12-277 RESOLUTION NO. 12-277
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
MENIFEE ESTABLISHING CITY OF MENIFEE COMMUNITY
FACILITIES DISTRICT NO. 2012-02 (HIDDEN HILLS), COUNTY
OF RIVERSIDE, STATE OF CALIFORNIA, AND THE
BOUNDARIES THEREOF
WHEREAS, the City Council (the "City Council") of the City of Menifee (the
"City") has heretofore adopted Resolution No. 12-268, stating that a community facilities district
to be known as "City of Menifee Community Facilities District No. 2012-1, County of Riverside,
State of California" (the "Community Facilities District"), is proposed to be established under the
provisions of Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of
the California Government Code, commonly known as the "Mello-Roos Community Facilities Act
of 1982" (the "Act'), and fixing the time and place for a public hearing on the formation of the
Community Facilities District; and
WHEREAS, notice was published and mailed to the owner of all of the property
in the Community Facilities District as required by law relative to the intention of the City Council
to establish the Community Facilities District and the levy of the special taxes therein to provide
certain services, and of the time and place of said public hearing; and
WHEREAS, on June 19, 2012, at the time and place specified in said published
and mailed notices, the City Council opened and held a public hearing as required by law
relative to the formation of the Community Facilities District, the levy of the special taxes therein
and the provision of services by the Community Facilities District; and
WHEREAS, prior to the commencement of said public hearing, there was filed
with the City Council a report (the 'Report") containing a description of the services being
financed within and for the Community Facilities District, and an estimate of the cost of providing
such services, as required by Section 53321.5 of the California Government Code; and
WHEREAS, at the public hearing all persons desiring to be heard on all matters
pertaining to the formation of the Community Facilities District, the levy of the special taxes and
the provision of services therein were heard, and a full and fair hearing was held; and
WHEREAS, the City Council may therefore proceed to establish the Community
Facilities District;
NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED BY
THE CITY COUNCIL OF THE CITY OF MENIFEE AS FOLLOWS:
Section 1. Findings. The City Council finds as follows: (i) all of the
preceding recitals are correct, (ii) at its meeting on June 19, 2012, pursuant to notice thereof
duly given as provided by law, the City Council conducted the public hearing with respect to
the formation of the Community Facilities District and the annual levying of specified special
taxes on the taxable property within the Community Facilities District to pay the costs of
services for the Community Facilities District which are described in Section 3 hereof, (iii) the
boundary map of the Community Facilities District was recorded, pursuant to Sections 3111
and 3113 of the California Streets and Highways Code, on June 4, 2012, at page 61 of Book
25 of Maps of Assessment and Community Facilities Districts, and as Document No. 2012-
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0255764, in the official records of the County of Riverside, (iv) no written protests were
received at or prior to the time of said hearing against the formation of the Community
Facilities District or the levying of said special taxes by the Community Facilities District, and
said special taxes have, therefore, not been limited by majority protest pursuant to Section
53324 of the California Government Code, (v) all prior proceedings with respect to the
formation of the Community Facilities District conducted by the City Council were valid and in
conformity with the requirements of Chapter 2.5 (commencing with Section 53311) of Part 1 of
Division 2 of Title 5 of the California Government Code, (vi) the City Council is, therefore,
authorized to adopt a resolution of formation pursuant to Section 53325.1 of the California
Government Code for the formation of City of Menifee Community Facilities District No. 2012-
02, County of Riverside, State of California, and the Community Facilities District should be
established, and (vii) less than 12 persons have been registered to vote within the territory of
the Community Facilities District during the 90 days preceding the close of the public hearing
and, pursuant to Section 53326 of the California Government Code, the vote in the special
election provided for in Section 7 hereof shall, therefore, be by the landowners of the
Community Facilities District whose property would be subject to the special taxes if they were
levied at the time of the election, and each landowner shall have one vote for each acre, or
portion thereof, which he or she owns within the Community Facilities District.
Section 2. Formation of District. City of Menifee Community Facilities
District No. 2012-02 (Hidden Hills), County of Riverside, State of California, is hereby
established. The boundaries of the Community Facilities District are described and shown on
the map entitled 'Boundaries of City of Menifee Community Facilities District No. 2012-02
(Hidden Hills), County of Riverside, State of California" which is on file with the City Clerk, and
said boundaries are hereby established.
Section 3. Types of Services: Incidental Expenses. It is proposed that the
community facilities district shall provide and finance certain types of services and related
costs, including (i) the maintenance of landscape, which may include but is not limited to all
landscaping materials such as turf, ground cover, shrub, trees, plants, irrigation and drainage
systems, electricity repair/replacement and inspection, (ii) the maintenance of parks, open
space areas, and trails which may include, but is not limited to trees, plant material, sod,
irrigation systems, sidewalks, drainage facilities, weed control and other abatements (iii)
building of a reserve fund for capital replacement, and (iv) payment of Administrative
Expenses, all as more completely described in Exhibit "A" attached hereto and by this
reference made a part hereof.
Section 4. Special Taxes. Except where funds are otherwise available,
special taxes sufficient to pay the costs of services provided in Section 3 above and the annual
administrative expenses of the City and the Community Facilities District in determining,
apportioning, levying and collecting such special taxes shall be annually levied within the
Community Facilities District. The rates and method of apportionment of said special taxes
shall be as set forth in Exhibit "B" attached hereto and by this reference made a part hereof.
Under no circumstances shall the special tax levied against any parcel subject to
the levy of the special tax pursuant to the rates and methods of apportionment be increased as
a consequence of delinquency or default by the owner of any other parcel or parcels within the
Community Facilities District by more than ten (10) percent.
Pursuant to Section 53340 of the California Government Code, the special taxes
shall be collected in the same manner as ordinary ad valorem property taxes are collected and
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shall be subject to the same penalties and the same procedure, sale, and lien priority in case of
delinquency as is provided for ad valorem taxes.
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 non-exempt real property in the Community Facilities District and that lien shall
continue in full force and effect until the special tax obligation is prepaid and permanently
satisfied and the lien canceled in accordance with law or until collection of the special tax
ceases. The Finance Department of the City of Menifee, 29714 Haun Road, Menifee, California
is designated as the office responsible for preparing annually a current roll of special tax levy
obligations by assessor's parcel numbers and for estimating future special tax levies pursuant to
Section 53340.1 of the California Government Code.
Section 5. Exempt Properties. Pursuant to Section 53340 of the California
Government Code, properties of entities of the state, federal, and local governments shall be
exempt from the levy of special taxes of the proposed community facilities district.
Section 6. Report. The Report is hereby approved and is made a part of
the record of the public hearing regarding the formation of the Community Facilities District,
and is ordered to be kept on file with the City Clerk as part of the transcript of these
proceedings.
Section 7. Description of Voting Procedures. The voting procedures to
be followed in conducting the special election on (i) the proposition with respect to the levy of
special taxes on taxable property within the Community Facilities District to pay the costs of
the services to be provided by the Community Facilities District, and (ii) the proposition with
respect to establishing an appropriations limit for the Community Facilities District in the
amount of $5,000,000 (the "special election"), shall be as follows:
(a) Except as otherwise provided below, the special election shall be
conducted by the City Clerk pursuant to the California Elections Code governing mail ballot
elections of cities, and in particular, the provisions of Division 4 (commencing with Section 4000)
of said Code, insofar as they may be applicable.
(b) The special election shall be held on the earliest date, following the
adoption by the City Council of this resolution and a resolution pursuant to Section 53326 of the
California Government Code submitting the propositions with respect to (i) the levy of special
taxes to pay the costs of the services to be provided by the Community Facilities District, and (ii)
establishing an appropriations limit therefor to the qualified electors of the Community Facilities
District, upon which such election can be held pursuant to said Section 53326 which may be
selected by the City Council, or such earlier date as the owners of land within the Community
Facilities District and the City Clerk agree and concur is acceptable.
(c) Pursuant to said Section 53326, the special election may be held earlier
than 90 days following the close of the public hearing if the qualified electors of the Community
Facilities District waive the time limits for conducting the election set forth in said Section 53326
by unanimous written consent and the City Clerk concurs in such earlier election date as shall
be consented to by the qualified electors.
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(d) Pursuant to said Section 53326, ballots for the special election shall be
distributed to the qualified electors by the City Clerk by mail with return postage prepaid, or by
personal service.
(e) Pursuant to applicable sections of the California Elections Code
governing the conduct of mail ballot elections of cities, and specifically Division 4 (commencing
with Section 4000) of the California Elections Code with respect to elections conducted by mail,
the City Clerk shall mail or deliver to each qualified elector an official ballot in a form specified
by the City Council in the resolutions calling the election, and shall also mail or deliver 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 statement pursuant to
Section 9401 of said Code, an impartial analysis by the City Attorney pursuant to Section 9280
of said Code with respect to the ballot propositions contained in the official ballot, arguments
and rebuttals, if any, pursuant to Sections 9281 to 9287, inclusive, and 9295 of said Code, a
return identification envelope with prepaid postage thereon addressed to the City Clerk for the
return of voted official ballots, and a copy of Resolution No. 12-268; provided, however, that
such statement, analysis and arguments may be waived with the unanimous consent of all the
landowners.
(f) The official ballot to be mailed or delivered by the City Clerk to each
landowner voter shall have printed or typed thereon the name of the landowner-voter and the
number of votes to be voted by the landowner-voter 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-voter is other than a
natural person, that he or she is an officer of or other person affiliated with the landowner-voter
entitled to vote such official ballot, that he or she has been authorized to vote such official ballot
on behalf of the landowner-voter, that in voting such official ballot it was his or her intent, as well
as the intent of the landowner-voter, to vote all votes to which the landowner-voter 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-voter's land ownership within the Community Facilities District.
(g) The return identification envelope mailed or delivered by the City Clerk to
each landowner-voter 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 City Clerk.
(h) The instruction to voter form to be mailed or delivered by the City Clerk to
the landowner-voters shall inform them that the official ballots shall be returned to the City 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 by 5:00
p.m. on the date of the election.
(i) Upon receipt of the return identification envelopes which are returned
prior to the voting deadline on the date of the election, the City Clerk shall canvass the votes
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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.
The procedures set forth in this section for conducting the special election, if it is
held, may be modified as the City Council may determine to be necessary or desirable by a
resolution subsequently adopted by the City Council.
APPROVED AND ADOPTED this 19th da of June, 2012.
Jo Denver, Mayor
ATTEST:
Kathy Bennett, City Clerk
APPROVED AS TO FORM:
Kim Byrens
Best, Best & Krieger LLP
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EXHIBIT "A"
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
CITY OF MENIFEE
COMMUNITY FACILITIES DISTRICT NO. 2012-02
(HIDDEN HILLS)
29277.00002\7411792.1 A-1
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 2012-02 (HIDDEN HILLS)
OF THE CITY OF MENIFEE COUNTY OF RIVERSIDE, STATE OF CALIFORNIA
A Special Tax (all capitalized terms are defined in Section A., "Definitions", below) shall
be applicable to each Parcel of Taxable Property located within the boundaries of
Community Facilities District No. 2012-02 (Hidden Hills). The amount of Special Tax to
be levied in each Fiscal Year, commencing in Fiscal Year 2013-2014 on a Parcel, shall
be determined by the by the City Council of the City of Menifee, acting in its capacity as
the legislative body of the CFD by applying the appropriate Special Tax as set forth in
Sections B., C., and D., below. All of the real property within the CFD, unless exempted
by law or by the provisions hereof in Section E., shall be taxed for the purposes, to the
extent and in the manner herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre or Acreage" means the land area of a Parcel as indicated on the most recent
Assessor's Parcel Map, or if the land area is not shown on the Assessor's Parcel Map,
the land area shown on the applicable Final Map, Assessor's Parcel Map, condominium
plan, or other recorded County map or the land area calculated to the reasonable
satisfaction of the Administrator using the boundaries set forth on such map or plan.
The square footage of a Parcel is equal to the Acreage of such Parcel multiplied by
43,580.
"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being
Chapter 2.5 of Part 1 of Division 2 of Title 5 of the Government Code of the State of
California.
"Administrative Expenses" means all actual or reasonably estimated costs and
expenses of the CFD that are chargeable or allocable to carry out its duties as the
Administrator of the CFD as allowed by the Act, which shall include without limitation, all
costs and expenses arising out of or resulting from the annual levy and collection of the
Special Tax (whether by the City or designee thereof or both), any litigation or appeal
involving the CFD, and normal administrative expenses of the City or designee thereof
or both. Administrative Expenses shall also include amount estimated or advanced by
the City or CFD for attorney's fees and other costs related to commencing and pursuing
to completion any foreclosure as a result of delinquent Special Taxes.
"Administrator" means an official of the City, or designee thereof, responsible for
determining the annual amount of the levy and collection of the Special Taxes.
"Approved Property" means all Parcels of Taxable Property: (i) that are included in a
Final Map that was recorded prior to the January 1st preceding the Fiscal Year in which
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gill
the Special Tax is being levied, and (ii) that have not been issued a Building Permit prior
to the April 1st preceding the Fiscal Year in which the Special Tax is being levied.
"Assessor" means the Assessor of the County of Riverside.
"Assessor's Parcel Map" means an official map of the Assessor of the County
designating Parcels by Assessor's Parcel Number.
"Assessor's Parcel Number" means the number assigned to a lot or Parcel for
purposes of identification as determined from an Assessor Parcel Map or the applicable
assessment roll.
"Base Year" means the Fiscal Year ending June 30, 2014.
"Boundary Map" means a recorded map of the CFD which indicates by a boundary
line the extent of the territory identified to be subject to the levy of Special Taxes.
"Building Permit" means the first legal document issued by a local agency giving
official permission for new construction. For purposes of this definition, "Building
Permit" shall not include any subsequent Building Permits issued or changed after the
first issuance.
j "CFD" means Community Facilities District No. 2012-02 (Hidden Hills) of the City of
Menifee.
"City" means the City of Menifee, California
"Consumer Price Index" means the Consumer Price Index published by the U.S.
Bureau of Labor Statistic for "All Urban Consumers" in the Los Angeles-Riverside-
Orange County 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 Administrator
that is reasonably comparable to the Consumer Price Index for the Los Angeles-
Riverside-Orange County Area.
"Council" mean the City Council of the City acting as the legislative body of the CFD.
"County" means the County of Riverside, California.
"Developed Property" means all Parcels of Taxable Property: (i) that are included in a
Final Map that was recorded prior to January 1'� preceding the Fiscal Year in which the
Special Tax is being levied, and (ii) for which a Building Permit for new construction has
been issued prior to April 1 s preceding the Fiscal Year in which the Special Tax is being
levied.
"Dwelling Unit" or "(WU)" means a residential unit that is used or intended to be used
as a domicile by one or more persons, as determined by the Administrator.
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"Exempt Property" means any Parcel which is exempt from Special Taxes pursuant to
Section E., below.
"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 66410 et seq.) 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 12 month period starting on July 1 of any calendar year and
ending the following June 30.
"Land Use Class" means any of the classes listed in Table 1, below.
"Maximum Special Tax" means for each Fiscal Year, the greatest amount of Special
Tax for each Parcel, determined in accordance with Section C., below, which may be
levied in such Fiscal Year.
"Multifamily Residential Property" means all Parcels of Developed Property that
consists of a building or buildings comprised of attached Dwelling Units available for
rental by the general public, not for sale to an end user, and under common
management.
"Non-Residential Property" means all Parcels of Developed Property for which a
Building Permit was issued, permitting the construction of one or more non-residential
units.
"Parcel(s)" means a lot or parcel within the CFD shown on an Assessor's Parcel Map
with an assigned Assessor's Parcel Number valid as of July 1st for the Fiscal Year for
which the Special Tax is being levied.
"Property Owner's Association Property" means all Parcels which have been
conveyed, dedicated to, or irrevocably offered for dedication to a Property owner
association, including any master or sub-association, prior to April V preceding the
Fiscal Year in which the Special Tax is being levied.
"Proportionately" means for Taxable Property that is (i) Developed Property, that the
ratio of the actual Special Tax levy to Maximum Special Tax is the same for all Parcels
of Developed Property, (ii) Approved Property, that the ratio of the actual Special Tax
levy to the Maximum Special Tax is the same for all Parcels of Approved Property, and
(iii) Undeveloped Property, Public Property and Property Owner's 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 Parcels of Undeveloped Property, Public Property and Property
Owner's Association Property.
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RMA For CFD No. 2012-02 (Hidden Hills)
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"Public Property" means all Parcels which, as of April 151 preceding the Fiscal Year in
which the Special Tax is being levied, are (i) used for rights-of-way or any other purpose
and is owned by, dedicated to, or irrevocably offered for dedication to the federal
government, the State, the County, City or any other public agency, provided, however,
that any property leased by a public agency to a private entity and subject to taxation
under Section 53340.1 of the Act shall be taxed and classified according to its use; and
(ii) encumbered by an unmanned utility easement making impractical its utilization for
other that the purpose set forth in the easement.
"Reserve Fund" means a fund to be used for capital replacement and maintenance
costs.
"Reserve Fund Requirement" means an amount up to 100% of the anticipated annual
cost of Services, not exceeding $212,000.00 for the Base Year. The Reserve Fund
Requirement shall be increased based on the percentage increase in the Consumer
Price Index with a maximum annual increase of six percent (6%) and a minimum annual
increase of two percent (2%) of the reserve fund requirement in effect in the previous
Fiscal Year.
"Residential Property" means all Parcels of Developed Property for which a Building
Permit has been issued permitting the construction of one or more residential Dwelling
Units.
"Services" means landscape maintenance to be financed, including streetscape, parks,
open space areas, and trails, which are in addition to those services that were provided
within the boundaries of the CFD at the time of formation of the CFD. The landscape
maintenance may include, but is not limited to all landscaping materials such as turf,
ground cover, shrub, trees, plants, irrigation and drainage systems, electricity,
repairfreplacement and inspection. The maintenance of parks, open space areas, and
trails may include, but is not limited to trees, plant material, sod, irrigation systems,
sidewalks, drainage facilities, weed control and other abatements.
"Single Family Property" means all Parcels of Residential Property, other than
Multifamily Residential Property.
"Special Tax(es)" means the special tax to be levied in each Fiscal Year on each
Parcel of Taxable Property in accordance with Section D.
"Special Tax Requirement" means for each Fiscal Year, that amount required to: (i)
pay the estimated cost of Services for such Fiscal Year as determined by the City; (ii)
fund the Reserve Fund in an amount equal to the lesser of (a) 20% of the Reserve Fund
Requirement or (b) the amount needed to fund the Reserve Fund up to the Reserve
Fund Requirement, (iii) pay Administrative Expenses; (iv) pay for the actual or
anticipated shortfall due to Special Tax delinquencies in the current or prior Fiscal Year;
and (v) less a credit for funds available to reduce the annual Special Tax levy as
determined by the Administrator.
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"State" means the State of California.
"Taxable Property" means all Parcels within the boundary of the CFD pursuant to the
Boundary Map which are not exempt from the Special Tax pursuant to Section E.,
below.
"Taxable Unit" means either a Dwelling Unit or an Acre, as shown in Table 1.
"Undeveloped Property" means all Parcels of Taxable Property not classified as
Developed Property, Approved Property, Public Property or Property Owner's
Association Property.
B. ASSIGNMENT TO LAND USE CLASS
Each Fiscal Year, commencing with Fiscal Year 2013-2014, all Parcels of Taxable
Property shall be classified as either Developed Property, Approved Property,
Undeveloped Property, Public Property and/or Property Owner's Association Property,
and subject to the levy of Special Taxes in accordance with this Rate and Method of
Apportionment as determined pursuant to Sections C. and D.
Parcels of Developed Property shall further be classified as Residential Property or
Non-Residential Property. Parcels of Residential Property shall further be classified as
Single Family Property or Multifamily Residential Property.
C. MAXIMUM SPECIAL TAX RATES
1. Developed Property
The Maximum Special Tax that may be levied and escalated as explained further
in Section C.1,(b)., below in any Fiscal Year for each Parcel classified as
Developed Property is shown below in Table 1.
Table 1
Maximum Special Tax Rates
Land Fiscal Year 2013-2014
Use Taxable Maximum Special Tax
Class Description Unit Per Taxable Unit
1 Single Family Property D/U $440.00
2 Multifamily Residential Property Acre $2,360.00
3 Non-Residential Property Acre $2,360.00
(a) Increase in the Maximum Special Tax
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On each July 1, following the Base Year, the Maximum Special Tax, identified in
Table 1, above, shall be increased based on the percentage increase in the
Consumer Price Index with a maximum annual increase of six percent (6%) and
a minimum annual increase of two percent (2%) of the Maximum Special Tax in
effect in the previous Fiscal Year.
i (b) Multiple Land Use Classes
In some instances a Parcel of Developed Property may contain more than one
Land Use Class. The Maximum Special Tax that can be levied on such Parcel
shall be the sum of the Maximum Special Tax that can be levied for each Land
Use Class located on that Parcel. For a Parcel that contains more than one Land
Use Class, the Acreage of such Parcel shall be allocated to each type of property
based on the amount of Acreage designated for each land use as determine by
reference to the site plan approved for such Parcel. The Administrator's
allocation to each Land Use Class shall be final.
2. Approved Property
The Maximum Special Tax for each Parcel of Approved Property shall be equal
to the product of the applicable Undeveloped Property Maximum Special Tax
rate per Acre times the Acreage of such Parcel; provided, however, for a Parcel
of Approved Property that has a Building Permit issued and which will become
Single Family Property, the Maximum Special Tax for such Parcel of Approved
Property shall be calculated pursuant to Section CA as if such Parcel were
already designated as Single Family Property.
3. Undeveloped Property
The Maximum Special Tax that may be levied and escalated for each Parcel
classified as Undeveloped Property is $2,360 per Acre and shall be increased
annually, commencing July 1, 2013, based on the percentage increase in the
Consumer Price Index with a maximum annual increase of six percent (6%) and
a minimum annual increase of two percent (2%) of the Maximum Special Tax in
effect in the previous Fiscal Year.
4. Public Property and/or Property Owner's Association Property that is not
Exempt Property pursuant to the provisions of Section E.
The Maximum Special Tax for each Parcel of Taxable Public Property and/or
Property Owners Association Property shall be equal to the product of the
applicable Undeveloped Property Maximum Special Tax rate per Acre times the
Acreage of such Parcel and shall be increased annually, commencing July 1,
2013, based on the percentage increase in the Consumer Price Index with a
maximum annual increase of six percent (6%) and a minimum annual increase of
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RMA For CFD No. 2012-02 (Hidden Hills)
two percent (2%) of the Maximum Special Tax in effect in the previous Fiscal
Year
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2013-2014 and for each following Fiscal Year, the
Administrator shall levy the Special Tax on all Taxable Property until the amount of
Special Taxes equals the applicable Special Tax Requirement in accordance with the
following steps:
First: The Special Tax shall be levied Proportionately on each Parcel of Developed
Property at up to 100% of the applicable Maximum Special Tax as needed to satisfy the
Special Tax Requirement;
Second: If additional moneys are needed to satisfy the Special Tax Requirement after
the first step has been completed, the Special Tax shall be levied Proportionately on
each Parcel of Approved Property at up to 100% of the Maximum Special Tax for
Approved Property;
r
Third: If additional moneys are needed to satisfy the Special Tax Requirement after the
first two steps have been completed, the Special Tax shall be levied Proportionately on
each Parcel of Undeveloped Property at up to 100% of the applicable Maximum Special
Tax for Undeveloped Property;
Fourth: If additional moneys are needed to satisfy the Special Tax Requirement after
the first three steps have been completed, the Special Tax shall be levied
Proportionately on each Parcel of Taxable Property that is Public Property and Property
Owner's Association Property at up to 100% of the applicable Maximum Special Tax for
such Parcel.
Notwithstanding the above, under no circumstances will the Special Taxes levied in any
Fiscal Year against any Parcel of Residential Property for which a Certificate of
Occupancy has been issued be increased by more than ten percent (10%) as a result of
a delinquency in the payment of the Special Tax applicable to any other Parcel above
the amount that would have been levied in that Fiscal Year had there never been any
such delinquency or default.
E. EXEMPTIONS
The CFD shall not levy Special Taxes on up to 80.16 Acres of Public Property and
Property Owner's Association Property within the CFD. Exempt Property status will be
assigned by the Administrator in the chronological order in which Parcels becomes
Public Property and/or Property Owner's Association Property.
After the limit of exempt Acres described above has been reached, the Maximum
Special Tax obligation for any additional Public Property or Property Owner's
City Of Menifee
RMA For CFD No. 2012-02 (Hidden Hills)
Association Property shall be subject to the levy of the Special Tax as provided for in
the fourth step in Section D.
I F. MANNER OF COLLECTION
The Special Tax shall be collected in the same manner and at the same time as
ordinary ad valorem property taxes and shall be subject to the same penalties, the
same procedure, sale and lien priority in the case of delinquency; provided, however,
that the Administrator may directly bill the Special Tax, may collect Special Taxes at a
different time or in a different manner if necessary to meet the financial obligations of
j the CFD, and provided further that the CFD may covenant to foreclose and may actually
foreclose on Parcels having delinquent Special Taxes as permitted by the Act.
G, APPEALS
Any taxpayer may file a written appeal of the Special Tax on his/her Parcel(s) with the
Administrator, provided that the appellant is current in his/her payments of Special
Taxes. During pendency of an appeal, all Special Taxes must be paid on or before the
payment due date established when the levy was made. The appeal must specify the
reasons why the appellant claims the Special Tax is in error. The Administrator shall
review the appeal, meet with the appellant if the Administrator deems necessary, and
advise the appellant of its determination. If the Administrator agrees with the appellant,
the Administrator shall grant a credit to eliminate or reduce future Special Taxes on the
appellant's Parcel(s). No refunds of previously paid Special Taxes shall be made.
The Administrator shall interpret this Rate and Method of Apportionment and make
determinations relative to the annual levy and administration of the Special Tax and any
taxpayer who appeals, as herein specified.
H. TERM OF THE SPECIAL TAX
The Special Tax shall be levied annually in perpetuity to meet the Special Tax
Requirement, unless terminated earlier by the City.
City Of Menifee
RMA For CFD No. 2012-02 (Hidden Hills)
John V.Denver STATE OF CALIFORNIA )
Mayor COUNTY OF RIVERSIDE ) ss
CITY OF MENIFEE )
Thomas Fuhrman
Mayor Pro Tem I, Kathy Bennett, City Clerk of the City of Menifee, do hereby certify that the
Wallace W.Edgerton foregoing Resolution No. 12-277 was duly adopted by the City Council of the City
Councilmember of Menifee at a meeting thereof held on the 19`h day of June, 2012 by the
Darcy Kuenzi following vote:
Councilmember
Ayes: Denver, Edgerton, Fuhrman, Kristjansson, Kuenzi
Sue Kristjansson Noes: None
Councilmember Absent: None
Abstain: None
Kathy Bennett, City Clerk
29714 Haun Road
Menifee,CA 92586
Phone 951.672.6777
Fax 951.679.3843
www.dtyofinenifee.us