HomeMy WebLinkAbout1990-461
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RESOLUTION NO.
RESOLUTION OF THE CITY OF SAN BERNARDINO AUTHORIZING THE EXECUTION
OF AN AGREEMENT WITH THE SAN BERNARDINO CITY UNIFIED SCHOOL DISTRICT,
COMMUNITY FACILITIES DISTRICT NO. 995 AND MCCLELLAN DEVELOPMENT, A CALIFORNIA
CORPORATION IN CONNECTION WITH THE MITIGATION OF SCHOOL FEES.
BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN
5 BERNARDINO AS FOLLOWS:
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SECTION 1. The Mayor is hereby authorized and directed to execute
7 on behalf of said City an Agreement for School Fee Mitigation with the City
8 Unified School District and McClellan Development. a California corporation
9 on behalf of Community Facilities District No. 995, a copy of which is
10 attached hereto marked Exhibit "A," and incorporated herein by reference as
11 fully as though set forth at length.
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SECTION 2.
This resolution is rescinded if the parties to the
Agreement for Mitigation of School Fees is not executed within sixty (60)
days of the passage of this resolution.
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RESU!XTIO, AUTHOIUZING EXEiTTlO\ OF AGREPIENT WITH SCHOOL DISTInCT &
hXLELLM DEVELOPMENT
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I HEREBY CERTIFY that the foregoing resolution was duly adopted by the
~:dYOr and Common Council of the City of San Bernardino at a ~~_
meeting thereof, held on the ..1911c day of ~&~1990, by the
following vote, to wit:
~_o.un_c.i I rjember"-'--__.___~n~
ESTRADA ~
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REILLY 1,-/
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FLORES ~
MAUDSLEY --~'
MINOR V
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POPE-LUDLAM /'
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MILLER _L
NAYS
ABSTAIN
Qc:<-1v.Ji.... J~~~~~
'City Clerk ,1
L/t~~ 1990,
The foregoing resolution is hereby approved this __~ !~_. day of
"
Approved as to
form and legal content:
JAMES F. PENMAN,
City Attorney
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10-22-90
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'u~f/..
.~Olc;m~MaYOr
City of San Bernardino
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SCHOOL FEE MITIGATIOH AGREEMENT
1. PARTIES AND DATE
TH~ SCHOQL FEE MITIGATION AGREEMENT is made and entered into this ~/sf
day ofJ'(n7~/~. 1990, by and among the San Bernardino City Unified School
District (hereinafter the "Oistrict"), a school district organized and
existing under the laws of the State of California (the "State"), COMMUNITY
FACILITIES DISTRICT NO. 995 (VERDEMONT AREA) (the "CFD"), a community
facilities district organized and existing under the Act (as hereinafter
defined) and MCCLELLAN DEVELOPMENT C-' 'If, a California corporation (the
"Landowner") which owns property or is representing the owner of property
within the boundaries of the CFD:
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2. RECITALS
2.1 The Landowner is the owner or representative of the owner of the
undeveloped property described in Exhibit "A" hereto (the "Property")
situated within the boundaries of the CFD which the Landowner proposes to
develop for various land uses; and
2.2 The City of San Bernardino (the "City") has undertaken proceedings
to form the CFD pursuant to the Mello-Roos Community fAcilities Act of 1982,
as amended (the "Act") to fund certain public facilities and to pay certain
fees necessary to and for the benefit of the development of the Property,
including payment of certain fees to the District: and
2.3 The District and the Landowner have agreed upon the payment of
certain fees from the proceeds of bonds proposed to be issued by the CFD in
full satisfaction of the Landowner's obligation with respect to the impact of
the development of the Property on school facilities of the District which
are represented by the fees described in this Agreement.
NOW, THEREFORE. in consideration of the mutual covenants contained
herein, the District, the CFD, and the Landowner do hereby agree as follows:
3. TERMS AND CORDITIOHS
3.1 Definitions
"Act" means the Mello-Roos Community Facilities Act of 1982, as amended.
set forth at Title 5 (commencing with Section 53311), Division 2, Chapter 2.5
of the Government Code of the State.
"Bonds" means the bonds of the CFD proposed to be issued to fund certain
fees and public facilities necessary for the development of the Property.
"Developments" means the development projects to be constructed by
Landowner on the Property as described in Exhibit C, the impact of which on
the need for school facilities is to be mitigated by this Agreement.
"Fees" means those schools listed in Exhibit "B" hereto and those fees
which are normally charged by the District to a landowner pursuant to
eZC:HI8JT A.
Government Code Sections 53080 or 65995 upon recordation of final subdivision
map or application for a building permit for development of property within
the District.
"Mayor and Conunon Council" means the Mayor and Common Council of the
City.
3.2 Satisfaction of Obliqation
The District agrees that facilities capacity created by the Fees
contemplated to be paid from the proceeds of bonds proposed to be issued by
the CFD as contemplated by this Agreement will satisfy all school facility
requirements for the Developments to be constructed by Landowner.
By the payment of the Fees in the amounts and under the terms and
conditions described in Exhibit "B" hereto, the Landowner, and its respective
successors and assigns, shall be deemed to have fulfilled and satisfied its
entire obligation to assist in financing school facilities to serve the
student population to be generated by development of the Property with the
Developments. As a result. the District and the CFD hereby each covenant
that each of them will not under any circumstances at any time:
(a) exercise any power or authority (under Section 53080 of the
California Government Code or any other provision of applicable law) to levy
a fee, charge dedication, or other form of requirement against the
Developments undertaken on the Property for the purpose of funding or
financing any school facilities to serve the Developments; provided, however,
that this subsection (a) shall not exempt the Property from the levying of ad
valorem real property taxes or from liability for future general obligation
bonds or other taxes levied pursuant to a vote of the electors residing
therein.
(b) require the County of San Bernardino (the "County"), or any
other governmental entity, in the exercise, of, the power under Title 7,
Division 1, Chapter 4.7 of the California Government Code (conunencing with
Section 65970) or any other provision of applicable law, to require the
dedication of land, the payment of fees in lieu thereof, or both, for
classroom or related facilities for elementary, middle or high schools as a
condition to the approval of the Developments on the Property; provided,
however, thet this subsection (b) shall not exempt the Property from the
levying of ad valorem real property taxes or from liability for future
general obligation bonds or other taxes levied pursuant to a vote of the
electors residing therein.
(c) Oppose construction of the Developments on the Property on the
basis of inadequate school facilities or seek other forms of mitigation with
respect to the adequacy of school facilities to serve the Developments,
including, but not limited to, the establishment of developer fees, the
payment of money by the Landowner, the dedication of land, or the application
of an assessment or requirement of any nature against the Landowner or the
Property permitted by present or future State of California laws. rulings,
regulations and court decisions if the proceeds of such assessment or
requirement will be used to finance or fund any school facilities to serve
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the Developments; provided however, that this subsection (c) shall not exempt
the Property from the levying of ad valorem real property taxes or from
liability for future general obligation bonds or other taxes levied pursuant
to a vote of the electors residing therein.
3.3 Use of Proceeds by School District. The School District agrees
that the funds from the proceeds of bonds to be issued by the crD shall be
used for school facilities and school site acquisition within the Verdemont
area as approved by the Office of Local Assistance, which such facilities and
site acquisition are of benefit to the land and development projects charged
for repayment of said bonds.
4. MISCELLANEOUS
4.1 Successors All of the covenants. stipulations, promises, and
agreements contained in this Agreement by or on behalf of, or for the benefit
of. any of the parties hereto, shall bind or insure to the benefit of the
successors of the respective parties.
4.2 Amendment This Agreement shall be amended only by a written
instrument executed by the parties hereto or their successors.
4.3 Severabilitv If any provision of this Agreement shall be held to
be invalid, illegal or unenforceable, the validity, legality and
enforceability of the remaining portions hereof shall not in any way be
affected or impaired thereby.
4.4 Entire Aareement This Agreement supersedes and cancels any and all
other agreements, either oral or written. between the parties with respect to
the subject matter herein. Each party to this Agreement acknowledges that no
representation by any party which is not embodied herein or in any other
agreement, statement, or promise not contained in this Agreement shall be
valid and binding. The parties hereto agree to act in a manner which will
not frustrate the purposes of this Agreement.
4.5 Governinq Law This Agreement shall be governed by and construed in
accordance with the laws of the State of California.
4.6 Execution This Agreement may be executed in several counterparts
each of which shall be an original and all of which shall constitute but one
and the same agreement.
4.7 Attachments: The following exhibits are attached to this Agreement
and incorporated herein by reference:
Exhibit A - Legal Description of Property
Exhibit B - Description of Facilities
Exhibit C - Description of Developments by Landowner
Exhibit D - Special Tax Rate and Method of Apportionment
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IN WItNESS WHEREOF, the parties hereto have executed this School Fee
Mitigation Agreement on the day and year first above written.
SAN BERNARDrNO CITY UNIFIED SCHOOL DISTRICT
By: (Yf6~1:' ~
President of the Board of Education
ATTEST:
COMMUNITY FACrLITI
995 (VERDEMONT A A)
ity of S Bernardino,
Ex Off cio th Legislative Body of
Community Facilities District No. 995
(Verdemont Area)
ATTEST:
BY:~N.R.. iJ~.v~
Clerk of the City of San ,
Bernardino, Ex Officio the
Legisl&ti~e Body of Community
Facilities District No. 995
(Verdemont Area)
LANDOWNER:
VERDEMONT DEVELOPMENT COMPANY, a California general partnership
By: PALM PARTNERS, a California general partnership,
~ General Partner
By: MCCLELLAN DEVELOPMENT ~,
~n. Managing General
By: Phil ip C. Maynard
Its: Chi@.f Fxec.\1tivp OffiC'PT'
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EXHIBIT A
LEGAL DESCRIPTION
Lots 1 thru 70, inclusive, of Tract 13307 recorded in Book 234,
pages 67-69, official records of San Bernardino County, State of
California.
Lots 1 through 45, inclusive, of Tract 13530 as shown by map
recorded in Book 230, pages 43 and 44 of Tract Maps, in the County
of San Bernardino, State of California.
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EXHIBIT B
No. of Units
115
Fee per unit
$3,542.50
Total Mitiqation Fee
$407,387.50
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EXHIBIT C
The property is being developed with 115 single-family detached
residential units.
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t<;XHIHITD
RATE AND METHOD OF APPORTIONMENT FOR
COMMUNITY FACIUTIES DISTRICT
NO. 1990-1 OF THE CITY OF SAN BERNARDINO
(VERDEMONT AREA)
A Special Tax (the "Special Tax") shall be levied on and collected from each parcel in
Community Facilities District No. 1990-1 in each Fiscal Year, commencing July 1, 1990, in
an amount determined by the City Council of the City of San Bernardino through the
application of the appropriate Special Tax for "Developed Property" and "Undeveloped
Property" in Special Tax Area A. Special Tax Area S, Special Tax Area C and Special T~
Area D, as described below. All of the property in the District, 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. ~
The terms hereinafter set forth have the following meanings:
"Act" means the Mello-Roos Community Facilities Act of 1982, being Chapter 2.5,
Division 2 of Title 5 of the Government Code of the State of California.
"As.iped Special Tax" means the Special Tax for each Land Use Qass, as
determined by reference to Table I of Section C below.
"Attached" means Developed Property which contains a structure or structures, made
of two or- more units that share common walls.
"R..ohp Special Tax" means an amount equal to $.168 per square foot of Assessor's
Parcel for Special Tax Area A. $0.163 per square foot of Assesesor's Parcel for
Special Tax Area B. $0.162 per square foot of Assessor's Parcel for Special Tax Area
C and SO.155 per square foot of Assessor's Parcel for Special Tax Area D applicable
to each parcel of Taxable Property within each Special Tax Area in Fiscal Year 1990-
91.
"City" means the City of San Bernardino.
"CoUDciI" means the City Council of the City of San Bernardino.
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"Developed Property" means all Taxable Property in Area A as of July 1 of any year
for which a foundation building permit has been issued as of Match 1 of the prior
Fiscal Year, but not prior to March 1, 1990.
"District" means Community Facilities District No. 1990-1 of the City of San
Bernardino.
"Facilities" means any improvements or facilities designated by the Council with an
estimated useful life of five years or longer which are eligible for financing under the
provisions of the Act.
"Fiscal Year' means the period starting July 1 and ending the following June 30.
"land Use Class" means any of the categories listed in Table I of Section C below
to which a parcel is assigned consistent with the provisions hereof.
"Maximum Special Tax" means the maximum Special Tax, determined in accordance
with Section C, that can be levied by the Council in any Fiscal Year for each class of
Developed Property and for Undeveloped Property, as applicable.
"Special Tax" means the Special Tax for each Land Use Qass, determined in
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accordance with Section C below, that can be levied by the Council in any Fiscal
Year.
"Special Tax Requirement", means each Special Tax Area's prorata share (as
descnbed in the Public Report for the District), to be determined annually by the
Council, of the authorized costs and expenses of the District including those necessary
to administer the bonds, collect and administer the Special Taxes, and administer the
District, to pay current debt service on the bonds, to accumulate funds for future debt
service, to pay amounts delinquent on the bonds, to replenish the reserve fund to its
proper level (including payments to be made from the reserve fund based upon past
Special Tax delinquencies), to compensate for anticipated Special Tax delinquencies
(based upon past delinquency experience), to pay directly for Facilities or to
accumulate funds for that purpose, and to pay for all authorized services.
"Taxable Property" means all of the Assessor's Parcels within the boundaries of Area
A which are not exempt from the Special Tax pursuant to law or Section E below.
"Undeftloped Property" means all Taxable Property in Area A not classified as
Developed Property.
B.
On July 1 of each year, all Taxable Property within each Special Tax Area shall be
categorized either as Developed or Undeveloped Property, and shall be subject to tax
in accordance with the rate and method of apportionment determined pursuant to
Sections C and D below.
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E)<HtBIT A
For purposes of determining the applicable Maximum Special Tax pursuant to
Section 'c, and depending on its land use, D~veloped Property shall be assigned to
one of the classes designated in Table I below.
The square footage of a Commercia1lIndustrial building shall be computed from the
gross square footage for the building(s) as reflected in the building plans upon which
the building permit(s) for such parcel was issued. The acreage of a
Commercialllndustrial parcel shall be determined by reference to the then current
Assessor's Parcel Map and, if appropriate, to the most current parcel map or other
subdivision tract map recorded with the Office of the Recorder for San Bernardino
County.
C. MAXIMUM SPECIAL TAX RATE
1. Developed Property
The Maximum Special Tax for an Assessor's Parcel classified as Developed
Property shall be the greater of (i) the amount derived by multiplying the
square footage of such Assessor's Parcel times the Backup Special Tax or (ii)
the Assigned Special Tax determined by reference to Tables I-IV below. For
purposes of this Section C, the acreage or square footage of an Assessor'l.
parcel shall be determined by reference to the then current Assessor's Parcel
Map and, if appropriate, to the most current parcel map or other subdivision
tract map recorded with the Office of the Recorder for Orange County.
Notwithstanding the above, for Attached Residential Developed Property, a
ponion of the acreage in a recorded tract map shall be taxed as Undeveloped
Property if building permits for one or more, but not all, of the units in the
approved condominium or site plan for that map have been issued. The
acreage in a recorded tract map to be taxed as Undeveloped Property shall
equal the proportion of the associated condominium or site plan's approved
units for which building permits have n!2! been issued, multiplied by the total
acreage within that tract map.
Notwithstanding Section E below, for purposes of computing the Backup
Special Tax for Attached Residential Developed Property, the acreage or
sq~e footage of land area shall be completed from the underlying parcel as
indicated on the most recent Assessor's Parcel Map or final subdivision tract
map. Each residential unit shall be assigned an equal percentage of the
underlying assessor's parcel or lot.
In making the computations set forth in this Section C (1) and in determining
the Maximum Special Tax which may be levied in any Fiscal Year, on July I,
1991 and on each July 1 thereafter, the Backup Special Tax and the Assigned
Special Tax for each class set forth in Table I shall be increased by an amount
equal to 2.0% of the amount in effect for the previous Fiscal Year.
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l?XHIfl,IT A
TABLE I
SPECIAL TAX AREA A
Assigned Special Taxes on Developed Property in Special Tax Area A (Fiscal Year 1990-91)
Per Unit (Residential) and Per Acre (Commercial/Industrial)
Assigned Special
Land Use Tax (Fiscal
Class Desc:riDtion Sauare Foot8ll!e Year 1990-91)
1 Single Family Detached 2,200 SF and above $1,694 per unit
2 Single Family Detached 1,800 - 2,199 SF $1,540 per unit -
3 Single Family Detached < 1,800 SF $1,309 per unit
4 Attached Not Applicable $7,318 per acre
5 Commercia1/lndustrial Not Applicable $7,318 per acre
The Maximum Special Tax may exceed the Assigned Special Tax for some Assessor's Parcels
within each class if the Backup Special Tax alternative is used (SO.168 per square foot of
Assessor's Parcel). As set forth in Section D below, the Backup Special Tax will only be
employed as the Special Tax of last resort if the Council determines that the Backup Special
Tax must in fact be levied.
The Backup Special Tax mu only be applied to Single Family Detached lots larger than the
following minimum sizes:
Oass 1:
Oass 2:
Oass 3:
10,083 square feet
9,166 square feet
7,791 square feet
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TABLE n
SPECIAL TAX AREA B
Assigned Special Taxes on Developed Property in Special Tax Area B (Fiscal Year 1990-91)
Per Unit (Residential) and Per Acre (CommerciaVIndustrial)
Assigned Special
Land Use Tax (Fiscal
Class DescriDtion Souare Foota2e Year 1990-91)
1 Single Family Detached 2,200 SF and above $1,378 per unit
2 Single Family Detached 1,800 - 2,199 SF $1,252 per unit
Single Family Detached < 1,800 SF $1,065 ~
3 per unit
4 Attached Not Applicable $7,100 per acre
5 CommerciallIndustrial Not Applicable $7,100 per acre
The Maximum Special Tax may exceed the Assigned Special Tax for some Assessor's Parcels
within each class if the Backup Special Tax alternative is used ($0.163 per square foot of
Assessor's Parcel). As set fonh in Section D below, the Backup Special Tax will only be
employed as the Special Tax of last reson if the Council determines that the Backup Special
Tax must in fact be levied.
The Backup Special Tax mBI only be applied to Single Family Detached lots larger than the
following minimum sizes:
Oass I:
Oass 2:
Oass 3:
8,453 square feet
7,680- square feet
6,533 square feet
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TABLE ill
SPECIAL TAX AREA C
Assigned Special Taxes on Developed Property in Special Tax Area C (Fiscal Year 1990-91)
Per Unit (Residential) and Per Acre (Commercial/lndustrial)
Assigned Special
Land U Ie Tax (Fiscal
Class DescriDtion Souare Footan Year 1990-91)
1 Single Family Detached 2,200 SF and above S1,527 per unit
2 Single Family Detached 1,800 - 2,199 SF S1,388 per unit
Single Family Detached < 1,800 SF S1,18O per unit -
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4 Attached Not Applicable S7,057 per acre
5 Commercial/Industrial Not Applicable S7,057 per acre
The Maximum Special Tax may exceed the Assigned Special Tax for some Assessor's Parcels
within each class if the Baclcup Special Tax alternative is used (SO.162 per square foot of
Assessor's Parcel). As set fonh in Section D below, the Baclcup Special Tax will only be
employed as the Special Tax of last resort if the Council determines that the Baclcup Special
Tax must in fact be levied.
The Baclcup Special Tax mu only be applied to Single Family Detached lots larger than the
following minimum sizes:
Class 1:
Class 2:
Class 3:
9,425 square feet
8,567 square feet
7,283 square feet
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Ex+fll3/ T A
TABLE IV
SPECIAL TAX AREA I)
Assigned Special Taxes on Developed Property in Special Tax Area D (Fiscal Year 1990-91)
Per Unit (Residential) and Per Acre (Commercial/Industrial)
Assigned Special
Land Use Tax (Fiscal
Class Description Sauare Foot8l!e Year 1990-91)
1 Single Family Detached 2,200 SF and above $1,336 per unit
2 Single Family Detached 1,800 . 2,199 SF $1,214 per unit
3 Single Family Detached < 1,800 SF $1,032 per unit
4 Attached Not Applicable $6,752 per acre
5 CommerciallIndustrial Not Applicable $6, 752 per acre
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The Maximum Special Tax may exceed the Assigned Special Tax for some Assessor's Parcels
within each class if the Backup Special Tax alternative is used ($0.155 per square foot of
Assessor's Parcd). As set forth in Section D below, the Backup Special Tax will only be
employed as the Special Tax of last resort if the Council determines that the Backup Special
Tax must in fact be levied.
The Backup Special Tax nw: only be applied to Single Family Detached lots larger than the
following minimum sizes:
Oass 1:
Oass 2:
Oass 3:
8,619 square feet
7,832 square feet
6,658 square feet
2. Undeftloped Property
The 1990-91 Maximum Special Tax for Undeveloped Property shall be $7,300
per acre for Special Tax Area A. $7,100 per acre for Special Tax Area B,
$8,300 per acre for Special Tax Area C and $7,900 per acre for Special Tax
Area D.
In making the computation set fonh in Section C (2) and in determining the
Assigned Special Tax and the Maximum Special Tax on Undeveloped
Property which may be levied in any Fiscal Year, on July 1, 1991 and on any
July 1 thereafter, the Assigned Special Tax and the Maximum Special Tax for
Undeveloped Property shall be increased by an amount DO greater than 2.0%
of the amount in effect for the previous Fiscal Year.
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D.
METIIOD OF APPORTIONMENT OF THE SPECIAL TAX TO
DEVELOPED PROPERTY AND UNDEVELOPED PROPERTY .
Starting in Fiscal Year 1990-91 and for each following Fiscal Year, the Council shall
determine the amount of money to be collected from Taxable Property in each
Special Tax Area in the Fiscal Year (the Special Tax Requirement).
The Council shall levy the Special Tax as follows until the amount of the levy equals
the Special Tax Requirement:
First: The Special Tax shall be levied on Developed Property, exclusive of property
exempt from Special Taxes pursuant to Section E below, in equal percentages up to
100% of the Assigned Special Tax Rate for each class of Developed Property for
such Fiscal Year determined by reference to Tables I-IV;
Second: If additional monies are needed after the first step has been completed, the
Special Tax shall be levied on each parcel of Undeveloped Property, exclusive of
Undeveloped Property exempted by law or by the provisions of Section E, (below),
in equal percentages (up to 100%) of the Maximum Special Tax;
Third: If additional monies are needed after the first two steps have been completed...
then the levy of the Special Tax on each Assessor's Parcel of Developed Property
whose Maximum Special Tax is determined through the application of the Backup
Special Tax Rate shall be increased in equal percentages from the Assigned Special_
Tax Rate up to the Maximum Special Tax Rate for each such Assessor's Parcel for
such Fiscal Year;
Fourth: If additional monies are needed after the first three steps have been
completed, then the Special Tax shall be levied proportionately on each parcel of
Developed or Undeveloped Property owned by a homeowners' association which has
not been exempted from the Special Tax punuant to Section E, up to the Maximum
Special Tax for Undeveloped Property; and
Fifth: If additional monies are needed after the first four steps have been completed,
then the Special Tax shall be levied proportionately on each parcel of Developed or
Undeveloped Property conveyed or irrevocably offered to a public agency which has
not been exempted from the Special Tax pursuant to Section E, up to the Maximum
Special Tax for Undeveloped Property.
E.~
A Special Tax shall not be imposed on up to 66.48 acres of Undeveloped Property
conveyed or irrevocably offered to a public agency or conveyed to a homeowners'
association (9.55 acres for Special Tax Area A. 17.47 acres for Special Tax Area S,
20.0 acres for Special Tax Area C and 9.46 acres for Special Tax Area D). The acres
exceeding such total of acres shall be taxed consistent with Undeveloped Property to
the extent set forth in the Fourth and Fifth Steps of Section D above. Under no
circumstances shall the Council impose a Special Tax on land which is a public right
of way or which is a utility property utilized for the provision of services to the public
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or a property ,.encumbered with public or utility easemenu making impractical its
utilizatidn for other than the purposes set fonh in the easement.
F. ~/APPEAL COMMITIEE
The Council shall establish as part of the proceedings and administration of the
District a special three-member Review/Appeal Council. Any landowner or resident
who feels that the amount of the Special Tax, as to their parcel, is in error may file
a notice with the Review/Appeal Council appealing the amount of the Special Tax
levied on such parcel. The Review/Appeal Committee shall interpret this Rate and
Method of Apponionment of the Special Tax and make determinations relative to
the annual administration of the Special Tax and any landowner or resident appeals.
as herein specified. The decision of the Review/Appeal Committee shall be final and
binding as to all persons.
G. MANNER OF COLLECTION
The special taxes will be collected in the same manner and at the same time as
ordinary ad valorem property taxes, provided, however, that the district may collect
Special Taxes at a different time or in a different manner if necessary to meet its
financial obligations. In the event of a delinquency, Community Facilities District
No. 1990-1 will pursue foreclosure in a timely manner.
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