14-388 RESOLUTION NO. 14-388
A RESOLUTION OF FORMATION OF THE CITY COUNCIL OF THE CITY OF
MENIFEE TO ESTABLISH CITY OF MENIFEE COMMUNITY FACILITIES DISTRICT
NO. 2014-1 (TOWN CENTER) AND TO AUTHORIZE THE LEVY OF A SPECIAL TAX
THEREIN TO FINANCE CERTAIN SERVICES
WHEREAS, on June 18, 2014, this Council adopted a resolution entitled "A
Resolution of the Menifee City Council Declaring its Intention to Establish City of
Menifee Community Facilities District No. 2014-1 (Town Center) and to Authorize the
Levy of a Special Tax therein to Finance Certain Services" (the 'Resolution of
Intention"), stating its intention to form City of Menifee Community Facilities District No.
2014-1 (Town Center) (the "CFD"), pursuant to Chapter 2.5 of Part 1 of Division 2 of
Title 5, commencing with Section 53311, of the California Government Code (the "Act');
WHEREAS, the Resolution of Intention, setting forth a description of the
proposed boundaries of the CFD, services to be financed by the CFD, including
incidental expenses, and the rate and method of apportionment (the "Rate and Method")
of the special tax (the "Special Tax") to be levied within the CFD to pay for the Services,
is on file with the City Clerk and the provisions thereof are incorporated herein by this
reference as if fully set forth herein;
WHEREAS, the Resolution of Intention set August 6, 2014, or as soon thereafter
as practical, as the date for a public hearing on the establishment of the CFD, the extent
of the CFD, the furnishing of the Services within the CFD, and the proposed Rate and
Method;
WHEREAS, a notice of the public hearing to be held on August 6, 2014 was
published and mailed in accordance with the Act;
WHEREAS, on this date, this Council held a noticed public hearing as required
by the Act and the Resolution of Intention relative to the proposed formation of the CFD;
WHEREAS, at the hearing all interested persons desiring to be heard for or
against the establishment of the CFD, the extent of the CFD, the furnishing of the
Services and the Rate and Method were heard and a full and fair hearing was held;
WHEREAS, at the hearing evidence was presented to this Council on such
matters before it, including a special report (the "CFD Report') as to the Services to be
provided through the CFD and the costs thereof, a copy of which is on file with the City
Clerk and by this reference incorporated herein, and this Council, at the conclusion of
said hearing, is fully advised in the premises;
WHEREAS, written protests with respect to the formation of the CFD, the
furnishing of specified types of services and the Rate and Method have not been filed
with the City Clerk by fifty percent (50%) or more of the registered voters residing within
the territory of the CFD or property owners of one-half (1/2) or more of the area of land
within the CFD and not exempt from the proposed special taxes; and
Resolution No. 14-388
Establishing CFD 2014-1 Town Center
WHEREAS, the Special Tax proposed to be levied in the CFD to pay for the
proposed services has not been eliminated by protest by fifty percent (50%) or more of
the registered voters residing within the territory of the CFD or the owners of one-half
(1/2) or more of the area of land within the CFD and not exempt from the special taxes.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MENIFEE
HEREBY RESOLVES AS FOLLOWS:
SECTION 1. Recitals Correct. The foregoing recitals are true and correct.
SECTION 2. Public Hearing. On this date, pursuant to notice thereof duly
given as provided by law, the City Council held a public hearing with respect to the
establishment of the CFD and the annual levying of the Special Tax within the CFD to
pay for the Services.
SECTION 3. No Maiority Protest. The proposed Special Tax to be levied within
the CFD has not been precluded by majority protest pursuant to section 53324 of the
Act.
SECTION 4. Prior Proceedings Valid. All prior proceedings taken by this City
Council in connection with the establishment of the CFD and the levy of the Special Tax
have been duly considered and are hereby found and determined to be valid and in
conformity with the Act.
SECTION 5. Name of the District. The community facilities district designated
"City of Menifee Community Facilities District No. 2014-1 (Town Center)" is hereby
established pursuant to the Act.
SECTION 6. Boundaries of the District. The Resolution of Intention provides
the boundaries of the territory proposed for inclusion in the CFD, as set forth in the map
of the CFD heretofore recorded in the Riverside County Recorder's Office on June 3,
2014, in Book 77, at Page 23, as Instrument No. 2014-0248827 of Maps of Assessment
and Community Facilities Districts.
SECTION 7. Description of Services. The Services proposed to be financed by
the CFD and pursuant to the Act shall consist of those items shown in Exhibit "A" hereto
and by this reference incorporated herein.
SECTION 8. Special Tax.
a. Except to the extent that funds are otherwise available to the CFD
to pay for the Services, a Special Tax sufficient to pay the costs thereof, secured
by the recordation of a continuing lien against all non-exempt real property in the
CFD, is intended to be levied annually within the CFD, and collected in the same
manner as ordinary ad valorem property taxes or in such other manner as may
be prescribed by this Council.
b. The proposed Rate and Method, in sufficient detail to allow each
landowner within the proposed CFD to estimate the maximum amount such
owner will have to pay, is shown in Exhibit "B" attached hereto and hereby
incorporated herein.
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Resolution No. 14-388
Establishing CFD 2014-1 Town Center
SECTION 9. Report. The Report is hereby approved and is made a part of the
record of the public hearing regarding the formation of the CFD, and is ordered to be
kept on file with the City Clerk as part of the transcript of these proceedings.
SECTION 10. Increased Demands. It is hereby found and determined that the
Services are necessary to meet increased demands placed upon local agencies,
including the City, as the result of development occurring in the CFD.
SECTION 11. Responsible Official. The Finance Director of the City of Menifee,
located at 29714 Haun Rd., Menifee, CA 92586 or his/her designee, is the officer of the
City who will be responsible for preparing annually a current roll of the levy of the
Special Tax obligations by assessor's parcel number and who will be responsible for
estimating future levies of the Special Tax.
SECTION 12. Tax Lien. Upon recordation of a notice of special tax lien
pursuant to Section 3114.5 of the California Streets and Highways Code, a continuing
lien to secure each levy of the Special Tax shall attach to all nonexempt real property in
the CFD and this lien shall continue in force and effect until the lien is canceled in
accordance with law or until collection of the Special Tax by the CFD ceases.
SECTION 13. Description of Voting Procedures. The voting procedures to be
followed in conducting the special election (the "Special Election") on the proposition of
the annual levy of the Special Tax and on the proposition to establish an appropriations
limit for the CFD, if the CFD is established, shall be as follows:
a. If at least 12 persons have been registered to vote within the territory of
the CFD for each of the 90 days preceding the close of the public or protest
hearing (the "protest hearing"), the vote in the Special Election shall be by the
registered voters of the CFD with each voter having one vote. In that event, the
Special Election shall be conducted by the City Clerk, and shall be held on a date
selected by the City Council in conformance with the provisions of Section 53326
of the Act and pursuant to the provisions of the California Elections Code
governing elections of cities, insofar as they may be applicable, and pursuant to
said Section 53326 the ballots for the Special Election shall be distributed to the
qualified electors of the CFD by mail with return postage prepaid or by personal
service, and the Special Election shall be conducted as a mail ballot election.
b. If 12 persons have not been registered to vote within the territory of the
CFD for each of the 90 days preceding the close of the protest hearing, the vote
in the Special Election is to be by the landowners of the CFD, with each
landowner of record at the close of the protest hearing having one vote for each
acre or portion of an acre of land that he or she owns within the CFD, the Special
Election shall be conducted by the City Clerk pursuant Section 53326 of the Act
as follows:
(i) The Special Election shall be held on the earliest date, following
the adoption by the City Council of this Resolution and a resolution calling
the Special Election, to submit to the qualified electors of the CFD the
propositions with respect to: (i) the levy of Special Tax to finance the
Services and (ii) the establishment of an appropriations limit for the CFD.
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Resolution No. 14-388
Establishing CFD 2014-1 Town Center
(ii) Pursuant to said Section 53326, the Special Election may be held
earlier than 90 days following the close of the protest hearing if the
qualified electors of the CFD waive the time limits for conducting the
elections set forth in said Section 53326 by unanimous written consent
and the Clerk concurs in such earlier election date as shall be consented
to by the qualified electors.
(iii) Pursuant to said Section 53326, ballots for the Special Election
shall be distributed to the qualified electors by the Clerk by mail with
return postage prepaid, or by personal service.
(iv) Pursuant to applicable sections of the California Elections Code
governing the conduct of mail ballot elections of cities, the City Clerk shall
mail (or deliver) to each qualified elector an official ballot and shall also
mail to all such qualified electors a ballot pamphlet and instructions to
voter, including a sample ballot identical in form to the official ballot but
identified as a sample ballot, a return identification envelope with prepaid
postage thereon addressed to the City Clerk for the return of voted official
ballots, and a copy of this Resolution and the exhibits hereto; provided,
however, that analysis and arguments regarding the ballot measure may
be waived with the unanimous consent of all the landowners, and in such
event a finding regarding such waivers shall be made in the resolution
adopted by the City Council calling the Special Election.
(v) The official ballot to be mailed (or delivered) by the Clerk to each
landowner shall have printed or typed thereon the name of the landowner
and the number of votes to be voted by the landowner and shall have
appended to it a certification to be signed by the person voting the official
ballot which shall certify that the person signing the certification is the
person who voted the official ballot, and if the landowner is other than a
natural person, that he or she is an officer of or other person affiliated
with the landowner entitled to vote such official ballot, that he or she has
been authorized to vote such official ballot on behalf of the landowner,
that in voting such official ballot it was his or her intent, as well as the
intent of the landowner, to vote all votes to which the landowner is entitled
based on its land ownership on the propositions set forth in the official
ballot as marked thereon in the voting square opposite each such
proposition, and further certifying as to the acreage of the landowner's
land ownership within the CFD.
(vi) The return identification envelope delivered by the Clerk to each
landowner shall have printed or typed thereon the following: (i) the name
of the landowner, (ii) the address of the landowner, (iii) a declaration
under penalty of perjury stating that the voter is the landowner or the
authorized representative of the landowner entitled to vote the enclosed
ballot and is the person whose name appears on the identification
envelope, (iv) the printed name and signature of the voter, (v) the
address of the voter, (vi) the date of signing and place of execution of
said declaration, and (vii) a notice that the envelope contains an official
ballot and is to be opened only by the Clerk.
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Resolution No. 14-388
Establishing CFD 2014-1 Town Center
(vii) The instruction to voter form to be mailed by the Clerk to the
landowners shall inform them that the official ballots shall be returned to
the Clerk properly voted as provided thereon and with the certification
appended thereto properly completed and signed in the sealed return
identification envelope with the certification thereon completed and
signed and all other information to be inserted thereon properly inserted
no later than 6:00 p.m. on the date of the Special Election, or immediately
after the Resolution Calling the Special Election is adopted.
(viii) Upon receipt of the return identification envelopes, which are
returned prior to the voting deadline on the date of the Special Election,
the Clerk shall canvass the votes cast in the Special Election, and shall
file a statement with the City Council as to the results of such canvass
and the election on each proposition set forth in the official ballot.
SECTION 14. Annexation Territory. Other property within the boundaries of the
City may be annexed into the CFD pursuant to Article 3.5 of the Act.
SECTION 15. Exempt Property. Except as provided in Section 53340.1 of the
Act and except for properties that a local agency is a landowner of within the meaning of
subdivision (f) of Section 53317 of the Act, pursuant to Section 53340 of the Act,
properties of entities of the state, federal and local governments shall be exempt from
the levy of the Special Tax. Reference is hereby made to the Rate and Method for a
description of other properties or entities that are expressly exempted from the levy of
the Special Tax.
SECTION 16. Appropriations Limit. An appropriations limit for the CFD is hereby
established, subject to voter approval, as an amount equal to all the proceeds of the
Special Tax collected annually within such CFD and as defined by Article X11113 of the
California Constitution, as adjusted for changes in the cost of living and changes in
population.
SECTION 17. Special Tax Accountability Measures. Pursuant to and in
compliance with the provisions of Government Code Section 50075.1, the City Council
hereby establishes the following accountability measures pertaining to the levy by the
CFD of the Special Tax described in Section 8 above:
a. The Special Tax shall be levied for the specific purposes set forth
in Section 7 hereof.
b. The proceeds of the levy of the Special Tax shall be applied only
to the specific purposes set forth in Section 7 hereof.
C. The CFD shall establish an account or accounts into which the
proceeds of such Special Tax shall be deposited.
d. The City Manager, or his or her designee, acting for and on behalf
of the CFD, shall annually file a report with the City Council as required pursuant
to Government Code Section 50075.3.
SECTION 18. Effective Date. This resolution shall take effect upon its adoption.
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Resolution No. 14-388
Establishing CFD 2014-1 Town Center
Passed and adopted this 6th day of August, 2014.
Scott A. Mann, Mayor
ATTESgc a
T:: —
Avis�r�
Kathy Bennett, City Clerk
APPROVED AS TO FORM:
J'lie Hayward Big , ity Attorney
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Resolution No. 14-388
Establishing CFD 2014-1 Town Center
EXHIBIT A
DESCRIPTION OF SERVICES
Maintenance and operation of lighting, parkways, streets, roads, and open space
owned by the City, including but not limited to trees, plant material, sod, irrigation
systems, sidewalks, drainage facilities, weed control and other abatements, signs,
monuments, and associated appurtenant facilities. Services may include labor, material,
administration, personnel, associated City overhead costs, equipment, and utilities
necessary for such maintenance including incidental expenses incurred in connection
with the services and forming and administering the district.
A-1
Resolution No, 14-388
Establishing CFD 2014-1 Town Center
EXHIBIT B
RATE AND METHOD OF APPORTIONMENT
B-1
RATE AND METHOD OF
APPORTIONMENT OF SPECIAL TAX
COMMUNITY FACILITIES DISTRICT NO. 2014-1 (TOWN CENTER)
OF THE CITY OF MENIFEE
A Special Tax as hereinafter defined shall be levied on all Assessor's Parcels within Community
Facilities District No. 2014-1 (CFD No. 2014-1) of the City of Menifee, other than Assessor's
Parcels classified as Exempt Property as defined herein, and collected each Fiscal Year commencing
in Fiscal Year 2014-2015, in an amount determined by the CFD Administrator through the
application of the procedures described below. All of the real property within CFD No. 2014-1
(including property subsequently annexed to CFD No. 2014-1 unless a separate Rate and Method of
Apportionment of Special Tax is adopted for the annexation area),unless exempted by law or by the
provisions hereof, shall be taxed for the purposes, to the extent,and in the manner herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Act" means the Mello-Roos Communities Facilities Act of 1982, as amended, being Chapter
2.5,Part 1,Division 2 of Title 5 of the Government Code of the State of California.
"Administrative Expenses" means the following actual or reasonably estimated expenses
related to the administration of CFD No. 2014-1: the costs of determining the amount of the
levy of Special Taxes, the collection of Special Taxes, including the expenses of collecting
delinquencies, the payment of a proportional share of salaries and benefits of any City
employees and City overhead whose duties are related to the administration of CFD No. 2014-
1, costs associated with responding to public inquiries regarding CFD No. 2014-1, and any and
all other costs incurred in connection with the administration of CFD No. 2014-1.
"Approved Property" means all parcels of Taxable Property that (i) are included in a Final
Map which was recorded prior to the January 1 preceding the Fiscal Year in which the Special
Tax is being levied and (ii) have not been issued a Building Permit on or prior to the April 1
preceding the Fiscal Year in which the Special Tax is being levied.
"Assessor's Parcel" means a lot or parcel within CFD No. 2014-1 shown on an Assessor's
Parcel Map with an assigned assessor's parcel number.
"Assessor's Parcel Map" means an official map of the Assessor of the County designating
parcels by assessor's parcel number.
"Assigned Special Tax" means the Special Tax applicable to each Assessor's Parcel of
Developed Property, as determined in accordance with Section C.1.b below.
"Backup Special Tax" means the Special Tax applicable to each Assessor's Parcel of
Developed Property, as determined in accordance with Section C.1.c below.
"Boundary Map" means a recorded map of CFD No. 2014-1 which indicates by a boundary
line the extent of the territory identified to be subject to the levy of Special Taxes.
"Building Permit" means a permit for new construction for a residential dwelling or non-
residential structure. For purposes of this definition, `Building Permit" shall not include
permits for construction or installation of retaining walls, utility improvements, or other such
improvements not intended for human habitation.
B-2
"Calendar Year" means the period commencing January 1 of any year and ending the
following December 31.
"CFD Administrator" means an official of the City, or designee thereof, responsible for
determining the Special Tax Requirement, and providing for the levy and collection of the
Special Taxes for CFD No. 2014-1.
"CFD No. 2014-1"means Community Facilities District No. 2014-1 (Town Center) of the City
of Menifee established by the City under the Act to fund Services.
"City" means the City of Menifee.
"City Council" means the City Council of the City, acting as the legislative body of CFD No.
2014-1.
"Consumer Price Index" means, for each Fiscal Year, 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.
"County" means the County of Riverside.
"Developed Property" means an Assessor's Parcel of Taxable Property that have been issued
a Building Permit on or prior to the April 1 preceding the Fiscal Year in which the Special Tax
is being levied.
"Estimated Special Tax Delinquency Amount" means an amount equal to a reasonable
estimate of delinquencies expected to occur in the Fiscal Year in which Special Taxes will be
levied.
"Exempt Property" means all Assessor's Parcels within CFD No. 2014-1 that are exempt
from the Special Tax pursuant to the Act or Section G herein.
"Final Map" means a subdivision of property by recordation of a final map,Assessor's Parcel
Map or lot line adjustment pursuant to the Subdivision Map Act (California Government Code
Section 66140 et seg.) or recordation of a condominium plan pursuant to California Civil Code
1352 that creates individual lots for which Building Permits may be issued without further
subdivision.
"Fiscal Year" means the period commencing on July 1 of any year and ending the following
June 30.
"Land Use Type" means any of the land use types listed in Table 1 below.
"Maximum Special Tax" means for each Assessor's Parcel of Taxable Property, the
maximum Special Tax determined in accordance with Section C,which may be levied in a given
Fiscal Year on such Assessor's Parcel.
"Mixed Use Property" means an Assessor's Parcel of Taxable Property upon which more
than one Land Use Type is located.
"Non-Residential Property"means an Assessor's Parcel of Developed Property not classified
as Residential Property.
"Property Owner Association Property" means, for each Fiscal Year, any Assessor's Parcel
that was owned by a property owner association,including any master or sub-association, as of
January 1 of the prior Fiscal Year.
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"Proportionately" means for Taxable Property that is (i) Developed Property, that the ratio of
the actual Special Tax levy to Assigned Special Tax is the same for all Assessor's Parcels of
Developed Property, (ii) Approved Property, that the ratio of the actual Special Tax levy per
acre to the Maximum Special Tax per acre is the same for all Assessor's Parcels of Approved
Property, and (iii) Undeveloped Property, Public Property and Property Owner Association
Property that the ratios of the actual Special Tax levy per acre to the Maximum Special Tax per
acre is the same for all Assessor's Parcels of Undeveloped Property, Public Property and
Property Owner Association Property.
"Public Property" means all Assessor's Parcels which, as of April 1st preceding the Fiscal
Year in which the Special Tax is being levied, are (i) owned by, dedicated to, or irrevocably
offered for dedication to the federal government,the State, the County, City or any other public
agency (each, a "Public Entity"), provided, however, that any property leased by a Public Entity
to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and
classified according to its use; or (ii) encumbered by an unmanned utility easement maldng
impractical its utilization for other that 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 a residential structure consisting
of one or more Residential Unit(s).
"Residential Unit" means any residence in which a person or persons may live, which is not
considered to be useable for non-residential purposes.
"Services" means those authorized services that may funded by CFD No. 2014-1 pursuant to
resolution of the City forming CFD No. 2014-1 and the Act,as amended.
"Special Tax" means the special tax authorized to be levied within CFD No. 2014-1 pursuant
to this Rate and Method of Apportionment and the Act to fund the Special Tax Requirement.
"Special Tax Requirement" means for each Fiscal Year, the amount, as determined by the
CFD Administrator, to: (i) pay the costs of providing the Services during such Fiscal Year, (ii)
pay Administrative Expenses associated with Special Tax, (iii) establish or replenish any
operational reserve fund, (iv) pay incidental expenses related to the Services as authorized
pursuant to the Act, (v) fund the Estimated Special Tax Delinquency Amount and (vi) fund the
shortfall,if any,in Special'Fax revenues collected in the preceding Fiscal Year necessary to fund
the Special Tax Requirement for such Fiscal Year where the shortfall resulting from
delinquencies in the payment of Special Taxes exceeded the Estimated Special Tax Delinquency
Amount.
"Taxable Property" means property that is not exempt from the Special Tax pursuant to the
Act or Section G.
"Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as
Developed Property.
E. CLASSIFICATION OF ASSESSOR'S PARCELS
Each Fiscal Year, beginning with Fiscal Year 2014-2015, each Assessor's Parcel shall first be
classified by the CFD Administrator as Taxable Property or Exempt Property. In addition, each
such Fiscal Year, each Assessor's Parcel of Taxable Property shall be further classified by the CFD
Administrator as Developed Property or Undeveloped Property. Lastly, each such Fiscal Year, each
Assessor's Parcel of Developed Property shall be further classified by the CFD Administrator as
Residential.Property or Non-Residential Property. Commencing with Fiscal Year 2014-2015 and for
each subsequent Fiscal Year, all Taxable Property shall be subject to the levy of Special 'faxes
pursuant to Section C below.
B-4
C. MAXIMUM SPECIAL TAXES
1. Developed Property
a.) Maximum Special Tax
Each Fiscal Year commencing in Fiscal Year 2014-2015, each Assessor's Parcel of
Developed Property shall be subject to the Special Tax. The Maximum Special Tax for each
Assessor's Parcel of Developed Property shall be the greater of the Assigned Special Tax and
the Backup Special Tax as determined by applying the formulas in sections (b) and (c) below.
b.) Assigned Special Tax
The Assigned Special Tax for Developed Property for Fiscal Year 2014-2015 is shown in
Table 1.
TABLE 1
DEVELOPED PROPERTY
FISCAL YEAR 2014-2015
ASSIGNED SPECIAL TAX RATES
Land Use Type Assigned
Special Tax
Residential Property $95 per Residential Unit
Non-Residential Property $1,033 per acre
The Assigned Special Tax for each Assessor's Parcel of Developed Property shall increase on
July 1, 2015 and each Judy 1 thereafter by an amount equal to the percentage change in the
Consumer Price Index but not less than two percent (2%) and not more than six percent
(6%).
c.) Backup Special Tax
The Backup Special Tax for each Assessor's Parcel of Developed Property shall be equal to
$1,033 per acre for Fiscal Year 2014-2015 and shall increase on July 1, 2015 and each July 1
thereafter by an amount equal to the percentage change in the Consumer Price Index but
not less than two percent (2%) and not more than six percent (61/o).
2. Approved Property and Undeveloped Property
For any Fiscal Year, each Assessor's Parcel classified as Approved Property or Undeveloped
Property shall be subject to the Special Tax, The Maximum Special Tax for Approved
Property and Undeveloped Property for Fiscal Year 2014-2015 shall be $1,033 per acre and
shall increase on July 1, 2015 and each July 1 thereafter by an amount equal to the
percentage change in the Consumer Price Index but not less than two percent (29/o) and not
more than six percent (6%).
3. Mixed Use Property
Each Fiscal. Year commencing in Fiscal Year 2014-2015, each Assessor's Parcel of Mixed
Use Property shall be subject to a Special Tax. The acreage of such Assessor's Parcel shall be
allocated to each Land Use Type based on the amount of acreage designated for such Land
Use Type as determine by reference to the site plan approved for such Assessor's Parcel.
The Maximum Spedal'lax for an Assessor's Parcel classified as Mixed Use Property shall be
B-5
equal to the sum of the Maximum Special Tax that can be levied for each Land Use Type
located on that Assessor's Parcel according to the acreage allocated to each Land Use Type.
D. METHOD OF APPORTIONMENT OF SPECIAL TAX
Commencing with Fiscal Year 2014-2015 and for each following Fiscal Year, the City Council shall
apportion the annual Special Tax as set forth below until the amount of Special Taxes equals the
Special Tax Requirement. The Special Tax Requirement for Fiscal Year 2014/2015 is $148,930. In no
event shall the Special Tax Requirement in any Fiscal Year exceed the product of (i) the Maximum
Special Tax per acre for Undeveloped Property and (ii) 149 acres.
First: The Special Tax shall be levied Proportionately on each Assessor's Parcel of Developed
Property up to 100% of the applicable Assigned Special Tax for each Land Use Type;
Second: If additional monies are needed to fund the Special Tax Requirement, the Special Tax shall
be levied Proportionately on each Assessor's Parcel of Approved Property up to 100% of the
Maximum Special Tax;
Third: If additional monies are needed to fund the Special Tax Requirement, the Special Tax shall be
levied Proportionately on each Assessor's Parcel of Undeveloped Property up to 100% of the
Maximum Special Tax; and
Fourth: If additional monies are needed to fund the Special Tax Requirement, the Special Tax levied
on each Assessor's Parcel of Developed Property shall be increased in equal percentages from the
Assigned Special Tax up to 100% of the Maximum Special Tax.
E. PREPAYMENT OF SPECIAL TAX
The Special Tax is levied for the purpose of financing ongoing Services and therefore may not be
prepaid.
F. TERMINATION OF SPECIAL TAX
The Special Tax shall be levied as long as necessary to meet the Special Tax Requirement.
G. EXEMPTIONS
The CFD Administrator shall classify as Exempt Property: (i) Public Property, (ii) Property Owner
Association Property, and (iii) Assessor's Parcels subject to public or utility easements, including
Assessor's Parcels designated as open space, endangered species habitat or for flood control
purposes, malting impractical the utilization of such Assessor's Parcels for other purposes than those
set forth in the easement.
H. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may
file a written notice of appeal with the CFD Administrator not later than twelve months after having
paid the fust installment of the Special Tax that is disputed. The CPD Administrator shall promptly
review the appeal, and if necessary, meet with the property owner, consider written and oral
evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the
CFD Administrator requires that the Special Tax for an Assessor's Parcel be modified or changed in
favor of the property owner, a cash refund shall not be made, but an adjustment shall be made to
the Special Tax on that Assessor's Parcel in the subsequent Fiscal Year(s) to compensate for the
overpayment of the Special Tax.
B-6
L MANNER OF COLLECTION
The annual Special Taxes shall be collected in the same manner and at the same time as ordinary ad
valorem property taxes, provided, however, that the Special Taxes may be billed and collected at a
different time or in a different manner if necessary to meet the financial obligations of CFD No.
2014-1.
B-7
l
,r
Scott A.Mann
Mayor
STATE OF CALIFORNIA )
Wallace W.Edgerton COUNTY OF RIVERSIDE ) ss
Deputy Mayor CITY OF MENIFEE )
John V.Denver
Councilmember I, Kath Bennett, City Clerk of the City of Menifee, do hereby certify that the
foregoing Resolution No. 14-388 was duly adopted by the City Council of the City
Thomas Fuhrman of Menifee at a meeting thereof held on the 6th day of August, 2014 by the
Councilmember following vote:
Greg August
Councilmember Ayes: August, Denver, Edgerton, Fuhrman, Mann
Noes: None
Absent: None
Abstain: None
Kathy Bennett, City Clerk
29714 Haun Road
Menifee,CA 92586
Phone 951.672.6777
Fax 951.6793843
www.cityofinenifee.us