Agenda packet — Roseville City Council, June 21, 2023 (part 9 of 9)

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

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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

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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

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
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

Page 1 ends

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

Page 2 ends

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

Page 1 ends

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

Page 2 ends

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. 23-299

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 June 21, 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 June 21, 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 _June 21, 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 June 21, 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. 23-300

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 June 21, 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,
June 21, 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 June 21, 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
017-480-006-000 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

Roseville City CouncilJune 21, 2023

Roseville City Council
June 21, 2023