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HomeMy WebLinkAboutD-2077 - Recorded Council Reso 10833 - Avila Ranch Community Facilities District No 2017-1 - Mello-Roosr) RECORDING REQUESTED BY AND WHEN RECORDED MAIL TO: City Clerk's Office CITY OF SAN LUIS OBISPO 990 Palm Street San Luis Obispo, CA 93401 201M.4506 Tommy Song) AA San Luis p3,ispa - County C 10/0312017 03:19 PPI Recorded at the request of: PUBLIC Titles: 1 Pages: 19 Fees: $0.00 Taxes: 0.00 Total: 10.00 1111914FA k -Recorder REC,Etfs' �cr 20 2017 This document is recorded for the benefit of the City of San Luis Obispo, .A Municipal Corporation, and is exempt from fee per Government Code Sections 27383. RESOLUTION NO. 10833 (2017 Series) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS OBISPO, CALIFORNIA, DECLARING ITS INTENTION TO ESTABLISH AVILA RANCH COMMUNITY FACILITIES DISTRICT NO. 2017-1 (SERVICES) PURSUANT TO THE MELLO-ROOS COMMUNITY FACILITIES ACT OF 1982 AND TO LEVY A SPECIAL TAX IN CONNECTION THEREWITH 2-0'7-7 RESOLUTION NO. 10833 (2017 SERIES) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS OBISPO, CALIFORNIA, DECLARING ITS INTENTION TO ESTABLISH AVILA RANCH COMMUNITY FACILITIES DISTRICT NO. 2017-1 (SERVICES) PURSUANT TO THE MELLO-ROOS COMMUNITY FACILITIES ACT OF 1982 AND TO LEVY A SPECIAL TAX IN CONNECTION THEREWITH WHEREAS, the development of the territory commonly known as Avila Ranch will necessitate the provision of additional City facilities and services; and WHEREAS, the Mello -Roos Community Facilities Act of 1982 (Section 53311 et. seq. of the California Government Code) (the "Act") authorizes the City to establish a community facilities district to Finance such facilities and services; and WHEREAS, pursuant to its own initiative and as authorized by Section 53318 of the Act, the City Council desires to institute proceedings to establish a community facilities district to finance such facilities and services and to levy a special tax for that purpose against parcels located in Avila Ranch. NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF SAN LUIS OBISPO DOES HEREBY RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS: SECTION 1. The recitals stated above are true and correct. SECTION 2. The City Council proposes to establish a community facilities district under the terms of the Act designated as the Avila Ranch Community Facilities District No. 2017-1 (Services) (the "District"). SECTION 3. The boundaries of the territory proposed for inclusion in the District are shown on the map that is on file in the office of the City Clerk and shown in Exhibit C. SECTION 4. The facilities and services proposed to be financed by the District are described in Exhibit B to this Resolution, attached hereto and incorporated herein by reference (the "Facilities and Services"). SECTION 5. Except where funds are otherwise available, a special tax sufficient to pay for all the Facilities and Services, along with the incidental expenses for the Facilities and Services described in Exhibit B, will be annually levied within the District (the "Special Tax"). The Special Tax will be secured by recordation of a continuing lien against all nonexempt real property in the District. The rate, method of apportionment, and manner of collection of the Special Tax are described in Exhibit A to this resolution, attached hereto and incorporated herein by reference (the "Rate and Method of Apportionment"). The Rate and Method of R 10833 Resolution No. 10833 (2017 Series) Page 2 Apportionment contains sufficient detail to allow each landowner or resident within the District to estimate the maximum Special Tax that he or she will be required to pay. SECTION 6. The Special Tax will be levied annually, for an indefinite period with no expiration or sunset. Notwithstanding the foregoing, no Special Tax to pay for public facilities will be levied against any parcel after Fiscal Year 2035-2036. For the purposes of this Section, "public facilities" does not include services described in section 53313 of the Act. SECTION 7. Under no circumstances may the Special tax on a residential parcel in the District be increased in any fiscal year as a consequence of delinquency or default in payment of the Special Tax levied on another parcel or parcels by more than ten percent (10%) above the amount that would have been levied in that fiscal year had there never been any such delinquency or default. SECTION 8. The Special Tax, if levied, will be subject to the following accountability measures: a) Proceeds of the Special Tax will be deposited in a special account (the "Special Account") and used only for the purpose of financing the Facilities and Services and incidental expenses relating to the Facilities and Services; and b) An annual report will be filed by the Finance Officer of the City at least once a year including a description of the amount of funds and the status of any project included in the Facilities and Services. The provisions of this section are a limitation on the expenditure of Special Tax proceeds. The City does not, solely by virtue of this section or this resolution, or solely by virtue of the levy or collection of the Special Tax, assume any obligation to provide any particular service or to purchase, construct, expand, improve, or rehabilitate any property of any particular kind. SECTION 9. A public hearing ("Hearing") will be held on September 19, 2017 at 4:00 PM, or as soon thereafter as practicable, in the City Council Chambers at 990 Palm Street, San Luis Obispo, CA on the establishment of the District. At the Hearing, protests against the establishment of the District, the extent of the District, or the furnishing of specified types of public facilities or services within the District may be made in writing by any interested person or taxpayer. SECTION 10. Concurrently with, or subsequently to, the establishment of the District, the City Council may submit the levy of the Special Tax to the qualified electors of the District. The election will be conducted by the City Clerk, as elections o€ficial. The vote will be by the landowners of the District, and each landowner of the District who is the owner of record at the close of the election, or is the authorized representative thereof, shall have one vote for each acre or portion of an acre of land that he or she owns within the District. The number of votes to be voted by a particular landowner will be specified on the ballot provided to that landowner. The election will be conducted by mail ballot. R 10833 , Resolution No. 10833 (2017 Series) Page 3 SECTION 11. The City Council directs the City Manager to file a report with the City Council at or before the time of the Hearing containing: (i) a brief description of the public facilities and services which will, in his or her opinion, be required to adequately meet the needs of the District; (ii) his or her estimate of the cost of providing those public facilities and services; and (iii) his or her estimate of the fair and reasonable cost of the incidental expenses for Facilities and Services described in Exhibit 2. SECTION 12. If any section, subsection, sentence, clause, phrase or portion of this resolution is for any reason held to be invalid or unconstitutional by any court of competent jurisdiction, such decision shall not affect the validity of the remainder of the resolution. The City Council hereby declares that it would have adopted this resolution, and each section, subsection, sentence, clause, phrase or portion hereof, irrespective of that fact that any one or more sections, subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional. SECTION 13. The City Clerk is directed to give notice of the Hearing as required by law. The notice shall be substantially in the form specified in section 53322 of the Act. SECTION 14. The City Clerk shall certify to the adoption of this Resolution. Upon motion made by Council Member G o m e z and seconded by Council Member Christianson and the following roll call vote: AYES: Council Members Christianson, Gomez and Peace, Vice Mayor Rivoire and Mayor Harmon NOES: None ABSENT: None The foregoing resolution was adopted this 19th day of September 2017. ATTEST: 2��-Z4L� Carrie Gallagher City Clerk R 10833 Resolution No. 10833 (2017 Series) Page 4 AP ROVED AS `l' FC3IZM: 'ti Christine Dietrick City Attorney IN WITNESS WHEREOF, Ihave herun o set my hand and aflixed the official seal of the City of San Luis Obispo, California, this .2 Ma day of W- , 2017. Carrie Gallagher City Clerk R 10833 Resolution No. 10833 (2017 Series) Exhibit A Rate and Method of Apportionment R 10833 Resolution No. 10833 (2017 Series) EXHIBIT A City of San Luis Obispo Avila Ranch Community Facilities District No. 2017-1 (Services) San Luis Obispo County, California RATE, METHOD OF APPORTIONMENT, AND MANNER OF COLLECTION OF SPECIAL TAX 1. Basis of Special Tax Levy A Special Tax authorized under the Mello -Roos Community Facilities Act of 1982 (Act) applicable to the land in the Avila Ranch Community Facilities District No. 2017-1 (Services) (CFD) of the City of San Luis Obispo (City) shall be levied and collected according to the tax liability determined by the City through the application of the appropriate amount or rate, as described below. 2. Definitions "Act" means the Mello -Roos Community Facilities Act of 1982, as amended, Sections 53311 and following of the California Government Code. "Administrative Expenses" means the actual or estimated costs incurred by the City to form the CFD and to determine, levy, and collect the Special Taxes, including compensation of City employees for administrative work performed in relation to the CFD, the fees of consultants and legal counsel, the costs of collecting installments of the Special Taxes on the general tax rolls, preparation of required reports, and any other costs required to administer the CFD as determined by the City. "Administrator" means the City Manager of the City, or his or her designee. "Affordable Unit" means a Unit built on a Parcel or Single -Family Parcel for which an Affordable Housing Agreement has been entered into for the property designating the Unit as affordable. The City Manager, or their designee, shall determine which Units are designated as Affordable Units and maintain an Affordable Unit Listing, which shall contain all designated buildable Parcels by tract and lot number, and in the case of Large Lots Parcels remaining before May 1 of the preceding Fiscal Year, the number of designated Affordable Units for each such Large Lot Parcel; all entries shall indicate the effective date of designation. The Affordable Unit Listing also shall be updated to reflect those Units no longer qualifying as Affordable Units, also known as Market - Rate Units. The Affordable Unit Listing, which shall contain all qualifying Affordable Units as of April 30, shall be made available to the Administrator by July 1 of each year for purposes of determining the Maximum Special Tax for Parcels pursuant to Section 4. Economic & Planning Systems, Inc. (EPS) A-1 Resolution No. 10833 (2017 Series) .,vila Ranch CFD No. 2017-1 (Services) Rate, Method of Apportionment, and Manner of Collection of Special Tax August 30, 2017 "Annual Infrastructure costs" means, for each Fiscal Year, the total cost of (1) Authorized Facilities and (2) any amounts needed to cure actual or estimated delinquencies in Special Taxes for the current or previous Fiscal Year. "Annual Services Costs" means for each Fiscal Year, the total cost of (1) Authorized Services, (2) Administrative Expenses, and (3) any amounts needed to cure actual or estimated delinquencies in Special Taxes for the current or previous Fiscal Year. "Assessor's Parcel Map" means an official map of the County Assessor designating parcels by Assessor's Parcel Number. "Assessor's Parcel Number" means the Parcel and Parcel Number as recorded by the County Assessor on the equalized tax roll. "Authorized Facilities" means those facilities, as listed in the resolution forming the CFD. "Authorized Services" means those services, as listed in the resolution forming the CFD. "Base Year" means the Fiscal Year beginning July 1, 2018, and ending June 30, 2019. "Building Permit" means a permit issued by the City for the construction of a Residential Use structure. "Building 5 uare Foot(age)" has the same meaning as that defined for the School Mitigation Fee by California Government Code Section 65995 for "Assessable Space," which is "all of the square footage within the perimeter of a residential structure, not including any carport, walkway, garage, overhang, patio, enclosed patio, detached accessory structure, or similar area" as determined upon issuance of the initial Building Permit. "CFD" means the Avila Ranch Community Facilities District No. 2017-1 (Services) of the City of San Luis Obispo, San Luis Obispo County, California. "City" means the City of San Luis Obispo in San Luis Obispo County, California. "Council" means the City Council of the City acting for the CFD under the Act. "County" means the County of San Luis Obispo, California. "County Assessor's Parcel" means a lot or Parcel with an assigned Assessor's Parcel Number in the maps used by the County Assessor in the preparation of the tax roll. "Developed Parcel" means any Taxable Parcel with a Building Permit issued for Residential Uses. "Development Plan" means a condominium plan, apartment plan, site plan, or other development plan that identifies such information as the type of structure, acreage, square footage, or number of Units that are approved to be developed on Single -Family Parcels and Multifamily Residential Use Parcels. "Final Man Parcel" means a Parcel designated for development of a single-family residence, which is part of a Final Subdivision Map. Economic & Planning Systems, Inc. (EPS) A-2 Resolution No. 10833 (2017 Series) Avila Ranch CFD No. 2017-1 (Services) Rate, Method of Apportionment, and Manner of Collection of Special Tax August 30, 2017 "Final Subdivision -Map" means a recorded map designating the final Parcel Subdivision for individual Single -Family Parcels. "Fiscal Year" means the period starting July 1 and ending the following June 30. "Infrastructure Special Tax" means the Special Tax identified in Attachment 1 for each Land Use Category identified to fund the costs of Authorized Facilities. The Infrastructure Special Tax is increased by the Infrastructure Special Tax Escalation Factor in each Fiscal Year following the Base Year. "Infrastructure Special Tax Escalation Factor" means a factor of 2 percent in any Fiscal Year following the Base Year by which the Special Tax for the previous Fiscal Year will be increased for the current Fiscal Year. "Land Use Category" means the categories of taxable land uses shown in Attachment 1. "Larne Lot Parcel" means a Parcel created by a Large Lot Subdivision Map. "Large Lot_ Subdivision Map" means a recorded subdivision map creating Parcels by land use. However, the Large Lot Subdivision Map does not delineate Single -Family Parcels. A Final Subdivision Map will create individual Single -Family Parcels. "Market -Rate Unit" means a Unit that is not an Affordable Unit. "Maximum Annual Special Tax" means the greatest amount of Special Tax that can be levied against a Parcel in a given Fiscal Year. The Maximum Annual Special Tax is the sum of the Fiscal Services Special Tax and Infrastructure Special Tax assigned to each Taxable Parcel. "Maximum Annual Special Tax Revenue" means the greatest amount of revenue that can be collected in total from a group of Parcels (such as Developed Parcels) by levying the Special Tax. "Multifamily" or "Multifamily Residential Use" means any Parcel or Development Project designated or developed for more than one residential dwelling Unit per Parcel. Such uses may consist of apartments, condominiums, townhomes, time-share units, row houses, duplexes, or triplexes. "Munici al Costs Index" means the index published by American City & County. "Other Land Uses" means Parcels with land uses other than Residential Uses. Such Parcels are Tax -Exempt Parcels. "Parcel" means any County Assessor's Parcel in the CFD based on the equalized tax rolls of the County. "Public Parcel" means any Parcel that is or is intended to be publicly owned, as designated in any final map that is normally exempt from the levy of general ad valorem property taxes under California law, including public streets, schools, parks, public drainageways, landscaping, wetlands, greenbelts, and open space. "Remainder Parcel" means a Parcel that is created as the result of the recordation of a Large Lot Parcel Map or Final Small Lot Subdivision Map, which results in a Parcel within the boundaries of a Large Lot Parcel that has not been mapped for final development approval. Such a Economic & Planning Systems, Inc. (EPS) A-3 ",00 %,s„e, a.-,—,-,.,,,,,w„e,�,„.,„,,,161e1m0 — Resolution No. 10833 (2017 Series) Avila Ranch CFD No. 2017-1 (Services) Rate, Method oFApportionment, and Manner of Collection of Special Tax August 30, 2017 Remainder Parcel may contain taxable and tax-exempt uses, such as Residential Uses, and Public Parcels, such as school or park sites. Once designated as a Remainder Parcel, such Parcel will be considered a Large Lot Parcel for the purposes of future Subdivisions and for the provisions of Sections 4 through 6. "Residential Ilse" means a Parcel designated for residential use, such as single-family residential units, residential condominiums, townhouses, Multifamily Residential Uses, or apartments. "RMA" means the Rate, Method of Apportionment, and Manner of Collection of Special Tax. "Services Special Tax" means the Special Tax identified in Attachment 1 for each Land Use Category identified to fund the costs of Authorized Services. The Services Special Tax is increased by the Services Special Tax Escalation Factor in each Fiscal Year following the Base Year. "Services Special Tax Escalation Factor" means an annual percentage increase in the Fiscal Mitigation Special Tax and Local Area Special Tax based on the Consumer Price Index (CPI) (prior calendar year annual average, San Francisco, All Urban Consumers [CPI -U] Index), the CPI (prior calendar year annual average, Pacific West Cities, All Urban Wage Earners and Clerical Workers), or the Municipal Cost Index annual average, whichever is greater, but not exceeding 4 percent. "Single -Family Parcel" means, in any Fiscal Year, all Parcels in the CFD for which a building permit was issued or may be issued for construction of a Unit that is a single-family residential, residential condominium, or townhouse Unit. "SReclal Tax(es)" mean(s) any tax levy under the Act in the CFD. "Subdivision" or "Subdivided" means a division of a Parcel into two or more Parcels through the Subdivision Map Act process. A Subdivision also may include the merging of two or more Parcels to create new Parcels. "Tax Collection Schedule" means the document prepared by the Administrator for the County Auditor -Controller to use in levying and collecting the Special Taxes each Fiscal Year. "Taxable Parcel" means any Parcel that is not a Tax -Exempt Parcel. "Tax -Exempt Parcel" means a Parcel not subject to the annual Special Tax. Tax -Exempt Parcels include Public Parcels, Undeveloped Parcels, and Other Use Parcels. Certain privately owned Parcels also may be exempt from the levy of annual Special Taxes, including common areas owned by homeowners' associations or property owner associations, wetlands, detention basins, water quality ponds, and open space, as determined by the Administrator. "Undeveloped Parcel" means a Parcel that is a Large Lot Parcel or a Remainder Parcel. "Unit" means (1) a Single -Family Parcel dwelling Unit; and means (2) for a Multifamily Residential Use Parcel, an individual residential Unit in an apartment building. Economic & Planning Systems, Inc. (EPS) A-4 Resolution No. 10833 (2017 Series) Avila Ranch CFD No. 2017-1 (Services) Rate, Method of Apportionment, and Manner of Collection of Special Tax August 30, 2017 3. Duration of the Special Tax Parcels in the CFD will remain subject to the Services Special Tax in perpetuity. Parcels in the CFD will be subject to the Infrastructure Special Tax through Fiscal Year 2035-36. If the Special Tax ceases to be levied, the City will direct the County Recorder to record a Notice of Cessation of Special Tax. Such notice will state that the obligation to pay the Special Tax has ceased, and the lien imposed by the Notice of Special Tax Lien is extinguished. The Notice of Cessation of Special Tax, in addition, will identify the book and page of the Book of Maps of Assessment and Community Facilities Districts where the map of the boundaries of the CFD is recorded. 4. Administrative Tasks Administrative tasks required of the Administrator are discussed below: A. Annual Special Tax Escalation. The Administrator shall increase the Fiscal Mitigation Special Tax and Local Area Special Tax by the Services Special Tax Escalation Factor in each Fiscal Year following the Base Year. The Administrator shall increase the Infrastructure Special Tax Escalation Factor in each Fiscal Year following the Base Year. B. Assignment of the Maximum Annual Special Tax to Taxable Parcels. As Taxable Parcels are Subdivided or combined, the Administrator will assign the Maximum Annual Special Tax to each new Taxable Parcel based on the records of the City: 1. Assignment of the Maximum Annual 'Special Tax to Developer, f?r�rcels. The Services Special Tax and Infrastructure Special Tax are assigned to Developed Parcels using the following procedures: a. Identify the Building Square Footage for the Residential Use for the Taxable Parcel, as identified in the Building Permit. b. Identify the Land Use Category for the Taxable Parcel based on the Residential Use type and Building Square Footage in Attachment 1. c. Assign the Services Special Tax for the Taxable Parcel based on the Land Use Category using the criteria identified in Sections 4.B.i.a and 4.B.i.b, and as increased by the Services Special Tax Escalation Factor and Infrastructure Special Tax Escalation Factor. d. Assign the Infrastructure Special Tax for the Taxable Parcel based on the Land Use Category using the criteria identified in Sections 4.B.i.a and 4.6.1.b, and as increased by the Infrastructure Special Tax Escalation Factor. e. Sum the Services Special Tax and Infrastructure Special Tax to determine the Maximum Annual Special Tax for the Taxable Parcel. Economic & Planning Systems, Inc. (EPS) A-5 Resolution No. 10833 (2017 Series) Avila Ranch CFD No. 2017-1 (Services) Rate, Method of Apportionment, and Manner of Collection of Special Tax August 30, 2017 2. Assignment of the Maximum Annual Special Tax to Fina,i_Ma❑ Parcels. The Services Special Tax and Infrastructure Special Tax are assigned to Final Map Parcels using the following procedures: Assign the Services Special Tax for the Final Map Parcel, as shown in Attachment 1, and as increased by the Services Special Tax Escalation Factor. Assign the Infrastructure Special Tax for the Final Map Parcel, as shown in Attachment 1, and as increased by the Infrastructure Special Tax Escalation Factor. Sum the Services Special Tax and Infrastructure Special Tax to determine the Maximum Annual Special Tax for the Taxable Parcel. 3. Assignment of the Maximum Annual Special Tax to Undeveloped Parcels. Undeveloped Parcels are not subject to the Maximum Annual Special Tax. C. Affordable Units that Become Market -Rate Units. If, in any Fiscal Year, a Unit that previously had been designated as an Affordable Unit no longer qualifies as such, the City shall update the Affordable Unit Listing by denoting the change in status of the Unit, together with the effective date thereof. The Maximum Annual Special Tax on the Unit that no longer qualifies as an Affordable Unit shall be increased to double the amount that would have applied in that Fiscal Year if the Unit had remained as an Affordable Unit. In subsequent Fiscal Years, this increased Maximum Annual Special Tax shall continue to escalate by the Tax Escalation Fa cto r. D. Conversion of a_Tax-Exempt Parcel to a Taxable Parcel. If a Tax -Exempt Parcel is not needed for public use and is converted to a taxable use or transferred to a private owner, it shall become subject to the Special Tax. The Maximum Annual Special Tax for such a Parcel will be assigned according to the provisions of Sections 4.A and 4.113. E. Taxable Parcel Acquired by,a_Public Agency. A Taxable Parcel acquired by a public agency shall be reclassified as a Tax -Exempt Parcel and is no longer subject to the Special Tax levy. F. Maintenance of Parcel Records. The Administrator will maintain a development status for each Parcel in the CFD as Parcels are Subdivided and developed. The record will contain the Assessor's Parcel Number, Land Use Category, number of Units per Taxable Parcel, the Fiscal Mitigation Special Tax, Local Area Special Tax, Infrastructure Special Tax, and Maximum Annual Special Tax for each Taxable Parcel. S. Assignment of the Maximum Annual Special Tax A. Classification of Parcels. By June 30 of each Fiscal Year, using the Definitions in Section 2, the Administrator shall cause: 1. Each Parcel to be classified as a Taxable Parcel or a Tax -Exempt Parcel. Each Parcel to be classified as a Developed Parcel, Final Map Parcel, or an Undeveloped Parcel. Economic & Planning Systems, Inc. (EPS) A-6 Resolution No. 10833 (2017 Series) Avila Ranch CFD No. 2017-1 (Services) Rate, Method of Apportionment, and Manner of Collection of Special Tax August 30, 2017 B. Assignment of the Maximum Annual Special Tax to Taxable Parcels. The Maximum Annual Special Tax will be assigned to each Taxable Parcel each Fiscal Year using the procedures (not all steps may be applicable for each such Parcel) in Section 4. 6. Calculating Annual Special Taxes The Administrator will compute the Annual Costs and determine the annual Special Tax levy for each Taxable Parcel based on the assignment of the Special Tax in Section S. The Administrator then will determine the tax levy for each Taxable Parcel using the following process: A. Compute the Annual Services Costs using the definition of Annual Services Costs in Section 2. B. Calculate the Services Special Tax levy for each Taxable Parcel by the following steps: Step 1: Compute 100 percent of the Services Special Tax revenue for all Developed Parcels. Step 2: Compare the Annual Services Costs with the amount calculated in the previous ste p. Step 3: If the Annual Services Costs are lower than the amount calculated in Step 1, decrease proportionately the Services Special Tax levy for each Developed Parcel until the revenue from the Special Tax levy equals the Annual Services Costs. Step 4: If the Annual Services Costs are greater than the amount calculated in Step 1, increase proportionately the Services Special Tax levy for each Final Map Parcel until the revenue from the Special Tax levy equals the Annual Services Costs, or 100 percent of the Services Special Tax for all Final Map Parcels, if needed to fund Annual Services Costs. C. Compute the Annual Infrastructure Costs using the definition of Annual Infrastructure Costs in Section 2. D. Calculate the Infrastructure Special Tax levy for each Taxable Parcel by the following steps: Step 1: Compute 100 percent of the Infrastructure Special Tax revenue for all Developed Parcels. Step 2: Compare the Annual Infrastructure Costs with the amount calculated in the previous step. Step 3: If the Annual Infrastructure Costs are lower than the amount calculated in Step 1, decrease proportionately the Infrastructure Special Tax levy for each Developed Parcel until the revenue from the Special Tax levy equals the Annual Infrastructure Costs. Step 4: If the Annual Infrastructure Costs are greater than the amount calculated in Step 1, increase proportionately the Infrastructure Special Tax levy for each Final Map Parcel until the revenue from the Special Tax levy equals the Annual Services Costs, or 100 percent of the Services Special Tax for all Final Map Parcels, if needed to fund Annual Infrastructure Costs. Economic & Planning Systems, Inc. (EPS) A-7 Resolution No. 10833 (2017 Series) Avila Ranch CFD No. 2017-1 (Services) Rate, Method of Apportionment, and Manner of Collection of Special Tax August 30, 2017 E. Sum the amount determined in Sections 6.113 and 6.113 above. F. Levy on each Taxable Parcel the amount calculated in Section 6.E above. G, Prepare the Tax Collection Schedule and, unless an alternative method of collection has been selected pursuant to Section 9, send it to the County Auditor requesting that it be placed on the general, secured property tax roll for the Fiscal Year. The Tax Collection Schedule will not be sent later than the date required by the Auditor for such inclusion. The Administrator will make every effort to correctly calculate the Special Tax for each Parcel. It will be the burden of the taxpayer to correct any errors in the determination of the Parcels subject to the tax and their Special Tax assignments. 7. Interpretation, Application and Appeal of Special Tax Formula and Procedures Any taxpayer who feels the amount of the Special Tax assigned to a Parcel is in error may file a notice with the Administrator appealing the levy of the Special Tax. The Administrator then will promptly review the appeal and, if necessary, meet with the applicant. If the Administrator verifies the tax should be modified or changed, the Special Tax levy will be corrected and, if applicable in any case, a refund will be granted. Interpretations may be made by Resolution of the Council for purposes of clarifying any vagueness or ambiguity as it relates to the Special Tax rate, the method of apportionment, the classification of properties, or any definition applicable to the CFD. Without Council approval, the Administrator may make minor, non -substantive administrative and technical changes to the provisions of this Exhibit that do not materially affect the rate, method of apportionment, and manner of collection of the Special Tax for purposes of the administrative efficiency or convenience or to comply with new applicable federal, state, or local law. 8. Prepayment of the Special Tax Obligation The Special Tax for a Taxable Parcel may not be prepaid. The Special Tax is collected to fund Authorized Services in perpetuity, or until the Council determines the Special Tax no longer should be collected. 9. Manner of Collection The Special Tax will be collected in the same manner and at the same time as ad valorem property taxes, provided, however, that the Administrator or their designee may bill the Special Tax directly and may collect the Special Tax at a different time, such as on a monthly or other periodic basis, or in a different manner, if necessary, to meet the City's financial obligations. Economic & Planning Systems, Inc. (EPS) A-8 Resolution No. 10833 (2017 Series) Avila Ranch CFD No. 2017-1 (Services) Rate, Method of Apportionment, and Manner of Collection of Special Tax August 30, 2017 Attachment 1 Avila Ranch CFD No. 2017-1 (Services) Maximum Annual Special Tax - Base Year of FY 2018-19 No. of Services Infrastructure Maximum Annual Land Use Category Units Special Tax Special Tax Special Tax [1] [2] [3] [4] Single Family Residential -> 1,500 Sq. Ft. 322 $2,749.80 $300.00 $3,049.80 Single Family Residential - <1,500 Sq Ft. 76 $1,832.86 $200.00 $2,032.86 Multifamily Residential - 2: 1,500 Sq Ft. 38 $2,749.80 $300.00 $3,049.80 Multifamily Residential - < 1,500 Sq. Ft. 252 $1,832.86 $200.00 $2,032.86 Affordable Multifamily Residential 32 $916.43 $100.00 $1,016.43 Undeveloped Parcels [5] Other Land Uses $0.00 $0.00 $0.00 Public and Deed Restricted Land $0.00 $0.00 $0.00 "attl" [1] This Special Tax rate will be increased by the Services Special Tax Escalator in each Fiscal Year following the Base Year of FY 2018-19. [2] This Special Tax rate will be increased by the Infrastructure Special Tax Escalator in each Fiscal Year following the Base Year of FY 2018-19. [3] This Special Tax may be collected in each Fiscal Year through FY 2035-36. This Special Tax will no longer be collected following FY 2035-36. [4] Beginning with FY 2035-39, the Maximum Annual Special Tax will be equal to the Services Special Tax as the Infrastructure Special Tax will no longer be collected beyond FY 2035-36.. [5] Undexeloped Parcels are Final Map Parcels without a Building Permit. Economic & Planning Systems, Inc. (EPS) A-9 Resolution No. 10833 (2017 Series) Exhibit B Facilities and Services Resolution No. 10833 (2017 Series) Exhibit B Avila Ranch CFD No. 2017-1 (Services) List of Authorized Services The authorized services to be funded from the levy and collection of annual special taxes include those set forth below in addition to the costs associated with collecting and administering the special taxes, annually administering the District, and costs associated with forming the District. The authorized services to be funded include: 1. Maintenance and lighting of parks, parkways, streets, roads, and open space. 2. Flood and storm protection services, including, but not limited to, the operation and maintenance of storm drainage systems. 3. Police protection services, including, but not limited to, criminal justice services. However, criminal justice services shall be limited to providing services for jails, detention facilities, and juvenile halls. 4. Fire protection and suppression services, and ambulance and paramedic services. 5. Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the local agency or by another local agency pursuant to an agreement entered into under Section 53316.2. List of Authorized Facilities The authorized facilities to be funded from the levy and collection of annual special taxes include those set forth below. The authorized services to be funded include: 1. Local park, recreation, parkway, and open -space facilities. 2. The district may also finance the construction or undergrounding of water transmission and distribution facilities, natural gas pipeline facilities, telephone lines, facilities for the transmission or distribution of electrical energy, and cable television lines to provide access to those services to customers who do not have access to those services or to mitigate existing visual blight. 3. The district may also finance the acquisition, improvement, rehabilitation, or maintenance of any real or other tangible property, whether privately or publicly owned, for flood and storm protection services, including, but not limited to, storm drainage and treatment systems and sandstorm protection systems. 4. A community facilities district may also finance the purchase, construction, expansion, improvement, or rehabilitation of any real or other tangible property with an estimated useful life of five years or longer or may finance planning and design work that is directly related to the purchase, construction, expansion, or rehabilitation of any real or tangible property. The facilities need not be physically located within the district. 1F: kActive Projects �162000k161181 Avila Ranch CFD Tecgnical SupportkRate and Method\161181 list of services.docx Resolution No. 10833 (2017 Series) Exhibit C CFD Boundary Mai 1, CARRIE GALLAGHER, CITY CLERK OF THE CITY Resolution No. 10833 (2017 Series) OF SAN LUIS OBISPO, STATE OF CALIFORNIA, HEREBY CERTIFY UNDER PENALTY OF PERJURY f — _ THE FOREGOING INSTRUMENT TO BE A FULL, 1 f• OF THE ORIGINAL, N I ON FILE R MY OFFIC . CARRIE GA HER, ITY CLERK pp L DATE: 3 0 ^4 D -., I L- 7, .: . _ I _ttau EJIlVs Jt � I, � `� � •117r, 1 IMi7lIYG17O LANE if - - 4 � r `� - •• .[ 4 � N -' ?r - ^yam, m I 4•_ II, i— I i $ -.cr RANEW J S AYAfji: n 0 ■ - -- - - 11...jj.1- - .-_I _ I. + i reaaen 0 _ _I� '£ � xi r' •ii � .T !� is � t ' fr C : � C Gil I » 1 r i NGLEY ^lRPEa• 4 I ' 1 � � - o