HomeMy WebLinkAboutOrd 748 ORDINANCE NO. 7p,
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
CATHEDRAL CITY ACTING AS'THE LEGISLATIVE BODY FOR
IMPROVEMENT AREA NO. 6 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 November 12, 2014, the City Council (the "Council") of the City of
Cathedral City, California (the "City") adopted Resolution No. 2014-47 stating its intention to
form the Improvement Area No. 6 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 December 10, 2014 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. 2014-49 (the
"Resolution of Formation") on December 10, 2014 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. 2014-50
which called an election within the District for December 10, 2014 on the proposition of levying
a special tax; and
WHEREAS, the Council subsequent to said hearing adopted Resolution No. 2014-51 on
December 10, 2014 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
45851369.1
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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.
45851369.1
PASSED, APPROVED and ADOPTED this 25114 day of Tcolu %V■I ,2015
by the following votes:
AYES:5- �cxt i► vr,laevs t tic1vi Cavnevale and I�p[an 5
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M car PYD Tc�m IB S Avid MC OK l-kn
NOES: V y T
Mayor
ATTEST:
City Clerk �-
45851369.1
EXHIBIT A
RATE AND METHOD OF APPORTIONMENT
45851369.1
RATE AND METHOD OF APPORTIONMENT FOR
IMPROVEMENT AREA NO. 6 OF
COMMUNITY FACILITIES DISTRICT NO. 2006-1
(NORTHGATE COMMUNITY CHURCH)
OF THE CITY OF CATHEDRAL CITY
A Special Tax as hereinafter defined shall be levied on all Assessor's Parcels in Improvement Area
P „
" Community Facilities District No.2006-1 ofthe City of Cathedral City("CFD
No.6 CIA No.6 )of ty
No.2006-1")and collected each Fiscal Year commencing in Fiscal Year 2014-2015,in an amount
determined by the Council through the application of the appropriate Special Tax for"Developed
" described below. All of the real property in IA No.6,unless exempted by law or by the
Property"as describ P p tty
P rty
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.6: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.6 or any designee thereof of complying with City or
IA No. 6 disclosure requirements;the costs associated with responding to public inquiries
regarding the Special Taxes;the costs of the City,IA No.6 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.6 for any other administrative purposes of IA No.6,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 ofthe 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.6 as provided herein.
"CFD No.2006-1" means Community Facilities District No.2006-1 of the City.
"City" means the City of Cathedral City.
City of Cathedral City October 28,2014
IA No.6 of CFD No.2006-1(Nortbgate Community Church) 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 1,2014 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. 6" means Improvement Area No. 6 of CFD No. 2006-1
(Northgate Community Church),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,including churches.
"Non-Retail Commercial/Industrial/Church 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. 6 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.6 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;
City of Cathedral City October 28,2014
IA No.6 of CFD No.2006-1(Northgate Community Church) 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. 6 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 Iand 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.6
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. 6 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/Church
Property shall be assigned to Land Use Class 2.
C. MAXIMUM SPECIAL TAX
1. Developed Property
a. Maximum Special Tax
City of Cathedral City October 28,2014
IA No. 6 of CFD No.2006-1(Northgate Community Church) Page 3
The Maximum Special Tax for Fiscal Year 2014-2015 for each Land Use Class is
shown below in Table 1.
TABLE 1
Maximum Special Tax for Developed Property
For Fiscal Year 2014-2015
Improvement Area No.6
Land Use Class Description Maximum Special Tax
1 Residential $607.75 per unit
Non-Retail
2 Commercial/Industrial/Church $0.1413 per SF of Floor Area
Property
b. Increase in the Maximum Special Tax
On each July 1,commencing on July 1,2015,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 2014-2015 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.
City of Cathedral City October 28,2014
1,4 No.6 of CFD No.2006-1(Northgate Community Church) Page 4
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.
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.6 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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IA No.6 of CFD No.2006-1(Northgate Community Church) Page 5