehicle parking, walkway, overhang, patio, and areas incident thereto for which a building permit for new construction was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year. The determination of Non -Residential Floor Area shall be made by reference to the building permit(s) issued for such Assessor's Parcel, or if square footage is not available from this source, as otherwise determined by the CFD Administrator. "Non -Residential Property" means, for each Fiscal Year, all Developed Property for which a building permit(s) was issued for the construction of a new building/structure with a non- residential use.
"Non -Retail Commercial Property" means all Assessor's Parcels of Non -Residential Property not considered (i) Hotel/Motel Property, (ii) Industrial Property, (iii) Retail Commercial Property, or (iv) Office Property.
"Office Property" means, for each Fiscal Year, all Assessor's Parcels of Non -Residential Property for which a building permit(s) was issued for construction of a non-residential structure(s) which is primarily used for: general, professional, and/or medical office space. "Parcel Square Foot" or "Parcel Square Footage" means the land area, or Acreage multiplied by 43,560, of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County parcel map.
"Parking Lot Property" means, for each Fiscal Year, any Assessor's Parcel that is not Public Property and for which a building permit has been issued for the construction of, or on which is located a garage, parking lot, or parking structure, as of March 1 of the prior Fiscal Year, and on which is located no other Developed Property, as determined by the CFD Administrator. "Property Owner Association Property" means, for each Fiscal Year, any Assessor's Parcel within the boundaries of CFD No. 2024-1 that was owned by a property owner association, including any master or sub -association, as of March 1 of the prior Fiscal Year. "Proportionately" means, for Developed Property, Rehab/Remodel Property, and Parking Lot Property that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Developed Property, Rehab/Remodel Property, and Parking Lot Property. "Public Property" means, for each Fiscal Year, any property within the boundaries of CFD No. 2024-1 that is (i) used for rights-of-way or any other purpose and is owned by or irrevocably offered for dedication to the federal government, the State of California, the County, the City or any other public agency as of March 1 of the prior Fiscal Year or (ii) encumbered by an unmanned utility easement making impractical its utilization for other than the purpose set forth in the 1 easement as of March 1 of the prior Fiscal Year, provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use.
"Rehab/Remodel Property" means all Assessor's Parcels of Existing Building/Structure Property for which a building permit with a construction valuation greater than $25,000, as determined by the CFD Administrator, was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year to rehabilitate or remodel Existing Building/Structure Property. "Residential Property" means all Developed Property for which a building permit has been issued for purposes of constructing one or more residential dwelling units. "Retail Commercial Property" means all Assessor's Parcels of Non -Residential Property for which the building permit was issued for a retail sales tax generating use or which is being used primarily for a retail sales tax generating use, as determined by the CFD Administrator, and not considered (i) Hotel/Motel Property, (ii) Industrial Property, or (iii) Office Property. "Single Family Residential Property" means any Assessor's Parcel of Residential Property not considered Multi -Family Residential Property.
"Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax Requirement for Services. "Special Tax Requirement for Services" means that amount required in any Fiscal Year to: (i) pay directly for annual maintenance services that are authorized to be financed by CFD No. 2024-1; (ii) pay Administrative Expenses; less (iii) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator.
"State" means the State of California.
"Taxable Property" means all of the Assessor's Parcels within the boundaries of CFD No. 2024-1 which are not exempt from the Special Tax pursuant to law or Section E below. "Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Developed Property, Rehab/Remodel Property, Parking Lot Property, Taxable Property Owner Association Property or Taxable Public Property.
"Welfare Exemption" means, for each Fiscal Year, any Assessor's Parcel that is used exclusively for charitable, hospital, or religious purposes and that has a property tax welfare exemption as indicated in the County's assessor's roll finalized as of the last preceding January 1.
B. ASSIGNMENT TO LAND USE CATEGORIES
Each Fiscal Year, all Taxable Property within CFD No. 2024-1 shall be classified as Developed Property, Rehab/Remodel Property, Parking Lot Property, or Undeveloped Property and shall be subject to Special Taxes in accordance with the rate and method of apportionment determined pursuant to Sections C and D below.
1 Developed Property shall be further classified as Residential Property or Non -Residential Property. For Residential Property, the Special Tax will be based on the number of dwelling units as indicated on the building permit. For Non -Residential Property, the Special Tax will be based on the Non -Residential Floor Area or number of Hotel/Motel Rooms. For Rehab/Remodel Property and Parking Lot Property, the Special Tax will be based on the Parcel Square Footage.
C. MAXIMUM SPECIAL TAX
1. Developed Property, Rehab/Remodel Property, and Parking Lot Property a. Maximum Special Tax
The Maximum Special Tax for Fiscal Year 2023-2024 for each Land Use Class is shown below in Table 1.
TABLE 1
Maximum Special Tax for Developed Property, Rehab/Remodel Property, and Parking Lot Property
For Fiscal Year 2023-2024
Land
Use
Class
Description
Maximum Special Tax
1 Single Family Residential Property
2 Multi -Family Residential Property
3 Non -Retail Commercial Property
4 Retail Commercial Property
5 Office Property
6 Industrial Property
7 Hotel/Motel Property
8 Rehab/Remodel Property
9 Parking Lot Property
b.
$318.00 per dwelling unit
$293.00 per dwelling unit
$0.2996 per square foot of Non -Residential Floor Area
$0.2074 per square foot of Non -Residential Floor Area
$0.2996 per square foot of Non -Residential Floor Area
$0.2996 per square foot of Non -Residential Floor Area
$230.00 per Hotel/Motel Room
$0.0765 per Parcel Square Foot
$0.0665 per Parcel Square Foot
Increase in the Maximum Special Tax
1 On each July 1, commencing on July 1, 2024, the Maximum Special Tax for Developed Property, Rehab/Remodel Property, and Parking Lot Property shall be increased based on the percentage change in the Consumer Price Index with a maximum annual increase of six percent (6%) and a minimum annual increase of two percent (2%) per Fiscal Year.
c. Multiple Land Use Classes
In some instances, an Assessor's Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax for such Assessor's Parcel shall be the sum of the Maximum Special Tax for all Land Use Classes located on that Assessor's Parcel. The CFD Administrator's allocation to each type of property shall be final.
2. Undeveloped Property and Existing Building/Structure Property The Special Tax shall not be levied on Undeveloped Property and Existing Building/Structure Property not classified as Rehab/Remodel Property or Parking Lot Property.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2023-2024 and for each following Fiscal Year, the Council shall determine the Special Tax Requirement for Services and shall levy the Special Tax until the total Special Tax levy equals the Special Tax Requirement for Services. The Special Tax shall be levied each Fiscal Year as follows:
The Special Tax shall be levied Proportionately on each Assessor's Parcel of Developed Property, Rehab/Remodel Property, and Parking Lot Property at up to 100% of the Maximum Special Tax.
E. EXEMPTIONS
No Special Tax shall be levied on Public Property, Property Owner Association Property, or any Assessor's Parcel that has a Welfare Exemption. However, should an Assessor's Parcel no longer be classified as Public Property, Property Owner Association Property, or have a Welfare Exemption, its tax-exempt status will, without the necessity of any action by the Council, terminate.
F. PREPAYMENT OF SPECIAL TAX
Prepayment of the Special Tax is not authorized.
G. APPEALS/INTERPRETATION
Any landowner or resident may file a written appeal of the Special Tax levied on his/her property with the CFD Administrator, provided that the appellant is current in his/her payments of Special Taxes.
During the pendency of an appeal, all Special Taxes previously levied must be paid on or before the payment date established when the levy was made. The appeal must specify the reasons why the 1 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 CFD Administrator agrees with the appellant, the CFD Administrator shall eliminate or reduce the Special Tax on the appellant's property and/or provide a refund to the appellant. If the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination, the appellant then has 30 days in which to appeal to the Council by filing a written notice of appeal with the Council, provided that the appellant is current in his/her payments of Special Taxes. The second appeal must specify the reasons for the appellant's disagreement with the CFD Administrator's determination. The CFD Administrator may charge the appellant a reasonable fee for processing the appeal.
Interpretations may be made by the Council by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment.
H. MANNER OF COLLECTION
The Special Tax will be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that CFD No. 2024-1 may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose and may actually foreclose on delinquent Assessor's Parcels as permitted by the Act.
I. TERM OF SPECIAL TAX
The Special Tax shall be levied as long as necessary to meet the Special Tax Requirement for Services.
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