CITY OF PALMDALE REPORT to the Mayor and Members of the City Council from the City Manager DATE: February 3, 206 SUBJECT: Proceedings for the Formation, Election~ and Levy of Special Taxes within Community Facilities District No. 6- for the Joshua Ranch Development to Finance Water Supply and Maintenance Services ISSUING DEPARTMENT: Public Works SUMMARY Issue: Shall the City Council adopt () Resolution No. CC 206-08 establishing the formation of Community Facilities District No. 6- (Joshua Ranch Water Supply and Maintenance Services), (2) Resolution No. CC 206-09 Calling for an Election, (3) Resolution No. CC 206-020 Declaring Results of the Election and Directing Recording the Notice of Special Tax Lien, and (4) Ordinance No. 48 Levying Special Taxes within City Community Facilities District No. 6-? Recommendation: Staff recommends that the City Council conduct a public hearing and adopt () Resolution No. CC 206-08 establishing the formation of Community Facilities District No. 6- (Joshua Ranch Water Supply and Maintenance Services), (2) Resolution No. CC 206-09 Calling for an Election, (3) Resolution No. CC 206-020 Declaring Results of the Election and Directing Recording the Notice of Special Tax Lien, and (4) Ordinance No. 48 Levying Special Taxes within City Community Facilities District No. 6-.
Report to Mayor and Council Re: Resolution Nos. CC 206-08,09,020, and Ordinance No, 48 February 3, 206 Page 2 Fiscal Impact: CV Communities is the developer of the Joshua Ranch development. Pursuant to Deposit Agreement No. A-5285, which was approved by the City Council on November 4, 205, the developer deposited $70,000 with the City to reimburse all costs associated with forming the District. Levies will be collected from property owners within CFD 2006- and used to make the payment for the water rights and costs associated with the City maintaining the flood control basin. BACKGROUND The Joshua Ranch development is a multi-phase project located west of the terminus of Avenue P-2 and east of 60th Street West and north of Elizabeth Lake Road as shown on the attached boundary map. Phases, 2, and 3 of the project are recorded maps noted as Tract Nos. 52200-, 5220-2, and 52200-3 with a combined total of 98 single family residential lots. These lots are already entitled with water will serve letters from Los Angeles County Waterworks. Later phases of the development are not recorded and do not have water will serve letters. These later phases of the development propose 338 single family residential lots in addition to the existing 98 lots already recorded. CV Communities is the owner and developer of the Joshua Ranch development. They have submitted a petition requesting that the City form a Community Facilities District to finance water supply and maintenance services. The City Council adopted Ordinance No. 479 at the December 2, 205, City Council meeting that authorizes the City to form special tax district financing for water supply. The City Council adopted Resolution No. CC 206-00 at the January 6, 206, City Council meeting declaring its intent to form Community Facilities District 206- to finance water supply and maintenance services for the Joshua Ranch development and set February 3, 206, as the date for a public hearing to establish the District.
Report to Mayor and Council Re: Resolution Nos. CC 206-08,09J020, and Ordinance No, 48 February 3, 206 Page 3 Three separate resolutions and one new ordinance are needed in order to establish Community Facilities District 206- and levy special taxes within it. Resolution No. CC 206-08 proposes to establish the District, authorize the levyf and set appropriation limits for the District. Resolution No. CC 206-09 calls for the special election. Resolution No. CC 206-020 declares the results of the special election. Ordinance No. 48 authorizes the City Council to levy and collect the special taxes within the District. Submitted by, Reviewed by, Director of Public Works Attachments Resolution No. CC 206-08 Resolution No. CC 206-09 Resolution No. CC 206-020 Ordinance No. 48
CITY OF PALMDALE COUNTY OF LOS ANGELES, CALIFORNIA RESOLUTION NO. CC 206-020 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALMDALE OF FORMATION OF THE CITY OF PALMDALE COMMUNITY FACILITIES DISTRICT NO. 6- (JOSHUA RANCH WATER SUPPLY AND MAINTENANCE SERVICES), AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN THE DISTRICT AND PRELIMINARILY ESTABLISHING AN APPROPRIATIONS LIMIT FOR THE DISTRICT WHEREAS, on January 6, 206, this City Council adopted Resolution No~ CC 206-00 entitled "A Resolution of the City Council of the City of Palmdale Declaring Its Intention to Establish a Commun ity Facilities District and to Authorize the Levy of Special Taxes - Joshua Ranch Water Supply and Maintenance Services" (the "Resolution of Intention"), stating its intention to form the City of Palmdale Community Facilities District No. 6- (Joshua Ranch Water Supply and Maintenance Services) (the "District"), pursuant to the Palmdale Special Tax District Financing Code, constituting Chapter 3.46 of the Palmdale Municipal Code (the "Code"); and WHEREAS, the Resolution of Intention, incorporating a map of the proposed boundaries of the District and stating the water rights and related costs, and the type of services, to be funded by the District (the "Water Righ~~.PC\nd Related CostsiJ and the "Servi~es," r~spectively], ~nd the rate and. m. e.. t_.h.. o. d...._?~f...,ap';v~nment of the special tax to be leved wthm the Dstnct to pay for the Watef and Related Costs and the Services, is on file with the City Clerk t~,~~ - of Palmdale (the "City") and the provisions thereof are incorporated h~ff(by<this reference as if fully set forth herein; and ~ WHEREAS, following the adoption of the Resolution of Intention, certain technical revision were made to the rate and method of apportionment of special tax for the District, and the revised rate and method of apportionment of special tax (the "Rate and Method,) is attached to this Resolution as Exhibit A, and the Rate and Method has been reviewed by the two owners of the property located in the District; and WHEREAS, on this date, this City Council held a noticed -public hearing as required by the Code and t~e Resolution of Intention relative to the proposed formation of the District; and WHEREAS, _at said hearing all interested persons desiring to be heard on all matters pertaining to the formation of the District and the Water Rights and Related Costs and the Services to be funded thereby, and the levy of said special tax, were heard and a full and fair hearing was held; and
WHEREAS, at said hearing evidence was presented to this City Council on said matters before it~ including a report by the Director of Public Works of the City (the "Report") as to the costs of the Water Rights and Related Costs, and of the Services to be funded by the District, a copy of which is on file with the City Clerk, and this City Council at the conclusion of said hearing is fully advised in the premises; and WHEREAS, written protests with respect to the formation of the District, the costs of the Water Rights and Related Costs and costs of the Services to be funded by the District and the Rate and Method have not been filed with the City Clerk by fifty percent (50%) or more of the registered voters residing within the territory of the District or property owners of one-half (/2) or more of the area of land within the District and not exempt from the special tax; and WHEREAS, the special tax proposed to be levied in the District, as set forth in the Rate and Method has not been eliminated by protest by fifty percent (50 /o) or more of the registered voters residing within the territory of the District or the owners of onehalf (/2) or more of the area of land within the District and not exempt from the special tax. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Palmdale as follows: Section. The foregoing recitals are true and correct. Section 2. The proposed special tax to be J~~ within the District has not been precluded by majo~ity.p~otest pursuant t~:-~ep~~~i4 of the California Government Code, as such section IS mcorporat~~~~~~r'flfe-into the Code.. Section 3. All prior proceed intis "taken by this City Council in connection with the establishment of the District and the levy of the special tax have been duly considered and are hereby found and determined to be valid and in conformity with the requirements of the Code. On May 26, 2004, this City Council adopted a resolution approving Local Goals and Policies for Community Facilities Districts-Residential Property, and this City Council hereby finds and determines that the District is in conformity with said goals and policies. Section 4. The community facilities district designated "City of Palmdale Community Facilities District No. 6- (Joshua Ranch Water Supply and Maintenance Servicesr is hereby established pursuant to the Code. Section 5. The boundaries of the District, as set forth in the map of the District heretofore recorded on January 4, 206 at 3:38 p.m. in the Los Angeles County Recorder's Office as Instrument No. 206043270044, are hereby approved, are incorporated herein by reference and shall be the boundaries of the District. -2-
SecUon 6. The type of Water Rights and Related Costs, and the type of Services, to be funded by the District are as described in Exhibit A to the Resolution of Intention, which exhibit is by this reference incorporated herein. Section 7. Except to the extent that funds are otherwise available to the District to pay for the Water Rights and Related Costs and costs of the Services, a special tax sufficient to pay such costs, secured by recordation of a continuing lien against all nonexempt real property in the District, will be levied annually on property located within the District and collected in the same manner as ordinary ad valorem property taxes or in such other manner as this City Council or its designee shall determine, including direct billing of the affected property owners. The proposed Rate and Method, in sufficient detail to allow each landowner within the proposed District to estimate the maximum amount such owner will have to pay, is set forth in Exhibit 8 attached to the Resolution of Intention, which exhibit is by this reference incorporated herein. This City Council hereby finds that the provisions of Sections 5333.6, 5333.7 and 5333.9 of the California Government Code, as incorporated by reference into the Code (relating to adjustments to ad valorem property taxes and schools financed by a community facilities district), are inapplicable to the District. Section 8. The Finance Manager of the City of Palmdale, 38300 Sierra Highway, SuiteD, Palmdale, California 93550, telephone number (66) 267-54 is the officer of the City that will be responsible for preparing annually a current roll of special tax levy obligations by assessor's parcel number and yv~i,ed(~m be responsible for estimating fut~re special tax levies purs~ant to Se9~iOf:\~~~~'\5~ofthe California Government Code, as Incorporated by reference nt~~~gk",... \t- ~~, Section 9. Upon recordation of a notice of special tax lien pursuant to Section 34.5 of the California Streets and Highways Code, a continuing lien to secure each levy of the special tax shall attach to all nonexempt real property in the District and this lien shall continue in force and effect until the special tax obligation is prepaid and permanently satisfied and the lien canceled in accordance with law or until collection of the tax by the City ceases. Section 0. In accordance with Section 53325.7 of the Code, the annual appropriations limit, as defined by subdivision (h) of Section 8 of Article XIII 8 of the California Constitution, of the District is hereby preliminarily established at $5,000,000 and said appropriations limit shall be submitted to the voters of the District as hereafter provided. The proposition establishing said annual appropriations limit shall become effective if approved by the qualified electors voting thereon and shall be adjusted in accordance with the applicable provisions of Section 53325.7 of the California Government Code, as incorporated by reference into the Code. Section. In connection with the formation of District, the City expects to enter into a Joint Community Facilities Agreement No. A-5329 (the "Joint Community Facilities Agreement") with the Antelope Valley - East Kern Water Agency and the -3-
Company. A form of the Joint Community Facilities Agreement was approved pursuant to the Resolution of Intention; however, that agreement has since been revised. Accordingly, the revised Joint Community Facilities Agreement, in the form on file with the City Clerk, is hereby approved. The City Manager is hereby authorized to execute and deliver the Joint Community Facilities Agreement in such revised form, together with such additions thereto or changes therein as the City Manager, upon consultation with the City Attorney and District formation counsel, shall approve, and the execution and delivery by the City Manager of the Joint Community Facilities Agreement shall be conclusive evidence of the approval of any such additions or changes. Section 2. In order to assure the City that there will be sufficient funds to pay all of its obligations under the Joint Community Facilities Agreement in the event that special taxes levied on property in the District are not paid when due, the City expects to enter into two Community Facilities District Administration and Security Agreements Nos. A-5360 and A-536 (each an "Administration and Security Agreemenf'), one with each of the two owners of the property in the District. The form of the Administration and Security Agreement on file with the City Clerk is hereby approved. The City Manager is hereby authorized to execute and deliver an Administration and Security Agreement with each of the two owners of property in the District in such form, together with such additions thereto or changes therein as the City Manager, upon consultation with the City Attorney and District formation counsel, shall. approve, and the execution and delivery by the City Manager of the Administration and Security Agreements shall be conclusive evidence of the approval of any such additions or changes. Section 3. Pursuant to the provisions of the Code, the proposition of the levy of the special tax and the proposition of the establishment of the appropriations limit specified above shall be submitted to the qualified electot.e~pf, the District at an election the ti~e, plac~ an_d conditi~ns of which ele<;,!~on~.. ~nltjje-:as specified by a separate resolution of ths Cty Council.,c5'~\~-~ -r~ "'~:/ \;ij \{.). ~./ ott -4-
Section 4. This Resolution shall take effect upon its adoption. PASSED, APPROVED and ADOPTED this 3rd day of February, 206 by the following vote: AYES: ATTEST: James C. Ledford, Jr., Mayor Rebecca J. Smith, City Clerk Approved as to form: 6007.28:J 37 48 /20/6-5-
EXHIBIT A CITY OF PALMDALE COMMUNITY FACILITIES DISTRICT NO. 6- (JOSHUA RANCH WATER SUPPLY AND MAINTENANCE SERVICES) RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX A Special Tax shall be levied and collected in City of Palmdale Community Facilities District No. 6- (Joshua Ranch Water Supply and Maintenance Services) {the "Districf') each Fiscal Year, in an amount determined by the application of the procedures described below. All of the Taxable Property (as defined below) in the District, unless exempted by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided. I. DEFINITIONS The terms used herein shall have the following meanings: "Acreage" or "Acre" means that acreage shown on the Assessor's Parcel Map or in the Assessor's Data for each Assessor's Parcel. In the event that the Assessor's Parcel Map or Assessor's Data shows no acreage, the Acreage for any Assessor's Parcel may be determined by the District Administrator based upon the applicable condominium plan, final map, parcel map or calculated using available spatial data and GIS. "Act" means Chapter 3.46 of the City of Palmdale Municipal Code which incorporates and modifies the Mello-Roos Community Facilities Act of 982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of the District: the costs of computing the Annual Special Tax Requirement and the annual Special Tax and of preparing the annual Special Tax collection schedules; the costs of collecting the Special Taxes, including any charges levied by the County Auditor's Office, Tax Collector's Office or Treasurer's Office; the costs of the City or designee in complying with the disclosure requirements of the California Government Code {including the Act), including public inquiries regarding the Special Taxes; the costs of the City or designee related to an appeal of the Special Tax; and the costs of commencing and pursuing to completion any foreclosure action arising from derinquent Special Taxes in the District. Administrative Expenses shall also include costs related to the formation of the District and of annexing territory to the District as well as any amounts advanced by the City for any administrative purposes of the District and an allocable share of the salaries of City staff and an allocable portion of City overhead costs relating to the foregoing, or costs of the City in any way related to the establishment or administration of the District. "Annual Services Costs A" means the amounts required to fund maintenance services authorized to be funded by the District. "Annual Services Costs B" means the amounts required to fund water rights acquisition services authorized to be funded by the District. "Annual Services Costs C" means the amounts required to fund energy charges for banked water services authorized to be funded by the District. A-
"Annual Special Tax Requirement" means Annual Special Tax Requirement A, Annual Special Tax Requirement B, Annual Special Tax Requirement C or the combination thereof in any Fiscal Year. "Annual Special Tax Requirement A" means that amount with respect to the District determined by the Council or designee as required in any Fiscal Year to pay: () the Administrative Expenses, (2) the Annual Services Costs A, (3) any amount required to establish or replenish any reserve or replacement fund established in connection with Annual Services Costs A, and (4) reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year. "Annual Special Tax Requirement 8" means that amount with respect to the District determined by the Council or designee as required in any Fiscal Year to pay: () the Annual Services Costs B, (2) any amount required to establish or replenish any reserve or replacement fund established in connection with Annual Services Costs B, and (3) reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year. "Annual Special Tax Requirement C" means that amount with respect to the District determined by the Council or designee as required in any Fiscal Year to pay: () the Annual Services Costs C, (2) any amount required to establish or replenish any reserve or replacement fund established in connection with Annual Services Costs C, (3) reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year and, (4) less a credit for funds available, if any, to reduce the annual Special Tax C, as determined by the District Administrator. "Assessor's Data" means Acreage or other Parcel information contained in the records of the County Assessor. "Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned Assessor's Parcel number. "Assessor's Parcel Map" means an official map of the Assessor of the County designating parcels by Assessor's Parcel number. "Assigned Special Tax 8" means the Special Tax B determined in accordance with Section IV below, that can be levied in any Fiscal Year on any Assessor's Parcel of Taxable Property. "Backup Special Tax B" means the Special Tax applicable to each Assessor's Parcel of Residential Property, as determined in accordance with Section IV below. "City" means the City of Palmdale, County of Los Angeles. "Council" means the City Council of the City, acting as the legislative body of the District. "County" means the County of Los Angeles, California. "Developed Property" means for each Fiscal Year, all Taxable Property for which a certificate of occupancy was issued prior to May of the Fiscal year preceding the Fiscal Year for which the Special Tax is being calculated. "District" means the City of Palmdale Community Facilities District No. 6- {Joshua Ranch Water Supply and Maintenance Services). A-2
"District Administrator" means an official of the City, or designee or agent or consultant, responsible for determining the Annual Special Tax Requirement and providing for the levy and collection of Special Taxes each Fiscal Year. "Exempt Property" means all property located within the boundaries of the District which is exempt from the Special Tax pursuant to Section VI below. "Expected Lot Counts" means the total expected number of Lots of Taxable Property expected within the District, as shown in Attachment. "Final Map" means a final map, or portion thereof, approved by the City pursuant to the Subdivision Map Act (California Government Code Section 6640 et seq.) that creates individual lots for which building permits may be issued. The term "Final Map" shall not include any parcel map or subdivision map or portion thereof that does not create individual lots for which a building permit may be issued including parcels that are designated as a remainder parcel for future subdivision. "Finance Director" means the official of the City who is the chief financial officer or other comparable officer of the City or designee thereof. "Fiscal Year" means the period from July st of any calendar year through June 30th of the following calendar year. "Lot" means an Assessor's Parcel of Residential Property created by the recordation of a Final Map. "Maximum Special Tax A" means the maximum Special Tax A authorized for levy in any Fiscal Year that may apply to Taxable Property as described in Section IV. "Maximum Special Tax B" means the maximum Special Tax B authorized for levy in any Fiscal Year that may apply to Taxable Property as described in Section IV. "Maximum Special Tax C" means the maximum Special-Tax C authorized for levy in any Fiscal Year that may apply to Taxable Property as described in Section IV. "Property Owner Association Property" means any property within the boundaries of the District owned in fee or by easement, or irrevocably dedicated to, a property owner association, including any master or sub-association, as of January of the prior Fiscal Year. However, notwithstanding the above, any of such property which constitutes the "pad-area" located directly under a residential or non-residential building shall not be considered Property Owner Association Property. "Proportionately" means that the ratio of the actual Special Tax levied in any Fiscal Year to the Maximum Special Tax authorized to be levied in that Fiscal Year is equal for all Assesso(s Parcels. "Public Property" means property within the boundaries of the District owned by, irrevocably offered or dedicated to, or for which an easement for purposes of public or private road right-of-way making the property unusable for any other purpose has been granted to the federal government, the State of California, the County, the City, or any local government or other public agency. "Residential Property" means all Assessor's Parcels for which all or a portion of the Assessor's Parcel is intended to be developed with residential structure(s). "Special Tax(es)" means Special Tax A, Special Tax B, Special Tax Cor the combination thereof in any Fiscal Year. A-3
"Special Tax A" means the amount levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Annual Special Tax Requirement A. "Special Tax 8" means the amount levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Annual Special Tax Requirement B. "Special Tax C" means the amount levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Annual Special Tax Requirement C. "Taxable Property" means, for Special Tax A and Special Tax B, all Residential Property located within the boundaries of the District which is not otherwise Exempt Property. Taxable Property means, for Special Tax C, all Undeveloped Property located within the boundaries of the District which is not otherwise Exempt Property. "Undeveloped Property" means for each Fiscal Year, all Taxable Property for which a certificate of occupancy was not issued prior to May of the Fiscal year preceding the Fiscal Year for which the Special Tax is being calculated. II. DETERMINATION OF TAXABLE PARCELS Each Fiscal Year, the District Administrator shall determine the valid Assessor's Parcels for the current Fiscal Year for all Taxable Property within the District. If any Assessor's Parcels are no longer valid from the previous Fiscal Year, the District Administrator shall determine the new Assessor's Parcel(s) that are in effect for the current Fiscal Year. To the extent Assessor's Parcels of Taxable Property are subdivided, consolidated or otherwise reconfigured, the Special Tax rates shall be assigned to the new Assessor's Parcels pursuant to Section IV. Ill. ANNUAL SPECIAL TAX- METHOD OF APPORTIONMENT All Taxable Property shall be subject to a Special Tax defined as follows. Annual Special Tax A Special Tax A shall be levied each Fiscal Year by the District Administrator. The Annual Special Tax Requirement A shall be apportioned to each Assessor's Parcel of Taxable Property within the District by the method shown below. First. Determine the Annual Special Tax Requirement A. Second. Levy the Special Tax A on each Assessor's Parcel of Taxable Property, Proportionately, up to the Maximum Special Tax A described in Section IV to satisfy the Annual Special Tax Requirement A. Annual Special Tax B Special Tax B shall be levied each Fiscal Year by the District Administrator. The Annual Special Tax Requirement B shall be apportioned to each Assessor's Parcel of Taxable Property within the District by the method shown below. First. Determine the Annual Special Tax Requirement B. Second. Levy the Special Tax B on each Assessor's Parcel of Taxable Property, Proportionately, up to the Maximum Special Tax B described in Section IV to satisfy the Annual Special Tax Requirement B. A-4
Annual Special Tax C Special Tax C shall be tevied each Fiscal Year by the District Administrator. The Annual Special Tax Requirement C shall be apportioned to each Assessor's Parcel of Taxable Property within the District by the method shown below. First. Determine the Annual Special Tax Requirement C. Second. Levy the Special Tax C on each Assessor's Parcel of Undeveloped Property, Proportionately, up to the Maximum Special Tax C described in Section IV to satisfy the Annual Special Tax Requirement C. IV. MAXIMUM SPECIAL TAX - Maximum Special Tax A The Maximum Special Tax A that may be levied in Fiscal Year 206/7 for each Assessor's Parcel is shown in Table. TABLE MAXIMUM SPECIAL TAX A RATES FISCAL YEAR 206/7 Property Type Rate Per Developed Property $55.6 Lot Undeveloped Property $55.6 Expected Lot Counts On each July, commencing on July, 207, the Maximum Special Tax A shah increase by the lesser of 3% or the positive percentage change in the Consumer Price.Index (All Urban Consumers All Items-Los Angeles/Riverside/Orange County) for the unadjusted twelve month period ending in February of the prior calendar year. Further, notwithstanding the above, under no circumstances will the Special Tax A levied in any Fiscal Year against any Assessor's Parcel of Residential Property for which an occupancy permit for private residential use has been issued be increased by more than ten percent above the amount that would have been levied in that Fiscal Year had there never been any such delinquency or default by the owner(s) of any other Assessor's Parcel within the District. Maximum Special Tax B The Maximum Special Tax B that may be levied in any Fiscal Year for each Assessor's Parcel classified as Residential Property shall be the greater of (i) the amount derived by application of the Assigned Special Tax B or (ii) the amount derived by application of the Sackup Special Tax B. The Assigned Special Tax that may be levied in Fiscal Year 206/7 for each Assessor's Parcel is shown in Table 2. TABLE 2 ASSIGNED SPECIAL TAX B RATES FISCAL YEAR 206/7 Rate Per $949.2 Lot $949.2 Ex ected Lot Counts A-5
The Backup Special Tax B for an Assessor's Parcel of Residential Property shall equal $2,293.75 per Acre. On each July, commencing on July, 207, the Maximum Special Tax B shall increase by the lesser of 3o/o or the positive percentage change in the Consumer Price Index (All Urban Consumers All Items-Los Angeles/Riverside/Orange County) for the unadjusted twelve month period ending in February of the prior calendar year. Further, notwithstanding the above, under no circumstances will the Special Tax 8 levied in any Fiscal Year against any Assesso(s Parcel of Residential Property for which an occupancy permit for private residential use has been issued be increased by more than ten percent above the amount that would have been levied in that Fiscal Year had there never been any such delinquency or default by the owner(s) of any other Assessor's Parcel within the District. Maximum Special Tax C The Maximum Special Tax C that may be levied in Fiscal Year 206/7 for each Assessor's Parcel of Undeveloped Property is shown in Table 3. TABLE 3 MAXIMUM SPECIAL TAX CRATES FISCAL YEAR 206/7 Rate $293.36 On each July, commencing on July, 207, the Maximum Special Tax C shall increase by the lesser of 3o/o or the positive percentage change in the Consumer Price Index (AU Urban Consumers All Items-Los Angeles/Riverside/Orange County) for the unadjusted twelve month period ending in February of the prior calendar year. V. FORMULA FOR PREPAYMENT OF SPECIAL TAX OBLIGATIONS The Special Tax may not be prepaid. VI. EXEMPTIONS Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Taxes shall be levied on up to 265.992 Acres of Public Property or Property Owner Association Property. Tax-exempt status will be assigned by the District Administrator in the chronological order according to the date of dedication to a public agency or property owner's association in which property becomes Public Property or Property Owner Association Property. However, should an Assessor's Parcel no longer be classified as Public Property or Property Owner Association Property its tax-exempt status will be revoked. Public Property or Property Owner Association Property that is not exempt from the Special Tax under this section shall be subject to the levy of the Special Tax and shall be taxed Proportionately in accordance with Section Ill and the applicable Special Taxes. _ VII. INTERPRETATION OF RATE AND METHOD OF APPORTIONMENT The Council reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportionment of the Special Taxes. In addition, the interpretation and application of any section of this document shan be at the Council's discretion. A-6
VIII. MANNER AND DURATION OF SPECIAL TAX The Special Taxes shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided that the City may directly bill the Special Taxes, may collect the Special Taxes at a different time or in a different manner if needed to meet the financial obligations of the District, and may collect delinquent Special Taxes through foreclosure or other available methods. Special Tax A shall continue to be levied and collected within the District to fund the Annual Special Tax Requirement A in perpetuity. Special Tax B shall continue to be levied and collected within the District to fund the Annual Special Tax Requirement 8; however, in no event shall the Special Tax B be levied after Fiscal Year 2077/78. Special Tax C shall continue to be levied and collected within the District to fund the Annual Special Tax Requirement C until there is no Undeveloped Property remaining in the District; however in no event shall the Special Tax C be levied after Fiscal Year 2077/78. IX. APPEAL OF SPECIAL TAX LEVY 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 District Administrator not later than one calendar year after having paid the Special Tax that is disputed. The District Administrator shall promptly review the appeal and, if necessary, consider written and oral evidence presented by the property owner regarding the amount of the Special Tax, and decide the appeal If the property owner disagrees with the District Administrator's decision relative to the appeal, the property owner may then fife a written appeal with the City Council whose subsequent decision shall be binding. If the decision of the District Administrator (if the appeal is not filed with the City Council) or the City Council (if the appeal is filed with the City Council) requires the Special Tax to be modified or changed in favor of the property owner, no cash refund shall be made for prior years' Special Tax levies. but an adjustment shah be made to the next Special Tax levy(ies). This procedure shall be exclusive and its exhaustion by any property owner shall be a condition precedent to filing any legal action by such owner. ATTACHMENT Expected Lot Counts for Assessor's Parcels ParceiiD 2 3 4 5 6 7 8 9 0 2 Assessor's Parcel 300-002-079 3206-064-00 3206-064-002 3206-064-003 3206-064-004 3206-064-005 3206-064-006 3206-064-007 3206-064-008 3206-064-009 3206-064-0 0 3206-064-0 Expected Lot Count 23 A-7
ParceiiD 3 4 5 6 7 8 9 20 2 22 23 24 25 26 27 28 29 30 3 32 33 34 35 36 37 38 39 40 4 42 43 44 45 46 47 48 49 50 5 52 53 54 55 56 57 58 59 60 6 62 63 Assessor's -Parcel 3206-064-02 3206-064-03 3206-064-04 3206-064-05 3206-064-06 3206-064-07 3206-064-08 3206-064-09 3206-064-020 3206-064-02 3206-064-022 3206-064-023 3206-064-024 3206-064~025 3206-064-026 3206-064-027 3206-064-028 3206-064-029 3206-064-030 3206-064-03 3206-064-032 3206-064-033 3206-064-034 3206-064-035 3206-064-036 3206-064-037 3206-064-038 3206-064-039 3206-064-040 3206-064-04 3206-064-042 ~206-064-043. 3206-064-044 3206-065-00 3206-065-002 3206-065-003 3206-065-004 3206-065-005 3206-065-006 3206-065-007 3206-065-008 3206-065-009 3206-065-0 0 3206-065-0 3206-065-02 3206-065-03 3206-065-04 3206-065-05 3206-065-06 3206-065-07 3206-065-08 A-8 Expected Lot Count.
ParceiiD 64 65 66 67 68 69 70 7 72 73 74 75 76 77 78 79 80 8 82 83 84 85 86 87 88 89 90 9 92 93 94 95 96-97 98 99 00 0 02 03 04 05 06 07 08 09 0 2 3 4 Assessor's Parcel 3206-065-09 3206-065-020 3206-065-02 3206-066-00 3206-066-002 3206-066-003 3206-066-004 3206-066-005 3206-066-006 3206-066-007 3206-067-00 3206-067-002 3206-067-003 3206-067-004 3206-067-005 3206-067-006 3206-067-007 3206-067-008 3206-067-009 3206-067-00 3206-067-0 3206-067-02 3206-067-03 3206-067-04 3206-067-05 3206-067-06 3206-067-07 3206-067-08 3206-067-09 3206-067-020-3206-067-02 3206-067-022 3206-067-023 3206-067-024 3206-067-025 3206-067-026 3206-067-027 3206-067-028 3206-067-029 3206-067-030 3206-067-03 3206-067-032 3206-067-033 3206-067-034 3206-067-035 3206-067-036 3206-067-037 3206-067-038 3206-067-039 3206-067-040 3206-07-00 A-9 Expected Lot Count
ParceiiD 5 6 7 8 9 20 2 22 23 24 25 26 27 28 29 30 3 32 33 34 35 36 37 38 39 4 42 43 44 45 46 47 48 49 50 5 52 53 54 55 56 57 58 59 60 6 62 63 64 65 66 Assessor's Parcel 3206-07-002 3206-07-003 3206-07-004 3206-07-005 3206-07-006 3206-07-007 3206-07-008 3206-07-009 3206-07-00 3206-07-0 3206-07-02 3206-07-03 3206-07-04 3206-07-05 3206-07-06 3206-07-07 3206-07-08 3206-07-09 3206-07-020 3206-07-02 3206-07-022 3206-07-023 3206-07-024 3206-07-025 3206-07-026 3206-07-028 3206-07-029 3206-07-030 3206-07-03 3206-07-032 3206-07-033 3206-07-034 3206-07-035 3206-07-036 3206-07-037 3206-07-038 3206-07-039 3206-07-040 3206-07-04 3206-07-042 3206-07-043 3206-07-044 3206-072-00 3206-072-002 3206-072-003 3206-072-004 3206-072-005 3206-072-006 3206-072-007 3206-072-008 3206-072-009 A-0 Expected Lot Count
ParceiiD 67 68 69 70 7 72 73 74 75 76 77 78 79 80 8 82 83 84 85 86 87 88 89 90 9 92 93 94 95 Total Assessor's Parcel. 3206-072-00 3206-072-0 3206-072-02 3206-072-03 3206-072-04 3206-072-05 3206-072-06 3206-073-00 3206-073-002 3206-073-003 3206-073-004 3206-073-005 3206-073-006 3206-073-007 3206-073-009 3206-073-07 3206-073-08 3206-073-09 3206-073-020 3206-073-02 3206-073-022 3206-073-023 3206-073-024 3206-073-025 3206-073-026 3206-073-029 3206-07 4-008 3206-07 4-009 3206-074-00 A- Expected Lot Count 4 6 7.JHL 528
CITY OF PALMDALE COUNTY OF LOS ANGELES, CALIFORNIA RESOLUTION NO. CC 206-08 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALMDALE CALLING SPECIAL ELECTION WHEREAS, on this date, this City Council adopted Resolution No, CC 206-020 entitled "A Resolution of the City Council of the City of Palmdale of Formation of the City of Palmdale Community Facilities District No. 6- (Joshua Ranch Water Supply and Maintenance Services), Authorizing the Levy of a Special Tax Within the District and Preliminarily Establishing an Appropriations Limit for the District" (the "Resolution of Formation"), ordering the formation of the City of Palmdale Community Facilities District No. 6~ (Joshua Ranch Water Supply and Maintenance Services) (the "District"), authorizing the levy of a special tax on property within the District and preliminarily establishing an appropriations limit for the District; WHEREAS, pursuant to the provisions of the Resolution of Formation, the propositions of the levy of said special tax and the establishment of the appropriations limit shall be submitted to the qualified electors of the District as required by the Palmdale Special Tax District Financing Codes constituting Chapter 3.46 of the Palmdale Municipal Code (the "Code"). ~" ~~-~~ NOW, THEREFORE, BE IT -y~jb~"'t~e,~ity Council of the City of Palmdale as follows: \%- ;;, ' Section. Pursuant to Sections 53326 and 53325.7 of the California Government Code, as incorporated by reference into the Code, the issues of the levy of said special tax and the establishment of said appropriations limit shall be submitted to the qualified electors of the District at an election called therefor as provided below. Section 2. As authorized by Section 53353.5 ofthe California Government Code, as incorporated by reference into the Code, the two propositions described in Section above shall be combined into a single ballot measure, the form of which is attached -hereto as Exhibit "A" and by this reference incorporated herein. Said form of ballot is hereby approved. Section 3. This City Council hereby finds that fewer than 2 persons have been registered to vote within the territory of the District for each of the ninety (90) days preceding the close of the public hearing heretofore conducted and concluded by this City Council for the purposes of these proceedings. Accordingly, and pursuant to Section 53326 of the California Government Code, as incorporated by reference into the Code, this City Council finds that for purposes of these proceedings the qualified _«,i_
electors are the landowners within the District and that the vote shall be by said landowners or their authorized representatives, each having one vote for each acre or portion thereof such landowner owns in the District as of the close of the public hearing. Section 4. This City Council hereby calls a special election to consider the measures described in Section 2 above, which election shall be held in the City Council Chambers immediately following adoption of this Resolution. The City Clerk is hereby designated as the official to conduct said election. It is hereby acknowledged that the City Clerk has on file a copy of the Resolution of Formation, a copy of the map of the proposed boundaries of the District, and a sufficient description to allow the City Clerk to determine the boundaries of the District. The voted ballots shall be returned to the City Clerk immediately following the adoption of this Resolution; and when both. of the qualified voters have voted the election shall be closed. Section 5. Pursuant to Section 53327 of the California Government Code, as incorporated by referenced into the Code, the election shall be conducted by mail or hand-delivered ballot pursuant to the California Elections Code, and as otherwise permitted by the Code. Section 6. This City Council acknowledges that the City Clerk has caused to be delivered to each of the two qualified electors of the District a bagtjn the form set forth in Exhi?it "A" hereto. Eac_h b.allot in_dicates the numbe~ Qf~~~)o be voted by the respectve landowner to whch t pertains.,,;;-.,"'~j;it,,.~.., :'v,~\s&t:',,.. '! Each ballot was accompanied by all supplies- and written instructions necessary for the use and return of the ballot. The envelope to be used to return th~ ballot was enclosed with the ballot, had the return postage prepaid, and contained the following: (a) the name and address of the landowner, (b) a declaration, under penalty of perjury, stating that the voter is the owner of record or authorized representative of the landowner entitled to vote and is the person whose name appears on the envelope, (c) the printed name, signature and address of the voter, (d) the date of signing and place of execution of the declaration pursuant to clause (b) above, and (e) a notice that the envelope contains an official ballot and is to be opened only by the canvassing board. Analysis and arguments with respect to the ballot measures have been waived by the voters in petitions to form the District, as permitted in Section 53327 of the California Government Code, as incorporated by referenced into the Code. Section 7. The City Clerk shall accept the ballots of the two qualified electors in the City Council Chambers upon and prior to the adoption of this Resolution, whether said ballots be personally delivered or received by mail. The City Clerk shall have available ballots which may be marked at said location on the election day by the qualified electors. -2-
Section 8. This City Council hereby further finds that the provision of Section 53326 of the California Government Code, as modified and incorporated by referenced into the Code, requiring a minimum of 45 days following the adoption of the Resolution of Formation to elapse before said special election is for the protection of the qualified electors of the District. The ballots to be executed by the qualified electors of the District contain waivers of the time for said special election to expedite the process of formation of the District and waiving any requirement for ballot measure analysis and arguments in connection with the election. Accordingly, this City Council finds and determines that the two qualified electors have been fully apprised of and have agreed to the shortened time for the election and waiver of ballot measure analysis and arguments, and have thereby been fully protected in these proceedings. This City Council also finds and determines that the City Clerk has concurred in the shortened time for the election. Section 9. This Resolution shall take effect upon its adoption. PASSED, APPROVED and ADOPTED this 3rd day of February, 206 by the following vote: AYES: ~- ~ ~~----------------- NOES: ~\~"]+... ~~~r(:~) r0'~f~)-~-~~- ~_}c-_ -------------- ABSTAIN: ~_-_;_ABSENT: ATTEST: James C. Ledford, Jr., Mayor Rebecca J. Smith, City Clerk 6007.28:J3746 /20/6-3-
EXHIBIT A CITY OF PALMDALE COMMUNITY FACILITIES DISTRICT NO. 6- (JOSHUA RANCH WATER SUPPLY AND MAINTENANCE SERVICES) OFFICIAL BALLOT Special Tax Election (February 3, 206) This ballot is for a special, landowner election. You must return this ballot in the enclosed postage paid envelope to the office of the City Clerk of the City of Palmdale no later than immediately after adoption on February 3, 206 of the resolution of the City Council caning said election, either by mail or in person. The City Clerk's office is located at 38300 North Sierra Highway, Palmdale, California 93550. To vote, mark a cross (X) on the voting line after the word "YES" or after the word "NO". All marks otherwise made are forbidden. All distinguishing marks are forbidden and make the ballot void. If you wrongly mark, tear, or deface this ballot, return it to the City Clerk of the City of Palmdale and obtain another. BALLOT MEASURE: Shall a special tax payable solely from lands within the City of Palmdale Community Facilities District No. 6- (Joshua Ranch Water Supply and Maintenance Services} (the "District") be levied annually upon lands within the District to pay for the costs of the water rights and related costs, and costs of the services, to be funded by the District, and the costs of the City in administering the District, and shall the annual appropriations limit of the District be established in the amount of $5,000,000? Yes: No: By execution in the space provided below, you also indicate your waiver of the time limit pertaining to the conduct of the election and any requirement for analysis and arguments with respect to the ballot measure, as such waivers are described and permitted by Section 53326(a) and 53327(b) of the California Government Code, which Sections are incorporated by reference into the Palmdale Special Tax District Financing Code. Number of Votes: Property Owned by Property Owner: Property Owner: A-
CITY OF PALMDALE COUNTY OF LOS ANGELES, CALIFORNIA RESOLUTION NO. CC 206-09 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALMDALE DECLARING RESULTS OF SPECIAL ELECTION AND DIRECTING RECORDING OF NOTICE OF SPECIAL TAX LIEN WHEREAS, in proceedings heretofore conducted by this City Council pursuant to the Palmdale Special Tax District Financing Code, constituting Chapter 3.46 of the Palmdale Municipal Code (the "Code'~), this City Council on this date adopted Resolution No. CC 206-08 entitled "A Resolution of the City Council of the City of Palmdale Calling Special Election", calling for a special election of the qualified electors within the City of Palmdale Community Facilities District No. 6- (Joshua Ranch Water Supply and Maintenance Services) (the "District"); and WHEREAS, pursuant to the terms of said Resolution, which are by this reference incorporated herein, the special election was held on this date, and the City Clerk has on file a Canvass and Statement of Results of Election, a copy of which is attached hereto as Exhibit "A"; and WHEREAS, this City Council has reviewed!b~,~ yanvass and Statement of Results of Election and hereby approves~it. p S){)~; ~.. NOW, THEREFORE, BE IT ~A~kWED by the City Council of the City of Palmdale as follows: \( ' - Section. The issues presented at the special election were the levy of a special tax within the District to be levied in accordance with the rate and method of apportionment heretofore approved by this City Council by its Resolution No. CC 206~ 020 adopted this date entitled "A Resolution of the City Council of the City of Palmdale of Formation of the City of Palmdale Community Facilities District No. 6- (Joshua Ranch Water Supply and Maintenance Services), Authorizing the Levy of a Special Tax Within the District and Preliminarily Establishing an Appropriations Limit for the District," and the approval of an annual appropriations limit of not to exceed $5,000,000 pursuant to said Resolution. Section 2. Pursuant to the Canvass and Statement of Results of Election on file with the City Clerk, the issues presented at the special election were approved by the qualified electors of the District by all of the votes cast at the special election.
Section 3. Pursuant to said voter approval, the District is hereby declared to be fully formed with the authority to levy special taxes as heretofore provided in these proceedings and in the Code. Section 4. It is hereby found that all prior proceedings and actions taken by this City Council with respect to the District were valid and in conformity with the Code. Section 5. The City Clerk is hereby directed to execute and cause to be recorded in the office of the County Recorder of the County of Los Angeles a notice of special tax lien in the form required by the Code, sajd,recording to occur no later than fifteen days following adoption by the City Qqun,ciJJ\;~this Resolution. \? \:4)'~ :,Jl '.!' -2-
Section 6. This Resolution shall take effect upon its adoption. PASSED, APPROVED and ADOPTED this 3rd day of February, 206 by the following vote: AYES: ABSTAIN: ATTEST: James C. Ledford, Jr~, Mayor Rebecca J. Smith, City Clerk Approved as to form: 6007.28:J3747 /20/6-3-
EXHIBIT A CANVASS AND STATEMENT OF RESULT OF ELECTION CITY OF PALMDALE Community Facilities District No. 6- (Joshua Ranch Water Supply and Maintenance Services) I hereby certify that on February 3, 206, canvassed the returns of the election held on February 3, 206, in the City of Palmdale Community Facilities District No. 6- (Joshua Ranch Water Supply and Maintenance Services) and the total number of ballots cast in said District and the total number of votes cast for and against the measure are as follows and the totals as shown for and against the measure are full true and correct: City of Palmdale Community Facilities District No. 6- (Joshua Ranch Water Supply and Maintenance Services) Special Tax Election, February 3, 206. Qualified Landowner Votes Votes Cast YES NO BALLOT MEASURE: Shall a special tax payable solely from lands within the City of Palmdale Community Facilities District No. 6- (Joshua Ranch Water Supply and Maintenance Services) (the "Districf') be levied annually upon lands within the District to pay for the costs of the water rights and related costs, and costs of the services, to be funded by the District, and the costs of the City in administering the District, and shall the annual appropriations limit of the District be established in the amount of $5,000,000? IN WITNESS WHEREOF, I HAVE HEREUNTO SET MY HAND this 3rd day of February, 206. By: City Clerk, City of Palmdale A-
CITY OF PALMDALE COUNTY OF LOS ANGELES, CALIFORNIA ORDINANCE NO. 48 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PALMDALE, CALIFORNIA LEVYING SPECIAL TAXES WITHIN CITY OF PALMDALE COMMUNITY FACILITIES DtsTRtcT NO. r6- (JOSHUA RANCH WATER SUPPLY AND MAINTENANCE SERVICES) WHEREAS, on January 6, 206, this City Council adopted Resolution No. CC 206-00 entitled "A Resolution of the City Council of the City of Palmdale Declaring lts lntention to Establish a Community Facilities District and to Authorize the Levy of Special Taxes Therein - Joshua Ranch Water Supply and Maintenance Services" stating its intention to establish the City of Palmdale Community Facilities District No. l6- (Joshua Ranch Water Supply and Maintenance Services) (the "District") pursuant to the Palmdale Special Tax District Financing Code, constituting Chapter 3.46 of the Palmdale Municipal Code (the "Code"), to provide funds to pay the costs of certain water rights and related costs, and costs of certain Rights and Related Costs" and the "Services," services (the "Water, as described therein; WHEREAS, notice was intention of this City Council to and Related Costs and cosis of form by the Code relative to the and to fund costs of the Water Rights WHEREAS, on February 3, 206, this City Council has held a noticed public hearing as required by Code relative to the determination to proceed with the formation of the District and the rate and method of apportionment of the special tax to be levied within the District to fund costs of the Water Rights and Related Costs and costs of the Services; WHEREAS, at said hearing all persons desiring to be heard on all matters pertaining to the formation of the District and the levy of said special taxes were heard, substantial evidence was presented and considered by this City Council and a full and fair hearing was held; WHEREAS, subsequent to said hearing, this City Council adopted Resolution No CC206-020 entitled "A Resolution of the City Council of the City of Palmdale of Formation of City of Palmdale Community Facilities Diskict No. 6- (Joshua Ranch Water Supply and Maintenance Services), Authorizing the Levy of a Special Tax Within the District and Preliminarily Establishing an Appropriations Limit for the District" (the "Resolution of Formation"), and Resolution No. CC 206-08 entitled "A Resolution of the City Council of the City of Palmdale Calling Special Election", which resolutions established the District, authorized the levy of a special tax with the District, and called
an election within the District on the proposition of levying a special tax on property in, and establishing an appropriations limit for, the District, respectively; and WHEREAS, an election was held within the District in which the eligible landowner electors approved said propositions by more than the two{hirds vote required by the Code. THE CITY COUNCIL OF THE CITY OF PALMDALE ORDAINS AS FOLLOWS: SECTION. By the passage of this Ordinance this City Council hereby authorizes and levies special taxes within the District pursuant to California Government Code Sections 53328 and 53340, as such sections are incorporated by reference into the Code, at the rate and in accordance with the method of apportionment set forth in Exhibit A to the Resolution of Formation (the "Rate and Method of Apportionment"). The special taxes are hereby levied commencing in fiscal year 206-207 and in each fiscal year thereafter. SECTION 2. The Finance Manager of the City is hereby authorized and directed each fiscal year to determine the specific special tax rate and amount to be levied for the next ensuing fiscal year for each parcel of real property within the District, in the manner and as provided in the Rate and Method of Apport onment. SECTION 3. Properties or entities of shall be exempt from any levy of the and Method of Apportionment. ln no parcel within the District in excess of of Apportionment. federal or local governments to the extent set forth in the Rate the special taxes be levied.on any tax specified in the Rate and Method SECTION 4. All of the of the special tax shall be used as provided for in the Code, the Rate and Method of Apportionment, and in the Resolution of Formation including, but not limited to, the payment of the costs of the City in administering the District and the costs of collecting and administering the special tax. SECTION 5. The special taxes shall be collected from time to time as necessary to meet the financial obligations of the District on the secured real property tax roll in the same manner as ordinary ad valorem taxes are collected. The special taxes shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes. ln addition, the provisions of Section 53356. of the California Government Code, as incorporated by referenced into the Code, shall apply to delinquent special tax payments. The Finance Manager is hereby authorized and directed to provide all necessary information to the auditor/tax collector of the County of Los Angeles and to othen ise take all actions necessary in order to effect proper billing and collection of the special tax, so that the special tax shall be levied and collected in sufficient amounts and at the times necessary to satisfy the financial obligations of the District in each fiscal year.