HomeMy WebLinkAboutResolution - - 2012-167 - 9/27/2012RESOLUTION N O .2 012-167
A RESOLUT ION OF T HE COUNC IL OF T HE CITY OF
F RESNO,CALIFORN IA,TO ANNEX TE RRITO RY T O
COMMUNITY FAC ILITIES DISTR ICT N O .II AN D
AU THORIZ ING TH E LEV Y OF A SPECIAL TA X FOR
ANNEXAT ION NO .46
WH EREAS, o n August 30, 20 12,the Co unci l of th e C ity of Fr esno ("Cou ncil")adopted its
Reso luti on of Intent io n to Annex Final Map of Tract No .5597 to t he City of Fresn o,Co mm unity
Fac ilities District No .1 1 ("CFD No .I I") a nd t o A ut horize the Levy of Special Taxes
("Reso lution of Intenti on"),p ur suant t o t he C ity of Fresno Spec ial T ax Financing Law ("City
Law"), C hapter 8,Divisi on I ,Articl e 3, o f th e Fresno M unicipal Code; an d
WH EREAS ,the Re solution of Intention ,incorporating a map of th e area propo sed for
a nnex ation to C FD No.II ,and stating the Ser vice s (as hereafter defined)to be provided ,the
es timate d maximum co st of pr ovidin g s uch Ser vices ,a nd th e rate an d m ethod of app ortionment o f
the spec ial tax to be levied w ithin A nnexa tion No .46 o f CFD N o.II to pay for the Services with
respect to A nnexat ion N o. 4 6 of C F D No . II ,is o n file wit h t he City C lerk of the C ity o f Fresno
("C ity C lerk"),a nd t he pro v isions the reo f a re incorporated herei n by this reference as if full y set
forth here in; and
WHEREAS ,o n th is da te, this Cou nci l he ld a noticed p ublic hearing,as required by C ity
Law a nd t he Resolution of Intention,co ncerning t he annexation of territory to the CFD No . II ;
a nd
Date Adopted:
Date Approved:
Effect ive Date :
9/27/12
9/27/12
9/27/1 2
l of5 Reso lution Annexing Territory and
Authorizing the Levy of Special Tax,
CF D No.II ,Annexat ion No.46
Resolution No .20 12-167
WH EREAS, a t the hea rin g a ll int erested persons d esiring to be heard on t he an nex atio n
terri tory t o t he C FD No.I I,t he fac ilities a nd se rvices to be provided t herein, and the levy of sai d
specia l tax we re hea rd ; a nd
WHE REAS ,a t the hearing ev idence was presented to thi s Cou nc il o n the proposed
a nnexation before it,incl ud ing a report by the Publ ic Works D irector ("District Report") as to t he
se rvices to be prov ided th rough t he CF D No .II a nd t he costs th ereof, and a copy o f th e District
Report is o n file with the City Clerk;a nd
W HEREAS ,the City Clerk or d esig nee d id no t receive w ritten pro tests wi th respect to
th e propose d an nexation,the spe ci fied t ypes of se rvices t o be furnis he d therein ,o r the ra te a nd
method o f ap po rtio nme nt of the spec ial taxes th erein,from at least 50 percent (50%) o f t he
register ed vo ters re sidin g within the territory p roposed to be annexed,o r from p ropert y ow ners
not exe mpt from the spec ia l tax a nd ownin g a t leas t o ne-ha lf (y,)of th e area of la nd w ithin the
prop os ed annexa tion ;a nd
W H EREAS ,th e special t ax propo sed to be levied upon th e territory,if annexed ,to pay
fo r t he pr oposed Serv ices (se t fo rth in page A-I of Exhib it A he reto ),has no t bee n elim inated
through protes t o f at lea st fifty percent (50%)o r mo re of the re gist ere d vot er s residing wi thin the
territory propose d for annexat ion,or through protests of la ndo wners not exe mpt fro m t he specia l
tax a nd ow ni ng at least o ne-ha lf (Yz)of th e area of land within the proposed annexation.
NO W,T HEREFORE, BE IT RESOLVE D by th e Co uncil of the Ci ty of Fres no as
follows:
I .Recitals. T he foregoing rec itals are true and correct.
2 .No Maj ority Protest.T he prop osed s pecia l ta x to be lev ied w ithin t he p roposed
annexat ion ha s not been precluded by m ajority protest pur s ua nt to City Law .
2of5 Reso lution Annexing Territory and
Authorizing the Levy of Special Tax,
C FDNo.II , Annexation No. 46
Resolution No .2 0 12-167
3 .Pri or Proceedings. T he Cou ncil dul y co nsidered a ll pnor pro ceeding s fo r
p roposed a nnexation a nd th e levy of the s pec ial tax th erein,and finds and de termine s t hat the
proceedings a re va lid a nd co nform to t he requirements of C ity Law .T his Co uncil find s and
dete rmine s th at th e pro po sed annexation co nforms to th e goals a nd poli cie s that thi s Co uncil
ado pted resp ecting th e formation o f CF D No .1 1.
4 . Bound arie s Described .Th e b oundaries o f th e pr oposed annexation, s et fo rth in the
m ap of the area propo sed for annexation to CF D No .II ,reco rd e d in th e Fresno Co unty Reco rder 's
Office in B ook 4 3 a t page 7 0 o f Ma ps of As sess ment a nd C ommunity Fac ilities Di stri cts ,are
app roved ,in corporated h erein b y reference ,and s hall be t he bound aries of th e CF D N o . 11.
5 .S ervice s .Th e types o f publ ic s ervices p ropo s ed to b e fi nanced by A nnexation No.
4 6 o f CF D No .11 a nd pur su ant to C ity Law are those listed as se rvices o n page A -I o f Ex hibit A in
th e Di strict R eport on file w ith th e C ity C lerk (th e "Services"). A cop y of t he ex hibit is a ttached
a nd b y thi s reference inc orporated herein.
6 .Special Taxe s .Exc e pt t o th e ex tent th at fund s are otherwi se ava ilable to CFD N o.
11 to p a y for th e Ser vice s,a spec ial tax s ufficient t o pay the co st s th ereof,sec ur e d b y a
c ontinuin g lien aga inst a ll non exempt real prop erty in CF D N o. 11,includin g th e te rritory to be
a nne xe d ,w ill be levied annually w ithin C FD No.II ,a nd co llected in th e sa me ma nner as
ordinary a d v alore m pr opert y tax es or in any other manner as thi s Co uncilor its des ignee s hall
d e termine ,including di rect bill ing of th e a ffected prop erty ow ners .Th e pr opo s ed rate a nd
method of a pportioning o f the s pe cia l tax a mong th e real prop erty par cel s w ithin th e t erritory of
t he pro po se d an ne xa tion,in suffic ie nt d etail to a llow e ach landowner w ithin t he territor y o f the
pr opo sed ann exation to es tim ate th e probable m aximum amount s uc h ow ner mu st pa y ,a re
d escribed in th e Di stri ct Report on fil e w ith th e C ity C le rk a nd on a ttached Ex hibit "8"t hat is by
thi s reference in corporate d her ein .
3 0f S Resolution Annex ing Te rritory and
Authorizing the Levy of Special Tax,
C FD No. I I,Annexat ion No.46
R eso lution N o.2012-167
7.
de signee,2600 Fresno Street ,Fre sno ,Ca lifornia 9372 1 te lephone number (559) 62 1-8650 is the
officer who w ill be respon sible for preparing annua lly a current ro ll of s pecia l tax levy
ob ligations by assessor 's parce l number and which w ill be respons ible for est imating future
specia l tax levies pur suant to C ity Law .
8.Tax Lien. Upon recordat ion of a notice of special tax lien,pur s uant to Sect ion
3 114.5 of the California Street s and Hi ghways Code ,a cont inuing lien to secure each levy of the
s pec ia l tax sha ll attach to all nonexempt rea l propert y in the propo sed anne xation area. Th is lien
sha ll cont inue in force and effect unti l t he specia l tax ob ligation cea ses and the lien i s canceled in
accordance with law or until collection of the tax by the C ity cease s .
9.Appropriation s Limit.In accordance with Cit y Law ,t he annual approp riat ions
limit ,as defin ed by subdi vision (h)of Section 8 of Articl e X IlI B of the Ca lifornia Constitution,
of the propo sed anne xat ion ,is hereb y preliminarily estab lished at $500,000.00 a nd said
appropriation s limit shall be submitted to the voters of the propo sed ann exat ion as hereafter
prov ided.T he propo si tion establis hing said annual appropriation s limit s ha ll become effective if
approved by the qua lified e lectors voting thereon a nd s ha ll be adju sted in accordance with the
app licable provi sions of C ity Law .
10. E lection.Pur suant to the pro visions of City Law ,the levy of the s pec ia l ta x and the
propo sition to estab lish t he appropriations limit specified above s hall be s ubmitted to the q ualified
e lecto rs of the propo sed ann exation a t an e lec t ion the tim e,place and condition s of which election
s ha ll be as s pecified by a separate reso lution of this Council.
II.Effective Date .Th is Re so lution sha ll take e ffect upon its adoption .
4 of 5 Resolution A nnex ingT erritory an d
Author iz ing the Levy o f SpecialTax,
CFDNo.II ,Annexation No.46
Reso lution N o.20 12-167
A ttachments :
Exhibit A -Description of Services
Exhibit B -Rate an d Me thod of Appo rtioning S pecial Tax
**** * ******** *
STATE OF CALIFORN IA )
COUNTY OF FR ESNO )ss.
C ITY OF FRESNO )
I ,YVONNE SPENCE,City C lerk of the City of Fresno ,cer tify that the forego ing
reso lution wa s adopted by the Council of the City of Fre sno,at a regu lar meeting he ld on the 27t h
day of Septe mber ,2 012.
AY ES
N OES
ABSENT
ABSTA IN
Ba ines,Brand ,Q uintero ,Weste rlund ,Xio ng,O livier
None
Borgea s
:No ne
YVON NE SP ENCE, CMC
City C lerk
APPROVED AS TO FORM :
C ITY ATTORNEY'S OFF ICE
Date lu
City Dep uty Attorney
atty .secty ]doc name/d isk ]RE V.05-0 1-12
I 1;1..
5 0f5 Reso lution AnnexingT er ritoryand
Authoriz ing the Levy of SpecialTax,
Cr D No.11,Annexat ion No. 46
Reso lution No.2 0 12-167
EXH IBIT A
C ITY OF FRESNO
Comm unity Facilities District No. 11
An nexation No .46
Desc ription of Serv ices to be F inanced by Commun ity Fac ilities District No. 11
f or Annexation No .46 (Final T ract Map No.5597 )
T h e s ervic es a nd operatio ns that a re t o be f inanced ("Servic es")by C ommunity Faci lities District
No . 11 ("CFD No .1 1")for Final T ract Ma p No . 5597 ("T5597"),Ann exat ion No .4 6 is ge nerally as
descri bed below .
Th e Services that are to financed wi ll include !ill costs attributable to ma intaining ,servi c ing ,
cleaning, repairing and/or replacing la ndscaped areas and trees (includi ng reserves for
replaceme nt)withi n p ublic street and landscape easemen ts a nd O utlot A .
Ge ne ral ma intenance wil l incl ude,w ithout limit ation,repairing and replacing irr igation systems as
necessary;sta king,p runing ,replacing a nd s praying of trees and shrubs ;remov ing litter ,debris,
a nd garbage .
Se rv ices s ha ll incl ude a ll cos ts att ributab le to c leaning ,ma inta ining , se rvicing,repairin g a nd/o r
re plac ing ce rta in facilitie s (incl ud ing rese rv e s fo r rep lacement )within p ub lic street a nd la ndscape
ease ments a nd Ou tlot A.Such facilities include , with out lim itatio n,co ncrete c u rbs a nd g utters ,
va lley gu tters,median c urbs ,s idewalks ,c urb ramps,s treet lighting ,int erior street p av ing, street
name sig ns a nd street lighting associated wit h the su bdivision .Sp ecial facilities include ,w ithout
limitation,a monument sig n a nd park a menities to include a b lock wa ll,play structure,dog
station ,pic nic ta bles,be nches ,trash ca ns ,la ndscaping and pa ths ..
Se rvices sha ll include a ll costs attrib utable to street lighting services .
Ma intenance cos ts w ill include a proportio nate share of all other expenses that t he Ci ty of
Fresno ("City") may inc ur in ad ministering CFD No.11 .
All Services s hall b e provided by the C ity,w ith its ow n fo rces o r by co ntract with thi rd pa rties,or
a ny co mbin atio n the reof ,to b e dete rmined entire ly by the C ity.
Nothin g in th is ex hibit or a ny othe r ex h ib it or p rovisio n of th is Resol ution s hall be co nstrued as
co m mitting the C ity o r CF D No .11 to prov id e all o f the a uthorized Se rvices or to p rovide for the
p aymen t o f or reimbursement for all of th e a uthorized incidental expe nses .Th e prov isio n o f
S ervices a nd/or pa yment o r reimbursement o f inc idental expe nses s hall be su bject t o the
s uccessful annexation of T55 97 ,Ann exation 46 to CFD No .11 and the a vailability of s ufficient
proceeds of Special T axes wi thin CFD No.11.
A-1
EXH IBIT A
C ITY OF FRES NO
Co mmunity Fac ili ties District No. 11
Formation
Description o f Services cu rrently f in anced by Commun ity Fac i lities District No .1 1
T he services tha t are to be financed ("Services")by Community Facilities District No.11 ("CFD
No .11") a re a ny a nd a ll Services de fined by City of Fresno Sp ecial Tax Fina ncin g Law (Chapter
8,D iv ision 1 ,Artic le 3 o f the Fresno Municipal Code) a nd th e Me llo-Roos Commun ity Facilities
Act o f 1982 (Chap te r 2 .5 co mmencin g with Sect ion 533 11,of Pa rt 1 ,Division 2,Titl e 5 of th e
Ca lifo rnia Gove rnme nt C ode.)
I.Se rvices may include all costs att ributable to maintain ing, serv icing ,c leaning ,repairing
a nd/or re placing all fac ilities, incl ud ing hardsca ping ,in la ndscaped areas (may include
reserves for rep lacement)in public stree t rights-of-way, p ublic landscape ease ments,
public trail areas ,parkways ,and other sim ilar landscaped areas officially ded icated for
public use.
II.G enera l ma inte nance w ill inc lude, without limitatio n, mowing, edging, fertilizing,s eeding,
ae rating ,a n d wa te ring g rass a reas;repairing and replac ing irrigation systems as
ne cessa ry;stak in g ,pruning ,re placing a nd spraying of trees a nd shrubs;repa iring a nd
replacing pa ths ,wal kways a nd t rails;re moving litter,debris, a nd ga rbage .
II.Serv ices may inc lude all costs att ributable to c leaning ,mai ntaining ,serv icing, repairing
and /or rep lacing all local gro und level street infrastructure (may include reserves for
replaceme nt)within loca l street rights-of-way.Such facilities may include ,w ithout
limitatio n ,street paving, c urbs a nd g utters,sidewalks,street lig hting ,hydrants ,inlets,
s tree t trees a nd street f urniture .
III.Se rvices ma y include cos ts a ttributab le to po lice,fir e,traffi c co ntro l,street lighting a nd
rec reatio na l s e rvices.
Maintenance costs will a lso includ e a pr oportionate share of all other expenses that the City of
F resno ("City")ma y incur in adm inistering th e C FD No.11.
All Services shall be provided b y th e C ity,with its ow n forces or by co ntract with third parties ,or
a ny com bination thereo f,to be determ ined entirely by the City.
Not hing in this Exh ibit B o r a ny other ex hibit o r prov is io n of this resolu t ion s hall be co nstrued as
com mittin g the City or C FD No .11 to prov ide a ll of th e a utho rized Se rvices o r to prov ide for the
pay me nt o f o r rei mbursement fo r all of th e a uthorized incid en tal expe nses .Th e prov isio n of
Services a nd/o r pay ment o r rei mb urse men t o f incidenta l expe nses s hall b e subj ect to the
con tinued ex istence of CFD No .11 a nd the ava ilability of sufficient p roceeds of specia l taxes
wi thin the C FD No .11.
A-2
EX HIBIT B
C ITY O F FRESNO
Co mmunity Facilities Distri ct No.11
A nnexation No.46
Rate and Method of Apportionment of Spec ial T ax
Cost Estimate
T he es timate b reaks d own th e cos ts of p roviding 1 yea r's se rvice for FY 20 12-2013
ITEM DESCR IPTION
1 Landscape Op erational Cos ts
2 Oth er Op erationa l Cos ts
3 Reserve f or Rep lacement
ESTIMATED COST
$4 0,493.2 1
$1,262.25
$38 ,076.85
Tota l $7 9,832.3 1
S ubdivision Appropriation Li mit
FINAL MAX.SPECIALTAX TOTAL APPROPRIATIONTRACTPERRESIDENTIALTAXABLELIMIT SUBDIVIDER
MAP NO.UNITS UNITS
5597 $1,308 .73 61 $500 ,000 .00 Granville at Barstow Inc.
City of Fresno
B-1
EXH IBIT B
Community Fac ilit ies Di s trict No.11
A nn exation No. 46
Rate a nd Method of Apportionment of Special Tax
A Sp ec ial T ax ap p lica ble t o eac h as sessor 's p arcel in Commu nity Fac ilities District No .11
("C FD No.1 1")sha ll be levied a nd co llect ed a ccord ing to th e tax liab ility d etermined by the City
Coun c il of th e C ity of Fresno,t hroug h the applicat io n of th e appropriate a m o unt o r rate for
taxable pro p ert y,as d esc ribed below. A ll of the prop e rty in C FD No.11,un less exempted by
law or by the pr ov isions of Se ctio n E be low, sha ll be taxe d fo r t he purposes ,to th e extent ,and
in t he manner herein p rovided,inc lud ing property s ubseque ntly annexed to CF D No .11 unless
a se parate Rate and Method of A pportionme nt of Special T ax is adopted for the a nnexation
a rea .
A. DEFI NITIONS
T he terms hereinafter set for th have th e following mea nings:
"Assess or's Parce l"o r "Parce l " mea ns a lot o r parce l s hown o n an assesso r's parcel ma p
w ith an ass igned assesso r's p arce l nu mber.
"Assesso r's Pa rcel Map "means a n officia l map of th e C o unty A ssesso r of th e Co unt y of
Fresno design atin g p arcels b y assesso r's p arcel numb er.
"C it y" m ea ns th e City of Fresno .
"C it y Law"means the City of Fresno S pecial T ax Financing Law ,Chapter 8 ,Division 1,A rt icle
3, of t he Fresno Mun icipa l Code .
"Cou n c i l"me ans the C ity Counci l of the City of Fresno, ac ting as the legisla tive body of CFD
NO.1 1.
"De ve l opab l e Lot"m eans a lot th at is anti cipated deve lop me nt of res idential o r no n -res ide nt ial
u ses, a nd w hich is not an o utlo t, rema inder parcel o r other p arce l whic h is not intend ed to b e
d eveloped or wh ic h m ust be fu rther s ubd ivided before b e ing d eveloped.
"Excluded Pa rce ls"m eans t hose a ssesso r's pa rce ls ident ified as ine lig ible f or incl usio n in
C FD No .11 as s hown in "Attachment 1"of th is Rate a nd Method of A pp orti onment o f Spec ial
T ax.
"F i na l Map "means a f ina l map ,or p or tion thereof,approved b y th e Co unc il o f the City of
Fresno pu rsuant t o the S ubdivision Map Act (Ca lifornia G overnment Code Se ction 664 10 et
seq.) that creates individual d evelopable lots fo r w hich bu ilding pe rmits may b e iss ued .T he
term "Final Map"shall not include any assessor's parcel m ap or subd ivision map or port ion
t hereof tha t does not cre ate individual de velopable lots fo r w hich a buildi ng permit may be
issued ,inc luding assesso r's parcels tha t are designated as remainder par ce ls .
"Fiscal Year"means t he pe riod starting April 1 and endi ng o n th e followin g Ma rch 31 .
B-2
EXH IBIT B
"Max imum Special Tax"means the maximum special tax, dete rmined in acco rdance
Section C,which can be levied in any Fiscal Year.
"Proportionately"means, in any fiscal year,that the ratio of the actual Special Tax to the
Maximum Special Tax is equal for all assessor's parcels in C FD No.11 .
"Pub lic Pr operty " means any property within the boundaries of CFD No.11 that is owned by
the federal gove rnment ,the State of Ca lifornia or other local governments or public agencies.
"Reserve f or Replacement"means a reasonable reserve pu rsuant to Fresno Municipal Code
8-1-303(e)(4),as a service cost or expense and not as payment for public facilities under
G overnment Code Section 53321 (d).
"Res i denti al Unit "means a res idential dwelling unit and shall include sing le-family unattached
homes,condominiums, town homes,duplex,triplex and fourp lex units, and individual apartment
units in a multi-family building.Fo r purposes of the levy of special taxes pursuant to Section C
below, "Residential Units"s hall include dwelling units already built on taxable property in CFD
No.11 ,as well as dwelling units pla nned,but not yet b uilt,whe n the special tax is levied each
fiscal year.
"Shared Services"means t he costs of services are paid eq ually by the p roper ty owners of two
o r more subdivisions.
"Special Tax"means any sp ecial tax to be levied each fi scal year on assessor's parcels of
taxable property to fund the Special T ax Requirement as defined below.
"Special T ax Requ i rement"means the amount necessa ry in any f iscal year to (i)pay
authorized maintenance and imp rovement 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 a lready taken
place) a re expected to occ ur in t he f iscal year in which the tax will be collected.
"Sub di vi s i o n"means the division,by any subdiv ider,of a ny 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, fo r 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. "Subdivision" includes a condominium project,
as defined in Section 1351 of the Civil Code, a community apartment project ,as defined in
Section 13 51 of th e Civil Code.
"Taxab le Property "means all of the assessor's parcels within the boundaries of CFD No.11
which are not exempt f rom the spec ial tax pursuant to law or Section E below.
B. CALC ULATION OF RESIDENTIAL UNITS
On April 1 of each f iscal year ,the City of Fresno ("City")or its d esignee shall determine how
many residential units are built,or allowed to be built,on assesso r's parcels within CFD No.11.
For parcels of undeveloped prop erty zoned for d evelopment of s ingle-family u nits attac hed,the
number of residential units shall be determined by referencin g the condominiu m plan,apartment
plan s ite plan or other d evelopment plan ,or by assigning the maximum allowable units
permitted based on the underlying zoning for the parcel.Once a single-family attached building
B-3
EX HIBIT B I c/,OF'''i''-t
:~..
or buildings have been bu ilt o n a n assessor 's parce l,th e City o r its des ignee shall determine \~•oJ
act ual number of resident ia l units c ontained within the bui lding o r building s,and the spec ial ta '/,,,,,'
levied against th e parcel in the next fisca l year shall be ca lculated by dividing the Special Tax
Requireme nt by the ac tual numb er of residential units not to exceed the Maximum Special T ax
per residentia l unit identified for th e final map in Sect ion C ,Tab le 1 be low .
C . MA XIMUM SPECIAL TAX
Th e Maximum Special T ax (MST )applica ble to eac h assesso r's parcel in CFD No.11 shall be
specific to eac h fin a l map w ithin CFD No .11.Wh en additional prop erty is a nnexed to CFD No.
11,t he rate a nd method adopted for the a nnexed prop erty shall reflect th e MST f or th e final map
o r fin al maps th en ann exed.T he Maximum Specia l Ta x f or Fiscal Year 20 12·2 0 13 for a
res idential unit within Final Tr act Map No .5597 is id entified in Table 1 be low:
T able 1
Ma ximum Special Ta x
(Fiscal Year 2012 -2013)'
Final Tract Map Number**Maximum Special Tax
5597 $1,308 .73 per Res idential Unit
*Beginning in J anuary of eac h ye ar, th e MST sha ll be adjusted upward a nnually by
3% p lus the rise ,if a ny, in the Construct ion Co st Index (CC I)fo r the San Francisco
Region for the prior 12-month pe riod (December th rough December)as published in
th e Engineering News Record,or pub lished in a comparable index if th e Enginee ring
News Record is discontinued o r other wise not availab le.Each a nnual adj ustment of
th e MST shall become effect ive o n the s ubsequent J uly 1.
**A Special T ax sh all be levied o n all parcels w ithin a n ide ntified f inal map exce pt
excluded parce ls as ide ntified in Attachment 1.
D. M ETHOD OF LE VY AN D CO LLECTION OF THE SPECIAL TAX
Commencing with Fisca l Year 2012-2013,the Specia l T ax sha ll be levied o n a ll taxab le parce ls
as f ollows:
Step 1:
Step 2:
Determ ine th e Special Tax Requirement (as d efined in Section A above ) for
th e fiscal year in which th e Spec ial Tax will be collected;
Ca lculate th e tota l special tax revenues that co uld be co llec ted from taxable
property w ithin CFD No.11 base d o n a pplying the Maximum Special Tax
rates d etermined pursuant to Section C above to the num ber of residential
units o n each parcel of ta xab le property in C FD No.11 ;
If th e amount determined in Step 1 is gr eater than o r equal to th e a mount
ca lculated in Step 2,levy th e Maximum Special T ax set forth in Tab le 1
above on a ll pa rcels of taxable pro perty in C FD No.11;
8 -4
EXHIBIT B
The Special Tax for CFD No .11 shall be collected in the same manner and at the same tim e as
ordinary ad valorem p roperty 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 ow ner off of the County of Fresno tax roll ,and the Special T axes will be equally subject
to penalties and foreclosure if delinquent.
E.EXEMPTIONS
Notwithstanding a ny other provision of this Rate and Method of Apportionment of Special T ax,
no Special Tax shall be levied on parcels that have been conveyed to a public agency,except
as o therwise provided in City Law.In addition, no Special T ax shall be levied on excluded
parcels or parcels that are d etermined not to be d evelopable lots .
B-5
EXHIBIT B
ATTACH MENT "1"
City of Fr esno
Co mmunity Fac ilities D istri ct No . 11
A nnexation 46
Exc lude d Parce ls
OUTLOT B IS FOR FUTURE DEVELOPMENT
AND IS AN EXCLUDED PARCEL OF
FINAL TRACT MAP NO. 5597
8-6