8B
Date: March 3, 2026
To: Honorable Mayor and Members of the City Council
From: Rebecca Poirier, City Clerk
By: Robert Williams, Deputy City Clerk I | [email protected] Subject: SECOND AND FINAL READING OF ORDINANCE NO. 3964
RECOMMENDATION
Second and Final Reading of ORDINANCE NO. 3964 an Ordinance of the City Council of the City of Torrance, California, acting as the legislative body of the City of Torrance Community Facilities District No. 2026-01 (Public Services) levying special taxes within City of Torrance Community Facilities District No. 2026-01 (Public services) and approval of the Ordinance Summary for publication. This item is for consideration of adoption of the ordinance only. The item was previously discussed, and action was taken at a prior council meeting.
FUNDING
None required.
DISCUSSION
At the regular meeting of the City Council held on February 24, 2026, this Ordinance was discussed, introduced, and approved for its first reading by the following roll call vote:
AYES: COUNCILMEMBERS Kaji, Kalani, Lewis, Sheikh, and Mayor Chen.
NOES: COUNCILMEMBERS Mattucci.
ABSTAIN: COUNCILMEMBERS None.
RECUSED: COUNCILMEMBERS None.
ABSENT: COUNCILMEMBERS Gerson.
ATTACHMENTS
1. Ordinance No. 3964
2. Ordinance Summary
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ORDINANCE NO. 3964
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF TORRANCE, CALIFORNIA, ACTING AS THE
LEGISLATIVE BODY OF THE CITY OF TORRANCE
COMMUNITY FACILITIES DISTRICT NO. 2026-01
(PUBLIC SERVICES) LEVYING SPECIAL TAXES WITHIN
CITY OF TORRANCE COMMUNITY FACILITIES DISTRICT
NO. 2026-01 (PUBLIC SERVICES)
WHEREAS, on January 13, 2026, this City Council (the “City Council”) adopted Resolution No. 10 entitled “Resolution of the City Council of the City of Torrance, California Declaring Its Intention to Establish the City of Torrance Community Facilities District No. 2026-01 (Public Services) and to Authorize the Levy of Special Taxes Therein” (the “Resolution of Intention”) stating its intention to establish City of Torrance Community Facilities District No. 2026-01 (Public Services) and Future Annexation Areas (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, known as the Mello -Roos Community Facilities Act of 1982, as amended (the “Act”), to finance certain services (the “Services”) as described in the Resolution of Intention; and WHEREAS, notice was published as required by the Act relative to the intention of this City Council to form the CFD and to provide for the Services; and WHEREAS, this City Council held a noticed public hearing as required by the Act relative to the determination to proceed with the formation of the CFD, and regarding the rate and method of apportionment of the special tax to be levied within the CFD to finance the costs of the Services; and
WHEREAS, at said hearing all persons desiring to be heard on all matters pertaining to the formation of the CFD, the levy of said special taxes, were heard, substantial evidence was presented and considered by this City Council and a full and fair hearing was held; and WHEREAS, subsequent to said public hearing the City Council adopted its resolutions entitled “A Resolution of the City Council of the City of Torrance, California, Authorizing Formation of City of Torrance Community Facilities District No. 2026-01 (Public Services), Authorizing the Levy of a Special Tax Therein, Preliminarily Establishing an Appropriations Limit Therefor and Submitting Levy of the Special Tax and the Establishment of the Appropriations Limit to the Qualified Electors Thereof ” (the “Resolution of Formation”), and “A Resolution of the City Council of the City of Torrance, California Calling A Special Election for the Purpose of Approving a Special Tax in the City of Torrance Community Facilities District No. 2026-01 (Public Services), and Establishment of an Appropriations Limit,” which resolutions established the CFD, authorized the levy of special tax within the CFD, and called an election within the CFD on the propositions of levying a special tax, and establishing an appropriations limit within the CFD; and
WHEREAS, an election was held within the CFD in which the eligible landowner electors approved said propositions by more than the two-thirds vote required by the Act.
ATTACHMENT 1
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NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF TORRANCE, acting as the legislative body of the CFD, as follows:
Section 1. Levy of Special Tax. By the passage of this Ordinance, the City Council authorizes and levies special taxes within the CFD pursuant to Sections 53328 and 53340 of the Act, at the rates and in accordance with the method of apportionment set forth in Exhibit A (the “Rate and Method of Apportionment”). The special taxes are hereby levied commencing in fiscal year 2025-26 and in each fiscal year thereafter as provided in the Rate and Method of Apportionment.
Section 2. Annual Levy. The City Manager of the City is hereby further authorized and directed each fiscal year, to determine the specific special tax rates and amounts 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 Rate and Method of Apportionment.
Section 3. Property Exempt From Tax. Subject to California Government Code Sections 53317.3 and 53317.5, properties or entities of the state, federal or local governments shall be exempt from any levy of the special taxes, to the extent set forth in the Rate and Method of Apportionment. In no event shall the special taxes be levied on any parcel within the CFD in excess of the maximum tax specified in the Rate and Method of Apportionment.
Section 4. Taxable Property. No other properties or entities are exempt from the authorized special tax unless the properties or entities are expressly exempted in the Rate and Method of Apportionment.
Section 5. Manner of Tax Collection. The special taxes shall be collected from time to time as necessary to meet the financial obligations of the CFD on the secured real property tax roll in the same manner as ordinary ad valorem taxes are collected, or other procedures as may be adopted by the City Council. The City Manager, or their designee, is hereby authorized and directed to provide all necessary information to the auditor/tax collector of the County of Los Angeles and to otherwise take all actions necessary in order to effect proper billing and collection of the special tax, so that the special tax shall be levied and collected in sufficient amounts and at times necessary to satisfy the financial obligations of the CFD in each fiscal year until any bonded indebtedness is paid in full, the Services have been paid for, and provision has been made for payment of all of the administrative costs of the CFD. The special taxes may be subject to the same penalties and the same procedure, sale, and lien priority in cases of delinquency as provided for ad valorem taxes. Notwithstanding the foregoing, the City Manager of the City, or their designee, may collect one or more installments of the special taxes by means of direct billing of the property owners within the CFD, if, (i) it is required or allowed in the Rate and Method of Apportionment or (ii) in the judgment of the City Manager, such means of collection will reduce the administrative burden of the City in administering the CFD where otherwise appropriate in the circumstances. In such event, the special taxes shall become delinquent if not paid when due as set forth in any such respective billing to the property owners. Regardless of the manner of collection, the special taxes 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. In addition, the provisions of Section 53356.1 of the Act shall apply to delinquent special tax payments.
Section 6. Cumulative Remedies. The City Council may exercise its rights under Section 53356.1 of the Act.
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Section 7. Severability. If for any reason any portion of this Ordinance is found to be invalid, or if the special taxes are 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 8. Publication of Ordinance. The Mayor shall sign this Ordinance and the City Clerk shall attest this Ordinance and cause the same to be published within fifteen (15) days after its passage at least once in a newspaper of general circulation published and circulated in the City.
INTRODUCED and APPROVED this 24th day of February 2026.
ADOPTED and PASSED this 3rd day of March 2026.
Mayor George K. Chen
APPROVED AS TO FORM:
PATRICK Q. SULLIVAN, City Attorney
by:
Tatia Y. Strader, Assistant City Attorney
ATTEST:
Rebecca Poirier, MMC, City Clerk
Exhibit A – Rate and Method of Apportionment of Special Taxes 4 1
Rate and Method of Apportionment
C
FD No. 2026-01 (Public Services)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES
CITY OF TORRANCE
COMMUNITY FACILITIES DISTRICT NO. 2026-01
(PUBLIC SERVICES)
A Special Tax as hereinafter defined shall be levied on all Assessor’s Parcels in City of T
orrance Community Facilities District No. 2026-01 (Public Services) ("CFD No. 2026-01") and collected each Fiscal Year commencing in Fiscal Year 2025-2026, in an amount determined by the Council, through the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 2026-01, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.
A DEFINITIONS
Th
e terms hereinafter set forth have the following meanings:
"Acre" or " Acreage" me ans the land area of an Assessor’s Parcel as shown on an Assessor’s Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable Final Map, parcel map, condominium plan, or other recorded County parcel map.
"Act" me ans the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, of Part 1 of Division 2 of Title 5 of the Government Code of the State of California.
"Administrative Expenses" m eans the following actual or reasonably estimated costs directly related to the administration of CFD No 2026-01: the costs of computing the Special Taxes and preparing the Special Tax collection schedules (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City or otherwise); the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2026-01 or any designee thereof related to an appeal of the Special Tax; and the City’s annual administration fees and third party expenses.
Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2026-01 for any other administrative purposes of CFD No. 2026-01, including attorney’s fees and other costs related to commencing and pursuing to completion any foreclosure, or otherwise addressing the disposition of delinquent Special Taxes.
“Affordable Housing Property” me ans Dwelling Units, located on one or more Assessor’s Parcels for which a Building Permit for new construction was issued on or before May 1 of the Fiscal Year preceding the Fiscal Year for which the Special Taxes are being levied, that are subject to deed restrictions, resale or rental restrictions, and/or regulatory agreements recorded in favor of the City providing affordable housing for households with incomes below 120% of the City of Torrance median income, and are therefore exempt from the Special Tax.
"Assessor’s Parcel" me ans any real property to which an Assessor’s Parcel Number is assigned as shown on an Assessor’s Parcel Map.
"Assessor’s Parcel Map" me ans an official map of the County Assessor of the County Exhibit A
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Rate and Method of Apportionment
CFD No. 2026-01 (Public Services)
designating parcels by Assessor’s Parcel Number.
“Assessor’s Parcel Number” means that number assigned to an Assessor’s Parcel by the County for purposes of identification.
“Authorized Services” means those services eligible to be funded, as defined in the Resolution of Formation and authorized to be financed by CFD No. 2026-01 pursuant to Section 53313 and Section 53313.5 of the Act. C FD No. 2026-01 shall finance Authorized Services only to the extent that they are in addition to those provided in the territory before the CFD was created and such Authorized Services may not supplant services already available within CFD No. 2026-01 when the CFD was created.
"Building Permit" means the first legal document issued by the City giving official permission for the construction of a building on an Assessor’s Parcel. For purposes of this definition and application of the Special Tax, “Building Permit” may or may not include any subsequent building permits issued or changed after the first issuance, as determined by the CFD Administrator.
"CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and pro viding for the levy and collection of the Special Taxes.
"CFD No. 2026 -01 " means the City of Torrance Community Facilities District No. 2026-01 (Public Services).
“City” means the City of Torrance.
“Commercial Center Property” means all Assessor's Parcels of Taxable Property for which a Building Permit(s) was issued for any site containing two or more acres in land area and building, or combination of buildings, greater than 25,000 gross square feet of commercial uses. This definition also includes mixed-use developments, regardless of the land area size and/or building(s) square feet, that consist of a combination of residential and non-residential uses. The City Manager, or his/her designee, shall make the decision whethe r an Assessor’s Parcel is Commercial Center Property, if the primary use is commercial. For mixed use developments, each use will be charged independentl y based on corresponding Land Use Class.
“Consumer Price Index” means, for each Fiscal Year, the Consumer Price Index published by the U.S. Bureau of Labor Statistics for Urban Wage Earners & Clerical Workers (CPI-W) in the Los Angeles – Long Beach – Anaheim Area, measured as of the month of December in the previous Fiscal Year. In the event this index ceases to be published, the Consumer Price Index shall be another index as determined by the CFD Administrator that is reasonably comparable to the Consumer Price Index for the Los Angeles – Long Beach – Anaheim Area.
"Cou ncil" means the City Council.
"County" means the County of Los Angeles.
"Single Family Residential Property" means Assessor’s Parcel of Developed Property for which Building Permits have been issued for Dwelling Units that are or are expected to be (i) each located on a separate lot designated by a Final Map, and (ii) surrounded by freestanding walls and that do not share an inside wall with any 6 3
Rate and Method of Apportionment
CFD No. 2026-01 (Public Services)
other Dwelling Unit, as determined by the CFD Admin istrator. "Developed Property" means, for each Fiscal Year, all Taxable Property for which a Building Permit was issued prior to May 1 of the prior Fiscal Year. “Dwelling Unit” means one residential unit of any configuration, including, but not limited to, a single-family attached or detached dwelling, condominium, mobile home, or otherwise. A casita or additional dwelling unit ("ADU") of any configuration shall not be counted as a separate dwelling unit for purposes of this Rate and Method of Apportionment.
“Exempt Welfare Exemption Property” means, for each Fiscal Year, an Assessor’s Parcel that is (a) receiving a welfare exemption under subdivision (g) of Section 214 of the California Revenue and Taxation Code (or any successor statute), as indicated in the County’s assessor’s roll finalized as of January 1 of the previous Fiscal Year, and (b) exempt from the Special Tax pursuant to Section 53340(c) of the Act. "Final Map" means (i) a final map, or portion thereof, approved by the County pursuant to the Subdivision Map Act (California Government Code Section 66410 et seq.) that creates individual lots or parcels for which Building Permits may be issued without further subdivision, or (ii) for condominiums, a final map approved by the County and a condominium plan recorded pursuant to California Civil Code Section 4285 creating such individual lots or parcels.
"Fiscal Year" means the period starting July 1 and ending on the following June 30. “General Commercial Property” means all Assessor's Parcels of Taxable Property for which a Building Permit(s) was issued for any site containing less than two acres in land area and building, or combination of buildings, less than 25,000 gross square feet of commercial uses. This definition also includes mixed-use developments that consist of a combination of residential and non-residential uses. The City Manager, or his/her designee, shall make the decision whether an Assessor’s Parcel is General Commercial Property.
“Heavy Industrial Property” means all Assessor's Parcels of Taxable Property for which a Building Permit(s) was issued for primary and secondary processing, manufacturing and remanufacturing or reprocessing o f all types, and freight forwarding/logistics use/distribution centers. The City Manager, or his/her designee, shall make the decision whether an Assessor’s Parcel is Heavy Industrial Property. “Industrial Business Park Property” means all Assessor's Parcels of Taxable Property for which a Building Permit(s) was issued for any site containing more than one light and/or heavy industrial use. The City Manager, or his/her designee, shall make the decision whether an Assessor’s Parcel is Industrial Business Park Property. "Land Use Class" means any of the categories listed in Table 1 below. “Light Industrial Property” means all Assessor's Parcels of Taxable Property for which a Building Permit(s) was issued for light manufacturing (not involving the processing of hazardous materials animal products), warehousing, processing, and distribution of goods and other low intensity industrial uses. The City Manager, or his/her designee, shall make the decision whether an Assessor’s Parcel is Light Industrial Property.
"Maximum Special Tax" means the maximum Special Tax, determined in accordance 7 4
Rate and Method of Apportionment
CFD No. 2026-01 (Public Services)
with Section C below, that can be levied in any Fis cal Year on any Assessor’s Parcel. “Mixed-Use Property” means all Assessor's Parcels of Taxable Property for which a Building Permit(s) was issued for any site containing a combination of residential uses with non-residential uses such as commercial or industrial uses. Each use will be charged independently based on corresponding Land Use Class.
"Multi-Family Residential Property" means Assessor’s Parcel of Developed Property for which Building Permits were issued for construction of a residential structure consisting of two or more Dwelling Units that share common walls, including garage walls. Dwelling Units to be included in this category shall include, but not be limited to, townhomes, condominiums, triplex units, and duplex units. “Non -Residential Floor Area” means the total building square footage of the non- residential building(s) located on an Assessor’s Parcel, measured from outside wall to outside wall, not including space devoted to stairwells, public restrooms, lighted courts, vehicle parking and areas incident thereto, and mechanical equipment incidental to the operation of such building. The determination of Non-Residential Floor Area shall be made by reference to the Building Permit(s) issued for such Assessor’s Parcel and/or to the appropriate records kept by the City, as reasonably determined by the CFD Administrator.
"Non -Residential Property" means all Assessor's Parcels of Taxable Property for which a Building Permit(s) was issued for General Commercial Property, Commercial Center Property, Light Industrial Property, Heavy Industrial Property, and Industrial Business Park Property. The City Manager, or his/her designee, shall make the decision whether an Assessor’s Parcel is Non-Residential Property. “Property Owner Association” means, collectively, any property owner association or homeowners association, including any master of sub-association, created for the property in CFD No. 2026-01.
"Property Owner Association Property" means, for each Fiscal Year, any property within the boundaries of CFD No. 2026-01 that was owned by a Property Owner Association, as of January 1 of the prior Fiscal Year.
"Proportionately" means, for Developed Property, that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Assessor’s Parcels of Developed Property. For Undeveloped Property, "Proportionately" means that the ratio of the actual Special Tax levy per Acre to the Maximum Special Tax per Acre is equal for all Assessor’s Parcels of Undeveloped Property.
"Public Property" means, for each Fiscal Year, any property within CFD No. 2026-01 that is owned by, irrevocably offered for dedication to, or dedicated to the federal government, the State, the City, or any other public agency as of June 30 of the prior Fiscal Year; provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use. To ensure that property is classified as Public Property in the first Fiscal Year after it is acquired by, irrevocably offered for dedication to, or dedicated to a public agency, the property owner shall notify the CFD Administrator in writing of such acquisition, offer, or dedication not later than June 30 of the Fiscal Year in which the acquisition, offer, or dedication occurred. 8 5
Rate and Method of Apportionment
CFD No. 2026-01 (Public Services)
“Rate and Method of Apportionment’ means this Rate and Method of Apportionment of Special Taxes, City of Torrance, Community Facilities District No. 2026-01 (Public Services).
"Reserve Fund" means a reserve fund to be used for one-time setup costs, capital replacement, and maintenance costs.
"Reserve Fund Requirement" means an amount equal to up to 100% of the anticipated annual cost of Authorized Services at buildout. “Resolution of Formation” means the resolution adopted by the Council pursuant to Section 53325.1 of the Act, establishing CFD No. 2026-01. "Special Tax" means a special tax levied in any Fiscal Year to pay the Special Tax Requirement.
“Special Tax Requirement” means that amount to (i) pay for Authorized Services; (ii) build up the Reserve Fund up to the Reserve Fund Requirement not to exceed in any given Fiscal Year 20% of Authorized Services; and (iii) pay Administrative Expenses; less (iv) a credit for funds available to reduce the Special Tax levy, if any, as determined by the CFD Administrator. Under no circumstances shall the Developed Property Special Tax Requirement include debt service payments for debt financings by CFD No. 2026-01.
"State" means the State of California.
"Taxable Property" means all of the Assessor’s Parcels within the boundaries of CFD No. 2026-01 which are not exempt from the Special Tax pursuant to law or Section G below.
"Undeveloped Property" means all Assessor’s Parcels of Taxable Property which are not Developed Property, Public Property, or Property Owner’s Association Property.
B ASSIGNMENT TO LAND USE CLASSES
Each Fiscal Year, beginning with Fiscal Year 2025-2026, each Assessor’s Parcel of Taxable Property shall be classified as Developed Property, Undeveloped Property, Public Property, and/or Property Owner’s Association Property.
Assessor’s Parcels of Developed Property shall further be classified as Single Family Residential Property, Multi-Family Residential Property, General Commercial Property, Commercial Center Property, Light Industrial Property, Heavy Industrial Property, and Industrial Business Park Property.
C MAXIMUM SPECIAL TAX
C.1 Developed Property
Maximum Special Tax
The Maximum Special Tax for Fiscal Year 2025-2026 for Developed Property is shown below in Table 1.
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Rate and Method of Apportionment
CFD No. 2026-01 (Public Services)
Table 1 : Maximum Special Taxes for Developed Property
Land
Use
Class
Description Fiscal Year 2025 -2026
Maximum Special Tax
1 SINGLE FAMILY RESIDENTIAL PROPERTY $560 PER DWELLING UNIT 2 MULTI-FAMILY RESIDENTIAL PROPERTY $284 PER DWELLING UNIT 3 GENERAL COMMERCIAL PROPERTY $62.21 PER 1,000 SQUARE FEET OF
NON-RESIDENTIAL FLOOR AREA
4 COMMERCIAL CENTER PROPERTY $0.00 PER 1,000 SQUARE FEET OF
NON-RESIDENTIAL FLOOR AREA
5 LIGHT INDUSTRIAL PROPERTY $23.27 PER 1,000 SQUARE FEET OF
NON-RESIDENTIAL FLOOR AREA
6 HEAVY INDUSTRIAL PROPERTY $30.06 PER 1,000 SQUARE FEET OF
NON-RESIDENTIAL FLOOR AREA
7 INDUSTRIAL BUSINESS PARK PROPERTY $42.37 PER 1,000 SQUARE FEET OF
NON-RESIDENTIAL FLOOR AREA
Multiple Land Use Classes
In some instances, an Assessor’s Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax levied on an Assessor’s Parcel shall be the sum of the Maximum Special Tax for all Land Use Classes located on the Assessor’s Parcel. The CFD Administrator’s allocation to each Land Use Class shall be final.
Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2026, the Max imum Special Tax for Developed Property shall be increased annually by the change in the Consumer Price Index during the 12 months prior to December of the previous Fiscal Year.
C.2 Undeveloped Property
There will be no Special Tax levied on Undeveloped Property.
D ANNEXATIONS
Additional properties may be annexed into CFD No. 2026-01 from time to time. For Land Use Classes not included in the initial boundaries of CFD No. 2026-01, a study and report describing the Authorized Services to be provided to such properties and the estimated cost of such Authorized Services shall be provided to the Council as the legislative body of the CFD No. 2026-01 in accordance with Section 53321.5 of the Mello-Roos Act. Based on this analysis, the property to be annexed, pursuant to California Government Code section 53339 et. seq. will be assigned an appropriate Maximum Special Tax rate by Land Use Class as provided herein or as defined and detailed when annexed.
E APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2025-2026 and for each following Fiscal Year, the City shall levy the Special Tax as follows:
First: Determine the Special Tax Requirement and Proportionately levy the Special Tax on each Assessor’s Parcel of Developed Property until the amount levied on Developed 10 7
Rate and Method of Apportionment
CFD No. 2026-01 (Public Services)
Property is equal to the lesser of (i) the Special Tax Requirement, or (ii) 100% of the applicable Maximum Special Tax for Developed Property.
F PREPAYMENT
No prepayments of the Special Tax are permitted.
G EXEMPTIONS
No Special Tax shall be levied on (i) Assessor’s Parcels which are Public Property, Property Owner Association Property, Affordable Housing Property, or Exempt Welfare Exemption Property; (ii) Assessor’s Parcels which are used as places of worship and are exempt from ad valorem property taxes because they are owned by a religio us organization; (iii) Assessor’s Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement; (iv) Assessor’s Parcels which are privately owned and are encumbered by or restricted solely for public uses; or (v) Assessor’s Parcels restricted to other types of public uses determined by the Council.
H APPEALS AND INTERPRETATIONS
Any taxpayer may file a written appeal of the Special Tax on his/her property with the CFD Administrator, provided that the appellant is current in his/her payments of Special Taxes.
During the pendency of an appeal, all Special Taxes previously levied must be paid on or before the payment date established when the levy was made. The appeal must specify the reasons why the appellant claims the Special Tax is in error. The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of its determination. If the CFD Administrator agrees with the appellant, the CFD Administrator shall eliminate or reduce the Special Tax on the appellant’s property and/or provide a refund to the appellant. If the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination, the appellant then has 30 days in which to appeal to the Council by filing a written notice of appeal with the clerk of the Council, provided that the appellant is current in his/her payments of Special Taxes. The second appeal must specify the reasons for its disagreement with the CFD Administrator’s determination.
Interpretations may be made by the Council by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment.
I MANNER OF COLLECTION
The Special Tax will be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that CFD No. 2026-01 may directly bill the Special Tax, may collect the Special Tax at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose and may actually foreclose on delinquent Assessor’s Parcels as permitted by the Act.
J TERM OF SPECIAL TA X
The Special Tax shall be levied in perpetuity as necessary to meet the Special Tax Requirement, unless no longer required to pay for Authorized Services as determined at the discretion of the Council.
11 ORDINANCE NO. 3964 SUMMARY
This Ordinance formally levies special taxes within the City of Torrance Community Facilities District No. 2026 -01 (Public Services) pursuant to the Mello -Roos Community Facilities Act of 1982. Following the required public hearing, adoption of the Resolut ion of Formation, and approval of the special tax by more than two -thirds of the eligible landowner voters, the City Council authorizes the annual levy of special taxes beginning in Fiscal Year 2025 -2026 in accordance with the approved Rate and Method of A pportionment. The special taxes will fund authorized public services and related administrative costs within the Community Facilities District, subject to the maximum tax rates established.
The Ordinance further authorizes the City Manager, or their designee, to determine and levy the specific annual special tax amounts each fiscal year, provides for collection through the County property tax roll, and includes standard provisions regarding delinquency, remedies, severability, and publication.
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