Roseville City Council
May 17, 2023

Table 1
Amoruso Ranch CFD No. 2 (Public Services)
CFD Land Uses
Lot Planned
Number APN Land Uses Acres Units Density
AR-4 017-480-001-000 LDR 7.21 31 4.30
AR-5 017-480-003-000 LDR 2.39 10 4.18
AR-6 017-480-004-000 LDR 5.37 25 4.66
AR-11 017-480-023-000 LDR 8.24 38 4.61
AR-12 017-480-007-000 LDR 3.13 16 5.11
AR-13 017-480-006-000 LDR 5.39 30 5.57
AR-21 017-480-009-000 MDR 2.05 15 7.32
AR-22 017-480-010-000 LDR 6.05 32 5.29
AR-24 017-480-030-000 LDR 2.50 12 4.80
AR-25 017-480-011-000 MDR 5.29 38 7.18
AR-26 017-480-012-000 LDR 9.26 48 5.18
AR-30 017-480-013-000 LDR 2.89 13 4.50
AR-32 017-480-046-000 MDR 7.78 58 7.46
AR-33 017-480-045-000 MDR 5.14 42 8.17
AR-34 017-480-021-000 LDR 3.21 14 4.36
AR-35 017-480-019-000 LDR 4.82 20 4.15
AR-37 017-480-031-000 MDR 4.96 39 7.86
AR-64A Por. 017-480-014-000 Park 0.74 n/a n/a
AR-71 017-480-002-000 OS/(Paseos) 0.33 n/a n/a
AR-72A Por. 017-480-048-000 OS/(Paseos) 0.64 n/a n/a
AR-75 017-480-008-000 OS/(Paseos) 0.84 n/a n/a
AR-79 017-480-018-000 OS/(Paseos) 0.39 n/a n/a
AR-80 017-480-047-000 OS/(Paseos) 1.16 n/a n/a
AR-81 017-480-022-000 OS/(Paseos) 1.19 n/a n/a
A1-A ROW 6.30 n/a n/a
A2-B ROW 1.07 n/a n/a
A4-A ROW 7.00 n/a n/a
A-7 ROW 0.41 n/a n/a
A9-C ROW 0.13 n/a n/a
AR-1 017-470-001-000 LDR 20.16 70 3.47
AR-2 017-470-019-000 LDR 24.71 101 4.09
AR-3 017-470-002-000 LDR 27.26 84 3.08
AR-7 017-470-011-000 LDR 3.12 19 6.09
AR-8 017-470-014-000 LDR 8.44 56 6.64
AR-9 017-470-040-000 LDR 6.26 42 6.71
AR-10 017-470-020-000 MDR 10.53 138 13.11
AR-14 017-480-005-000 LDR 7.44 50 6.72
AR-15 017-470-036-000 LDR 7.43 49 6.59
AR-16 017-470-034-000 LDR 6.56 45 6.86
AR-17 017-470-031-000 LDR 3.62 24 6.63
AR-18 017-470-030-000 LDR 5.11 33 6.46
AR-19 017-470-028-000 HDR 9.33 230 24.65
AR-23 017-470-033-000 LDR 2.75 19 6.91
AR-27 017-480-015-000 LDR 2.40 15 6.25
AR-28 017-470-027-000 MDR 10.17 129 12.68
AR-31 017-480-016-000 LDR 4.40 27 6.14
AR-36 017-480-042-000 HDR 7.54 113 14.99
AR-38 017-470-023-000 HDR 15.07 380 25.22
AR-39 017-470-025-000 MDR 7.81 66 8.45
AR-40 017-470-024-000 LDR 14.42 81 5.62
AR-42 017-480-037-000 MDR 7.53 76 10.09
AR-43 017-480-036-000 LDR 12.12 82 6.77
AR-44 017-480-040-000 HDR 5.91 150 25.38
AR-45 017-480-041-000 MDR 7.98 94 11.78
AR-46 017-470-013-000 LDR 2.38 13 5.46
AR-50 017-470-037-000 PQP 9.59 n/a n/a
AR-51 017-480-044-000 CC-VC 14.15 91 6.43
AR-52 017-480-043-000 CC-VC 12.97 68 5.24
AR-53 017-470-022-000 CC 23.71 n/a n/a
AR-54 017-480-039-000 PQP 2.95 n/a n/a
AR-55 017-480-035-000 PQP 1.46 n/a n/a
AR-56 017-470-004-000 PQP 0.28 n/a n/a
Prepared by EPS 4/25/2023 222064 model services 1

Table 1
Amoruso Ranch CFD No. 2 (Public Services)
CFD Land Uses
Lot Planned
Number APN Land Uses Acres Units Density
AR-57 017-480-027-000 PQP 0.85 n/a n/a
AR-58 017-480-056-000 PQP 1.35 n/a n/a
AR-59 017-480-057-000 PQP 0.65 n/a n/a
AR-60 017-470-003-000 Park 1.28 n/a n/a
AR-61 017-470-012-000 Park 1.87 n/a n/a
AR-62 017-470-021-000 Park 10.34 n/a n/a
AR-63 017-480-028-000 Park 1.71 n/a n/a
AR-64B Por. 017-480-014-000 Park 1.92 n/a n/a
AR-66 017-480-020-000 Park 2.86 n/a n/a
AR-67 017-470-026-000 Park 2.02 n/a n/a
AR-70 017-470-005-000 OS/(Paseos) 0.57 n/a n/a
AR-72B Por. 017-480-048-000 OS/(Paseos) 0.34 n/a n/a
AR-73 017-470-035-000 OS/(Paseos) 0.97 n/a n/a
AR-74 017-470-041-000 OS/(Paseos) 0.59 n/a n/a
AR-76 017-470-032-000 OS/(Paseos) 0.33 n/a n/a
AR-77 017-470-029-000 OS/(Paseos) 0.94 n/a n/a
AR-78 017-470-038-000 OS/(Paseos) 0.49 n/a n/a
AR-90 017-470-009-000 OS 3.81 n/a n/a
AR-91 017-470-007-000 OS 4.16 n/a n/a
AR-92 017-480-025-000 OS 28.70 n/a n/a
AR-93 017-480-024-000 OS 3.10 n/a n/a
AR-94 017-470-016-000 OS 2.30 n/a n/a
AR-95 017-480-032-000 OS 2.71 n/a n/a
AR-96 017-480-052-000 OS 2.29 n/a n/a
AR-97 017-480-033-000 OS 41.68 n/a n/a
AR-98 017-470-010-000, 017-470-046-000 OS 7.94 n/a n/a
AR-99 017-470-008-000 OS 0.50 n/a n/a
AR-100 017-470-006-000 OS 1.22 n/a n/a
AR-101 017-470-015-000 OS 0.96 n/a n/a
AR-102 017-470-017-000 OS/(Paseos) 0.64 n/a n/a
AR-103 017-470-039-000 OS/(Paseos) 0.68 n/a n/a
AR-104 017-470-018-000 OS/(Paseos) 0.85 n/a n/a
AR-105 017-480-026-000 OS 38.19 n/a n/a
AR-106 017-480-029-000 OS 0.66 n/a n/a
AR-107 017-480-017-000 OS 0.36 n/a n/a
AR-108 017-480-038-000 OS 0.62 n/a n/a
AR-109 017-480-055-000 OS 0.77 n/a n/a
AR-111 017-480-054-000 OS 0.19 n/a n/a
AR-112 017-480-053-000 OS 1.05 n/a n/a
AR-113 017-480-034-000 OS 1.84 n/a n/a
AR-114 017-480-051-000 OS 0.55 n/a n/a
AR-115 017-480-050-000 OS 0.73 n/a n/a
AR-116 017-480-049-000 OS 0.26 n/a n/a
Westbrook Blvd 19.54 n/a n/a
NAPOTS 50.58 n/a n/a
Roads 32.01 n/a n/a
AR-110 20.00 1 0.05
Totals 709.41 2,827
"land_use"
Source: MacKay & Somps
Prepared by EPS 4/25/2023 222064 model services 1
Amoruso Ranch Community Facilities District No. 2 (Public Services) April 2023
Economic & Planning Systems, Inc. (EPS) 7
Authorized Services and
Estimated Services Costs
This chapter describes the authorized services eligible to be funded through the CFD from special taxes levied under the CFD.

A u t ho r i z e d S e r v i c e s o f t h e C FD
The CFD is authorized to fund certain services required to serve the project.

Authorized services are identified in the List of Authorized Services (Exhibit B of this report). Authorized services are briefly discussed below.

Open Space
Services include open space improvement, operations and management, monitoring, maintenance (including, but not limited to, general maintenance, signage, benches, striping, City owned fence maintenance, trash and debris collection, and bike trails and their appurtenances [drainage culverts or pipes from adjacent subdivisions] within open space), creation and maintenance of fire breaks, Permits, Vandalism/Graffiti, Flood Conveyance (Vegetation/tree removals), Beaver dam removals, Outfall/drainage swale maintenance, Erosion control/bank stabilization, Native planting/replanting, Pre and post emergent, environmental mitigation monitoring, and the annual review thereof, as required by the Mitigation Monitoring Plan related to the Environmental Impact Report, maintenance activities as required by the 404 permit and Open Space Overarching Maintenance & Management Plan and repair and replacement of facilities within open space areas.

Landscape Corridors
Services include maintenance of on-site landscape corridors and paseos designed to serve the territory within the CFD, including, but not limited to, general maintenance, masonry walls, accent lighting, water and utility costs.

Medians, Entries, and Entry Monumentation
Services include the maintenance of medians, entries, and entry monumentation.

Amoruso Ranch Community Facilities District No. 2 (Public Services) April 2023
Economic & Planning Systems, Inc. (EPS) 8
Leaf Pickup and Street Sweeping
The performance of leaf pick-up and street sweeping designed to serve the territory within the CFD, including along the following roads:
• Westbrook Boulevard.
• West Sunset Boulevard.

Neighborhood Parks
Services include neighborhood park maintenance and repair and replacement.

Storm Water Management
Services include storm water management, water quality structural controls, including, but not limited to, drainage swales constructed between storm drain facilities and receiving waters, and maintenance of flood control facilities including, but not limited to, detention basins and created wetlands.

Transit
Services include bus transfer station, bus shelters, bus stops, and any park-andride lots, as well as bus signs.

Other Services
Other services include miscellaneous costs related to any of the items described above, including planning, engineering, GIS, legal, and city and county administration costs. They also include the levy of special taxes to accumulate sinking funds for anticipated future repairs or replacement costs of landscape corridors, irrigation facilities, medians, entries and entry monumentation, lighting, neighborhood parks, storm water management, and other facilities maintained by the CFD as determined by the Administrator.

Formation, Administrative, and Incidental Expenses
Costs eligible to be financed by the CFD shall include all costs associated with the formation and ongoing administration of the CFD and issuance of bonds; determination of the amount of taxes and collection of taxes; inspection, plan check, and other costs related to acceptance of the facilities by the City; payment of taxes; and any other costs incurred to carry out the authorized purposes of the CFD.

Amoruso Ranch Community Facilities District No. 2 (Public Services) April 2023
Economic & Planning Systems, Inc. (EPS) 9
A u t ho r i z e d S e r v i c e s E s t im a t e d C o s t s The City, with assistance from consultants, prepared estimates of the annual cost of providing authorized services within the initial territory included in the CFD.

A cost per unit was established for each of the authorized services of the CFD.

City staff, in conjunction with the developer and developer consultants, developed a cash flow model to establish initial-year cost estimates for the various land uses. The results of the analysis became the basis for the initial special tax rates for the CFD.

Table 2 shows the preliminary estimated maintenance costs for major maintenance activities are $1,133,795 (in 2022 dollars).

Table 2
Amoruso Ranch CFD No. 2 (Public Services)
Authorized Services Costs (2022 $s)
Cost per Unit/ Total
Item Quantity per Year Annual Cost
Residential/Nonresidential Improvements
Landscape Corridors 18.0 acres $13,028 $234,496
Paseos 10.8 acres $13,028 $140,697
Open Space Corridors n/a
NAPOTS 49.3 acres $690 $33,999
Preserve 108.5 acres $743 $80,597
General Open Space 30.6 acres $1,252 $38,315
Bike Paths 6,228.0 lineal feet $1.20 $7,474
Leaf Pick-Up 6.3 miles $72.19 $455
Street sweeping 18.8 miles $44.87 $844
Subtotal Costs $536,875
Repair/Replacement Sinking Fund 5% $26,844
City Administration 13% $73,283
County Administration 1% $6,370
Annual Maintenance Costs (Residential/Nonresidential) $643,372 Residential Improvements
Neighborhood Parks 22.8 acres $14,475 $330,031
Stormwater Management 2,826.0 units $28 $79,213
Subtotal Costs $409,243
Repair/Replacement Sinking Fund 5% $20,462
City Administration 13% $55,862
County Administration 1% $4,856
Annual Maintenance Costs (Residential) $490,423
Total Maintenance Costs $1,133,795
"cfd_costs"
Sources: DPFG and EPS
Prepared by EPS 4/25/2023 222064 model services 1
Amoruso Ranch Community Facilities District No. 2 (Public Services) April 2023
Economic & Planning Systems, Inc. (EPS) 11
Structure of the CFD
D e s c r ip t i o n o f t h e C F D
The CFD is being formed to fund authorized services of the CFD. The attached exhibits are documents contained in the ROF. Exhibit A is the CFD RMA.

Exhibit B is the List of Authorized Services.

T h e C F D F u nd i ng P r og r am
The CFD will be authorized to levy and collect the special tax to pay all annual costs of the CFD.

A l l o c a t i o n o f C F D A n n u a l C o s t s t o T a x ab l e L a nd U s e s
Table 3 shows the cost allocation assumptions for residential and nonresidential land uses. Costs are allocated to residential land uses based on an assumed persons-per-household for residential land uses, and an assumed building square footage per employee for nonresidential land uses.

Affordable housing units are not assigned an assumed person-per-household and therefore are not allocated any annual CFD costs.

D e t e rm i n i ng t h e M a x im um A n n u a l
S p e c i a l T a x
The maximum annual special tax rates for the various land uses (tax categories) are determined using the results of the cost allocations shown in Table 3.

Table 4 shows the maximum annual special tax rates by tax category in the base year.

Table 5 shows the assignment of the maximum annual special tax per large lot parcel, using the maximum annual special tax rates per unit/acre times the planned units or acres assigned to each large lot parcel.

Table 3
Amoruso Ranch CFD No. 2 (Public Services)Allocation of Maintenance Costs to Units (2022 $s) Developable Units/ EDU Factor per Unit/ Total Distribution Res/Nonres Residential Total Costs Costs Land Use Acres Sq. Ft. EDU Factor per SF EDUs of Persons Costs Costs Costs per Acre per Unit/AcreResidential LDR 219.04 1,099 1.00 1,099 40.0% $257,359 $221,450 $478,809 $2,186 $436MDR 69.24 695 1.00 695 25.3% $162,752 $140,044 $302,796 $4,373 $436 MDR-Affordable 0.00 0 1.00 0 0.0% $0 $0 $0 $0 $0
HDR 37.85 873 0.62 541 19.7% $126,750 $109,065 $235,815 $6,230 $270HDR-Affordable 0 0.62 0 0.0% $0 $0 $0 $0 $0CMU 5.50 159 0.62 99 3.6% $23,085 $19,864 $42,949 $0 $0 Subtotal 326.13 2,826 2,434 88.6% $569,945 $490,423 $1,060,368Nonresidential CC 42.10 442,000 1500 295 10.7% $69,004 $0 $69,004 $1,639 $0.16CMU 3.20 34,000 1800 19 0.7% $4,423 $0 $4,423 $1,382 $0.13 Subtotal 42.10 442,000 314 11.4% $73,427 $0 $73,427Totals 368.23 2,747 100.0% $643,372 $490,423 $1,133,795 "cost_alloc"
Sources: DPFG and EPS.

Prepared by EPS 4/25/2023 222064 model services 1
Table 4
Amoruso Ranch CFD No. 2 (Public Services)
Maximum Annual Special Tax by Tax Category - Base Year
Maximum Annual
Special Tax
Tax Category per Unit/Acre [1]
Residential Uses per Unit
Low Density Residential (LDR) $435.57
Medium Density Residential (MDR) $435.57
Affordable Medium Density Residential (Affordable MDR) $0.00 High Density Residential (HDR) $270.05
Affordable High Density Residential (Affordable HDR) $0.00 Nonresidential Uses per Acre
Mixed Use $0.13
Community Commercial (CC) $0.16
[1] The Maximum Annual Special Tax per Unit/Acre is increased by the Tax Escalation Factor in each Fiscal Year following the Base Year of FY 2023-24.

Prepared by EPS 4/25/2023 222064 model services 1

Table 5
Amoruso Ranch CFD No. 2 (Public Services)
Maximum Annual Special Tax by Large Lot - Base Year
Maximum Annual Maximum Annual
Large Planned Building Special Tax Special Tax
Lot APN Land Use Acres Units Sq. Ft. per Unit/Acre per Large Lot [1] [1]
AR-4 017-480-001-000 LDR 7.21 31 $435.57 $13,502.67
AR-5 017-480-003-000 LDR 2.39 10 $435.57 $4,355.70
AR-6 017-480-004-000 LDR 5.37 25 $435.57 $10,889.25
AR-11 017-480-023-000 LDR 8.24 38 $435.57 $16,551.66
AR-12 017-480-007-000 LDR 3.13 16 $435.57 $6,969.12
AR-13 017-480-006-000 LDR 5.39 30 $435.57 $13,067.10
AR-21 017-480-009-000 MDR 2.05 15 $435.57 $6,533.55
AR-22 017-480-010-000 LDR 6.05 32 $435.57 $13,938.24
AR-24 017-480-030-000 LDR 2.50 12 $435.57 $5,226.84
AR-25 017-480-011-000 MDR 5.29 38 $435.57 $16,551.66
AR-26 017-480-012-000 LDR 9.26 48 $435.57 $20,907.36
AR-30 017-480-013-000 LDR 2.89 13 $435.57 $5,662.41
AR-32 017-480-046-000 MDR 7.78 58 $435.57 $25,263.06
AR-33 017-480-045-000 MDR 5.14 42 $435.57 $18,293.94
AR-34 017-480-021-000 LDR 3.21 14 $435.57 $6,097.98
AR-35 017-480-019-000 LDR 4.82 20 $435.57 $8,711.40
AR-37 017-480-031-000 MDR 4.96 39 $435.57 $16,987.23
AR-64A Por. 017-480-014-000 Park 0.74 n/a $0.00 $0.00
AR-71 017-480-002-000 OS/(Paseos) 0.33 n/a $0.00 $0.00
AR-72A Por. 017-480-048-000 OS/(Paseos) 0.64 n/a $0.00 $0.00 AR-75 017-480-008-000 OS/(Paseos) 0.84 n/a $0.00 $0.00
AR-79 017-480-018-000 OS/(Paseos) 0.39 n/a $0.00 $0.00
AR-80 017-480-047-000 OS/(Paseos) 1.16 n/a $0.00 $0.00
AR-81 017-480-022-000 OS/(Paseos) 1.19 n/a $0.00 $0.00
A1-A ROW 6.30 n/a $0.00 $0.00
A2-B ROW 1.07 n/a $0.00 $0.00
A4-A ROW 7.00 n/a $0.00 $0.00
A-7 ROW 0.41 n/a $0.00 $0.00
A9-C ROW 0.13 n/a $0.00 $0.00
AR-1 017-470-001-000 LDR 20.16 70 $435.57 $30,489.90
AR-2 017-470-019-000 LDR 24.71 101 $435.57 $43,992.57
AR-3 017-470-002-000 LDR 27.26 84 $435.57 $36,587.88
AR-7 017-470-011-000 LDR 3.12 19 $435.57 $8,275.83
AR-8 017-470-014-000 LDR 8.44 56 $435.57 $24,391.92
AR-9 017-470-040-000 LDR 6.26 42 $435.57 $18,293.94
AR-10 017-470-020-000 MDR 10.53 138 $435.57 $60,108.66
AR-14 017-480-005-000 LDR 7.44 50 $435.57 $21,778.50
AR-15 017-470-036-000 LDR 7.43 49 $435.57 $21,342.93
AR-16 017-470-034-000 LDR 6.56 45 $435.57 $19,600.65
AR-17 017-470-031-000 LDR 3.62 24 $435.57 $10,453.68
AR-18 017-470-030-000 LDR 5.11 33 $435.57 $14,373.81
AR-19 017-470-028-000 HDR 9.33 230 $270.05 $62,111.50
AR-23 017-470-033-000 LDR 2.75 19 $435.57 $8,275.83
AR-27 017-480-015-000 LDR 2.40 15 $435.57 $6,533.55
AR-28 017-470-027-000 MDR 10.17 129 $435.57 $56,188.53
AR-31 017-480-016-000 LDR 4.40 27 $435.57 $11,760.39
AR-36 017-480-042-000 HDR 7.54 113 $270.05 $30,515.65
AR-38 017-470-023-000 HDR 15.07 380 $270.05 $102,619.00 AR-39 017-470-025-000 MDR 7.81 66 $435.57 $28,747.62
AR-40 017-470-024-000 LDR 14.42 81 $435.57 $35,281.17
AR-42 017-480-037-000 MDR 7.53 76 $435.57 $33,103.32
AR-43 017-480-036-000 LDR 12.12 82 $435.57 $35,716.74
AR-44 017-480-040-000 HDR 5.91 150 $270.05 $40,507.50
AR-45 017-480-041-000 MDR 7.98 94 $435.57 $40,943.58
AR-46 017-470-013-000 LDR 2.38 13 $435.57 $5,662.41
AR-50 017-470-037-000 PQP 9.59 n/a $0.00 $0.00
Prepared by EPS 4/25/2023 222064 model services 1

Table 5
Amoruso Ranch CFD No. 2 (Public Services)
Maximum Annual Special Tax by Large Lot - Base Year
Maximum Annual Maximum Annual
Large Planned Building Special Tax Special Tax
Lot APN Land Use Acres Units Sq. Ft. per Unit/Acre per Large Lot [1] [1]
AR-51 017-480-044-000 HDR 14.15 91 $270.05 $24,574.55
CC 105,551 $0.16 $16,888.16
MU 18,627 $0.13 $2,421.51
AR-51 Total $43,884.22
AR-52 017-480-043-000 HDR 12.97 68 $270.05 $18,363.40
CC 96,749 $0.16 $15,479.84
MU 17,073 $0.13 $2,219.49
AR-52 Total $36,062.73
AR-53 017-470-022-000 CC 23.71 n/a 238,000 $0.16 $38,080.00 AR-54 017-480-039-000 PQP 2.95 n/a $0.00 $0.00
AR-55 017-480-035-000 PQP 1.46 n/a $0.00 $0.00
AR-56 017-470-004-000 PQP 0.28 n/a $0.00 $0.00
AR-57 017-480-027-000 PQP 0.85 n/a $0.00 $0.00
AR-58 017-480-056-000 PQP 1.35 n/a $0.00 $0.00
AR-59 017-480-057-000 PQP 0.65 n/a $0.00 $0.00
AR-60 017-470-003-000 Park 1.28 n/a $0.00 $0.00
AR-61 017-470-012-000 Park 1.87 n/a $0.00 $0.00
AR-62 017-470-021-000 Park 10.34 n/a $0.00 $0.00
AR-63 017-480-028-000 Park 1.71 n/a $0.00 $0.00
AR-64B Por. 017-480-014-000 Park 1.92 n/a $0.00 $0.00
AR-66 017-480-020-000 Park 2.86 n/a $0.00 $0.00
AR-67 017-470-026-000 Park 2.02 n/a $0.00 $0.00
AR-70 017-470-005-000 OS/(Paseos) 0.57 n/a $0.00 $0.00
AR-72B Por. 017-480-048-000 OS/(Paseos) 0.34 n/a $0.00 $0.00 AR-73 017-470-035-000 OS/(Paseos) 0.97 n/a $0.00 $0.00
AR-74 017-470-041-000 OS/(Paseos) 0.59 n/a $0.00 $0.00
AR-76 017-470-032-000 OS/(Paseos) 0.33 n/a $0.00 $0.00
AR-77 017-470-029-000 OS/(Paseos) 0.94 n/a $0.00 $0.00
AR-78 017-470-038-000 OS/(Paseos) 0.49 n/a $0.00 $0.00
AR-90 017-470-009-000 OS 3.81 n/a $0.00 $0.00
AR-91 017-470-007-000 OS 4.16 n/a $0.00 $0.00
AR-92 017-480-025-000 OS 28.70 n/a $0.00 $0.00
AR-93 017-480-024-000 OS 3.10 n/a $0.00 $0.00
AR-94 017-470-016-000 OS 2.30 n/a $0.00 $0.00
AR-95 017-480-032-000 OS 2.71 n/a $0.00 $0.00
AR-96 017-480-052-000 OS 2.29 n/a $0.00 $0.00
AR-97 017-480-033-000 OS 41.68 n/a $0.00 $0.00
AR-98
017-470-010-000, 017-
470-046-000 OS 7.94 n/a $0.00 $0.00
AR-99 017-470-008-000 OS 0.50 n/a $0.00 $0.00
AR-100 017-470-006-000 OS 1.22 n/a $0.00 $0.00
AR-101 017-470-015-000 OS 0.96 n/a $0.00 $0.00
AR-102 017-470-017-000 OS/(Paseos) 0.64 n/a $0.00 $0.00 AR-103 017-470-039-000 OS/(Paseos) 0.68 n/a $0.00 $0.00 AR-104 017-470-018-000 OS/(Paseos) 0.85 n/a $0.00 $0.00 AR-105 017-480-026-000 OS 38.19 n/a $0.00 $0.00
AR-106 017-480-029-000 OS 0.66 n/a $0.00 $0.00
AR-107 017-480-017-000 OS 0.36 n/a $0.00 $0.00
AR-108 017-480-038-000 OS 0.62 n/a $0.00 $0.00
AR-109 017-480-055-000 OS 0.77 n/a $0.00 $0.00
AR-111 017-480-054-000 OS 0.19 n/a $0.00 $0.00
AR-112 017-480-053-000 OS 1.05 n/a $0.00 $0.00
AR-113 017-480-034-000 OS 1.84 n/a $0.00 $0.00
AR-114 017-480-051-000 OS 0.55 n/a $0.00 $0.00
AR-115 017-480-050-000 OS 0.73 n/a $0.00 $0.00
AR-116 017-480-049-000 OS 0.26 n/a $0.00 $0.00
Prepared by EPS 4/25/2023 222064 model services 1

Table 5
Amoruso Ranch CFD No. 2 (Public Services)
Maximum Annual Special Tax by Large Lot - Base Year
Maximum Annual Maximum Annual
Large Planned Building Special Tax Special Tax
Lot APN Land Use Acres Units Sq. Ft. per Unit/Acre per Large Lot [1] [1]
Westbrook Blvd 19.54 n/a $0.00 $0.00
NAPOTS 50.58 n/a $0.00 $0.00
Roads 32.01 n/a $0.00 $0.00
AR-110 20.00 1 $0.00 $0.00
Totals 709.41 2,827 $1,135,193.18
"att2"
[1] The Maximum Annual Special Tax per Unit/Acre and Maximum Annual Special Tax per Large Lot is increased by the Tax Escalation Factor in each Fiscal Year following the Base Year of FY 2023-24.

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B a s e Y e a r
The base year is Fiscal Year (FY) 2023-24. A base year is defined in the RMA as a means of defining the special tax base in a given fiscal year that is allowed to increase by a given factor over a period of time.

A n n u a l T a x E s c a l a t i o n F a c t o r
The annual tax escalation factor is a factor not to exceed 4 percent, as determined by the Administrator, in every fiscal year following the base year.

T e rm i n a t i o n o f t h e Sp e c i a l T a x
The special tax is authorized to be levied and collected in perpetuity.

D e f i n i t i o n o f A n n u a l C o s t s
The maximum annual special tax established under the RMA is the maximum exposure to an annual special tax levy for a given parcel of land. The actual amount of the levy is derived through determining the “annual costs” of the CFD.

The RMA identifies the annual costs components as these:
a. Cost of Authorized Services.
b. Administrative expenses.
c. The amount needed to cure any delinquencies in the payment of the special tax in the current or prior fiscal year.

A s s ig nm e n t o f M a x im um A n n u a l S p e c i a l T a x
Sections 4 and 5 of the RMA describe in detail the precise method for assigning the maximum annual special tax to parcels in the CFD. The RMA assigns a total maximum annual special tax to taxable parcels based on parcel configurations at the time of formation of the CFD, and then as subdivision maps are recorded.

Original parcels are those parcel configurations when the CFD is formed.

Successor parcels are created as large lot subdivision maps are recorded, and then small lot final maps are recorded, defining individual buildable residential lots.

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Original Parcels
Original parcels are assigned a maximum annual special tax using Attachment 1 of the RMA. Attachment 1 (Table 5 of this document) shows the total maximum annual special tax and maximum annual special tax per unit or per acre for original parcels.

Successor Parcels
Successor parcels are created when original parcels are subdivided by the recording of large lot subdivision maps, and further subdivided into buildable residential lots. The RMA provides specific detail and definitions used in allocating the maximum annual special tax to parcels in their final use, whether as residential or nonresidential parcels.

Attachment 1 (Table 5 of this document) shows the maximum annual special tax for planned large lot parcels. Each large lot is assigned one tax category, the number of planned residential units, and a maximum annual special tax per unit or per acre. The maximum annual special tax for a large lot parcel is the sum of the number of units in the tax category multiplied by the maximum annual special tax for the tax category.

If fewer units are realized at the recordation of a final map defining buildable lots than shown in Table 5, the maximum annual special tax for the large lot parcel is divided by the actual number of residential units created by the final map to determine the maximum annual special tax per unit. If more residential units are created by a final map than shown in Table 5, the maximum annual special tax per unit is that amount shown in Table 5.

The RMA is structured to ensure that the maximum annual special tax for a large lot is not reduced over time by anticipated development of each large lot. The special tax revenue for large lot parcels may increase if higher densities are realized over time.

A f f o rd a b l e U n i t s
The RMA recognizes affordable housing units may be built in the CFD. HDR units are assigned a maximum annual special tax rate of zero. MDR affordable units are assigned a maximum annual special tax that is 50-percent of the amount assigned to market rate MDR units. An affordable unit that becomes a marketrate unit will be assigned a maximum annual special tax based on the instruction in Section 4.e of the RMA.

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T r a n s f e r o f t h e A s s ig n e d M a x im um
A n n u a l Sp e c i a l T a x
The City may, in its sole discretion, allow for a transfer of the maximum annual special tax from one large lot parcel to another. Such a transfer shall be allowed only if (1) all adjustments are agreed to in writing by the affected property owners and the Chief Financial Officer and (2) there is no reduction in the CFD maximum annual special tax revenues as a result of the transfer. Provisions for such a transfer are discussed in Section 4.f of the RMA.

C o n v e r s i o n o f a T a x -E x em p t P a r c e l to a T a x ab l e P a r c e l
If a tax-exempt parcel is not needed for public use or other nontaxable use and is converted to a taxable use or transferred to a private owner, it shall become subject to the special tax. The maximum annual special tax for the newly assigned tax category for such a parcel is determined using the provisions of Sections 4 and 5 of the RMA.

T a x ab l e P a r c e l s A cq u i r e d b y a P u b l i c A g e n c y
A taxable parcel that is acquired by a public agency after the CFD is formed will be determined to be a tax-exempt parcel.

D e t e rm i n a t i o n o f P a r c e l s S ub j e c t t o t h e S p e c i a l T a x
By June 30 of each fiscal year, using the definitions in Section 2 of the RMA, the parcel records of the Assessor’s Secured Tax Roll as of January 1, and other City development approval records, the Administrator shall cause:

1. Each parcel to be classified as a Taxable Parcel or Tax-Exempt Parcel.

2. Each parcel to be classified as a Developed Parcel, a Final Use Small Lot Parcel, a Small Lot Tentative Map Parcel, a Large Lot Parcel (including Remainder Parcels), or an Undeveloped Parcel.

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S e t t i ng t h e S p e c i a l T a x L e v y f o r T a x a b l e P a r c e l s
To determine the annual levy, the Administrator will use the process presented in Section 6 of the RMA. In general, the provisions of Section 6 describe the following procedures to set the annual special tax levy for each taxable parcel:
• First, the Administrator must compute the annual costs using the definitions in Section 2 of the RMA. Next, the Administrator shall levy the special tax proportionately on all developed parcels, up to the amount of annual costs, or 100 percent of the maximum special tax for developed property, whichever is less.
• If additional revenue is needed for annual costs, the Administrator shall levy the special tax proportionately on all final use small lot parcels, such that when added to the levy on developed parcels, is up to the amount of annual costs, or up to 100 percent of the maximum special tax for final use small lot parcels, whichever is less.
• If additional revenue is needed for annual costs, the Administrator shall levy the special tax proportionately on all small lot tentative map parcels, such that when added to the levy on developed parcels, is up to the amount of annual costs, or up to 100 percent of the maximum special tax for small lot tentative map parcels, whichever is less.
• If additional revenue is needed for annual costs, the Administrator shall levy the special tax proportionately on all large lot parcels, such that when added to the levies on parcels described above, is up to the amount of annual costs, or up to 100 percent of the maximum special tax for large lot parcels, whichever is less.
• If additional revenue is needed for annual costs, the Administrator shall levy the special tax proportionately on all undeveloped parcels, such that when added to the levies on parcels described above, is up to the amount of annual costs, or up to 100 percent of the maximum special tax for large lot parcels, whichever is less.

Once the special tax levy is determined for a fiscal year, the Administrator creates the tax schedule to deliver to the County Auditor-Controller.

P r e p a ym e n t o f t h e Sp e c i a l T a x
O b l ig a t i o n
The special tax obligation may not be prepaid.

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I n t e rp r e t a t i o n , A p p l i c a t i o n , a nd A p p e a l o f Sp e c i a l T a x F o rm u l a a n d P r o c e d u r e s Any taxpayer who feels the amount of the special tax assigned to a parcel is in error may file a notice with the Administrator appealing the levy of the special tax. The Administrator then will promptly review the appeal and, if necessary, meet with the applicant. If the Administrator verifies that the tax should be modified or changed, the special tax levy will be corrected and, if applicable in any case, a credit or refund will be granted.

Interpretations may be made by the City, without resolution or ordinance of the Council, for purposes of clarifying any vagueness or ambiguity as it relates to the special tax rate, the method of apportionment, the classification of properties, or any definition applicable to the CFD.

Without Council approval, the Finance Director may make minor, non-substantive administrative and technical changes to the provisions of the RMA that do not materially affect the rate, the method of apportionment, or the manner of collection of the special tax for purposes of administrative efficiency or convenience or to comply with new applicable federal, state, or local law.

M a n n e r o f C o l l e c t i o n
The special tax will be collected in the same manner and at the same time as ad valorem property taxes. As specified in Section 9 of the RMA, the Administrator or its designee may directly bill the special tax and may collect the special tax at a different time, such as on a monthly or other periodic basis, or in a different manner, if necessary, to meet the City’s financial obligations.

EXHIBITS:

Exhibit A: Rate, Method of Apportionment, and
Manner of Collection of Special Tax
Exhibit B: List of Authorized
Facilities and Services
EXHIBIT A:

Rate, Method of Apportionment, and
Manner of Collection of Special Tax
Economic & Planning Systems, Inc. (EPS) A-1 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx

EXHIBIT A
City of Roseville
Amoruso Ranch Community Facilities District No. 2
(Public Services)
Placer County, California

RATE, METHOD OF APPORTIONMENT, AND

MANNER OF COLLECTION OF SPECIAL TAX
1 . B a s i s o f S p e c i a l T a x L e v y
A Special Tax authorized under the Mello-Roos Community Facilities Act of 1982 (Act) applicable to the land in the City of Roseville Amoruso Ranch Community Facilities District No. 2 (Public Services) shall be levied and collected according to the tax liability determined by the City through the application of the appropriate amount or rate, as described below. 2 . D e f i n i t i o n s
“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 or other Development Plan.
“Act” means the Mello-Roos Community Facilities Act of 1982, as amended, Section 53311 and following of the California Government Code.
“Administrative Expenses” mean the actual or estimated costs incurred by the City to form the CFD and to determine, levy, and collect the Special Taxes, including compensation of City employees for administrative work performed in relation to the CFD, the fees of consultants and legal counsel, the costs of collecting installments of the Special Taxes on the general tax rolls, preparation of required reports, the cost of GIS mapping services, and any other costs required to administer the CFD as determined by the City.
“Administrator” means a City official in the Finance Department or their designee responsible for determining the levy and collection of the Special Taxes. “Affordable Housing Director” means, at any point in time, the person in the City who serves as head of the department that oversees the City’s affordable housing program. “Affordable Unit” means a Unit built on a Residential Use Parcel for which an Affordable Unit agreement has been entered into for the property designating the Unit as affordable or is determined to be exempt from the Special Tax under applicable law. A Multifamily For Rent Parcel may have only a portion of the Units assigned as Affordable Units. The City Manager, or their designee, shall determine which Units are designated as Affordable Units and maintain an Affordable Unit listing, which shall contain all designated buildable parcels by tract and lot Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-2 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx number and, in the case of Large Lot Parcels remaining before May 1 of the preceding Fiscal Year, the number of designated Affordable Units for each such Large Lot Parcel; all entries shall indicate the effective date of designation. The Affordable Unit listing also shall be updated to reflect those Units no longer qualifying as Affordable Units, also known as Market-Rate Units.

The Affordable Unit listing, which shall contain all qualifying Affordable Units as of April 30, shall be made available to the Administrator by July 1 of each year for purposes of determining the Maximum Annual Special Tax for Parcels pursuant to Section 4. “Annexation Parcels” mean a Parcel or Parcels annexed into the CFD after formation. The Maximum Annual Special Tax will be assigned to such Parcels using the provisions of Section 4.c of this RMA. Annexation Parcels may be assigned a different Maximum Annual Special Tax Rate or Maximum Annual Special Tax per Parcel using a methodology different from other Parcels in the CFD and may be placed in an area designated as a separate zone of the CFD, all of which shall be set forth in revised attachments hereto as needed, without further CFD proceedings. “Annual Costs” mean, for any Fiscal Year, the total of the following items: (1) Authorized Services; (2) Administrative Expenses; and (3) any amounts needed to cure actual or estimated delinquencies in Special Taxes for the current or previous Fiscal Year. “Assessor’s Parcel” means a lot or Parcel with an assigned Assessor’s Parcel Number in the maps used by the County Assessor in preparing the tax roll. “Assessor’s Parcel Map” means an official map of the County Assessor designating Parcels by Assessor’s Parcel Number.
“Assessor's Parcel Number” means the Parcel and Parcel Number as assigned by the County Assessor on the equalized tax roll.
“Assigned Maximum Annual Special Tax” means the Maximum Annual Special Tax assigned to each Large Lot Parcel that is an Original Parcel based on the Expected Land Uses at CFD formation, as shown in Attachment 1. For any Annexation Parcels that do not have approved Large Lot Parcels, Expected Land Uses will be based on the approved Specific Plan land uses for each Assessor’s Parcel that is annexed. In this instance, the Assigned Maximum Annual Special Tax will be assigned to Assessor Parcel Number(s) and added to Attachment 1. “Authorized Services” mean those services listed in the resolution forming the CFD. “Base Year” means the Fiscal Year beginning July 1, 2023, and ending June 30, 2024. “Building Permit” means a permit issued by the City for construction of a Residential Use or Nonresidential Use structure.
“Business Professional” means a Parcel or Parcels zoned to provide for a wide variety of office uses and other uses related to and supporting office uses. “CFD” means the City of Roseville Amoruso Ranch Community Facilities District No. 2 (Public Services) , Placer County, California.
“Chief Financial Officer” means the Chief Financial Officer for the City, or their designee. “City” means the City of Roseville in Placer County, California.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-3 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx “Community Commercial” means a Parcel or Parcels zoned to serve the principal retail shopping needs of the entire community by providing areas for shopping centers and other retail and service uses.
“Council” means the City Council of the City acting for the CFD under the Act. “County” means the County of Placer, California.
“Developed Parcel” means, in any Fiscal Year, any Taxable Parcel for which a Building Permit was issued before May 1 of the preceding Fiscal Year for Residential Uses on Single-Family Parcels, Multifamily For-Rent Parcels, Multifamily For-Sale Parcels, or for Nonresidential Uses on Nonresidential Use Parcels.
“Development Plan” means a condominium plan, apartment plan, site plan, or other development plan that identifies such information as the type of structure, Acreage, square footage, or number of Units that are approved to be developed on a Single-Family Parcel, Multifamily For-Rent Parcels, Multifamily For-Sale Parcels, and Nonresidential Parcels. “Expected Land Use(s)” mean(s) the total number of Units or Acres of each land use type by Tax Category expected in each Large Lot Parcel and Original Parcel at CFD formation as identified in Attachment 1 of this RMA. Future Annexation Parcels may not have approved Large Lot Parcels with an assigned total number of Units. Such Annexation Parcels will be assigned an Assigned Maximum Annual Special tax per Unit or per Acre and added to Attachment 1. “Final Use Small Lot Parcel” means a Parcel designated for development as a single-family residence, which is part of a Final Small Lot Subdivision Map. “Final Small Lot Subdivision Map” means a recorded map designating the final Parcel subdivision for individual Single-Family Parcels.
“Fiscal Year” means the period starting July 1 and ending the following June 30. “High-Density Residential” means, based on the Amoruso Ranch Specific Plan, a land use designation that primarily accommodates attached housing but, depending on the Unit type, could also include detached housing, within the density range of 13.0 or greater dwelling units per gross developable Acre. Typical housing product types include detached townhomes, courtyard townhomes/condominiums, garden-style apartments, and podium-design apartments/condominiums.
“Large Lot Parcel” means a Parcel created by a Large Lot Subdivision Map. “Large Lot Subdivision Map” means a recorded subdivision map creating Parcels by land use.

However, the Large Lot Subdivision Map does not delineate Single-Family Parcels. A Final Small Lot Subdivision Map will create individual Single-Family Parcels. “Light Industrial” mean Parcels zoned by the City as Light Industrial (Tech./Business Park). “Low-Density Residential” means, based on the Amoruso Ranch Specific Plan, a land use designation that supports single-family detached homes on conventional lots within the density range of up to 6.9 dwelling units per gross developable Acre. Typical housing product types include standard, alley-loaded, or clustered, single-family detached Units.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-4 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx “Market-Rate Unit” means a Unit that is not an Affordable Unit. “Maximum Annual CFD Special Tax Revenue” means the sum of the Maximum Annual Special Tax levied on all Taxable Parcels in the CFD in a Fiscal Year. “Maximum Annual Special Tax” means the greatest amount of Special Tax that can be levied against a Parcel in a given Fiscal Year, as shown in Attachments 1 and 2. “Maximum Annual Special Tax Rate” means the rate of Maximum Annual Special Tax charged per Unit or per Acre, as shown in Attachments 1 and 2.
“Maximum Annual Special Tax Revenue” means the greatest amount of revenue that can be collected in total from a group of Parcels (such as Developed Parcels) by levying the Maximum Annual Special Tax.
“Medium-Density Residential” means, based on the Amoruso Ranch Specific Plan, a land use designation that accommodates both single-family detached homes and attached homes within the density range of 7.0 to 12.9 dwelling units per gross developable Acre. Typical housing product types include standard or alley-loaded lots, courtyard lots, green court lots, auto courts, alley clusters, zero-lot lines, or z-shaped lots. In addition, duet/half-plex homes, townhomes, or condominiums may be accommodated in Medium-Density Residential areas. “Mixed-Use” means a Parcel or Parcels designated for a combination of Residential Uses and Nonresidential Uses.
“Multifamily For-Rent” or “Multifamily For-Rent Parcel” means any Parcel designated or developed for more than one residential dwelling Unit per Parcel, and where such Units initially are offered for rent to the general public and cannot be purchased by individual homeowners.

Such uses may consist of apartments or structures such as duplexes or triplexes, including land uses defined as High-Density Residential. Each residential dwelling Unit in Multifamily For-Rent Parcels is not expected to have its own distinct Assessor’s Parcel Number. “Multifamily For-Sale” or “Multifamily For-Sale Parcel” means any Parcel designated or developed for more than one residential dwelling Unit in a single building or structure and that may share at least one common wall where such units are not initially offered for rent to the general public and initially may be offered for sale to individual homeowners. Such uses may consist of condominiums or buildings such as half-plexes or time-share units, including land uses defined as High-Density Residential. Multifamily For-Sale Parcels are anticipated to have their own distinct Assessor’s Parcel Number as is the case in residential condominium projects. Once designated as Multifamily For-Sale or a Multifamily For-Sale Parcel, the Parcel shall remain so designated unless the original structures are demolished. “Nonresidential Use” means a Taxable Parcel with land uses other than Residential Uses that may include Business Professional, Community Commercial, Light Industrial, and Mixed-Use. “Original Parcel” means a Taxable Parcel identified in Attachment 1 (and shown in Map 1) at formation of the CFD. Attachment 1 and Map 1 shall be updated, or additional maps may be added with each new annexation into the CFD.
“Parcel” means any Assessor’s Parcel in the CFD based on the equalized tax rolls of the County as of January 1 of each Fiscal Year.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-5 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx “Proportionately” means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Developed Parcels. For Final Use Small Lot Parcels, Proportionately means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Final Use Small Lot Parcels. For Small Lot Tentative Map Parcels, Proportionately means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Small Lot Tentative Map Parcels. For Large Lot Parcels, Proportionately means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Large Lot Parcels.

For Undeveloped Parcels, Proportionately means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Undeveloped Parcels. “Public Parcel” means any Parcel that is or is intended to be publicly owned, as designated in any final map that is normally exempt from the levy of general ad valorem property taxes under California law, including public streets; schools; parks; and public drainageways, landscaping, wetlands, greenbelts, and open space.
“Remainder Parcel” means a portion of land that is created as a result of the recording of a Large Lot Parcel Map or Final Small Lot Subdivision Map, which results in a designated remainder as defined in Government Code Section 66424.6(a). Such a Remainder Parcel may contain taxable and tax-exempt uses, such as Residential Uses, and Public Parcels, such as park sites.

Once designated as a Remainder Parcel, such Parcel will be considered a Large Lot Parcel for the purposes of future Subdivisions and for the provisions of Sections 4 through 6. “Residential Use” means a Parcel designated for residential use, such as single-family residential Units, residential condominiums, townhouses, or apartments that would be included in the definitions of Low-Density Residential, Medium-Density Residential or High-Density Residential.
“RMA” means this Rate, Method of Apportionment, and Manner of Collection of Special Tax. “Single-Family Parcel” means, in any Fiscal Year, all Parcels in the CFD for which a building permit was issued or may be issued for construction of a Unit that is a single-family residential, residential condominium, or townhouse Unit.
“Small Lot Tentative Map” means a map that is approved by the City for the purpose of showing the design of a proposed Subdivision, including the individual buildable lots expected in the Subdivision, as well as the conditions pertaining thereto. A Small Lot Tentative Map is not based on a detailed survey of the property in the map and is not recorded at the County Recorder’s Office to create legal lots.
“Small Lot Tentative Map Parcel” means, in any Fiscal Year, all Parcels included in a Small Lot Tentative Map that was approved before May 1 of the prior Fiscal Year and which have not yet become a Final Use Small Lot Parcel or a Developed Parcel. “Special Tax(es)” mean(s) any tax levy under the Act in the CFD. “Subdivision” or “Subdivided” means division of a Parcel into two or more Parcels through Parcel reconfiguration, lot-line adjustments, or the Subdivision Map Act process. A Subdivision also may include the merging of two or more Parcels to create new Parcels.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-6 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx “Successor Parcel” means a Parcel created by the Subdivision of an Original Parcel or a Successor Parcel.
“Tax Category” means the categories of taxable land uses shown in Attachments 1 and 2. “Tax Collection Schedule” means the document prepared by the Administrator for the County Auditor-Controller to use in levying and collecting the Special Taxes each Fiscal Year. “Tax Escalation Factor” means a factor not to exceed 4 percent, determined by the Administrator in any Fiscal Year following the Base Year by which the Maximum Annual Special Tax for the previous Fiscal Year will be increased to provide sufficient services for the current Fiscal Year.
“Taxable Acreage” means that area of a Parcel determined by the Administrator to become a Taxable Parcel or Parcels upon further Subdivision. An example might be that a Large Lot Parcel Map creates a Remainder Parcel that, according to Attachment 1, contains both taxable and tax-exempt uses, such as a park site.
“Taxable Parcel” means any Parcel that is not a Tax-Exempt Parcel. “Tax-Exempt Parcel” means a Parcel not subject to the Special Tax. Tax-Exempt Parcels include (a) Public Parcels, (b) Parcels owned by the City, school districts, special districts, or the state or federal government, and (c) Affordable Units.

Certain privately owned Parcels also may be exempt from the levy of Annual Special Taxes, including common areas owned by homeowners’ associations or property owner associations, wetlands, detention basins, water quality ponds, and open space, as determined by the Administrator.
“Undeveloped Parcel” means a Taxable Parcel that is not a Developed Parcel, Final Use Small Lot Parcel, Small Lot Tentative Map Parcel, or a Large Lot Parcel. “Unit” means, for a Single-Family Parcel, the individual residential Unit on such Parcel or, for a Multifamily For-Rent Parcel or Multifamily For-Sale Parcel, an individual residential Unit in a multifamily building.
3 . D u r a t i o n o f t h e S p e c i a l T a x
Parcels in the CFD will remain subject to the Special Tax in perpetuity.

If the Special Tax ceases to be levied, the City will direct the County Recorder to record a Notice of Cessation of Special Tax. Such notice will state that the obligation to pay the Special Tax has ceased and the lien imposed by the Notice of Special Tax Lien is extinguished. The Notice of Cessation of Special Tax, in addition, will identify the book and page of the Book of Maps of Assessment and Community Facilities Districts where the map of the boundaries of the CFD is recorded.
4 . A dm i n i s t r a t i v e T a s k s
Tasks required of the Administrator are discussed below:

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-7 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx a. Annual Special Tax Escalation. The Administrator shall increase the Maximum Annual Special Tax by the Tax Escalation Factor in each Fiscal Year following the Base Year. b. Assignment of the Maximum Annual Special Tax to Original Parcels. Attachment 1 identifies the Assigned Maximum Annual Special Tax for each Original Parcel at CFD formation, which is determined for each Large Lot Parcel based on the Expected Land Uses in each Large Lot Parcel at CFD Formation. Original Parcels are identified by Large Lot Number in Map 1. The Assigned Maximum Annual Special Tax shall continue to apply to the geographic area to which it was assigned. If, before further Subdivision, the Administrator determines there are multiple Assessor’s Parcels in a Large Lot Parcel, the Administrator shall assign the Maximum Annual Special Tax to each Assessor’s Parcel on a pro rata basis to all Assessor’s Parcels in that Large Lot Parcel based on the percentage share of Taxable Acreage identified for each Assessor’s Parcel. Similarly, if the Administrator determines there are multiple Large Lot Parcels in an Assessor’s Parcel, the Maximum Annual Special Tax shall equal the sum of the Assigned Maximum Annual Special Tax for all Large Lot Parcels in that Assessor’s Parcel. c. Assignment of the Maximum Annual Special Tax to Annexation Parcels. If Parcels are annexed into the CFD after formation, the Maximum Annual Special Tax shall be assigned to these Annexation Parcels using the definitions in Section 2 and the Maximum Annual Special Tax per Unit or Acre shown in Attachment 2, as adjusted by the Tax Escalation Factor applied by the Administrator, unless the Annexation Parcels are annexed with a new set of Maximum Annual Special Taxes under a new zone. Attachment 1 shall be amended, or a new attachment created, to include the Annexation Parcels and, if necessary, the applicable Special Taxes by zone. If new Maximum Annual Special Taxes are created, Attachments 1 and 2 should be amended to reflect the Maximum Annual Special Taxes and zone(s) for the Annexation Parcels. Once annexed, these annexed Parcels shall be considered Original and Successor Parcels and will be subject to the same procedures for assigning the Maximum Annual Special Tax to Successor Parcels described in Section 4.d. The owner of the Annexation Parcels shall be responsible for paying all costs associated with annexing the Annexation Parcels to the CFD, but otherwise shall not be required to pay any other charge or fee in connection with or as a condition of such annexation unless otherwise agreed to by the owner of the Annexation Parcel in connection with the annexation. d. Assignment of the Maximum Annual Special Tax to Successor Parcels. As Original Parcels and Successor Parcels are created through recordation of Final Small Lot Subdivision Maps, lot line adjustments or other Parcel amendments through the Subdivision Map Act process, the Administrator shall use the following steps to assign the Maximum Annual Special Tax to new Successor Parcels. As necessary, the assignment of the Maximum Annual Special Tax to Successor Parcels should use the Maximum Annual Special Tax Rates within which the Original Parcel and Successor Parcel resides. As a result of each assignment of the Maximum Annual Special Tax upon Subdivision of an Original Parcel or Successor Parcel, the sum of the Maximum Annual Special Taxes assigned to the newly created Taxable Parcels shall never be less, but may be greater, than the Assigned Maximum Annual Special Tax for that Original Parcel or Successor Parcel.

1. If an Original Parcel or Successor Parcel is Fully Subdivided into Single-Family Parcels with No Remainder Parcel(s). There shall be no net loss of Maximum CFD Special Tax Revenue as a result of the assignment of the Maximum Annual Special Tax to Single- Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-8 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx Family Parcels. The Administrator shall use the following procedures to assign the Maximum Annual Special Tax to Single-Family Parcels. All references to Maximum Annual Special Taxes in the attachments are subject to application of the Tax Escalation Factor by the Administrator:

A. Multiply the Maximum Annual Special Tax per Unit by Tax Category from Attachment 2 by the number of Units for each Single-Family Parcel created by the Subdivision. Sum the Maximum Annual Special Taxes for all Single-Family Parcels created by the Subdivision.

B. If the sum of Maximum Annual Special Taxes calculated in Step 4.d.1.A above is equal to or greater than the Assigned Maximum Annual Special Tax for the Original or Successor Parcel that was Subdivided, assign the Maximum Annual Special Tax per Unit by Tax Category as calculated in Step 4.d.1.A above to each Single-Family Parcel created by the Subdivision.

C. If the sum of Maximum Annual Special Taxes calculated in Step 4.d.1.A above is less than the Assigned Maximum Annual Special Tax for the Original or Successor Parcel that was Subdivided, Proportionately increase the Maximum Annual Special Tax per Unit for all Units until the sum of resulting Maximum Annual Special Taxes from all Units equals the Assigned Maximum Annual Special Tax for the Original or Successor Parcel that was Subdivided. Assign the Maximum Annual Special Tax calculated in this step to each new Single-Family Parcel created by the Subdivision.

2. If Original or Successor Parcel Is Subdivided into Single-Family Parcels and One or More Remainder Parcels. When an Original or Successor Parcel is Subdivided into SingleFamily Parcels and one or more Large Lot Parcels (or Remainder Parcels), the Maximum Annual Special Tax is assigned to the Single-Family Parcels and Large Lot Parcels created by the Subdivision in the following manner:

A. Apportion the Assigned Maximum Annual Special Tax to the area(s) that is/are being Subdivided into Single-Family Parcels and to the area(s) that will be Remainder Parcel(s) on a pro rata basis, based on the percentage share of Taxable Acreage represented by each such area as compared to the total area of the Original or Successor Parcel.

B. For each area Subdivided into Single-Family Parcels, multiply the Maximum Annual Special Tax per Unit by Tax Category from Attachment 2 by the number of Units for each Single-Family Parcel created by the Subdivision. Sum the Maximum Annual Special Taxes for all Single-Family Parcels created by the Subdivision.

C. For each area Subdivided into Single-Family Parcels, if the sum of Maximum Annual Special Taxes calculated in Step 4.d.2.B above is equal to or greater than the Assigned Maximum Annual Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels, assign the Maximum Annual Special Tax per Unit by Tax Category as calculated in Step 4.d.2.B above to each Single-Family Parcel created by the Subdivision.

D. For each area Subdivided into Single-Family Parcels, if the sum of Maximum Annual Special Taxes calculated in Step 4.d.2.B above is less than the Assigned Maximum Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-9 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx Annual Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels, Proportionately increase the Maximum Annual Special Tax per Unit for all Units until the sum of resulting Maximum Annual Special Taxes from all Units equals the Assigned Maximum Annual Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels. Assign the Maximum Annual Special Tax calculated in this step to each new Single-Family Parcel created by the Subdivision.

E. For the Remainder Parcel or Parcels, identify the Maximum Annual Special Tax for the entire Original or Successor Parcel that has been Subdivided. Sum the Maximum Annual Special Tax for all Single-Family Parcels created by the Subdivision. Subtract the sum of the Maximum Annual Special Tax for all Single-Family Parcels from the Assigned Maximum Annual Special Tax for the Original or Successor Parcel being subdivided and compare it to the Maximum Annual Special Tax assigned to the Remainder Parcel or Parcels in Step 4.d.2.A. Assign to each Remainder Parcel, the lesser of the calculations in this step or in Step 4.d.2.A, but in no event less than the difference between the previously Assigned Maximum Annual Special Tax for the Original Parcel or Successor Parcel being Subdivided and the total of the Maximum Annual Special Tax for all Single-Family Parcels created by such Subdivision.

Once designated as a Remainder Parcel, such Parcel will be considered a Large Lot Parcel for the purposes of future Subdivisions and for the provisions of Sections 4 through 6.

3. If an Original or Successor Parcel designated as Nonresidential Parcel is Subdivided creating multiple Nonresidential Parcels:

A. Identify the Assigned Maximum Annual Special Tax for the Original Parcel or Successor Parcel that is being Subdivided.

B. Determine the Taxable Acreage for all new Successor Parcels being created by the Subdivision.

C. Sum the Taxable Acreage for all new Successor Parcels from Step 4.d.3.B.

D. Divide the Taxable Acreage for each Successor Parcel by the results from Step

4.d.3.C to determine the percentage allocation of the Assigned Maximum Annual Special Tax from Step 4.d.3.A.

E. Multiply the percentage derived in Step 4.d.3.D times the Assigned Maximum Annual Special Tax from Step 4.d.3.A to determine the Assigned Maximum Annual Special Tax for each Successor Parcel created by the Subdivision.

4. If an Original or Successor Parcel designated as a Multifamily For-Rent or For-Sale Parcel has a Building Permit issued:

A. Identify the Assigned Maximum Annual Special Tax per Unit for High Density Residential shown in Attachment 2.

B. Identify the number of Market Rate Units for the Parcel.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-10 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx C. For a Multifamily For-Rent Parcel, multiply the Market Rate Units times the Maximum Annual Special Tax per Unit from Step 4.d.4.A times the number of Units from Step

4.d.4.B to derive the Maximum Annual Special Tax for the Multifamily For-Rent Parcel.

D. For a Multifamily For-Sale Parcel, assign the Maximum Annual Special Tax per Unit from Step 4.d.4.A to each Market Rate Unit to derive the Maximum Annual Special Tax for each Parcel.

5. If an Original or Successor Parcel is Subdivided creating multiple land uses and Tax Categories or for any rezones of land uses on Original or Successor Parcels:

A. Identify the Assigned Maximum Annual Special Tax for the Original Parcel or Successor Parcel that is being Subdivided or rezoned.

B. For each Taxable Parcel subject to rezone or created by Subdivision multiply the Maximum Annual Special Tax per Unit or per Acre by the number of Units or by the number of Acres by the appropriate Tax Category.

C. Sum the Maximum Annual Special Tax for each Taxable Parcel and compare it to the Assigned Maximum Annual Special Tax of the Original or Successor Parcel that is subject to rezone or is being Subdivided. If the sum of Maximum Annual Special Tax for each Taxable Parcel is greater than the Assigned Maximum Annual Special Tax for the Original Parcel, the Administrator shall apply the Maximum Annual Special Tax calculated above for each Taxable Parcel.

D. If the Assigned Maximum Annual Special Tax for the Original Parcel or Successor Parcel subject to rezone or that is being Subdivided is greater than the sum of Maximum Annual Special Tax for each Taxable Parcel being created, increase Proportionately the Maximum Annual Special Tax per Unit or per Acre on each Taxable Parcel such that the sum of Maximum Annual Special Tax for all Taxable Parcels equals the Maximum Annual Special Tax for the Original Parcel. e. Affordable Units that Become Market-Rate Units. If, in any Fiscal Year, the City Manager, or his or her designee, determines that a Unit that previously had been designated as an Affordable Unit no longer qualifies as such, the Affordable Housing Director shall update the Affordable Unit listing by denoting the change in status of the Unit, together with the effective date thereof. For all Affordable Units that are converted to Market-Rate Units, such Units shall be assigned the Maximum Annual Special Tax per Unit based on their Tax Category as shown in Attachment 1, as adjusted by the Tax Escalation Factor. f. Transfer of the Assigned Maximum Annual Special Tax from One Large Lot Parcel to Another.

The Maximum Annual Special Taxes shown in Attachment 1 were determined based on the Expected Land Uses for each Large Lot Parcel shown in Attachment 1. If the number of planned residential Units or Nonresidential Acreage is transferred from one Large Lot Parcel to another before recording of a Final Small Lot Subdivision Map in any portion of the Large Lot Parcel, the City may, in its sole discretion, allow for a transfer of the Maximum Annual Special Tax from one Large Lot Parcel to another. Such a transfer shall be allowed only if (1) all adjustments are agreed to in writing by the affected property owners and the Chief Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-11 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx Financial Officer, and (2) there is no reduction in the Maximum Annual CFD Special Tax Revenues as a result of the transfer. Should a transfer result in an amendment to Attachment 1 of the Notice of Special Tax Lien, the requesting property owner shall bear the costs to affect the transfer in the CFD records and prepare the required amendments to the Notice of Special Tax Lien and Attachment 1. Before the transfer, the City may require a deposit from the requesting property owner for such costs. g. Conversion of a Tax-Exempt Parcel to a Taxable Parcel. If a Tax-Exempt Parcel fails to qualify as a Tax-Exempt Parcel it shall become subject to the Special Tax. The Maximum Annual Special Tax for the newly assigned Tax Category for such a Parcel is determined using the provisions of Sections 4 and 5.
h. Taxable Parcels That Become Tax-Exempt. A Taxable Parcel that qualifies as a Tax-Exempt Parcel shall be reclassified as a Tax-Exempt Parcel.
5 . A s s i g nm e n t o f t h e M a x im um A n n u a l S p e c i a l T a x a. Classification of Parcels. For purposes of the next Fiscal Year tax levy, by June 30 of each Fiscal Year, using the Definitions in Section 2, the Parcel records of the Assessor’s secured tax roll as of January 1, and other City development approval records, the Administrator shall cause:

1. Each Parcel to be classified as a Taxable Parcel or Tax-Exempt Parcel.

2. Each Parcel to be classified as a Developed Parcel, a Final Use Small Lot Parcel, a Small Lot Tentative Map Parcel, a Large Lot Parcel (including Remainder Parcels), or an Undeveloped Parcel.

3. Each Unit to be classified as a Market-Rate Unit or an Affordable Unit. b. Assignment of the Maximum Annual Special Tax to Taxable Parcels. The Maximum Annual Special Tax will be assigned to each Taxable Parcel each Fiscal Year using the procedures (not all steps may be applicable for each such Parcel) in Section 4. 6 . C a l c u l a t i n g A n n u a l S p e c i a l T a x e s The Administrator will compute the Annual Costs and determine the annual Special Tax levy for each Taxable Parcel based on the assignment of the Special Tax in Sections 4 and 5. All calculations and steps described in this section shall be done for all areas within the CFD. The Administrator then will determine the tax levy for each Taxable Parcel using the following process:
a. Compute the Annual Costs using the definition of Annual Costs in Section 2. b. For all Taxable Parcels, calculate the Special Tax levy for each using the following steps:

Step 1: Compute 100 percent of the Maximum Annual Special Tax Revenue for all Developed Parcels.

Step 2: Compare the Annual Costs with the amount calculated in the previous step.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-12 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx Step 3: If the Annual Costs are lower than the amount calculated in Step 1, decrease Proportionately the Maximum Annual Special Tax levy for each Developed Parcel until the revenue from the Special Tax levy equals the Annual Costs.

Step 4: If the Annual Costs are greater than the amount calculated in Step 1, levy Proportionately the Maximum Annual Special Tax for each Final Use Small Lot Parcel until the revenue from the Special Tax levy equals the Annual Costs, or 100 percent of the Maximum Annual Special Tax for all Final Use Small Lot Parcels, if needed to fund Annual Costs.

Step 5: If the Annual Costs are greater than the amount calculated in Step 1 and Step 4, levy Proportionately the Maximum Annual Special Tax for each Small Lot Tentative Map Parcel until the revenue from the Special Tax levy equals the Annual Costs, or 100 percent of the Maximum Annual Special Tax for all Small Lot Tentative Map Parcels, if needed to fund Annual Costs.

Step 6: If the Annual Costs are greater than the amount calculated in Step 1, Step 4, and Step 5, levy Proportionately the Maximum Annual Special Tax for each Large Lot Parcel until the revenue from the Special Tax levy equals the Annual Costs, or 100 percent of the Maximum Annual Special Tax for all Large Lot Parcels, if needed to fund Annual Costs.

Step 7: If the Annual Costs are greater than the amount calculated in Step 1, Step 4, Step 5, and Step 6, levy Proportionately the Maximum Annual Special Tax for each Undeveloped Parcel until the revenue from the Special Tax levy equals the Annual Costs, or 100 percent of the Maximum Annual Special Tax for all Undeveloped Parcels, if needed to fund Annual Costs.
c. Levy on each Taxable Parcel the amount calculated above. d. Prepare the Tax Collection Schedule and, unless an alternative method of collection has been selected pursuant to Section 8, send it to the County Auditor requesting that it be placed on the general, secured property tax roll for the Fiscal Year. The Tax Collection Schedule will not be sent later than the date required by the County Auditor for such inclusion.

The Administrator will make every effort to calculate the Special Tax correctly for each Parcel. It will be the burden of the taxpayer to correct any errors in determining which Parcels are subject to the tax and their Special Tax assignments. 7 . I n t e r p r e t a t i o n , A p p l i c a t i o n , a n d A p p e a l o f S p e c i a l T a x F o rm u l a a n d P r o c e d u r e s Any taxpayer who feels the amount of the Special Tax assigned to a Parcel is in error may file a notice with the Chief Financial Officer appealing the levy of the Special Tax. The Chief Financial Officer then will promptly review the appeal and, if necessary, will meet with the applicant. If the Chief Financial Officer verifies that the tax should be modified or changed, the Special Tax levy will be corrected and, if applicable in any case, a credit or refund will be granted.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-13 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx Interpretations may be made by the City, without Resolution or Ordinance of the Council, for purposes of clarifying any vagueness or ambiguity as it relates to the Special Tax rate, the method of apportionment, the classification of properties, or any definition applicable to the CFD.

Without Council approval, the Chief Financial Officer may make minor, non-substantive administrative and technical changes to the provisions of this RMA that do not materially affect the rate, method of apportionment, or manner of collection of the Special Tax for purposes of administrative efficiency or convenience or to comply with new applicable federal, state, or local law.

The City, upon request of an owner of land in the CFD that is not a Developed Parcel, also may amend this RMA in any manner acceptable to the City, without Resolution or Ordinance of the Council, upon the affirmative vote of such owner and without the vote of owners of any other land in the CFD, provided such amendment only affects such owner’s land and does not reduce the total Maximum Annual Special Tax Revenue for the CFD. 8 . M a n n e r o f C o l l e c t i o n
The Special Tax will be collected in the same manner and at the same time as ad valorem property taxes, provided, however, the Administrator or its designee may directly bill the Special Tax and may collect the Special Tax at a different time, such as on a monthly or other periodic basis, or in a different manner, if necessary, to meet the City’s financial obligations.

Attachment 1
Amoruso Ranch CFD No. 2 (Public Services)
Maximum Annual Special Tax by Large Lot - Base Year
Maximum Annual Maximum Annual
Large Planned Building Special Tax Special Tax
Lot APN Land Use Acres Units Sq. Ft. per Unit/Acre per Large Lot [1] [1]
AR-4 017-480-001-000 LDR 7.21 31 $435.57 $13,502.67
AR-5 017-480-003-000 LDR 2.39 10 $435.57 $4,355.70
AR-6 017-480-004-000 LDR 5.37 25 $435.57 $10,889.25
AR-11 017-480-023-000 LDR 8.24 38 $435.57 $16,551.66
AR-12 017-480-007-000 LDR 3.13 16 $435.57 $6,969.12
AR-13 017-480-006-000 LDR 5.39 30 $435.57 $13,067.10
AR-21 017-480-009-000 MDR 2.05 15 $435.57 $6,533.55
AR-22 017-480-010-000 LDR 6.05 32 $435.57 $13,938.24
AR-24 017-480-030-000 LDR 2.50 12 $435.57 $5,226.84
AR-25 017-480-011-000 MDR 5.29 38 $435.57 $16,551.66
AR-26 017-480-012-000 LDR 9.26 48 $435.57 $20,907.36
AR-30 017-480-013-000 LDR 2.89 13 $435.57 $5,662.41
AR-32 017-480-046-000 MDR 7.78 58 $435.57 $25,263.06
AR-33 017-480-045-000 MDR 5.14 42 $435.57 $18,293.94
AR-34 017-480-021-000 LDR 3.21 14 $435.57 $6,097.98
AR-35 017-480-019-000 LDR 4.82 20 $435.57 $8,711.40
AR-37 017-480-031-000 MDR 4.96 39 $435.57 $16,987.23
AR-64A Por. 017-480-014-000 Park 0.74 n/a $0.00 $0.00
AR-71 017-480-002-000 OS/(Paseos) 0.33 n/a $0.00 $0.00
AR-72A Por. 017-480-048-000 OS/(Paseos) 0.64 n/a $0.00 $0.00 AR-75 017-480-008-000 OS/(Paseos) 0.84 n/a $0.00 $0.00
AR-79 017-480-018-000 OS/(Paseos) 0.39 n/a $0.00 $0.00
AR-80 017-480-047-000 OS/(Paseos) 1.16 n/a $0.00 $0.00
AR-81 017-480-022-000 OS/(Paseos) 1.19 n/a $0.00 $0.00
A1-A ROW 6.30 n/a $0.00 $0.00
A2-B ROW 1.07 n/a $0.00 $0.00
A4-A ROW 7.00 n/a $0.00 $0.00
A-7 ROW 0.41 n/a $0.00 $0.00
A9-C ROW 0.13 n/a $0.00 $0.00
AR-1 017-470-001-000 LDR 20.16 70 $435.57 $30,489.90
AR-2 017-470-019-000 LDR 24.71 101 $435.57 $43,992.57
AR-3 017-470-002-000 LDR 27.26 84 $435.57 $36,587.88
AR-7 017-470-011-000 LDR 3.12 19 $435.57 $8,275.83
AR-8 017-470-014-000 LDR 8.44 56 $435.57 $24,391.92
AR-9 017-470-040-000 LDR 6.26 42 $435.57 $18,293.94
AR-10 017-470-020-000 MDR 10.53 138 $435.57 $60,108.66
AR-14 017-480-005-000 LDR 7.44 50 $435.57 $21,778.50
AR-15 017-470-036-000 LDR 7.43 49 $435.57 $21,342.93
AR-16 017-470-034-000 LDR 6.56 45 $435.57 $19,600.65
AR-17 017-470-031-000 LDR 3.62 24 $435.57 $10,453.68
AR-18 017-470-030-000 LDR 5.11 33 $435.57 $14,373.81
AR-19 017-470-028-000 HDR 9.33 230 $270.05 $62,111.50
AR-23 017-470-033-000 LDR 2.75 19 $435.57 $8,275.83
AR-27 017-480-015-000 LDR 2.40 15 $435.57 $6,533.55
AR-28 017-470-027-000 MDR 10.17 129 $435.57 $56,188.53
AR-31 017-480-016-000 LDR 4.40 27 $435.57 $11,760.39
AR-36 017-480-042-000 HDR 7.54 113 $270.05 $30,515.65
AR-38 017-470-023-000 HDR 15.07 380 $270.05 $102,619.00 AR-39 017-470-025-000 MDR 7.81 66 $435.57 $28,747.62
AR-40 017-470-024-000 LDR 14.42 81 $435.57 $35,281.17
AR-42 017-480-037-000 MDR 7.53 76 $435.57 $33,103.32
AR-43 017-480-036-000 LDR 12.12 82 $435.57 $35,716.74
AR-44 017-480-040-000 HDR 5.91 150 $270.05 $40,507.50
AR-45 017-480-041-000 MDR 7.98 94 $435.57 $40,943.58
AR-46 017-470-013-000 LDR 2.38 13 $435.57 $5,662.41
AR-50 017-470-037-000 PQP 9.59 n/a $0.00 $0.00
Prepared by EPS 4/25/2023 222064 model services 1

Attachment 1
Amoruso Ranch CFD No. 2 (Public Services)
Maximum Annual Special Tax by Large Lot - Base Year
Maximum Annual Maximum Annual
Large Planned Building Special Tax Special Tax
Lot APN Land Use Acres Units Sq. Ft. per Unit/Acre per Large Lot [1] [1]
AR-51 017-480-044-000 HDR 14.15 91 $270.05 $24,574.55
CC 105,551 $0.16 $16,888.16
MU 18,627 $0.13 $2,421.51
AR-51 Total $43,884.22
AR-52 017-480-043-000 HDR 12.97 68 $270.05 $18,363.40
CC 96,749 $0.16 $15,479.84
MU 17,073 $0.13 $2,219.49
AR-52 Total $36,062.73
AR-53 017-470-022-000 CC 23.71 n/a 238,000 $0.16 $38,080.00 AR-54 017-480-039-000 PQP 2.95 n/a $0.00 $0.00
AR-55 017-480-035-000 PQP 1.46 n/a $0.00 $0.00
AR-56 017-470-004-000 PQP 0.28 n/a $0.00 $0.00
AR-57 017-480-027-000 PQP 0.85 n/a $0.00 $0.00
AR-58 017-480-056-000 PQP 1.35 n/a $0.00 $0.00
AR-59 017-480-057-000 PQP 0.65 n/a $0.00 $0.00
AR-60 017-470-003-000 Park 1.28 n/a $0.00 $0.00
AR-61 017-470-012-000 Park 1.87 n/a $0.00 $0.00
AR-62 017-470-021-000 Park 10.34 n/a $0.00 $0.00
AR-63 017-480-028-000 Park 1.71 n/a $0.00 $0.00
AR-64B Por. 017-480-014-000 Park 1.92 n/a $0.00 $0.00
AR-66 017-480-020-000 Park 2.86 n/a $0.00 $0.00
AR-67 017-470-026-000 Park 2.02 n/a $0.00 $0.00
AR-70 017-470-005-000 OS/(Paseos) 0.57 n/a $0.00 $0.00
AR-72B Por. 017-480-048-000 OS/(Paseos) 0.34 n/a $0.00 $0.00 AR-73 017-470-035-000 OS/(Paseos) 0.97 n/a $0.00 $0.00
AR-74 017-470-041-000 OS/(Paseos) 0.59 n/a $0.00 $0.00
AR-76 017-470-032-000 OS/(Paseos) 0.33 n/a $0.00 $0.00
AR-77 017-470-029-000 OS/(Paseos) 0.94 n/a $0.00 $0.00
AR-78 017-470-038-000 OS/(Paseos) 0.49 n/a $0.00 $0.00
AR-90 017-470-009-000 OS 3.81 n/a $0.00 $0.00
AR-91 017-470-007-000 OS 4.16 n/a $0.00 $0.00
AR-92 017-480-025-000 OS 28.70 n/a $0.00 $0.00
AR-93 017-480-024-000 OS 3.10 n/a $0.00 $0.00
AR-94 017-470-016-000 OS 2.30 n/a $0.00 $0.00
AR-95 017-480-032-000 OS 2.71 n/a $0.00 $0.00
AR-96 017-480-052-000 OS 2.29 n/a $0.00 $0.00
AR-97 017-480-033-000 OS 41.68 n/a $0.00 $0.00
AR-98
017-470-010-000, 017-
470-046-000 OS 7.94 n/a $0.00 $0.00
AR-99 017-470-008-000 OS 0.50 n/a $0.00 $0.00
AR-100 017-470-006-000 OS 1.22 n/a $0.00 $0.00
AR-101 017-470-015-000 OS 0.96 n/a $0.00 $0.00
AR-102 017-470-017-000 OS/(Paseos) 0.64 n/a $0.00 $0.00 AR-103 017-470-039-000 OS/(Paseos) 0.68 n/a $0.00 $0.00 AR-104 017-470-018-000 OS/(Paseos) 0.85 n/a $0.00 $0.00 AR-105 017-480-026-000 OS 38.19 n/a $0.00 $0.00
AR-106 017-480-029-000 OS 0.66 n/a $0.00 $0.00
AR-107 017-480-017-000 OS 0.36 n/a $0.00 $0.00
AR-108 017-480-038-000 OS 0.62 n/a $0.00 $0.00
AR-109 017-480-055-000 OS 0.77 n/a $0.00 $0.00
AR-111 017-480-054-000 OS 0.19 n/a $0.00 $0.00
AR-112 017-480-053-000 OS 1.05 n/a $0.00 $0.00
AR-113 017-480-034-000 OS 1.84 n/a $0.00 $0.00
AR-114 017-480-051-000 OS 0.55 n/a $0.00 $0.00
AR-115 017-480-050-000 OS 0.73 n/a $0.00 $0.00
Prepared by EPS 4/25/2023 222064 model services 1

Attachment 1
Amoruso Ranch CFD No. 2 (Public Services)
Maximum Annual Special Tax by Large Lot - Base Year
Maximum Annual Maximum Annual
Large Planned Building Special Tax Special Tax
Lot APN Land Use Acres Units Sq. Ft. per Unit/Acre per Large Lot [1] [1]
AR-116 017-480-049-000 OS 0.26 n/a $0.00 $0.00
Westbrook Blvd 19.54 n/a $0.00 $0.00
NAPOTS 50.58 n/a $0.00 $0.00
Roads 32.01 n/a $0.00 $0.00
AR-110 20.00 1 $0.00 $0.00
Totals 709.41 2,827 $1,135,193.18
"att2"
[1] The Maximum Annual Special Tax per Unit/Acre and Maximum Annual Special Tax per Large Lot is increased by the Tax Escalation Factor in each Fiscal Year following the Base Year of FY 2023-24.

Prepared by EPS 4/25/2023 222064 model services 1
Attachment 2
Amoruso Ranch CFD No. 2 (Public Services)
Maximum Annual Special Tax by Tax Category - Base Year
Maximum Annual
Special Tax
Tax Category per Unit/Acre [1]
Residential Uses per Unit
Low Density Residential (LDR) $435.57
Medium Density Residential (MDR) $435.57
Affordable Medium Density Residential (Affordable MDR) $0.00 High Density Residential (HDR) $270.05
Affordable High Density Residential (Affordable HDR) $0.00 Nonresidential Uses per Acre
Mixed Use $0.13
Community Commercial (CC) $0.16
[1] The Maximum Annual Special Tax per Unit/Acre is increased by the Tax Escalation Factor in each Fiscal Year following the Base Year of FY 2023-24.

Prepared by EPS 4/25/2023 222064 model services 1
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
LDR/R1
LDR/R1
LDR/R1

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

MDR/RS-DS

MDR/RS-DS MDR/RS-DS

MDR/RS-DS

MDR/RS-DS
HDR/R3
HDR/R3
(AFFORDABLE)
HDR/R3
HDR/R3
(AFFORDABLE)
P/QP
P/QP
(SCHOOL)
P/QP
P/QP
(FIRE)
P/QP
CC
CMU/SA
CMU/SA
P/R
P/R
P/R
P/R
P/R
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
P/R
OS

LDR/RS-DS
OS OS
OS
OS
OS
OS
OS
OS
P/QP
P/QP
OS
OS
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
OS
OS
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)

LDR/RS-DS
AR-6

LDR/RS-DS
AR-5

LDR/RS-DS
AR-4

LDR/RS-DS
AR-11

LDR/RS-DS
AR-12
AR-21
AR-25

LDR/RS-DS
AR-34

LDR/RS-DS
AR-26

LDR/RS-DS
AR-22

LDR/RS-DS
AR-13

LDR/RS-DS
AR-30

LDR/RS-DS
AR-35

LDR/RS-DS
AR-24
AR-37
AR-32

MDR/RS-DS
AR-33
P/R
AR-66
AR-72A
OS
AR-71
OS
AR-75
OS
AR-81
OS
AR-79
OS
OS
AR-80
P/R
MDR/RS-DS AR-64A

MDR/RS-DS

MDR/RS-DS

MDR/RS-DS
LOT A1-A
LOT A7
LOT A2-B
LOT A4-A
LOT A9-C
AR-2
AR-1
AR-3
AR-9
AR-17
AR-18
AR-23
AR-16
AR-8
AR-46
AR-7
AR-14
AR-31
AR-27
AR-15
AR-43
AR-40
AR-10
AR-28 AR-39
AR-42
AR-45
AR-38
AR-19
AR-36
AR-44
AR-56
AR-50
AR-57
AR-54
AR-58
AR-53
AR-52
AR-51
AR-62
AR-61
AR-64B
AR-67
AR-63
AR-104
AR-100
AR-91
AR-90
AR-99
AR-98A
AR-94
AR-101
AR-102
AR103
AR-74
AR-77
AR-76
AR-73
AR-78
AR-113
AR-97
AR-95
AR-105
AR-92
AR-93
AR-60
AR-70
AR-106 AR-107
AR-108
AR-109
AR-111
AR-112
AR-114
AR-115
AR-55
AR-59
AR-96
LOT A9-A
AR-116
AR-98B
AR-72B
LOT A3
LOT A2-A
LOT A11
LOT A4-B
LOT A8
LOT A6
LOT A5
LOT A10
LOT A1-B
LOT A2-B
LOT A4-C
LOT A9-B
LOT A9-C

BUILDING RELATIONSHIPS ONE PROJECT AT A TIME
3301 C St, Bldg. 100-B Tel 916.341.7760
Sacramento, CA 95816 Fax 916.341.7767
Map 1
EXHIBIT B:

List of Authorized
Facilities and Services
B-1

EXHIBIT B
Amoruso Ranch
Community Facilities District No. 2 (Public Services)
City of Roseville
Placer County, California
The authorized services to be funded from the levy and collection of annual special taxes shall consist of those items set forth below, in addition to the costs associated with collecting and administering the special taxes and annual administering the CFD. The authorized services to be funded for the Amoruso Ranch Community Facilities District (CFD) No. 2 (Public Services) include these:

1. Open Space improvement, operations and management, monitoring, maintenance (including, but not limited to, general maintenance, signage, benches, striping, City owned fence maintenance, trash and debris collection, and bike trails and their appurtenances [drainage culverts or pipes from adjacent subdivisions] within open space), creation and maintenance of fire breaks, Permits, Vandalism/Graffiti, Flood Conveyance (Vegetation/tree removals), Beaver dam removals, Outfall/drainage swale maintenance, Erosion control/bank stabilization, Native planting/replanting, Pre and post emergent, environmental mitigation monitoring, and the annual review thereof, as required by the Mitigation Monitoring Plan related to the Environmental Impact Report, maintenance activities as required by the 404 permit and Open Space Overarching Maintenance & Management Plan and repair and replacement of facilities within open space areas.

2. The maintenance of on-site landscape corridors and paseos designed to serve the territory within the CFD, including, but not limited to, general maintenance, masonry walls, accent lighting, water and utility costs.

3. The maintenance of medians, entries, and entry monumentation.

4. The performance of leaf pick-up and street sweeping designed to serve the territory within the CFD, including along the following roads:
• Westbrook Boulevard.
• West Sunset Boulevard.

5. Neighborhood park maintenance, and repair and replacement.

6. Storm water management, water quality structural controls, including, but not limited to, drainage swales constructed between storm drain facilities and receiving waters, and maintenance of flood control facilities including, but not limited to, detention basins and created wetlands.

7. Bus Transfer Station, bus shelters, bus stops and any park and ride lots as well as bus signs.

B-2

8. Miscellaneous costs related to any of the items described above, including but not limited to planning, engineering, GIS, legal, and City and County administration costs.

9. The levy of special taxes to accumulate sinking funds for anticipated future repairs or replacement costs of landscape corridors, irrigation facilities, medians, entries and entry monumentation, lighting, neighborhood parks, storm water management and other facilities authorized to be maintained by the CFD or for which the City is authorized to finance services through the CFD, as determined by the Administrator.

CITY COUNCIL OF THE CITY OF ROSEVILLE
RESOLUTION NO. 23-184

A RESOLUTION OF FORMATION OF COMMUNITY FACILITIES DISTRICT City of Roseville
Amoruso Ranch Community Facilities District No. 2
(Public Services)
WHEREAS, on April 5, 2023, the City Council (the “Council”) of the City of Roseville (the “City”) adopted a resolution entitled “A Resolution of Intention to Form Amoruso Ranch Community Facilities District No. 2 (Public Services)” (the “Resolution of Intention”), stating its intention to form “City of Roseville Amoruso Ranch Community Facilities District No. 2 (Public Services)” (the “CFD”), pursuant to Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311, of the California Government Code (the “Act”); WHEREAS, the Resolution of Intention, incorporating a map of the proposed boundaries of the CFD and stating the services to be provided and the rate and method of apportionment of the special tax to be levied within the CFD to pay for the services, is on file with the City Clerk and the provisions thereof are incorporated herein by this reference as if fully set forth herein; WHEREAS, on this date, this Council held a noticed public hearing as required by the Act and the Resolution of Intention relative to the proposed formation of the CFD; WHEREAS, at the hearing all interested persons desiring to be heard on all matters pertaining to the formation of the CFD, the services to be provided therein and the levy of such special tax were heard and a full and fair hearing was held; WHEREAS, at the hearing evidence was presented to this Council on such matters before it, including a special report (the “Report”) as to the services to be provided through the CFD and the costs thereof, a copy of which is on file with the City Clerk, and this Council at the conclusion of said hearing is fully advised in the premises; and WHEREAS, written protests with respect to the formation of the CFD, the furnishing of specified types of services and the rate and method of apportionment of the special taxes have not been filed with the City Clerk by 50% or more of the registered voters residing within the territory of the CFD or property owners of one-half or more of the area of land within the CFD and not exempt from the proposed special taxes.

NOW, THEREFORE, be it resolved by the City Council of the City of Roseville:

1. Recitals Correct. The foregoing recitals are true and correct.

2. No Majority Protest. The proposed CFD and the special tax to be levied within the CFD have not been precluded by majority protest pursuant to section 53324 of the Act.

3. Prior Proceedings Valid. All prior proceedings taken by this City Council in connection with the establishment of the CFD and the levy of the special tax within the CFD 2 have been duly considered and are hereby found and determined to be valid and in conformity with the Act.

4. Name of CFD. The community facilities district designated “City of Roseville Amoruso Ranch Community Facilities District No. 2 (Public Services)” is hereby established pursuant to the Act.

5. Boundaries of CFD. The boundaries of the CFD, as set forth in the map of the CFD recorded in the Placer County Recorder’s Office on April 11, 2023 in Book 4 at Page 84 of Maps of Assessment and Community Facilities Districts as Document No. 2023-0018571, are hereby approved, are incorporated herein by reference and shall be the boundaries of the CFD.

6. Description of Services. The type of public services proposed to be financed by the CFD and pursuant to the Act shall consist of those items shown in Exhibit B hereto and by this reference incorporated herein (the “Services”).

7. Special Tax.
a. Except to the extent that funds are otherwise available to the CFD to pay for the Services, a special tax (the “Special Tax”) sufficient to pay the costs thereof, secured by the recordation of a continuing lien against all non-exempt real property in the CFD, is intended to be levied annually within the CFD, and collected in the same manner as ordinary ad valorem property taxes or in such other manner as may be prescribed by this Council.
b. The proposed rate and method of apportionment of the Special Tax among the parcels of real property within the CFD, in sufficient detail to allow each landowner within the proposed CFD to estimate the maximum amount such owner will have to pay, are shown in Exhibit A attached hereto and hereby incorporated herein. As contemplated by the rate and method of apportionment of the Special Tax included as Exhibit A, parcels may annex into the CFD in the future within a different tax zone(s) and may have different maximum annual special tax rate(s).
c. This Council hereby finds that the provisions of Section 53313.6, 53313.7 and 53313.9 of the Act (relating to adjustments to ad valorem property taxes and schools financed by a community facilities district) are inapplicable to the proposed CFD. d. Except as may otherwise be provided by law or by the rate and method of apportionment of the Special Tax for the CFD, all lands owned by any public entity, including the United States, the State of California, the County and/or the City, or any departments or political subdivisions thereof, shall be omitted from the levy of the Special Tax to be made to cover the costs and expenses of the Services and the CFD.

In the event that a portion of the property within the CFD shall become for any reason exempt, wholly or in part, from the levy of the Special Tax, this Council will, on behalf of the CFD, increase the levy to the extent necessary upon the remaining property within the CFD which is not exempt in order to yield the annual expenses of the CFD, if any, subject to the provisions of the rate and method of apportionment of the Special Tax.

8. Increased Demands. It is hereby found and determined that the Services are necessary to meet increased demands placed upon local agencies, including the City, as the result of development occurring in the CFD. The Services are in addition to those provided in 3 the territory of the CFD as of the date hereof and will not supplant services already available within the territory of the CFD as of the date hereof.

9. Responsible Official. The Chief Financial Officer of the City of Roseville, 311 Vernon Street, Roseville, CA 95678, (916) 774-5313, is the officer of the City who will be responsible for preparing annually a current roll of the levy of the Special Tax obligations by assessor’s parcel number and who will be responsible for estimating future levies of the Special Tax.

10. Tax Lien. Upon recordation of a notice of special tax lien pursuant to Section 3114.5 of the California Streets and Highways Code, a continuing lien to secure each levy of the Special Tax shall attach to all nonexempt real property in the CFD and this lien shall continue in force and effect until the Special Tax obligation is prepaid and permanently satisfied and the lien canceled in accordance with law or until collection of the Special Tax by the City ceases.

11. Appropriations Limit. In accordance with the Act, the initial annual appropriations limit, as defined by subdivision (h) of Section 8 of Article XIII B of the California Constitution, of the CFD is hereby preliminarily established at $2,400,000 and such appropriations limit shall be submitted to the voters of the CFD as hereafter provided. The proposition establishing such annual appropriations limit shall become effective if approved by the qualified electors voting thereon and shall be adjusted in accordance with the applicable provisions of the Act and the Constitution.

12. Election. Pursuant to the provisions of the Act, the proposition of the levy of the Special Tax and the proposition of the establishment of the appropriations limit specified above shall be submitted to the qualified electors of the CFD at an election the time, place and conditions of which election shall be as specified by a separate resolution of this Council.

13. Effective Date. This resolution shall take effect upon its adoption. * * * * * *
4 I hereby certify that the foregoing Resolution was duly adopted by the City Council of the City of Roseville, California, at a regularly scheduled meeting thereof, held on the day of 2023, by the following vote of the City Council:

AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
ABSTAIN: COUNCILMEMBERS
Mayor
ATTEST:

City Clerk of the City of Roseville
Economic & Planning Systems, Inc. (EPS) A-1 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx

EXHIBIT A
City of Roseville
Amoruso Ranch Community Facilities District No. 2
(Public Services)
Placer County, California

RATE, METHOD OF APPORTIONMENT, AND

MANNER OF COLLECTION OF SPECIAL TAX
1 . Ba s i s o f Sp e c ial T a x L e v y
A Special Tax authorized under the Mello-Roos Community Facilities Act of 1982 (Act) applicable to the land in the City of Roseville Amoruso Ranch Community Facilities District No. 2 (Public Services) shall be levied and collected according to the tax liability determined by the City through the application of the appropriate amount or rate, as described below. 2 . Definitions
“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 or other Development Plan.
“Act” means the Mello-Roos Community Facilities Act of 1982, as amended, Section 53311 and following of the California Government Code.
“Administrative Expenses” mean the actual or estimated costs incurred by the City to form the CFD and to determine, levy, and collect the Special Taxes, including compensation of City employees for administrative work performed in relation to the CFD, the fees of consultantsand legal counsel, the costs of collecting installments of the Special Taxes on the general tax rolls, preparation of required reports, the cost of GIS mapping services, and any other costs required to administer the CFD as determined by the City.
“Administrator” means a City official in the Finance Department or their designee responsible for determining the levy and collection of the Special Taxes. “Affordable Housing Director” means, at any point in time, the person in the City who serves as head of the department that oversees the City’s affordable housing program. “Affordable Unit” means a Unit built on a Residential Use Parcel for which an Affordable Unit agreement has been entered into for the property designating the Unit as affordable or is determined to be exempt from the Special Tax under applicable law. A Multifamily For Rent Parcel may have only a portion of the Units assigned as Affordable Units. The City Manager, or their designee, shall determine which Units are designated as Affordable Units and maintain an Affordable Unit listing, which shall contain all designated buildable parcels by tract and lot Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-2 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx number and, in the case of Large Lot Parcels remaining before May 1 of the preceding Fiscal Year, the number of designated Affordable Units for each such Large Lot Parcel; all entries shall indicate the effective date of designation. The Affordable Unit listing also shall be updated to reflect those Units no longer qualifying as Affordable Units, also known as Market-Rate Units.

The Affordable Unit listing, which shall contain all qualifying Affordable Units as of April 30, shall be made available to the Administrator by July 1 of each year for purposes of determining the Maximum Annual Special Tax for Parcels pursuant to Section 4. “Annexation Parcels” mean a Parcel or Parcels annexed into the CFD after formation. The Maximum Annual Special Tax will be assigned to such Parcels using the provisions of Section 4.c of this RMA. Annexation Parcels may be assigned a different Maximum Annual Special Tax Rate or Maximum Annual Special Tax per Parcel using a methodology different from other Parcels in the CFD and may be placed in an area designated as a separate zone of the CFD, all of which shall be set forth in revised attachments hereto as needed, without further CFD proceedings. “Annual Costs” mean, for any Fiscal Year, the total of the following items: (1) Authorized Services; (2) Administrative Expenses; and (3) any amounts needed to cure actual or estimated delinquencies in Special Taxes for the current or previous Fiscal Year. “Assessor’s Parcel” means a lot or Parcel with an assigned Assessor’s Parcel Number in the maps used by the County Assessor in preparing the tax roll. “Assessor’s Parcel Map” means an official map of the County Assessor designating Parcels by Assessor’s Parcel Number.
“Assessor's Parcel Number” means the Parcel and Parcel Number as assigned by the County Assessor on the equalized tax roll.
“Assigned Maximum Annual Special Tax” means the Maximum Annual Special Tax assigned to each Large Lot Parcel that is an Original Parcel based on the Expected Land Uses at CFD formation, as shown in Attachment 1. For any Annexation Parcels that do not have approved Large Lot Parcels, Expected Land Uses will be based on the approved Specific Plan land uses for each Assessor’s Parcel that is annexed. In this instance, the Assigned Maximum Annual Special Tax will be assigned to Assessor Parcel Number(s) and added to Attachment 1. “Authorized Services” mean those services listed in the resolution forming the CFD. “Base Year” means the Fiscal Year beginning July 1, 2023, and ending June 30, 2024. “Building Permit” means a permit issued by the City for construction of a Residential Use or Nonresidential Use structure.
“Business Professional” means a Parcel or Parcels zoned to provide for a wide variety of office uses and other uses related to and supporting office uses. “CFD” means the City of Roseville Amoruso Ranch Community Facilities District No. 2 (Public Services) , Placer County, California.
“Chief Financial Officer” means the Chief Financial Officer for the City, or their designee. “City” means the City of Roseville in Placer County, California.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-3 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx “Community Commercial” means a Parcel or Parcels zoned to serve the principal retail shopping needs of the entire community by providing areas for shopping centers and other retail and service uses.
“Council” means the City Council of the City acting for the CFD under the Act. “County” means the County of Placer, California.
“Developed Parcel” means, in any Fiscal Year, any Taxable Parcel for which a Building Permit was issued before May 1 of the preceding Fiscal Year for Residential Uses on Single-Family Parcels, Multifamily For-Rent Parcels, Multifamily For-Sale Parcels, or for Nonresidential Uses on Nonresidential Use Parcels.
“Development Plan” means a condominium plan, apartment plan, site plan, or other development plan that identifies such information as the type of structure, Acreage, square footage, or number of Units that are approved to be developed on a Single-Family Parcel, Multifamily For-Rent Parcels, Multifamily For-Sale Parcels, and Nonresidential Parcels. “Expected Land Use(s)” mean(s) the total number of Units or Acres of each land use type by Tax Category expected in each Large Lot Parcel and Original Parcel at CFD formation asidentified in Attachment 1 of this RMA. Future Annexation Parcels may not have approved Large Lot Parcels with an assigned total number of Units. Such Annexation Parcels will be assigned an Assigned Maximum Annual Special tax per Unit or per Acre and added to Attachment 1. “Final Use Small Lot Parcel” means a Parcel designated for development as a single-family residence, which is part of a Final Small Lot Subdivision Map. “Final Small Lot Subdivision Map” means a recorded map designating the final Parcel subdivision for individual Single-Family Parcels.
“Fiscal Year” means the period starting July 1 and ending the following June 30. “High-Density Residential” means, based on the Amoruso Ranch Specific Plan, a land use designation that primarily accommodates attached housing but, depending on the Unit type, could also include detached housing, within the density range of 13.0 or greater dwelling units per gross developable Acre. Typical housing product types include detached townhomes, courtyard townhomes/condominiums, garden-style apartments, and podium-design apartments/condominiums.
“Large Lot Parcel” means a Parcel created by a Large Lot Subdivision Map. “Large Lot Subdivision Map” means a recorded subdivision map creating Parcels by land use.

However, the Large Lot Subdivision Map does not delineate Single-Family Parcels. A Final Small Lot Subdivision Map will create individual Single-Family Parcels. “Light Industrial” mean Parcels zoned by the City as Light Industrial (Tech./Business Park). “Low-Density Residential” means, based on the Amoruso Ranch Specific Plan, a land use designation that supports single-family detached homes on conventional lots within the density range of up to 6.9 dwelling units per gross developable Acre. Typical housing product types include standard, alley-loaded, or clustered, single-family detached Units.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-4 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx “Market-Rate Unit” means a Unit that is not an Affordable Unit. “Maximum Annual CFD Special Tax Revenue” means the sum of the Maximum Annual Special Tax levied on all Taxable Parcels in the CFD in a Fiscal Year. “Maximum Annual Special Tax” means the greatest amount of Special Tax that can be levied against a Parcel in a given Fiscal Year, as shown in Attachments 1 and 2. “Maximum Annual Special Tax Rate” means the rate of Maximum Annual Special Tax charged per Unit or per Acre, as shown in Attachments 1 and2.
“Maximum Annual Special Tax Revenue” means the greatest amount of revenue that can be collected in total from a group of Parcels (such as Developed Parcels) by levying the Maximum Annual Special Tax.
“Medium-Density Residential” means, based on the Amoruso Ranch Specific Plan, a land use designation that accommodates both single-family detached homes and attached homes within the density range of 7.0 to 12.9 dwelling units per gross developable Acre. Typical housing product types include standard or alley-loaded lots, courtyard lots, green court lots, auto courts, alley clusters, zero-lot lines, or z-shaped lots. In addition, duet/half-plex homes, townhomes, or condominiums may be accommodated in Medium-Density Residential areas. “Mixed-Use” means a Parcel or Parcels designated for a combination of Residential Uses and Nonresidential Uses.
“Multifamily For-Rent” or “Multifamily For-Rent Parcel” means any Parcel designated or developed for more than one residential dwelling Unit per Parcel, and where such Units initially are offered for rent to the general public and cannot be purchased by individual homeowners.

Such uses may consist of apartments or structures such as duplexes or triplexes, including land uses defined as High-Density Residential. Each residential dwelling Unit in Multifamily For-Rent Parcels is not expected to have its own distinct Assessor’s Parcel Number. “Multifamily For-Sale” or “Multifamily For-Sale Parcel” means any Parcel designated or developed for more than one residential dwelling Unit in a single building or structure and that may share at least one common wall where such units are not initially offered for rent to the general public and initially may be offered for sale to individual homeowners. Such uses may consist of condominiums or buildings such as half-plexes or time-share units, including landuses defined as High-Density Residential. Multifamily For-Sale Parcels are anticipated to have their own distinct Assessor’s Parcel Number as is the case in residential condominium projects. Once designated as Multifamily For-Sale or a Multifamily For-Sale Parcel, the Parcel shall remain so designated unless the original structures are demolished. “Nonresidential Use” means a Taxable Parcel with land uses other than Residential Uses that may include Business Professional, Community Commercial, Light Industrial, and Mixed-Use. “Original Parcel” means a Taxable Parcel identified in Attachment 1 (and shown in Map 1) at formation of the CFD. Attachment 1 and Map 1 shall be updated, or additional maps may be added with each new annexation into the CFD.
“Parcel” means any Assessor’s Parcel in the CFD based on the equalized tax rolls of the County as of January 1 of each Fiscal Year.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-5 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx “Proportionately” means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Developed Parcels. For Final Use Small Lot Parcels, Proportionately means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Final Use Small Lot Parcels. For Small Lot Tentative Map Parcels, Proportionately means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Small Lot Tentative Map Parcels. For Large Lot Parcels, Proportionately means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Large Lot Parcels.

For Undeveloped Parcels, Proportionately means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Undeveloped Parcels. “Public Parcel” means any Parcel that is or is intended to be publicly owned, as designated in any final map that is normally exempt from the levy of general ad valorem property taxes under California law, including public streets; schools; parks; and public drainageways, landscaping, wetlands, greenbelts, and open space.
“Remainder Parcel” means a portion of land that is created as a result of the recording of a Large Lot Parcel Map or Final Small Lot Subdivision Map, which results in a designated remainder as defined in Government Code Section 66424.6(a). Such a Remainder Parcel may contain taxable and tax-exempt uses, such as Residential Uses, and Public Parcels, such as park sites.

Once designated as a Remainder Parcel, such Parcel will be considered a Large Lot Parcel for the purposes of future Subdivisions and for the provisions of Sections 4 through 6. “Residential Use” means a Parcel designated for residential use, such as single-family residential Units, residential condominiums, townhouses, or apartments that would be includedin the definitions of Low-Density Residential, Medium-Density Residential or High-Density Residential.
“RMA” means this Rate, Method of Apportionment, and Manner of Collection of Special Tax. “Single-Family Parcel” means, in any Fiscal Year, all Parcels in the CFD for which a building permit was issued or may be issued for construction of a Unit that is a single-family residential, residential condominium, or townhouse Unit.
“Small Lot Tentative Map” means a map that is approved by the City for the purpose of showing the design of a proposed Subdivision, including the individual buildable lots expectedin the Subdivision, as well as the conditions pertaining thereto. A Small Lot Tentative Map is not based on a detailed survey of the property in the map and is not recorded at the County Recorder’s Office to create legal lots.
“Small Lot Tentative Map Parcel” means, in any Fiscal Year, all Parcels included in a Small Lot Tentative Map that was approved before May 1 of the prior Fiscal Year and which have not yet become a Final Use Small Lot Parcel or a Developed Parcel. “Special Tax(es)” mean(s) any tax levy under the Act in the CFD. “Subdivision” or “Subdivided” means division of a Parcel into two or more Parcels through Parcel reconfiguration, lot-line adjustments, or the Subdivision Map Act process. A Subdivision also may include the merging of two or more Parcels to create new Parcels.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-6 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx “Successor Parcel” means a Parcel created by the Subdivision of an Original Parcel or a Successor Parcel.
“Tax Category” means the categories of taxable land uses shown in Attachments 1 and 2. “Tax Collection Schedule” means the document prepared by the Administrator for the County Auditor-Controller to use in levying and collecting the Special Taxes each Fiscal Year. “Tax Escalation Factor” means a factor not to exceed 4 percent, determined by the Administrator in any Fiscal Year following the Base Year by which the Maximum Annual Special Tax for the previous Fiscal Year will be increased to provide sufficient services for the current Fiscal Year.
“Taxable Acreage” means that area of a Parcel determined by the Administrator to become a Taxable Parcel or Parcels upon further Subdivision. An example might be that a Large Lot Parcel Map creates a Remainder Parcel that, according to Attachment 1, contains both taxable and taxexempt uses, such as a park site. “Taxable Parcel” means any Parcel that is not a Tax-Exempt Parcel. “Tax-Exempt Parcel” means a Parcel not subject to the Special Tax. Tax-Exempt Parcels include (a) Public Parcels, (b) Parcels owned by the City, school districts, special districts, or the state or federal government, and (c) Affordable Units.

Certain privately owned Parcels also may be exempt from the levy of Annual Special Taxes, including common areas owned by homeowners’ associations or property owner associations, wetlands, detention basins, water quality ponds, and open space, as determined by the Administrator.
“Undeveloped Parcel” means a Taxable Parcel that is not a Developed Parcel, Final Use Small Lot Parcel, Small Lot Tentative Map Parcel, or a Large Lot Parcel. “Unit” means, for a Single-Family Parcel, the individual residential Unit on such Parcel or, for a Multifamily For-Rent Parcel or Multifamily For-Sale Parcel, an individual residential Unit in a multifamily building.
3 . Dur a tion o f t he Spe c ia l Ta x
Parcels in the CFD will remain subject to the Special Tax in perpetuity.

If the Special Tax ceases to be levied, the City will direct the County Recorder to record a Notice of Cessation of Special Tax. Such notice will state that the obligation to pay the Special Tax has ceased and the lien imposed by the Notice of Special Tax Lien is extinguished. The Notice of Cessation of Special Tax, in addition, will identify the book and page of the Book of Maps of Assessment and Community Facilities Districts where the map of the boundaries of the CFD is recorded.
4 . Admini s t r ative T a sk s
Tasks required of the Administrator are discussed below:

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-7 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx a. Annual Special Tax Escalation. The Administrator shall increase the Maximum Annual Special Tax by the Tax Escalation Factor in each Fiscal Year following the Base Year. b. Assignment of the Maximum Annual Special Tax to Original Parcels. Attachment 1 identifies the Assigned Maximum Annual Special Tax for each Original Parcel at CFD formation, which is determined for each Large Lot Parcel based on the Expected Land Uses in each Large Lot Parcel at CFD Formation. Original Parcels are identified by Large Lot Number in Map 1. The Assigned Maximum Annual Special Tax shall continue to apply to the geographic area to which it was assigned. If, before further Subdivision, the Administrator determines there are multiple Assessor’s Parcels in a Large Lot Parcel, the Administrator shall assign the Maximum Annual Special Tax to each Assessor’s Parcel on a pro rata basis to all Assessor’s Parcels in that Large Lot Parcel based on the percentage share of Taxable Acreage identified for each Assessor’s Parcel. Similarly, if the Administrator determines there are multiple Large Lot Parcels in an Assessor’s Parcel, the Maximum Annual Special Tax shall equal the sum of the Assigned Maximum Annual Special Tax for all Large Lot Parcels in that Assessor’s Parcel. c. Assignment of the Maximum Annual Special Tax to Annexation Parcels. If Parcels are annexed into the CFD after formation, the Maximum Annual Special Tax shall be assigned to these Annexation Parcels using the definitions in Section 2 and the Maximum Annual Special Tax per Unit or Acre shown in Attachment 2, as adjusted by the Tax Escalation Factor applied by the Administrator, unless the Annexation Parcels are annexed with a new set of Maximum Annual Special Taxes under a new zone. Attachment 1 shall be amended, or a new attachment created, to include the Annexation Parcels and, if necessary, the applicable Special Taxes by zone. If new Maximum Annual Special Taxes are created, Attachments 1 and 2 should be amended to reflect the Maximum Annual Special Taxes and zone(s) for the Annexation Parcels. Once annexed, these annexed Parcels shall be considered Original and Successor Parcels and will be subject to the same procedures for assigning the Maximum Annual Special Tax to Successor Parcels described in Section 4.d. The owner of the Annexation Parcels shall be responsible for paying all costs associated with annexing the Annexation Parcels to the CFD, but otherwise shall not be required to pay any other charge or fee in connection with or as a condition of such annexation unless otherwise agreed to by the owner of the Annexation Parcel in connection with the annexation. d. Assignment of the Maximum Annual Special Tax to Successor Parcels. As Original Parcels and Successor Parcels are created through recordation of Final Small Lot Subdivision Maps, lot line adjustments or other Parcel amendments through the Subdivision Map Act process, the Administrator shall use the following steps to assign the Maximum Annual Special Tax to new Successor Parcels. As necessary, the assignment of the Maximum Annual Special Tax to Successor Parcels should use the Maximum Annual Special Tax Rates within which the Original Parcel and Successor Parcel resides. As a result of each assignment of the Maximum Annual Special Tax upon Subdivision of an Original Parcel or Successor Parcel, the sum of the Maximum Annual Special Taxes assigned to the newly created Taxable Parcels shall never be less, but may be greater, than the Assigned Maximum Annual Special Tax for that Original Parcel or Successor Parcel.

1. If an Original Parcel or Successor Parcel is Fully Subdivided into Single-Family Parcels with No Remainder Parcel(s). There shall be no net loss of Maximum CFD Special Tax Revenue as a result of the assignment of the Maximum Annual Special Tax to Single- Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-8 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx Family Parcels. The Administrator shall use the following procedures to assign the Maximum Annual Special Tax to Single-Family Parcels. All references to Maximum Annual Special Taxes in the attachments are subject to application of the Tax Escalation Factor by the Administrator:

A. Multiply the Maximum Annual Special Tax per Unit by Tax Category from Attachment 2 by the number of Units for each Single-Family Parcel created by the Subdivision. Sum the Maximum Annual Special Taxes for all Single-Family Parcels created by the Subdivision.

B. If the sum of Maximum Annual Special Taxes calculated in Step 4.d.1.A above is equal to or greater than the Assigned Maximum Annual Special Tax for the Original or Successor Parcel that was Subdivided, assign the Maximum Annual Special Tax per Unit by Tax Category as calculated in Step 4.d.1.A above to each Single-Family Parcel created by the Subdivision.

C. If the sum of Maximum Annual Special Taxes calculated in Step 4.d.1.A above is less than the Assigned Maximum Annual Special Tax for the Original or Successor Parcel that was Subdivided, Proportionately increase the Maximum Annual Special Tax per Unit for all Units until the sum of resulting Maximum Annual Special Taxes from all Units equals the Assigned Maximum Annual Special Tax for the Original or Successor Parcel that was Subdivided. Assign the Maximum Annual Special Tax calculated in this step to each new Single-Family Parcel created by the Subdivision.

2. If Original or Successor Parcel Is Subdivided into Single-Family Parcels and One or More Remainder Parcels. When an Original or Successor Parcel is Subdivided into SingleFamily Parcels and one or more Large Lot Parcels (or Remainder Parcels), the Maximum Annual Special Tax is assigned to the Single-Family Parcels and Large Lot Parcels created by the Subdivision in the following manner:

A. Apportion the Assigned Maximum Annual Special Tax to the area(s) that is/are being Subdivided into Single-Family Parcels and to the area(s) that will be Remainder Parcel(s) on a pro rata basis, based on the percentage share of Taxable Acreage represented by each such area as compared to the total area of the Original or Successor Parcel.

B. For each area Subdivided into Single-Family Parcels, multiply the Maximum Annual Special Tax per Unit by Tax Category from Attachment 2 by the number of Units for each Single-Family Parcel created by the Subdivision. Sum the Maximum Annual Special Taxes for all Single-Family Parcels created by the Subdivision.

C. For each area Subdivided into Single-Family Parcels, if the sum of Maximum Annual Special Taxes calculated in Step 4.d.2.B above is equal to or greater than the Assigned Maximum Annual Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels, assign the Maximum Annual Special Tax per Unit by Tax Category as calculated in Step 4.d.2.B above to each Single-Family Parcel created by the Subdivision.

D. For each area Subdivided into Single-Family Parcels, if the sum of MaximumAnnual Special Taxes calculated in Step 4.d.2.B above is less than the Assigned Maximum Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-9 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx Annual Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels, Proportionately increase the Maximum Annual Special Tax per Unit for all Units until the sum of resulting Maximum Annual Special Taxes from all Units equals the Assigned Maximum Annual Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels. Assign the Maximum Annual Special Tax calculated in this step to each new Single-Family Parcel created by the Subdivision.

E. For the Remainder Parcel or Parcels, identify the Maximum Annual Special Tax for the entire Original or Successor Parcel that has been Subdivided. Sum the Maximum Annual Special Tax for all Single-Family Parcels created by the Subdivision. Subtract the sum of the Maximum Annual Special Tax for all Single-Family Parcels from the Assigned Maximum Annual Special Tax for the Original or Successor Parcel being subdivided and compare it to the Maximum Annual Special Tax assigned to the Remainder Parcel or Parcels in Step 4.d.2.A. Assign to each Remainder Parcel, the lesser of the calculations in this step or in Step 4.d.2.A, but in no event less than the difference between the previously Assigned Maximum Annual Special Tax for the Original Parcel or Successor Parcel being Subdivided and the total of the Maximum Annual Special Tax for all Single-Family Parcels created by such Subdivision.

Once designated as a Remainder Parcel, such Parcel will be considered a Large Lot Parcel for the purposes of future Subdivisions and for the provisions of Sections 4 through 6.

3. If an Original or Successor Parcel designated as Nonresidential Parcel is Subdivided creating multiple Nonresidential Parcels:

A. Identify the Assigned Maximum Annual Special Tax for the Original Parcel or Successor Parcel that is being Subdivided.

B. Determine the Taxable Acreage for all new Successor Parcels being created by the Subdivision.

C. Sum the Taxable Acreage for all new Successor Parcels from Step 4.d.3.B.

D. Divide the Taxable Acreage for each Successor Parcel by the results from Step

4.d.3.C to determine the percentage allocation of the Assigned Maximum Annual Special Tax from Step 4.d.3.A.

E. Multiply the percentage derived in Step 4.d.3.D times the Assigned Maximum Annual Special Tax from Step 4.d.3.A to determine the Assigned Maximum Annual Special Tax for each Successor Parcel created by the Subdivision.

4. If an Original or Successor Parcel designated as a Multifamily For-Rent or For-Sale Parcel has a Building Permit issued:

A. Identify the Assigned Maximum Annual Special Tax per Unit for High Density Residential shown in Attachment 2.

B. Identify the number of Market Rate Units for the Parcel.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-10 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx C. For a Multifamily For-Rent Parcel, multiply the Market Rate Units times the Maximum Annual Special Tax per Unit from Step 4.d.4.A times the number of Units from Step

4.d.4.B to derive the Maximum Annual Special Tax for the Multifamily For-Rent Parcel.

D. For a Multifamily For-Sale Parcel, assign the Maximum Annual Special Tax per Unit from Step 4.d.4.A to each Market Rate Unit to derive the Maximum Annual Special Tax for each Parcel.

5. If an Original or Successor Parcel is Subdivided creating multiple land uses and Tax Categories or for any rezones of land uses on Original or Successor Parcels:

A. Identify the Assigned Maximum Annual Special Tax for the Original Parcel or Successor Parcel that is being Subdivided or rezoned.

B. For each Taxable Parcel subject to rezone or created by Subdivision multiply the Maximum Annual Special Tax per Unit or per Acre by the number of Units or by the number of Acres by the appropriate Tax Category.

C. Sum the Maximum Annual Special Tax for each Taxable Parcel and compare it to the Assigned Maximum Annual Special Tax of the Original or Successor Parcel that is subject to rezone or is being Subdivided. If the sum of Maximum Annual Special Tax for each Taxable Parcel is greater than the Assigned Maximum Annual Special Tax for the Original Parcel, the Administrator shall apply the Maximum Annual Special Tax calculated above for each Taxable Parcel.

D. If the Assigned Maximum Annual Special Tax for the Original Parcel or Successor Parcel subject to rezone or that is being Subdivided is greater than the sum of Maximum Annual Special Tax for each Taxable Parcel being created, increase Proportionately the Maximum Annual Special Tax per Unit or per Acre on each Taxable Parcel such that the sum of Maximum Annual Special Tax for all Taxable Parcels equals the Maximum Annual Special Tax for the Original Parcel. e. Affordable Units that Become Market-Rate Units. If, in any Fiscal Year, the City Manager, or his or her designee, determines that a Unit that previously had been designated as an Affordable Unit no longer qualifies as such, the Affordable Housing Director shall update the Affordable Unit listing by denoting the change in status of the Unit, together with the effective date thereof. For all Affordable Units that are converted to Market-Rate Units, such Units shall be assigned the Maximum Annual Special Tax per Unit based on their Tax Category as shown in Attachment 1, as adjusted by the Tax Escalation Factor. f. Transfer of the Assigned Maximum Annual Special Tax from One Large Lot Parcel to Another.

The Maximum Annual Special Taxes shown in Attachment 1 were determined based on the Expected Land Uses for each Large Lot Parcel shown in Attachment 1. If the number of planned residential Units or Nonresidential Acreage is transferred from one Large Lot Parcel to another before recording of a Final Small Lot Subdivision Map in any portion of the Large Lot Parcel, the City may, in its sole discretion, allow for a transfer of the Maximum Annual Special Tax from one Large Lot Parcel to another. Such a transfer shall be allowed only if (1) all adjustments are agreed to in writing by the affected property owners and the Chief Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-11 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx Financial Officer, and (2) there is no reduction in the Maximum Annual CFD Special Tax Revenues as a result of the transfer. Should a transfer result in an amendment to Attachment 1 of the Notice of Special Tax Lien, the requesting property owner shall bear the costs to affect the transfer in the CFD records and prepare the required amendments to the Notice of Special Tax Lien and Attachment 1. Before the transfer, the City may require a deposit from the requesting property owner for such costs. g. Conversion of a Tax-Exempt Parcel to a Taxable Parcel. If a Tax-Exempt Parcel fails to qualify as a Tax-Exempt Parcel it shall become subject to the Special Tax. The Maximum Annual Special Tax for the newly assigned Tax Category for such a Parcel is determined using the provisions of Sections 4 and 5.
h. Taxable Parcels That Become Tax-Exempt. A Taxable Parcel that qualifies as aTax-Exempt Parcel shall be reclassified as a Tax-Exempt Parcel.
5 . As s ignment of the M aximum Annual Spec ial T ax
a. Classification of Parcels. For purposes of the next Fiscal Year tax levy, by June 30 of each Fiscal Year, using the Definitions in Section 2, the Parcel records of the Assessor’s secured tax roll as of January 1, and other City development approval records, the Administrator shall cause:

1. Each Parcel to be classified as a Taxable Parcel or Tax-Exempt Parcel.

2. Each Parcel to be classified as a Developed Parcel, a Final Use Small Lot Parcel, a Small Lot Tentative Map Parcel, a Large Lot Parcel (including Remainder Parcels), or an Undeveloped Parcel.

3. Each Unit to be classified as a Market-Rate Unit or an Affordable Unit. b. Assignment of the Maximum Annual Special Tax to Taxable Parcels. The Maximum Annual Special Tax will be assigned to each Taxable Parcel each Fiscal Year using the procedures (not all steps may be applicable for each such Parcel) in Section 4. 6 . Ca l culating Annua l Spe c ial T ax e s
The Administrator will compute the Annual Costs and determine the annual Special Tax levy for each Taxable Parcel based on the assignment of the Special Tax in Sections 4 and 5. All calculations and steps described in this section shall be done for all areas within the CFD. The Administrator then will determine the tax levy for each Taxable Parcel using the following process:
a. Compute the Annual Costs using the definition of Annual Costs in Section 2. b. For all Taxable Parcels, calculate the Special Tax levy for each using the followingsteps:

Step 1: Compute 100 percent of the Maximum Annual Special Tax Revenue for all Developed Parcels.

Step 2: Compare the Annual Costs with the amount calculated in the previous step.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-12 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx Step 3: If the Annual Costs are lower than the amount calculated in Step 1, decrease Proportionately the Maximum Annual Special Tax levy for each Developed Parcel until the revenue from the Special Tax levy equals the Annual Costs.

Step 4: If the Annual Costs are greater than the amount calculated in Step 1, levy Proportionately the Maximum Annual Special Tax for each Final Use Small Lot Parcel until the revenue from the Special Tax levy equals the Annual Costs, or 100 percent of the Maximum Annual Special Tax for all Final Use Small Lot Parcels, if needed to fund Annual Costs.

Step 5: If the Annual Costs are greater than the amount calculated in Step 1 and Step 4, levy Proportionately the Maximum Annual Special Tax for each Small Lot Tentative Map Parcel until the revenue from the Special Tax levy equals the Annual Costs, or 100 percent of the Maximum Annual Special Tax for all Small Lot Tentative Map Parcels, if needed to fund Annual Costs.

Step 6: If the Annual Costs are greater than the amount calculated in Step 1, Step 4, and Step 5, levy Proportionately the Maximum Annual Special Tax for each Large Lot Parcel until the revenue from the Special Tax levy equals the Annual Costs, or 100 percent of the Maximum Annual Special Tax for all Large Lot Parcels, if needed to fund Annual Costs.

Step 7: If the Annual Costs are greater than the amount calculated in Step 1, Step 4, Step 5, and Step 6, levy Proportionately the Maximum Annual Special Tax for each Undeveloped Parcel until the revenue from the Special Tax levy equals the Annual Costs, or 100 percent of the Maximum Annual Special Tax for all Undeveloped Parcels, if needed to fund Annual Costs.
c. Levy on each Taxable Parcel the amount calculated above. d. Prepare the Tax Collection Schedule and, unless an alternative method of collection hasbeen selected pursuant to Section 8, send it to the County Auditor requesting that it be placed on the general, secured property tax roll for the Fiscal Year. The Tax Collection Schedule will not be sent later than the date required by the County Auditor for such inclusion.

The Administrator will make every effort to calculate the Special Tax correctly for each Parcel. It will be the burden of the taxpayer to correct any errors in determining which Parcels are subject to the tax and their Special Tax assignments. 7 . Int erpr et ation, Appl i cation, and Appe al o f
Spe c ial Ta x Formula and Proc edur e s
Any taxpayer who feels the amount of the Special Tax assigned to a Parcel is in error may file a notice with the Chief Financial Officer appealing the levy of the Special Tax. The Chief Financial Officer then will promptly review the appeal and, if necessary, will meet with the applicant. If the Chief Financial Officer verifies that the tax should be modified or changed, the Special Tax levy will be corrected and, if applicable in any case, a credit or refund will be granted.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-13 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx Interpretations may be made by the City, without Resolution or Ordinance of the Council, for purposes of clarifying any vagueness or ambiguity as it relates to the Special Tax rate, the method of apportionment, the classification of properties, or any definition applicable to the CFD.

Without Council approval, the Chief Financial Officer may make minor, non-substantive administrative and technical changes to the provisions of this RMA that do not materially affect the rate, method of apportionment, or manner of collection of the Special Tax for purposes of administrative efficiency or convenience or to comply with new applicable federal, state, or local law.

The City, upon request of an owner of land in the CFD that is not a Developed Parcel, also may amend this RMA in any manner acceptable to the City, without Resolution or Ordinance of the Council, upon the affirmative vote of such owner and without the vote of owners of any other land in the CFD, provided such amendment only affects such owner’s land and does not reduce the total Maximum Annual Special Tax Revenue for the CFD. 8 . M anner of Col le c tion
The Special Tax will be collected in the same manner and at the same time as ad valorem property taxes, provided, however, the Administrator or its designee may directly bill the Special Tax and may collect the Special Tax at a different time, such as on a monthly or other periodic basis, or in a different manner, if necessary, to meet the City’s financial obligations.

Attachment 1
Amoruso Ranch CFD No. 2 (Public Services)
Maximum Annual Special Tax by Large Lot - Base Year
Prepared by EPS 4/25/2023 222064 model services 1
Large
Lot APN Land Use Acres
Planned
Units
Building
Sq. Ft.

Maximum Annual
Special Tax
per Unit/Acre
Maximum Annual
Special Tax
per Large Lot
[1] [1]
AR-4 017-480-001-000 LDR 7.21 31 $435.57 $13,502.67
AR-5 017-480-003-000 LDR 2.39 10 $435.57 $4,355.70
AR-6 017-480-004-000 LDR 5.37 25 $435.57 $10,889.25
AR-11 017-480-023-000 LDR 8.24 38 $435.57 $16,551.66
AR-12 017-480-007-000 LDR 3.13 16 $435.57 $6,969.12
AR-13 017-480-006-000 LDR 5.39 30 $435.57 $13,067.10
AR-21 017-480-009-000 MDR 2.05 15 $435.57 $6,533.55
AR-22 017-480-010-000 LDR 6.05 32 $435.57 $13,938.24
AR-24 017-480-030-000 LDR 2.50 12 $435.57 $5,226.84
AR-25 017-480-011-000 MDR 5.29 38 $435.57 $16,551.66
AR-26 017-480-012-000 LDR 9.26 48 $435.57 $20,907.36
AR-30 017-480-013-000 LDR 2.89 13 $435.57 $5,662.41
AR-32 017-480-046-000 MDR 7.78 58 $435.57 $25,263.06
AR-33 017-480-045-000 MDR 5.14 42 $435.57 $18,293.94
AR-34 017-480-021-000 LDR 3.21 14 $435.57 $6,097.98
AR-35 017-480-019-000 LDR 4.82 20 $435.57 $8,711.40
AR-37 017-480-031-000 MDR 4.96 39 $435.57 $16,987.23
AR-64A Por. 017-480-014-000 Park 0.74 n/a $0.00 $0.00
AR-71 017-480-002-000 OS/(Paseos) 0.33 n/a $0.00 $0.00
AR-72A Por. 017-480-048-000 OS/(Paseos) 0.64 n/a $0.00 $0.00 AR-75 017-480-008-000 OS/(Paseos) 0.84 n/a $0.00 $0.00
AR-79 017-480-018-000 OS/(Paseos) 0.39 n/a $0.00 $0.00
AR-80 017-480-047-000 OS/(Paseos) 1.16 n/a $0.00 $0.00
AR-81 017-480-022-000 OS/(Paseos) 1.19 n/a $0.00 $0.00
A1-A ROW 6.30 n/a $0.00 $0.00
A2-B ROW 1.07 n/a $0.00 $0.00
A4-A ROW 7.00 n/a $0.00 $0.00
A-7 ROW 0.41 n/a $0.00 $0.00
A9-C ROW 0.13 n/a $0.00 $0.00
AR-1 017-470-001-000 LDR 20.16 70 $435.57 $30,489.90
AR-2 017-470-019-000 LDR 24.71 101 $435.57 $43,992.57
AR-3 017-470-002-000 LDR 27.26 84 $435.57 $36,587.88
AR-7 017-470-011-000 LDR 3.12 19 $435.57 $8,275.83
AR-8 017-470-014-000 LDR 8.44 56 $435.57 $24,391.92
AR-9 017-470-040-000 LDR 6.26 42 $435.57 $18,293.94
AR-10 017-470-020-000 MDR 10.53 138 $435.57 $60,108.66
AR-14 017-480-005-000 LDR 7.44 50 $435.57 $21,778.50
AR-15 017-470-036-000 LDR 7.43 49 $435.57 $21,342.93
AR-16 017-470-034-000 LDR 6.56 45 $435.57 $19,600.65
AR-17 017-470-031-000 LDR 3.62 24 $435.57 $10,453.68
AR-18 017-470-030-000 LDR 5.11 33 $435.57 $14,373.81
AR-19 017-470-028-000 HDR 9.33 230 $270.05 $62,111.50
AR-23 017-470-033-000 LDR 2.75 19 $435.57 $8,275.83
AR-27 017-480-015-000 LDR 2.40 15 $435.57 $6,533.55
AR-28 017-470-027-000 MDR 10.17 129 $435.57 $56,188.53
AR-31 017-480-016-000 LDR 4.40 27 $435.57 $11,760.39
AR-36 017-480-042-000 HDR 7.54 113 $270.05 $30,515.65
AR-38 017-470-023-000 HDR 15.07 380 $270.05 $102,619.00 AR-39 017-470-025-000 MDR 7.81 66 $435.57 $28,747.62
AR-40 017-470-024-000 LDR 14.42 81 $435.57 $35,281.17
AR-42 017-480-037-000 MDR 7.53 76 $435.57 $33,103.32
AR-43 017-480-036-000 LDR 12.12 82 $435.57 $35,716.74
AR-44 017-480-040-000 HDR 5.91 150 $270.05 $40,507.50
AR-45 017-480-041-000 MDR 7.98 94 $435.57 $40,943.58
AR-46 017-470-013-000 LDR 2.38 13 $435.57 $5,662.41
AR-50 017-470-037-000 PQP 9.59 n/a $0.00 $0.00

Attachment 1
Amoruso Ranch CFD No. 2 (Public Services)
Maximum Annual Special Tax by Large Lot - Base Year
Prepared by EPS 4/25/2023 222064 model services 1
Large
Lot APN Land Use Acres
Planned
Units
Building
Sq. Ft.

Maximum Annual
Special Tax
per Unit/Acre
Maximum Annual
Special Tax
per Large Lot
[1] [1]
AR-51 017-480-044-000 HDR 14.15 91 $270.05 $24,574.55
CC 105,551 $0.16 $16,888.16
MU 18,627 $0.13 $2,421.51
AR-51 Total $43,884.22
AR-52 017-480-043-000 HDR 12.97 68 $270.05 $18,363.40
CC 96,749 $0.16 $15,479.84
MU 17,073 $0.13 $2,219.49
AR-52 Total $36,062.73
AR-53 017-470-022-000 CC 23.71 n/a 238,000 $0.16 $38,080.00 AR-54 017-480-039-000 PQP 2.95 n/a $0.00 $0.00
AR-55 017-480-035-000 PQP 1.46 n/a $0.00 $0.00
AR-56 017-470-004-000 PQP 0.28 n/a $0.00 $0.00
AR-57 017-480-027-000 PQP 0.85 n/a $0.00 $0.00
AR-58 017-480-056-000 PQP 1.35 n/a $0.00 $0.00
AR-59 017-480-057-000 PQP 0.65 n/a $0.00 $0.00
AR-60 017-470-003-000 Park 1.28 n/a $0.00 $0.00
AR-61 017-470-012-000 Park 1.87 n/a $0.00 $0.00
AR-62 017-470-021-000 Park 10.34 n/a $0.00 $0.00
AR-63 017-480-028-000 Park 1.71 n/a $0.00 $0.00
AR-64B Por. 017-480-014-000 Park 1.92 n/a $0.00 $0.00
AR-66 017-480-020-000 Park 2.86 n/a $0.00 $0.00
AR-67 017-470-026-000 Park 2.02 n/a $0.00 $0.00
AR-70 017-470-005-000 OS/(Paseos) 0.57 n/a $0.00 $0.00
AR-72B Por. 017-480-048-000 OS/(Paseos) 0.34 n/a $0.00 $0.00 AR-73 017-470-035-000 OS/(Paseos) 0.97 n/a $0.00 $0.00
AR-74 017-470-041-000 OS/(Paseos) 0.59 n/a $0.00 $0.00
AR-76 017-470-032-000 OS/(Paseos) 0.33 n/a $0.00 $0.00
AR-77 017-470-029-000 OS/(Paseos) 0.94 n/a $0.00 $0.00
AR-78 017-470-038-000 OS/(Paseos) 0.49 n/a $0.00 $0.00
AR-90 017-470-009-000 OS 3.81 n/a $0.00 $0.00
AR-91 017-470-007-000 OS 4.16 n/a $0.00 $0.00
AR-92 017-480-025-000 OS 28.70 n/a $0.00 $0.00
AR-93 017-480-024-000 OS 3.10 n/a $0.00 $0.00
AR-94 017-470-016-000 OS 2.30 n/a $0.00 $0.00
AR-95 017-480-032-000 OS 2.71 n/a $0.00 $0.00
AR-96 017-480-052-000 OS 2.29 n/a $0.00 $0.00
AR-97 017-480-033-000 OS 41.68 n/a $0.00 $0.00
017-470-010-000, 017-
AR-98 470-046-000 OS 7.94 n/a $0.00 $0.00
AR-99 017-470-008-000 OS 0.50 n/a $0.00 $0.00
AR-100 017-470-006-000 OS 1.22 n/a $0.00 $0.00
AR-101 017-470-015-000 OS 0.96 n/a $0.00 $0.00
AR-102 017-470-017-000 OS/(Paseos) 0.64 n/a $0.00 $0.00 AR-103 017-470-039-000 OS/(Paseos) 0.68 n/a $0.00 $0.00 AR-104 017-470-018-000 OS/(Paseos) 0.85 n/a $0.00 $0.00 AR-105 017-480-026-000 OS 38.19 n/a $0.00 $0.00
AR-106 017-480-029-000 OS 0.66 n/a $0.00 $0.00
AR-107 017-480-017-000 OS 0.36 n/a $0.00 $0.00
AR-108 017-480-038-000 OS 0.62 n/a $0.00 $0.00
AR-109 017-480-055-000 OS 0.77 n/a $0.00 $0.00
AR-111 017-480-054-000 OS 0.19 n/a $0.00 $0.00
AR-112 017-480-053-000 OS 1.05 n/a $0.00 $0.00
AR-113 017-480-034-000 OS 1.84 n/a $0.00 $0.00
AR-114 017-480-051-000 OS 0.55 n/a $0.00 $0.00
AR-115 017-480-050-000 OS 0.73 n/a $0.00 $0.00

Attachment 1
Amoruso Ranch CFD No. 2 (Public Services)
Maximum Annual Special Tax by Large Lot - Base Year
Prepared by EPS 4/25/2023 222064 model services 1
Large
Lot APN Land Use Acres
Planned
Units
Building
Sq. Ft.

Maximum Annual
Special Tax
per Unit/Acre
Maximum Annual
Special Tax
per Large Lot
[1] [1]
AR-116 017-480-049-000 OS 0.26 n/a $0.00 $0.00
Westbrook Blvd 19.54 n/a $0.00 $0.00
NAPOTS 50.58 n/a $0.00 $0.00
Roads 32.01 n/a $0.00 $0.00
AR-110 20.00 1 $0.00 $0.00
Totals 709.41 2,827 $1,135,193.18
"att2"
[1] The Maximum Annual Special Tax per Unit/Acre and Maximum Annual Special Tax per Large Lot is increased by the Tax Escalation Factor in each Fiscal Year following the Base Year of FY 2023-24.

Prepared by EPS 4/25/2023 222064 model services 1
Attachment 2
Amoruso Ranch CFD No. 2 (Public Services)
Maximum Annual Special Tax by Tax Category - Base Year
Maximum Annual
Special Tax
Tax Category per Unit/Acre [1]
Residential Uses per Unit
Low Density Residential (LDR) $435.57
Medium Density Residential (MDR) $435.57
Affordable Medium Density Residential(Affordable MDR) $0.00 High Density Residential (HDR) $270.05
Affordable High Density Residential(Affordable HDR) $0.00 Nonresidential Uses per Acre
Mixed Use $0.13
Community Commercial (CC) $0.16
[1] The Maximum Annual Special Tax per Unit/Acre is increased by the Tax Escalation Factor in each Fiscal Year following the Base Year of FY 2023-24. -- -- ---
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IDENTIFICATION OF LARGE LOTS
M u N H • D

BROOKFIELD RESIDENTIAL
{_, Map 1

ROSEVILLE
MARCH 9, 2028

CALIFORNIA
200' 100' 0 200'
SCALE: 1M = 200'
-- - - -- - ---.

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I AR-17

LDR/RS-DS
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AR-18
DS
LOT Al 1
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
AR-53
cc
LOT
(WESTB
BOULE

INTERIOR
AR-39

MDR/RS-DS
AR-38
HDR/R3
AlO
ROOK
RD&

INTERIOR ROADS)
AR-40

LDR/RS-DS
AR-42

MDR/RS-DS
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AR-43 I

LDR/RS-DS
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4 I
AR-93
OS
I
AR-92
OS
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L

P/QP LOT
(WESTB
BOUL

INTERIOR
AR-105
OS AR-109_/
OS
-
OS
14 I
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AR-59
P/QP
- - - - - - - - - - - - - - - - - - - - - - -
AR-95
OS
AR-97 I
OS I
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_J
h BUILDING RELATIONSHIPS ONE PROJECT AT A TIME
3301 CST,BLDG. 100-B TE L 9 16 .3 4 1 .7 7 60
SACRAMENTO, CA 95B16 FAX9 16 .34 1.77 67
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B-2
Exhibit B
Amoruso Ranch
Community Facilities District No. 2 (Public Services)
City of Roseville
Placer County, California
The authorized services to be funded from the levy and collection of annual special taxes shall consist of those items set forth below, in addition to the costs associated with collecting and administering the special taxes and annual administering the CFD. The authorized services to be funded for the Amoruso Ranch Community Facilities District (CFD) No. 2 (Public Services) include these:

1. Open Space improvement, operations and management, monitoring, maintenance (including, but not limited to, general maintenance, signage, benches, striping, City owned fence maintenance, trash and debris collection, and bike trails and their appurtenances [drainage culverts or pipes from adjacent subdivisions] within open space), creation and maintenance of fire breaks, Permits, Vandalism/Graffiti, Flood Conveyance (Vegetation/tree removals), Beaver dam removals, Outfall/drainage swale maintenance, Erosion control/bank stabilization, Native planting/replanting, Pre and post emergent, environmental mitigation monitoring, and the annual review thereof, as required by the Mitigation Monitoring Plan related to the Environmental Impact Report, maintenance activities as required by the 404 permit and Open Space Overarching Maintenance & Management Plan and repair and replacement of facilities within open space areas.

2. The maintenance of on-site landscape corridors and paseos designed to serve the territory within the CFD, including, but not limited to, general maintenance, masonry walls, accent lighting, water and utility costs.

3. The maintenance of medians, entries, and entry monumentation.

4. The performance of leaf pick-up and street sweeping designed to serve the territory within the CFD, including along the following roads:
• Westbrook Boulevard.
• West Sunset Boulevard.

5. Neighborhood park maintenance, and repair and replacement.

6. Storm water management, water quality structural controls, including, but not limited to, drainage swales constructed between storm drain facilities and receiving waters, and maintenance of flood control facilities including, but not limited to, detention basins and created wetlands.

7. Bus Transfer Station, bus shelters, bus stops and any park and ride lots as well as bus signs.

B-3

8. Miscellaneous costs related to any of the items described above, including but not limited to planning, engineering, GIS, legal, and City and County administration costs.

9. The levy of special taxes to accumulate sinking funds for anticipated future repairs or replacement costs of landscape corridors, irrigation facilities, medians, entries and entry monumentation, lighting, neighborhood parks, storm water management and other facilities authorized to be maintained by the CFD or for which the City is authorized to finance services through the CFD, as determined by the Administrator.

CITY COUNCIL OF THE CITY OF ROSEVILLE
RESOLUTION NO. 23-185

A RESOLUTION CALLING SPECIAL LANDOWNER ELECTION

FOR COMMUNITY FACILITIES DISTRICT
City of Roseville
Amoruso Ranch Community Facilities District No. 2
(Public Services)
WHEREAS, the City Council (the “Council”) of the City of Roseville (the “City”) has adopted a resolution entitled “A Resolution of Formation of Community Facilities District” (the “Resolution of Formation”), ordering the formation of the “City of Roseville Amoruso Ranch Community Facilities District No. 2 (Public Services)” (the “CFD”), defining the public services (the “Services”) to be provided by the CFD, authorizing the levy of a special tax on property within the CFD and preliminarily establishing an appropriations limit for the CFD, all pursuant to Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311, of the California Government Code (the “Act”); and
WHEREAS, pursuant to the provisions of the Resolution of Formation, the propositions of the levy of the special tax and the establishment of the appropriations limit shall be submitted to the qualified electors of the CFD as required by the provisions of the Act.

NOW, THEREFORE, be it resolved by the City Council of the City of Roseville:

1. Issues Submitted. Pursuant to the Act, the issues of the levy of the special tax and the establishment of the appropriations limit shall be submitted to the qualified electors (as defined below) of the CFD at an election called therefor as provided below.

2. Qualified Electors. This Council hereby finds that fewer than 12 persons have been registered to vote within the territory of the CFD for each of the 90 days preceding the close of the public hearings heretofore conducted and concluded by this Council for the purposes of these proceedings. Accordingly, and pursuant to Section 53326 of the Act, this Council finds that, for these proceedings, the qualified electors are the landowners within the CFD and that the vote shall be by such landowners or their authorized representatives, each having one vote for each acre or portion thereof such landowner owns in the CFD as of the close of the public hearing.

3. Conduct of Election. This Council hereby calls a special election to consider the issues described in Section 2, above, which election shall be held on May 17, 2023, and the results thereof canvassed at the meeting of this Council on May 17, 2023. The City Clerk is hereby designated as the official to conduct the election and to receive all ballots until the close of business on the election date. It is hereby acknowledged that the Clerk has on file the Resolution of Formation, a map of the boundaries of the CFD, and a sufficient description to allow the Clerk to determine the electors of the CFD. Pursuant to Section 53327 of the Act, the election shall be conducted by messenger or mail-delivered ballot pursuant to Section 4000 of the California Elections Code. This Council hereby finds that paragraphs (a), (b), (c)(1) of Section 4000 and Section 4108 are applicable to this special election, except that Sections 53326 and 53327 of the Act shall govern for purposes of determining the date of the election. - 2 -

4. Ballot. As authorized by Section 53353.5 of the Act, the issues described in section 1 above shall be combined into a single ballot measure, the form of which as attached hereto as Exhibit “A” is hereby approved. The City Clerk is hereby authorized and directed to cause a ballot, in substantially the form of Exhibit “A,” to be delivered to each of the qualified electors of the CFD. Each ballot shall indicate the number of votes to be voted by the respective landowner to which the ballot pertains and other applicable details.

5. Waivers. This Council hereby further finds that the provisions of Section 53326 of the Act requiring a minimum of 90 days following the adoption of the Resolution of Formation to elapse before the special election are for the protection of the qualified electors of the CFD.

There is on file with the Clerk a written waiver executed by all of the qualified electors of the CFD allowing for a shortening of the time for the special election to expedite the process of formation of the CFD and waiving any requirement for notice, analysis and arguments in connection with the election. Accordingly, this Council finds and determines that the qualified electors have been fully apprised of and have agreed to the shortened time for the election and waiver of analysis and arguments, and have thereby been fully protected in these proceedings.

This Council also finds and determines that the City Clerk has concurred in the shortened time for the election. Analysis and arguments with respect to the ballot measures are hereby waived, as provided in Section 53327 of the Act.

6. Accountability. Under Section 50075.1 of the Government Code, the following accountability provisions shall apply to the special taxes: (a) the provision of the Services shall constitute the specific purpose of the Special Tax; (b) the proceeds shall be applied only to the specific purpose identified in (a) above; (c) there shall be created special account(s) or funds(s) into which the proceeds shall be deposited; and (d) there shall be caused to be prepared an annual report if required by Section 50075.3 of the Government Code.

7. Effective Date. This Resolution shall take effect upon its adoption. * * * * * *
- 3 -
I hereby certify that the foregoing Resolution was duly adopted by the City Council of the City of Roseville, California, at a regularly scheduled meeting thereof, held on the ____ day of _________, 2023, by the following vote of the City Council:

AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
ABSTAIN: COUNCILMEMBERS
_______________________________________
Mayor
ATTEST:

City Clerk of the City of Roseville
A-1

EXHIBIT A
City of Roseville
Amoruso Ranch Community Facilities District No. 2
(Public Services)

OFFICIAL BALLOT

SPECIAL TAX ELECTION
This ballot is for a special, landowner election for the City of Roseville Amoruso Ranch Community Facilities District No. 2 (Public Services). You must return this ballot to the office of the City Clerk of the City of Roseville no later than the hour of 6:00 p.m. on May 17, 2023, either by mail or in person. The Clerk’s office is located at 311 Vernon Street, Roseville, CA 95678.

To vote, mark a cross (X) on the voting line after the word “YES” or after the word “NO.” All marks otherwise made are forbidden. All distinguishing marks are forbidden and make the ballot void. If you wrongly mark, tear, or deface this ballot, return it to the City Clerk and obtain another.

The amount of money to be raised annually by the special tax within the initial boundary of the CFD is $1,135,193 in the base year of 2022-23 (and subject to escalation annually), the duration of the special tax is perpetual, and the rate of the special tax shall be determined in accordance with the rate, method of apportionment, and manner of collection of special tax for the CFD.

BALLOT MEASURE: Shall the measure pursuant to which (i) the City of Roseville shall annually levy a special tax solely on lands within the City of Roseville Amoruso Ranch Community Facilities District No. 2 (Public Services) (the “CFD”) in accordance with the rate and method contained in the Resolution of Formation of the CFD adopted by the City Council of the City on May 17, 2023, commencing in the City’s fiscal year 2022-23, to pay for the public services specified in the Resolution of Formation for the CFD and to pay the costs of the City in administering the CFD, and (ii) the annual appropriations limit of the CFD shall be established in the amount of $2,400,000 be adopted?
YES:____
NO:_____
By execution in the space provided below, you also indicate your waiver of (i) the time limit pertaining to the conduct of the election, (ii) any requirement for analysis and arguments with respect to the ballot measure, and (iii) any irregularity in the proceedings that may be claimed as a result of the this vote or the application of such waivers.

APN(s): _________________
Total Acreage: _______
Number of votes: _______
___________, a ___________ ____________
By: __________________________________
(signature)
_____________________________________
[Name & Title]

CITY COUNCIL OF THE CITY OF ROSEVILLE
RESOLUTION NO. 23-186

A RESOLUTION DECLARING RESULTS OF SPECIAL LANDOWNER ELECTION

AND DIRECTING RECORDING OF NOTICE OF SPECIAL TAX LIEN
City of Roseville
Amoruso Ranch Community Facilities District No. 2
(Public Services)
WHEREAS, the City Council (the “Council”) of the City of Roseville (the “City”) has adopted a resolution entitled “A Resolution of Formation of Community Facilities District” (the “Resolution of Formation”), ordering the formation of the “City of Roseville Community Facilities District No. 2 (Public Services)” (the “CFD”), authorizing the levy of a special tax on property within the CFD and preliminarily establishing an appropriations limit for the CFD, all pursuant to Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311, of the California Government Code (the “Act”);
WHEREAS, under the provisions of the Resolution of Formation and pursuant to a resolution entitled “A Resolution Calling Special Landowner Election for Community Facilities District” (the “Election Resolution”) heretofore adopted by this Council, the propositions of the levy of the special tax and the establishment of the appropriations limit were submitted to the qualified electors of the CFD as required by the provisions of the Act; WHEREAS, pursuant to the terms of the Election Resolution, which are by this reference incorporated herein, the special election has been held and the City Clerk has on file a Canvass and Statement of Results of Election, (the “Canvass”) a copy of which is attached hereto as Exhibit A; and
WHEREAS, this Council has been informed of the Canvass, finds it appropriate and wishes to complete its proceedings for the CFD.

NOW, THEREFORE, be it resolved by the City Council of the City of Roseville:

1. Recitals. The foregoing recitals are all true and correct.

2. Issues Presented. The issues presented at the special election were the levy of a special tax within the CFD and the establishment of an annual appropriations limit of $2,400,000, all pursuant to the Resolution of Formation.

3. Canvass and Issues Approved. The Council hereby approves the Canvass and finds that it shall be a permanent part of the record of its proceedings for the CFD. Pursuant to the Canvass, the issues presented at the special election were approved by the qualified electors of the CFD by more than two-thirds of the votes cast at the special election.

4. Proceedings Approved. Pursuant to the voter approval, the CFD is hereby declared to be fully formed with the authority to levy the special taxes and to have the established appropriations limit, all as heretofore provided in these proceedings and in the Act. -2-
It is hereby found that all prior proceedings and actions taken by this Council with respect to the CFD were valid and in conformity with the Act.

5. Notice of Tax Lien. The City Clerk is hereby directed to complete, execute and cause to be recorded in the office of the County Recorder of the County of Placer a notice of special tax lien in the form required by the Act, such recording to occur no later than 15 days following adoption of this resolution by the Council

6. Effective Date. This Resolution shall take effect upon its adoption. * * * * * *
-3-
I hereby certify that the foregoing Resolution was duly adopted by the City Council of the City of Roseville, California, at a regularly scheduled meeting thereof, held on the ____ day of _________, 2023, by the following vote of the City Council:

AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
ABSTAIN: COUNCILMEMBERS
_______________________________________
Mayor
ATTEST:

City Clerk of the City of Roseville
A-1

EXHIBIT A

CANVASS AND STATEMENT OF RESULT OF ELECTION

CITY OF ROSEVILLE
Amoruso Ranch Community Facilities District No. 2
(Public Services)
I hereby certify that on this date, I canvassed the returns of the election held on May 17, 2023, in the City of Roseville Amoruso Ranch Community Facilities District No. 2 (Public Services) and the total number of ballots cast in such District and the total number of votes cast for and against the measure are as follows and the totals as shown for and against the measure are full, true and correct:

Qualified
Landowner Votes
Votes Cast YES NO
City of Roseville Amoruso Ranch
Community Facilities District No. 2
(Public Services)
Special Tax Election, May 17, 2023. _____ _____ _____ _____ BALLOT MEASURE: Shall the measure pursuant to which (i) the City of Roseville shall annually levy a special tax solely on lands within the City of Roseville Amoruso Ranch Community Facilities District No. 2 (Public Services) (the “CFD”) in accordance with the rate and method contained in the Resolution of Formation of the CFD adopted by the City Council of the City on May 17, 2023, commencing in the City’s fiscal year 2022-23, to pay for the public services specified in the Resolution of Formation for the CFD and to pay the costs of the City in administering the CFD, and (ii) the annual appropriations limit of the CFD shall be established in the amount of $2,400,000 be adopted?
YES:____
NO:_____
IN WITNESS WHEREOF, I HAVE HEREUNTO SET MY HAND on ____________, 2023.

By:

City Clerk
City of Roseville
ORDINANCE NO. 6656

ORDINANCE OF THE COUNCIL OF THE CITY OF ROSEVILLE

LEVYING SPECIAL TAX WITHIN
AMORUSO RANCH COMMUNITY FACILITIES DISTRICT NO. 2
(PUBLIC SERVICES)
WHEREAS, pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, sections 53311, et. seq., of the California Government Code (the “Act”), on April 5, 2023, this City Council (the “Council”) of the City of Roseville (the “City”), adopted its resolution entitled “A Resolution of Intention to Form Amoruso Ranch Community Facilities District No. 2 (Public Services)” (the “Resolution of Intention”), and has conducted proceedings (the “Proceedings”) to establish “City of Roseville Amoruso Ranch Community Facilities District No. 2 (Public Services)” (the “CFD”) pursuant to the Mello-Roos Community Facilities Act, Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311, of the California Government Code (the “Act”) to finance certain public services (the “Services”) as provided in the Act; WHEREAS, pursuant to notice as specified in the Act, and as part of the Proceedings, the Council has held a public hearing under the Act relative to the determination to proceed with the formation of the CFD and the rate and method of apportionment of the special tax (“Special Tax”) to be levied within the CFD to finance the Services, and at such hearing all persons desiring to be heard on all matters pertaining to the formation of the CFD and the levy of the Special Tax were heard, substantial evidence was presented and considered by this Council and a full and fair hearing was held;
WHEREAS, upon the conclusion of the hearing, this Council adopted its “A Resolution of Formation of Community Facilities District” (the “Resolution of Formation), pursuant to which it completed the Proceedings for the establishment of the CFD, the authorization of the levy of the Special Tax within the CFD and the calling of an election within the CFD on the propositions of levying the Special Tax and establishing an appropriations limit within the CFD, respectively; and
WHEREAS, on May 17, 2023, a special election was held among the landowner voters within the CFD at which such voters approved such propositions by the two-thirds vote required by the Act, which approval has been confirmed by resolution of this Council.

NOW, THEREFORE, THE CITY OF ROSEVILLE ORDAINS:

SECTION 1. By the passage of this Ordinance, the Council hereby authorizes and levies the Special Tax within the CFD (including any parcel or parcels that annex into the CFD in the future) pursuant to the Act, at the rate and in accordance with the rate, method of apportionment and manner of collection of special tax for the CFD set forth in the Resolution of Formation (as may be supplemented at the time of any future annexation), which rate and method is by this reference incorporated herein. As contemplated by the rate and method of apportionment of the Special Tax, parcels may annex into the CFD in the future within a different tax zone(s) and may have different maximum annual special tax rate(s). The Special Tax is hereby authorized to be levied commencing in fiscal year 2022-23, and in each fiscal year thereafter to pay for the Services for the CFD, as contemplated by the Resolution of Formation and the Proceedings and all costs of administering the CFD. 2 SECTION 2. The Chief Financial Officer of the City or designee, or an employee or consultant of the City, is hereby authorized and directed each fiscal year to determine the specific Special Tax to be levied for the next ensuing fiscal year for each parcel of real property within the CFD, in the manner and as provided in the Resolution of Formation.

SECTION 3. Exemptions from the levy of the Special Tax shall be as provided in the Resolution of Formation and the applicable provisions of the Act. In no event shall the Special Tax be levied on any parcel within the CFD in excess of the maximum Special Tax specified in the Resolution of Formation.

SECTION 4. All of the collections of the Special Tax shall be used as provided in the Act and in the Resolution of Formation, including, but not limited to, the payment of costs of the Services, the payment of the costs of the City in administering the CFD, and the costs of collecting and administering the Special Tax.

SECTION 5. The Special Tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes; provided, however, that the Council may provide for other appropriate methods of collection by resolution(s) of the Council. In addition, the provisions of Section 53356.1 of the Act shall apply to delinquent Special Tax payments. The Chief Financial Officer of the City is hereby authorized and directed to provide all necessary information to the auditor/tax collector of Placer County in order to effect proper billing and collection of the Special Tax, so that the Special Tax shall be included on the secured property tax roll of Placer County for fiscal year 2020-21 and for each fiscal year thereafter until no longer required to pay for the Services or until otherwise terminated by the City.

SECTION 6. If for any reason any portion of this ordinance is found to be invalid, or if the Special Tax is found inapplicable to any particular parcel within the CFD, by a court of competent jurisdiction, the balance of this ordinance and the application of the Special Tax to the remaining parcels within the CFD shall not be affected.

SECTION 7. This ordinance shall be effective at the expiration of thirty (30) days from the date of its adoption.

SECTION 8. The City Clerk is hereby directed to cause this ordinance to be published in full at least once within fourteen (14) days after it is adopted in a newspaper of general circulation in the City, or shall within fourteen (14) days after its adoption cause this ordinance to be posted in full in at least three (3) public places in the City and enter in the Ordinance Book a certificate stating the time and place of said publication by posting. 3 PASSED AND ADOPTED by the Council of the City of Roseville this ______ day of _______, 2023, on the following vote on roll call:

AYES COUNCILMEMBERS:

NOES COUNCILMEMBERS:

ABSENT COUNCILMEMBERS:

MAYOR
ATTEST:

City Clerk

RECORDING REQUESTED BY AND
AFTER RECORDATION RETURN TO:

City Clerk Department
City of Roseville
311 Vernon Street, Suite 208
Roseville, California 95678
Telephone: (916) 774-5263

SPACE ABOVE THIS LINE FOR RECORDER'S USE

NOTICE OF SPECIAL TAX LIEN
City of Roseville
Amoruso Ranch Community Facilities District No. 2
(Public Services)
Pursuant to the requirements of Section 3114.5 of the Streets and Highways Code of California and the Mello-Roos Community Facilities Act of 1982, as amended, Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311, of the California Government Code (the “Act”), the undersigned City Clerk of the City of Roseville, County of Placer, State of California, hereby gives notice that a lien to secure payment of a special tax levied is hereby imposed by the City Council of the City of Roseville, County of Placer. The special tax secured by this lien is authorized to be levied for the purpose of providing all or a portion of the public services described on Exhibit B attached hereto and hereby made a part hereof.

The special tax is authorized to be levied within “City of Roseville Amoruso Ranch Community Facilities District No. 2 (Public Services)” (the “CFD”) which has now been officially formed and the lien of the special tax is a continuing lien which shall secure each annual levy of the special tax and which shall continue in force and effect until the special tax obligation is prepaid, permanently satisfied, and canceled in accordance with law or until the special tax ceases to be levied and a notice of cessation of special tax is recorded in accordance with section 53330.5 of the Government Code.

The rate, method of apportionment, and manner of collection of the authorized special tax is as set forth in Exhibit A attached hereto and hereby made a part hereof. Conditions under which the obligation to pay the special tax may be prepaid and permanently satisfied and the lien of the special tax canceled are: None.

Notice is further given that upon the recording of this notice in the office of the County Recorder of the County of Placer, the obligation to pay the special tax levy shall become a lien upon all nonexempt real property within the CFD in accordance with Section 3115.5 of the Streets and Highways Code of California.
- 2 -
The name(s) of the owner(s) and the assessor’s tax parcel numbers of the real property included within the area of the CFD and not exempt from the special tax are as set forth in Exhibit C attached hereto and hereby made a part hereof.

Reference is made to the boundary map of the CFD recorded on April 11, 2023 in Book 4 at Page 84 of Maps of Assessment and Community Facilities Districts as Document No. 2023- 0018571, in the office of the County Recorder for the County of Placer, State of California, which map is now the final boundary map of the CFD.

For further information concerning the current and estimated future tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the Chief Financial Officer, City of Roseville, 311 Vernon Street, Roseville, CA 95678.

Dated: _________, 2023
City Clerk of the City of Roseville

EXHIBIT A - RATE AND METHOD OF APPORTIONMENT

EXHIBIT B - DESCRIPTION OF SERVICES

EXHIBIT C - PROPERTY OWNERS AND PARCEL NUMBERS
Economic & Planning Systems, Inc. (EPS) A-1 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx

EXHIBIT A
City of Roseville
Amoruso Ranch Community Facilities District No. 2
(Public Services)
Placer County, California

RATE, METHOD OF APPORTIONMENT, AND

MANNER OF COLLECTION OF SPECIAL TAX
1 . B a s i s o f S p e c i a l T a x L e v y
A Special Tax authorized under the Mello-Roos Community Facilities Act of 1982 (Act) applicable to the land in the City of Roseville Amoruso Ranch Community Facilities District No. 2 (Public Services) shall be levied and collected according to the tax liability determined by the City through the application of the appropriate amount or rate, as described below. 2 . D e f i n i t i o n s
“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 or other Development Plan.
“Act” means the Mello-Roos Community Facilities Act of 1982, as amended, Section 53311 and following of the California Government Code.
“Administrative Expenses” mean the actual or estimated costs incurred by the City to form the CFD and to determine, levy, and collect the Special Taxes, including compensation of City employees for administrative work performed in relation to the CFD, the fees of consultants and legal counsel, the costs of collecting installments of the Special Taxes on the general tax rolls, preparation of required reports, the cost of GIS mapping services, and any other costs required to administer the CFD as determined by the City.
“Administrator” means a City official in the Finance Department or their designee responsible for determining the levy and collection of the Special Taxes. “Affordable Housing Director” means, at any point in time, the person in the City who serves as head of the department that oversees the City’s affordable housing program. “Affordable Unit” means a Unit built on a Residential Use Parcel for which an Affordable Unit agreement has been entered into for the property designating the Unit as affordable or is determined to be exempt from the Special Tax under applicable law. A Multifamily For Rent Parcel may have only a portion of the Units assigned as Affordable Units. The City Manager, or their designee, shall determine which Units are designated as Affordable Units and maintain an Affordable Unit listing, which shall contain all designated buildable parcels by tract and lot Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-2 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx number and, in the case of Large Lot Parcels remaining before May 1 of the preceding Fiscal Year, the number of designated Affordable Units for each such Large Lot Parcel; all entries shall indicate the effective date of designation. The Affordable Unit listing also shall be updated to reflect those Units no longer qualifying as Affordable Units, also known as Market-Rate Units.

The Affordable Unit listing, which shall contain all qualifying Affordable Units as of April 30, shall be made available to the Administrator by July 1 of each year for purposes of determining the Maximum Annual Special Tax for Parcels pursuant to Section 4. “Annexation Parcels” mean a Parcel or Parcels annexed into the CFD after formation. The Maximum Annual Special Tax will be assigned to such Parcels using the provisions of Section 4.c of this RMA. Annexation Parcels may be assigned a different Maximum Annual Special Tax Rate or Maximum Annual Special Tax per Parcel using a methodology different from other Parcels in the CFD and may be placed in an area designated as a separate zone of the CFD, all of which shall be set forth in revised attachments hereto as needed, without further CFD proceedings. “Annual Costs” mean, for any Fiscal Year, the total of the following items: (1) Authorized Services; (2) Administrative Expenses; and (3) any amounts needed to cure actual or estimated delinquencies in Special Taxes for the current or previous Fiscal Year. “Assessor’s Parcel” means a lot or Parcel with an assigned Assessor’s Parcel Number in the maps used by the County Assessor in preparing the tax roll. “Assessor’s Parcel Map” means an official map of the County Assessor designating Parcels by Assessor’s Parcel Number.
“Assessor's Parcel Number” means the Parcel and Parcel Number as assigned by the County Assessor on the equalized tax roll.
“Assigned Maximum Annual Special Tax” means the Maximum Annual Special Tax assigned to each Large Lot Parcel that is an Original Parcel based on the Expected Land Uses at CFD formation, as shown in Attachment 1. For any Annexation Parcels that do not have approved Large Lot Parcels, Expected Land Uses will be based on the approved Specific Plan land uses for each Assessor’s Parcel that is annexed. In this instance, the Assigned Maximum Annual Special Tax will be assigned to Assessor Parcel Number(s) and added to Attachment 1. “Authorized Services” mean those services listed in the resolution forming the CFD. “Base Year” means the Fiscal Year beginning July 1, 2023, and ending June 30, 2024. “Building Permit” means a permit issued by the City for construction of a Residential Use or Nonresidential Use structure.
“Business Professional” means a Parcel or Parcels zoned to provide for a wide variety of office uses and other uses related to and supporting office uses. “CFD” means the City of Roseville Amoruso Ranch Community Facilities District No. 2 (Public Services) , Placer County, California.
“Chief Financial Officer” means the Chief Financial Officer for the City, or their designee. “City” means the City of Roseville in Placer County, California.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-3 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx “Community Commercial” means a Parcel or Parcels zoned to serve the principal retail shopping needs of the entire community by providing areas for shopping centers and other retail and service uses.
“Council” means the City Council of the City acting for the CFD under the Act. “County” means the County of Placer, California.
“Developed Parcel” means, in any Fiscal Year, any Taxable Parcel for which a Building Permit was issued before May 1 of the preceding Fiscal Year for Residential Uses on Single-Family Parcels, Multifamily For-Rent Parcels, Multifamily For-Sale Parcels, or for Nonresidential Uses on Nonresidential Use Parcels.
“Development Plan” means a condominium plan, apartment plan, site plan, or other development plan that identifies such information as the type of structure, Acreage, square footage, or number of Units that are approved to be developed on a Single-Family Parcel, Multifamily For-Rent Parcels, Multifamily For-Sale Parcels, and Nonresidential Parcels. “Expected Land Use(s)” mean(s) the total number of Units or Acres of each land use type by Tax Category expected in each Large Lot Parcel and Original Parcel at CFD formation as identified in Attachment 1 of this RMA. Future Annexation Parcels may not have approved Large Lot Parcels with an assigned total number of Units. Such Annexation Parcels will be assigned an Assigned Maximum Annual Special tax per Unit or per Acre and added to Attachment 1. “Final Use Small Lot Parcel” means a Parcel designated for development as a single-family residence, which is part of a Final Small Lot Subdivision Map. “Final Small Lot Subdivision Map” means a recorded map designating the final Parcel subdivision for individual Single-Family Parcels.
“Fiscal Year” means the period starting July 1 and ending the following June 30. “High-Density Residential” means, based on the Amoruso Ranch Specific Plan, a land use designation that primarily accommodates attached housing but, depending on the Unit type, could also include detached housing, within the density range of 13.0 or greater dwelling units per gross developable Acre. Typical housing product types include detached townhomes, courtyard townhomes/condominiums, garden-style apartments, and podium-design apartments/condominiums.
“Large Lot Parcel” means a Parcel created by a Large Lot Subdivision Map. “Large Lot Subdivision Map” means a recorded subdivision map creating Parcels by land use.

However, the Large Lot Subdivision Map does not delineate Single-Family Parcels. A Final Small Lot Subdivision Map will create individual Single-Family Parcels. “Light Industrial” mean Parcels zoned by the City as Light Industrial (Tech./Business Park). “Low-Density Residential” means, based on the Amoruso Ranch Specific Plan, a land use designation that supports single-family detached homes on conventional lots within the density range of up to 6.9 dwelling units per gross developable Acre. Typical housing product types include standard, alley-loaded, or clustered, single-family detached Units.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-4 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx “Market-Rate Unit” means a Unit that is not an Affordable Unit. “Maximum Annual CFD Special Tax Revenue” means the sum of the Maximum Annual Special Tax levied on all Taxable Parcels in the CFD in a Fiscal Year. “Maximum Annual Special Tax” means the greatest amount of Special Tax that can be levied against a Parcel in a given Fiscal Year, as shown in Attachments 1 and 2. “Maximum Annual Special Tax Rate” means the rate of Maximum Annual Special Tax charged per Unit or per Acre, as shown in Attachments 1 and 2.
“Maximum Annual Special Tax Revenue” means the greatest amount of revenue that can be collected in total from a group of Parcels (such as Developed Parcels) by levying the Maximum Annual Special Tax.
“Medium-Density Residential” means, based on the Amoruso Ranch Specific Plan, a land use designation that accommodates both single-family detached homes and attached homes within the density range of 7.0 to 12.9 dwelling units per gross developable Acre. Typical housing product types include standard or alley-loaded lots, courtyard lots, green court lots, auto courts, alley clusters, zero-lot lines, or z-shaped lots. In addition, duet/half-plex homes, townhomes, or condominiums may be accommodated in Medium-Density Residential areas. “Mixed-Use” means a Parcel or Parcels designated for a combination of Residential Uses and Nonresidential Uses.
“Multifamily For-Rent” or “Multifamily For-Rent Parcel” means any Parcel designated or developed for more than one residential dwelling Unit per Parcel, and where such Units initially are offered for rent to the general public and cannot be purchased by individual homeowners.

Such uses may consist of apartments or structures such as duplexes or triplexes, including land uses defined as High-Density Residential. Each residential dwelling Unit in Multifamily For-Rent Parcels is not expected to have its own distinct Assessor’s Parcel Number. “Multifamily For-Sale” or “Multifamily For-Sale Parcel” means any Parcel designated or developed for more than one residential dwelling Unit in a single building or structure and that may share at least one common wall where such units are not initially offered for rent to the general public and initially may be offered for sale to individual homeowners. Such uses may consist of condominiums or buildings such as half-plexes or time-share units, including land uses defined as High-Density Residential. Multifamily For-Sale Parcels are anticipated to have their own distinct Assessor’s Parcel Number as is the case in residential condominium projects. Once designated as Multifamily For-Sale or a Multifamily For-Sale Parcel, the Parcel shall remain so designated unless the original structures are demolished. “Nonresidential Use” means a Taxable Parcel with land uses other than Residential Uses that may include Business Professional, Community Commercial, Light Industrial, and Mixed-Use. “Original Parcel” means a Taxable Parcel identified in Attachment 1 (and shown in Map 1) at formation of the CFD. Attachment 1 and Map 1 shall be updated, or additional maps may be added with each new annexation into the CFD.
“Parcel” means any Assessor’s Parcel in the CFD based on the equalized tax rolls of the County as of January 1 of each Fiscal Year.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-5 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx “Proportionately” means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Developed Parcels. For Final Use Small Lot Parcels, Proportionately means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Final Use Small Lot Parcels. For Small Lot Tentative Map Parcels, Proportionately means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Small Lot Tentative Map Parcels. For Large Lot Parcels, Proportionately means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Large Lot Parcels.

For Undeveloped Parcels, Proportionately means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Undeveloped Parcels. “Public Parcel” means any Parcel that is or is intended to be publicly owned, as designated in any final map that is normally exempt from the levy of general ad valorem property taxes under California law, including public streets; schools; parks; and public drainageways, landscaping, wetlands, greenbelts, and open space.
“Remainder Parcel” means a portion of land that is created as a result of the recording of a Large Lot Parcel Map or Final Small Lot Subdivision Map, which results in a designated remainder as defined in Government Code Section 66424.6(a). Such a Remainder Parcel may contain taxable and tax-exempt uses, such as Residential Uses, and Public Parcels, such as park sites.

Once designated as a Remainder Parcel, such Parcel will be considered a Large Lot Parcel for the purposes of future Subdivisions and for the provisions of Sections 4 through 6. “Residential Use” means a Parcel designated for residential use, such as single-family residential Units, residential condominiums, townhouses, or apartments that would be included in the definitions of Low-Density Residential, Medium-Density Residential or High-Density Residential.
“RMA” means this Rate, Method of Apportionment, and Manner of Collection of Special Tax. “Single-Family Parcel” means, in any Fiscal Year, all Parcels in the CFD for which a building permit was issued or may be issued for construction of a Unit that is a single-family residential, residential condominium, or townhouse Unit.
“Small Lot Tentative Map” means a map that is approved by the City for the purpose of showing the design of a proposed Subdivision, including the individual buildable lots expected in the Subdivision, as well as the conditions pertaining thereto. A Small Lot Tentative Map is not based on a detailed survey of the property in the map and is not recorded at the County Recorder’s Office to create legal lots.
“Small Lot Tentative Map Parcel” means, in any Fiscal Year, all Parcels included in a Small Lot Tentative Map that was approved before May 1 of the prior Fiscal Year and which have not yet become a Final Use Small Lot Parcel or a Developed Parcel. “Special Tax(es)” mean(s) any tax levy under the Act in the CFD. “Subdivision” or “Subdivided” means division of a Parcel into two or more Parcels through Parcel reconfiguration, lot-line adjustments, or the Subdivision Map Act process. A Subdivision also may include the merging of two or more Parcels to create new Parcels.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-6 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx “Successor Parcel” means a Parcel created by the Subdivision of an Original Parcel or a Successor Parcel.
“Tax Category” means the categories of taxable land uses shown in Attachments 1 and 2. “Tax Collection Schedule” means the document prepared by the Administrator for the County Auditor-Controller to use in levying and collecting the Special Taxes each Fiscal Year. “Tax Escalation Factor” means a factor not to exceed 4 percent, determined by the Administrator in any Fiscal Year following the Base Year by which the Maximum Annual Special Tax for the previous Fiscal Year will be increased to provide sufficient services for the current Fiscal Year.
“Taxable Acreage” means that area of a Parcel determined by the Administrator to become a Taxable Parcel or Parcels upon further Subdivision. An example might be that a Large Lot Parcel Map creates a Remainder Parcel that, according to Attachment 1, contains both taxable and tax-exempt uses, such as a park site.
“Taxable Parcel” means any Parcel that is not a Tax-Exempt Parcel. “Tax-Exempt Parcel” means a Parcel not subject to the Special Tax. Tax-Exempt Parcels include (a) Public Parcels, (b) Parcels owned by the City, school districts, special districts, or the state or federal government, and (c) Affordable Units.

Certain privately owned Parcels also may be exempt from the levy of Annual Special Taxes, including common areas owned by homeowners’ associations or property owner associations, wetlands, detention basins, water quality ponds, and open space, as determined by the Administrator.
“Undeveloped Parcel” means a Taxable Parcel that is not a Developed Parcel, Final Use Small Lot Parcel, Small Lot Tentative Map Parcel, or a Large Lot Parcel. “Unit” means, for a Single-Family Parcel, the individual residential Unit on such Parcel or, for a Multifamily For-Rent Parcel or Multifamily For-Sale Parcel, an individual residential Unit in a multifamily building.
3 . D u r a t i o n o f t h e S p e c i a l T a x
Parcels in the CFD will remain subject to the Special Tax in perpetuity.

If the Special Tax ceases to be levied, the City will direct the County Recorder to record a Notice of Cessation of Special Tax. Such notice will state that the obligation to pay the Special Tax has ceased and the lien imposed by the Notice of Special Tax Lien is extinguished. The Notice of Cessation of Special Tax, in addition, will identify the book and page of the Book of Maps of Assessment and Community Facilities Districts where the map of the boundaries of the CFD is recorded.
4 . A dm i n i s t r a t i v e T a s k s
Tasks required of the Administrator are discussed below:

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-7 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx a. Annual Special Tax Escalation. The Administrator shall increase the Maximum Annual Special Tax by the Tax Escalation Factor in each Fiscal Year following the Base Year. b. Assignment of the Maximum Annual Special Tax to Original Parcels. Attachment 1 identifies the Assigned Maximum Annual Special Tax for each Original Parcel at CFD formation, which is determined for each Large Lot Parcel based on the Expected Land Uses in each Large Lot Parcel at CFD Formation. Original Parcels are identified by Large Lot Number in Map 1. The Assigned Maximum Annual Special Tax shall continue to apply to the geographic area to which it was assigned. If, before further Subdivision, the Administrator determines there are multiple Assessor’s Parcels in a Large Lot Parcel, the Administrator shall assign the Maximum Annual Special Tax to each Assessor’s Parcel on a pro rata basis to all Assessor’s Parcels in that Large Lot Parcel based on the percentage share of Taxable Acreage identified for each Assessor’s Parcel. Similarly, if the Administrator determines there are multiple Large Lot Parcels in an Assessor’s Parcel, the Maximum Annual Special Tax shall equal the sum of the Assigned Maximum Annual Special Tax for all Large Lot Parcels in that Assessor’s Parcel. c. Assignment of the Maximum Annual Special Tax to Annexation Parcels. If Parcels are annexed into the CFD after formation, the Maximum Annual Special Tax shall be assigned to these Annexation Parcels using the definitions in Section 2 and the Maximum Annual Special Tax per Unit or Acre shown in Attachment 2, as adjusted by the Tax Escalation Factor applied by the Administrator, unless the Annexation Parcels are annexed with a new set of Maximum Annual Special Taxes under a new zone. Attachment 1 shall be amended, or a new attachment created, to include the Annexation Parcels and, if necessary, the applicable Special Taxes by zone. If new Maximum Annual Special Taxes are created, Attachments 1 and 2 should be amended to reflect the Maximum Annual Special Taxes and zone(s) for the Annexation Parcels. Once annexed, these annexed Parcels shall be considered Original and Successor Parcels and will be subject to the same procedures for assigning the Maximum Annual Special Tax to Successor Parcels described in Section 4.d. The owner of the Annexation Parcels shall be responsible for paying all costs associated with annexing the Annexation Parcels to the CFD, but otherwise shall not be required to pay any other charge or fee in connection with or as a condition of such annexation unless otherwise agreed to by the owner of the Annexation Parcel in connection with the annexation. d. Assignment of the Maximum Annual Special Tax to Successor Parcels. As Original Parcels and Successor Parcels are created through recordation of Final Small Lot Subdivision Maps, lot line adjustments or other Parcel amendments through the Subdivision Map Act process, the Administrator shall use the following steps to assign the Maximum Annual Special Tax to new Successor Parcels. As necessary, the assignment of the Maximum Annual Special Tax to Successor Parcels should use the Maximum Annual Special Tax Rates within which the Original Parcel and Successor Parcel resides. As a result of each assignment of the Maximum Annual Special Tax upon Subdivision of an Original Parcel or Successor Parcel, the sum of the Maximum Annual Special Taxes assigned to the newly created Taxable Parcels shall never be less, but may be greater, than the Assigned Maximum Annual Special Tax for that Original Parcel or Successor Parcel.

1. If an Original Parcel or Successor Parcel is Fully Subdivided into Single-Family Parcels with No Remainder Parcel(s). There shall be no net loss of Maximum CFD Special Tax Revenue as a result of the assignment of the Maximum Annual Special Tax to Single- Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-8 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx Family Parcels. The Administrator shall use the following procedures to assign the Maximum Annual Special Tax to Single-Family Parcels. All references to Maximum Annual Special Taxes in the attachments are subject to application of the Tax Escalation Factor by the Administrator:

A. Multiply the Maximum Annual Special Tax per Unit by Tax Category from Attachment 2 by the number of Units for each Single-Family Parcel created by the Subdivision. Sum the Maximum Annual Special Taxes for all Single-Family Parcels created by the Subdivision.

B. If the sum of Maximum Annual Special Taxes calculated in Step 4.d.1.A above is equal to or greater than the Assigned Maximum Annual Special Tax for the Original or Successor Parcel that was Subdivided, assign the Maximum Annual Special Tax per Unit by Tax Category as calculated in Step 4.d.1.A above to each Single-Family Parcel created by the Subdivision.

C. If the sum of Maximum Annual Special Taxes calculated in Step 4.d.1.A above is less than the Assigned Maximum Annual Special Tax for the Original or Successor Parcel that was Subdivided, Proportionately increase the Maximum Annual Special Tax per Unit for all Units until the sum of resulting Maximum Annual Special Taxes from all Units equals the Assigned Maximum Annual Special Tax for the Original or Successor Parcel that was Subdivided. Assign the Maximum Annual Special Tax calculated in this step to each new Single-Family Parcel created by the Subdivision.

2. If Original or Successor Parcel Is Subdivided into Single-Family Parcels and One or More Remainder Parcels. When an Original or Successor Parcel is Subdivided into SingleFamily Parcels and one or more Large Lot Parcels (or Remainder Parcels), the Maximum Annual Special Tax is assigned to the Single-Family Parcels and Large Lot Parcels created by the Subdivision in the following manner:

A. Apportion the Assigned Maximum Annual Special Tax to the area(s) that is/are being Subdivided into Single-Family Parcels and to the area(s) that will be Remainder Parcel(s) on a pro rata basis, based on the percentage share of Taxable Acreage represented by each such area as compared to the total area of the Original or Successor Parcel.

B. For each area Subdivided into Single-Family Parcels, multiply the Maximum Annual Special Tax per Unit by Tax Category from Attachment 2 by the number of Units for each Single-Family Parcel created by the Subdivision. Sum the Maximum Annual Special Taxes for all Single-Family Parcels created by the Subdivision.

C. For each area Subdivided into Single-Family Parcels, if the sum of Maximum Annual Special Taxes calculated in Step 4.d.2.B above is equal to or greater than the Assigned Maximum Annual Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels, assign the Maximum Annual Special Tax per Unit by Tax Category as calculated in Step 4.d.2.B above to each Single-Family Parcel created by the Subdivision.

D. For each area Subdivided into Single-Family Parcels, if the sum of Maximum Annual Special Taxes calculated in Step 4.d.2.B above is less than the Assigned Maximum Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-9 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx Annual Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels, Proportionately increase the Maximum Annual Special Tax per Unit for all Units until the sum of resulting Maximum Annual Special Taxes from all Units equals the Assigned Maximum Annual Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels. Assign the Maximum Annual Special Tax calculated in this step to each new Single-Family Parcel created by the Subdivision.

E. For the Remainder Parcel or Parcels, identify the Maximum Annual Special Tax for the entire Original or Successor Parcel that has been Subdivided. Sum the Maximum Annual Special Tax for all Single-Family Parcels created by the Subdivision. Subtract the sum of the Maximum Annual Special Tax for all Single-Family Parcels from the Assigned Maximum Annual Special Tax for the Original or Successor Parcel being subdivided and compare it to the Maximum Annual Special Tax assigned to the Remainder Parcel or Parcels in Step 4.d.2.A. Assign to each Remainder Parcel, the lesser of the calculations in this step or in Step 4.d.2.A, but in no event less than the difference between the previously Assigned Maximum Annual Special Tax for the Original Parcel or Successor Parcel being Subdivided and the total of the Maximum Annual Special Tax for all Single-Family Parcels created by such Subdivision.

Once designated as a Remainder Parcel, such Parcel will be considered a Large Lot Parcel for the purposes of future Subdivisions and for the provisions of Sections 4 through 6.

3. If an Original or Successor Parcel designated as Nonresidential Parcel is Subdivided creating multiple Nonresidential Parcels:

A. Identify the Assigned Maximum Annual Special Tax for the Original Parcel or Successor Parcel that is being Subdivided.

B. Determine the Taxable Acreage for all new Successor Parcels being created by the Subdivision.

C. Sum the Taxable Acreage for all new Successor Parcels from Step 4.d.3.B.

D. Divide the Taxable Acreage for each Successor Parcel by the results from Step

4.d.3.C to determine the percentage allocation of the Assigned Maximum Annual Special Tax from Step 4.d.3.A.

E. Multiply the percentage derived in Step 4.d.3.D times the Assigned Maximum Annual Special Tax from Step 4.d.3.A to determine the Assigned Maximum Annual Special Tax for each Successor Parcel created by the Subdivision.

4. If an Original or Successor Parcel designated as a Multifamily For-Rent or For-Sale Parcel has a Building Permit issued:

A. Identify the Assigned Maximum Annual Special Tax per Unit for High Density Residential shown in Attachment 2.

B. Identify the number of Market Rate Units for the Parcel.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-10 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx C. For a Multifamily For-Rent Parcel, multiply the Market Rate Units times the Maximum Annual Special Tax per Unit from Step 4.d.4.A times the number of Units from Step

4.d.4.B to derive the Maximum Annual Special Tax for the Multifamily For-Rent Parcel.

D. For a Multifamily For-Sale Parcel, assign the Maximum Annual Special Tax per Unit from Step 4.d.4.A to each Market Rate Unit to derive the Maximum Annual Special Tax for each Parcel.

5. If an Original or Successor Parcel is Subdivided creating multiple land uses and Tax Categories or for any rezones of land uses on Original or Successor Parcels:

A. Identify the Assigned Maximum Annual Special Tax for the Original Parcel or Successor Parcel that is being Subdivided or rezoned.

B. For each Taxable Parcel subject to rezone or created by Subdivision multiply the Maximum Annual Special Tax per Unit or per Acre by the number of Units or by the number of Acres by the appropriate Tax Category.

C. Sum the Maximum Annual Special Tax for each Taxable Parcel and compare it to the Assigned Maximum Annual Special Tax of the Original or Successor Parcel that is subject to rezone or is being Subdivided. If the sum of Maximum Annual Special Tax for each Taxable Parcel is greater than the Assigned Maximum Annual Special Tax for the Original Parcel, the Administrator shall apply the Maximum Annual Special Tax calculated above for each Taxable Parcel.

D. If the Assigned Maximum Annual Special Tax for the Original Parcel or Successor Parcel subject to rezone or that is being Subdivided is greater than the sum of Maximum Annual Special Tax for each Taxable Parcel being created, increase Proportionately the Maximum Annual Special Tax per Unit or per Acre on each Taxable Parcel such that the sum of Maximum Annual Special Tax for all Taxable Parcels equals the Maximum Annual Special Tax for the Original Parcel. e. Affordable Units that Become Market-Rate Units. If, in any Fiscal Year, the City Manager, or his or her designee, determines that a Unit that previously had been designated as an Affordable Unit no longer qualifies as such, the Affordable Housing Director shall update the Affordable Unit listing by denoting the change in status of the Unit, together with the effective date thereof. For all Affordable Units that are converted to Market-Rate Units, such Units shall be assigned the Maximum Annual Special Tax per Unit based on their Tax Category as shown in Attachment 1, as adjusted by the Tax Escalation Factor. f. Transfer of the Assigned Maximum Annual Special Tax from One Large Lot Parcel to Another.

The Maximum Annual Special Taxes shown in Attachment 1 were determined based on the Expected Land Uses for each Large Lot Parcel shown in Attachment 1. If the number of planned residential Units or Nonresidential Acreage is transferred from one Large Lot Parcel to another before recording of a Final Small Lot Subdivision Map in any portion of the Large Lot Parcel, the City may, in its sole discretion, allow for a transfer of the Maximum Annual Special Tax from one Large Lot Parcel to another. Such a transfer shall be allowed only if (1) all adjustments are agreed to in writing by the affected property owners and the Chief Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-11 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx Financial Officer, and (2) there is no reduction in the Maximum Annual CFD Special Tax Revenues as a result of the transfer. Should a transfer result in an amendment to Attachment 1 of the Notice of Special Tax Lien, the requesting property owner shall bear the costs to affect the transfer in the CFD records and prepare the required amendments to the Notice of Special Tax Lien and Attachment 1. Before the transfer, the City may require a deposit from the requesting property owner for such costs. g. Conversion of a Tax-Exempt Parcel to a Taxable Parcel. If a Tax-Exempt Parcel fails to qualify as a Tax-Exempt Parcel it shall become subject to the Special Tax. The Maximum Annual Special Tax for the newly assigned Tax Category for such a Parcel is determined using the provisions of Sections 4 and 5.
h. Taxable Parcels That Become Tax-Exempt. A Taxable Parcel that qualifies as a Tax-Exempt Parcel shall be reclassified as a Tax-Exempt Parcel.
5 . A s s i g nm e n t o f t h e M a x im um A n n u a l S p e c i a l T a x a. Classification of Parcels. For purposes of the next Fiscal Year tax levy, by June 30 of each Fiscal Year, using the Definitions in Section 2, the Parcel records of the Assessor’s secured tax roll as of January 1, and other City development approval records, the Administrator shall cause:

1. Each Parcel to be classified as a Taxable Parcel or Tax-Exempt Parcel.

2. Each Parcel to be classified as a Developed Parcel, a Final Use Small Lot Parcel, a Small Lot Tentative Map Parcel, a Large Lot Parcel (including Remainder Parcels), or an Undeveloped Parcel.

3. Each Unit to be classified as a Market-Rate Unit or an Affordable Unit. b. Assignment of the Maximum Annual Special Tax to Taxable Parcels. The Maximum Annual Special Tax will be assigned to each Taxable Parcel each Fiscal Year using the procedures (not all steps may be applicable for each such Parcel) in Section 4. 6 . C a l c u l a t i n g A n n u a l S p e c i a l T a x e s The Administrator will compute the Annual Costs and determine the annual Special Tax levy for each Taxable Parcel based on the assignment of the Special Tax in Sections 4 and 5. All calculations and steps described in this section shall be done for all areas within the CFD. The Administrator then will determine the tax levy for each Taxable Parcel using the following process:
a. Compute the Annual Costs using the definition of Annual Costs in Section 2. b. For all Taxable Parcels, calculate the Special Tax levy for each using the following steps:

Step 1: Compute 100 percent of the Maximum Annual Special Tax Revenue for all Developed Parcels.

Step 2: Compare the Annual Costs with the amount calculated in the previous step.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-12 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx Step 3: If the Annual Costs are lower than the amount calculated in Step 1, decrease Proportionately the Maximum Annual Special Tax levy for each Developed Parcel until the revenue from the Special Tax levy equals the Annual Costs.

Step 4: If the Annual Costs are greater than the amount calculated in Step 1, levy Proportionately the Maximum Annual Special Tax for each Final Use Small Lot Parcel until the revenue from the Special Tax levy equals the Annual Costs, or 100 percent of the Maximum Annual Special Tax for all Final Use Small Lot Parcels, if needed to fund Annual Costs.

Step 5: If the Annual Costs are greater than the amount calculated in Step 1 and Step 4, levy Proportionately the Maximum Annual Special Tax for each Small Lot Tentative Map Parcel until the revenue from the Special Tax levy equals the Annual Costs, or 100 percent of the Maximum Annual Special Tax for all Small Lot Tentative Map Parcels, if needed to fund Annual Costs.

Step 6: If the Annual Costs are greater than the amount calculated in Step 1, Step 4, and Step 5, levy Proportionately the Maximum Annual Special Tax for each Large Lot Parcel until the revenue from the Special Tax levy equals the Annual Costs, or 100 percent of the Maximum Annual Special Tax for all Large Lot Parcels, if needed to fund Annual Costs.

Step 7: If the Annual Costs are greater than the amount calculated in Step 1, Step 4, Step 5, and Step 6, levy Proportionately the Maximum Annual Special Tax for each Undeveloped Parcel until the revenue from the Special Tax levy equals the Annual Costs, or 100 percent of the Maximum Annual Special Tax for all Undeveloped Parcels, if needed to fund Annual Costs.
c. Levy on each Taxable Parcel the amount calculated above. d. Prepare the Tax Collection Schedule and, unless an alternative method of collection has been selected pursuant to Section 8, send it to the County Auditor requesting that it be placed on the general, secured property tax roll for the Fiscal Year. The Tax Collection Schedule will not be sent later than the date required by the County Auditor for such inclusion.

The Administrator will make every effort to calculate the Special Tax correctly for each Parcel. It will be the burden of the taxpayer to correct any errors in determining which Parcels are subject to the tax and their Special Tax assignments. 7 . I n t e r p r e t a t i o n , A p p l i c a t i o n , a n d A p p e a l o f S p e c i a l T a x F o rm u l a a n d P r o c e d u r e s Any taxpayer who feels the amount of the Special Tax assigned to a Parcel is in error may file a notice with the Chief Financial Officer appealing the levy of the Special Tax. The Chief Financial Officer then will promptly review the appeal and, if necessary, will meet with the applicant. If the Chief Financial Officer verifies that the tax should be modified or changed, the Special Tax levy will be corrected and, if applicable in any case, a credit or refund will be granted.

Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A March 13, 2023
Economic & Planning Systems, Inc. (EPS) A-13 Z:\Shared\Projects\SAC\222000\222064 Roseville Amoruso Ranch CFD Formation\CFD No 2\Rate and Method\222064 rm2 Services.docx Interpretations may be made by the City, without Resolution or Ordinance of the Council, for purposes of clarifying any vagueness or ambiguity as it relates to the Special Tax rate, the method of apportionment, the classification of properties, or any definition applicable to the CFD.

Without Council approval, the Chief Financial Officer may make minor, non-substantive administrative and technical changes to the provisions of this RMA that do not materially affect the rate, method of apportionment, or manner of collection of the Special Tax for purposes of administrative efficiency or convenience or to comply with new applicable federal, state, or local law.

The City, upon request of an owner of land in the CFD that is not a Developed Parcel, also may amend this RMA in any manner acceptable to the City, without Resolution or Ordinance of the Council, upon the affirmative vote of such owner and without the vote of owners of any other land in the CFD, provided such amendment only affects such owner’s land and does not reduce the total Maximum Annual Special Tax Revenue for the CFD. 8 . M a n n e r o f C o l l e c t i o n
The Special Tax will be collected in the same manner and at the same time as ad valorem property taxes, provided, however, the Administrator or its designee may directly bill the Special Tax and may collect the Special Tax at a different time, such as on a monthly or other periodic basis, or in a different manner, if necessary, to meet the City’s financial obligations.

Attachment 1
Amoruso Ranch CFD No. 2 (Public Services)
Maximum Annual Special Tax by Large Lot - Base Year
Maximum Annual Maximum Annual
Large Planned Building Special Tax Special Tax
Lot APN Land Use Acres Units Sq. Ft. per Unit/Acre per Large Lot [1] [1]
AR-4 017-480-001-000 LDR 7.21 31 $435.57 $13,502.67
AR-5 017-480-003-000 LDR 2.39 10 $435.57 $4,355.70
AR-6 017-480-004-000 LDR 5.37 25 $435.57 $10,889.25
AR-11 017-480-023-000 LDR 8.24 38 $435.57 $16,551.66
AR-12 017-480-007-000 LDR 3.13 16 $435.57 $6,969.12
AR-13 017-480-006-000 LDR 5.39 30 $435.57 $13,067.10
AR-21 017-480-009-000 MDR 2.05 15 $435.57 $6,533.55
AR-22 017-480-010-000 LDR 6.05 32 $435.57 $13,938.24
AR-24 017-480-030-000 LDR 2.50 12 $435.57 $5,226.84
AR-25 017-480-011-000 MDR 5.29 38 $435.57 $16,551.66
AR-26 017-480-012-000 LDR 9.26 48 $435.57 $20,907.36
AR-30 017-480-013-000 LDR 2.89 13 $435.57 $5,662.41
AR-32 017-480-046-000 MDR 7.78 58 $435.57 $25,263.06
AR-33 017-480-045-000 MDR 5.14 42 $435.57 $18,293.94
AR-34 017-480-021-000 LDR 3.21 14 $435.57 $6,097.98
AR-35 017-480-019-000 LDR 4.82 20 $435.57 $8,711.40
AR-37 017-480-031-000 MDR 4.96 39 $435.57 $16,987.23
AR-64A Por. 017-480-014-000 Park 0.74 n/a $0.00 $0.00
AR-71 017-480-002-000 OS/(Paseos) 0.33 n/a $0.00 $0.00
AR-72A Por. 017-480-048-000 OS/(Paseos) 0.64 n/a $0.00 $0.00 AR-75 017-480-008-000 OS/(Paseos) 0.84 n/a $0.00 $0.00
AR-79 017-480-018-000 OS/(Paseos) 0.39 n/a $0.00 $0.00
AR-80 017-480-047-000 OS/(Paseos) 1.16 n/a $0.00 $0.00
AR-81 017-480-022-000 OS/(Paseos) 1.19 n/a $0.00 $0.00
A1-A ROW 6.30 n/a $0.00 $0.00
A2-B ROW 1.07 n/a $0.00 $0.00
A4-A ROW 7.00 n/a $0.00 $0.00
A-7 ROW 0.41 n/a $0.00 $0.00
A9-C ROW 0.13 n/a $0.00 $0.00
AR-1 017-470-001-000 LDR 20.16 70 $435.57 $30,489.90
AR-2 017-470-019-000 LDR 24.71 101 $435.57 $43,992.57
AR-3 017-470-002-000 LDR 27.26 84 $435.57 $36,587.88
AR-7 017-470-011-000 LDR 3.12 19 $435.57 $8,275.83
AR-8 017-470-014-000 LDR 8.44 56 $435.57 $24,391.92
AR-9 017-470-040-000 LDR 6.26 42 $435.57 $18,293.94
AR-10 017-470-020-000 MDR 10.53 138 $435.57 $60,108.66
AR-14 017-480-005-000 LDR 7.44 50 $435.57 $21,778.50
AR-15 017-470-036-000 LDR 7.43 49 $435.57 $21,342.93
AR-16 017-470-034-000 LDR 6.56 45 $435.57 $19,600.65
AR-17 017-470-031-000 LDR 3.62 24 $435.57 $10,453.68
AR-18 017-470-030-000 LDR 5.11 33 $435.57 $14,373.81
AR-19 017-470-028-000 HDR 9.33 230 $270.05 $62,111.50
AR-23 017-470-033-000 LDR 2.75 19 $435.57 $8,275.83
AR-27 017-480-015-000 LDR 2.40 15 $435.57 $6,533.55
AR-28 017-470-027-000 MDR 10.17 129 $435.57 $56,188.53
AR-31 017-480-016-000 LDR 4.40 27 $435.57 $11,760.39
AR-36 017-480-042-000 HDR 7.54 113 $270.05 $30,515.65
AR-38 017-470-023-000 HDR 15.07 380 $270.05 $102,619.00 AR-39 017-470-025-000 MDR 7.81 66 $435.57 $28,747.62
AR-40 017-470-024-000 LDR 14.42 81 $435.57 $35,281.17
AR-42 017-480-037-000 MDR 7.53 76 $435.57 $33,103.32
AR-43 017-480-036-000 LDR 12.12 82 $435.57 $35,716.74
AR-44 017-480-040-000 HDR 5.91 150 $270.05 $40,507.50
AR-45 017-480-041-000 MDR 7.98 94 $435.57 $40,943.58
AR-46 017-470-013-000 LDR 2.38 13 $435.57 $5,662.41
AR-50 017-470-037-000 PQP 9.59 n/a $0.00 $0.00
Prepared by EPS 4/25/2023 222064 model services 1

Attachment 1
Amoruso Ranch CFD No. 2 (Public Services)
Maximum Annual Special Tax by Large Lot - Base Year
Maximum Annual Maximum Annual
Large Planned Building Special Tax Special Tax
Lot APN Land Use Acres Units Sq. Ft. per Unit/Acre per Large Lot [1] [1]
AR-51 017-480-044-000 HDR 14.15 91 $270.05 $24,574.55
CC 105,551 $0.16 $16,888.16
MU 18,627 $0.13 $2,421.51
AR-51 Total $43,884.22
AR-52 017-480-043-000 HDR 12.97 68 $270.05 $18,363.40
CC 96,749 $0.16 $15,479.84
MU 17,073 $0.13 $2,219.49
AR-52 Total $36,062.73
AR-53 017-470-022-000 CC 23.71 n/a 238,000 $0.16 $38,080.00 AR-54 017-480-039-000 PQP 2.95 n/a $0.00 $0.00
AR-55 017-480-035-000 PQP 1.46 n/a $0.00 $0.00
AR-56 017-470-004-000 PQP 0.28 n/a $0.00 $0.00
AR-57 017-480-027-000 PQP 0.85 n/a $0.00 $0.00
AR-58 017-480-056-000 PQP 1.35 n/a $0.00 $0.00
AR-59 017-480-057-000 PQP 0.65 n/a $0.00 $0.00
AR-60 017-470-003-000 Park 1.28 n/a $0.00 $0.00
AR-61 017-470-012-000 Park 1.87 n/a $0.00 $0.00
AR-62 017-470-021-000 Park 10.34 n/a $0.00 $0.00
AR-63 017-480-028-000 Park 1.71 n/a $0.00 $0.00
AR-64B Por. 017-480-014-000 Park 1.92 n/a $0.00 $0.00
AR-66 017-480-020-000 Park 2.86 n/a $0.00 $0.00
AR-67 017-470-026-000 Park 2.02 n/a $0.00 $0.00
AR-70 017-470-005-000 OS/(Paseos) 0.57 n/a $0.00 $0.00
AR-72B Por. 017-480-048-000 OS/(Paseos) 0.34 n/a $0.00 $0.00 AR-73 017-470-035-000 OS/(Paseos) 0.97 n/a $0.00 $0.00
AR-74 017-470-041-000 OS/(Paseos) 0.59 n/a $0.00 $0.00
AR-76 017-470-032-000 OS/(Paseos) 0.33 n/a $0.00 $0.00
AR-77 017-470-029-000 OS/(Paseos) 0.94 n/a $0.00 $0.00
AR-78 017-470-038-000 OS/(Paseos) 0.49 n/a $0.00 $0.00
AR-90 017-470-009-000 OS 3.81 n/a $0.00 $0.00
AR-91 017-470-007-000 OS 4.16 n/a $0.00 $0.00
AR-92 017-480-025-000 OS 28.70 n/a $0.00 $0.00
AR-93 017-480-024-000 OS 3.10 n/a $0.00 $0.00
AR-94 017-470-016-000 OS 2.30 n/a $0.00 $0.00
AR-95 017-480-032-000 OS 2.71 n/a $0.00 $0.00
AR-96 017-480-052-000 OS 2.29 n/a $0.00 $0.00
AR-97 017-480-033-000 OS 41.68 n/a $0.00 $0.00
AR-98
017-470-010-000, 017-
470-046-000 OS 7.94 n/a $0.00 $0.00
AR-99 017-470-008-000 OS 0.50 n/a $0.00 $0.00
AR-100 017-470-006-000 OS 1.22 n/a $0.00 $0.00
AR-101 017-470-015-000 OS 0.96 n/a $0.00 $0.00
AR-102 017-470-017-000 OS/(Paseos) 0.64 n/a $0.00 $0.00 AR-103 017-470-039-000 OS/(Paseos) 0.68 n/a $0.00 $0.00 AR-104 017-470-018-000 OS/(Paseos) 0.85 n/a $0.00 $0.00 AR-105 017-480-026-000 OS 38.19 n/a $0.00 $0.00
AR-106 017-480-029-000 OS 0.66 n/a $0.00 $0.00
AR-107 017-480-017-000 OS 0.36 n/a $0.00 $0.00
AR-108 017-480-038-000 OS 0.62 n/a $0.00 $0.00
AR-109 017-480-055-000 OS 0.77 n/a $0.00 $0.00
AR-111 017-480-054-000 OS 0.19 n/a $0.00 $0.00
AR-112 017-480-053-000 OS 1.05 n/a $0.00 $0.00
AR-113 017-480-034-000 OS 1.84 n/a $0.00 $0.00
AR-114 017-480-051-000 OS 0.55 n/a $0.00 $0.00
AR-115 017-480-050-000 OS 0.73 n/a $0.00 $0.00
Prepared by EPS 4/25/2023 222064 model services 1

Attachment 1
Amoruso Ranch CFD No. 2 (Public Services)
Maximum Annual Special Tax by Large Lot - Base Year
Maximum Annual Maximum Annual
Large Planned Building Special Tax Special Tax
Lot APN Land Use Acres Units Sq. Ft. per Unit/Acre per Large Lot [1] [1]
AR-116 017-480-049-000 OS 0.26 n/a $0.00 $0.00
Westbrook Blvd 19.54 n/a $0.00 $0.00
NAPOTS 50.58 n/a $0.00 $0.00
Roads 32.01 n/a $0.00 $0.00
AR-110 20.00 1 $0.00 $0.00
Totals 709.41 2,827 $1,135,193.18
"att2"
[1] The Maximum Annual Special Tax per Unit/Acre and Maximum Annual Special Tax per Large Lot is increased by the Tax Escalation Factor in each Fiscal Year following the Base Year of FY 2023-24.

Prepared by EPS 4/25/2023 222064 model services 1
Attachment 2
Amoruso Ranch CFD No. 2 (Public Services)
Maximum Annual Special Tax by Tax Category - Base Year
Maximum Annual
Special Tax
Tax Category per Unit/Acre [1]
Residential Uses per Unit
Low Density Residential (LDR) $435.57
Medium Density Residential (MDR) $435.57
Affordable Medium Density Residential (Affordable MDR) $0.00 High Density Residential (HDR) $270.05
Affordable High Density Residential (Affordable HDR) $0.00 Nonresidential Uses per Acre
Mixed Use $0.13
Community Commercial (CC) $0.16
[1] The Maximum Annual Special Tax per Unit/Acre is increased by the Tax Escalation Factor in each Fiscal Year following the Base Year of FY 2023-24.

Prepared by EPS 4/25/2023 222064 model services 1
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
LDR/R1
LDR/R1
LDR/R1

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

LDR/RS-DS

MDR/RS-DS

MDR/RS-DS MDR/RS-DS

MDR/RS-DS

MDR/RS-DS
HDR/R3
HDR/R3
(AFFORDABLE)
HDR/R3
HDR/R3
(AFFORDABLE)
P/QP
P/QP
(SCHOOL)
P/QP
P/QP
(FIRE)
P/QP
CC
CMU/SA
CMU/SA
P/R
P/R
P/R
P/R
P/R
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
OS
P/R
OS

LDR/RS-DS
OS OS
OS
OS
OS
OS
OS
OS
P/QP
P/QP
OS
OS
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
OS
OS
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)
(WESTBROOK

BOULEVARD &

INTERIOR ROADS)

LDR/RS-DS
AR-6

LDR/RS-DS
AR-5

LDR/RS-DS
AR-4

LDR/RS-DS
AR-11

LDR/RS-DS
AR-12
AR-21
AR-25

LDR/RS-DS
AR-34

LDR/RS-DS
AR-26

LDR/RS-DS
AR-22

LDR/RS-DS
AR-13

LDR/RS-DS
AR-30

LDR/RS-DS
AR-35

LDR/RS-DS
AR-24
AR-37
AR-32

MDR/RS-DS
AR-33
P/R
AR-66
AR-72A
OS
AR-71
OS
AR-75
OS
AR-81
OS
AR-79
OS
OS
AR-80
P/R
MDR/RS-DS AR-64A

MDR/RS-DS

MDR/RS-DS

MDR/RS-DS
LOT A1-A
LOT A7
LOT A2-B
LOT A4-A
LOT A9-C
AR-2
AR-1
AR-3
AR-9
AR-17
AR-18
AR-23
AR-16
AR-8
AR-46
AR-7
AR-14
AR-31
AR-27
AR-15
AR-43
AR-40
AR-10
AR-28 AR-39
AR-42
AR-45
AR-38
AR-19
AR-36
AR-44
AR-56
AR-50
AR-57
AR-54
AR-58
AR-53
AR-52
AR-51
AR-62
AR-61
AR-64B
AR-67
AR-63
AR-104
AR-100
AR-91
AR-90
AR-99
AR-98A
AR-94
AR-101
AR-102
AR103
AR-74
AR-77
AR-76
AR-73
AR-78
AR-113
AR-97
AR-95
AR-105
AR-92
AR-93
AR-60
AR-70
AR-106 AR-107
AR-108
AR-109
AR-111
AR-112
AR-114
AR-115
AR-55
AR-59
AR-96
LOT A9-A
AR-116
AR-98B
AR-72B
LOT A3
LOT A2-A
LOT A11
LOT A4-B
LOT A8
LOT A6
LOT A5
LOT A10
LOT A1-B
LOT A2-B
LOT A4-C
LOT A9-B
LOT A9-C

BUILDING RELATIONSHIPS ONE PROJECT AT A TIME
3301 C St, Bldg. 100-B Tel 916.341.7760
Sacramento, CA 95816 Fax 916.341.7767
Map 1
Exhibit B

EXHIBIT B

CITY OF ROSEVILLE
Amoruso Ranch Community Facilities District No. 2
(Public Services)

DESCRIPTION OF SERVICES
The authorized services to be funded from the levy and collection of annual special taxes shall consist of those items set forth below, in addition to the costs associated with collecting and administering the special taxes and annual administering the CFD. The authorized services to be funded for the Amoruso Ranch Community Facilities District (CFD) No. 2 (Public Services) include these:

1. Open Space improvement, operations and management, monitoring, maintenance (including, but not limited to, general maintenance, signage, benches, striping, City owned fence maintenance, trash and debris collection, and bike trails and their appurtenances [drainage culverts or pipes from adjacent subdivisions] within open space), creation and maintenance of fire breaks, Permits, Vandalism/Graffiti, Flood Conveyance (Vegetation/tree removals), Beaver dam removals, Outfall/drainage swale maintenance, Erosion control/bank stabilization, Native planting/replanting, Pre and post emergent, environmental mitigation monitoring, and the annual review thereof, as required by the Mitigation Monitoring Plan related to the Environmental Impact Report, maintenance activities as required by the 404 permit and Open Space Overarching Maintenance & Management Plan and repair and replacement of facilities within open space areas.

2. The maintenance of on-site landscape corridors and paseos designed to serve the territory within the CFD, including, but not limited to, general maintenance, masonry walls, accent lighting, water and utility costs.

3. The maintenance of medians, entries, and entry monumentation.

4. The performance of leaf pick-up and street sweeping designed to serve the territory within the CFD, including along the following roads:
• Westbrook Boulevard.
• West Sunset Boulevard.

5. Neighborhood park maintenance, and repair and replacement.

6. Storm water management, water quality structural controls, including, but not limited to, drainage swales constructed between storm drain facilities and receiving waters, and maintenance of flood control facilities including, but not limited to, detention basins and created wetlands.

Exhibit B

7. Bus Transfer Station, bus shelters, bus stops and any park and ride lots as well as bus signs.

8. Miscellaneous costs related to any of the items described above, including but not limited to planning, engineering, GIS, legal, and City and County administration costs.

9. The levy of special taxes to accumulate sinking funds for anticipated future repairs or replacement costs of landscape corridors, irrigation facilities, medians, entries and entry monumentation, lighting, neighborhood parks, storm water management and other facilities authorized to be maintained by the CFD or for which the City is authorized to finance services through the CFD, as determined by the Administrator.

Exhibit C

EXHIBIT C

CITY OF ROSEVILLE
Amoruso Ranch Community Facilities District No. 2
(Public Services)
ASSESSOR’S PARCEL NUMBERS

AND OWNERS OF LAND WITHIN COMMUNITY FACILITIES DISTRICT

APN OWNER
017-470-001-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-002-000 EISENPRESS ANGELA TR ET AL
017-470-003-000 EISENPRESS ANGELA TR ET AL
017-470-004-000 EISENPRESS ANGELA TR ET AL
017-470-005-000 EISENPRESS ANGELA TR ET AL
017-470-006-000 EISENPRESS ANGELA TR ET AL
017-470-007-000 EISENPRESS ANGELA TR ET AL
017-470-008-000 EISENPRESS ANGELA TR ET AL
017-470-009-000 EISENPRESS ANGELA TR ET AL
017-470-010-000 EISENPRESS ANGELA TR ET AL
017-470-011-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-012-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-013-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-014-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-015-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-016-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-017-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-018-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-019-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-020-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-021-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-022-000 EISENPRESS ANGELA TR
017-470-023-000 EISENPRESS ANGELA TR
017-470-024-000 EISENPRESS ANGELA TR
017-470-025-000 EISENPRESS ANGELA TR
017-470-026-000 EISENPRESS ANGELA TR
017-470-027-000 EISENPRESS ANGELA TR
017-470-028-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-029-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-030-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-031-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-032-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-033-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-034-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-035-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-036-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-037-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-038-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-039-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-040-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-041-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-046-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-001-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-002-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-003-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-004-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-005-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-006-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-007-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
Exhibit C

APN OWNER
017-480-008-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-009-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-010-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-011-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-012-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-013-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-014-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-015-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-016-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-017-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-018-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-019-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-020-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-021-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-022-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-023-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-024-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-025-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-026-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-027-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-028-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-029-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-030-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-031-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-032-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-033-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-034-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-035-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-036-000 EISENPRESS ANGELA TR
017-480-037-000 EISENPRESS ANGELA TR
017-480-038-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-039-000 EISENPRESS ANGELA TR
017-480-040-000 EISENPRESS ANGELA TR
017-480-041-000 EISENPRESS ANGELA TR
017-480-042-000 EISENPRESS ANGELA TR
017-480-043-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-044-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-045-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-046-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-047-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-048-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-049-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-050-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-051-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-052-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-053-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-054-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-055-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-056-000 EISENPRESS ANGELA TR
017-480-057-000 EISENPRESS ANGELA TR

CITY COUNCIL OF THE CITY OF ROSEVILLE
RESOLUTION NO. 23-187

A RESOLUTION OF ANNEXATION OF TERRITORY TO COMMUNITY FACILITIES

DISTRICT, AUTHORIZING THE LEVY OF A SPECIAL TAX AND SUBMITTING LEVY OF TAX

TO QUALIFIED ELECTORS

CITY OF ROSEVILLE
Community Facilities District No. 3
(Municipal Services)
Annexation No. 28 (Amoruso Ranch)
WHEREAS, the City Council (the “Council”) of the City of Roseville (the “City”) on April 5, 2023 adopted Resolution No. 23-121, entitled “A Resolution of Intention to Annex Territory to Community Facilities District and to Authorize the Levy of Special Taxes Therein” (the “Resolution of Intention”), stating its intention to annex territory to the City’s Community Facilities District No. 3 (Municipal Services) (the “CFD”), pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (the “Act”);
WHEREAS, a copy of the Resolution of Intention, incorporating a description and map of the proposed boundaries of the territory to be annexed to the CFD and stating the services to be provided and the rate and method of apportionment of the special tax to be levied within the territory to be annexed to the CFD, is on file with the City Clerk and the provisions thereof are fully incorporated herein by this reference as if fully set forth herein; WHEREAS, said annexation boundary map, labeled Annexation Map No. 28 of Community Facilities District No. 3 (Municipal Services) (Amoruso Ranch), has been recorded with the County Recorder of the County of Placer at Page 4 in Book 85 of Maps of Assessment and Community Facilities Districts, which map shows the territory to be annexed to the CFD; WHEREAS, on the date hereof, this Council held a noticed public hearing as required by the Act and the Resolution of Intention relative to the proposed annexation of territory to the CFD;
WHEREAS, at said hearing all interested persons desiring to be heard on all matters pertaining to the annexation of territory to the CFD and the levy of said special taxes within the area proposed to be annexed were heard and a full and fair hearing was held; and WHEREAS, prior to the time fixed for said hearing, written protests had not been filed against the proposed annexation of territory to the CFD by (i) 50% or more of the registered voters, or six registered voters, whichever is more, residing in the existing CFD, or (ii) 50% or more of the registered voters, or six registered voters, whichever is more, residing in the territory proposed to be annexed to the CFD, or (iii) owners of one-half or more of the area of land in the territory proposed to be annexed to the CFD.

NOW, THEREFORE, be it resolved by the City Council of the City of Roseville:
2 1. All prior proceedings taken by this Council with respect to the CFD and the proposed annexation of territory thereto have been duly considered and are hereby determined to be valid and in conformity with the Act, and the CFD has been validly established pursuant to the Act.

2. The description and map of the boundaries of the territory to be annexed to CFD, as described in the aforementioned Annexation Map No. 28 on file with the Clerk are hereby finally approved, are incorporated herein by reference, and shall be included within the boundaries of the CFD, and said territory is hereby ordered annexed to the CFD, subject to voter approval of the levy of the special taxes therein as hereinafter provided.

3. The provisions of the Resolution of Intention as heretofore adopted by this Council are by this reference incorporated herein, as if fully set forth herein.

4. Pursuant to the provisions of the Act, the proposition of the levy of the special tax within the territory to be annexed to the CFD shall be submitted to the voters of the area to be annexed to the CFD at an election called therefor as hereinafter provided.

5. This Council hereby finds that fewer than 12 persons have been registered to vote within the territory proposed to be annexed to the CFD for each of the 90 days preceding the close of the hearing heretofore conducted and concluded by this Council for the purposes of these annexation proceedings. Accordingly, and pursuant to Section 53326 of the Act, this Council finds that for purposes of these proceedings the qualified electors are the landowners within the territory proposed to be annexed to the CFD and that the vote shall be by said landowners, each having one vote for each acre or portion thereof such landowner owns in the territory proposed to be annexed to the CFD.

6. Pursuant to Section 53326 of the Act, the election shall be conducted by mail ballot under Section 4000 of the California Elections Code. This Council hereby determines that paragraphs (a), (b), and (c)(1) of said Section 4000 and Section 4108 of the California Elections Code are applicable to this election, provided however, the City has received written waivers from the owner of all the territory to be annexed and the election may be expedited.

7. The Council hereby calls a special election to consider the measure described in the ballot referred to in paragraph 8 below, which election shall be held on May 17, 2023 either virtually (if so noticed by the City) or at the City of Roseville Civic Center Council Chambers located at 311 Vernon Street, Roseville, California 95678.

8. The City Clerk is hereby appointed as the election official to conduct the election and cause to be provided to each landowner(s) in the territory to be annexed to the CFD, a ballot in the form of Exhibit A hereto, which form is hereby approved.

9. The City Clerk shall accept the ballots of the qualified electors received prior to 6:00 p.m. on May 17, 2023, whether received by mail or by personal delivery.

10. This Council hereby further finds that the provision of Section 53326 of the Act requiring a minimum of 90 days to elapse before said election is for the protection of voters, that the voters have waived such requirement and the date for the election hereinabove specified is established accordingly.

11. Under Section 50075.1 of the Government Code, the following accountability provisions shall apply to the special taxes: (a) the provision and/or acquisition of the services 3 and the incidental costs thereof, all as defined in the Resolution of Intention, shall constitute the specific single purpose; (b) the proceeds shall be applied only to the specific purposes identified in (a) above; (c) there shall be created special account(s) or funds(s) into which the proceeds shall be deposited; and (d) there shall be caused to be prepared an annual audit and report of the CFD.
* * * * * *
I hereby certify that the foregoing Resolution was duly adopted by the City Council of the City of Roseville, California, at a regularly scheduled meeting thereof, held on the ____ day of _________, 2023, by the following vote of the City Council:

AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
ABSTAIN: COUNCILMEMBERS
_______________________________________
Mayor
ATTEST:

City Clerk of the City of Roseville
A-1

EXHIBIT A

CITY OF ROSEVILLE
Community Facilities District No. 3
(Municipal Services)
Annexation No. 28 (Amoruso Ranch)

OFFICIAL BALLOT

SPECIAL TAX ELECTION
This ballot is for the special landowner election to annex property into City of Roseville Community Facilities District No. 3 (Municipal Service). You must return this ballot to the office of the City Clerk of the City of Roseville no later than the hour of 6:00 p.m. on _May 17, 2023, either by mail or in person. The Clerk’s office is located at 311 Vernon Street, Roseville, CA 95678.

To vote, mark a cross (X) on the voting line after the word “YES” or after the word “NO.” All marks otherwise made are forbidden. All distinguishing marks are forbidden and make the ballot void. If you wrongly mark, tear, or deface this ballot, return it to the City Clerk and obtain another.

AN "X" OR OTHER MARK WILL CAST ALL VOTES ASSIGNED TO THIS BALLOT, OR THE VOTER MAY WRITE NUMBERS IN THE SPACES PROVIDED.

The amount of money at build out that could be raised annually by the special tax levied in the territory to be annexed is $1,003,842.52 for Fiscal Year 2022-2023 (and subject to escalation annually), the duration of the special tax is perpetual, and the rate of the special tax shall be determined in accordance with the rate, method of apportionment, and manner of collection of special tax for the CFD.

BALLOT MEASURE: Shall the City of Roseville (the “City”), by and for its Community Facilities District No. 3 (Municipal Services) (the “CFD”), be authorized to levy special taxes within the territory annexed to the CFD pursuant to and as described in “A Resolution of Annexation of Territory to Community Facilities District, Authorizing the Levy of a Special Tax and Submitting Levy of Tax to Qualified
Electors,” adopted by the City Council of the City on May 17, 2023?
YES:____
NO:_____
A-2
By execution in the space provided below, you also indicate your waiver of (i) the time limit pertaining to the conduct of the election, (ii) any requirement for analysis and arguments with respect to the ballot measure, and (iii) any irregularity in the proceedings that may be claimed as a result of the this vote or the application of such waivers.

Number of Acres: _______
Number of Votes: _______
Property Owner:
_________
By:______________________________
___________

CITY COUNCIL OF THE CITY OF ROSEVILLE
RESOLUTION NO. 23-188

A RESOLUTION DECLARING RESULTS OF SPECIAL ANNEXATION ELECTION,

DETERMINING VALIDITY OF PRIOR PROCEEDINGS, AND DIRECTING RECORDING OF

AMENDED NOTICE OF SPECIAL TAX LIEN

CITY OF ROSEVILLE
Community Facilities District No. 3
(Municipal Services)
Annexation No. 28 (Amoruso Ranch)
WHEREAS, in proceedings heretofore conducted by the City Council (the “Council”) of the City of Roseville (the “City”) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (the “Act”), this Council has heretofore adopted a resolution calling a special election of the qualified landowner electors in the territory of land proposed to be annexed to Community Facilities District No. 3 (Municipal Services) (the “CFD”); WHEREAS, pursuant to the terms of the resolution which is hereby incorporated herein by this reference, the special election has been held and the City Clerk has filed a Canvass of Votes Cast in Special Election, a copy of which is attached hereto as Exhibit A; and WHEREAS, this Council has reviewed the Canvass and hereby approves it; NOW, THEREFORE, be it resolved by the City Council of the City of Roseville:

1. The issue presented at the special election was the levy of a special tax within the territory annexed to the CFD, to be levied in accordance with the formula heretofore approved by this Council on April 5, 2023, entitled, “A Resolution of Annexation of Territory to Community Facilities District, Authorizing the Levy of a Special Tax and Submitting Levy of Tax to Qualified Electors.”

2. Pursuant to the Canvass on file with the City Clerk, the issue presented at the special election was approved by the landowners of the territory annexed to the CFD by more than two-thirds of the landowners voting at the special election.

3. Pursuant to the voter approval, said annexed territory to the CFD is hereby declared to be fully annexed to and part of the CFD and this Council may levy special taxes therein as heretofore provided in these proceedings.

4. It is hereby found that all prior proceedings and actions taken by this Council pursuant to the CFD and the territory annexed thereto were valid and in conformity with the Act.

5. Within 15 days of the date hereof, the City Clerk shall execute and cause to be recorded in the office of the County Recorder of the County of Placer, an amendment to the Notice of Special Tax Lien as required by Section 3117.5 of the California Streets and Highways Code.
-2-
* * * * * *
I hereby certify that the foregoing Resolution was duly adopted by the City Council of the City of Roseville, California, at a regularly scheduled meeting thereof, held on the ____ day of _________, 2023, by the following vote of the City Council:

AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
ABSTAIN: COUNCILMEMBERS
_______________________________________
Mayor
ATTEST:

City Clerk of the City of Roseville
A-1

EXHIBIT A

CANVASS AND STATEMENT OF RESULT OF ELECTION

CITY OF ROSEVILLE
Community Facilities District No. 3
(Municipal Services)
Annexation No. 28 (Amoruso Ranch)
I hereby certify that on this date, I canvassed the returns of the election held on March 1, 2023 in the territory annexed to City of Roseville Community Facilities District No. 3 (Municipal Services), which election is designated as the Special Tax Annexation Election, and the total number of ballots cast in the territory to be annexed and the total number of votes cast for and against the measure are as follows and the totals as shown for and against the measure are full, true and correct:

Qualified
Landowner Votes
Votes Cast YES NO
City of Roseville
Community Facilities District No. 3
(Municipal Services)
Annexation No. 28 (Amoruso Ranch)
Special Tax Annexation Election,
May 17, 2023 _____ _____ _____ _____
BALLOT MEASURE: Shall the City of Roseville (the “City”), by and for its Community Facilities District No. 3 (Municipal Services) (the “CFD”), be authorized to levy special taxes within the territory annexed to the CFD pursuant to and as described in “A Resolution of Annexation of Territory to Community Facilities District, Authorizing the Levy of a Special Tax and Submitting Levy of Tax to Qualified
Electors,” adopted by the City Council of the City on May 17, 2023?
YES:____
NO:_____
IN WITNESS WHEREOF, I HAVE HEREUNTO SET MY HAND on _________, 2023.

By:

City Clerk
City of Roseville

RECORDING REQUESTED BY AND
AFTER RECORDATION PLEASE RETURN TO:

City Clerk Department
City of Roseville
311 Vernon Street
Roseville, CA 95678
Telephone: (916) 774-5263

SPACE ABOVE THIS LINE FOR RECORDER'S USE

AMENDMENT TO NOTICE OF SPECIAL TAX LIEN

CITY OF ROSEVILLE
COMMUNITY FACILITIES DISTRICT NO. 3 (MUNICIPAL SERVICES)

COUNTY OF PLACER, STATE OF CALIFORNIA
ANNEXATION NO. 28 (AMORUSO RANCH)
Pursuant to the requirements of Section 3117.5 of the Streets and Highways Code of California and the Mello-Roos Community Facilities Act of 1982, as amended, section 53311, et. seq., of the California Government Code (the “Act”), the undersigned City Clerk of the City of Roseville (the “City”), County of Placer, State of California, hereby gives notice that a lien to secure payment of a special tax which the City is authorized to levy for Community Facilities District No. 3 (Municipal Services) (the “CFD”), County of Placer, State of California, is hereby imposed on the property described herein. The special tax secured by this lien is authorized to be levied for the purpose of paying the costs of public services in and according to the rate and method of apportionment set forth in that certain Notice of Special Tax Lien heretofore recorded in the Office of the County Recorder of the County of Placer, State of California on October 22, 2004, as Document No. 2004-0140669, to which recorded Notice of Special Tax Lien and amendment thereto reference is hereby made and the provisions of which are hereby incorporated by this reference.

This Amended Notice of Special Tax Lien amends the Notice of Special Tax Lien to add to the territory of Community Facilities District No. 3 (Municipal Services) of the City Roseville the lands set forth in that certain “Annexation Map No. 28” to Community Facilities District No. 3 (Municipal Services), County of Placer, State of California,” heretofore recorded on April 11, 2023 at Book 4 Maps of Assessment and Community Facilities Districts at Page 85 in the office of the County Recorder of the County of Placer, State of California.

Pursuant to the requirements of Section 3114.5 of the Streets and Highways Code and Section 53324 of the Government Code, the undersigned, City Clerk of the City of Roseville, hereby gives notice that a lien to secure payment of a special tax which the City Council of the City of Roseville, County of Placer, State of California is authorized to levy is hereby imposed.

The special tax secured by this lien is authorized to be levied for the purpose of paying for public services as described in Exhibit A attached hereto, and the incidental expenses related thereto.

The assessor’s tax parcel(s) numbers of all parcels or any portion thereof which have been annexed to Community Facilities District No. 3 (Municipal Services), as shown in the Annexation Map referred to above, are thus included in this Amended Notice of Special Tax Lien, together with the name(s) of the owner(s) thereof, as they appear on the latest secured assessment roll as of the date of recording hereof or as are otherwise known to the City are as set forth in Exhibit C attached hereto and hereby made a part hereof.

The special tax is authorized to be levied against the parcel(s) described in Exhibit C attached hereto, which parcel(s) has been annexed into Community Facilities District No. 3 (Municipal Services), City of Roseville, County of Placer, State of California, which has been officially formed and the lien of the special tax is a continuing lien which shall secure each annual levy of the special tax and which shall continue in force and effect unless the special tax obligation is canceled in accordance with law or the special tax ceases to be levied and a notice of cessation of special tax is recorded in accordance with Section 53330.5 of the Government Code.

The amended rate, method of apportionment and the manner of collection of the authorized special tax is shown on Exhibit B attached hereto. The rate, method of apportionment, and the manner of collection of the authorized special tax does not contain conditions under which the obligation to pay the special tax may be prepaid and permanently satisfied.

Notice is further given that upon the recording of this notice in the office of the county recorder, the obligation to pay the special tax levy shall become a lien upon all nonexempt real property within the Community Facilities District No. 3 (Municipal Services), City of Roseville, in accordance with Section 3115.5 of the Streets and Highways Code.

For further information concerning the current and estimated future tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the City Administrator of the City of Roseville, 311 Vernon Street, Roseville, CA 95678, telephone number (916) 774-5319.

Dated: As of _____________, 2023
By: ______________________________________
City Clerk
City of Roseville
EXHIBIT A – List of Authorized Services
EXHIBIT B – Amended Rate and Method of Apportionment
EXHIBIT C – Property Owner(s) and Parcel Number(s)

EXHIBIT A

CITY OF ROSEVILLE
COMMUNITY FACILITIES DISTRICT NO. 3
(MUNICIPAL SERVICES)

LIST OF AUTHORIZED SERVICES
The Community Facilities District No. 3 (Municipal Services) (the “CFD”) shall include the City services authorized under Section 53313 of the Community Facilities Act of 1982, Chapter 2.5 of Division 2 of Title 5 of the California Government Code, commencing with Section 53311 (the “Act”), which include the following services, to the extent that such services are in addition to those provided in the territory of the CFD before the CFD was created (or, as to territory which may be annexed to the CFD, before such territory was annexed to the CFD.) In accordance with Section 53313 of the Act, the additional services may not supplant services already available within the territory when the district was created.
(a) Police protection services, including, but not limited to, criminal justice services.

However, criminal justice services are limited to providing services for jails, detention facilities, and juvenile halls.
(b) Fire protection and suppression services, and ambulance and paramedic services. (c) Recreation program services, library services, maintenance services for elementary and secondary school sites and structures, and the operation and maintenance of museums and cultural facilities, subject to the limitations contained in Section 53313 of the Act.
(d) Maintenance of parks, parkways, and open space.
(e) Flood and storm protection services, including, but not limited to, the operation and maintenance of storm drainage systems, and sandstorm protection systems. (f) Services with respect to removal or remedial action for the cleanup of any hazardous substance released or threatened to be released into the environment, subject to the limitations contained in Section 53313 of the Act.

EXHIBIT B

CITY OF ROSEVILLE
COMMUNITY FACILITIES DISTRICT NO. 3
(MUNICIPAL SERVICES)

RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX

A Special Tax applicable to each Assessor’s Parcel in Community Facilities District No. 3 (Municipal Services) [herein “CFD No. 3”] shall be levied and collected according to the tax liability determined by the City Council, acting in its capacity as the legislative body of CFD No. 3, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 3, unless exempted by law or by the provisions of Section E below, 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:
“Acreage” or “Acre” means the land area making up 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 subdivision map or other parcel map recorded at the County Recorder’s Office.
“Administrative Expenses” means the costs incurred by the City to determine, levy and collect the Special Tax, including salaries of City employees and fees of consultants and the costs of collecting installments of the Special Taxes upon the general tax rolls; preparation of required reports, and any other costs required to administer the CFD as determined by the Finance Director.
“Administrator” means the person or firm designated by the City to administer the Special Taxes according to this Rate and Method of Apportionment of Special Tax. “Affordable Housing Director” means, at any point in time, the person within the City who services as head of the department that is in charge of the City’s affordable housing program. “Affordable Unit” means a Unit built on a Parcel for which an Affordable Purchase Development Agreement or similar agreement has been recorded on title of the property designating the Unit as affordable (as determined by the City) and resulting in a deed of trust on the Parcel in favor of the City. The City’s Affordable Housing Director shall determine which Units are designated as Affordable Units and maintain an Affordable Unit Listing which shall contain all designated buildable parcels by tract and lot number. The Affordable Unit Listing shall also be updated to reflect those Units no longer qualifying as Affordable Units, also known as Market Rate Units. The Affordable Unit Listing, which shall contain all qualifying Affordable Units as of April 30, shall be made available to the Administrator by July 1 of each year for purposes of determining the Maximum Special Tax for Parcels pursuant to Section C.
“Affordable Unit Assignment” means a reduction in the Maximum Special Tax for a Parcel due to the assignment of an Affordable Unit(s) to the Parcel. “Annual Tax Escalation Factor” means an annual increase in the Maximum Special Tax following the Base Year in an amount equal to the lesser of: (i) the combined percentage increase, if any, in the City of Roseville General Fund Operating Budget for police and fire services, or (ii) four percent (4%).
“Assessor’s Parcel” or “Parcel” means a lot or parcel shown in an Assessor’s Parcel Map with an assigned Assessor’s Parcel number.
“Assessor’s Parcel Map” means an official map of the County Assessor designating parcels by Assessor’s Parcel number.
“Authorized Services” means the public services authorized to be funded by CFD No. 3 as set forth in the documents adopted by the City Council when the CFD was formed. “Base Year” means Fiscal Year 2010-11.
“City” means the City of Roseville.
“City Council” means the City Council of the City of Roseville, acting as the legislative body of CFD No. 3.
“County” means the County of Placer.
“Developed Property” means, in any Fiscal Year, both of the following:
 For Condominium Conversion Parcels, all individual Units for which an escrow has closed prior to June 30 of the preceding Fiscal Year; and  All other Parcels of Taxable Property within the CFD for which a use permit or building permit for new construction of a residential or non-residential structure was issued prior to June 30 of the preceding Fiscal Year.
“Finance Director” means the Finance Director for the City of Roseville or his or her designee or successor.
“Fiscal Year” means the period starting on July 1 and ending on the following June 30. “Land Use Designation” means the land use designated to be built on a particular Parcel based on reference to an adopted community plan or specific plan or, to the extent that such a plan has not been approved for a Parcel, to the City’s general plan. “Market Rate Unit” means a Unit that is not an Affordable Unit. “Multi-Family Property” means, in any Fiscal Year, all Parcels in CFD No. 3 for which a building permit was issued or may be issued for construction of a residential structure with multiple units that share common walls, all of which are offered for rent to the general public. “Maximum Special Tax” means the maximum Special Tax determined in accordance with Section C below that can be levied on Taxable Property in any Fiscal Year. “Public Property” means any property within the boundaries of CFD No. 3 that is owned by the federal government, State of California, County, City, or other public agency. “Single Family Attached Property” means, in any Fiscal Year, all Parcels in CFD No. 3 for which a building permit was issued for construction of a residential structure consisting of two or more Units that share common walls and are offered as for-sale Units, including such residential structures that meet the statutory definition of a condominium contained in Civil Code Section 1351.
“Single Family Detached Property” means, in any Fiscal Year, all Parcels in CFD No. 3 for which a building permit was issued for construction of a Unit that does not share a common wall with another Unit.
“Special Tax” means any tax levied to pay for Authorized Services. “Taxable Property” means all Assessor’s Parcels within the boundaries of CFD No. 3 which are not exempt from the Special Tax pursuant to law or Section E below. “Unit” means an individual single-family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure. “Zoning Designation” means, for a particular Parcel, the designation of zoning for the Parcel based on the zoning map symbols set forth in the City’s zoning ordinance or, if the designation is inconsistent with the City’s zoning ordinance, as determined by the Administrator.

B. CATEGORIZING PARCELS FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor’s Parcel numbers for all Parcels of Developed Property within CFD No. 3. The Administrator shall then identify the Land Use Designation for each Parcel of Developed Property to determine the appropriate Maximum Special Tax pursuant to Section C below. If a Land Use Designation has not been assigned to a Parcel of Developed Property, the Administrator shall determine the Zoning Designation for the Parcel and reference Table 1 below to determine the Maximum Special Tax associated with that Zoning Designation. If the Zoning Designation for the Parcel applies to more than one Land Use Designation as reflected in Table 1, the Administrator shall determine the appropriate Maximum Special Tax rate for the Parcel by identifying the Maximum Special Tax shown in Table 1 for the land use category that is most similar to the land use that will be built on the Parcel.

For Single Family Attached Property or multi-family property, the number of Units shall be determined by referencing the condominium plan, apartment plan, site plan or other development plan for the property. For Condominium Parcels, the Administrator shall also determine the date of which escrow closed for any Units that were sold to individual buyers in the prior Fiscal Year.

For Parcels with a Land Use Designation of Residential, Mixed Use; Village Center – Medium Density Residential; Village Center – High Density Residential; or Commercial, Mixed Use, the Administrator shall determine whether (i) residential units that have been or will be built on the Parcel will be offered for sale to individual home buyers and (ii) a separate Assessor’s Parcel number will be assigned to the airspace parcel associated with each residential unit. Once separate Parcel numbers have been assigned to the residential airspace Parcels, the Administrator shall assign a Maximum Special Tax to the airspace Parcel for each residential unit.

In addition, the Administrator shall tax the commercial land uses on the Parcel using the Maximum Special Tax for the appropriate commercial Land Use Designation in Table 1 below. The acreage to be used to calculate the Maximum Special Tax on the commercial uses shall be the full land area of the underlying Assessor’s Parcel on which the residential and commercial land uses are located.

Upon recordation of each Final Map creating Single Family Detached Property and/or Single Family Attached Property, the ECS Director is to determine the number of Affordable Units included within the Final Map. When building permits are issued for the Affordable Units designated on each Parcel, the Administrator shall reduce the Maximum Special Tax for each Affordable Unit to fifty percent (50%) of the Maximum Special Tax that applies to the Market Rate Units with the same Zoning Designation. After May 1 of each Fiscal Year, the Administrator shall obtain the Affordable Unit Listing from the Affordable Housing Director to confirm which Parcels qualify for an Affordable Unit Adjustment in the following Fiscal Year.

C. MAXIMUM SPECIAL TAX
All Taxable Property within the CFD shall be subject to a Maximum Special Tax that will be levied each Fiscal Year to pay for Authorized Services. As discussed above, the Administrator shall rely first on the Land Use Designation for a Parcel to determine the appropriate Maximum Special Tax in Table 1 below but, in the absence of an assigned Land Use Designation, the Administrator shall refer to the Zoning Designation and land use to be built on the Parcel. The following Maximum Special Tax rates apply to all Parcels of Developed Property within CFD No. 3:

Table 1
Maximum Special Taxes
Land Use Designation Zoning
Designation
Maximum Special Tax
(Fiscal Year
2004-05) *
Low Density Residential [LDR] R1 $293 per Unit
Medium Density Residential [MDR] RS, R2, R3 $293 per Unit High Density Residential [HDR] or
[HDR (Senior)]
R3 $196 per Unit
Residential, Mixed Use or Village Center
– Medium Density Residential or Village
Center – High Density Residential
R3, RMU $196 per Unit
Community Commercial CC $1,604 per Acre
General Commercial GC $1,604 per Acre
Highway Commercial HC $1,604 per Acre
Regional Commercial RC $1,604 per Acre
Central Business District CBD $1,604 per Acre
* Beginning July 1, 2005 and each July 1 thereafter, the Maximum Special Taxes shown above shall be adjusted by applying the Annual Tax Escalation Factor. The Maximum Special Tax for Affordable Units within a particular Zoning Designation shall be fifty percent (50%) of the amount shown above for that Zoning Designation, as adjusted by the Annual Tax Escalation Factor.

D. METHOD OF LEVY AND COLLECTION OF SPECIAL TAX
Each Fiscal Year, the Administrator shall levy the Maximum Special Tax on each Parcel of Developed Property in CFD No. 3. The Special Tax for CFD No. 3 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes provided, however, that CFD No. 3 may (under the authority of Government Code Section 53340) in any particular case bill the taxes directly to the property owner off the County tax roll, and the Special Tax will be equally subject to foreclosure if delinquent.

E. LIMITATIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Public Property.

F. INTERPRETATION OF SPECIAL TAX FORMULA
The City reserves the right to make minor administrative and technical changes to this document that does not materially affect the rate and method of apportioning the Special Taxes. In addition, the interpretation and application of any section of this document shall be left to the City’s discretion. Interpretations may be made by the City by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment of Special Tax.

AMENDED MAXIMUM SPECIAL TAX RATES
COMMUNITY FACILITIES DISTRICT NO. 3
(MUNICIPAL SERVICES)
ANNEXATION NO. 28 (AMORUSO RANCH)
Planned
Land Uses
(Base Year
FY 2022/23)
Maximum
Special
Tax Rates* Units/Acres
Anticipated
FY 2022/23
Maximum
Special Tax
if Built Out
Residential Land Uses Low Density Residential $377.00 per unit 1,099 units $414,323.00 Medium Density Residential $377.00 per unit 695 units 262,015.00 High Density Residential $233.74 per unit 873 units 204,055.02 Commercial $1,249.39 per acre 23.71 acres 29,623.04
Village District Commercial $1,249.39 per acre 27.12 acres 33,883.46 Village District Residential $377.00 per unit 159 units 59,943.00 Total Maximum Special Tax $ 1,003,842.52
1,003,830.02
*The Maximum Special Tax following the Base Year (FY 2022-23) will increase in an amount equal to the lesser of; (i) the combined percentage increase, if any, in the City of Roseville General Fund Operating Budget for police and fire services, or (ii) four percent (4%).

If, in any Fiscal Year, the Land Use of a Property is not listed in Section C, the Maximum Special Tax for each such Parcel shall be determined by the Administrator based upon (i) the Special Tax per unit or acre for other District Properties having similar land use designations or (ii) a new Maximum Special Tax rate suitable for the Land Use, whichever is greater.

EXHIBIT C

CITY OF ROSEVILLE
COMMUNITY FACILITIES DISTRICT NO. 3
(MUNICIPAL SERVICES)
ANNEXATION NO. 28 (AMORUSO RANCH)
Property Owner(s) and Assessor Parcel Number(s)

APN OWNER
017-470-001-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-002-000 EISENPRESS ANGELA TR ET AL
017-470-003-000 EISENPRESS ANGELA TR ET AL
017-470-004-000 EISENPRESS ANGELA TR ET AL
017-470-005-000 EISENPRESS ANGELA TR ET AL
017-470-006-000 EISENPRESS ANGELA TR ET AL
017-470-007-000 EISENPRESS ANGELA TR ET AL
017-470-008-000 EISENPRESS ANGELA TR ET AL
017-470-009-000 EISENPRESS ANGELA TR ET AL
017-470-010-000 EISENPRESS ANGELA TR ET AL
017-470-011-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-012-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-013-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-014-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-015-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-016-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-017-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-018-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-019-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-020-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-021-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-022-000 EISENPRESS ANGELA TR
017-470-023-000 EISENPRESS ANGELA TR
017-470-024-000 EISENPRESS ANGELA TR
017-470-025-000 EISENPRESS ANGELA TR
017-470-026-000 EISENPRESS ANGELA TR
017-470-027-000 EISENPRESS ANGELA TR
017-470-028-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-029-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-030-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-031-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-032-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-033-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-034-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-035-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-036-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-037-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-038-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-039-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-040-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-041-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-470-046-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-001-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-002-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-003-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-004-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-005-000 BROOKFIELD SACRAMENTO HOLDINGS LLC

APN OWNER
017-480-006-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-007-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-008-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-009-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-010-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-011-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-012-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-013-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-014-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-015-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-016-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-017-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-018-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-019-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-020-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-021-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-022-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-023-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-024-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-025-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-026-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-027-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-028-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-029-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-030-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-031-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-032-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-033-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-034-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-035-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-036-000 EISENPRESS ANGELA TR
017-480-037-000 EISENPRESS ANGELA TR
017-480-038-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-039-000 EISENPRESS ANGELA TR
017-480-040-000 EISENPRESS ANGELA TR
017-480-041-000 EISENPRESS ANGELA TR
017-480-042-000 EISENPRESS ANGELA TR
017-480-043-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-044-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-045-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-046-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-047-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-048-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-049-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-050-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-051-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-052-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-053-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-054-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-055-000 BROOKFIELD SACRAMENTO HOLDINGS LLC
017-480-056-000 EISENPRESS ANGELA TR
017-480-057-000 EISENPRESS ANGELA TR

COUNCIL COMMUNICATION
CC #: 2722
File #: 0900-04-02 & 1002-03
Title: Roseville Parkway Extension Project - Resolution of Necessity Contact: Jesse Khatkar 916-774-5434 [email protected] Meeting Date: 5/17/2023
Item #: 10.2.

RECOMMENDATION TO COUNCIL
Staff recommends that the City Council adopt a resolution Finding and Determining that the Public Interest, Convenience and Necessity Require the Acquisition for Public Purposes by Eminent Domain of Certain Real Property Located at 8580 Industrial Ave, Roseville, California (A Portion of APN 017-113-023).

BACKGROUND
Roseville Parkway is a multi-lane arterial roadway providing a connection from Northwest Roseville to East Roseville and Granite Bay. The roadway is continuous except for a 0.75 mile segment between Foothills Boulevard and Washington Boulevard. The project scope includes the construction of:

Four vehicle travel lanes (two in each direction);
Curb, gutter and sidewalk;
On-street bike lanes;
Separated multi-use path;
Street lights;
Street landscaping; and
An overpass spanning the Union Pacific Railroad (UPRR) tracks and Industrial Avenue At their December 19, 2019 meeting, City Council approved a professional design services agreement with Mark Thomas & Company, Inc., to complete the design and environmental document for the Roseville Parkway Extension Project. Mark Thomas identified the need to acquire property rights from four properties. The City of Roseville obtained the services of Interwest Consulting Group to negotiate the acquisition agreements, and their sub-consultant Integra Realty Resources to prepare the valuations that determined the fair market value for the acquisitions.

Staff has worked with the acquisition team, design consultant, and property owners to minimize the project impacts on the four parcels where property acquisitions are necessary for construction of the project.

In September of 2021, an initial offer was made to the JB Company Management, LP for the acquisition based upon the appraisal by Integra Realty Resources, a California Certified General Appraiser. The property acquisition area consists of a partial property acquisition in-fee of 6,682 square feet, slope and drainage easement of 12,021 square feet, and had an appraised value of $74,900. The attached Right of Way map shows the extents of the partial acquisition. There are no existing improvements in the area the City is seeking to acquire.

After over a year of attempted good faith negotiations between the property owner and Interwest, it is clear that we are at an impasse. So in February of 2023, staff transmitted a Notice of Intent to Adopt a Resolution of Necessity (Notice) to the property owner with a hearing date of April 19th, 2023. Upon receipt of the Notice, the property owner became more responsive to the City's attempts to negotiate. Staff, Interwest, and the property owner held several meetings and made progress towards an agreement; however, an agreement could not be reached even after the City re-appraised the property and offered $120,000 for the property rights required for the project.

Because no agreement was reached, staff transmitted a revised Notice in of April 2023 to the property owner with a public hearing date of May 17th, 2023.

Staff believes it is time to move forward with the adoption of a Resolution of Necessity which will allow the City to proceed with acquiring the needed property through eminent domain if necessary.

Adopting a Resolution of Necessity is the first step of the eminent domain process that will allow the City to proceed with the project. Simply because the City adopts a Resolution of Necessity does not mean that negotiations with the property owner will cease. The City will continue to work toward acquisition of the property through either voluntary acquisition or eminent domain with voluntary acquisition still the preferred alternatives. However, the City should begin the eminent domain process at this time in order to avoid further delays of this much needed East-West connection through the City.

FISCAL IMPACT
The project is anticipated to cost approximately $27.4 million and be entirely funded by the Traffic Mitigation Fund (TMF). Staff will return to City Council with a budget adjustment to fund construction once the bids are received and construction costs are determined.

ENVIRONMENTAL REVIEW
Project level CEQA compliance for the Roseville Parkway Extension project was accomplished with preparation of the Roseville Parkway Extension Project Final Initial Study and Mitigated Negative Declaration (Adopted: September 16, 2020). Because the Roseville Parkway Extension project is consistent with the project evaluated in the Roseville Parkway Extension Project Final Initial Study and Mitigated Negative Declaration, no new effects would be expected to occur and all applicable mitigation measures from the Roseville Parkway Extension Project Final Initial Study and Mitigated Negative Declaration will be implemented. As such, no additional CEQA action is required at this time.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal C - Maintain a safe and healthy community
Goal F - Invest in well-planned infrastructure and growth Respectfully Submitted,
Jesse Khatkar, Associate Engineer
Jason Shykowski, Public Works Director
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:

Description
Resolution 23-191
Right of Way - Map
Initial Offer Package
Initial Notice of Intent toAdopt Resolution of Necessity Amended Offer Package
Amended Notice of Intent toAdopt Resolution of Necessity Environmental Document
RESOLUTION NO. 23-191

FINDING AND DETERMINING THAT THE PUBLIC INTEREST, CONVENIENCE AND

NECESSITY REQUIRE THE ACQUISITION FOR PUBLIC PURPOSES BY EMINENT DOMAIN OF CERTAIN REAL PROPERTY LOCATED AT 8580 INDUSTRIAL AVENUE, ROSEVILLE, CALIFORNIA (A PORTION OF APN 017-113-023)

THE CITY COUNCIL OF THE CITY OF ROSEVILLE DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. The City Council of the City of Roseville, after consideration of the staff report, staff presentation, discussion, oral testimony and evidence presented at its meeting on May 17, 2023, hereby finds, determines and declares as follows:
a. The City Council is authorized by statute to acquire property within the boundaries of the City of Roseville by eminent domain for the Roseville Parkway Extension Project (“Project”).
b. The public interest, convenience and necessity require the proposed Project, which includes the property located at 8580 Industrial Avenue, Roseville, California (a portion of APN 017-113-023) the purpose of which is to create a crucial east-west connection through the City for all travel modes, including bicycle and pedestrian, and improve operations, reduce delay, and enhance mobility for all travel modes. c. The interests in real property to be acquired (“Subject Property”) include a fee simple interest in the property, described in Exhibit A and depicted in Exhibit A-1, and a Drainage and Slope Easement, described in Exhibit B and depicted in Exhibit B-1.

Exhibits A, A-1, B and B-1 are attached to this Resolution and incorporated herein by this reference. The Subject Property is located in the City of Roseville, in the County of Placer, State of California.
d. The Project is planned and located in a manner that will be most compatible with the greatest public good and least private injury.
e. The taking of the Subject Property is necessary for the stated Project and such taking is authorized by article I, section 19 of the California Constitution; sections 37350, 37350.5 and 40401 et seq. of the California Government Code; sections 1230.010 et seq., 1240.110, 1240.120 of the California Code of Civil Procedure, and other applicable law.
f. The City has made the offer to the owner of the Subject Property as required by California Government Code section 7267.2.
g. The City has given necessary notice of hearing on this Resolution as required by Code of Civil Procedure section 1245.235. The City Manager has given notice on behalf of the City Council of the proposed adoption of this Resolution of necessity to acquire property by eminent domain.
h. The City has determined that the Project is in conformance with the California Environmental Quality Act (“CEQA”). Project-level CEQA compliance for the Project was accomplished with preparation of the Roseville Parkway Extension Project Final Initial Study and Mitigated Negative Declaration, adopted September 16, 2020 (“ISMND”). Because the Project is consistent with the project evaluated in the ISMND, no new effects would be expected to occur and all applicable mitigation measures from the ISMND will be implemented.

SECTION 2. The City Council hereby declares its intention to acquire the Subject Property pursuant to the laws of the State of California government condemnation.

SECTION 3. The City Council further finds pursuant to Code of Civil Procedure section 1240.610 that if any portion of the Subject Property has been appropriated to some public use, the public uses described above to which it is to be applied by the City are more necessary and paramount public uses.

SECTION 4. The City Attorney is authorized and directed to prepare, institute and prosecute such proceedings in the court having jurisdiction thereof as may be necessary to acquire the Subject Property, including the filing of an application for an Order for Possession before judgment.

SECTION 5. This Resolution shall be effective immediately upon its adoption.

SECTION 6. The City Clerk shall certify the adoption of this Resolution and certify this record to be a full true, correct copy of the action taken.

PASSED AND ADOPTED by the Council of the City of Roseville this day of , 2023, by the following vote on roll call:

AYES COUNCILMEMBERS:

NOES COUNCILMEMBERS:

ABSENT COUNCILMEMBERS:

MAYOR
ATTEST:

City Clerk
Pagel of2
EXHIBIT "A"

LEGAL DESCRIPTION
All that real property situate in Sections 21, Township 11 North, Range 6 East, M.D.M., City of Roseville, County of Placer, State of California, being a portion of PARCEL D of that certain Parcel Map titled ROSEVILLE PARKWAY INDUSTRIAL CENTER, recorded March 8, 2002 in Book 30 of Parcel Maps, at Page 124, Official Records of Placer County, more particularly described as:

Commencing at a found 1.5" standard city monument in a monument well, as shown on that certain PARCEL MAP, recorded in Book 19 of Parcel Maps, at Page 23, Official Records of Placer County, which bears South 00°26'50" West, 1000.04 feet from a found 1.5'' standard city monument in a monument well, as shown on said PARCEL MAP recorded in Book 19 of Parcel Maps, at Page 23; thence North 83°15'23" East, 2173.33 feet to the southeast corner of said PARCEL D and the Point of Beginning; thence along the easterly line of said PARCEL D, North 01°16'43" West, 50.60 feet to the beginning of a non-tangent curve, concave northeasterly having a radius of 1911.85 feet, and a chord bearing a distance of North 82°10'22' West, 11.17 feet; thence leaving said easterly line, the following five (5) courses:

1. Westerly along said curve, through a central angle of 00°20'05", 11.17 feet;

2. South 00°00'00" East, 29.83 feet to the beginning on a non-tangent curve, concave northeasterly, having a radius of 1954.00 feet, and a chord bearing and distance of North 79°29'03" West, 310.78 feet;

3. Northwesterly along said curve, through a central angle of 09°07'21 ", 311.11 feet;

4. North 74°52'39" West, 81.11 feet;

5. North 74°55'23" West, 34.56 feet to a point on the westerly line of said PARCEL D; thence along said westerly line, South 00°34'41" East, 11.88 feet to the southwest corner of said PARCEL D; thence leaving said easterly line and along the southerly line of said PARCEL D, the following two (2) courses:

1. South 75°01'13" East, 182.10 feet to the beginning of a tangent curve, concave northeasterly having a radius of 1961.85 feet, a chord bearing a distance of South 78°47'42" East, 258.31 feet;

2. Southeasterly along said curve, through a central angle of 07°32'58", 258.50 feet to the to the Point of Beginning.

Containing 0.15 acres or 6,682 square feet, more or less.

Bearings and distances shown are based upon the California Coordinate System of 1983, Epoch 2017.50, Zone 2. Distances shown and described are grid and in US Survey Feet, divide the distances shown above by 0.99992 to obtain ground level distances.

This real property description has been prepared at Mark Thomas & Company, Inc., by me, or under my direction , in conformance with the Professional Land Surveyors Act.

Samuel R. McIntyre, PLS 9313
05/20/2021
Date
SECTIONS 21
T.11.N., R.6.E., M.D.M.
0 300 600 1200
Feet
SCALE 1" = 600'
Exhibit A-1
APN 017-113-023
FEE
Plat to Accompany Legal Description
In the City of Roseville
Placer County, California
SECTIONS 21,
T.11.N., R.6.E., M.D.M.
0 60 120 240
Feet
SCALE 1" = 120'
Exhibit A-1
APN 017-113-023
FEE
Plat to Accompany Legal Description
In the City of Roseville
Placer County, California

EXHIBIT "B"

LEGAL DESCRIPTION
All thatreal property situate in Sections 21, Township 11 North,Range 6 East, M.D.M., City ofRoseville, County ofPlacer, State ofCalifornia, being a portion of PARCEL D of that certain Parcel Map titled ROSEVILLE PARK.WAY INDUSTRIAL CENTER,recordedMarch8,2002inBook30ofParcelMaps,atPage124,OfficialRecords ofPlacer County, more particularly described as:

Commencingatafound1.5" standardcitymonumentinamonumentwell,as shownonthat certainPARCELMAP,recordedinBook19ofParcelMaps,atPage23,OfficialRecordsof PlacerCounty,whichbearsSouth00°26'50"West,1000.04feetfromafound1.5''standard city monument in a monument well, as shown on said PARCEL MAP recorded in Book 19 of Parcel Maps, at Page 23; thence North 83°15'23" East, 2173.33 feet to the southeast comer of said PARCEL D; thence along the easterly line of said PARCEL D, North 01°16'43"West, 50.60tothebeginningofanon-tangent curve, concavenortheasterly, havingaradiusof1911.85feet,andachordbearinganddistanceofNorth78°40'48"West, 244.08 feet,andthePointofBeginning;thence leavingsaideasterlyline,the followingtwo (2) courses:

1. Northwesterly along said curve,through a central angle of07°19'11, 244.25 feet;

2. North75°01'13"West,196.02feettoapointonthewesterlylineofsaidPARCELD; thence along said westerly line, North 00°34'41" West, 21.20 feet; thence leaving said westerlyline,South77°31'20"East,438.72 feettosaideasterlylineofPARCELD;thence along said easterly line, South 01°16'43" East, 24.99 feet to the Point ofBeginning.

Containing 0.28 acres or 12,021 square feet, more or less.

Bearingsanddistances shownarebasedupontheCaliforniaCoordinateSystemof1983, Epoch 2017.50, Zone 2. Distances shown and described are grid and in US Survey Feet, divide thedistances shownabove by 0.99992 to obtaingroundleveldistances.

This real property description has been prepared at Mark Thomas & Company, Inc., by me, or under my direction , in conformance with the Professional Land Surveyors Act.

Samuel R. McIntyre, PLS 9313
05/20/2021
Date
SECTIONS 21
T.11.N., R.6.E., M.D.M.
0 300 600 1200
Feet
SCALE 1" = 600'
Exhibit B-1
APN 017-113-023

DRAINAGE AND SLOPE EASEMENT
Plat to Accompany Legal Description
In the City of Roseville
Placer County, California
SECTIONS 21
T.11.N., R.6.E., M.D.M.
0 60 120 240
Feet
SCALE 1" = 120'
Exhibit B-1
APN 017-113-023

DRAINAGE AND SLOPE EASEMENT
Plat to Accompany Legal Description
In the City of Roseville
Placer County, California
© 2021 Microsoft Corporation © 2021 Maxar ©CNES (2021) Distribution Airbus SCALE 1" = 80'
0 40 80 160Feet DISCLAIMER VICINITY MAP NOT TO SCALE PROJECT SITE PROPERTY OWNER EXHIBIT: 701 UNIVERSITY AVE, SUITE 200 SACRAMENTO, CA 95825 ROSEVILLE PARKWAY EXTENSION

AGREEMENT FOR SALE OF REAL PROPERTY
THIS AGREEMENT, made and entered into this ___________ day of _________________________, 20___, by and between the CITY OF ROSEVILLE, a municipal corporation, as grantee ("CITY") and JB COMPANY MANAGEMENT LP, a California limited partnership, as grantor ("GRANTOR"),
W I T N E S S E T H:

WHEREAS, GRANTOR is the owner of certain real property identified as Assessor Parcel Number 017-113-023 located in the City of Roseville, County of Placer (the “Property”); and WHEREAS, the CITY desires to acquire a portion of such property in fee simple interest as described in the attached legal description marked Exhibit “A-1”, and depicted on the attached plat map marked Exhibit “B-1”, which is attached hereto and incorporated herein by reference for the purpose of constructing the Roseville Parkway Extension Project (“the Project”); and WHEREAS, the CITY desires to acquire a permanent drainage and slope easement as described in the attached legal description marked Exhibit “A-2” and depicted on the attached plat map marked Exhibit “B-2”, which is attached hereto and incorporated herein by reference; and WHEREAS, GRANTOR agrees to sell and CITY agrees to buy the fee simple interest and a permanent drainage and slope easement (collectively “the Subject Property”), pursuant to the terms and conditions set forth in this Agreement; and
WHEREAS, GRANTOR agrees to sell and CITY agrees to buy the Subject Property pursuant to the terms and conditions set forth in this Agreement.

NOW, THEREFORE, the parties agree as follows:

1. Purchase Price. GRANTOR agrees to sell, and CITY agrees to buy, the Subject Property for the sum of Seven Thousand Four Hundred Ninety Dollars ($7,490.00) (“Purchase Price”). In addition, CITY agrees to release GRANTOR’s obligations to construct certain improvements as described in those Deferred Improvement Agreements identified as Exception Items 6 and 7 of Fidelity National Title Company Preliminary Title Report number 01004124-010-PA, dated June 29, 2020 Amended May 27, 2021, Amendment No. 1. The parties agree that the Purchase Price and release of the Deferred Improvement Agreements includes compensation for any and all improvements located within the Subject Property and any severance damages, loss of goodwill damages, relocation assistance payments, costs, or attorney fees, except as provided herein.

2. Conveyance. GRANTOR has executed, or will execute prior to the Close of Escrow, as defined herein, the Grant Deed and Drainage and Slope Easement in the format satisfactory to the City Attorney of CITY (collectively “Deeds”), conveying the Subject Property to CITY.

3. Escrow. CITY has opened an escrow account for this transaction with Fidelity National Title Company, 8525 Madison Ave #110, Fair Oaks, CA 95628, and Attention: Paul Avila ("the Title Company") under Escrow #01004124-010-PA-KD as described in the Escrow Instructions attached hereto as Exhibit “C-1”. Prior to the Close of Escrow, GRANTOR shall deliver the Deeds to the Title Company. Prior to the Close of Escrow, CITY shall deposit with the Title Company the Purchase Price for the account of GRANTOR, conditioned upon the Subject Property vesting in CITY free and clear of all liens, leases, encumbrances, assessments, easements, bonds, judgments and debts secured by Deeds of Trust or mortgages except as indicated in the Escrow Instructions, as well as the Easement on the Crouch Property. If for any reason escrow fails to close as set forth herein, including termination of this Agreement, the Title Company shall return all funds and documents to the party that submitted such funds or documents.

4. Title Approval. CITY’s disapproval of any exception shown in the title reports are set forth in Exhibit “C-1”, the Escrow Instructions. GRANTOR shall notify City within fifteen (15) working days of the Effective Date of this Agreement if it elects not to remove or is unable to remove any disapproved exception. CITY shall have five (5) working days after notification of such action either (i) to terminate this Agreement or (ii) to waive its disapproval of such exception and agree to purchase the Subject Property subject to the disapproved exception. If CITY fails to notify GRANTOR, in writing, within five (5) working days of its election pursuant to this paragraph, CITY shall be deemed to have elected to terminate this Agreement. In the event of termination of this Agreement, the parties shall have no obligations hereunder. Any exception which CITY has approved hereunder, either by CITY’s approval, CITY’s failure to disapprove such exception, or by CITY’s waiver of disapproval, shall be deemed a “Permitted Exception”.

5. Discharge of Obligations. The Title Company may expend any and all money payable to GRANTOR under this Agreement to discharge any obligations (except those identified in the Escrow Instructions as being taken subject to) which are liens upon the Subject Property, including but not limited to, those arising from judgments, assessments, delinquent taxes (other than for the fiscal year referred to in the Escrow Instructions), or debts secured by deeds of trust or mortgages or to defray any other incidental costs other than those specified in the escrow instructions to be borne by CITY. Any money made payable pursuant to a deed of trust shall be made payable to the beneficiary entitled to the money pursuant to the deed of trust; provided, however, that the beneficiary shall first furnish GRANTOR and the Title Company with a good and sufficient receipt showing the money to be credited against the indebtedness secured by the deed of trust.

6. Allocation of Taxes and Assessments. Taxes for the fiscal year in which the escrow closes shall be cleared and paid for in the manner required by Section 5086 of the Revenue and Taxation Code. As a deduction from the amount shown in Section 1, above, the City shall be authorized to pay any delinquent taxes due in any fiscal year, except the fiscal year in which this escrow closes, together with penalties and interest thereon. If GRANTOR has prepaid any taxes which are cancelled pursuant to Section 5086 as to the Subject Property, GRANTOR may seek any refunds to which it is entitled from such taxing agencies. If the Subject Property is subject to any assessments which are not subject to cancellation under Revenue and Taxation Code section 5086, such assessments shall be prorated as of the date of apportionment. GRANTOR shall pay all taxes and assessments outstanding up to the date of apportionment, if any, as to the Subject Property.

7. Escrow Costs. CITY shall pay all escrow fees, recording fees and title insurance charges incurred in this transaction.

8. Date of Possession. The right of possession and use of the Subject Property by the CITY, including the right to remove and dispose of improvements, shall commence upon the Effective Date of this Agreement, and the amount shown in Paragraph 1 of this Agreement includes, but is not limited to, full payment for such possession and use, including damages, if any, from said date.

9. Title and Escrow Closing. Title to the Subject Property shall pass immediately upon Close of Escrow. Escrow shall close no later than sixty (60) days after the Effective Date of this Agreement (the “Close of Escrow”).

10. Escrow Instructions. A copy of this Agreement shall be delivered to the Title Company by CITY and shall have Escrow Instructions attached. The issuance of any additional escrow instructions shall be the sole responsibility of CITY, but must be signed by GRANTOR to be valid and enforceable and approved by the City Attorney.

11. Time. Time is of the essence of this Agreement.

12. No Existing Tenancy. GRANTOR warrants there are no oral or written leases on all or any portion of the Subject Property, with the exception of To Be Determined (“Lessee”).

GRANTOR agrees to defend, indemnify and hold CITY harmless for any damages, losses and/or expenses occasioned by reason of any lease of all or a portion of the Subject Property, with the exception of current Lessee. GRANTOR agrees not to assign, transfer or sell to any third party any right, title or interest GRANTOR has in the Subject Property. The parties acknowledge that, upon acquisition by CITY, any lease, tenancy or occupancy shall terminate as to that part of the lease, tenancy or occupancy being acquired by CITY pursuant to this Agreement. Further, if there exists either recorded or unrecorded leases, the parties agree that at CITY’s sole discretion, escrow shall not close and this Agreement shall become all or in part null and void if the Title Company fails to receive adequate documentation (such as a quitclaim deed and/or Tenant Consent) establishing that lessee has agreed to claim no interest in the Subject Property or in any compensation for the Subject Property, and further enables CITY to obtain sufficient title insurance.

13. Project. GRANTOR understands that the acquisition of the Subject Property is in connection with the construction, operation and maintenance by CITY of the Project, and that the payment of the money provided by this Agreement constitutes the entire consideration for the sale.

GRANTOR hereby waives and releases CITY from any obligation, claim or damage on account of the grant of the Subject Property to CITY or on account of the location or construction of the Project.

14. Hazardous Substances. Neither GRANTOR, nor to the best of GRANTOR's knowledge, any third party, has engaged in the generation, use, manufacture, storage, treatment, transportation, or disposal of any "hazardous substance" on the Subject Property. In addition, neither GRANTOR, nor to the best of GRANTOR's knowledge, any third party has received any form of notice of violation of any "applicable environmental law" with respect to the Subject Property, including any groundwater.

For purposes of this Agreement, the term "hazardous substance" means either any petroleum product or any substance, chemical, or waste that is listed as hazardous, toxic or dangerous under any applicable environmental law.

For purposes of this Agreement, the term "applicable environmental law" means the Comprehensive Environmental Response Compensation and Liability Act ("CERCLA"), 42 USC §9601 et seq.; the Resource Conservation and Recovery Act ("RCRA"), 42 USC 6901 et seq.; the federal Water Pollution Control Act, 33 USC §1251 et seq.; the Clean Air Act, 42 USC §7401 et seq.; the Hazardous Materials Transportation Act, 49 USC §1471 et seq.; the Toxic Substances Control Act, 15 USC §§2601-2629; and the Safe Drinking Water Act, 42 USC §300f-300j; as each has been amended from time to time; or any similar state and local laws or ordinances or regulations implementing such statutes.

15. Flood Control Act. GRANTOR discloses that the Subject Property is located in a “flood zone,” as set forth on F.E.M.A. or H.U.D. “Special Flood Zone Area Maps.”

16. Special Studies Zone Act. GRANTOR discloses that the Subject Property is not situated in a Special Study Zone as designated under the Alquist-Priolo Special Studies Zone Act, Sections 2621-2630, inclusive, of the California Public Resources Code, or otherwise in an area of the high geologic hazard (“Geologic Zone”).

17. Testing. If applicable, CITY may at all reasonable times enter upon the Subject Property and conduct tests, take soil or water samples or soil borings to determine if hazardous substances exist. If, such testing detects the existence of a hazardous substance, CITY may, at its sole option, rescind and terminate this Agreement and cancel the escrow. Provided, however, that CITY shall exercise said option not later than sixty (60) days after the Effective Date of this Agreement or the Close of Escrow whichever occurs first.

18. Construction Work by CITY. None.

19. Removal of Deferred Improvement Agreement by CITY. CITY shall remove Exception Items 7 and 8 of your Fidelity National Title Company Preliminary Title Report No.:
01004124-010-PA-KD dated June 29, 2020 Amended May 27, 2021, Amendment No. 1, so that they are no longer on title and the property will no longer be burdened by the Deferred Improvement Agreement.

20. GRANTOR’s Warranties.

GRANTOR hereby represents and warrants to CITY:

A. Contracts:

That there are no service contracts or other contractual obligations (except which GRANTOR has disclosed to CITY) upon which GRANTOR is obligated pertaining to the Subject Property, except those which can be terminated upon not more than thirty (30) days’ notice.

B. Documents Delivered:

That all documents delivered to GRANTOR by CITY pursuant to the terms of this Agreement are complete.

C. Special Assessments or Condemnation:

That there are not presently pending any special assessments or condemnation actions against the Subject Property, or any part thereof, nor has GRANTOR received any notice of any special assessments or condemnation actions being contemplated except as otherwise listed on the Escrow Instructions.

D. Leasing Commissions:

That there is no outstanding leasing commission’s payable for any lease as to the Subject Property and there are no obligations to pay any leasing commission for any renewal of the tenancy of any of the tenants or for any new lease negotiated prior to Close of Escrow.

E. Title:
1) Encumbrances:

Except for those specifically listed in the Preliminary Title Report No. 01004124-010-PA-KD dated June 29, 2020 Amended May 27, 2021 and stated as Permitted Exceptions in the Escrow Instructions, to GRANTOR’s best knowledge, the Subject Property is free and clear of all liens, encumbrances, claims, rights, demands, easements, leases, agreements, covenants, conditions, and restrictions of any kind.
2) Encroachments:

Except for those specifically detailed on the attached, Exhibits “B-1”, “B-2” and “B-3” plats, to GRANTOR’s best knowledge, there are no encroachments on the Subject Property from adjoining property, and the Subject Property does not encroach on any adjoining property, easements, or streets.

F. Litigation:

That GRANTOR is not involved in or aware of any pending or threatened litigation which does or will affect the Subject Property. There are no actions or proceedings pending or threatened against GRANTOR before any court or administrative agency in any way connected with or relating to the Subject Property, or affecting GRANTOR’s ability to fulfill all of its obligations under this Agreement.

G. Indemnification:

That GRANTOR shall indemnify and hold CITY harmless from any liability, loss or claim for damages, including reasonable costs and attorneys’ fees, arising from any lease as to the Subject Property accruing prior to the Close of Escrow; arising out of any theft, damage, or injury to any tenants on the Subject Property or their personal property, and occurring prior to Close of Escrow; or arising out of the breach by GRANTOR of the covenants or any warranties or the falsity of any of the representations set forth in this Agreement.

H. Survival:

That GRANTOR’s representations, warranties and covenants contained in this paragraph shall survive Close of Escrow and the recordation of the Grant Deed.

I. Authority:

That GRANTOR has full power and authority to execute and deliver this Agreement and to consummate the transactions contemplated by this Agreement.

J. Lease Back Rights:

That GRANTOR waives any notice or right of first refusal pursuant to Code of Civil Procedure section 1245.245 and any lease-back rights under Code of Civil Procedure section 1263.615.

K. Brokers:

That no person or entity can properly claim a right to a commission, finder’s fee, or other compensation with respect to the transaction contemplated by this Agreement. If any broker or finder makes any claim for a commission or finder’s fee, GRANTOR shall indemnify, defend and hold CITY harmless from all liabilities, expenses, losses, damages or claims (including reasonable attorneys’ fees) arising out of such broker’s or finder’s claims.

L. Advice of Professionals:

GRANTOR has had the opportunity to be advised by their own legal counsel and professionals in connection with this Agreement, and has obtained, and relies upon, such advice as GRANTOR deems appropriate.

21. Integrated Agreement. This is an integrated Agreement, and it contains all of the terms, considerations, understandings and promises of the parties. It shall be read as a whole. This Agreement may be amended, modified, changed or rescinded only by an instrument in writing, executed by the parties, except as provided herein.

22. Severability. If any provision in this Agreement is held by a court of competent jurisdiction to be invalid, void or unenforceable, the remaining provisions shall continue in full force without being impaired so long as the economic or legal substance of the transactions contemplated hereby is not affected in any manner adverse to either party. Upon such determination that any term or provision is illegal or incapable of being enforced, the parties hereto shall negotiate in good faith to modify this Agreement so as to affect the original intent of the parties as closely as possible in an acceptable manner to the end that transactions contemplated hereby are fulfilled to the greatest extent possible.

23. Attorney’s Fees. In any action brought by either party to enforce the terms of this Agreement, the prevailing party shall be entitled to recover its reasonable attorney's fees.

24. Venue/Governing Law. Any action arising out of this Agreement shall be brought in Placer County, California regardless of where else venue may lie. This Agreement shall be governed by and construed in accordance with the laws of the State of California.

25. Binding Agreement. This Agreement shall be binding upon the heirs, successors, executors, administrators and assigns of the parties.

26. Joint Effort. This Agreement is the result of the joint efforts and negotiations of parties hereto, and no single party is the author or drafter of it. The parties agree that this Agreement shall be interpreted as though each of the parties participated equally in the composition of this Agreement and each and every part of it.

27. Notice. Any notices to parties required by this Agreement shall be delivered or mailed, U.S. first class, postage prepaid, addressed as follows:

CITY OF ROSEVILLE
Jason Shykowski
Public Works Director
311 Vernon Street
Roseville, CA 95678

GRANTOR
JB Company Management, LP
Attn: Gary Benvenuti
8125 Bell Street, Suite 100
Sacramento, CA 95825
Either party may amend its address for notice by notifying the other party in writing.

28. Special Provisions. The Special Provisions attached hereto as Exhibit “D-1,” if any, are hereby incorporated, and made a part of this Agreement by this reference. In the event of any conflict or inconsistency between this Agreement and the Special Provisions, the terms of the Special Provisions shall prevail.

29. Further Assurances. Each party to this Agreement agrees to execute, acknowledge and deliver such further instruments as may be necessary or desirable to accomplish the intent and purpose of this Agreement.

30. Effective Date. This Agreement shall be effective upon full execution by all parties (the “Effective Date”).

IN WITNESS WHEREOF, the City of Roseville, a municipal corporation, has caused this Agreement to be executed in duplicate by its City Manager and attested to by its City Clerk under the authority of Resolution No._______, adopted by the Council of the City of Roseville on the _____ day of ________________, 20__, and GRANTOR has caused this Agreement to be duly executed.

GRANTEE: GRANTOR:

CITY OF ROSEVILLE, a municipal JB COMPANY MANAGEMENT LP, Corporation a California limited partnership
BY: ___________________________ BY: __________________________________ DOMINICK CASEY its: ___________________________________ City Manager
BY: __________________________________
its: ___________________________________
ATTEST:

BY: ___________________________

SONIA OROZCO