HomeMy WebLinkAboutT-6177 - Correspondence - Notice of Special Tax Lien - CFD 11 Annexation No. 86 - 5/18/2018 ,v
Recording Requested By: IIII III I IIII II II IIII II III IIT I III I IIII III III II
Public Works Department '
City of Fresno FRESNO County Recorder
Paul Dictos, C.P.A.
When Recorded, Return To: DOC— 2018-0058976
City Clerk Friday, MAY 18, 2018 10:32:40
City of Fresno Ttl Pd $52.00 Rc t # 0004999228
2600 Fresno Street S W/R5/1-12
Fresno, CA. 93721-3623
Exempt from SB2 fees per Government
Code Section 27388.1(a)(2)(D) - - - -
SPACE ABOVE THIS LINE FOR RECORDER'S USE
NOTICE OF SPECIAL TAX LIEN
CITY OF FRESNO
Community Facilities District No. 11
Annexation No. 86
(Final Tract Map No. 6177)
Fresno County Tax ID # 6667
Pursuant to the requirements of Section 3114.5 of the Streets and Highways Code
and Chapter 8 of the Fresno Municipal Code ("City Law"), the undersigned City Clerk of
the City of Fresno ("City"), County of Fresno, State of California, hereby gives notice that a
lien to secure payment of a special tax which the City Council of the City is authorized to
levy, is hereby imposed. The special tax (Special Tax) secured by this lien is authorized
to be levied for the purpose of paying for certain public services, all as described on
Exhibit A attached hereto and hereby made a part hereof.
The rate, method of apportionment, and manner of collection of the authorized
Special Tax is as set forth in Exhibit B, Exhibit C and as amended by subsequent tax rolls.
Exhibit B and Exhibit C are attached hereto and hereby made a part hereof. Conditions
under which the obligation to pay the Special Tax may be prepaid and permanently
satisfied and the lien of the Special Tax cancelled are as follows: No provision has been
made for prepayment of the Special Tax obligation.
The Special Tax is authorized to be levied within Community Facilities District No.
11 ("CFD No. 11") which has now been officially formed and the lien of the Special Tax
(Fresno County Tax ID # 6667) is a continuing lien which shall secure each annual levy of
the Special Tax and which shall continue in force and effect until the special tax obligation
is prepaid, permanently satisfied, and cancelled in accordance with the law or until the
special tax ceases to be levied and a notice of cessation of special tax is recorded in
accordance with City Law.
Notice is further given that upon the recording of this notice in the office of the
County Recorder of the County of Fresno, the obligation to pay the special tax levy shall
become a lien upon all nonexempt real property within the CFD No. 11, Annexation No.
86, in accordance with Section 3115.5 of the Streets and Highways code.
The name(s) of the owner(s) and the assessor's tax parcel number(s) of the real
property included within this CFD No. 11 and not exempt from the Special Tax, as they
appear on the latest secured assessment roll as of the date of recording of this notice or
are otherwise known to the City are as set forth in Exhibit C attached hereto and hereby
made a part hereof.
Reference is made to the boundary map of the CFD No. 11 recorded at Book 41 of
Maps of Assessment and Community Facilities Districts at Page 61 and Annexation Map
No. 86 recorded at Book 45 of Maps of Assessment and Community Facilities Districts at
Page 20 in the office of the County Recorder for the County of Fresno, State of California,
which maps are now the final boundary map of the CFD No. 11.
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 Department of Public Works, Street Maintenance Division at 2101 "G"
Street, Fresno, California 93721-1620, telephone number (559) 621-1492.
DATED: AS OF
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ATTESTED:
Yvonne Spence, .MMC -
City Clerk
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EXHIBIT A
CITY OF FRESNO
Community Facilities District No. 11
Annexation No. 86
Description of Services to be Financed by Community Facilities District No. 11
for Annexation No. 86 (Final Tract Map No. 6177)
The operations and reserves for the maintenance of certain required improvements
t ("Services") that are to be financed by Community Facilities District No. 11 ("CFD No. 11") for
1 Final Tract Map No. 6177, Annexation No. 86 are generally as described below.
The Services will include all costs (including reserves for replacement) attributable to
maintaining, servicing, cleaning, repairing and/or replacing landscaped areas and trees in
public street rights-of-way, public landscape easements, public open spaces and other similar
landscaped areas officially dedicated for public use.
General maintenance will include, without limitation, repairing and replacing irrigation systems
as necessary; staking, pruning, replacing and spraying of trees and shrubs; removing litter,
debris, and garbage.
Services shall include all costs attributable to cleaning, maintaining, servicing, repairing and/or
replacing all ground level infrastructure (including reserves for replacement) within public
easements and open spaces. Such facilities include, without limitation, concrete curbs and
gutters, valley gutters, curb ramps and sidewalks, street name signage and street lighting, and
local street paving associated with this subdivision.
Services shall include all costs attributable to street lighting services.
Maintenance costs will include a proportionate share of all other expenses that the City of
Fresno ("City") may incur in administering CFD No. 11.
All Services shall be provided by the City, with its own forces or by contract with thins parties,
or any combination thereof, to be determined entirely by the City.
Nothing in this exhibit or any other exhibit or provision of this Resolution shall be construed as
committing the City or CFD No. 11 to provide all of the authorized Services or to provide for the
payment of or reimbursement for all of the authorized incidental expenses. The provision of
Services and/or payment or reimbursement of incidental expenses shall be subject to the
successful annexation of Annexation No. 86 to CFD No. 11 and the availability of sufficient
proceeds of Special Taxes within CFD No. 11.
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EXHIBIT A
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CITY OF FRESNO
Community Facilities District No. 11
Formation
Description of Services currently financed by Community Facilities District No. 11
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The services that are to be financed ("Services') by Community Facilities District No. 11 ("CFD
No. 11") are any and all Services defined by City of Fresno Special Tax Financing Law
(Chapter 8, Division 1, Article 3 of the Fresno Municipal Code) and the Mello-Roos Community
Facilities Act of 1982 (Chapter 2.5 commencing with Section 53311, of Part 1, Division 2, Title
5 of the California Government Code.)
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I. Services may include all costs attributable to maintaining, servicing, cleaning, repairing
and/or replacing all facilities, including hardscaping, in landscaped areas (may include
reserves for replacement) in public street rights-of-way, public landscape easements,
public trail areas, parkways, and other similar landscaped areas officially dedicated for
public use.
II. General maintenance will include, without limitation, mowing, edging, fertilizing,
seeding, aerating, and watering grass areas; repairing and replacing irrigation systems
as necessary; staking, pruning, replacing and spraying of trees and shrubs; repairing
and replacing paths, walkways and trails; removing litter, debris, and garbage.
i II. Services may include all costs attributable to cleaning, maintaining, servicing, repairing
and/or replacing all local ground level street infrastructure (may include reserves for
replacement) within local street rights-of-way. Such facilities may include, without
limitation, street paving, curbs and gutters, sidewalks, street lighting, hydrants, inlets,
street trees and street furniture.
I
III. Services may include costs attributable to police, fire, traffic control, street lighting and
recreational services.
Maintenance costs will also include a proportionate share of all other expenses that the City of
Fresno ("Cityl may incur in administering the CFD No. 11.
All Services shall be provided by the City, with its own forces or by contract with third parties,
or any combination thereof, to be determined entirely by the City.
Nothing in this exhibit or any other exhibit or provision of this resolution shall be construed as
committing the City or CFD No. 11 to provide all of the authorized Services or to provide for the
payment of or reimbursement for all of the authorized incidental expenses. The provision of
Services and/or payment or reimbursement of incidental expenses shall be subject to the
continued existence of CFD No. 11 and the availability of sufficient proceeds of special taxes
within the CFD No. 11.
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EXHIBIT B
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CITY OF FRESNO
I
Community Facilities District No. 11
Annexation No. 86
Rate and Method of Apportionment of Special Tax
I Cost Estimate
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The estimate breaks down the costs of providing 1 year's service for FY 2017-2018 for
Final Tract Map No. 6139 and Final Tract Map No. 6177, Phase I and If of Vesting
Tentative Tract Map No. 6139, which combined totals 196 Lots. These final maps are
to share equally for the cost of Services by Community Facilities District No. 11.
ITEM DESCRIPTION ESTIMATED COST
1 Landscape Operational Costs $38,271.00
2 Other Operational Costs $1,449.00
3 Reserve for Replacement $48,037.00
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4 Incidental Expenses $3,030.00
Total $90,787.00
Subdivision Appropriation Limit
FINAL MAX. SPECIAL TOTAL
TRACT TAX PER APPROPRIATION
MAP RESIDENTIAL TAXABLE LIMIT SUBDIVIDER
NO. UNIT UNITS
6177 $449.45 100T- $500,000.00 Lennar Homes of
California, Inc.
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EXHIBIT B '
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City of Fresno
Community Facilities District No. 11
Annexation No. 86
Rate and Method of Apportionment of Special Tax
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A Special Tax applicable to each assessor's parcel in Community Facilities District No.
11 ("CFD No. 11") shall be levied and collected according to the tax liability determined
by the City Council of the City of Fresno, through the application of the appropriate
amount or rate for taxable property, as described below. All of the property in CFD No.
11, unless exempted by law or by the provisions of Section E below, shall be taxed for
the purposes, to the extent, and in the manner herein provided, including property
subsequently annexed to CFD No. 11 unless a separate Rate and Method of
Apportionment of Special Tax is adopted for the annexation area.
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A. DEFINITIONS
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The terms hereinafter set forth have the following meanings:
"Assessor's Parcel" or "Parcel" means a lot or parcel shown on an assessor's parcel
map with an assigned assessor's parcel number.
"Assessor's Parcel Map" means an official map of the County Assessor of the County
of Fresno designating parcels by assessor's parcel number.
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"City" means the City of Fresno.
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j "City Law" means the City of Fresno Special Tax Financing Law, Chapter 6, Division 1,
Article 3, of the Fresno Municipal Code.
"Council" means the City Council of the City of Fresno, acting as the.legislative body of
CFD No. 11.
"Developable Lor' means a lot that is anticipated development of residential or non-
residential uses, and which is not an outlot, remainder parcel or other parcel which is
not intended to be developed or which must be further subdivided before being
developed.
"Excluded Parcels" means those assessor's parcels identified as ineligible for
inclusion in CFD No. 11 as shown in "Attachment 1" of this Rate and Method of
Apportionment of Special Tax.
"Final Map" means a final map, or portion thereof, approved by the Council of the City
of Fresno pursuant to the Subdivision Map Act (California Government Code Section
66410 et seq.) that creates individual developable lots for which building permits may be
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EXHIBIT B
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issued. The term "Final Map" shall not include any assessor's parcel map or
subdivision map or portion thereof that does not create individual developable lots for
which a building permit may be issued, including assessor's parcels that are designated
as remainder parcels.
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"Fiscal Year" means the period starting April 1 and ending on the following March 31.
"Maximum Special Tax" means the maximum special tax, determined in accordance
with Section C, which can be levied in any Fiscal Year.
"Proportionately" means, in an fiscal ear, that the ratio of the actual Special Tax to
Y Y P
the Maximum Special Taxis equal for all assessors parcels in CFD No. 11.
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"Public Property" means any property within the boundaries of CFD No. 11 that is
owned by the federal government, the State of California or other local governments or
public agencies.
"Reserve for Replacement" means a reasonable reserve pursuant to Fresno
Municipal Code 8-1-303(e) (4), as a service cost or expense and not as payment for
public facilities under Government Code Section 53321(d).
"Residential Unit" means a residential dwelling unit and shall include single-family
unattached homes, condominiums, town homes, duplex, triplex and fourplex units, and
individual apartment units in a multi-family building. For purposes of the levy of special
taxes pursuant to Section C below, "Residential Units" shall include dwelling units
already built on taxable property in CFD No. 11, as well as dwelling units planned, but
not yet built, when the special tax is levied each fiscal year.
"Shared Services" means the costs of services are paid equally by the property
owners of two or more subdivisions.
"Special Tax" means any special tax to be levied each fiscal year on assessor's
parcels of taxable property to fund the Special Tax Requirement as defined below.
"Special Tax Requirement" means the amount necessary in any fiscal year to (i) pay
authorized maintenance and improvement expenses, (ii) pay administrative expenses of
CFD No. 11, and (iii) cure any delinquencies in the payment of special taxes levied in
prior fiscal years or (based on delinquencies in the payment of special taxes which have
already taken place) are expected to occur in the fiscal year in which the tax will be
collected.
"Subdivision" means the division, by any subdivider, of any unit or units of improved or
unimproved land, or any portion thereof, shown on the latest equalized county
assessment roll as a unit or as contiguous units, for the purpose of sale, lease, or
financing whether immediate or future. Property shall be considered as contiguous
units, even if it is separated by roads, streets, utility easement or railroad rights-of-way.
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EXHIBIT B
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"Subdivision" includes a condominium project, as defined in Section 1351 of the Civil
Code, a community apartment project, as defined in Section 1351 of the Civil Code.
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"Taxable Property" means all of the assessor's parcels within the boundaries of CFD
No. 11 which are not exempt from the special tax pursuant to law or Section E below.
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I B. CALCULATION OF RESIDENTIAL UNITS
On April 1 of each fiscal year, the City of Fresno ("City") or its designee shall determine
how many residential units are built, or allowed to be built, on assessor's parcels within
I CFD_ No. 11. For parcels of undeveloped property zoned for development of single-
family units attached, the number of residential units shall be determined by referencing
the condominium plan, apartment plan site plan or other development plan, or by
assigning the maximum allowable units permitted based on the underlying zoning for
the parcel. Once a single-family attached building or buildings have been built on an
assessor's parcel, the City or its designee shall determine the actualnumber of
residential units contained within the building or buildings, and the special tax levied
against the parcel in the next fiscal year shall be calculated by dividing the Special Tax
Requirement by the actual number of residential units not to exceed the Maximum
Special Tax per residential unit identified for the final map in Section C, Table 1 below.
C. MAXIMUM SPECIAL TAX
The Maximum Special Tax (MST) applicable to each assessor's parcel in CFD No. 11
shall be specific to each final map within CFD No. 11. When additional property is
annexed to CFD No. 11, the rate and method adopted for the annexed property shall
reflect the MST for the final map or final maps then annexed. The Maximum Special
Tax for Fiscal Year 2017-2018 for a residential unit within Final Tract Map No. 6177 is
identified in Table 1 below:
Table 1
Maximum Special Tax
(Fiscal Year 2017-2018)'
Final Tract Map Number"`* Maximum Special Tax
6177 $449.45 per Residential Unit
"Beginning in January of each year, the MST shall be adjusted upward
annually by 3% plus the rise, if any, in the Construction Cost Index (CCI) for
the San Francisco Region for the prior 12-month period (December through
December) as published in the Engineering News Record, or published in a
comparable index if the Engineering News Record is discontinued or
otherwise not available. Each annual adjustment of the MST shall become
effective on the subsequent July 1.
**A Special Tax shall be levied on all parcels within an identified final map
except excluded parcels as identified in Attachment 1.
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EXHIBIT B o
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D. METHOD OF LEVY AND COLLECTION OF THE SPECIAL TAX
Commencing with Fiscal Year 2017-2018, the Special Tax shall be levied on all taxable
parcels as follows:
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Step 1: Determine the Special Tax Requirement (as defined in Section A
above) for the fiscal year in which the Special Tax will be collected;
Step 2: Calculate the total special tax revenues that could be collected from
taxable property within CFD No. 11 based on applying the Maximum
Special Tax rates determined pursuant to Section C above to the
number of residential units on each parcel of taxable property in CFD
` No. 11;
If the amount determined in Step 1 is greater than or equal to the
amount calculated in Step 2, levy the Maximum Special Tax set forth
in Table 1 above on all parcels of taxable property in CFD No. 11;
If the amount determined in Step 1 is less than the amount calculated
in Step 2, levy the Special Tax proportionately against all parcels of
taxable property up to 100% of the Maximum Special Tax for each
subdivision as identified in Table 1, until the amount of the Special
Tax levy equals the Special Tax Requirement for that fiscal year.
The Special Tax for CFD No. 11 shall be collected in the same manner and at the same
time as ordinary ad valorem property taxes, provided, however, that CFD No.. 11 may
(under the authority of Government Code 53340), in any particular case, bill the taxes
directly to the property owner off of the County of Fresno tax roll, and the Special Taxes
will be equally subject to penalties and foreclosure if delinquent.
E. EXEMPTIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of
Special Tax, no Special Tax shall be levied on parcels that have been conveyed to a
public agency, except as otherwise provided in City Law. In addition, no Special Tax
shall be levied on excluded parcels or parcels that are determined not to be developable
lots.
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EXHIBIT B
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ATTACHMENT
City of Fresno
1 Community Facilities District No. 11
! Annexation 86
Excluded Parcels
THERE ARE NO EXCLUDED PARCELS IN
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FINAL TRACT MAP NO. 6177
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EXHIBIT C
Assessment Roll
City of Fresno
Community Facilities District No. 11
Annexation No. 86
Final Tract Map No. 6177
ASSESSED
ASSESS# COUNTY PARCEL NUMBER PRIMARY OWNER AMOUNT
1185 FRESNO 312-893-20 Lennar Homes of California, Inc. 0.00*
8080 N Palm Ave #110
Fresno, CA 93711
1186 FRESNO 312-894-11 Lennar Homes of California, Inc. 0.00*
8080 N Palm Ave #110
Fresno, CA 93711
1187 FRESNO 312-882-06 Lennar Homes of California, Inc. 0.00*
8080 N Palm Ave #110
Fresno, CA 93711
1188 FRESNO 312-884-13 Lennar Homes of California, Inc. 0.00*
8080 N Palm Ave #110
Fresno, CA 93711
Total Assessment 0.00
*Subsequent to recordation of Final Tract Map No. 6177, the County Assessor's Office will assign
assessor parcel numbers to the individual lots within this tract map as shown below. The
Maximum Special Tax identified within Exhibit "B" shall be a lien upon each parcel within Final
Tract Map No. 6177, as shown below, when levied by the City of Fresno.
Lots Within Final Tract Map No. 6177
LOT NUMBER ASSESSED AMOUNT LOT NUMBER ASSESSED AMOUNT
1 0.00 5 0.00
2 0.00 6 0.00
3 0.00 7 0.00
4 0.00 8 0.00
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EXHIBIT "C"
9 0.00 59 0.00
10 . 0.00 60 0.00
11 0.00 61 0.00
12 0.00 62 0.00
13 0.00 63 0.00
14 0.00 64 0.00
15 0.00 65 0.00
16 0.00 66 0.00
17 0.00 67 0.00
18 0.00 68 0.00
19 0.00 69 0.00
20 0.00 70 0.00
21 0.00 71 0.00
22 0.00 72 0.00
23 0.00 73 0.00
24 0.00 74 0.00
25 0.00 75 0.00
26 0.00 76 0.00
27 0.00 77 0.00
28 0.00 78 0.00
29 0.00 79 0.00
30 0.00 80 0.00
31 0.00 81 0.00
32 0.00 82 0.00
33 0.00 83 0.00
34 0.00 84 0.00
35 0.00 85 0.00
36 0.00 86 0.00
37 0.00 87 0.00
38 0.00 88 0.00
39 0.00 89 0.00
40 0.00 90 0.00
41 0.00 91 0.00
42 0.00 92 0.00
43 0.00 93 0.00
44 0.00 94 0.00
45 0.00 95 0.00
46 0.00 96 0.00
47 0.00 97 0.00
48 0.00 98 0.00
49 0.00 99 0.00
50 0.00 100 0.00
51 0.00
52 0.00
53 0.00
54 0.00
55 0.00
56 0.00
57 0.00
58 0.00
C-2 1