2015/03/09 Tax Liens CFD 2015-1Recording Requested By and
When Recorded Mail To:
Albert A. Webb Associates
3788 McCray Street
Riverside, CA 92506
Attn: Municipal Finance
SPACE
DOC a 209 5 0093170
Customer Coy label
The Paper to which is label is
affixed has not been compared
with the filed/recorded document
Peter Aldana
County of Riverside
Assessor, County Clerk & Recorder
NOTICE OF SPECIAL TAX LIEN
COMMUNITY FACILITIES DISTRICT NO. 2015-1 (SERVICES)
CITY OF MENIFEE
Pursuant to the requirements of Section 3114.5 of the Streets and Highways Code and
Section 53328.3 of the Government Code, the undersigned clerk of the legislative body of the
City of Menifee Community Facilities District No. 2015-1 (Services) ("CFD No. 2015-1"), hereby
gives notice that a lien to secure payment of a special tax is hereby imposed by the City Council
of the City of Menifee ("the City"), Riverside County, State of California. The special tax secured
by this lien is authorized to be levied for the purpose of providing certain public services
described in Exhibit A attached hereto and herby made a part hereof.
The special tax is authorized to be levied within CFD No. 2015-1, which has now been
officially formed, and the lien is a continuing lien which shall secure each annual levy of the
special tax and which shall continue in force and effect until the special tax obligation is prepaid,
permanently satisfied, and canceled in accordance with law or until the special tax ceases to be
levied and a notice of cessation of special tax is recorded in accordance with Section 53330.5 of
the Government Code.
The rate and method of apportionment and manner of collection of the authorized
special tax is as set forth in Exhibit B attached hereto and hereby made a part hereof.
Conditions under which the obligation to pay the special tax may be prepaid and permanently
satisfied and the lien of the special tax cancelled are: None.
Notice is further given that upon the recording of this notice in the office of the County
Recorder of the County of Riverside, the obligation to pay the special tax levy shall become a
lien upon all nonexempt real property within CFD No. 2015-1 in accordance with Section 3115.5
of the Streets and Highway Code.
The name(s) of the owner(s) and the assessor's tax parcel numbers of the real property
included within CFD No_ 2015-1 and not exempt from the special tax are as set forth in Exhibit
C attached hereto and incorporated herein by this reference.
Reference is made to the boundary map of CFD No. 2015-1 recorded at Book No. 77 of
Maps of Assessment and Community Facilities Districts at Page 88, Document No. 2015-
0038450, recorded on January 29, 2015 in the office of the County Recorder for the County of
Riverside, State of California, which map is now the final boundary map of CFD No. 2015-1,
Boundaries -- Potential Annexation Area, recorded at Book 77 of Maps of Assessment and
Community Facilities District at Page 89, Document No. 2015-0038451, recorded on January
29, 2015 in the office of the County Recorder for the County of Riverside, State of California,
which map comprises the boundary map of CFD No. 2015-1.
For further information concerning the current and estimated future tax liability of owners
or purchasers of real property subject to this special tax lien, interested persons should contact
the District Administrator. City of Menifee, 29714 Haun Road, Menifee, CA 92586.
Dated: As of the 4�- day of Vimomb , 2015
41k
By: t�
Kathy ennett
City Clerk
City of Menifee
EXHIBIT A
DESCRIPTION OF SERVICES
COMMUNITY FACILITIES DISTRICT NO. 2015-1 (SERVICES)
OF THE CITY OF MENIFEE
The services which may be funded with proceeds of the special tax of CFD No. 2015-1, as
provided by Section 53313 of the Act, will include all costs attributable to maintaining, servicing,
cleaning, repairing and/or replacing landscaped areas (may include reserves for replacement) in
public street right-of-ways, public landscaping, public open spaces and other similar landscaped
areas officially dedicated for public use. In addition, the services which may include some or all
costs attributable to police protection, and fire services. These services including the following:
(a) maintenance and lighting of parks, parkways, streets, roads and open space,
which maintenance and lighting services may include, without limitation, furnishing of electrical
power to street lights; repair and replacement of damaged or inoperative light bulbs, fixtures and
standards; maintenance (including irrigation and replacement) of landscaping vegetation
situated on or adjacent to parks, parkways, streets, roads and open space; maintenance and
repair of irrigation facilities; maintenance of public signage; graffiti removal from and
maintenance and repair of public structures situated on parks, parkways, streets, roads and
open space; maintenance and repair of playground or recreation program equipment or facilities
situated on any park; and
(b) maintenance and operation of water quality improvements which include storm
drainage and flood protection facilities, including, without limitation, drainage inlets, catch basin
inserts, infiltration basins, flood control channels, fossil fuel filters, and similar facilities.
Maintenance services may include but is not limited to the repair, removal or replacement of all
or part of any of the water quality improvements, fossil fuel filters within the public right-of-way
including the removal of petroleum hydrocarbons and other pollutants from water runoff, or
appurtenant facilities, clearing of inlets and outlets; erosion repairs; and cleanup to
improvements, and other items necessary for the maintenance, servicing; or both of the water
quality basin improvements within flood control channel improvements; and
(c) public street sweeping, on the segments of the arterials within the boundaries of
CFD No. 2015-1; as well as local roads within residential subdivisions located within CFD No.
2015-1; and any portions adjacent to the properties within CFD No. 2015-1; and
(d) police protection services, including but not limited to criminal justice services,
and fire protection and suppression services.
In addition to payment of the cost and expense of the forgoing services, proceeds of the special
tax may be expended to pay "Administrative Expenses," as said term is defined in the Rate and
Method of Apportionment.
The above services shall be limited to those provided within the boundaries of CFD No. 2015-1
or for the benefit of the properties within the boundaries of CFD No. 2015-1, as the boundary is
expanded from time to time by anticipated annexations, and said services may be financed by
proceeds of the special tax of CFD No. 2015-1 only to the extent that they are in addition to
those provided in the territory of CFD No. 2015-1 before CFD No. 2015-1 was created.
EXHIBIT B
RATES AND METHOD OF APPORTIONMENT OF SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 2015-1 (SERVICES)
OF THE CITY OF MENIFEE
RATES AND METHOD OF APPORTIONMENT OF SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 2015-1 (SERVICES)
OF THE CITY OF MENIFEE
A Special Tax (the "Special Tax") shall be levied on and collected from each Assessor's Parcel (defined
below) in Community Facilities District No. 2015-1 (Services) (the "CFD No. 2015-1" or "CFD"; defined
below), in each Fiscal Year, (defined below), commencing in the Fiscal Year beginning July 1, 2015, in an
amount determined by the City Council of the City of Menifee, acting ex officio as the legislative body of
CFD No. 2015-1, by applying the rates and method of apportionment set forth below. All of the real
property in CFD No. 2015-1, unless exempted by law or by the provisions herein, shall be taxed to the
extent and in the manner provided herein.
A. DEFINITIONS
"Acre" or "Acreage" means the land area of an Assessor's Parcel as shown on any Assessor's Parcel
Map, or if the land area is not shown on the Assessor's Parcel Map, the land area as shown on the
applicable Final Map, or if the area is not shown on the applicable Final Map, the land area shall be
calculated by the Administrator.
"Administrative Expenses" means the actual or reasonably estimated costs directly related to the
formation, annexation, and administration of CFD No. 2015-1 including, but not limited to: the costs
of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether
by the City or designee thereof or both); the costs to the City, CFD No. 2015-1, or any designee
thereof associated with fulfilling the CFD No. 2015-1 disclosure requirements; the costs associated
with responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2015-1
or any designee thereof related to an appeal of the Special Tax; and the City's annual administration
fees including payment of a proportional share of salaries and benefits of any City employees and
City overhead whose duties are related to the administration and third party expenses.
Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No.
2015-1 for any other administrative purposes of CFD No. 2015-1, including attorney's fees and other
costs related to commencing and pursuing to completion any foreclosure of delinquent Special
Taxes.
"Administrator" means the City Manager of the City of Menifee, or his or her designee.
"Approved Property" means all Assessor's Parcels of Taxable Property that are included in a Final
Map that was recorded prior to the March 1 of preceding the Fiscal Year in which the Special Tax is
being levied.
"Assessor's Parcel" means a lot or parcel of land that is identifiable by an Assessor's Parcel Number
by the County 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 that identification number assigned to a parcel by the County
Assessor of the County.
City of Menifee
Community Facilities District No. 2015-1(Services)
"Building Square Footage" or "BSF" means the floor area square footage reflected on the original
construction building permit issued for construction of a building of Non -Residential Property and
any Building Square Footage subsequently added to a building of such Taxable Property after
issuance of a building permit for expansion or renovation of such building.
"CFD" or "CFD No. 2015-1" means the City of Menifee Community Facilities District No. 2015-1
(Services).
"City" has the meaning set forth in the preamble.
"County" means the County of Riverside.
"Developed Property" means all Assessor's Parcels of Taxable Property for which a building permit
for new construction has been issued on or prior to March 1 preceding the Fiscal Year in which the
Special Tax is being levied.
"Exempt Property" means all Assessors' Parcels designated as being exempt from the Special Tax as
provided for in Section G.
"Final Map" means a subdivision of property by recordation of a final map, 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 period from and including July 1" of any year to and including the following
June 30cn
"Land Use Category" or "LUC" means, any of the categories contained in Section B. hereof to which
an Assessor's Parcel is assigned consistent with the land use approvals that have been received or
proposed for the Assessor's Parcel as of March 1 preceding the Fiscal Year in which the Special Tax is
being levied.
"Maximum Special Tax" means the Maximum Special Tax A and/or Maximum Special Tax B, as
applicable.
"Maximum Special Tax A" means the Maximum Special Tax A, as determined in accordance with
Section C., below, that can be levied in any Fiscal Year on any Assessor's Parcel within CFD No. 2015-
1.
"Maximum Special Tax B" means the Maximum Special Tax B, as determined in accordance with
Section C., below, that can be levied in any Fiscal Year on any Assessor's Parcel within CFD No. 2015-
1.
"Multi -Family Residential Property" means any Assessor's Parcel of residential property that
consists of a building or buildings comprised of attached Residential Units available for rental, but
not purchase, by the general public and under common management.
City of Menifee 2
Community Facilities District No. 2015-1 (Services)
"Non -Residential Property" means, all Assessor's Parcels of Taxable Property for which a building
permit(s) was issued for a non-residential use. The Administrator shall make the determination if an
Assessor's Parcel is Non -Residential Property.
"Proportionately" means for Taxable Property that is: (i) Developed Property, that the ratio of the
actual Special Tax levy to the 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 that the
ratio of the actual Special Tax levy per acre to the Maximum Special Tax per acre is the same for all
Parcels of Undeveloped Property.
"Residential Unit" or "R/U" 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.
"Residential Property" means all Assessor's Parcels of Taxable Property upon which completed
Residential Units have been constructed or for which building permits have been or may be issued
for purposes of constructing one or more Residential Units.
"Service(s)" means services permitted under the Mello -Roos Community Facilities Act of 1982
including, without limitation, those services authorized to be funded by CFD No. 2015-1 as set forth
in the documents adopted by the City Council at the time the CFD was formed.
"Single Family Residential Property" means any residential property that consists of a building
comprised of attached or detached residential units available for purchase or rent by the general
public.
"Special Taxies)" means the Special Tax A and/or Special Tax B to be levied in each Fiscal Year on
each Assessor's Parcel of Taxable Property.
"Special Tax A" means the annual special tax to be levied in each Fiscal Year on each Assessor's
Parcel of Taxable Property to fund the Special Tax A Requirement.
"Special Tax B" means the annual special tax to be levied in each Fiscal Year on each Assessors
Parcel of developed Property to fund the Special Tax B Requirement.
"Special Tax A Requirement" means that amount to be collected in any Fiscal Year to pay for certain
costs as required to meet the needs of CFD No. 2015-1 in both the current Fiscal Year and the next
Fiscal Year. The costs to be covered shall be the direct costs for (i) maintenance services including
but not limited to (i) maintenance and lighting of parks, parkways, streets, roads and open space, (ii)
maintenance and operation of water quality improvements, (iii) public street sweeping, (iv) fund an
operating reserve for the costs of Services as determined by the Administrator, and (v)
Administrative Expenses. Under no circumstances shall the Special Tax A Requirement include funds
for Bonds.
"Special Tax B Requirement" means that amount to be collected in any Fiscal Year to pay for certain
costs as required to meet the needs of CFD No. 2015-1 in both the current Fiscal Year and the next
Fiscal Year. The costs to be covered shall be the direct costs for (i) police protection services, (ii) fire
protection and suppression services, (iii) fund an operating reserve for the costs of Services as
determined by the Administrator, and (iv) Administrative Expenses. Under no circumstances shall
the Special Tax B Requirement include funds for Bonds.
City of Menifee 3
Community Facilities District No. 2015-1(Services)
"Taxable Property" means all Assessor's Parcels within CFD No. 2015-1, which are not Exempt
Property.
"Taxable Unit" means either a Residential Unit or an Acre.
"Tax Zone" means a mutually exclusive geographic area, within which particular Special Tax rates
may be levied pursuant to this Rate and Method of Apportionment of Special Tax. Exhibit "C"
identifies the Tax Zone in CFD No. 2015-1 at formation; additional Tax Zones may be created when
property is annexed into the CFD.
"Tax Zone 1" means the geographic area the specific area identified on the CFD Boundary Map as
Tax Zone 1.
"Tract(s)" means an area of land within a subdivision identified by a particular tract number on a
Final Map approved for the subdivision.
"Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as
Developed Property or Approved Property.
B. ASSIGNMENT TO LAND USE CATEGORIES
For each Fiscal Year, all Assessor's Parcels of Taxable Property within CFD No. 2015-1 shall be
classified as Developed Property, Approved Property, or Undeveloped Property, and shall be subject
to the levy of Special Taxes as determined pursuant to Sections C and D below. Assessor's Parcels of
Developed Property and Approved Property shall be classified as either Residential Property or Non -
Residential Property. Residential Property shall be further classified as Single Family Residential
Property or Multi -Family Residential Property and the number of Residential Units shall be
determined by the Administrator.
C. MAXIMUM SPECIAL TAX RATES
1. Special Tax A
For purposes of determining the applicable Maximum Special Tax A for Assessor's Parcels of
Developed Property and Approved Property which are classified as Residential Property, all such
Assessor's Parcels shall be assigned the number of Residential Unit(s) constructed or to be
constructed thereon as specified in or shown on the building permit(s) issued or Final Map as
determined by the Administrator. For Parcels of undeveloped property zoned for development
of single family attached or multi -family units, the number of Residential Units shall be
determined by referencing the condominium plan, apartment plan, site plan or other
development plan, or by assigning the maximum allowable units permitted based on the
underlying zoning for the Parcel. Once a single family attached or multi -family building or
buildings have been built on an Assessor's Parcel, the Administrator shall determine the actual
number of Residential Units contained within the building or buildings, and the Special Tax
levied against the Parcel in the next Fiscal Year shall be calculated by multiplying the actual
number of Residential Units by the Maximum Special Tax A per Residential Unit identified for
the Tract in Table 1 below or as included in Exhibit A as each Annexation occurs.
For purposes of determining the applicable Maximum Special Tax A for Assessor's Parcels of
Developed Property and Approved Property which are classified as Non -Residential Property, all
such Assessors Parcels shall be assigned the number of Acres shown on the Final Map as
City of Menifee 4
Community Facilities District No. 2015-1(Services)
determined by the Administrator. Once the Administrator determines the actual number of
Acres for the Assessor's Parcels, and the Special Tax levied against the Parcel in the next Fiscal
Year shall be calculated by multiplying the number of Acres by the Maximum Special Tax A per
Acre identified for the Tax Zone in Table 1 below or as included in Exhibit A as each Annexation
occurs.
a. Developed Property
(i) Maximum Special Tax A
The Maximum Special Tax A for each Assessor's Parcel of Taxable Property is shown in Table
1 is shall be specific to each Tax Zone within the CFD. When additional property is annexed
into CFD No. 2015-1, the rate and method adopted for the annexed property shall reflect
the Maximum Special Tax for the Tax Zones annexed and included in Exhibit A. The
Maximum Special Tax A for Fiscal Year 2015-2016 within Tax Zone 1 is identified in Table 1
below:
TABLE 1
MAXIMUM SPECIAL TAX A RATES
Tax
Zone
Tract I Land Use Category
Taxable
Unit
Maximum
Special Tax A
1
32277 1 Single Family Residential Property
R/U
$819
(ii) Increase in the Maximum Special Tax A
On each July 1, commencing on July 1, 2016 the Maximum Special Tax A for Developed
Property shall increase by i) the percentage increase in the Consumer Price Index (All Items)
for Los Angeles - Riverside - Orange County (1982-84 = 100) since the beginning of the
preceding Fiscal Year, or ii) by two percent (2.0%), whichever is greater.
(iii) Multiple Land Use Categories
In some instances an Assessor's Parcel of Developed Property may contain more than one
Land Use Category. The Maximum Special Tax A that can be levied on an Assessor's Parcel
shall be the sum of the Maximum Special Tax A that can be levied for each Land Use
Category located on that Assessor's Parcel. For an Assessor's Parcel that contains more than
one land use, the Acreage of such Assessor's Parcel shall be allocated to each type of
property based on the amount of Acreage designated for each land use as determined by
reference to the site plan approved for such Assessor's Parcel. The Administrator's
allocation to each type of property shall be final.
b. Approved Property
The Maximum Special Tax A for each Assessor's Parcel of Taxable Property is shown in Table 2
shall be specific to each Tax Zone within the CFD. When additional property is annexed into CFD
No. 2015-1, the rate and method adopted for the annexed property shall reflect the Maximum
Special Tax for the Tax Zone annexed and included in Exhibit A. The Maximum Special Tax A for
Fiscal Year 2015-2016 within the Tax Zone is identified in Table 2 below:
City of Menifee
Community Facilities District No. 2015-1(Services)
TABLE 2
MAXIMUM SPECIAL TAX A RATES
Tax
Zone Tract
Land Use Category
Taxable
Unit
Maximum
Special Tax A
1 32277
Single Family Residential Property
R/U
$819
On each July 1, commencing on July 1, 2016 the Maximum Special Tax A for Approved Property
shall increase by i) the percentage increase in the Consumer Price Index (All Items) for Los
Angeles - Riverside - Orange County (1982-84 = 100) since the beginning of the preceding Fiscal
Year, or ii) by two percent (2.0%), whichever is greater.
c. Undeveloped Property
The Maximum Special Tax A for each Assessor's Parcel of Taxable Property is shown in Table 3
shall be specific to each Tax Zone within the CFD. When additional property is annexed into CFD
No. 2015-1, the rate and method adopted for the annexed property shall reflect the Maximum
Special Tax A for the Tax Zone annexed and included in Exhibit A. The Maximum Special Tax A
for Fiscal Year 2015-2016 within the Tax Zone is identified in Table 3 below:
TABLE 3
MAXIMUM SPECIAL TAX A RATES
Tax Zone Tracts Taxable Unit Maximum Special Tax A
1 32277 Acre $4,246
On each July 1, commencing on July 1, 2016 the Maximum Special Tax A for Undeveloped
Property shall increase by i) the percentage increase in the Consumer Price Index (All Items) for
Los Angeles - Riverside - Orange County (1982-84 = 100) since the beginning of the preceding
Fiscal Year, or ii) by two percent (2.0%), whichever is greater.
2. Special Tax B
The Special Tax B is an annual Special Tax that shall be levied on Developed Property to fund the
Special Tax Requirement B.
a. Developed Property
(i) Maximum 5 ecial Tax B
The Maximum Special Tax B for Fiscal Year 2015-2016 for each Land Use Category is shown
in Table 4. When additional property is annexed into CFD No. 2015-1, the rate and method
adopted for the annexed property shall reflect the Maximum Special Tax B for the Fiscal
Year the property is being annexed into CFD No. 2015-1 and included in Exhibit A.
TABLE 4
MAXIMUM SPECIAL TAX B RATES
Land Use Category
Taxable
Unit
Maximum
Special Tax B
Single Family Residential
R/U
$516
Multi -Family Residential
R/U
$381
City of Menifee 6
Community Facilities District No. 2015-1(Services)
On each July 1, commencing on July 1, 2016 the Maximum Special Tax B for Developed Property
shall increase by i) the percentage increase in the Consumer Price Index (All Items) for Los Angeles -
Riverside - Orange County (1982-84 = 100) since the beginning of the preceding Fiscal Year, or ii) by
five percent (5.0%), whichever is greater.
No Special Tax shall be levied on property which, at the time of adoption of the Resolution of
Formation for CFD No. 2015-1, is an Exempt Property.
D. METHOD OF APPORTIONMENT OF ANNUAL SPECIAL TAX
1. Special Tax A
Commencing with Fiscal Year 2015-2016 and for each following Fiscal Year, the Council shall
determine the Special Tax A Requirement and shall levy the Special Tax A on all Assessor's
Parcels of Taxable Property until the aggregate amount of Special Tax A equals the Special Tax
A Requirement. The Special Tax A shall be levied for each Fiscal Year as follows:
First: The Special Tax A shall be levied Proportionately on all Assessor's Parcels of Developed
Property up to 100% of the applicable Maximum Special Tax A to satisfy the Special Tax A
Requirement;
Second: If additional moneys are needed to satisfy the Special Tax A 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 A for Approved Property;
Third: If additional monies are needed to satisfy the Special Tax A Requirement after the first
two steps has been completed, the Special Tax A shall be levied Proportionately on all
Assessor's Parcels of Undeveloped Property up to 100% of the Maximum Special Tax A for
Undeveloped Property.
2. Special Tax B
Commencing with Fiscal Year 2015-2016 and for each following Fiscal Year, the Council shall
determine the Special Tax B Requirement and shall levy the Special Tax B until the aggregate
amount of Special Tax B equals the Special Tax B Requirement.
The Special Tax B shall be levied Proportionately on all Assessor's Parcels of Developed
Property up to 100% of the applicable Maximum Special Tax B to satisfy the Special Tax B
Requirement,
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2015-1 from time to time. As
each annexation is proposed, an analysis will be prepared to determine the annual cost for providing
Services. Based on this analysis, the property to be annexed, pursuant to California Government
Code section 53339 et seq. will be assigned to the appropriate Maximum Special Tax rate for the Tax
Zone when annexed and included in Exhibit A.
F. TERM OF SPECIAL TAX
For each Fiscal Year, the Special Taxes shall be levied as long as the Services are being provided.
City of Menifee 7
Community Facilities District No. 2015-1 (Services)
G. EXEMPTIONS
The City shall classify as Exempt Property within CFD No. 2015-1, any Assessor's Parcel in any of the
following categories; (1) Assessor's Parcels which are owned by, irrevocably offered for dedication,
encumbered by or restricted in use by any public entity; (ii) Assessor's Parcels with public or utility
easements making impractical their utilization for other than the purposes set forth in the
easement; (iii) Assessor's Parcels which are privately owned but are encumbered by or restricted
solely for public uses; or (iv) any Assessor's Parcel which is in use in the performance of a public
function as determined by the Administrator.
H. APPEALS
Any property owner claiming that the amount or application of the Special Taxes are not correct
may file a written notice of appeal with the City not later than twelve months after having paid the
first installment of the Special Tax(es) that is disputed. A representatives) of CFD No. 2015-1 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
representative's decision 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).
I. MANNER OF COLLECTION
The Special Tax(es) shall be collected in the same manner and at the same time as ordinary ad
valorem property taxes, provided, however, that CFD No. 2015-1 may collect the Special Tax at a
different time or in a different manner if necessary to meet its financial obligations.
City of Menifee 8
Community Facilities District No. 2015-1(Services)
EXHIBIT "A"
CITY OF MENIFEE
COMMUNITY FACILITIES DISTRICT NO. 2015-1 (SERVICES)
COST ESTIMATE
Maintenance Services - The estimate breaks down the costs of providing one year's maintenance
services for Fiscal Year 2015-2016. These services are being funded by the levy of Special Tax A for
Community Facilities District No. 2015-1.
TAX ZONE 1
TRACT NO. 32535
Item
Description
Estimated Cost
1
Landscaping
Streetlights
Street Maintenance
$90,371
2
$32,065
3
$37,299
4
Drainage
$15,315
5
Parks
$75,150
6
Trails
$2,426
7
8
Graffiti
$2,872
$381325
Administration and Reserves Costs
Total 1
1
$293,823
Safety Services - It is estimated that the cost of providing police and fire protection services being
funded by Special Tax 8 for the Community Facilities District No. 2015-1 (Services) as outlined in Exhibit
"B" hereto, will be as follows for the first year.
■ $516 per residential unit for single family residential property
■ $381 per residential unit for multi -family residential property
MAXIMUM SPECIAL TAXES ASSIGNED TO EACH TAX ZONE
No. of
Maximum
Maximum
Tax
Taxable
Land Use
Taxable
Special
Special
Zone
Tract
Units
Category
Unit
Tax A
Tax B
Subdivider
1
32277
359
Single Family Residential
R/U
$819
$516
CV Communities LLC
ESCALATION OF MAXIMUM SPECIAL TAXES
Maximum Special Tax A - On each July 1, commencing on July 1, 2016 the Maximum Special Tax A shall
increase by Q the percentage increase in the Consumer Price Index (All Items) for Los Angeles - Riverside
- Orange County (1982-84 = 100) since the beginning of the preceding Fiscal Year, or ii) by two percent
(2.0%), whichever is greater.
Maximum Special Tax B - On each July 1, commencing on July 1, 2016 the Maximum Special Tax B shall
increase by 1) the percentage increase in the Consumer Price Index (All Items) for Los Angeles -
Riverside - Orange County (1982-84 = 100) since the beginning of the preceding Fiscal Year, or ii) by
five percent (5.0%), whichever is greater.
City of Menifee 9
Community Facilities District No. 2015-1(Services)
EXHIBIT "B"
CITY OF MENIFEE
COMMUNITY FACILITIES DISTRICT NO.2015-1 (SERVICES)
DESCRIPTION OF AUTHORIZED SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2015-1, as provided by
Section 53313 of the Act, will include all costs attributable to maintaining, servicing, cleaning, repairing
and/or replacing landscaped areas (may include reserves for replacement) in public street right-of-ways,
public landscaping, public open spaces and other similar landscaped areas officially dedicated for public
use. In addition, the services which may include some or all costs attributable to police protection, and
fire services. These services including the following:
(a) maintenance and lighting of parks, parkways, streets, roads and open space, which
maintenance and lighting services may include, without limitation, furnishing of electrical power to
street lights; repair and replacement of damaged or inoperative light bulbs, fixtures and standards;
maintenance (including irrigation and replacement) of landscaping vegetation situated on or adjacent to
parks, parkways, streets, roads and open space; maintenance and repair of irrigation facilities;
maintenance of public signage; graffiti removal from and maintenance and repair of public structures
situated on parks, parkways, streets, roads and open space; maintenance and repair of playground or
recreation program equipment or facilities situated on any park; and
(b) maintenance and operation of water quality improvements which include storm
drainage and flood protection facilities, including, without limitation, drainage inlets, catch basin inserts,
infiltration basins, flood control channels, fossil fuel filters, and similar facilities. Maintenance services
may include but is not limited to the repair, removal or replacement of all or part of any of the water
quality improvements, fossil fuel filters within the public right-of-way including the removal of
petroleum hydrocarbons and other pollutants from water runoff, or appurtenant facilities, clearing of
inlets and outlets; erosion repairs; and cleanup to improvements, and other items necessary for the
maintenance, servicing; or both of the water quality basin improvements within flood control channel
improvements; and
(c) public street sweeping, on the segments of the arterials within the boundaries of CFD
No. 2015-1; as well as local roads within residential subdivisions located within CFD No. 2015-1; and any
portions adjacent to the properties within CFD No. 2015-1; and
(d) police protection services, including but not limited to criminal justice services, and fire
protection and suppression services.
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may
be expended to pay "Administrative Expenses," as said term is defined in the Rate and Method of
Apportionment.
The above services shall be limited to those provided within the boundaries of CFD No. 2015-1 or for the
benefit of the properties within the boundaries of CFD No. 2015-1, as the boundary is expanded from
time to time by anticipated annexations, and said services may be financed by proceeds of the special
tax of CFD No. 2015-1 only to the extent that they are in addition to those provided in the territory of
CFD No. 2015-1 before CFD No. 2015-1 was created.
City of Menifee 10
Community Facilities District No. 2015-1(Services)
EXHIBIT "C"
CITY OF MENIFEE
COMMUNITY FACILITIES DISTRICT NO. 201S-1 (SERVICES)
PROPOSED BOUNDARIES
City of Menifee 11
Community Facilities District No. 2015-1(Services)
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EXHIBIT C
PROPERTY OWNER NAME(S) AND ASSESSOR PARCEL NUMBER(S)
COMMUNITY FACILITIES DISTRICT NO. 2015-1 (SERVICES)
OF THE CITY OF MENIFEE
Property Owner Names Assessor Parcel Number(s)
CV Communities, LLC 1 372-080-031