Annexation No. 14 (Brownstone Estates Subdivision)
EXHIBIT C
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
ANNEXATION MAP NO. 14 (BROWNSTONE ESTATES SUBDIVISION) OF YUBA CITY COMMUNITY FACILITIES DISTRICT NO. 2021-1
(MUNICIPAL SERVICES), CITY OF YUBA CITY, STATE OF CALIFORNIA [see attached]
Proposed Boundary Map of CFD No. 2021-1 Annexation No. 14 City of Yuba City, Sutter County, California
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Legend
Brownstone Estates
Existing City Limit Boundaries
Brownstone Estates Subdivision
Annexation No. 15 (The Ridge Estates Unit 1 Subdivision)
UNANIMOUS APPROVAL
of Annexation to a Community Facilities District and Related Matters City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
Annexation No. 15 (The Ridge Estates Unit 1 Subdivision) To the Honorable City Council
City of Yuba City, as legislative body of
Community Facilities District No. 2021-1
(Municipal Services)
1201 Civic Center Boulevard,
Yuba City, California 95993
Members of the City Council:
This constitutes the Unanimous Approval (the “Unanimous Approval”) of FOR California Development LLC, a Delaware limited liability company the record owner(s) (the “Property Owner”) of the fee title to the real property identified below (the “Property”) contemplated by Sections 53328.1 and/or 53339.3 et seq. of the Mello-Roos Community Facilities Act of 1982, as amended (the “Act”), to the annexation of the Property to the "City of Yuba City Community Facilities District No. 2021-1 (Municipal Services)” (the “CFD”) and approval of the special taxes to be levied against the Property, and the undersigned hereby states, certifies, agrees and declares under penalty of perjury, as follows:
1. Property Owner. This Unanimous Approval is submitted by the Property Owner as the record owner(s) of fee title to the Property. The Property Owner has supplied to the City current evidence of its ownership of fee title to the Property. No parties are residing on the Property and therefore there are no registered voters on the Property.
2. Approval of Annexation. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the annexation of the Property to the CFD. The CFD was formed to finance the municipal services, which are incorporated herein by this reference (the “Services”) described in Exhibit A hereto and made a part hereof. In such connection Property Owner has reviewed the list of the Services and hereby agrees, consents and approves to the Services and the Annexation of the Property to the CFD for the benefit of the City and the CFD.
3. Approval of Special Tax and the Services. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the levy of special taxes (the “Special Taxes”) on the Property to finance the Services. The Special Taxes will be levied according to the Rate and Method of Apportionment of Special Taxes for the CFD attached hereto as Exhibit B and made a part hereof (the "Rate and Method"). In such connection property owner consents and approves of the Rate and Method and understands that such taxes shall be levied against the Property.
4. Approval of the Appropriations Limit. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the appropriations limit
Annexation No. 15 (The Ridge Estates Unit 1 Subdivision) established for the CFD. The Property Owner hereby approves, consents and agrees to the appropriations limit for the CFD of $1,700,000, pursuant to Article XIIIB of the California Constitution, as adjusted for changes in the cost of living and changes in the population.
5. Waivers and Vote. Resolution No. 21-048 adopted by the City Council on May 18, 2021 and Resolution No. 21-094 adopted by the City Council on July 6, 2021 and Sections 53328.1 and 53339.3 of the Act provide an alternate and independent procedure for annexation to a community facilities district that simplifies the annexation process. Under such process, the Property Owner acknowledges and agrees that by executing this Unanimous Approval, the Property Owner is voluntarily waiving any and all right to an election held in accordance with Sections 53326, 53327, 53327.5, 53328, 53339.7, 53339.8 and other relevant provisions of the Act. The Property Owner hereby confirms that this Unanimous Approval constitutes its unanimous approval and unanimous vote as described herein and as contemplated by Section 53339.3 et seq. of the Act and for purposes of the California Constitution Article XIII A and XIII C. In lieu of an approval by public hearing, ballot and election, if any, the Property Owner intends for this Unanimous Approval to constitute its ballot and election and waiver of a public hearing.
Further, the Property Owner hereby waives all other rights with respect to the annexation of the Property, the levy of the Special Taxes on the Property in accordance with the rate and method of apportionment and the other matters covered in this Unanimous Approval.
6. Recordation of Amendment to Notice of Special Tax Lien. The Notice of Special Tax Lien for the CFD was recorded in the Office of the County Recorder of the County of Sutter, State of California on July 12, 2021, as Document No. 2021-0012518.
The Property Owner hereby understands and agrees, consents and approves to the City Clerk, or City designee, to execute and cause to be recorded in the office of the County Recorder of the County of Sutter an amendment to the Notice of Special Tax Lien for the CFD as required by Section 3117.5 of the California Streets and Highways Code. The amendment to the Notice of Special Tax Lien shall include the Rate and Method as an exhibit thereto.
7. Authority Warranted. The Property Owner warrants to the City that the presentation of this Unanimous Approval, any votes, consents or waivers contained herein, and other actions for the annexation of the Property to the CFD and the levy of special taxes within the area of the Property shall not constitute events of default or delinquencies under any existing or proposed financing documents entered into or to be entered into by the Property Owner for the Property, including any “due-onencumbrance” clauses under any existing security instruments secured by the Property.
8. Due Diligence and Disclosures. The Property Owner agrees to cooperate with the City and its attorneys and consultants and to provide all information and disclosures required by the City and/or the Act about the Special Taxes to purchasers of the Property or any part of it.
9. Agreements. The Property Owner further agrees to execute such additional or supplemental agreements as may be required by the City to provide for any of the actions and conditions described in this Unanimous Approval, including any cash deposit required to pay for the City’s costs in annexing the Property to the CFD.
Annexation No. 15 (The Ridge Estates Unit 1 Subdivision)
10. The Property. The Property is identified below, and such Property Owner approves, consents and agrees that Property will be subject to the CFD upon recordation of the amendment to the Notice of Special Tax Lien. The Property is located in the Future Annexation Area of the CFD and the map is attached hereto as Exhibit C.
Assessor’s Parcel Number(s):
APN Acreage Anticipated Units Property Owner
62-010-136 &
62-010-137
10.24 68 residential parcels
YC Hooper Ventures, LLC,
a California Limited
Liability Company
Acres: _10.24 _
By executing this Unanimous Approval, the Property Owner agrees, consents, declares and certifies to all of the above.
Annexation No. 15 (The Ridge Estates Unit 1 Subdivision) << Signatures on following page >>
Annexation No. 15 (The Ridge Estates Unit 1 Subdivision)
EXHIBIT A
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
DESCRIPTION OF SERVICES
The Services to be funded by the CFD include the following services and all incidental expenses related to such services, all of which are authorized by the Act:
PUBLIC SERVICES
(a) Police protection services;
(b) Fire protection and suppression services, ambulance and paramedic services; (c) maintenance of parks, parkways, streets, roads, and open space; (d) flood and storm protection services, including but not limited to the maintenance of storm drainage systems and sandstorm protection systems, (e) Services with respect to the 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;
(f) Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the local agency or by another local agency pursuant to an agreement entered into under Section 53316.2; and (g) costs incurred by the City and or County in formation of the district, annexation and annual contract administration.
In accordance with Section 53313 of the Act, the additional services may not supplant services available within the territory when the district was created or annexed.
The same types of services which are authorized to be financed by CFD No. 2021-1 are the types of services to be provided in the Future Annexation Area, as properties are annexed.
The services include operational and maintenance costs associated with providing such services.
Annexation No. 15 (The Ridge Estates Unit 1 Subdivision)
EXHIBIT B
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
RATE AND METHOD OF APPORTIONMENT
The Special Tax shall be levied in Annexation No. 15 (The Ridge Estates Unit 1 Subdivision) in accordance with the Rate and Method of Apportionment of Special Tax for City of Yuba City Community Facilities District No. 2021-1 (Municipal Services) pursuant to the rate set forth in the attachment hereto.
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CITY OF YUBA CITY
COMMUNITY FACILITIES DISTRICT NO. 2021‐1
(MUNICIPAL SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax applicable to each Assessor's Parcel in Community Facilities District No. 2021-1 (Municipal Services) [herein "CFD No. 2021-1"] 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. 2021-1, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 2021-1, 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 No. 2021-1 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. “Annual Tax Escalation Factor” means an annual increase in the Maximum Special Tax following the Base Year in an amount not to exceed four percent (4%). The Annual Tax Escalation Factor shall be based on the budgeted escalation of the City of Yuba City’s combined Police and Fire Departments from the previous fiscal year.
"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. 2021-1 as set forth in the documents adopted by the City Council when the CFD No. 2021-1 was formed. "Base Year" means Fiscal Year 2020-2021.
"City" means the City of Yuba City.
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"City Council" means the City Council of the City of Yuba City, acting as the legislative body of CFD No. 2021-1.
"County" means Sutter County, California.
"Developed Residential Property" means, in any Fiscal Year, all Parcels of Taxable Property for which a use permit or building permit for new construction of a residential structure was issued prior to June 30 of the preceding Fiscal Year.
"Finance Director" means the Finance Director for the City or his or her designee or successor. "Fiscal Year" means the period starting on July 1 and ending on the following June 30. "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. “Multi-Family Property” means, in any Fiscal Year, all units in CFD No. 2021-1 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. "Public Property" means any property within the boundaries of CFD No. 2021-1 that is owned by the federal government, State of California, County, City, or other public agency. “Residential Unit(s)” means an individual lot of land for which a building permit could be issued to construct one or more residential dwelling units.
“Residential Property” means all Assessor’s Parcels of Taxable Property for which a map has been recorded designating individual Residential Units.
“Non-Residential Property” means all Assessor’s Parcels of Taxable Property within the boundaries of CFD No. 2021-1 for which a map has been recorded designating the Assessor’s Parcel as a lot for which a building permit could be issued and the Assessor’s Parcel cannot be classified as a Residential Property.
"Special Tax" means any tax levied to pay for Authorized Services and Administrative Expenses. “Single Family Property” means buildings containing one dwelling unit located on a single lot that are individually owned, including attached or detached residences (i.e., townhome unit and/or condominium units).
"Taxable Property" means all Assessor's Parcels within the boundaries of CFD No. 2021-1 designated as Developed Residential Property.
“Undeveloped Residential Property” means all Parcels of Residential Property within the boundaries of CFD No. 2021-1 that are not Developed Residential Property, as determined by the Administrator.
"Unit" means an individual single family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure.
01248.0008/694321.2 3 of 4
CATEGORIZING PARCELS FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor's Parcel numbers for all Parcels within CFD No. 2021-1, and each parcel shall be classified as Developed Residential Property, NonResidential Property, Public Property, or Undeveloped Residential Property, and shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below.
B. MAXIMUM SPECIAL TAX RATE
All Taxable Property within the CFD No. 2021-1 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. 2021-1:
Each Residential Unit is subject to the Maximum Special Tax shown in Table 1, below.
Non- Residential Property, Undeveloped Property, and Public Property is not subject to the Maximum Special Tax.
Table 1
Property Land Use Fiscal Year 2020/21 Maximum Special Tax Amount *
Single Family Property $467.10 per Single Family Residential Unit Multi-Family Property $340.70 per Multi-Family Residential Unit Undeveloped Residential Property $0 per Assessor’s Parcel * Beginning July 1, 2021 and each July 1 thereafter, all of the Maximum Special Taxes shown in Table 1 above shall be adjusted by applying the Annual Tax Escalation Factor.
C. 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. 2021-1. The Special Tax for CFD No. 2021-1 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes provided, however, that CFD No. 2021-1 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.
D. LIMITATIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Public Property, Non-Residential Property, or Undeveloped Residential Property.
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E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2021‐1 from time to time.
The property to be annexed will be assigned to the appropriate Maximum Special Tax rate for the Tract or Tracts when annexed, as pursuant to California Government Code section 53339 et seq.
In certain cases, it may be determined that a potential property to be annexed may require a higher cost to provide City services than other areas of the City (e.g., if it possesses a large quantity of City- owned infrastructure that requires maintenance). As each annexation is proposed, the City may elect to prepare an analysis to determine the annual cost for providing Services, and may incorporate unique zones with varying Maximum Special Tax rates. Such zones may be referred to by reference to a letter or number on the boundary map, and adjust the rates in Table 1 of such annexation to reflect the applicable rates.
The City may adopt a future annexation area in the future and allow for annexation by unanimous written consent.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. 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.
G. TERM
The Special Tax shall be collected in perpetuity.
H. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the Administrator requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.
Annexation No. 15 (The Ridge Estates Unit 1 Subdivision)
EXHIBIT C
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
ANNEXATION MAP NO. 15 (THE RIDGE ESTATES UNIT 1 SUBDIVISION) OF YUBA CITY COMMUNITY FACILITIES DISTRICT NO. 2021-1
(MUNICIPAL SERVICES), CITY OF YUBA CITY, STATE OF CALIFORNIA [see attached]
Proposed Boundary Map of CFD No. 2021-1 Annexation No. 15 City of Yuba City, Sutter County, California
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The Ridge Estates Unit 1
Existing City Limit Boundaries
The Ridge Estates Unit 1 Subdivision
Annexation No. 16 (The Ridge Estates Unit 2 Subdivision)
UNANIMOUS APPROVAL
of Annexation to a Community Facilities District and Related Matters City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
Annexation No. 16 (The Ridge Estates Unit 2 Subdivision) To the Honorable City Council
City of Yuba City, as legislative body of
Community Facilities District No. 2021-1
(Municipal Services)
1201 Civic Center Boulevard,
Yuba City, California 95993
Members of the City Council:
This constitutes the Unanimous Approval (the “Unanimous Approval”) of FOR California Development LLC, a Delaware limited liability company the record owner(s) (the “Property Owner”) of the fee title to the real property identified below (the “Property”) contemplated by Sections 53328.1 and/or 53339.3 et seq. of the Mello-Roos Community Facilities Act of 1982, as amended (the “Act”), to the annexation of the Property to the "City of Yuba City Community Facilities District No. 2021-1 (Municipal Services)” (the “CFD”) and approval of the special taxes to be levied against the Property, and the undersigned hereby states, certifies, agrees and declares under penalty of perjury, as follows:
1. Property Owner. This Unanimous Approval is submitted by the Property Owner as the record owner(s) of fee title to the Property. The Property Owner has supplied to the City current evidence of its ownership of fee title to the Property. No parties are residing on the Property and therefore there are no registered voters on the Property.
2. Approval of Annexation. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the annexation of the Property to the CFD. The CFD was formed to finance the municipal services, which are incorporated herein by this reference (the “Services”) described in Exhibit A hereto and made a part hereof. In such connection Property Owner has reviewed the list of the Services and hereby agrees, consents and approves to the Services and the Annexation of the Property to the CFD for the benefit of the City and the CFD.
3. Approval of Special Tax and the Services. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the levy of special taxes (the “Special Taxes”) on the Property to finance the Services. The Special Taxes will be levied according to the Rate and Method of Apportionment of Special Taxes for the CFD attached hereto as Exhibit B and made a part hereof (the "Rate and Method"). In such connection property owner consents and approves of the Rate and Method and understands that such taxes shall be levied against the Property.
4. Approval of the Appropriations Limit. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the appropriations limit
Annexation No. 16 (The Ridge Estates Unit 2 Subdivision) established for the CFD. The Property Owner hereby approves, consents and agrees to the appropriations limit for the CFD of $1,700,000, pursuant to Article XIIIB of the California Constitution, as adjusted for changes in the cost of living and changes in the population.
5. Waivers and Vote. Resolution No. 21-048 adopted by the City Council on May 18, 2021 and Resolution No. 21-094 adopted by the City Council on July 6, 2021 and Sections 53328.1 and 53339.3 of the Act provide an alternate and independent procedure for annexation to a community facilities district that simplifies the annexation process. Under such process, the Property Owner acknowledges and agrees that by executing this Unanimous Approval, the Property Owner is voluntarily waiving any and all right to an election held in accordance with Sections 53326, 53327, 53327.5, 53328, 53339.7, 53339.8 and other relevant provisions of the Act. The Property Owner hereby confirms that this Unanimous Approval constitutes its unanimous approval and unanimous vote as described herein and as contemplated by Section 53339.3 et seq. of the Act and for purposes of the California Constitution Article XIII A and XIII C. In lieu of an approval by public hearing, ballot and election, if any, the Property Owner intends for this Unanimous Approval to constitute its ballot and election and waiver of a public hearing.
Further, the Property Owner hereby waives all other rights with respect to the annexation of the Property, the levy of the Special Taxes on the Property in accordance with the rate and method of apportionment and the other matters covered in this Unanimous Approval.
6. Recordation of Amendment to Notice of Special Tax Lien. The Notice of Special Tax Lien for the CFD was recorded in the Office of the County Recorder of the County of Sutter, State of California on July 12, 2021, as Document No. 2021-0012518.
The Property Owner hereby understands and agrees, consents and approves to the City Clerk, or City designee, to execute and cause to be recorded in the office of the County Recorder of the County of Sutter an amendment to the Notice of Special Tax Lien for the CFD as required by Section 3117.5 of the California Streets and Highways Code. The amendment to the Notice of Special Tax Lien shall include the Rate and Method as an exhibit thereto.
7. Authority Warranted. The Property Owner warrants to the City that the presentation of this Unanimous Approval, any votes, consents or waivers contained herein, and other actions for the annexation of the Property to the CFD and the levy of special taxes within the area of the Property shall not constitute events of default or delinquencies under any existing or proposed financing documents entered into or to be entered into by the Property Owner for the Property, including any “due-onencumbrance” clauses under any existing security instruments secured by the Property.
8. Due Diligence and Disclosures. The Property Owner agrees to cooperate with the City and its attorneys and consultants and to provide all information and disclosures required by the City and/or the Act about the Special Taxes to purchasers of the Property or any part of it.
9. Agreements. The Property Owner further agrees to execute such additional or supplemental agreements as may be required by the City to provide for any of the actions and conditions described in this Unanimous Approval, including any cash deposit required to pay for the City’s costs in annexing the Property to the CFD.
Annexation No. 16 (The Ridge Estates Unit 2 Subdivision)
10. The Property. The Property is identified below, and such Property Owner approves, consents and agrees that Property will be subject to the CFD upon recordation of the amendment to the Notice of Special Tax Lien. The Property is located in the Future Annexation Area of the CFD and the map is attached hereto as Exhibit C.
Assessor’s Parcel Number(s):
APN Acreage Anticipated Units Property Owner
62-010-137 10.20
73 residential parcels
YC Hooper Ventures, LLC,
a California Limited
Liability Company
Acres: _10.20 _
By executing this Unanimous Approval, the Property Owner agrees, consents, declares and certifies to all of the above.
Annexation No. 16 (The Ridge Estates Unit 2 Subdivision) << Signatures on following page >>
Annexation No. 16 (The Ridge Estates Unit 2 Subdivision)
EXHIBIT A
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
DESCRIPTION OF SERVICES
The Services to be funded by the CFD include the following services and all incidental expenses related to such services, all of which are authorized by the Act:
PUBLIC SERVICES
(a) Police protection services;
(b) Fire protection and suppression services, ambulance and paramedic services; (c) maintenance of parks, parkways, streets, roads, and open space; (d) flood and storm protection services, including but not limited to the maintenance of storm drainage systems and sandstorm protection systems, (e) Services with respect to the 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;
(f) Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the local agency or by another local agency pursuant to an agreement entered into under Section 53316.2; and (g) costs incurred by the City and or County in formation of the district, annexation and annual contract administration.
In accordance with Section 53313 of the Act, the additional services may not supplant services available within the territory when the district was created or annexed.
The same types of services which are authorized to be financed by CFD No. 2021-1 are the types of services to be provided in the Future Annexation Area, as properties are annexed.
The services include operational and maintenance costs associated with providing such services.
Annexation No. 16 (The Ridge Estates Unit 2 Subdivision)
EXHIBIT B
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
RATE AND METHOD OF APPORTIONMENT
The Special Tax shall be levied in Annexation No. 16 (The Ridge Estates Unit 2 Subdivision) in accordance with the Rate and Method of Apportionment of Special Tax for City of Yuba City Community Facilities District No. 2021-1 (Municipal Services) pursuant to the rate set forth in the attachment hereto.
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CITY OF YUBA CITY
COMMUNITY FACILITIES DISTRICT NO. 2021‐1
(MUNICIPAL SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax applicable to each Assessor's Parcel in Community Facilities District No. 2021-1 (Municipal Services) [herein "CFD No. 2021-1"] 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. 2021-1, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 2021-1, 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 No. 2021-1 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. “Annual Tax Escalation Factor” means an annual increase in the Maximum Special Tax following the Base Year in an amount not to exceed four percent (4%). The Annual Tax Escalation Factor shall be based on the budgeted escalation of the City of Yuba City’s combined Police and Fire Departments from the previous fiscal year.
"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. 2021-1 as set forth in the documents adopted by the City Council when the CFD No. 2021-1 was formed. "Base Year" means Fiscal Year 2020-2021.
"City" means the City of Yuba City.
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"City Council" means the City Council of the City of Yuba City, acting as the legislative body of CFD No. 2021-1.
"County" means Sutter County, California.
"Developed Residential Property" means, in any Fiscal Year, all Parcels of Taxable Property for which a use permit or building permit for new construction of a residential structure was issued prior to June 30 of the preceding Fiscal Year.
"Finance Director" means the Finance Director for the City or his or her designee or successor. "Fiscal Year" means the period starting on July 1 and ending on the following June 30. "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. “Multi-Family Property” means, in any Fiscal Year, all units in CFD No. 2021-1 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. "Public Property" means any property within the boundaries of CFD No. 2021-1 that is owned by the federal government, State of California, County, City, or other public agency. “Residential Unit(s)” means an individual lot of land for which a building permit could be issued to construct one or more residential dwelling units.
“Residential Property” means all Assessor’s Parcels of Taxable Property for which a map has been recorded designating individual Residential Units.
“Non-Residential Property” means all Assessor’s Parcels of Taxable Property within the boundaries of CFD No. 2021-1 for which a map has been recorded designating the Assessor’s Parcel as a lot for which a building permit could be issued and the Assessor’s Parcel cannot be classified as a Residential Property.
"Special Tax" means any tax levied to pay for Authorized Services and Administrative Expenses. “Single Family Property” means buildings containing one dwelling unit located on a single lot that are individually owned, including attached or detached residences (i.e., townhome unit and/or condominium units).
"Taxable Property" means all Assessor's Parcels within the boundaries of CFD No. 2021-1 designated as Developed Residential Property.
“Undeveloped Residential Property” means all Parcels of Residential Property within the boundaries of CFD No. 2021-1 that are not Developed Residential Property, as determined by the Administrator.
"Unit" means an individual single family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure.
01248.0008/694321.2 3 of 4
CATEGORIZING PARCELS FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor's Parcel numbers for all Parcels within CFD No. 2021-1, and each parcel shall be classified as Developed Residential Property, NonResidential Property, Public Property, or Undeveloped Residential Property, and shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below.
B. MAXIMUM SPECIAL TAX RATE
All Taxable Property within the CFD No. 2021-1 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. 2021-1:
Each Residential Unit is subject to the Maximum Special Tax shown in Table 1, below.
Non- Residential Property, Undeveloped Property, and Public Property is not subject to the Maximum Special Tax.
Table 1
Property Land Use Fiscal Year 2020/21 Maximum Special Tax Amount *
Single Family Property $467.10 per Single Family Residential Unit Multi-Family Property $340.70 per Multi-Family Residential Unit Undeveloped Residential Property $0 per Assessor’s Parcel * Beginning July 1, 2021 and each July 1 thereafter, all of the Maximum Special Taxes shown in Table 1 above shall be adjusted by applying the Annual Tax Escalation Factor.
C. 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. 2021-1. The Special Tax for CFD No. 2021-1 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes provided, however, that CFD No. 2021-1 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.
D. LIMITATIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Public Property, Non-Residential Property, or Undeveloped Residential Property.
01248.0008/694321.2 4 of 4
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2021‐1 from time to time.
The property to be annexed will be assigned to the appropriate Maximum Special Tax rate for the Tract or Tracts when annexed, as pursuant to California Government Code section 53339 et seq.
In certain cases, it may be determined that a potential property to be annexed may require a higher cost to provide City services than other areas of the City (e.g., if it possesses a large quantity of City- owned infrastructure that requires maintenance). As each annexation is proposed, the City may elect to prepare an analysis to determine the annual cost for providing Services, and may incorporate unique zones with varying Maximum Special Tax rates. Such zones may be referred to by reference to a letter or number on the boundary map, and adjust the rates in Table 1 of such annexation to reflect the applicable rates.
The City may adopt a future annexation area in the future and allow for annexation by unanimous written consent.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. 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.
G. TERM
The Special Tax shall be collected in perpetuity.
H. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the Administrator requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.
Annexation No. 16 (The Ridge Estates Unit 2 Subdivision)
EXHIBIT C
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
ANNEXATION MAP NO. 16 (THE RIDGE ESTATES UNIT 2 SUBDIVISION) OF YUBA CITY COMMUNITY FACILITIES DISTRICT NO. 2021-1
(MUNICIPAL SERVICES), CITY OF YUBA CITY, STATE OF CALIFORNIA [see attached]
Proposed Boundary Map of CFD No. 2021-1 Annexation No. 16 City of Yuba City, Sutter County, California
EL M
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inch = 300 feet
Legend
The Ridge Estates Unit 2
Existing City Limit Boundaries
The Ridge Estates Unit 2 Subdivision
Annexation No. 17 (Elmer Ranch West Subdivision)
UNANIMOUS APPROVAL
of Annexation to a Community Facilities District and Related Matters City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
Annexation No. 17 (Elmer Ranch West Subdivision)
To the Honorable City Council
City of Yuba City, as legislative body of
Community Facilities District No. 2021-1
(Municipal Services)
1201 Civic Center Boulevard,
Yuba City, California 95993
Members of the City Council:
This constitutes the Unanimous Approval (the “Unanimous Approval”) of FOR California Development LLC, a Delaware limited liability company the record owner(s) (the “Property Owner”) of the fee title to the real property identified below (the “Property”) contemplated by Sections 53328.1 and/or 53339.3 et seq. of the Mello-Roos Community Facilities Act of 1982, as amended (the “Act”), to the annexation of the Property to the "City of Yuba City Community Facilities District No. 2021-1 (Municipal Services)” (the “CFD”) and approval of the special taxes to be levied against the Property, and the undersigned hereby states, certifies, agrees and declares under penalty of perjury, as follows:
1. Property Owner. This Unanimous Approval is submitted by the Property Owner as the record owner(s) of fee title to the Property. The Property Owner has supplied to the City current evidence of its ownership of fee title to the Property. No parties are residing on the Property and therefore there are no registered voters on the Property.
2. Approval of Annexation. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the annexation of the Property to the CFD. The CFD was formed to finance the municipal services, which are incorporated herein by this reference (the “Services”) described in Exhibit A hereto and made a part hereof. In such connection Property Owner has reviewed the list of the Services and hereby agrees, consents and approves to the Services and the Annexation of the Property to the CFD for the benefit of the City and the CFD.
3. Approval of Special Tax and the Services. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the levy of special taxes (the “Special Taxes”) on the Property to finance the Services. The Special Taxes will be levied according to the Rate and Method of Apportionment of Special Taxes for the CFD attached hereto as Exhibit B and made a part hereof (the "Rate and Method"). In such connection property owner consents and approves of the Rate and Method and understands that such taxes shall be levied against the Property.
4. Approval of the Appropriations Limit. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the appropriations limit
Annexation No. 17 (Elmer Ranch West Subdivision)
established for the CFD. The Property Owner hereby approves, consents and agrees to the appropriations limit for the CFD of $1,700,000, pursuant to Article XIIIB of the California Constitution, as adjusted for changes in the cost of living and changes in the population.
5. Waivers and Vote. Resolution No. 21-048 adopted by the City Council on May 18, 2021 and Resolution No. 21-094 adopted by the City Council on July 6, 2021 and Sections 53328.1 and 53339.3 of the Act provide an alternate and independent procedure for annexation to a community facilities district that simplifies the annexation process. Under such process, the Property Owner acknowledges and agrees that by executing this Unanimous Approval, the Property Owner is voluntarily waiving any and all right to an election held in accordance with Sections 53326, 53327, 53327.5, 53328, 53339.7, 53339.8 and other relevant provisions of the Act. The Property Owner hereby confirms that this Unanimous Approval constitutes its unanimous approval and unanimous vote as described herein and as contemplated by Section 53339.3 et seq. of the Act and for purposes of the California Constitution Article XIII A and XIII C. In lieu of an approval by public hearing, ballot and election, if any, the Property Owner intends for this Unanimous Approval to constitute its ballot and election and waiver of a public hearing.
Further, the Property Owner hereby waives all other rights with respect to the annexation of the Property, the levy of the Special Taxes on the Property in accordance with the rate and method of apportionment and the other matters covered in this Unanimous Approval.
6. Recordation of Amendment to Notice of Special Tax Lien. The Notice of Special Tax Lien for the CFD was recorded in the Office of the County Recorder of the County of Sutter, State of California on July 12, 2021, as Document No. 2021-0012518.
The Property Owner hereby understands and agrees, consents and approves to the City Clerk, or City designee, to execute and cause to be recorded in the office of the County Recorder of the County of Sutter an amendment to the Notice of Special Tax Lien for the CFD as required by Section 3117.5 of the California Streets and Highways Code. The amendment to the Notice of Special Tax Lien shall include the Rate and Method as an exhibit thereto.
7. Authority Warranted. The Property Owner warrants to the City that the presentation of this Unanimous Approval, any votes, consents or waivers contained herein, and other actions for the annexation of the Property to the CFD and the levy of special taxes within the area of the Property shall not constitute events of default or delinquencies under any existing or proposed financing documents entered into or to be entered into by the Property Owner for the Property, including any “due-onencumbrance” clauses under any existing security instruments secured by the Property.
8. Due Diligence and Disclosures. The Property Owner agrees to cooperate with the City and its attorneys and consultants and to provide all information and disclosures required by the City and/or the Act about the Special Taxes to purchasers of the Property or any part of it.
9. Agreements. The Property Owner further agrees to execute such additional or supplemental agreements as may be required by the City to provide for any of the actions and conditions described in this Unanimous Approval, including any cash deposit required to pay for the City’s costs in annexing the Property to the CFD.
Annexation No. 17 (Elmer Ranch West Subdivision)
10. The Property. The Property is identified below, and such Property Owner approves, consents and agrees that Property will be subject to the CFD upon recordation of the amendment to the Notice of Special Tax Lien. The Property is located in the Future Annexation Area of the CFD and the map is attached hereto as Exhibit C.
Assessor’s Parcel Number(s):
APN Acreage Anticipated Units Property Owner
17-065-008 10.13
55 residential parcels
Nancy Tiff, Trustee of the
Scott Family Trust
executed on 11/6/2000
Acres: _10.13_
By executing this Unanimous Approval, the Property Owner agrees, consents, declares and certifies to all of the above.
Annexation No. 17 (Elmer Ranch West Subdivision)
Property Owner
By: Scott Family Trust executed on 11/6/2000
By:
Print Name: Nancy Tiff, Trustee of the Scott
Family Trust executed on 11/6/2000
Notice Address
Nancy Tiff
Interwest Homes
950 Tharp Road #1402
Yuba City, CA 95993
Annexation No. 17 (Elmer Ranch West Subdivision)
EXHIBIT A
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
DESCRIPTION OF SERVICES
The Services to be funded by the CFD include the following services and all incidental expenses related to such services, all of which are authorized by the Act:
PUBLIC SERVICES
(a) Police protection services;
(b) Fire protection and suppression services, ambulance and paramedic services; (c) maintenance of parks, parkways, streets, roads, and open space; (d) flood and storm protection services, including but not limited to the maintenance of storm drainage systems and sandstorm protection systems, (e) Services with respect to the 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;
(f) Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the local agency or by another local agency pursuant to an agreement entered into under Section 53316.2; and (g) costs incurred by the City and or County in formation of the district, annexation and annual contract administration.
In accordance with Section 53313 of the Act, the additional services may not supplant services available within the territory when the district was created or annexed.
The same types of services which are authorized to be financed by CFD No. 2021-1 are the types of services to be provided in the Future Annexation Area, as properties are annexed.
The services include operational and maintenance costs associated with providing such services.
Annexation No. 17 (Elmer Ranch West Subdivision)
EXHIBIT B
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
RATE AND METHOD OF APPORTIONMENT
The Special Tax shall be levied in Annexation No. 17 (Elmer Ranch West Subdivision) in accordance with the Rate and Method of Apportionment of Special Tax for City of Yuba City Community Facilities District No. 2021-1 (Municipal Services) pursuant to the rate set forth in the attachment hereto.
01248.0008/694321.2 1 of 4
CITY OF YUBA CITY
COMMUNITY FACILITIES DISTRICT NO. 2021‐1
(MUNICIPAL SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax applicable to each Assessor's Parcel in Community Facilities District No. 2021-1 (Municipal Services) [herein "CFD No. 2021-1"] 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. 2021-1, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 2021-1, 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 No. 2021-1 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. “Annual Tax Escalation Factor” means an annual increase in the Maximum Special Tax following the Base Year in an amount not to exceed four percent (4%). The Annual Tax Escalation Factor shall be based on the budgeted escalation of the City of Yuba City’s combined Police and Fire Departments from the previous fiscal year.
"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. 2021-1 as set forth in the documents adopted by the City Council when the CFD No. 2021-1 was formed. "Base Year" means Fiscal Year 2020-2021.
"City" means the City of Yuba City.
01248.0008/694321.2 2 of 4
"City Council" means the City Council of the City of Yuba City, acting as the legislative body of CFD No. 2021-1.
"County" means Sutter County, California.
"Developed Residential Property" means, in any Fiscal Year, all Parcels of Taxable Property for which a use permit or building permit for new construction of a residential structure was issued prior to June 30 of the preceding Fiscal Year.
"Finance Director" means the Finance Director for the City or his or her designee or successor. "Fiscal Year" means the period starting on July 1 and ending on the following June 30. "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. “Multi-Family Property” means, in any Fiscal Year, all units in CFD No. 2021-1 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. "Public Property" means any property within the boundaries of CFD No. 2021-1 that is owned by the federal government, State of California, County, City, or other public agency. “Residential Unit(s)” means an individual lot of land for which a building permit could be issued to construct one or more residential dwelling units.
“Residential Property” means all Assessor’s Parcels of Taxable Property for which a map has been recorded designating individual Residential Units.
“Non-Residential Property” means all Assessor’s Parcels of Taxable Property within the boundaries of CFD No. 2021-1 for which a map has been recorded designating the Assessor’s Parcel as a lot for which a building permit could be issued and the Assessor’s Parcel cannot be classified as a Residential Property.
"Special Tax" means any tax levied to pay for Authorized Services and Administrative Expenses. “Single Family Property” means buildings containing one dwelling unit located on a single lot that are individually owned, including attached or detached residences (i.e., townhome unit and/or condominium units).
"Taxable Property" means all Assessor's Parcels within the boundaries of CFD No. 2021-1 designated as Developed Residential Property.
“Undeveloped Residential Property” means all Parcels of Residential Property within the boundaries of CFD No. 2021-1 that are not Developed Residential Property, as determined by the Administrator.
"Unit" means an individual single family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure.
01248.0008/694321.2 3 of 4
CATEGORIZING PARCELS FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor's Parcel numbers for all Parcels within CFD No. 2021-1, and each parcel shall be classified as Developed Residential Property, NonResidential Property, Public Property, or Undeveloped Residential Property, and shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below.
B. MAXIMUM SPECIAL TAX RATE
All Taxable Property within the CFD No. 2021-1 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. 2021-1:
Each Residential Unit is subject to the Maximum Special Tax shown in Table 1, below.
Non- Residential Property, Undeveloped Property, and Public Property is not subject to the Maximum Special Tax.
Table 1
Property Land Use Fiscal Year 2020/21 Maximum Special Tax Amount *
Single Family Property $467.10 per Single Family Residential Unit Multi-Family Property $340.70 per Multi-Family Residential Unit Undeveloped Residential Property $0 per Assessor’s Parcel * Beginning July 1, 2021 and each July 1 thereafter, all of the Maximum Special Taxes shown in Table 1 above shall be adjusted by applying the Annual Tax Escalation Factor.
C. 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. 2021-1. The Special Tax for CFD No. 2021-1 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes provided, however, that CFD No. 2021-1 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.
D. LIMITATIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Public Property, Non-Residential Property, or Undeveloped Residential Property.
01248.0008/694321.2 4 of 4
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2021‐1 from time to time.
The property to be annexed will be assigned to the appropriate Maximum Special Tax rate for the Tract or Tracts when annexed, as pursuant to California Government Code section 53339 et seq.
In certain cases, it may be determined that a potential property to be annexed may require a higher cost to provide City services than other areas of the City (e.g., if it possesses a large quantity of City- owned infrastructure that requires maintenance). As each annexation is proposed, the City may elect to prepare an analysis to determine the annual cost for providing Services, and may incorporate unique zones with varying Maximum Special Tax rates. Such zones may be referred to by reference to a letter or number on the boundary map, and adjust the rates in Table 1 of such annexation to reflect the applicable rates.
The City may adopt a future annexation area in the future and allow for annexation by unanimous written consent.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. 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.
G. TERM
The Special Tax shall be collected in perpetuity.
H. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the Administrator requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.
Annexation No. 17 (Elmer Ranch West Subdivision)
EXHIBIT C
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
ANNEXATION MAP NO. 17 (ELMER RANCH WEST SUBDIVISION) OF YUBA CITY COMMUNITY FACILITIES DISTRICT NO. 2021-1
(MUNICIPAL SERVICES), CITY OF YUBA CITY, STATE OF CALIFORNIA [see attached]
Proposed Boundary Map of CFD No. 2021-1 Annexation No. 17 City of Yuba City, Sutter County, California
ELMER
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TULY PKW
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NICK CT
KR SI T NI A
MILLER DR
HEIDI WAY
LAREDO ST
ZAMORA ST
PERALTA ST
LONG ST
VALENCIA ST
.
1 inch = 300 feet
Legend
Elmer Ranch West
Existing City Limit Boundaries
Elmer Ranch West Subdivision
Annexation No. 18 (Newkom Ranch Unit 1 Subdivision)
UNANIMOUS APPROVAL
of Annexation to a Community Facilities District and Related Matters City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
Annexation No. 18 (Newkom Ranch Unit 1 Subdivision)
To the Honorable City Council
City of Yuba City, as legislative body of
Community Facilities District No. 2021-1
(Municipal Services)
1201 Civic Center Boulevard,
Yuba City, California 95993
Members of the City Council:
This constitutes the Unanimous Approval (the “Unanimous Approval”) of FOR California Development LLC, a Delaware limited liability company the record owner(s) (the “Property Owner”) of the fee title to the real property identified below (the “Property”) contemplated by Sections 53328.1 and/or 53339.3 et seq. of the Mello-Roos Community Facilities Act of 1982, as amended (the “Act”), to the annexation of the Property to the "City of Yuba City Community Facilities District No. 2021-1 (Municipal Services)” (the “CFD”) and approval of the special taxes to be levied against the Property, and the undersigned hereby states, certifies, agrees and declares under penalty of perjury, as follows:
1. Property Owner. This Unanimous Approval is submitted by the Property Owner as the record owner(s) of fee title to the Property. The Property Owner has supplied to the City current evidence of its ownership of fee title to the Property. No parties are residing on the Property and therefore there are no registered voters on the Property.
2. Approval of Annexation. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the annexation of the Property to the CFD. The CFD was formed to finance the municipal services, which are incorporated herein by this reference (the “Services”) described in Exhibit A hereto and made a part hereof. In such connection Property Owner has reviewed the list of the Services and hereby agrees, consents and approves to the Services and the Annexation of the Property to the CFD for the benefit of the City and the CFD.
3. Approval of Special Tax and the Services. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the levy of special taxes (the “Special Taxes”) on the Property to finance the Services. The Special Taxes will be levied according to the Rate and Method of Apportionment of Special Taxes for the CFD attached hereto as Exhibit B and made a part hereof (the "Rate and Method"). In such connection property owner consents and approves of the Rate and Method and understands that such taxes shall be levied against the Property.
4. Approval of the Appropriations Limit. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the appropriations limit
Annexation No. 18 (Newkom Ranch Unit 1 Subdivision)
established for the CFD. The Property Owner hereby approves, consents and agrees to the appropriations limit for the CFD of $1,700,000, pursuant to Article XIIIB of the California Constitution, as adjusted for changes in the cost of living and changes in the population.
5. Waivers and Vote. Resolution No. 21-048 adopted by the City Council on May 18, 2021 and Resolution No. 21-094 adopted by the City Council on July 6, 2021 and Sections 53328.1 and 53339.3 of the Act provide an alternate and independent procedure for annexation to a community facilities district that simplifies the annexation process. Under such process, the Property Owner acknowledges and agrees that by executing this Unanimous Approval, the Property Owner is voluntarily waiving any and all right to an election held in accordance with Sections 53326, 53327, 53327.5, 53328, 53339.7, 53339.8 and other relevant provisions of the Act. The Property Owner hereby confirms that this Unanimous Approval constitutes its unanimous approval and unanimous vote as described herein and as contemplated by Section 53339.3 et seq. of the Act and for purposes of the California Constitution Article XIII A and XIII C. In lieu of an approval by public hearing, ballot and election, if any, the Property Owner intends for this Unanimous Approval to constitute its ballot and election and waiver of a public hearing.
Further, the Property Owner hereby waives all other rights with respect to the annexation of the Property, the levy of the Special Taxes on the Property in accordance with the rate and method of apportionment and the other matters covered in this Unanimous Approval.
6. Recordation of Amendment to Notice of Special Tax Lien. The Notice of Special Tax Lien for the CFD was recorded in the Office of the County Recorder of the County of Sutter, State of California on July 12, 2021, as Document No. 2021-0012518.
The Property Owner hereby understands and agrees, consents and approves to the City Clerk, or City designee, to execute and cause to be recorded in the office of the County Recorder of the County of Sutter an amendment to the Notice of Special Tax Lien for the CFD as required by Section 3117.5 of the California Streets and Highways Code. The amendment to the Notice of Special Tax Lien shall include the Rate and Method as an exhibit thereto.
7. Authority Warranted. The Property Owner warrants to the City that the presentation of this Unanimous Approval, any votes, consents or waivers contained herein, and other actions for the annexation of the Property to the CFD and the levy of special taxes within the area of the Property shall not constitute events of default or delinquencies under any existing or proposed financing documents entered into or to be entered into by the Property Owner for the Property, including any “due-onencumbrance” clauses under any existing security instruments secured by the Property.
8. Due Diligence and Disclosures. The Property Owner agrees to cooperate with the City and its attorneys and consultants and to provide all information and disclosures required by the City and/or the Act about the Special Taxes to purchasers of the Property or any part of it.
9. Agreements. The Property Owner further agrees to execute such additional or supplemental agreements as may be required by the City to provide for any of the actions and conditions described in this Unanimous Approval, including any cash deposit required to pay for the City’s costs in annexing the Property to the CFD.
Annexation No. 18 (Newkom Ranch Unit 1 Subdivision)
10. The Property. The Property is identified below, and such Property Owner approves, consents and agrees that Property will be subject to the CFD upon recordation of the amendment to the Notice of Special Tax Lien. The Property is located in the Future Annexation Area of the CFD and the map is attached hereto as Exhibit C.
Assessor’s Parcel Number(s):
APN Acreage Anticipated Units Property Owner
55-240-027 32.45
119 residential parcels Lennar Homes of
California, LLC
Acres: _32.45_
By executing this Unanimous Approval, the Property Owner agrees, consents, declares and certifies to all of the above.
Annexation No. 18 (Newkom Ranch Unit 1 Subdivision)
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Annexation No. 18 (Newkom Ranch Unit 1 Subdivision)
Property Owner
Lennar Homes of California, LLC
By:
Print Name: _____________________________
Title: __________________________________
Notice Address
Name__________________________________
Lennar Homes of California, LLC
Address:_______________________________
City:__________________________________
State:_____________, Zip:_______________
Annexation No. 18 (Newkom Ranch Unit 1 Subdivision)
EXHIBIT A
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
DESCRIPTION OF SERVICES
The Services to be funded by the CFD include the following services and all incidental expenses related to such services, all of which are authorized by the Act:
PUBLIC SERVICES
(a) Police protection services;
(b) Fire protection and suppression services, ambulance and paramedic services; (c) maintenance of parks, parkways, streets, roads, and open space; (d) flood and storm protection services, including but not limited to the maintenance of storm drainage systems and sandstorm protection systems, (e) Services with respect to the 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;
(f) Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the local agency or by another local agency pursuant to an agreement entered into under Section 53316.2; and (g) costs incurred by the City and or County in formation of the district, annexation and annual contract administration.
In accordance with Section 53313 of the Act, the additional services may not supplant services available within the territory when the district was created or annexed.
The same types of services which are authorized to be financed by CFD No. 2021-1 are the types of services to be provided in the Future Annexation Area, as properties are annexed.
The services include operational and maintenance costs associated with providing such services.
Annexation No. 18 (Newkom Ranch Unit 1 Subdivision)
EXHIBIT B
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
RATE AND METHOD OF APPORTIONMENT
The Special Tax shall be levied in Annexation No. 18 (Newkom Ranch Unit 1 Subdivision) in accordance with the Rate and Method of Apportionment of Special Tax for City of Yuba City Community Facilities District No. 2021-1 (Municipal Services) pursuant to the rate set forth in the attachment hereto.
01248.0008/694321.2 1 of 4
CITY OF YUBA CITY
COMMUNITY FACILITIES DISTRICT NO. 2021‐1
(MUNICIPAL SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax applicable to each Assessor's Parcel in Community Facilities District No. 2021-1 (Municipal Services) [herein "CFD No. 2021-1"] 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. 2021-1, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 2021-1, 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 No. 2021-1 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. “Annual Tax Escalation Factor” means an annual increase in the Maximum Special Tax following the Base Year in an amount not to exceed four percent (4%). The Annual Tax Escalation Factor shall be based on the budgeted escalation of the City of Yuba City’s combined Police and Fire Departments from the previous fiscal year.
"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. 2021-1 as set forth in the documents adopted by the City Council when the CFD No. 2021-1 was formed. "Base Year" means Fiscal Year 2020-2021.
"City" means the City of Yuba City.
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"City Council" means the City Council of the City of Yuba City, acting as the legislative body of CFD No. 2021-1.
"County" means Sutter County, California.
"Developed Residential Property" means, in any Fiscal Year, all Parcels of Taxable Property for which a use permit or building permit for new construction of a residential structure was issued prior to June 30 of the preceding Fiscal Year.
"Finance Director" means the Finance Director for the City or his or her designee or successor. "Fiscal Year" means the period starting on July 1 and ending on the following June 30. "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. “Multi-Family Property” means, in any Fiscal Year, all units in CFD No. 2021-1 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. "Public Property" means any property within the boundaries of CFD No. 2021-1 that is owned by the federal government, State of California, County, City, or other public agency. “Residential Unit(s)” means an individual lot of land for which a building permit could be issued to construct one or more residential dwelling units.
“Residential Property” means all Assessor’s Parcels of Taxable Property for which a map has been recorded designating individual Residential Units.
“Non-Residential Property” means all Assessor’s Parcels of Taxable Property within the boundaries of CFD No. 2021-1 for which a map has been recorded designating the Assessor’s Parcel as a lot for which a building permit could be issued and the Assessor’s Parcel cannot be classified as a Residential Property.
"Special Tax" means any tax levied to pay for Authorized Services and Administrative Expenses. “Single Family Property” means buildings containing one dwelling unit located on a single lot that are individually owned, including attached or detached residences (i.e., townhome unit and/or condominium units).
"Taxable Property" means all Assessor's Parcels within the boundaries of CFD No. 2021-1 designated as Developed Residential Property.
“Undeveloped Residential Property” means all Parcels of Residential Property within the boundaries of CFD No. 2021-1 that are not Developed Residential Property, as determined by the Administrator.
"Unit" means an individual single family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure.
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CATEGORIZING PARCELS FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor's Parcel numbers for all Parcels within CFD No. 2021-1, and each parcel shall be classified as Developed Residential Property, NonResidential Property, Public Property, or Undeveloped Residential Property, and shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below.
B. MAXIMUM SPECIAL TAX RATE
All Taxable Property within the CFD No. 2021-1 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. 2021-1:
Each Residential Unit is subject to the Maximum Special Tax shown in Table 1, below.
Non- Residential Property, Undeveloped Property, and Public Property is not subject to the Maximum Special Tax.
Table 1
Property Land Use Fiscal Year 2020/21 Maximum Special Tax Amount *
Single Family Property $467.10 per Single Family Residential Unit Multi-Family Property $340.70 per Multi-Family Residential Unit Undeveloped Residential Property $0 per Assessor’s Parcel * Beginning July 1, 2021 and each July 1 thereafter, all of the Maximum Special Taxes shown in Table 1 above shall be adjusted by applying the Annual Tax Escalation Factor.
C. 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. 2021-1. The Special Tax for CFD No. 2021-1 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes provided, however, that CFD No. 2021-1 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.
D. LIMITATIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Public Property, Non-Residential Property, or Undeveloped Residential Property.
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E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2021‐1 from time to time.
The property to be annexed will be assigned to the appropriate Maximum Special Tax rate for the Tract or Tracts when annexed, as pursuant to California Government Code section 53339 et seq.
In certain cases, it may be determined that a potential property to be annexed may require a higher cost to provide City services than other areas of the City (e.g., if it possesses a large quantity of City- owned infrastructure that requires maintenance). As each annexation is proposed, the City may elect to prepare an analysis to determine the annual cost for providing Services, and may incorporate unique zones with varying Maximum Special Tax rates. Such zones may be referred to by reference to a letter or number on the boundary map, and adjust the rates in Table 1 of such annexation to reflect the applicable rates.
The City may adopt a future annexation area in the future and allow for annexation by unanimous written consent.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. 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.
G. TERM
The Special Tax shall be collected in perpetuity.
H. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the Administrator requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.
Annexation No. 18 (Newkom Ranch Unit 1 Subdivision)
EXHIBIT C
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
ANNEXATION MAP NO. 18 (NEWKOM RANCH UNIT 1 SUBDIVISION) OF YUBA CITY COMMUNITY FACILITIES DISTRICT NO. 2021-1
(MUNICIPAL SERVICES), CITY OF YUBA CITY, STATE OF CALIFORNIA [see attached]
Proposed Boundary Map of CFD No. 2021-1 Annexation No. 18 City of Yuba City, Sutter County, California
BOGUE RD
A
RI CT
JEFFREY DR
PHILL PI S RD
LOIS LN
C
OLUMB AI DR
CANTERBURY DR
SOUTHLAND DR
R
A
M
ONA
AVE
BA
R
ON CT
TRIDENT C
. T
1 inch = 300 feet
Legend
Parcels 4-29-26
Newkom Ranch Unit 1
Existing City Limit Boundaries
Newkom Ranch Unit 1 Subdivision
Annexation No. 19 (Newkom Ranch Unit 2 Subdivision)
UNANIMOUS APPROVAL
of Annexation to a Community Facilities District and Related Matters City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
Annexation No. 19 (Newkom Ranch Unit 2 Subdivision)
To the Honorable City Council
City of Yuba City, as legislative body of
Community Facilities District No. 2021-1
(Municipal Services)
1201 Civic Center Boulevard,
Yuba City, California 95993
Members of the City Council:
This constitutes the Unanimous Approval (the “Unanimous Approval”) of FOR California Development LLC, a Delaware limited liability company the record owner(s) (the “Property Owner”) of the fee title to the real property identified below (the “Property”) contemplated by Sections 53328.1 and/or 53339.3 et seq. of the Mello-Roos Community Facilities Act of 1982, as amended (the “Act”), to the annexation of the Property to the "City of Yuba City Community Facilities District No. 2021-1 (Municipal Services)” (the “CFD”) and approval of the special taxes to be levied against the Property, and the undersigned hereby states, certifies, agrees and declares under penalty of perjury, as follows:
1. Property Owner. This Unanimous Approval is submitted by the Property Owner as the record owner(s) of fee title to the Property. The Property Owner has supplied to the City current evidence of its ownership of fee title to the Property. No parties are residing on the Property and therefore there are no registered voters on the Property.
2. Approval of Annexation. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the annexation of the Property to the CFD. The CFD was formed to finance the municipal services, which are incorporated herein by this reference (the “Services”) described in Exhibit A hereto and made a part hereof. In such connection Property Owner has reviewed the list of the Services and hereby agrees, consents and approves to the Services and the Annexation of the Property to the CFD for the benefit of the City and the CFD.
3. Approval of Special Tax and the Services. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the levy of special taxes (the “Special Taxes”) on the Property to finance the Services. The Special Taxes will be levied according to the Rate and Method of Apportionment of Special Taxes for the CFD attached hereto as Exhibit B and made a part hereof (the "Rate and Method"). In such connection property owner consents and approves of the Rate and Method and understands that such taxes shall be levied against the Property.
4. Approval of the Appropriations Limit. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the appropriations limit
Annexation No. 19 (Newkom Ranch Unit 2 Subdivision)
established for the CFD. The Property Owner hereby approves, consents and agrees to the appropriations limit for the CFD of $1,700,000, pursuant to Article XIIIB of the California Constitution, as adjusted for changes in the cost of living and changes in the population.
5. Waivers and Vote. Resolution No. 21-048 adopted by the City Council on May 18, 2021 and Resolution No. 21-094 adopted by the City Council on July 6, 2021 and Sections 53328.1 and 53339.3 of the Act provide an alternate and independent procedure for annexation to a community facilities district that simplifies the annexation process. Under such process, the Property Owner acknowledges and agrees that by executing this Unanimous Approval, the Property Owner is voluntarily waiving any and all right to an election held in accordance with Sections 53326, 53327, 53327.5, 53328, 53339.7, 53339.8 and other relevant provisions of the Act. The Property Owner hereby confirms that this Unanimous Approval constitutes its unanimous approval and unanimous vote as described herein and as contemplated by Section 53339.3 et seq. of the Act and for purposes of the California Constitution Article XIII A and XIII C. In lieu of an approval by public hearing, ballot and election, if any, the Property Owner intends for this Unanimous Approval to constitute its ballot and election and waiver of a public hearing.
Further, the Property Owner hereby waives all other rights with respect to the annexation of the Property, the levy of the Special Taxes on the Property in accordance with the rate and method of apportionment and the other matters covered in this Unanimous Approval.
6. Recordation of Amendment to Notice of Special Tax Lien. The Notice of Special Tax Lien for the CFD was recorded in the Office of the County Recorder of the County of Sutter, State of California on July 12, 2021, as Document No. 2021-0012518.
The Property Owner hereby understands and agrees, consents and approves to the City Clerk, or City designee, to execute and cause to be recorded in the office of the County Recorder of the County of Sutter an amendment to the Notice of Special Tax Lien for the CFD as required by Section 3117.5 of the California Streets and Highways Code. The amendment to the Notice of Special Tax Lien shall include the Rate and Method as an exhibit thereto.
7. Authority Warranted. The Property Owner warrants to the City that the presentation of this Unanimous Approval, any votes, consents or waivers contained herein, and other actions for the annexation of the Property to the CFD and the levy of special taxes within the area of the Property shall not constitute events of default or delinquencies under any existing or proposed financing documents entered into or to be entered into by the Property Owner for the Property, including any “due-onencumbrance” clauses under any existing security instruments secured by the Property.
8. Due Diligence and Disclosures. The Property Owner agrees to cooperate with the City and its attorneys and consultants and to provide all information and disclosures required by the City and/or the Act about the Special Taxes to purchasers of the Property or any part of it.
9. Agreements. The Property Owner further agrees to execute such additional or supplemental agreements as may be required by the City to provide for any of the actions and conditions described in this Unanimous Approval, including any cash deposit required to pay for the City’s costs in annexing the Property to the CFD.
Annexation No. 19 (Newkom Ranch Unit 2 Subdivision)
10. The Property. The Property is identified below, and such Property Owner approves, consents and agrees that Property will be subject to the CFD upon recordation of the amendment to the Notice of Special Tax Lien. The Property is located in the Future Annexation Area of the CFD and the map is attached hereto as Exhibit C.
Assessor’s Parcel Number(s):
APN Acreage Anticipated Units Property Owner
55-240-027 9.98
51 residential parcels Lennar Homes of
California, LLC
Acres: _9.98_
By executing this Unanimous Approval, the Property Owner agrees, consents, declares and certifies to all of the above.
Annexation No. 19 (Newkom Ranch Unit 2 Subdivision)
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Annexation No. 19 (Newkom Ranch Unit 2 Subdivision)
Property Owner
Lennar Homes of California, LLC
By:
Print Name: _____________________________
Title: __________________________________
Notice Address
Name__________________________________
Lennar Homes of California, LLC
Address:_______________________________
City:__________________________________
State:_____________, Zip:_______________
Annexation No. 19 (Newkom Ranch Unit 2 Subdivision)
EXHIBIT A
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
DESCRIPTION OF SERVICES
The Services to be funded by the CFD include the following services and all incidental expenses related to such services, all of which are authorized by the Act:
PUBLIC SERVICES
(a) Police protection services;
(b) Fire protection and suppression services, ambulance and paramedic services; (c) maintenance of parks, parkways, streets, roads, and open space; (d) flood and storm protection services, including but not limited to the maintenance of storm drainage systems and sandstorm protection systems, (e) Services with respect to the 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;
(f) Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the local agency or by another local agency pursuant to an agreement entered into under Section 53316.2; and (g) costs incurred by the City and or County in formation of the district, annexation and annual contract administration.
In accordance with Section 53313 of the Act, the additional services may not supplant services available within the territory when the district was created or annexed.
The same types of services which are authorized to be financed by CFD No. 2021-1 are the types of services to be provided in the Future Annexation Area, as properties are annexed.
The services include operational and maintenance costs associated with providing such services.
Annexation No. 19 (Newkom Ranch Unit 2 Subdivision)
EXHIBIT B
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
RATE AND METHOD OF APPORTIONMENT
The Special Tax shall be levied in Annexation No. 19 (Newkom Ranch Unit 2 Subdivision) in accordance with the Rate and Method of Apportionment of Special Tax for City of Yuba City Community Facilities District No. 2021-1 (Municipal Services) pursuant to the rate set forth in the attachment hereto.
01248.0008/694321.2 1 of 4
CITY OF YUBA CITY
COMMUNITY FACILITIES DISTRICT NO. 2021‐1
(MUNICIPAL SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax applicable to each Assessor's Parcel in Community Facilities District No. 2021-1 (Municipal Services) [herein "CFD No. 2021-1"] 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. 2021-1, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 2021-1, 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 No. 2021-1 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. “Annual Tax Escalation Factor” means an annual increase in the Maximum Special Tax following the Base Year in an amount not to exceed four percent (4%). The Annual Tax Escalation Factor shall be based on the budgeted escalation of the City of Yuba City’s combined Police and Fire Departments from the previous fiscal year.
"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. 2021-1 as set forth in the documents adopted by the City Council when the CFD No. 2021-1 was formed. "Base Year" means Fiscal Year 2020-2021.
"City" means the City of Yuba City.
01248.0008/694321.2 2 of 4
"City Council" means the City Council of the City of Yuba City, acting as the legislative body of CFD No. 2021-1.
"County" means Sutter County, California.
"Developed Residential Property" means, in any Fiscal Year, all Parcels of Taxable Property for which a use permit or building permit for new construction of a residential structure was issued prior to June 30 of the preceding Fiscal Year.
"Finance Director" means the Finance Director for the City or his or her designee or successor. "Fiscal Year" means the period starting on July 1 and ending on the following June 30. "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. “Multi-Family Property” means, in any Fiscal Year, all units in CFD No. 2021-1 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. "Public Property" means any property within the boundaries of CFD No. 2021-1 that is owned by the federal government, State of California, County, City, or other public agency. “Residential Unit(s)” means an individual lot of land for which a building permit could be issued to construct one or more residential dwelling units.
“Residential Property” means all Assessor’s Parcels of Taxable Property for which a map has been recorded designating individual Residential Units.
“Non-Residential Property” means all Assessor’s Parcels of Taxable Property within the boundaries of CFD No. 2021-1 for which a map has been recorded designating the Assessor’s Parcel as a lot for which a building permit could be issued and the Assessor’s Parcel cannot be classified as a Residential Property.
"Special Tax" means any tax levied to pay for Authorized Services and Administrative Expenses. “Single Family Property” means buildings containing one dwelling unit located on a single lot that are individually owned, including attached or detached residences (i.e., townhome unit and/or condominium units).
"Taxable Property" means all Assessor's Parcels within the boundaries of CFD No. 2021-1 designated as Developed Residential Property.
“Undeveloped Residential Property” means all Parcels of Residential Property within the boundaries of CFD No. 2021-1 that are not Developed Residential Property, as determined by the Administrator.
"Unit" means an individual single family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure.
01248.0008/694321.2 3 of 4
CATEGORIZING PARCELS FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor's Parcel numbers for all Parcels within CFD No. 2021-1, and each parcel shall be classified as Developed Residential Property, NonResidential Property, Public Property, or Undeveloped Residential Property, and shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below.
B. MAXIMUM SPECIAL TAX RATE
All Taxable Property within the CFD No. 2021-1 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. 2021-1:
Each Residential Unit is subject to the Maximum Special Tax shown in Table 1, below.
Non- Residential Property, Undeveloped Property, and Public Property is not subject to the Maximum Special Tax.
Table 1
Property Land Use Fiscal Year 2020/21 Maximum Special Tax Amount *
Single Family Property $467.10 per Single Family Residential Unit Multi-Family Property $340.70 per Multi-Family Residential Unit Undeveloped Residential Property $0 per Assessor’s Parcel * Beginning July 1, 2021 and each July 1 thereafter, all of the Maximum Special Taxes shown in Table 1 above shall be adjusted by applying the Annual Tax Escalation Factor.
C. 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. 2021-1. The Special Tax for CFD No. 2021-1 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes provided, however, that CFD No. 2021-1 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.
D. LIMITATIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Public Property, Non-Residential Property, or Undeveloped Residential Property.
01248.0008/694321.2 4 of 4
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2021‐1 from time to time.
The property to be annexed will be assigned to the appropriate Maximum Special Tax rate for the Tract or Tracts when annexed, as pursuant to California Government Code section 53339 et seq.
In certain cases, it may be determined that a potential property to be annexed may require a higher cost to provide City services than other areas of the City (e.g., if it possesses a large quantity of City- owned infrastructure that requires maintenance). As each annexation is proposed, the City may elect to prepare an analysis to determine the annual cost for providing Services, and may incorporate unique zones with varying Maximum Special Tax rates. Such zones may be referred to by reference to a letter or number on the boundary map, and adjust the rates in Table 1 of such annexation to reflect the applicable rates.
The City may adopt a future annexation area in the future and allow for annexation by unanimous written consent.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. 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.
G. TERM
The Special Tax shall be collected in perpetuity.
H. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the Administrator requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.
Annexation No. 19 (Newkom Ranch Unit 2 Subdivision)
EXHIBIT C
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
ANNEXATION MAP NO. 19 (NEWKOM RANCH UNIT 2 SUBDIVISION) OF YUBA CITY COMMUNITY FACILITIES DISTRICT NO. 2021-1
(MUNICIPAL SERVICES), CITY OF YUBA CITY, STATE OF CALIFORNIA [see attached]
Proposed Boundary Map of CFD No. 2021-1 Annexation No. 19 City of Yuba City, Sutter County, California
BOGUE RD
R
AILR
O
AD AVE
SOUTHLAND DR
JEFFREY DR
CANTERBURY DR
PHILL PI S RD
C
OLUMB AI DR
A
RI CT
.
1 inch = 300 feet
Legend
Newkom Ranch Unit 2
Existing City Limit Boundaries
Newkom Ranch Unit 2 Subdivision
Annexation No. 20 (Sohal Ranch Unit 1 Subdivision)
UNANIMOUS APPROVAL
of Annexation to a Community Facilities District and Related Matters City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
Annexation No. 20 (Sohal Ranch Unit 1 Subdivision)
To the Honorable City Council
City of Yuba City, as legislative body of
Community Facilities District No. 2021-1
(Municipal Services)
1201 Civic Center Boulevard,
Yuba City, California 95993
Members of the City Council:
This constitutes the Unanimous Approval (the “Unanimous Approval”) of FOR California Development LLC, a Delaware limited liability company the record owner(s) (the “Property Owner”) of the fee title to the real property identified below (the “Property”) contemplated by Sections 53328.1 and/or 53339.3 et seq. of the Mello-Roos Community Facilities Act of 1982, as amended (the “Act”), to the annexation of the Property to the "City of Yuba City Community Facilities District No. 2021-1 (Municipal Services)” (the “CFD”) and approval of the special taxes to be levied against the Property, and the undersigned hereby states, certifies, agrees and declares under penalty of perjury, as follows:
1. Property Owner. This Unanimous Approval is submitted by the Property Owner as the record owner(s) of fee title to the Property. The Property Owner has supplied to the City current evidence of its ownership of fee title to the Property. No parties are residing on the Property and therefore there are no registered voters on the Property.
2. Approval of Annexation. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the annexation of the Property to the CFD. The CFD was formed to finance the municipal services, which are incorporated herein by this reference (the “Services”) described in Exhibit A hereto and made a part hereof. In such connection Property Owner has reviewed the list of the Services and hereby agrees, consents and approves to the Services and the Annexation of the Property to the CFD for the benefit of the City and the CFD.
3. Approval of Special Tax and the Services. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the levy of special taxes (the “Special Taxes”) on the Property to finance the Services. The Special Taxes will be levied according to the Rate and Method of Apportionment of Special Taxes for the CFD attached hereto as Exhibit B and made a part hereof (the "Rate and Method"). In such connection property owner consents and approves of the Rate and Method and understands that such taxes shall be levied against the Property.
4. Approval of the Appropriations Limit. This Unanimous Approval constitutes the unanimous approval and unanimous vote by the Property Owner in favor of the appropriations limit
Annexation No. 20 (Sohal Ranch Unit 1 Subdivision)
established for the CFD. The Property Owner hereby approves, consents and agrees to the appropriations limit for the CFD of $1,700,000, pursuant to Article XIIIB of the California Constitution, as adjusted for changes in the cost of living and changes in the population.
5. Waivers and Vote. Resolution No. 21-048 adopted by the City Council on May 18, 2021 and Resolution No. 21-094 adopted by the City Council on July 6, 2021 and Sections 53328.1 and 53339.3 of the Act provide an alternate and independent procedure for annexation to a community facilities district that simplifies the annexation process. Under such process, the Property Owner acknowledges and agrees that by executing this Unanimous Approval, the Property Owner is voluntarily waiving any and all right to an election held in accordance with Sections 53326, 53327, 53327.5, 53328, 53339.7, 53339.8 and other relevant provisions of the Act. The Property Owner hereby confirms that this Unanimous Approval constitutes its unanimous approval and unanimous vote as described herein and as contemplated by Section 53339.3 et seq. of the Act and for purposes of the California Constitution Article XIII A and XIII C. In lieu of an approval by public hearing, ballot and election, if any, the Property Owner intends for this Unanimous Approval to constitute its ballot and election and waiver of a public hearing.
Further, the Property Owner hereby waives all other rights with respect to the annexation of the Property, the levy of the Special Taxes on the Property in accordance with the rate and method of apportionment and the other matters covered in this Unanimous Approval.
6. Recordation of Amendment to Notice of Special Tax Lien. The Notice of Special Tax Lien for the CFD was recorded in the Office of the County Recorder of the County of Sutter, State of California on July 12, 2021, as Document No. 2021-0012518.
The Property Owner hereby understands and agrees, consents and approves to the City Clerk, or City designee, to execute and cause to be recorded in the office of the County Recorder of the County of Sutter an amendment to the Notice of Special Tax Lien for the CFD as required by Section 3117.5 of the California Streets and Highways Code. The amendment to the Notice of Special Tax Lien shall include the Rate and Method as an exhibit thereto.
7. Authority Warranted. The Property Owner warrants to the City that the presentation of this Unanimous Approval, any votes, consents or waivers contained herein, and other actions for the annexation of the Property to the CFD and the levy of special taxes within the area of the Property shall not constitute events of default or delinquencies under any existing or proposed financing documents entered into or to be entered into by the Property Owner for the Property, including any “due-onencumbrance” clauses under any existing security instruments secured by the Property.
8. Due Diligence and Disclosures. The Property Owner agrees to cooperate with the City and its attorneys and consultants and to provide all information and disclosures required by the City and/or the Act about the Special Taxes to purchasers of the Property or any part of it.
9. Agreements. The Property Owner further agrees to execute such additional or supplemental agreements as may be required by the City to provide for any of the actions and conditions described in this Unanimous Approval, including any cash deposit required to pay for the City’s costs in annexing the Property to the CFD.
Annexation No. 20 (Sohal Ranch Unit 1 Subdivision)
10. The Property. The Property is identified below, and such Property Owner approves, consents and agrees that Property will be subject to the CFD upon recordation of the amendment to the Notice of Special Tax Lien. The Property is located in the Future Annexation Area of the CFD and the map is attached hereto as Exhibit C.
Assessor’s Parcel Number(s):
APN Acreage Anticipated Units Property Owner
Por 65-010-
005 & Por 65-
010-006
15.73 70 residential parcels
LGI Homes – California,
LLC, a California Limited
Liability Company
Acres: _15.73_
By executing this Unanimous Approval, the Property Owner agrees, consents, declares and certifies to all of the above.
Annexation No. 20 (Sohal Ranch Unit 1 Subdivision)
Property Owner
By: LGI Homes – California, LLC, a California
Limited Liability Company
By:
Print Name: _______________________
Title: _________________________
Notice Address
LGI Homes – California, LLC
2251 Douglas Blvd, Suite 110
Roseville, CA 95661
Annexation No. 20 (Sohal Ranch Unit 1 Subdivision)
EXHIBIT A
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
DESCRIPTION OF SERVICES
The Services to be funded by the CFD include the following services and all incidental expenses related to such services, all of which are authorized by the Act:
PUBLIC SERVICES
(a) Police protection services;
(b) Fire protection and suppression services, ambulance and paramedic services; (c) maintenance of parks, parkways, streets, roads, and open space; (d) flood and storm protection services, including but not limited to the maintenance of storm drainage systems and sandstorm protection systems, (e) Services with respect to the 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;
(f) Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the local agency or by another local agency pursuant to an agreement entered into under Section 53316.2; and (g) costs incurred by the City and or County in formation of the district, annexation and annual contract administration.
In accordance with Section 53313 of the Act, the additional services may not supplant services available within the territory when the district was created or annexed.
The same types of services which are authorized to be financed by CFD No. 2021-1 are the types of services to be provided in the Future Annexation Area, as properties are annexed.
The services include operational and maintenance costs associated with providing such services.
Annexation No. 20 (Sohal Ranch Unit 1 Subdivision)
EXHIBIT B
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
RATE AND METHOD OF APPORTIONMENT
The Special Tax shall be levied in Annexation No. 20 (Sohal Ranch Unit 1 Subdivision) in accordance with the Rate and Method of Apportionment of Special Tax for City of Yuba City Community Facilities District No. 2021-1 (Municipal Services) pursuant to the rate set forth in the attachment hereto.
01248.0008/694321.2 1 of 4
CITY OF YUBA CITY
COMMUNITY FACILITIES DISTRICT NO. 2021‐1
(MUNICIPAL SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax applicable to each Assessor's Parcel in Community Facilities District No. 2021-1 (Municipal Services) [herein "CFD No. 2021-1"] 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. 2021-1, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 2021-1, 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 No. 2021-1 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. “Annual Tax Escalation Factor” means an annual increase in the Maximum Special Tax following the Base Year in an amount not to exceed four percent (4%). The Annual Tax Escalation Factor shall be based on the budgeted escalation of the City of Yuba City’s combined Police and Fire Departments from the previous fiscal year.
"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. 2021-1 as set forth in the documents adopted by the City Council when the CFD No. 2021-1 was formed. "Base Year" means Fiscal Year 2020-2021.
"City" means the City of Yuba City.
01248.0008/694321.2 2 of 4
"City Council" means the City Council of the City of Yuba City, acting as the legislative body of CFD No. 2021-1.
"County" means Sutter County, California.
"Developed Residential Property" means, in any Fiscal Year, all Parcels of Taxable Property for which a use permit or building permit for new construction of a residential structure was issued prior to June 30 of the preceding Fiscal Year.
"Finance Director" means the Finance Director for the City or his or her designee or successor. "Fiscal Year" means the period starting on July 1 and ending on the following June 30. "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. “Multi-Family Property” means, in any Fiscal Year, all units in CFD No. 2021-1 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. "Public Property" means any property within the boundaries of CFD No. 2021-1 that is owned by the federal government, State of California, County, City, or other public agency. “Residential Unit(s)” means an individual lot of land for which a building permit could be issued to construct one or more residential dwelling units.
“Residential Property” means all Assessor’s Parcels of Taxable Property for which a map has been recorded designating individual Residential Units.
“Non-Residential Property” means all Assessor’s Parcels of Taxable Property within the boundaries of CFD No. 2021-1 for which a map has been recorded designating the Assessor’s Parcel as a lot for which a building permit could be issued and the Assessor’s Parcel cannot be classified as a Residential Property.
"Special Tax" means any tax levied to pay for Authorized Services and Administrative Expenses. “Single Family Property” means buildings containing one dwelling unit located on a single lot that are individually owned, including attached or detached residences (i.e., townhome unit and/or condominium units).
"Taxable Property" means all Assessor's Parcels within the boundaries of CFD No. 2021-1 designated as Developed Residential Property.
“Undeveloped Residential Property” means all Parcels of Residential Property within the boundaries of CFD No. 2021-1 that are not Developed Residential Property, as determined by the Administrator.
"Unit" means an individual single family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure.
01248.0008/694321.2 3 of 4
CATEGORIZING PARCELS FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor's Parcel numbers for all Parcels within CFD No. 2021-1, and each parcel shall be classified as Developed Residential Property, NonResidential Property, Public Property, or Undeveloped Residential Property, and shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below.
B. MAXIMUM SPECIAL TAX RATE
All Taxable Property within the CFD No. 2021-1 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. 2021-1:
Each Residential Unit is subject to the Maximum Special Tax shown in Table 1, below.
Non- Residential Property, Undeveloped Property, and Public Property is not subject to the Maximum Special Tax.
Table 1
Property Land Use Fiscal Year 2020/21 Maximum Special Tax Amount *
Single Family Property $467.10 per Single Family Residential Unit Multi-Family Property $340.70 per Multi-Family Residential Unit Undeveloped Residential Property $0 per Assessor’s Parcel * Beginning July 1, 2021 and each July 1 thereafter, all of the Maximum Special Taxes shown in Table 1 above shall be adjusted by applying the Annual Tax Escalation Factor.
C. 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. 2021-1. The Special Tax for CFD No. 2021-1 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes provided, however, that CFD No. 2021-1 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.
D. LIMITATIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Public Property, Non-Residential Property, or Undeveloped Residential Property.
01248.0008/694321.2 4 of 4
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2021‐1 from time to time.
The property to be annexed will be assigned to the appropriate Maximum Special Tax rate for the Tract or Tracts when annexed, as pursuant to California Government Code section 53339 et seq.
In certain cases, it may be determined that a potential property to be annexed may require a higher cost to provide City services than other areas of the City (e.g., if it possesses a large quantity of City- owned infrastructure that requires maintenance). As each annexation is proposed, the City may elect to prepare an analysis to determine the annual cost for providing Services, and may incorporate unique zones with varying Maximum Special Tax rates. Such zones may be referred to by reference to a letter or number on the boundary map, and adjust the rates in Table 1 of such annexation to reflect the applicable rates.
The City may adopt a future annexation area in the future and allow for annexation by unanimous written consent.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. 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.
G. TERM
The Special Tax shall be collected in perpetuity.
H. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the Administrator requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.
Annexation No. 20 (Sohal Ranch Unit 1 Subdivision)
EXHIBIT C
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
ANNEXATION MAP NO. 20 (SOHAL RANCH UNIT 1 SUBDIVISION) OF YUBA CITY COMMUNITY FACILITIES DISTRICT NO. 2021-1
(MUNICIPAL SERVICES), CITY OF YUBA CITY, STATE OF CALIFORNIA [see attached]
Proposed Boundary Map of CFD No. 2021-1 Annexation No. 20 City of Yuba City, Sutter County, California
LINCOLN RD
GEO
R
GE W
ASH NI GTON BLVD
.
1 inch = 300 feet
Legend
Newkom Ranch Unit 2
Existing City Limit Boundaries
Sohal Ranch Unit 1 Subdivision
1 ATTACHMENT 2
2 THIRTEENTH AMENDMENT TO NOTICE OF SPECIAL TAX LIEN
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
Annexation No. 13 (Thiara Estates Subdivision)
Pursuant to the requirements of Sections 3114.5 and 3117.5 of the Streets and Highways Code and Government Code Section 53311, et seq., the undersigned City Clerk of the City of Yuba City, acting on behalf of City of Yuba City Community Facilities District No. 2021-1 (Municipal Services) (the “CFD”), HEREBY GIVES NOTICE that a lien is hereby imposed on taxable property within the property described herein Annexation No. 13 (Thiara Estates Subdivision), which has been annexed to the CFD to secure payment of a special tax (“Special Tax”) which the City Council of the City of Yuba City (the “City”), County of Sutter (the “County”), State of California, is authorized to annually levy for the following purpose of financing the following services:
(a) Police protection services;
(b) Fire protection and suppression services, ambulance and paramedic services;
(c) maintenance of parks, parkways, streets, roads, and open space; (d) flood and storm protection services, including but not limited to the maintenance of storm drainage systems and sandstorm protection systems, (e) Services with respect to the 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; (f) Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the local agency or by another local agency pursuant to an agreement entered into under Section 53316.2; and
(g) costs incurred by the City and or County in formation of the district, annexation and annual contract administration.
The services include operational and maintenance costs associated with providing such services.
3 The Special Tax is authorized to be levied within the CFD that has now been officially formed and includes Annexation No. 13 (Thiara Estates Subdivision) 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, if applicable, 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 follows: The rate and method of apportionment of the authorized Special Tax is as shown in the Rate and Method of Apportionment set forth on Exhibit A attached hereto and incorporated herein by this reference (the “Rate and Method”). The Special Tax shall be collected in the same manner as ordinary ad valorem property taxes and shall be subject to the same penalties and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem taxes; provided, however, the CFD may utilize a direct billing procedure for any Special Taxes that cannot be collected on the County tax roll or may elect to collect the Special Taxes at a different time or in a different manner if necessary to meet its financial obligations. 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 as follows: The Special Tax is levied perpetually as provided in the Rate and Method and there are no conditions upon which it may be prepaid.
Notice is further given that upon the recording of this notice in the Office of the County Recorder of Sutter County, the obligation to pay the Special Tax levy shall become a lien upon all non-exempt real property within the area of Annexation No. 13 (Thiara Estates Subdivision) in accordance with Sections 3114.5, 3115.5 and 3117.5 of the Streets and Highways Code.
The (a) names of the owner(s) of the real property included within the annexed property to the CFD as they appear on the last secured assessment roll as of the date of recording of this Notice and (b) the Assessor’s tax parcel(s) numbers of all parcels or any portion thereof which are included within Annexation No. 13 (Thiara Estates Subdivision) to the CFD and not exempt from the special tax, are as set forth on the attached, referenced and incorporated Exhibit B.
Reference is made to the boundary map of the Annexation No. 13 (Thiara Estates Subdivision) to the CFD recorded concurrently herewith in the Book _____ at Page_______of Maps of Assessment and Community Facilities Districts in the Office of the County Recorder for the County of Sutter, State of California, which map is now the final boundary map of Annexation No. 13 (Thiara Estates Subdivision) to the CFD. The Boundary Map of the original district is Recorded as Document No. 2021-0012517 in Book 3 of Assessment and Community Facilities Districts at Pages 93 through 96, in the Office of the County Recorder of the County of Sutter, State of California.
4 Reference hereby is made to the Amendment to Notice of Special Tax Lien to the CFD recorded as Document No. 2021-0012518 in the Records of the County Recorder of the County of Sutter.
For further information concerning the current and estimated tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the City of Yuba City, City Hall, Finance Director, 1201 Civic Center Boulevard Yuba City, California 95993, telephone number 530/822-4618 Dated: As of _________________, 2026
By: _________________________________________
Ciara Wakefield, City Clerk
City of Yuba City
A-1
EXHIBIT A
See Rate and Method of Apportionment Attached
(Insert RMA)
01248.0008/694321.2 1 of 4
CITY OF YUBA CITY
COMMUNITY FACILITIES DISTRICT NO. 2021‐1
(MUNICIPAL SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax applicable to each Assessor's Parcel in Community Facilities District No. 2021-1 (Municipal Services) [herein "CFD No. 2021-1"] 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. 2021-1, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 2021-1, 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 No. 2021-1 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. “Annual Tax Escalation Factor” means an annual increase in the Maximum Special Tax following the Base Year in an amount not to exceed four percent (4%). The Annual Tax Escalation Factor shall be based on the budgeted escalation of the City of Yuba City’s combined Police and Fire Departments from the previous fiscal year.
"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. 2021-1 as set forth in the documents adopted by the City Council when the CFD No. 2021-1 was formed. "Base Year" means Fiscal Year 2020-2021.
"City" means the City of Yuba City.
01248.0008/694321.2 2 of 4
"City Council" means the City Council of the City of Yuba City, acting as the legislative body of CFD No. 2021-1.
"County" means Sutter County, California.
"Developed Residential Property" means, in any Fiscal Year, all Parcels of Taxable Property for which a use permit or building permit for new construction of a residential structure was issued prior to June 30 of the preceding Fiscal Year.
"Finance Director" means the Finance Director for the City or his or her designee or successor. "Fiscal Year" means the period starting on July 1 and ending on the following June 30. "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. “Multi-Family Property” means, in any Fiscal Year, all units in CFD No. 2021-1 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. "Public Property" means any property within the boundaries of CFD No. 2021-1 that is owned by the federal government, State of California, County, City, or other public agency. “Residential Unit(s)” means an individual lot of land for which a building permit could be issued to construct one or more residential dwelling units.
“Residential Property” means all Assessor’s Parcels of Taxable Property for which a map has been recorded designating individual Residential Units.
“Non-Residential Property” means all Assessor’s Parcels of Taxable Property within the boundaries of CFD No. 2021-1 for which a map has been recorded designating the Assessor’s Parcel as a lot for which a building permit could be issued and the Assessor’s Parcel cannot be classified as a Residential Property.
"Special Tax" means any tax levied to pay for Authorized Services and Administrative Expenses. “Single Family Property” means buildings containing one dwelling unit located on a single lot that are individually owned, including attached or detached residences (i.e., townhome unit and/or condominium units).
"Taxable Property" means all Assessor's Parcels within the boundaries of CFD No. 2021-1 designated as Developed Residential Property.
“Undeveloped Residential Property” means all Parcels of Residential Property within the boundaries of CFD No. 2021-1 that are not Developed Residential Property, as determined by the Administrator.
"Unit" means an individual single family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure.
01248.0008/694321.2 3 of 4
CATEGORIZING PARCELS FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor's Parcel numbers for all Parcels within CFD No. 2021-1, and each parcel shall be classified as Developed Residential Property, NonResidential Property, Public Property, or Undeveloped Residential Property, and shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below.
B. MAXIMUM SPECIAL TAX RATE
All Taxable Property within the CFD No. 2021-1 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. 2021-1:
Each Residential Unit is subject to the Maximum Special Tax shown in Table 1, below.
Non- Residential Property, Undeveloped Property, and Public Property is not subject to the Maximum Special Tax.
Table 1
Property Land Use Fiscal Year 2020/21 Maximum Special Tax Amount *
Single Family Property $467.10 per Single Family Residential Unit Multi-Family Property $340.70 per Multi-Family Residential Unit Undeveloped Residential Property $0 per Assessor’s Parcel * Beginning July 1, 2021 and each July 1 thereafter, all of the Maximum Special Taxes shown in Table 1 above shall be adjusted by applying the Annual Tax Escalation Factor.
C. 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. 2021-1. The Special Tax for CFD No. 2021-1 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes provided, however, that CFD No. 2021-1 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.
D. LIMITATIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Public Property, Non-Residential Property, or Undeveloped Residential Property.
01248.0008/694321.2 4 of 4
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2021‐1 from time to time.
The property to be annexed will be assigned to the appropriate Maximum Special Tax rate for the Tract or Tracts when annexed, as pursuant to California Government Code section 53339 et seq.
In certain cases, it may be determined that a potential property to be annexed may require a higher cost to provide City services than other areas of the City (e.g., if it possesses a large quantity of City- owned infrastructure that requires maintenance). As each annexation is proposed, the City may elect to prepare an analysis to determine the annual cost for providing Services, and may incorporate unique zones with varying Maximum Special Tax rates. Such zones may be referred to by reference to a letter or number on the boundary map, and adjust the rates in Table 1 of such annexation to reflect the applicable rates.
The City may adopt a future annexation area in the future and allow for annexation by unanimous written consent.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. 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.
G. TERM
The Special Tax shall be collected in perpetuity.
H. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the Administrator requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.
B-1
EXHIBIT B
APNs OWNER
59-630-040 & 59-630-
041
Nancy Tiff, Trustee of the Scott Family Trust executed on 11/6/2000
2 FOURTEENTH AMENDMENT TO NOTICE OF SPECIAL TAX LIEN
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
Annexation No. 14 (Brownstone Estates Subdivision)
Pursuant to the requirements of Sections 3114.5 and 3117.5 of the Streets and Highways Code and Government Code Section 53311, et seq., the undersigned City Clerk of the City of Yuba City, acting on behalf of City of Yuba City Community Facilities District No. 2021-1 (Municipal Services) (the “CFD”), HEREBY GIVES NOTICE that a lien is hereby imposed on taxable property within the property described herein Annexation No. 14 (Brownstone Estates Subdivision), which has been annexed to the CFD to secure payment of a special tax (“Special Tax”) which the City Council of the City of Yuba City (the “City”), County of Sutter (the “County”), State of California, is authorized to annually levy for the following purpose of financing the following services:
(a) Police protection services;
(b) Fire protection and suppression services, ambulance and paramedic services;
(c) maintenance of parks, parkways, streets, roads, and open space; (d) flood and storm protection services, including but not limited to the maintenance of storm drainage systems and sandstorm protection systems, (e) Services with respect to the 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; (f) Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the local agency or by another local agency pursuant to an agreement entered into under Section 53316.2; and
(g) costs incurred by the City and or County in formation of the district, annexation and annual contract administration.
The services include operational and maintenance costs associated with providing such services.
3 The Special Tax is authorized to be levied within the CFD that has now been officially formed and includes Annexation No. 14 (Brownstone Estates Subdivision) 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, if applicable, 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 follows: The rate and method of apportionment of the authorized Special Tax is as shown in the Rate and Method of Apportionment set forth on Exhibit A attached hereto and incorporated herein by this reference (the “Rate and Method”). The Special Tax shall be collected in the same manner as ordinary ad valorem property taxes and shall be subject to the same penalties and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem taxes; provided, however, the CFD may utilize a direct billing procedure for any Special Taxes that cannot be collected on the County tax roll or may elect to collect the Special Taxes at a different time or in a different manner if necessary to meet its financial obligations. 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 as follows: The Special Tax is levied perpetually as provided in the Rate and Method and there are no conditions upon which it may be prepaid.
Notice is further given that upon the recording of this notice in the Office of the County Recorder of Sutter County, the obligation to pay the Special Tax levy shall become a lien upon all non-exempt real property within the area of Annexation No. 14 (Brownstone Estates Subdivision) in accordance with Sections 3114.5, 3115.5 and 3117.5 of the Streets and Highways Code.
The (a) names of the owner(s) of the real property included within the annexed property to the CFD as they appear on the last secured assessment roll as of the date of recording of this Notice and (b) the Assessor’s tax parcel(s) numbers of all parcels or any portion thereof which are included within Annexation No. 14 (Brownstone Estates Subdivision) to the CFD and not exempt from the special tax, are as set forth on the attached, referenced and incorporated Exhibit B.
Reference is made to the boundary map of the Annexation No. 14 (Brownstone Estates Subdivision) to the CFD recorded concurrently herewith in the Book _____ at Page_______of Maps of Assessment and Community Facilities Districts in the Office of the County Recorder for the County of Sutter, State of California, which map is now the final boundary map of Annexation No. 14 (Brownstone Estates Subdivision) to the CFD. The Boundary Map of the original district is Recorded as Document No. 2021-0012517 in Book 3 of Assessment and Community Facilities Districts at Pages 93 through 96, in the Office of the County Recorder of the County of Sutter, State of California.
4 Reference hereby is made to the Amendment to Notice of Special Tax Lien to the CFD recorded as Document No. 2021-0012518 in the Records of the County Recorder of the County of Sutter.
For further information concerning the current and estimated tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the City of Yuba City, City Hall, Finance Director, 1201 Civic Center Boulevard Yuba City, California 95993, telephone number 530/822-4618 Dated: As of _________________, 2026
By: _________________________________________
Ciara Wakefield, City Clerk
City of Yuba City
A-1
EXHIBIT A
See Rate and Method of Apportionment Attached
(Insert RMA)
01248.0008/694321.2 1 of 4
CITY OF YUBA CITY
COMMUNITY FACILITIES DISTRICT NO. 2021‐1
(MUNICIPAL SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax applicable to each Assessor's Parcel in Community Facilities District No. 2021-1 (Municipal Services) [herein "CFD No. 2021-1"] 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. 2021-1, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 2021-1, 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 No. 2021-1 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. “Annual Tax Escalation Factor” means an annual increase in the Maximum Special Tax following the Base Year in an amount not to exceed four percent (4%). The Annual Tax Escalation Factor shall be based on the budgeted escalation of the City of Yuba City’s combined Police and Fire Departments from the previous fiscal year.
"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. 2021-1 as set forth in the documents adopted by the City Council when the CFD No. 2021-1 was formed. "Base Year" means Fiscal Year 2020-2021.
"City" means the City of Yuba City.
01248.0008/694321.2 2 of 4
"City Council" means the City Council of the City of Yuba City, acting as the legislative body of CFD No. 2021-1.
"County" means Sutter County, California.
"Developed Residential Property" means, in any Fiscal Year, all Parcels of Taxable Property for which a use permit or building permit for new construction of a residential structure was issued prior to June 30 of the preceding Fiscal Year.
"Finance Director" means the Finance Director for the City or his or her designee or successor. "Fiscal Year" means the period starting on July 1 and ending on the following June 30. "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. “Multi-Family Property” means, in any Fiscal Year, all units in CFD No. 2021-1 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. "Public Property" means any property within the boundaries of CFD No. 2021-1 that is owned by the federal government, State of California, County, City, or other public agency. “Residential Unit(s)” means an individual lot of land for which a building permit could be issued to construct one or more residential dwelling units.
“Residential Property” means all Assessor’s Parcels of Taxable Property for which a map has been recorded designating individual Residential Units.
“Non-Residential Property” means all Assessor’s Parcels of Taxable Property within the boundaries of CFD No. 2021-1 for which a map has been recorded designating the Assessor’s Parcel as a lot for which a building permit could be issued and the Assessor’s Parcel cannot be classified as a Residential Property.
"Special Tax" means any tax levied to pay for Authorized Services and Administrative Expenses. “Single Family Property” means buildings containing one dwelling unit located on a single lot that are individually owned, including attached or detached residences (i.e., townhome unit and/or condominium units).
"Taxable Property" means all Assessor's Parcels within the boundaries of CFD No. 2021-1 designated as Developed Residential Property.
“Undeveloped Residential Property” means all Parcels of Residential Property within the boundaries of CFD No. 2021-1 that are not Developed Residential Property, as determined by the Administrator.
"Unit" means an individual single family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure.
01248.0008/694321.2 3 of 4
CATEGORIZING PARCELS FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor's Parcel numbers for all Parcels within CFD No. 2021-1, and each parcel shall be classified as Developed Residential Property, NonResidential Property, Public Property, or Undeveloped Residential Property, and shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below.
B. MAXIMUM SPECIAL TAX RATE
All Taxable Property within the CFD No. 2021-1 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. 2021-1:
Each Residential Unit is subject to the Maximum Special Tax shown in Table 1, below.
Non- Residential Property, Undeveloped Property, and Public Property is not subject to the Maximum Special Tax.
Table 1
Property Land Use Fiscal Year 2020/21 Maximum Special Tax Amount *
Single Family Property $467.10 per Single Family Residential Unit Multi-Family Property $340.70 per Multi-Family Residential Unit Undeveloped Residential Property $0 per Assessor’s Parcel * Beginning July 1, 2021 and each July 1 thereafter, all of the Maximum Special Taxes shown in Table 1 above shall be adjusted by applying the Annual Tax Escalation Factor.
C. 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. 2021-1. The Special Tax for CFD No. 2021-1 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes provided, however, that CFD No. 2021-1 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.
D. LIMITATIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Public Property, Non-Residential Property, or Undeveloped Residential Property.
01248.0008/694321.2 4 of 4
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2021‐1 from time to time.
The property to be annexed will be assigned to the appropriate Maximum Special Tax rate for the Tract or Tracts when annexed, as pursuant to California Government Code section 53339 et seq.
In certain cases, it may be determined that a potential property to be annexed may require a higher cost to provide City services than other areas of the City (e.g., if it possesses a large quantity of City- owned infrastructure that requires maintenance). As each annexation is proposed, the City may elect to prepare an analysis to determine the annual cost for providing Services, and may incorporate unique zones with varying Maximum Special Tax rates. Such zones may be referred to by reference to a letter or number on the boundary map, and adjust the rates in Table 1 of such annexation to reflect the applicable rates.
The City may adopt a future annexation area in the future and allow for annexation by unanimous written consent.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. 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.
G. TERM
The Special Tax shall be collected in perpetuity.
H. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the Administrator requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.
B-1
EXHIBIT B
APNs OWNER
62-082-019, 62-082-
020, & 62-082-021
YC Hooper Ventures, LLC, a California Limited Liability Company
2 FIFTEENTH AMENDMENT TO NOTICE OF SPECIAL TAX LIEN
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
Annexation No. 15 (The Ridge Estates Unit 1 Subdivision) Pursuant to the requirements of Sections 3114.5 and 3117.5 of the Streets and Highways Code and Government Code Section 53311, et seq., the undersigned City Clerk of the City of Yuba City, acting on behalf of City of Yuba City Community Facilities District No. 2021-1 (Municipal Services) (the “CFD”), HEREBY GIVES NOTICE that a lien is hereby imposed on taxable property within the property described herein Annexation No. 15 (The Ridge Estates Unit 1 Subdivision), which has been annexed to the CFD to secure payment of a special tax (“Special Tax”) which the City Council of the City of Yuba City (the “City”), County of Sutter (the “County”), State of California, is authorized to annually levy for the following purpose of financing the following services:
(a) Police protection services;
(b) Fire protection and suppression services, ambulance and paramedic services;
(c) maintenance of parks, parkways, streets, roads, and open space; (d) flood and storm protection services, including but not limited to the maintenance of storm drainage systems and sandstorm protection systems, (e) Services with respect to the 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; (f) Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the local agency or by another local agency pursuant to an agreement entered into under Section 53316.2; and
(g) costs incurred by the City and or County in formation of the district, annexation and annual contract administration.
The services include operational and maintenance costs associated with providing such services.
3 The Special Tax is authorized to be levied within the CFD that has now been officially formed and includes Annexation No. 15 (The Ridge Estates Unit 1 Subdivision) 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, if applicable, 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 follows: The rate and method of apportionment of the authorized Special Tax is as shown in the Rate and Method of Apportionment set forth on Exhibit A attached hereto and incorporated herein by this reference (the “Rate and Method”). The Special Tax shall be collected in the same manner as ordinary ad valorem property taxes and shall be subject to the same penalties and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem taxes; provided, however, the CFD may utilize a direct billing procedure for any Special Taxes that cannot be collected on the County tax roll or may elect to collect the Special Taxes at a different time or in a different manner if necessary to meet its financial obligations. 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 as follows: The Special Tax is levied perpetually as provided in the Rate and Method and there are no conditions upon which it may be prepaid.
Notice is further given that upon the recording of this notice in the Office of the County Recorder of Sutter County, the obligation to pay the Special Tax levy shall become a lien upon all non-exempt real property within the area of Annexation No. 15 (The Ridge Estates Unit 1 Subdivision) in accordance with Sections 3114.5, 3115.5 and 3117.5 of the Streets and Highways Code.
The (a) names of the owner(s) of the real property included within the annexed property to the CFD as they appear on the last secured assessment roll as of the date of recording of this Notice and (b) the Assessor’s tax parcel(s) numbers of all parcels or any portion thereof which are included within Annexation No. 15 (The Ridge Estates Unit 1 Subdivision) to the CFD and not exempt from the special tax, are as set forth on the attached, referenced and incorporated Exhibit B.
Reference is made to the boundary map of the Annexation No. 15 (The Ridge Estates Unit 1 Subdivision) to the CFD recorded concurrently herewith in the Book _____ at Page_______of Maps of Assessment and Community Facilities Districts in the Office of the County Recorder for the County of Sutter, State of California, which map is now the final boundary map of Annexation No. 15 (The Ridge Estates Unit 1 Subdivision) to the CFD. The Boundary Map of the original district is Recorded as Document No. 2021-0012517 in Book 3 of Assessment and Community Facilities Districts at Pages 93 through 96, in the Office of the County Recorder of the County of Sutter, State of California.
4 Reference hereby is made to the Amendment to Notice of Special Tax Lien to the CFD recorded as Document No. 2021-0012518 in the Records of the County Recorder of the County of Sutter.
For further information concerning the current and estimated tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the City of Yuba City, City Hall, Finance Director, 1201 Civic Center Boulevard Yuba City, California 95993, telephone number 530/822-4618 Dated: As of _________________, 2026
By: _________________________________________
Ciara Wakefield, City Clerk
City of Yuba City
A-1
EXHIBIT A
See Rate and Method of Apportionment Attached
(Insert RMA)
01248.0008/694321.2 1 of 4
CITY OF YUBA CITY
COMMUNITY FACILITIES DISTRICT NO. 2021‐1
(MUNICIPAL SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax applicable to each Assessor's Parcel in Community Facilities District No. 2021-1 (Municipal Services) [herein "CFD No. 2021-1"] 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. 2021-1, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 2021-1, 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 No. 2021-1 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. “Annual Tax Escalation Factor” means an annual increase in the Maximum Special Tax following the Base Year in an amount not to exceed four percent (4%). The Annual Tax Escalation Factor shall be based on the budgeted escalation of the City of Yuba City’s combined Police and Fire Departments from the previous fiscal year.
"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. 2021-1 as set forth in the documents adopted by the City Council when the CFD No. 2021-1 was formed. "Base Year" means Fiscal Year 2020-2021.
"City" means the City of Yuba City.
01248.0008/694321.2 2 of 4
"City Council" means the City Council of the City of Yuba City, acting as the legislative body of CFD No. 2021-1.
"County" means Sutter County, California.
"Developed Residential Property" means, in any Fiscal Year, all Parcels of Taxable Property for which a use permit or building permit for new construction of a residential structure was issued prior to June 30 of the preceding Fiscal Year.
"Finance Director" means the Finance Director for the City or his or her designee or successor. "Fiscal Year" means the period starting on July 1 and ending on the following June 30. "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. “Multi-Family Property” means, in any Fiscal Year, all units in CFD No. 2021-1 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. "Public Property" means any property within the boundaries of CFD No. 2021-1 that is owned by the federal government, State of California, County, City, or other public agency. “Residential Unit(s)” means an individual lot of land for which a building permit could be issued to construct one or more residential dwelling units.
“Residential Property” means all Assessor’s Parcels of Taxable Property for which a map has been recorded designating individual Residential Units.
“Non-Residential Property” means all Assessor’s Parcels of Taxable Property within the boundaries of CFD No. 2021-1 for which a map has been recorded designating the Assessor’s Parcel as a lot for which a building permit could be issued and the Assessor’s Parcel cannot be classified as a Residential Property.
"Special Tax" means any tax levied to pay for Authorized Services and Administrative Expenses. “Single Family Property” means buildings containing one dwelling unit located on a single lot that are individually owned, including attached or detached residences (i.e., townhome unit and/or condominium units).
"Taxable Property" means all Assessor's Parcels within the boundaries of CFD No. 2021-1 designated as Developed Residential Property.
“Undeveloped Residential Property” means all Parcels of Residential Property within the boundaries of CFD No. 2021-1 that are not Developed Residential Property, as determined by the Administrator.
"Unit" means an individual single family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure.
01248.0008/694321.2 3 of 4
CATEGORIZING PARCELS FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor's Parcel numbers for all Parcels within CFD No. 2021-1, and each parcel shall be classified as Developed Residential Property, NonResidential Property, Public Property, or Undeveloped Residential Property, and shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below.
B. MAXIMUM SPECIAL TAX RATE
All Taxable Property within the CFD No. 2021-1 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. 2021-1:
Each Residential Unit is subject to the Maximum Special Tax shown in Table 1, below.
Non- Residential Property, Undeveloped Property, and Public Property is not subject to the Maximum Special Tax.
Table 1
Property Land Use Fiscal Year 2020/21 Maximum Special Tax Amount *
Single Family Property $467.10 per Single Family Residential Unit Multi-Family Property $340.70 per Multi-Family Residential Unit Undeveloped Residential Property $0 per Assessor’s Parcel * Beginning July 1, 2021 and each July 1 thereafter, all of the Maximum Special Taxes shown in Table 1 above shall be adjusted by applying the Annual Tax Escalation Factor.
C. 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. 2021-1. The Special Tax for CFD No. 2021-1 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes provided, however, that CFD No. 2021-1 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.
D. LIMITATIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Public Property, Non-Residential Property, or Undeveloped Residential Property.
01248.0008/694321.2 4 of 4
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2021‐1 from time to time.
The property to be annexed will be assigned to the appropriate Maximum Special Tax rate for the Tract or Tracts when annexed, as pursuant to California Government Code section 53339 et seq.
In certain cases, it may be determined that a potential property to be annexed may require a higher cost to provide City services than other areas of the City (e.g., if it possesses a large quantity of City- owned infrastructure that requires maintenance). As each annexation is proposed, the City may elect to prepare an analysis to determine the annual cost for providing Services, and may incorporate unique zones with varying Maximum Special Tax rates. Such zones may be referred to by reference to a letter or number on the boundary map, and adjust the rates in Table 1 of such annexation to reflect the applicable rates.
The City may adopt a future annexation area in the future and allow for annexation by unanimous written consent.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. 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.
G. TERM
The Special Tax shall be collected in perpetuity.
H. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the Administrator requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.
B-1
EXHIBIT B
APNs OWNER
62-010-136 & 62-010-
137
YC Hooper Ventures, LLC, a California Limited Liability Company
2 SIXTEENTH AMENDMENT TO NOTICE OF SPECIAL TAX LIEN
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
Annexation No. 16 (The Ridge Estates Unit 2 Subdivision) Pursuant to the requirements of Sections 3114.5 and 3117.5 of the Streets and Highways Code and Government Code Section 53311, et seq., the undersigned City Clerk of the City of Yuba City, acting on behalf of City of Yuba City Community Facilities District No. 2021-1 (Municipal Services) (the “CFD”), HEREBY GIVES NOTICE that a lien is hereby imposed on taxable property within the property described herein Annexation No. 16 (The Ridge Estates Unit 2 Subdivision), which has been annexed to the CFD to secure payment of a special tax (“Special Tax”) which the City Council of the City of Yuba City (the “City”), County of Sutter (the “County”), State of California, is authorized to annually levy for the following purpose of financing the following services:
(a) Police protection services;
(b) Fire protection and suppression services, ambulance and paramedic services;
(c) maintenance of parks, parkways, streets, roads, and open space; (d) flood and storm protection services, including but not limited to the maintenance of storm drainage systems and sandstorm protection systems, (e) Services with respect to the 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; (f) Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the local agency or by another local agency pursuant to an agreement entered into under Section 53316.2; and
(g) costs incurred by the City and or County in formation of the district, annexation and annual contract administration.
The services include operational and maintenance costs associated with providing such services.
3 The Special Tax is authorized to be levied within the CFD that has now been officially formed and includes Annexation No. 16 (The Ridge Estates Unit 2 Subdivision) 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, if applicable, 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 follows: The rate and method of apportionment of the authorized Special Tax is as shown in the Rate and Method of Apportionment set forth on Exhibit A attached hereto and incorporated herein by this reference (the “Rate and Method”). The Special Tax shall be collected in the same manner as ordinary ad valorem property taxes and shall be subject to the same penalties and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem taxes; provided, however, the CFD may utilize a direct billing procedure for any Special Taxes that cannot be collected on the County tax roll or may elect to collect the Special Taxes at a different time or in a different manner if necessary to meet its financial obligations. 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 as follows: The Special Tax is levied perpetually as provided in the Rate and Method and there are no conditions upon which it may be prepaid.
Notice is further given that upon the recording of this notice in the Office of the County Recorder of Sutter County, the obligation to pay the Special Tax levy shall become a lien upon all non-exempt real property within the area of Annexation No. 16 (The Ridge Estates Unit 2 Subdivision) in accordance with Sections 3114.5, 3115.5 and 3117.5 of the Streets and Highways Code.
The (a) names of the owner(s) of the real property included within the annexed property to the CFD as they appear on the last secured assessment roll as of the date of recording of this Notice and (b) the Assessor’s tax parcel(s) numbers of all parcels or any portion thereof which are included within Annexation No. 16 (The Ridge Estates Unit 2 Subdivision) to the CFD and not exempt from the special tax, are as set forth on the attached, referenced and incorporated Exhibit B.
Reference is made to the boundary map of the Annexation No. 16 (The Ridge Estates Unit 2 Subdivision) to the CFD recorded concurrently herewith in the Book _____ at Page_______of Maps of Assessment and Community Facilities Districts in the Office of the County Recorder for the County of Sutter, State of California, which map is now the final boundary map of Annexation No. 16 (The Ridge Estates Unit 2 Subdivision) to the CFD. The Boundary Map of the original district is Recorded as Document No. 2021-0012517 in Book 3 of Assessment and Community Facilities Districts at Pages 93 through 96, in the Office of the County Recorder of the County of Sutter, State of California.
4 Reference hereby is made to the Amendment to Notice of Special Tax Lien to the CFD recorded as Document No. 2021-0012518 in the Records of the County Recorder of the County of Sutter.
For further information concerning the current and estimated tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the City of Yuba City, City Hall, Finance Director, 1201 Civic Center Boulevard Yuba City, California 95993, telephone number 530/822-4618 Dated: As of _________________, 2026
By: _________________________________________
Ciara Wakefield, City Clerk
City of Yuba City
A-1
EXHIBIT A
See Rate and Method of Apportionment Attached
(Insert RMA)
01248.0008/694321.2 1 of 4
CITY OF YUBA CITY
COMMUNITY FACILITIES DISTRICT NO. 2021‐1
(MUNICIPAL SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax applicable to each Assessor's Parcel in Community Facilities District No. 2021-1 (Municipal Services) [herein "CFD No. 2021-1"] 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. 2021-1, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 2021-1, 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 No. 2021-1 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. “Annual Tax Escalation Factor” means an annual increase in the Maximum Special Tax following the Base Year in an amount not to exceed four percent (4%). The Annual Tax Escalation Factor shall be based on the budgeted escalation of the City of Yuba City’s combined Police and Fire Departments from the previous fiscal year.
"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. 2021-1 as set forth in the documents adopted by the City Council when the CFD No. 2021-1 was formed. "Base Year" means Fiscal Year 2020-2021.
"City" means the City of Yuba City.
01248.0008/694321.2 2 of 4
"City Council" means the City Council of the City of Yuba City, acting as the legislative body of CFD No. 2021-1.
"County" means Sutter County, California.
"Developed Residential Property" means, in any Fiscal Year, all Parcels of Taxable Property for which a use permit or building permit for new construction of a residential structure was issued prior to June 30 of the preceding Fiscal Year.
"Finance Director" means the Finance Director for the City or his or her designee or successor. "Fiscal Year" means the period starting on July 1 and ending on the following June 30. "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. “Multi-Family Property” means, in any Fiscal Year, all units in CFD No. 2021-1 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. "Public Property" means any property within the boundaries of CFD No. 2021-1 that is owned by the federal government, State of California, County, City, or other public agency. “Residential Unit(s)” means an individual lot of land for which a building permit could be issued to construct one or more residential dwelling units.
“Residential Property” means all Assessor’s Parcels of Taxable Property for which a map has been recorded designating individual Residential Units.
“Non-Residential Property” means all Assessor’s Parcels of Taxable Property within the boundaries of CFD No. 2021-1 for which a map has been recorded designating the Assessor’s Parcel as a lot for which a building permit could be issued and the Assessor’s Parcel cannot be classified as a Residential Property.
"Special Tax" means any tax levied to pay for Authorized Services and Administrative Expenses. “Single Family Property” means buildings containing one dwelling unit located on a single lot that are individually owned, including attached or detached residences (i.e., townhome unit and/or condominium units).
"Taxable Property" means all Assessor's Parcels within the boundaries of CFD No. 2021-1 designated as Developed Residential Property.
“Undeveloped Residential Property” means all Parcels of Residential Property within the boundaries of CFD No. 2021-1 that are not Developed Residential Property, as determined by the Administrator.
"Unit" means an individual single family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure.
01248.0008/694321.2 3 of 4
CATEGORIZING PARCELS FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor's Parcel numbers for all Parcels within CFD No. 2021-1, and each parcel shall be classified as Developed Residential Property, NonResidential Property, Public Property, or Undeveloped Residential Property, and shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below.
B. MAXIMUM SPECIAL TAX RATE
All Taxable Property within the CFD No. 2021-1 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. 2021-1:
Each Residential Unit is subject to the Maximum Special Tax shown in Table 1, below.
Non- Residential Property, Undeveloped Property, and Public Property is not subject to the Maximum Special Tax.
Table 1
Property Land Use Fiscal Year 2020/21 Maximum Special Tax Amount *
Single Family Property $467.10 per Single Family Residential Unit Multi-Family Property $340.70 per Multi-Family Residential Unit Undeveloped Residential Property $0 per Assessor’s Parcel * Beginning July 1, 2021 and each July 1 thereafter, all of the Maximum Special Taxes shown in Table 1 above shall be adjusted by applying the Annual Tax Escalation Factor.
C. 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. 2021-1. The Special Tax for CFD No. 2021-1 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes provided, however, that CFD No. 2021-1 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.
D. LIMITATIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Public Property, Non-Residential Property, or Undeveloped Residential Property.
01248.0008/694321.2 4 of 4
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2021‐1 from time to time.
The property to be annexed will be assigned to the appropriate Maximum Special Tax rate for the Tract or Tracts when annexed, as pursuant to California Government Code section 53339 et seq.
In certain cases, it may be determined that a potential property to be annexed may require a higher cost to provide City services than other areas of the City (e.g., if it possesses a large quantity of City- owned infrastructure that requires maintenance). As each annexation is proposed, the City may elect to prepare an analysis to determine the annual cost for providing Services, and may incorporate unique zones with varying Maximum Special Tax rates. Such zones may be referred to by reference to a letter or number on the boundary map, and adjust the rates in Table 1 of such annexation to reflect the applicable rates.
The City may adopt a future annexation area in the future and allow for annexation by unanimous written consent.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. 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.
G. TERM
The Special Tax shall be collected in perpetuity.
H. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the Administrator requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.
B-1
EXHIBIT B
APNs OWNER
62-010-137 YC Hooper Ventures, LLC, a California Limited Liability Company
2 SEVENTEENTH AMENDMENT TO NOTICE OF SPECIAL TAX LIEN
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
Annexation No. 17 (Elmer Ranch West Subdivision)
Pursuant to the requirements of Sections 3114.5 and 3117.5 of the Streets and Highways Code and Government Code Section 53311, et seq., the undersigned City Clerk of the City of Yuba City, acting on behalf of City of Yuba City Community Facilities District No. 2021-1 (Municipal Services) (the “CFD”), HEREBY GIVES NOTICE that a lien is hereby imposed on taxable property within the property described herein Annexation No. 17 (Elmer Ranch West Subdivision), which has been annexed to the CFD to secure payment of a special tax (“Special Tax”) which the City Council of the City of Yuba City (the “City”), County of Sutter (the “County”), State of California, is authorized to annually levy for the following purpose of financing the following services:
(a) Police protection services;
(b) Fire protection and suppression services, ambulance and paramedic services;
(c) maintenance of parks, parkways, streets, roads, and open space; (d) flood and storm protection services, including but not limited to the maintenance of storm drainage systems and sandstorm protection systems, (e) Services with respect to the 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; (f) Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the local agency or by another local agency pursuant to an agreement entered into under Section 53316.2; and
(g) costs incurred by the City and or County in formation of the district, annexation and annual contract administration.
The services include operational and maintenance costs associated with providing such services.
3 The Special Tax is authorized to be levied within the CFD that has now been officially formed and includes Annexation No. 17 (Elmer Ranch West Subdivision) 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, if applicable, 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 follows: The rate and method of apportionment of the authorized Special Tax is as shown in the Rate and Method of Apportionment set forth on Exhibit A attached hereto and incorporated herein by this reference (the “Rate and Method”). The Special Tax shall be collected in the same manner as ordinary ad valorem property taxes and shall be subject to the same penalties and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem taxes; provided, however, the CFD may utilize a direct billing procedure for any Special Taxes that cannot be collected on the County tax roll or may elect to collect the Special Taxes at a different time or in a different manner if necessary to meet its financial obligations. 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 as follows: The Special Tax is levied perpetually as provided in the Rate and Method and there are no conditions upon which it may be prepaid.
Notice is further given that upon the recording of this notice in the Office of the County Recorder of Sutter County, the obligation to pay the Special Tax levy shall become a lien upon all non-exempt real property within the area of Annexation No. 17 (Elmer Ranch West Subdivision) in accordance with Sections 3114.5, 3115.5 and 3117.5 of the Streets and Highways Code.
The (a) names of the owner(s) of the real property included within the annexed property to the CFD as they appear on the last secured assessment roll as of the date of recording of this Notice and (b) the Assessor’s tax parcel(s) numbers of all parcels or any portion thereof which are included within Annexation No. 17 (Elmer Ranch West Subdivision) to the CFD and not exempt from the special tax, are as set forth on the attached, referenced and incorporated Exhibit B.
Reference is made to the boundary map of the Annexation No. 17 (Elmer Ranch West Subdivision) to the CFD recorded concurrently herewith in the Book _____ at Page_______of Maps of Assessment and Community Facilities Districts in the Office of the County Recorder for the County of Sutter, State of California, which map is now the final boundary map of Annexation No. 17 (Elmer Ranch West Subdivision) to the CFD. The Boundary Map of the original district is Recorded as Document No. 2021-0012517 in Book 3 of Assessment and Community Facilities Districts at Pages 93 through 96, in the Office of the County Recorder of the County of Sutter, State of California.
4 Reference hereby is made to the Amendment to Notice of Special Tax Lien to the CFD recorded as Document No. 2021-0012518 in the Records of the County Recorder of the County of Sutter.
For further information concerning the current and estimated tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the City of Yuba City, City Hall, Finance Director, 1201 Civic Center Boulevard Yuba City, California 95993, telephone number 530/822-4618 Dated: As of _________________, 2026
By: _________________________________________
Ciara Wakefield, City Clerk
City of Yuba City
A-1
EXHIBIT A
See Rate and Method of Apportionment Attached
(Insert RMA)
01248.0008/694321.2 1 of 4
CITY OF YUBA CITY
COMMUNITY FACILITIES DISTRICT NO. 2021‐1
(MUNICIPAL SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax applicable to each Assessor's Parcel in Community Facilities District No. 2021-1 (Municipal Services) [herein "CFD No. 2021-1"] 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. 2021-1, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 2021-1, 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 No. 2021-1 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. “Annual Tax Escalation Factor” means an annual increase in the Maximum Special Tax following the Base Year in an amount not to exceed four percent (4%). The Annual Tax Escalation Factor shall be based on the budgeted escalation of the City of Yuba City’s combined Police and Fire Departments from the previous fiscal year.
"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. 2021-1 as set forth in the documents adopted by the City Council when the CFD No. 2021-1 was formed. "Base Year" means Fiscal Year 2020-2021.
"City" means the City of Yuba City.
01248.0008/694321.2 2 of 4
"City Council" means the City Council of the City of Yuba City, acting as the legislative body of CFD No. 2021-1.
"County" means Sutter County, California.
"Developed Residential Property" means, in any Fiscal Year, all Parcels of Taxable Property for which a use permit or building permit for new construction of a residential structure was issued prior to June 30 of the preceding Fiscal Year.
"Finance Director" means the Finance Director for the City or his or her designee or successor. "Fiscal Year" means the period starting on July 1 and ending on the following June 30. "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. “Multi-Family Property” means, in any Fiscal Year, all units in CFD No. 2021-1 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. "Public Property" means any property within the boundaries of CFD No. 2021-1 that is owned by the federal government, State of California, County, City, or other public agency. “Residential Unit(s)” means an individual lot of land for which a building permit could be issued to construct one or more residential dwelling units.
“Residential Property” means all Assessor’s Parcels of Taxable Property for which a map has been recorded designating individual Residential Units.
“Non-Residential Property” means all Assessor’s Parcels of Taxable Property within the boundaries of CFD No. 2021-1 for which a map has been recorded designating the Assessor’s Parcel as a lot for which a building permit could be issued and the Assessor’s Parcel cannot be classified as a Residential Property.
"Special Tax" means any tax levied to pay for Authorized Services and Administrative Expenses. “Single Family Property” means buildings containing one dwelling unit located on a single lot that are individually owned, including attached or detached residences (i.e., townhome unit and/or condominium units).
"Taxable Property" means all Assessor's Parcels within the boundaries of CFD No. 2021-1 designated as Developed Residential Property.
“Undeveloped Residential Property” means all Parcels of Residential Property within the boundaries of CFD No. 2021-1 that are not Developed Residential Property, as determined by the Administrator.
"Unit" means an individual single family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure.
01248.0008/694321.2 3 of 4
CATEGORIZING PARCELS FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor's Parcel numbers for all Parcels within CFD No. 2021-1, and each parcel shall be classified as Developed Residential Property, NonResidential Property, Public Property, or Undeveloped Residential Property, and shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below.
B. MAXIMUM SPECIAL TAX RATE
All Taxable Property within the CFD No. 2021-1 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. 2021-1:
Each Residential Unit is subject to the Maximum Special Tax shown in Table 1, below.
Non- Residential Property, Undeveloped Property, and Public Property is not subject to the Maximum Special Tax.
Table 1
Property Land Use Fiscal Year 2020/21 Maximum Special Tax Amount *
Single Family Property $467.10 per Single Family Residential Unit Multi-Family Property $340.70 per Multi-Family Residential Unit Undeveloped Residential Property $0 per Assessor’s Parcel * Beginning July 1, 2021 and each July 1 thereafter, all of the Maximum Special Taxes shown in Table 1 above shall be adjusted by applying the Annual Tax Escalation Factor.
C. 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. 2021-1. The Special Tax for CFD No. 2021-1 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes provided, however, that CFD No. 2021-1 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.
D. LIMITATIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Public Property, Non-Residential Property, or Undeveloped Residential Property.
01248.0008/694321.2 4 of 4
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2021‐1 from time to time.
The property to be annexed will be assigned to the appropriate Maximum Special Tax rate for the Tract or Tracts when annexed, as pursuant to California Government Code section 53339 et seq.
In certain cases, it may be determined that a potential property to be annexed may require a higher cost to provide City services than other areas of the City (e.g., if it possesses a large quantity of City- owned infrastructure that requires maintenance). As each annexation is proposed, the City may elect to prepare an analysis to determine the annual cost for providing Services, and may incorporate unique zones with varying Maximum Special Tax rates. Such zones may be referred to by reference to a letter or number on the boundary map, and adjust the rates in Table 1 of such annexation to reflect the applicable rates.
The City may adopt a future annexation area in the future and allow for annexation by unanimous written consent.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. 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.
G. TERM
The Special Tax shall be collected in perpetuity.
H. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the Administrator requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.
B-1
EXHIBIT B
APNs OWNER
17-065-008 Nancy Tiff, Trustee of the Scott Family Trust executed on 11/6/2000
2 EIGHTEENTH AMENDMENT TO NOTICE OF SPECIAL TAX LIEN
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
Annexation No. 18 (Newkom Ranch Unit 1 Subdivision)
Pursuant to the requirements of Sections 3114.5 and 3117.5 of the Streets and Highways Code and Government Code Section 53311, et seq., the undersigned City Clerk of the City of Yuba City, acting on behalf of City of Yuba City Community Facilities District No. 2021-1 (Municipal Services) (the “CFD”), HEREBY GIVES NOTICE that a lien is hereby imposed on taxable property within the property described herein Annexation No. 18 (Newkom Ranch Unit 1 Subdivision), which has been annexed to the CFD to secure payment of a special tax (“Special Tax”) which the City Council of the City of Yuba City (the “City”), County of Sutter (the “County”), State of California, is authorized to annually levy for the following purpose of financing the following services:
(a) Police protection services;
(b) Fire protection and suppression services, ambulance and paramedic services;
(c) maintenance of parks, parkways, streets, roads, and open space; (d) flood and storm protection services, including but not limited to the maintenance of storm drainage systems and sandstorm protection systems, (e) Services with respect to the 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; (f) Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the local agency or by another local agency pursuant to an agreement entered into under Section 53316.2; and
(g) costs incurred by the City and or County in formation of the district, annexation and annual contract administration.
The services include operational and maintenance costs associated with providing such services.
3 The Special Tax is authorized to be levied within the CFD that has now been officially formed and includes Annexation No. 18 (Newkom Ranch Unit 1 Subdivision) 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, if applicable, 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 follows: The rate and method of apportionment of the authorized Special Tax is as shown in the Rate and Method of Apportionment set forth on Exhibit A attached hereto and incorporated herein by this reference (the “Rate and Method”). The Special Tax shall be collected in the same manner as ordinary ad valorem property taxes and shall be subject to the same penalties and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem taxes; provided, however, the CFD may utilize a direct billing procedure for any Special Taxes that cannot be collected on the County tax roll or may elect to collect the Special Taxes at a different time or in a different manner if necessary to meet its financial obligations. 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 as follows: The Special Tax is levied perpetually as provided in the Rate and Method and there are no conditions upon which it may be prepaid.
Notice is further given that upon the recording of this notice in the Office of the County Recorder of Sutter County, the obligation to pay the Special Tax levy shall become a lien upon all non-exempt real property within the area of Annexation No. 18 (Newkom Ranch Unit 1 Subdivision) in accordance with Sections 3114.5, 3115.5 and 3117.5 of the Streets and Highways Code.
The (a) names of the owner(s) of the real property included within the annexed property to the CFD as they appear on the last secured assessment roll as of the date of recording of this Notice and (b) the Assessor’s tax parcel(s) numbers of all parcels or any portion thereof which are included within Annexation No. 18 (Newkom Ranch Unit 1 Subdivision) to the CFD and not exempt from the special tax, are as set forth on the attached, referenced and incorporated Exhibit B.
Reference is made to the boundary map of the Annexation No. 18 (Newkom Ranch Unit 1 Subdivision) to the CFD recorded concurrently herewith in the Book _____ at Page_______of Maps of Assessment and Community Facilities Districts in the Office of the County Recorder for the County of Sutter, State of California, which map is now the final boundary map of Annexation No. 18 (Newkom Ranch Unit 1 Subdivision) to the CFD. The Boundary Map of the original district is Recorded as Document No. 2021-0012517 in Book 3 of Assessment and Community Facilities Districts at Pages 93 through 96, in the Office of the County Recorder of the County of Sutter, State of California.
4 Reference hereby is made to the Amendment to Notice of Special Tax Lien to the CFD recorded as Document No. 2021-0012518 in the Records of the County Recorder of the County of Sutter.
For further information concerning the current and estimated tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the City of Yuba City, City Hall, Finance Director, 1201 Civic Center Boulevard Yuba City, California 95993, telephone number 530/822-4618 Dated: As of _________________, 2026
By: _________________________________________
Ciara Wakefield, City Clerk
City of Yuba City
A-1
EXHIBIT A
See Rate and Method of Apportionment Attached
(Insert RMA)
01248.0008/694321.2 1 of 4
CITY OF YUBA CITY
COMMUNITY FACILITIES DISTRICT NO. 2021‐1
(MUNICIPAL SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax applicable to each Assessor's Parcel in Community Facilities District No. 2021-1 (Municipal Services) [herein "CFD No. 2021-1"] 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. 2021-1, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 2021-1, 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 No. 2021-1 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. “Annual Tax Escalation Factor” means an annual increase in the Maximum Special Tax following the Base Year in an amount not to exceed four percent (4%). The Annual Tax Escalation Factor shall be based on the budgeted escalation of the City of Yuba City’s combined Police and Fire Departments from the previous fiscal year.
"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. 2021-1 as set forth in the documents adopted by the City Council when the CFD No. 2021-1 was formed. "Base Year" means Fiscal Year 2020-2021.
"City" means the City of Yuba City.
01248.0008/694321.2 2 of 4
"City Council" means the City Council of the City of Yuba City, acting as the legislative body of CFD No. 2021-1.
"County" means Sutter County, California.
"Developed Residential Property" means, in any Fiscal Year, all Parcels of Taxable Property for which a use permit or building permit for new construction of a residential structure was issued prior to June 30 of the preceding Fiscal Year.
"Finance Director" means the Finance Director for the City or his or her designee or successor. "Fiscal Year" means the period starting on July 1 and ending on the following June 30. "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. “Multi-Family Property” means, in any Fiscal Year, all units in CFD No. 2021-1 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. "Public Property" means any property within the boundaries of CFD No. 2021-1 that is owned by the federal government, State of California, County, City, or other public agency. “Residential Unit(s)” means an individual lot of land for which a building permit could be issued to construct one or more residential dwelling units.
“Residential Property” means all Assessor’s Parcels of Taxable Property for which a map has been recorded designating individual Residential Units.
“Non-Residential Property” means all Assessor’s Parcels of Taxable Property within the boundaries of CFD No. 2021-1 for which a map has been recorded designating the Assessor’s Parcel as a lot for which a building permit could be issued and the Assessor’s Parcel cannot be classified as a Residential Property.
"Special Tax" means any tax levied to pay for Authorized Services and Administrative Expenses. “Single Family Property” means buildings containing one dwelling unit located on a single lot that are individually owned, including attached or detached residences (i.e., townhome unit and/or condominium units).
"Taxable Property" means all Assessor's Parcels within the boundaries of CFD No. 2021-1 designated as Developed Residential Property.
“Undeveloped Residential Property” means all Parcels of Residential Property within the boundaries of CFD No. 2021-1 that are not Developed Residential Property, as determined by the Administrator.
"Unit" means an individual single family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure.
01248.0008/694321.2 3 of 4
CATEGORIZING PARCELS FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor's Parcel numbers for all Parcels within CFD No. 2021-1, and each parcel shall be classified as Developed Residential Property, NonResidential Property, Public Property, or Undeveloped Residential Property, and shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below.
B. MAXIMUM SPECIAL TAX RATE
All Taxable Property within the CFD No. 2021-1 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. 2021-1:
Each Residential Unit is subject to the Maximum Special Tax shown in Table 1, below.
Non- Residential Property, Undeveloped Property, and Public Property is not subject to the Maximum Special Tax.
Table 1
Property Land Use Fiscal Year 2020/21 Maximum Special Tax Amount *
Single Family Property $467.10 per Single Family Residential Unit Multi-Family Property $340.70 per Multi-Family Residential Unit Undeveloped Residential Property $0 per Assessor’s Parcel * Beginning July 1, 2021 and each July 1 thereafter, all of the Maximum Special Taxes shown in Table 1 above shall be adjusted by applying the Annual Tax Escalation Factor.
C. 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. 2021-1. The Special Tax for CFD No. 2021-1 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes provided, however, that CFD No. 2021-1 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.
D. LIMITATIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Public Property, Non-Residential Property, or Undeveloped Residential Property.
01248.0008/694321.2 4 of 4
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2021‐1 from time to time.
The property to be annexed will be assigned to the appropriate Maximum Special Tax rate for the Tract or Tracts when annexed, as pursuant to California Government Code section 53339 et seq.
In certain cases, it may be determined that a potential property to be annexed may require a higher cost to provide City services than other areas of the City (e.g., if it possesses a large quantity of City- owned infrastructure that requires maintenance). As each annexation is proposed, the City may elect to prepare an analysis to determine the annual cost for providing Services, and may incorporate unique zones with varying Maximum Special Tax rates. Such zones may be referred to by reference to a letter or number on the boundary map, and adjust the rates in Table 1 of such annexation to reflect the applicable rates.
The City may adopt a future annexation area in the future and allow for annexation by unanimous written consent.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. 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.
G. TERM
The Special Tax shall be collected in perpetuity.
H. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the Administrator requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.
B-1
EXHIBIT B
APNs OWNER
55-240-027 Lennar Homes of California, LLC
2 NINETEENTH AMENDMENT TO NOTICE OF SPECIAL TAX LIEN
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
Annexation No. 19 (Newkom Ranch Unit 2 Subdivision)
Pursuant to the requirements of Sections 3114.5 and 3117.5 of the Streets and Highways Code and Government Code Section 53311, et seq., the undersigned City Clerk of the City of Yuba City, acting on behalf of City of Yuba City Community Facilities District No. 2021-1 (Municipal Services) (the “CFD”), HEREBY GIVES NOTICE that a lien is hereby imposed on taxable property within the property described herein Annexation No. 19 (Newkom Ranch Unit 2 Subdivision), which has been annexed to the CFD to secure payment of a special tax (“Special Tax”) which the City Council of the City of Yuba City (the “City”), County of Sutter (the “County”), State of California, is authorized to annually levy for the following purpose of financing the following services:
(a) Police protection services;
(b) Fire protection and suppression services, ambulance and paramedic services;
(c) maintenance of parks, parkways, streets, roads, and open space; (d) flood and storm protection services, including but not limited to the maintenance of storm drainage systems and sandstorm protection systems, (e) Services with respect to the 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; (f) Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the local agency or by another local agency pursuant to an agreement entered into under Section 53316.2; and
(g) costs incurred by the City and or County in formation of the district, annexation and annual contract administration.
The services include operational and maintenance costs associated with providing such services.
3 The Special Tax is authorized to be levied within the CFD that has now been officially formed and includes Annexation No. 19 (Newkom Ranch Unit 2 Subdivision) 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, if applicable, 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 follows: The rate and method of apportionment of the authorized Special Tax is as shown in the Rate and Method of Apportionment set forth on Exhibit A attached hereto and incorporated herein by this reference (the “Rate and Method”). The Special Tax shall be collected in the same manner as ordinary ad valorem property taxes and shall be subject to the same penalties and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem taxes; provided, however, the CFD may utilize a direct billing procedure for any Special Taxes that cannot be collected on the County tax roll or may elect to collect the Special Taxes at a different time or in a different manner if necessary to meet its financial obligations. 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 as follows: The Special Tax is levied perpetually as provided in the Rate and Method and there are no conditions upon which it may be prepaid.
Notice is further given that upon the recording of this notice in the Office of the County Recorder of Sutter County, the obligation to pay the Special Tax levy shall become a lien upon all non-exempt real property within the area of Annexation No. 19 (Newkom Ranch Unit 2 Subdivision) in accordance with Sections 3114.5, 3115.5 and 3117.5 of the Streets and Highways Code.
The (a) names of the owner(s) of the real property included within the annexed property to the CFD as they appear on the last secured assessment roll as of the date of recording of this Notice and (b) the Assessor’s tax parcel(s) numbers of all parcels or any portion thereof which are included within Annexation No. 19 (Newkom Ranch Unit 2 Subdivision) to the CFD and not exempt from the special tax, are as set forth on the attached, referenced and incorporated Exhibit B.
Reference is made to the boundary map of the Annexation No. 19 (Newkom Ranch Unit 2 Subdivision) to the CFD recorded concurrently herewith in the Book _____ at Page_______of Maps of Assessment and Community Facilities Districts in the Office of the County Recorder for the County of Sutter, State of California, which map is now the final boundary map of Annexation No. 19 (Newkom Ranch Unit 2 Subdivision) to the CFD. The Boundary Map of the original district is Recorded as Document No. 2021-0012517 in Book 3 of Assessment and Community Facilities Districts at Pages 93 through 96, in the Office of the County Recorder of the County of Sutter, State of California.
4 Reference hereby is made to the Amendment to Notice of Special Tax Lien to the CFD recorded as Document No. 2021-0012518 in the Records of the County Recorder of the County of Sutter.
For further information concerning the current and estimated tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the City of Yuba City, City Hall, Finance Director, 1201 Civic Center Boulevard Yuba City, California 95993, telephone number 530/822-4618 Dated: As of _________________, 2026
By: _________________________________________
Ciara Wakefield, City Clerk
City of Yuba City
A-1
EXHIBIT A
See Rate and Method of Apportionment Attached
(Insert RMA)
01248.0008/694321.2 1 of 4
CITY OF YUBA CITY
COMMUNITY FACILITIES DISTRICT NO. 2021‐1
(MUNICIPAL SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax applicable to each Assessor's Parcel in Community Facilities District No. 2021-1 (Municipal Services) [herein "CFD No. 2021-1"] 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. 2021-1, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 2021-1, 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 No. 2021-1 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. “Annual Tax Escalation Factor” means an annual increase in the Maximum Special Tax following the Base Year in an amount not to exceed four percent (4%). The Annual Tax Escalation Factor shall be based on the budgeted escalation of the City of Yuba City’s combined Police and Fire Departments from the previous fiscal year.
"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. 2021-1 as set forth in the documents adopted by the City Council when the CFD No. 2021-1 was formed. "Base Year" means Fiscal Year 2020-2021.
"City" means the City of Yuba City.
01248.0008/694321.2 2 of 4
"City Council" means the City Council of the City of Yuba City, acting as the legislative body of CFD No. 2021-1.
"County" means Sutter County, California.
"Developed Residential Property" means, in any Fiscal Year, all Parcels of Taxable Property for which a use permit or building permit for new construction of a residential structure was issued prior to June 30 of the preceding Fiscal Year.
"Finance Director" means the Finance Director for the City or his or her designee or successor. "Fiscal Year" means the period starting on July 1 and ending on the following June 30. "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. “Multi-Family Property” means, in any Fiscal Year, all units in CFD No. 2021-1 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. "Public Property" means any property within the boundaries of CFD No. 2021-1 that is owned by the federal government, State of California, County, City, or other public agency. “Residential Unit(s)” means an individual lot of land for which a building permit could be issued to construct one or more residential dwelling units.
“Residential Property” means all Assessor’s Parcels of Taxable Property for which a map has been recorded designating individual Residential Units.
“Non-Residential Property” means all Assessor’s Parcels of Taxable Property within the boundaries of CFD No. 2021-1 for which a map has been recorded designating the Assessor’s Parcel as a lot for which a building permit could be issued and the Assessor’s Parcel cannot be classified as a Residential Property.
"Special Tax" means any tax levied to pay for Authorized Services and Administrative Expenses. “Single Family Property” means buildings containing one dwelling unit located on a single lot that are individually owned, including attached or detached residences (i.e., townhome unit and/or condominium units).
"Taxable Property" means all Assessor's Parcels within the boundaries of CFD No. 2021-1 designated as Developed Residential Property.
“Undeveloped Residential Property” means all Parcels of Residential Property within the boundaries of CFD No. 2021-1 that are not Developed Residential Property, as determined by the Administrator.
"Unit" means an individual single family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure.
01248.0008/694321.2 3 of 4
CATEGORIZING PARCELS FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor's Parcel numbers for all Parcels within CFD No. 2021-1, and each parcel shall be classified as Developed Residential Property, NonResidential Property, Public Property, or Undeveloped Residential Property, and shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below.
B. MAXIMUM SPECIAL TAX RATE
All Taxable Property within the CFD No. 2021-1 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. 2021-1:
Each Residential Unit is subject to the Maximum Special Tax shown in Table 1, below.
Non- Residential Property, Undeveloped Property, and Public Property is not subject to the Maximum Special Tax.
Table 1
Property Land Use Fiscal Year 2020/21 Maximum Special Tax Amount *
Single Family Property $467.10 per Single Family Residential Unit Multi-Family Property $340.70 per Multi-Family Residential Unit Undeveloped Residential Property $0 per Assessor’s Parcel * Beginning July 1, 2021 and each July 1 thereafter, all of the Maximum Special Taxes shown in Table 1 above shall be adjusted by applying the Annual Tax Escalation Factor.
C. 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. 2021-1. The Special Tax for CFD No. 2021-1 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes provided, however, that CFD No. 2021-1 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.
D. LIMITATIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Public Property, Non-Residential Property, or Undeveloped Residential Property.
01248.0008/694321.2 4 of 4
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2021‐1 from time to time.
The property to be annexed will be assigned to the appropriate Maximum Special Tax rate for the Tract or Tracts when annexed, as pursuant to California Government Code section 53339 et seq.
In certain cases, it may be determined that a potential property to be annexed may require a higher cost to provide City services than other areas of the City (e.g., if it possesses a large quantity of City- owned infrastructure that requires maintenance). As each annexation is proposed, the City may elect to prepare an analysis to determine the annual cost for providing Services, and may incorporate unique zones with varying Maximum Special Tax rates. Such zones may be referred to by reference to a letter or number on the boundary map, and adjust the rates in Table 1 of such annexation to reflect the applicable rates.
The City may adopt a future annexation area in the future and allow for annexation by unanimous written consent.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. 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.
G. TERM
The Special Tax shall be collected in perpetuity.
H. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the Administrator requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.
B-1
EXHIBIT B
APNs OWNER
55-240-027 Lennar Homes of California, LLC
2 TWENTIETH AMENDMENT TO NOTICE OF SPECIAL TAX LIEN
City of Yuba City
Community Facilities District No. 2021-1
(Municipal Services)
Annexation No. 20 (Sohal Ranch Unit 1 Subdivision)
Pursuant to the requirements of Sections 3114.5 and 3117.5 of the Streets and Highways Code and Government Code Section 53311, et seq., the undersigned City Clerk of the City of Yuba City, acting on behalf of City of Yuba City Community Facilities District No. 2021-1 (Municipal Services) (the “CFD”), HEREBY GIVES NOTICE that a lien is hereby imposed on taxable property within the property described herein Annexation No. 20 (Sohal Ranch Unit 1 Subdivision), which has been annexed to the CFD to secure payment of a special tax (“Special Tax”) which the City Council of the City of Yuba City (the “City”), County of Sutter (the “County”), State of California, is authorized to annually levy for the following purpose of financing the following services:
(a) Police protection services;
(b) Fire protection and suppression services, ambulance and paramedic services;
(c) maintenance of parks, parkways, streets, roads, and open space; (d) flood and storm protection services, including but not limited to the maintenance of storm drainage systems and sandstorm protection systems, (e) Services with respect to the 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; (f) Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the local agency or by another local agency pursuant to an agreement entered into under Section 53316.2; and
(g) costs incurred by the City and or County in formation of the district, annexation and annual contract administration.
The services include operational and maintenance costs associated with providing such services.
3 The Special Tax is authorized to be levied within the CFD that has now been officially formed and includes Annexation No. 20 (Sohal Ranch Unit 1 Subdivision) 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, if applicable, 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 follows: The rate and method of apportionment of the authorized Special Tax is as shown in the Rate and Method of Apportionment set forth on Exhibit A attached hereto and incorporated herein by this reference (the “Rate and Method”). The Special Tax shall be collected in the same manner as ordinary ad valorem property taxes and shall be subject to the same penalties and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem taxes; provided, however, the CFD may utilize a direct billing procedure for any Special Taxes that cannot be collected on the County tax roll or may elect to collect the Special Taxes at a different time or in a different manner if necessary to meet its financial obligations. 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 as follows: The Special Tax is levied perpetually as provided in the Rate and Method and there are no conditions upon which it may be prepaid.
Notice is further given that upon the recording of this notice in the Office of the County Recorder of Sutter County, the obligation to pay the Special Tax levy shall become a lien upon all non-exempt real property within the area of Annexation No. 20 (Sohal Ranch Unit 1 Subdivision) in accordance with Sections 3114.5, 3115.5 and 3117.5 of the Streets and Highways Code.
The (a) names of the owner(s) of the real property included within the annexed property to the CFD as they appear on the last secured assessment roll as of the date of recording of this Notice and (b) the Assessor’s tax parcel(s) numbers of all parcels or any portion thereof which are included within Annexation No. 20 (Sohal Ranch Unit 1 Subdivision) to the CFD and not exempt from the special tax, are as set forth on the attached, referenced and incorporated Exhibit B.
Reference is made to the boundary map of the Annexation No. 20 (Sohal Ranch Unit 1 Subdivision) to the CFD recorded concurrently herewith in the Book _____ at Page_______of Maps of Assessment and Community Facilities Districts in the Office of the County Recorder for the County of Sutter, State of California, which map is now the final boundary map of Annexation No. 20 (Sohal Ranch Unit 1 Subdivision) to the CFD. The Boundary Map of the original district is Recorded as Document No. 2021-0012517 in Book 3 of Assessment and Community Facilities Districts at Pages 93 through 96, in the Office of the County Recorder of the County of Sutter, State of California.
4 Reference hereby is made to the Amendment to Notice of Special Tax Lien to the CFD recorded as Document No. 2021-0012518 in the Records of the County Recorder of the County of Sutter.
For further information concerning the current and estimated tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the City of Yuba City, City Hall, Finance Director, 1201 Civic Center Boulevard Yuba City, California 95993, telephone number 530/822-4618 Dated: As of _________________, 2026
By: _________________________________________
Ciara Wakefield, City Clerk
City of Yuba City
A-1
EXHIBIT A
See Rate and Method of Apportionment Attached
(Insert RMA)
01248.0008/694321.2 1 of 4
CITY OF YUBA CITY
COMMUNITY FACILITIES DISTRICT NO. 2021‐1
(MUNICIPAL SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax applicable to each Assessor's Parcel in Community Facilities District No. 2021-1 (Municipal Services) [herein "CFD No. 2021-1"] 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. 2021-1, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 2021-1, 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 No. 2021-1 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. “Annual Tax Escalation Factor” means an annual increase in the Maximum Special Tax following the Base Year in an amount not to exceed four percent (4%). The Annual Tax Escalation Factor shall be based on the budgeted escalation of the City of Yuba City’s combined Police and Fire Departments from the previous fiscal year.
"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. 2021-1 as set forth in the documents adopted by the City Council when the CFD No. 2021-1 was formed. "Base Year" means Fiscal Year 2020-2021.
"City" means the City of Yuba City.
01248.0008/694321.2 2 of 4
"City Council" means the City Council of the City of Yuba City, acting as the legislative body of CFD No. 2021-1.
"County" means Sutter County, California.
"Developed Residential Property" means, in any Fiscal Year, all Parcels of Taxable Property for which a use permit or building permit for new construction of a residential structure was issued prior to June 30 of the preceding Fiscal Year.
"Finance Director" means the Finance Director for the City or his or her designee or successor. "Fiscal Year" means the period starting on July 1 and ending on the following June 30. "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. “Multi-Family Property” means, in any Fiscal Year, all units in CFD No. 2021-1 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. "Public Property" means any property within the boundaries of CFD No. 2021-1 that is owned by the federal government, State of California, County, City, or other public agency. “Residential Unit(s)” means an individual lot of land for which a building permit could be issued to construct one or more residential dwelling units.
“Residential Property” means all Assessor’s Parcels of Taxable Property for which a map has been recorded designating individual Residential Units.
“Non-Residential Property” means all Assessor’s Parcels of Taxable Property within the boundaries of CFD No. 2021-1 for which a map has been recorded designating the Assessor’s Parcel as a lot for which a building permit could be issued and the Assessor’s Parcel cannot be classified as a Residential Property.
"Special Tax" means any tax levied to pay for Authorized Services and Administrative Expenses. “Single Family Property” means buildings containing one dwelling unit located on a single lot that are individually owned, including attached or detached residences (i.e., townhome unit and/or condominium units).
"Taxable Property" means all Assessor's Parcels within the boundaries of CFD No. 2021-1 designated as Developed Residential Property.
“Undeveloped Residential Property” means all Parcels of Residential Property within the boundaries of CFD No. 2021-1 that are not Developed Residential Property, as determined by the Administrator.
"Unit" means an individual single family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure.
01248.0008/694321.2 3 of 4
CATEGORIZING PARCELS FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor's Parcel numbers for all Parcels within CFD No. 2021-1, and each parcel shall be classified as Developed Residential Property, NonResidential Property, Public Property, or Undeveloped Residential Property, and shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below.
B. MAXIMUM SPECIAL TAX RATE
All Taxable Property within the CFD No. 2021-1 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. 2021-1:
Each Residential Unit is subject to the Maximum Special Tax shown in Table 1, below.
Non- Residential Property, Undeveloped Property, and Public Property is not subject to the Maximum Special Tax.
Table 1
Property Land Use Fiscal Year 2020/21 Maximum Special Tax Amount *
Single Family Property $467.10 per Single Family Residential Unit Multi-Family Property $340.70 per Multi-Family Residential Unit Undeveloped Residential Property $0 per Assessor’s Parcel * Beginning July 1, 2021 and each July 1 thereafter, all of the Maximum Special Taxes shown in Table 1 above shall be adjusted by applying the Annual Tax Escalation Factor.
C. 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. 2021-1. The Special Tax for CFD No. 2021-1 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes provided, however, that CFD No. 2021-1 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.
D. LIMITATIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Public Property, Non-Residential Property, or Undeveloped Residential Property.
01248.0008/694321.2 4 of 4
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2021‐1 from time to time.
The property to be annexed will be assigned to the appropriate Maximum Special Tax rate for the Tract or Tracts when annexed, as pursuant to California Government Code section 53339 et seq.
In certain cases, it may be determined that a potential property to be annexed may require a higher cost to provide City services than other areas of the City (e.g., if it possesses a large quantity of City- owned infrastructure that requires maintenance). As each annexation is proposed, the City may elect to prepare an analysis to determine the annual cost for providing Services, and may incorporate unique zones with varying Maximum Special Tax rates. Such zones may be referred to by reference to a letter or number on the boundary map, and adjust the rates in Table 1 of such annexation to reflect the applicable rates.
The City may adopt a future annexation area in the future and allow for annexation by unanimous written consent.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. 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.
G. TERM
The Special Tax shall be collected in perpetuity.
H. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the Administrator requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.
B-1
EXHIBIT B
APNs OWNER
Por 65-010-005 & por
65-010-006
LGI Homes – California, LLC, a California Limited Liability Company
Agenda Item 9
CITY OF YUBA CITY
STAFF REPORT
Date: August 18, 2026
To: Honorable Mayor & Members of the City Council;
From: Human Resources Department
Presentation By: Gina Rowland, Human Resources Director Summary
Subject: Memoranda of Understanding (MOU) with Police Officers’ Association, Police First Level Managers, and Police Mid Managers
Recommendation: Adopt a Resolution approving the Memoranda of Understanding with the Yuba City Police Officers’ Association, Police First Level Managers, and Police Mid Managers
Fiscal Impact: The cost for each year of the two-year agreement, excluding equity adjustments, is estimated as follows:
Police Officers’ Association - $93,145 for FY2026/27; $95,703 for FY2027/28 Police First Level Managers - $26,381 for FY2026/27; $19,876 for FY2027/28 Police Mid Managers - $27,701 for FY2026/27; $13,967 for FY2027/28 The Police Department will hold positions vacant through attrition, and will cover the cost of the agreements with savings from existing budgeted amounts for salaries and benefits. No additional General Funds are requested.
The cost for equity adjustments will be calculated following completion of the Total Compensation Surveys to be conducted during the term of the agreement.
Purpose:
To approve successor Memoranda of Understanding (MOU) with the Yuba City Police Officers’ Association, Police First Level Managers, and Police Mid Managers, each effective June 27, 2026 through June 30, 2028.
Strategic Focus Area:
Approval of the MOU’s with Police bargaining units supports the Council’s Strategic Plan goal of Workforce Excellence by including new terms that enhance employee development and well being, and encourage employee retention.
Background:
The current MOU’s with Yuba City Police Officers’ Association, Police First Level Managers, and Police Mid Managers expired on June 26, 2026. The City and the Associations began meeting in June of this year to negotiate new successor agreements. The parties met two times and reached tentative agreement for a new two-year MOU on July 21, 2026. The City was notified by the Police bargaining units’ representative on July 28, 2026 that the members of all three units ratified the tentative agreement.
Analysis:
The terms of the new recommended agreements are for a period of two years (June 27, 2026 through June 30, 2028), and includes the following major provisions:
• Eliminate nine (9) step salary schedule for non-sworn employees effective the first pay period following City Council approval.
• Adjust classifications by two percent (2%) effective December 26, 2026 and June 26, 2027. • City to conduct Total Compensation Surveys in November 2027. Classes will be brought to within 95% of the market average.
• For the 2027 plan year, the employee contribution to medical insurance coverage and the amount of the Cash in Lieu for waiving City medical coverage shall remain the same as the amounts in effect for the 2026 plan year.
In addition:
For Police Officers’ Association:
• Increase maximum accumulation of compensatory time off to one hundred (100) hours. • Bargaining unit employees who receive holidays off will receive holiday pay equivalent to their regularly scheduled work hours.
For Police First Level Managers:
• Increase maximum accumulation of compensatory time off to one hundred (100) hours. • Increase maximum combined Education Incentive and POST Incentive pay for one (1) nonsworn unit member by two and seven-tenths percent (2.7%).
For Police Mid Managers:
• Increase vacation accrual based on years of service. No change to maximum accumulation of 425 hours.
• Adjust longevity pay for 20 years of service to be commensurate to that received by Police First Level Managers (2.5% of salary).
Human Resources recommends City Council approval of the attached Resolution approving the MOU’s between the City of Yuba City and Yuba City Police Officers’ Association, Police First Level Managers, and Police Mid Managers.
Fiscal Impact:
The cost for each year of the two-year agreement, excluding equity adjustments, is estimated as follows:
Police Officers’ Association - $93,145 for FY2026/27; $95,703 for FY2027/28 Police First Level Managers - $26,381 for FY2026/27; $19,876 for FY2027/28 Police Mid Managers - $27,701 for FY2026/27; $13,967 for FY2027/28 The Police Department will hold positions vacant through attrition, and will cover the cost of the agreements with savings from existing budgeted amounts for salaries and benefits. No additional General Funds are requested.
The cost for equity adjustments will be calculated following completion of the Total Compensation Surveys to be conducted during the term of the agreement.
Alternatives:
Do not approve staff’s recommendation. This option is not recommended as the tentative agreement was negotiated by the City’s Chief Negotiator within the authority provided by the City Council.
Recommendation:
Adopt a Resolution approving the Memoranda of Understanding (MOU) with the Yuba City Police Officers’ Association, Police First Level Managers, and Police Mid Managers.
Attachments:
1. Resolution - Police MOUs
2. Exhibit A - POA MOU 2026-2028
3. Exhibit B - PFLM MOU 2026-2028
4. Exhibit C- PMM MOU 2026-2028
Prepared By: Submitted By:
Gina Rowland
Human Resources Director
Robert Bendorf
City Manager
ATTACHMENT 1
RESOLUTION NO. _____
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUBA CITY
APPROVING THE MEMORANDUM OF UNDERSTANDING (MOU) WITH THE YUBA CITY POLICE OFFICERS’ ASSOCIATION, POLICE FIRST LEVEL MANAGERS, AND
POLICE MID MANAGERS FOR THE TERM OF
JUNE 27, 2026 THROUGH JUNE 30, 2028
WHEREAS, the current Memoranda of Understanding between the City of Yuba City and all Police bargaining units (Yuba City Police Officers’ Association, Police First Level Managers, and Police Mid Managers) expired on June 26, 2026; and WHEREAS, City staff and the Police bargaining units met and conferred during the period of June 9, 2026 through July 21, 2026 to reach agreement for successor MOU’s; and
WHEREAS, the City and the Police bargaining units reached Tentative Agreement for new two-year MOU’s on July 21, 2026; and
WHEREAS, the City was notified by the Police bargaining units representative on July 28, 2026 that the Tentative Agreements were ratified by employees.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Yuba City as follows:
SECTION I.
Approve the attached successor MOU’s between the City of Yuba City and Yuba City Police Officers’ Association, Police First Level Managers, and Police Mid Managers for the periods of June 27, 2026 through June 30, 2028 which includes updated terms and conditions of employment summarized in the associated staff report for this agenda item.
SECTION II.
Authorize the Director of Human Resources to update the Salary Schedule and take other actions necessary to implement the negotiated terms and conditions.
Authorize the Director of Human Resources to make any necessary clarifying language changes as long as the changes do not modify substantive terms of the new MOU’s.
The forgoing Resolution of the City Council of the City of Yuba City was duly introduced, passed and adopted at a regular meeting thereof held on the 18th day of August 2026.
AYES:
NOES:
ABSENT:
Marc Boomgaarden, Mayor
ATTEST:
Ciara Wakefield, City Clerk
Approved as to Form:
Ian B. Sangster
Kronick, Special Counsel
Exhibits:
A. MOU between City of Yuba City and Yuba City Police Officers’ Association B. MOU between City of Yuba City and Police First Level Managers C. MOU between City of Yuba City and Police Mid Managers
EXHIBIT A
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