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2014/08/20 Tax Liens Special Tax Lien CFD No 2014-1 Town CenterEXEMPT RECORDING REQUESTED PER GOV'T CODE 6103 RECORDING REQUESTED BY AND AFTER RECORDATION RETURN TO: City of Menifee Attn: Kathy Bennett, City Clerk 29714 Haun Rd., Menifee, CA 92586 DOC # 2014-0316336 08/20/2014 03:18P Fee:NC Page 1 of 10 Recorded in Official Records County of Riverside Larry W. Ward 6Q� Assessor, County Clerk & Recorder II II I I I I II I I II II I II I I II s R I U JPAGEJ SIZE1 DA IMISCILONGI RFD ICOPY M A L 465 1 426 1 PCOR NCOR SMF CHG EXAM I (00 T: CTY I UNI NOTICE OF SPECIAL TAX LIEN City of Menifee Community Facilities District No. 2014-1 (Town Center) Pursuant to the requirements of Section 3114.5 of the Streets and Highways Code of the Government Code 53311, et seq., the undersigned City Clerk of the City of Menifee, acting on behalf of City of Menifee Community Facilities District No. 2014-1 (Public Services) (the "CFD"), HEREBY GIVES NOTICE that a lien is hereby imposed on taxable property within the CFD to secure payment of a special tax which the City Council of the City of Menifee, County of Riverside (the "County"), State of California, is authorized to annually levy for the purpose of financing the following 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. The Special Tax is authorized to be levied within the CFD and the lien of the Special Tax is a continuing lien which shall secure each annual levy of the Special Tax and which shall continue in force and effect 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 of the authorized Special Tax is as shown in the Rate and Method set forth on Exhibit A attached hereto and incorporated herein by this reference. The Special Tax shall be collected in the same manner as ordinary ad valorem property taxes and 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; provided, however, the CFD may utilize a direct billing procedure for any Special Taxes that cannot be collected on the County tax roll or may, by resolution, elect to collect the Special Taxes at a different time or in a different manner if necessary to meet its financial obligations. Notice is further given that upon the recording of this notice in the Office of the County Recorder, the obligation to pay the Special Tax levy shall become a lien upon all non-exempt real property within the CFD in accordance with Section 3115.5 of the Streets and Highways Code. The (a) names of the owner(s) of the real property included within the CFD as they appear on the last secured assessment roll as of the date of recording of this Notice and (b) the Assessor's tax parcel(s) numbers of all parcels or any portion thereof which are included within the CFD are as set forth on the attached, referenced and incorporated Exhibit B. Reference is made to the boundary map of the District recorded at Book 77, Page(s) 23, Document No. 2014-0248827 of Maps of Assessment and Community Facilities Districts in the Office of the County Recorder for the County of Riverside, State of California, which map is now the final boundary map of the CFD. For further information concerning the current and estimated tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the City of Menifee, City Hall, 29714 Haun Rd., Menifee, CA 92586, telephone number (951) 776-1099. Dated: As of L Cl9d l _' l 2014 4BK By:nett, City Clerk City of Menifee IIIIIIIIII II I I I II I II II II II III �a� 14 elf iF, zF EXHIBIT A A-1 L II IIII IIII II II I II HillI II AP 2 �£©018P 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 ParceP' 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.l.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.l.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. A-2 1111111111111111111111111111111111111111111111111111111 0r21�.36 oflINPF "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 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 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. A-3 III ��III III IIIIIIIIIII I���IIIIN OP,a15of10:5 "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 (in) 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 making 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 Tax 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. B. CLASSIFICATION OFASSESSOR'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 Taxes pursuant to Section C below. A-4 �F IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIITIIII �Q�G©rpA F C. MAXIMUM SPECIAL TAXES 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 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 (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 (29/o) and not more than six percent (6%). 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. A-5 IIIIIIIIIIIIIIIIIIIII Illilllll IIIIIII IIIII III IN G /2C.,204N3 1 P The Maximum Special Tax for an Assessor's Parcel classified as Mixed Use Property shall be 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; Thud: 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. m F. TERMINATION OF SPECIAL TAX w The Special Tax shall be levied as long as necessary to meet the Special Tax Requirement. v s G. EXEMPTIONS a The CID 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, making 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 CID Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The CFD 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 CID 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. A-6 I. 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. A-7 II II 1111 III II II 11111 III F,� c�lGAlfi1q�18F 1 01=3fii FY 201A-15 Maximum Owner FY 2013.14 APN FY 2014.15 APN Acreage Special Tax Stark Menifee Land 360-080-002 360-080-002 19.33 $19,967.89 Stark Menifee Land 360-080-003 360-080-003 19.34 $19,978.22 Stark Menifee Land 360-080-004 360-080-004 19.33 $19,967.89 Stark Menifee Land 360-080-025 360-080-025 17.09 $17,653.97 Rich Development 360-080-034(Por.)/ 360-080-036(Por.)/ 360-080-038 (Por.) 360-080-053 12.78 $13,201.74 Stark Menifee Land 360-080-034(Por.)/ 360-080-036 (Por.) 360-080-052 13.81 $14,265.73 Stark Menifee Land 360-080-036 (Por.)/ 360-080-038(Por.)/ 360-080-040 (Por.) 360-080-054 20.94 $21,631.02 Stark Menifee Land 360-080-040 (Por.) 360-080-050 12.81 $13,232.73 Stark Menifee Land 360-130-013 360-130-013 6.49 $6,704.17 Stark Menifee Land 360-130-014 360-130-014 6.28 $6,487.24 Stark Menifee Land 360-130-016 360-130-016 21.24 $21,940.92 B-1 III III I I �� ! II I II 2 III II III IIIII 1111 �,.�1.4 0 f� IN