RESOLUTION NO. R-2024-15
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PLACENTIA SETTING FORTH PROCEDURES 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) On January 23, 2024, the City Council ("City Council") of the City of Placentia adopted Resolution No. R-2024-04 entitled Resolution of Intention of the City Council of the City of Placentia to Establish Community Facilities District No. 2024-01 (Old Town Maintenance Services) ("CFD") and to Authorize the Levy of a Special Tax within the CFD pursuant to the Mello -Roos Community Facilities Act of 1982, commencing with § 53311 of the California Government ("Act"). (ii) At the same meeting, the City Council adopted Resolution No. R-2024- 05 establishing determining it to be within the public interest and convenience to establish a procedure to allow and provide for future annexations to the CFD 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)" ("Future Annexation Area"), and a map showing the territory proposed to be annexed in the future was submitted and approved as part of the proceedings on January 23, 2024. Said map was recorded on February 6, 2024, in the Office of the County Recorder of Orange County, California in Book 109, page 40-41 M/M of Maps of Assessment and Community Facilities Districts (Instrument No. 2024000026763) and a copy thereof is kept on file in the City Clerk's Office. (iv) On March 5, 2024, the City Council adopted Resolution No. R-2024-13 wherein the CFD was formed.
B. Resolution.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:
1. In all respects the foregoing recitals are true and correct and are incorporated herein.
2. The proceedingsforfutureannexationofterritoryto the CFD are authorized Resolution R-2024-15
and initiated by this legislative body pursuant to the authorization of California Government Code § 53339.2. This City Council hereby determines that the public convenience and necessity requires territory be added to the CFD and hereby establishes procedures to allow and authorize territory to be annexed to the CFD.
3. 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, which map was recorded on February 6, 2024, in the Office of the County Recorder of Orange County, California in Book 109, page 40-41 M/M of Maps of Assessment and Community Facilities Districts (Instrument No. 2024000026763). A copy of said map shall be kept on file in the Office of the City Clerk and shall remain open for public inspection.
4. The Services proposed to be provided and financed by the CFD are described on Exhibit "A" attached hereto. The services are in addition to those provided in or required for the territory within CFD and will not be replacing services already available. The same types of services, which are authorized to be financed by the CFD 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 CFD and the Future Annexation Area.
5. 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 ("RMA") and manner of collection of the special tax within the boundaries of the Future Annexation Area is described in detail in Exhibit "B" attached hereto and incorporated herein by this reference. Exhibit "B" 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 CFD all amounts, if any, transferred to the CFD 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 CFD, 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 CFD. 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 pursuant to the RMA.
Resolution R-2024-15
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 CFD shall not be increased as a result of the annexation of the Future Annexation Area to the CFD.
6. 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.
7. The Mayor shall sign this Resolution, and the City Clerk shall attest and certify to the passage and adoption thereof.
APPROVED and ADOPTED this 5th day of March, 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 5th day of March, 2024, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
ROBERT S. MCKINNELL, CITY CLERK
APPROVED AS TO FORM:
CHRISTIAN BETTENHAUSEN,
CITY ATTORNEY
Resolution R-2024-15
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01 SHEET 1 OF 2
Assessor Parcels in the City of Placenta
Community Facilities District No. 2024-1
(Old Town Maintenance Services):
339-052-27
Premed l y DTA
CCM ug51:..: CDR
PROPOSED BOUNDARIES OF
CITY OF PLACENTIA
COMMUNITY FACILITIES DISTRICT NO. 2024-1
(OLD TOWN MAINTENANCE SERVICES)
CITY OF PLACENTIA, COUNTY OF (ORANGE
STATE OF C:ALIFORNIA
Assessor Parcels in the Future Pin
nexation Area of City of Placenta
Community Facilites District No. 2024-
339-052-14- 339-355-08
339-052-15 339-355-09
339-052-18
339-355-10
1 (Old Town Maintenance Services):
339-365-04 339-392-04
339-365-05 339-392-05
339-365-06 339-392-06
339-052-17 339-355-11 339-365-07 339-392-07
339.052-1a 339-355-12 339-365-08 339-392-08
339-052-19 339-355-13 339-365-09 339-392-09
339-052-20 339-355-14 339-365-10 339-392-10
339-052-21 339-355-15 339-365-15 339-392-11
339-052-24 339-355-16 339-365-16 339-392-12
339-052-26 339-355-17 339-365-17 339-392-13
339-052-27 339-355-18 339-365-18 339-392-14
339-052-28 339-355-19 339-365-19 339-392-15
339-052-29 339-355-20 339-365-20 339-392-16
339-061-01 339-355-22 339-365-21 339-392-17
339-061-02 339-362-05 339-365-22 339-392-18
339-061-03 339-362-06 339-365-23 339-392-19
339-061-04 339-363-09 339-365-25 339-392-20
339-061-05 339-363-10 339-365-26 339-392-21
339-061-06 339-363-11 339-365-27 339-392-22
339-061-07 339-363-12 339-391-01 339-393-01
339.061-08 339-363-13 339-391-02 339-393-02
339-061-09 339-363-16 339-391-03 339-393-03
339-061-10 339-363-17 339-391-04 339-393-04
339-061-11 339-363-18 339-391-05 339-393-05
339-061-12 339-363-19 339-391-06 339-393-06
339-061-13 339-363-29 339-391-09 339-393-07
339-061-14 339-364-10 339-391.10 339-393-08
339-061-15 339.384-11 339-391-11 339-393-09
339-061-16 339-364-12 339-391-12 339-393-10
339-061-17 339-364-13 339-391-13 339-394-01
339-355-02 339-364-14 339-391-14 339-394-02
339-355-03 339-384-15 339-391-15 339-394-03
339-355-04 339-364-16 339-391-16 339-394-04
339-355-05 339-365-01 339-392-01 339-394-05.
339-355-06 339-365-02 339-392-02 339-394-06.
339-355-07 339-365-03 339.392-03 339-394-07
CCAFORMED COPY
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(1} Filed in the office of the City Clerk of the City of Pfacenlia the2f" day of 4•••y ,2024.
SAC-a(
City
City of Placentia
(2y 1 hereby certify that the! within malp showing the proposed boundaries of City of Placentia Community Facilities
District No. 2024-1 (Old Town Maintenance Services), City of Placentia, County of Orange, spate of California, was approved by the City C:ouncif of (he City of Placentia at a regular meeting thereof, held on the20'4 day of
,Lr4� , 2024, by its Resolution No. R. taw. or
,PiGdl4
City Clerk,
City of Placentia
(31 Filed this (0 day oil2024, at the hour of
12 o'clock prn, in Book to _of Maps of
Assessment and Community Facilities Districts al Page
HO -Ng or/Mand as Instrument No.
ZoZN000674/01 , in the office of the County
Recorder in the County of Orange, Stale of California, at the request of the City of Placentia.
Hugh Nguyen
Clerk -Recorder, County of Orange
By — AO:
DeputyRecorder
Fee
Exempt Recording Requested), per CA Government Code §27383 aa)
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CONFORM C011
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
SACKS LANE
MptN STREET
Railroad
CONVENED COPY
log y1
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 2024-1 (Old
Town Maintenance Services)
Future Annexation Area
Prepared by DTA
EXHIBIT B
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.
Resolution R-2024-15
"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.
Resolution R-2024-15
"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, Assessor's Parcels 339-394-06 and 339-394- 07 as designated on the Assessor's Parcel Map at the time of formation of CFD No. 3-1 and any other 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 Resolution R-2024-15
utility easement making impractical its utilization for other than the purpose set forth in the 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.
Resolution R-2024-15
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
$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
b. Increase in the Maximum Special Tax
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 Resolution R-2024-15
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 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.
Resolution R-2024-15
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.
Resolution R-2024-15