HomeMy WebLinkAboutRecorded Doc 2018-313RECORDING REQUESTED BY
AND WHEN RECORDED RETURN TO:
City of Cathedral City
68700 Avenida Lalo Guerrero
Cathedral City, California 92234
Attention: Tami Scott
2018-0272982
67/05/2018 03:56 PM Fee: $ 0.00
Page 1 of 11
Recorded in Official Records
County of Riverside
Peter Aldana
Assessor -County Clerk -Recorder
1
NOTICE OF SPECIAL TAX LIEN
Pursuant to the requirements of Section 3114.5 of the Streets and Highways Code and
Section 53328.3 of the Government Code, the undersigned clerk of the legislative body of the
City of Cathedral City (the "City"), State of California, hereby gives notice that a lien to secure
payment of special taxes is hereby imposed by the City Council of the City. The special taxes
secured by this lien are authorized to be levied for the purpose of financing a portion of the cost
of providing police protection services, fire protection/paramedic services and park maintenance
services.
The special taxes are authorized to be levied within Improvement Area No. 10 of the City
of Cathedral City Community Facilities District No. 2006-1 (Law Enforcement, Fire, Paramedic
and Park Maintenance Services) ("Improvement Area No. 10") which has now been officially
formed and the lien of the special taxes are a continuing lien which shall secure each annual levy
of the special taxes and which shall continue in force and effect until the special taxes cease to be
levied and a notice of cessation of special taxes is recorded in accordance with Section 53330.5
of the Government Code.
The rate, method of apportionment, and manner of collection of authorized special tax for
Improvement Area No. 10 is as set forth in Exhibit "A" attached hereto and hereby made a part
hereof. The obligation to pay the special tax may not be prepaid and permanently satisfied and
the lien of the special taxes may not be canceled.
Notice is further given that upon the recording of this notice in the office of the county
recorder, the obligation to pay the special tax levies shall become a lien upon all real property
within Improvement Area No. 10 in accordance with Section 3115.5 of the Streets and Highways
Code.
The name of the owner(s) and the assessor's tax parcel number(s) of the real property
included within Improvement Area No. 10 are as set forth in Exhibit "B" attached hereto.
Reference is made to the boundary map of Improvement Area No. 10 recorded in the
County of Riverside Book of Maps of Assessment and Community Facilities Districts in the
County Recorder's Office in Book No. 82, Page No. 2, as Instrument No. 2018-0051203 on
February 9, 2018, which map is now the final boundary map of Improvement Area No. 10.
1
For further information concerning the current and estimated future tax liability of
owners or purchasers of real property subject to this special tax lien, interested persons should
contact the City Manager of the City of Cathedral City, 68700 Avenida Lalo Guerrero, Cathedral
City, California 92234, (760) 770-0340.
Dated:' Z- Z b 15
2
ITY CLERK 0 THE CITY OF
CATHEDRAL CITY
CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT
CIVIL CODE § 1189
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the
document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.
State of California
County of R IVCY'3
On pi(1 ,'2-01(2) before me,Trn ('C '\I R .1,4Gt e PGI 01 I ,
Date �1 r Here Insert Name and Title of the Officer
personally appeared C7C,1v\1 I tx}Je
Name(s) of Signer(s)
who proved to me on the basis of satisfactory evidence to be the person(sywhose name(4 is/a+'e
subscribed to the within instrument and acknowledged to me that he/sAe/trey executed the same in
his/hdr/thefr authorized capacity(ipsi, and that by his/h, 'r/their signature(s) on the instrument the personfa'j,
or the entity upon behalf of which the person(Vacted, executed the instrument.
I certify under PENALTY OF PERJURY under the laws
of the State of California that the foregoing paragraph
is true and correct.
TRACEY R. MARTINEZ
Commission 12104537
Wary Public - California
Riverside County
My Comm. Expires Apr 2t, 2019
Place Notaty Seal Above
WITNESS my hand and official seal.
Signatu
S
ature o Notary Public
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fraudulent reattachment of this form to an unintended documgr..rf:
Description of Attached Document
Title or Type of Document: Document Date:
Number of Pages: Signer(s) Other Than Named.Above:
Capacity(ies) Claimed by Signer(s)
Signer's Name:
Li Corporate Officer — Title(s):
Li Partner — ❑ Limited ❑ Gene at-
Individual ❑ Attorne 'Fact
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Corporate Officer — Title(s):
❑ Partner — ❑ Limited ❑ General
❑ Individual ❑ Attorney in Fact
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Li Other:
Signer Is Representing:
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EXHIBIT A
RATE AND METHOD OF APPORTIONMENT
RATE AND METHOD OF APPORTIONMENT FOR
IMPROVEMENT AREA NO. 10 OF
COMMUNITY FACILITIES DISTRICT NO. 2006-1
(HORIZON GARDENS)
OF TILE CITY OF CATHEDRAL CITY
A Special Tax as hereinafter defined shall be levied on all Assessor's Parcels in Improvement Area
No. 10 ("IA No. 10") 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 2017-2018, 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. 10, unless exempted by
law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner
herein provided. IA No. 10 is expected to be developed with ten buildings, six of which are
currently existing buildings which will be rehabilitated for future use and four new buildings. IA No.
10 is expected to be developed into ten buildings to be used as Senior Living Facilities, as defined
herein. Buildings 2 through 7 are existing buildings that are anticipated to be rehabilitated for future
use. Buildings 1 and 8 through 10 are anticipated to be constructed in the future.
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. 10: 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. 10 or any designee thereof of complying with City or
IA No. 10 disclosure requirements; the costs associated with responding to public inquiries
regarding the Special Taxes; the costs of the City, IA No. 10 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. 10 for any other administrative purposes of IA No. 10, 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.
City of Cathedral City
December 13, 2017
IA No. 10 of CFD No. 2006-1 (Horizon Gardens) Page 1
"CFD Administrator" means an official of the City, or designee thereof, responsible for the
annual administration of IA No. 10 as provided herein.
"CFD No. 2006-1" means Community Facilities District No. 2006-1 of the City.
"City" means the City of Cathedral City.
"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, (i) all Taxable Property for which a
building permit for new construction was issued prior to May 1 of the previous Fiscal Year,
or (ii) the Existing Development.
"Existing Development" means the existing buildings located on APN 681-310-007 as
listed in the table below. Such Existing Development will be rehabilitated for future use.
Existing Development shall be taxed as Senior Living Facilities based on the Floor Area
indicated in the table below.
Buildin: 2
2,998 s . ft.
Buildin 3
2,998 s i . ft.
Buildin 4
2,998 s . . ft.
Buildin: 5
2,998 s . ft.
Buildin: 6
2,998 s . ft.
Buildin : 7
3,003 s ' . ft.
"Fiscal Year" means the period starting July 1 and ending on the following June 30.
"Floor Area" for any Non -Residential Property that is not Existing Development, 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. For
Existing Development, the Floor Area is the amount shown in the table above.
"Improvement Area No. 10" means Improvement Area No. 10 of CFD No. 2006-1
City of Cathedral City December 13, 2017
IA No. 10 of CFD No. 2006-1 (Horizon Gardens) Page 2
(Horizon Gardens), 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 of Developed Property for which
a building permit(s) was issued for a non-residential use, including any Existing
Development.
"Non -Retail Commercial/lndustrial Property" means all Assessor's Parcels of Non -
Residential Property that are not Retail Commercial Property. For purposes of this
definition, Senior Living Facilities shall be considered Non -Retail Commercial/Industrial
Property.
"Property Owner Association Property" means, for each Fiscal Year, any Assessor's
Parcel within the boundaries of IA No. 10 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. 10 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;
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. 10 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. For purposes of this definition, Senior Living Facilities shall not be considered
Residential Property.
"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.
"Senior Living Facilities" means independent living, assisted living facilities, and/or
memory care facilities designed for seniors ages 55 and older. Such facilities are designed as
a multi -residence housing facility, in which each person or couple in the building has
a studio -style room or apartment -style suite. Additional facilities are provided within the
City of Cathedral City December 13, 2017
IA No. 10 of CFD No. 2006-1 (Horizon Gardens) Page 3
building, including facilities for meals, gatherings, recreation activities, and some form of
health or hospice care for assisted living/memory care residents.
"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. 10
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. 10 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 2017-2018 for each Land Use Class is
shown below in Table 1.
TABLE 1
Maximum Special Tax for Developed Property
For Fiscal Year 2017-2018
Improvement Area No. 10
Land Use Class
Description
Maximum Special Tax
1
Residential
$636.89 per unit
2
Non -Retail
Commercial/Industrial Property
$0.1481 per sq. ft. of Floor Area
City of Cathedral City
IA No. 10 of CFD No. 2006-1 (Horizon Gardens)
December 13, 2017
Page 4
b. Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2018, the Maximum Special Tax shall be
increased (but not decreased) by the percentage change in the Consumer Price Index
not to exceed three percent (3%) 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 2017-2018 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
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.
City of Cathedral City December 13, 2017
IA No. 10 of CFD No. 2006-1 (Horizon Gardens) Page 5
Interpretations may be made by the Council by ordinance or resolution for purposes of
clarifying any vagueness or ambiguity in this Rate and Method of Apportionment.
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. 10 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.
City of Cathedral City December 13, 2017
IA No. 10 of CFD No. 2006-1 (Horizon Gardens) Page 6
EXHIBIT B
PROPERTY OWNER NAME AND ASSESSOR'S TAX PARCEL NUMBER
Property Owner APNs
Horizon Gardens, LLC 681-310-007 & 681-310-031