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City of Cathedral City Page 1 of 11
Recorded in Official Records
68700 Avenida Lalo Guerrero County of Riverside
Peter Aldana
Cathedral City, California 92234 Assessor-County Clerk-Recorder
Attention: Tami Scott III Vi VIREarbli'l:1111rii lir 11/11111 7
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. 12 of the City
of Cathedral City Community Facilities District No. 2006-1 (Law Enforcement, Fire, Paramedic
and General Maintenance Services) ("Improvement Area No. 12") 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. 12 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. 12 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. 12 are as set forth in Exhibit"B"attached hereto.
Reference is made to the boundary map of Improvement Area No. 12 recorded at
Book 84 of Maps of Assessment and Community Facilities Districts at Page 81, in the office of
the County Recorder for the County of Riverside, California which map is now and final
boundary map of Improvement Area No. 12.
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: I Z
CITY CLE'S' OF HE CITY 0
CATHEDRAL CITY
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CERTIFICATE OF ACKNOWLEDGMENT
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
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County of
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On O a`6 I 0 , before me, L a U rC �. C-� ro ljuk 1r i T" c
I) toHere Insert Name and Title of the Icer
personally appeared 'CClC..QN "R. mar--h ap-L-
Name(s)Iof Signer(s)
who proved to me on the basis of satisfactory evidence to be the
person(s) whose name(s) is/are subscribed to the within
instrument and acknowledged to me that he/she/they executed
the same in his/her/their authorized capacity(ies), and that by
his/her/their signature(s) on the instrument the person(s), or the
entity upon behalf of which the person(s) acted, executed the
instrument.
LAURA E.GARCIA I certify under PENALTY OF PERJURY under the laws of the State
�sY_ Notary Public•California of California that the foregoing paragraph is true and correct.
4 + Riverside County
yq Commission#2315917
k,..t" My Comm.Expires Dec 16,2023 WITNESS my hand and official seal.
Signature (/ taa e. cdelahe.e C2
Place Notary Seal Above
1892181.7
21469-930
EXHIBIT A
RATE AND METHOD OF APPORTIONMENT
RATE AND METHOD OF APPORTIONMENT FOR
IMPROVEMENT AREA NO. 12 OF
COMMUNITY FACILITIES DISTRICT NO. 2006-1
(ELYON DEVELOPMENT)
OF THE CITY OF CATHEDRAL CITY
A Special Tax as hereinafter defined shall be levied on all Assessor's Parcels in
Improvement Area No. 12 ("IA No. 12") 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 2020-2021, 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. 12, 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. 12: 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. 12 or any designee thereof of complying with City
or IA No. 12 disclosure requirements; the costs associated with responding to
public inquiries regarding the Special Taxes; the costs of the City, IA No. 12 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. 12 for
any other administrative purposes of IA No. 12, including attorney's fees and
other costs related to commencing and pursuing to completion any
foreclosure of delinquent Special Taxes.
City of Cathedral City October 16, 2019
IA No. 12 of CFD No. 2006-1 (Elyon Development) Page 1
"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. 12 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, all Taxable Property for
which a building permit for new construction was issued after March 1, 2019
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. 12" means Improvement Area No. 12 of CFD No.
2006-1 (Elyon Development), 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.
City of Cathedral City October 16, 2019
IA No. 12 of CFD No. 2006-1 (Elyon Development) Page 2
"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. 12 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. 12 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. 12 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. 12 which are not exempt from the Special Tax pursuant to law or
Section E below.
City of Cathedral City October 16, 2019
IA No. 12 of CFD No. 2006-1 (Elyon Development) Page 3
"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. 12 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 2020-2021 for each Land Use
Class is shown below in Table 1.
TABLE 1
Maximum Special Tax for Developed Property
For Fiscal Year 2020-2021
Improvement Area No. 12
Land Use Description Maximum Special Tax
Class
1 Residential $643.38 per unit
Non-Retail
2 Commercial/Industrial $0.1496 per SF of Floor
Area
Property
b. Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2021, 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
City of Cathedral City October 16, 2019
IA No. 12 of CFD No. 2006-1 (Elyon Development) Page 4
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 2020-2021 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.
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.
City of Cathedral City October 16, 2019
IA No. 12 of CFD No. 2006-1 (Elyon Development) Page 5
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. 12 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 October 16, 2019
IA No. 12 of CFD No. 2006-1 (Elyon Development) Page 6
EXHIBIT B
PROPERTY OWNER NAME AND ASSESSOR'S TAX PARCEL NUMBER
Property Owner APNs
Elyon Development 677-291-024
677-291-025