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2012/06/19 Tax Liens Notice of Special Tax LienINDIAN WELLS (760) 568-2611 IRVINE (949) 263-2600 LOS ANGELES (213) 617-8100 ONTARIO (909) 989-8584 Barbara J. Skinner (951) 826-8253 Barbara.Skinner@bbklaw.com File No. 29277.00002 VIA LAND DELIVERY Kathy Bennett City Clerk City of Menifee 29714 Haun Road Menifee, CA 92586 Dear Kathy: BEST BEST & MIEGER � ATTORNEYS AT LAw 3750 University Avenue, Suite 400 Post Office Box 1028 Riverside, California 92502-1028 (951) 686-1450 (951) 686-3083 Fax BBKlaw.com June 19, 2012 SACRAMENTO (916) 325-4000 SAN DIEGO (619) 525-1300 WALNUT CREEK (925) 977-3300 Enclosed are one original and two copies of a Notice of Special Tax Lien for Community Facilities District No. 2012-02 (Hidden Hills). Please date and sign the original and one copy and return them to me as soon as possible, so that I can record it with the Riverside County Recorder's office. The additional copy may be retained for your records. BJS:BJS:bjs Enclosures cc: Terri Willoughby 29277.00002\7478151.1 Sincerely, Barbara J. Skinner Paralegal for BEST BEST & KRIEGER LLP RECORDING REQUESTED BY AND WHEN RECORDED MAIL TO City Clerk City of Menifee 29714 Haun Road Menifee, CA 92586 SPACE ABOVE THIS LINE RESERVED FOR RECORDER'S USE NOTICE OF SPECIAL TAX LIEN EXEMPT FROM FILING FEES PURSUANT TO GOVERNMENT CODE SECTION 6103 Pursuant to the requirements of Section 3114.5 of the Streets and Highways Code and Section 53328.3 of the Government Code, the undersigned City Clerk of the City of Menifee, County of Riverside, State of California, hereby gives notice that a lien to secure payment of special taxes is hereby imposed by the City Council of the City of Menifee, County of Riverside, State of California. The special taxes secured by this lien are authorized to be levied for the purpose of paying the costs of services to be provided, including the costs of (i) the maintenance of landscape, which includes, 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 includes, 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. The special taxes are authorized to be levied within City of Menifee Community Facilities District No. 2012-02 (Hidden Hills), County of Riverside, State of California (the "Community Facilities District") which has now been officially formed and the lien of the special taxes is a continuing lien which shall secure each annual levy of the special taxes 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 taxes cease to be levied and a 29277.00002\74 72622.1 notice of cessation of special tax is recorded in accordance with Section 53330.5 of the Government Code. The rates, method of apportionment, and manner of collection of the authorized special taxes are as set forth in Exhibit "A" attached hereto. 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 levies shall become a lien upon all nonexempt real property within the Community Facilities District in accordance with Section 3115.5 of the Streets and Highways Code. The name(s) of the owner(s) and the assessor's tax parcel number(s) of the real property included within the Community Facilities District and not exempt from the special taxes are set forth in Exhibit "C" attached hereto. Reference is made to the boundary map of the Community Facilities District recorded on June 4, 2012, in Book 75 of Maps of Assessment and Community Facilities Districts, at Page 61, and as Instrument No. 2012-0255764 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 Community Facilities District. 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 Finance Department of the City of Menifee, 29714 Haun Road, Menifee, California, telephone number (951) 672-6777. Dated: June �, 2012. Kathy Bennett City Clerk of the City of Menifee 29277.00002v472622.1 -2- EXHIBIT "A" RATES AND METHOD OF APPORTIONMENT OF SPECIAL TAX FOR CITY OF MENIFEE COMMUNITY FACILITIES DISTRICT NO.2012-02 (HIDDEN HILLS) 29277, 00002\7472622.1 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 43,560. "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 City Of Menifee RMA For CFD No. 2012-02 (Hidden Hills) 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. "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 Vt 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 Vt preceding the Fiscal Year in which the Special Tax is being levied. "Dwelling Unit" or "(D/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. City Of Menifee - - RMA For CFD No. 2012-02 (Hidden Hills) "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 u nits. "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 roperty owner association, including any master or sub -association, prior to April 1 s 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 ail Parcels of Approved Property, and (1h) 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. City Of Menifee RMA For CFD No. 2012-02 (Hidden Hills) "Public Property" means all Parcels which, as of April Vt 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, repair/replacement 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. City Of Menifee RMA For CFD No. 2012-02 (Hidden Hills) "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 Fiscal Year 2013-2014 Land Maximum Special Tax Use Class Description Taxable 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 City Of Menifee RMA For CFD No. 2012-02 (Hidden Hills) 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. (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 C.1 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 City Of Menifee — — -- 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; 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. 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 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) EXHIBIT `B" CITY OF MENIFEE COMMUNITY FACILITIES DISTRICT NO.2012-02 (HIDDEN HILLS) Assessor's Parcel Numbers for propertv owned by KB Home Coastal, Inc. 003 360-700-004 360-710-01 360-720-001 005 360-700-006 360-710-008 360-720-002 010 360-700-009 360-710-009 360-720-003 012 R360-180-017 360-700-010 360-710-010 360-720-004 014 360-700-011 360-710-011 360-720-005 360-700-012 360-710-020 360-720-006 018 360-700-013 360-710-021 360-720-007 360-700-014 360-710-023 360-720-009 360-700-015 360-710-024 360-720-010 360-700-016 360-710-025 360-720-011 360-700-017 360-710-027 360-720-012 360-700-018 360-710-028 360-720-013 360-700-019 360-710-029 360-720-014 360-700-020 360-710-031 360-720-015 360-700-021 360-710-032 360-720-016 360-700-022 360-710-034 360-720-017 360-700-023 360-710-035 360-720-018 360-700-024 360-710-036 360-720-019 360-700-025 360-710-037 360-720-020 360-700-026 360-710-039 360-720-021 360-700-027 360-710-040 360-720-022 360-700-028 360-720-023 360-700-029 360-720-024 360-700-030 360-720-025 360-700-034 360-720-026 360-700-035 360-720-027 360-700-036 360-720-028 360-700-037 360-720-029 360-700-038 360-720-030 360-700-039 360-720-031 360-700-040 360-720-032 360-720-033 360-720-034 360-720-035 360-720-036 360-720-037 36.0-720-03 8 360-720-039 360-720-041 360-720-042 360-720-044 360-720-045 360-720-046 360-720-047 360-720-048 29277T00002\7472622.1 B-1