HomeMy WebLinkAboutOrd 767 ORDINANCE NO. 767
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CATHEDRAL
CITY ACTING AS THE LEGISLATIVE BODY FOR IMPROVEMENT
AREA NO. 9 OF THE CITY OF CATHEDRAL CITY COMMUNITY
FACILITIES DISTRICT NO. 2006-1 (LAW ENFORCEMENT, FIRE,-
PARAMEDIC AND PARK MAINTENANCE SERVICES) AUTHORIZING
THE LEVY OF A SPECIAL TAX
WHEREAS, on July 22, 2015, the City Council (the "Council") of the City of
Cathedral City, California (the "City") adopted Resolution No. 2015-39 stating its
intention to form the Improvement Area No. 9 of the City of Cathedral City Community
Facilities District No. 2006-1 (Law Enforcement, Fire, Paramedic and Park Maintenance
Services) (the "District") pursuant to the Mello-Roos Community Facilities Act of 1982,
as amended, (the "Act"); and
WHEREAS, notice was published as required by law relative to the intention of
the Council to form the District; and
WHEREAS, on August 26, 2015 this Council held a noticed public hearing as
required by law relative to the determination to proceed with the formation of the District
and the rate and method of apportionment and manner of collection of the special tax to
be levied within the District to finance certain public services; and
WHEREAS, at said hearing all persons desiring to be heard on all matters
pertaining to the formation of the District were heard and a full and fair hearing was
held; and
WHEREAS, the Council subsequent to said hearing adopted Resolution No.
2015-46 (the "Resolution of Formation") on August 26, 2015 determining the validity of
prior proceedings relative to the formation of the District and establishing the District;
and
WHEREAS, the Council subsequent to said hearing adopted Resolution No.
2015-47 which called an election within the District for August 26, 2015 on the
proposition of levying a special tax; and
WHEREAS, the Council subsequent to said hearing adopted Resolution No.
2015-48 on August 26, 2015 which held an election within the District and canvassed
the results in which the eligible electors approved by more than two-thirds vote the
proposition of levying a special tax;
NOW, THEREFORE, BE IT ORDAINED, by the City Council of the City of
Cathedral City as follows:
Section 1. A special tax is levied within the boundaries of the District pursuant
to the formula set forth in Exhibit "A" attached hereto and incorporated by reference in
an amount necessary to finance a portion of the cost of providing police protection, fire
protection/paramedic and park maintenance services that are in addition to those
provided in the territory within the District prior to the formation of the District.
Section 2. This legislative body is hereby further authorized to provide, by
resolution adopted as provided in Section 53340 of the Act, for the levy of the special
tax in the then current tax year or future tax years, except that the special tax rates to be
levied shall not exceed the maximum rates set forth in Exhibit "A".
Section 3. All of the collections of the special tax shall be used as provided for
in the Act and the Resolution of Formation.
Section 4. The above authorized special tax shall be collected in the same
manner as ordinary ad valorem taxes are collected and shall be subject to the same
penalties and the same procedure and sale in cases of delinquency and provided for ad
valorem taxes.
Section 5. The Mayor shall sign this ordinance and the City Clerk shall attest
to such signature. The City Clerk is directed to cause the title and summary or text of
the this ordinance, together with the vote thereon, to be published within fifteen (15)
days after its passage at least once in a newspaper of general circulation published and
circulated within the territorial jurisdiction of the City, and to post at the main office of the
City a certified copy of the full text of the adopted ordinance along with the names of the
Council Members voting for and against the ordinance.
Section 6. This ordinance relating to the levy of the special tax takes effect
and shall be in force from and after 30 days from the date of final passage. A copy of
this ordinance shall be transmitted to the Clerk of the Board of Supervisors of Riverside
County, the Assessor and the Treasurer-Tax Collector of Riverside County.
Section 1. A special tax is levied within the boundaries of the District pursuant
to the formula set forth in Exhibit "A" attached hereto and incorporated by reference in
an amount necessary to finance a portion of the cost of providing police protection, fire
protection/paramedic and park maintenance services that are in addition to those
provided in the territory within the District prior to the formation of the District.
Section 2. This legislative body is hereby further authorized to provide, by
resolution adopted as provided in Section 53340 of the Act, for the levy of the special
tax in the then current tax year or future tax years, except that the special tax rates to be
levied shall not exceed the maximum rates set forth in Exhibit "A".
Section 3. All of the collections of the special tax shall be used as provided for
in the Act and the Resolution of Formation.
Section 4. The above authorized special tax shall be collected in the same
manner as ordinary ad valorem taxes are collected and shall be subject to the same
penalties and the same procedure and sale in cases of delinquency and provided for ad
valorem taxes.
Section 5. The Mayor shall sign this ordinance and the City Clerk shall attest
to such signature. The City Clerk is directed to cause the title and summary or text of
the this ordinance, together with the vote thereon, to be published within fifteen (15)
days after its passage at least once in a newspaper of general circulation published and
circulated within the territorial jurisdiction of the City, and to post at the main office of the
City a certified copy of the full text of the adopted ordinance along with the names of the
Council Members voting for and against the ordinance.
Section 6. This ordinance relating to the levy of the special tax takes effect
and shall be in force from and after 30 days from the date of final passage. A copy of
this ordinance shall be transmitted to the Clerk of the Board of Supervisors of Riverside
County, the Assessor and the Treasurer-Tax Collector of Riverside County.
PASSED, APPROVED and ADOPTED this 23rd day of September, 2015 by the
following votes:
AYES: Councilmembers Aguilar, Carnevale and Kaplan; Mayor Pro Tem
Pettis and Mayor Henry
NOES: None
#7416
ayor
ATTEST:
' y erk
EXHIBIT A
RATE AND METHOD OF APPORTIONMENT
RATE AND METHOD OF APPORTIONMENT FOR
IMPROVEMENT AREA NO. 9 OF
COMMUNITY FACILITIES DISTRICT NO. 2006-1
(DESERT BLOOM)
OF THE CITY OF CATHEDRAL CITY
A Special Tax as hereinafter defined shall be levied on all Assessor's Parcels in Improvement Area
No.9("IA No.9")of Community Facilities District No.2006-1 of the City of Cathedral City("CFD
No.2006-1")and collected each Fiscal Year commencing in Fiscal Year 2015-2016,in an amount
determined by the Council through the application of the appropriate Special Tax for"Developed
Property"as described below. All of the real property in IA No.9,unless exempted by law or by the
provisions hereof,shall be taxed for the purposes,to the extent and in the manner herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre" or "Acreage" means the land area of an Assessor's Parcel as shown on an
Assessor's Parcel Map,or if the land area is not shown on an Assessor's Parcel Map,the land
area shown on the applicable final map, parcel map, condominium plan, or other recorded
County parcel map.
"Act"means the Mello-Roos Community Facilities Act of 1982,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 IA No.9:the costs of computing the Special Taxes
and preparing the annual Special Tax collection schedules(whether by the City or designee
thereof or both); the costs of collecting the Special Taxes (whether by the County or
otherwise);the costs to the City,IA No.9 or any designee thereof of complying with City or
IA No. 9 disclosure requirements;the costs associated with responding to public inquiries
regarding the Special Taxes;the costs ofthe City,IA No.9 or any designee thereof related to
an appeal of the Special Tax; and the City's annual administration fees and third party
expenses. Administrative Expenses shall also include amounts estimated or advanced by the
City or IA No.9 for any other administrative purposes of IA No.9,including attorney's fees
and other costs related to commencing and pursuing to completion any foreclosure of
delinquent Special Taxes.
"Assessor's Parcel Map" means an official map of the Assessor of the County designating
parcels by Assessor's Parcel number.
"CFD Administrator"means an official of the City,or designee thereof,responsible for the
annual administration of IA No. 9 as provided herein.
"CFD No.2006-1" means Community Facilities District No. 2006-1 of the City.
"City" means the City of Cathedral City.
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IA No. 9 of CFD No.2006-1(Desert Bloom) Page 1
"Consumer Price Index"means the Consumer Price Index published by the U.S.Bureau of
Labor Statistics for"All Urban Consumers" in the Los Angeles-Anaheim-Riverside Area,
measured as of the month of December in the calendar year which ends in the previous
Fiscal Year. In the event this index ceases to be published,the Consumer Price Index shall
be another index as determined by the CFD Administrator that is reasonably comparable to
the Consumer Price Index for the City of Los Angeles.
"Council" means the City Council of the City, acting as the legislative body of CFD No.
2006-1.
"County" means the County of Riverside.
"Developed Property" means, for each Fiscal Year, all Taxable Property for which a
building permit for new construction was issued after March 1,2015 and prior to May 1 of
the previous Fiscal Year.
"Fiscal Year" means the period starting July 1 and ending on the following June 30.
"Floor Area" for any Non-Residential Property means the total square footage of the
building(s)located on such property,measured from outside wall to outside wall,exclusive
of overhangs, porches, patios, carports, or similar spaces attached to the building but
generally open on at least two sides. The determination of Floor Area shall be made by
reference to the building permit(s) issued for such Assessor's Parcel.
"Improvement Area No.9" means Improvement Area No. 9 of CFD No.2006-1 (Desert
Bloom),as identified on the boundary map for CFD No.2006-1.
"Land Use Class" means any of the classes listed in Table 1.
"Maximum Special Tax"means the Maximum Special Tax,determined in accordance with
Section C.1 below, which can be levied in any Fiscal Year on any Assessor's Parcel.
"Non-Residential Property" means all Assessor's Parcels for which a building permit(s)
was issued for a non-residential use.
"Non-Retail Commercial/Industrial Property" means all Assessor's Parcels of
Developed Property that are considered Non-Residential Property and that are not Retail
Commercial Property.
"Property Owner Association Property" means, for each Fiscal Year, any Assessor's
Parcel within the boundaries of IA No. 9 that was owned by or irrevocably offered for
dedication to a property owner association, including any master or sub-association, as of
January 1 of the previous Fiscal Year.
"Public Property" means, for each Fiscal Year, (i)any property within the boundaries of
IA No.9 that was owned by or irrevocably offered for dedication to the federal government,
the State,the City or any other public agency as of January 1 of the previous Fiscal Year;
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IA No. 9 of CFD No.2006-1(Desert Bloom) Page 2
provided however that any property leased by a public agency to a private entity and subject
to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with
its use; or (ii) any property within the boundaries of IA No. 9 that was encumbered, as of
January 1 of the previous Fiscal Year,by an unmanned utility easement making impractical
its utilization for other than the purpose set forth in the easement.
"Residential Property" means all Assessor's Parcels of Developed Property for which a
building permit has been issued for purposes of constructing one or more residential
dwelling units.
"Retail Commercial Property"means all Assessor's Parcels of Non-Residential Property
for which the building permit was issued for a retail sales tax generating use or which is
being used primarily for a retail sales tax generating use, as determined by the CFD
Administrator. However, if the land use of an Assessor's Parcel changes and such
Assessor's Parcel no longer generates retail sales tax,such Assessor's Parcel shall no longer
be considered Retail Commercial Property and shall be classified and taxed according to its
use,as determined by the CFD Administrator.
"Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor's
Parcel of Developed Property.
"State" means the State of California.
"Taxable Property" means all of the Assessor's Parcels within the boundaries of IA No.9
which are not exempt from the Special Tax pursuant to law or Section E below.
"Undeveloped Property" means,for each Fiscal Year,all Taxable Property not classified
as Developed Property.
B. ASSIGNMENT TO LAND USE CATEGORIES
Each Fiscal Year, all Taxable Property within IA No. 9 shall be classified as Developed
Property or Undeveloped Property and shall be subject to Special Taxes in accordance with
the rate and method of apportionment determined pursuant to Section C. Residential
Property shall be assigned to Land Use Class 1. Non-Retail Commercial/Industrial Property
shall be assigned to Land Use Class 2.
C. MAXIMUM SPECIAL TAX
1. Developed Property
a. Maximum Special Tax
The Maximum Special Tax for Fiscal Year 2015-2016 for each Land Use Class is
shown below in Table 1.
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IA No. 9 of CFD No.2006-1(Desert Bloom) Page 3
TABLE 1
Maximum Special Tax for Developed Property
For Fiscal Year 2015-2016
Improvement Area No. 9
Land Use Class Description Maximum Special Tax
1 Residential $612.16 per unit
Non-Retail
2 $0.1423 per SF of Floor Area
Commercial/Industrial Property
b. Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2016,the Maximum Special Tax shall be
increased(but not decreased)by the percentage change in the Consumer Price Index
not to exceed one percent(1%)per Fiscal Year.
c. Multiple Land Use Classes
In some instances an Assessor's Parcel of Developed Property may contain more
than one Land Use Class. The Maximum Special Tax that can be levied on an
Assessor's Parcel shall be the sum of the Maximum Special Taxes that can be levied
for all Land Use Classes located on that Assessor's Parcel.
2. Undeveloped Property
No Special Tax shall be levied on Undeveloped Property.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2015-2016 and for each following Fiscal Year,the Council
shall levy the Special Tax on each Assessor's Parcel of Developed Property at 100%of the
applicable Maximum Special Tax.
E. EXEMPTIONS
No Special Tax shall be levied on Retail Commercial Property,Property Owner Association
Property or Public Property. However,should an Assessor's Parcel no longer be classified
as Retail Commercial Property,Property Owner Association Property or Public Property,its
tax-exempt status will, without the necessity of any action by the Council,terminate.
F. APPEALS AND INTERPRETATIONS
Any landowner or resident may file a written appeal of the Special Tax on his/her property
with the CFD Administrator, provided that the appellant is current in his/her payments of
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IA No. 9 of CFD No.2006-1 (Desert Bloom) Page 4
Special Taxes. During the pendency of an appeal,all Special Taxes previously levied must
be paid on or before the payment date established when the levy was made. The appeal must
specify the reasons why the appellant claims the Special Tax is in error. The CFD
Administrator shall review the appeal, meet with the appellant if the CFD Administrator
deems necessary, and advise the appellant of its determination. If the CFD Administrator
agrees with the appellant,the CFD Administrator shall eliminate or reduce the Special Tax
on the appellant's property and/or provide a refund to the appellant. If the CFD
Administrator disagrees with the appellant and the appellant is dissatisfied with the
determination,the appellant then has 30 days in which to appeal to the Council by filing a
written notice of appeal with the City Clerk,provided that the appellant is current in his/her
payments of Special Taxes. The second appeal must specify the reasons for its disagreement
with the CFD Administrator's determination.
Interpretations may be made by the Council by ordinance or resolution for purposes of
P Y
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clarifying any vagueness or ambiguity in this Rate and Method of Apportionment.
G. MANNER OF COLLECTION
The Special Tax shall be collected in the same manner and at the same time as ordinary ad
valorem property taxes;provided,however,that IA No.9 may directly bill the Special Tax,
may collect Special Taxes at a different time or in a different manner if necessary to meet its
financial obligations, and may covenant to foreclose and may actually foreclose on
delinquent Assessor's Parcels as permitted by the Act.
H. TERM OF SPECIAL TAX
The Council is authorized to levy the Special Tax in perpetuity.
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