HomeMy WebLinkAboutContracts & Agreements_88-2004_CCv0001.pdf EXEMPT FROM FILING FEES
PURSUANT TO GOVERNMENT
CODE SECTION 6103
Recorded in Official Records, County of San Bernardino 6/2412004
RECORDING REQUESTED BY AND LARRY WALKER LM03 PM
�AAftm Auditor/Controller - Recorder
WHEN RECORDED MAIL TO F '
City Clerk
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City of Redlands Doc#: 2004-0449169 Titles: 1 Pages: 9
P.O. Box 3005 Fees 0.00
35 Cajon Street, Suite 4 Taxes 0.00
Redlands, CA 92373 Other 0.00
PAID $0.00
SPACE ABOVE THIS LINE RESERVED FOR RECORDER'S USE
NOTICE OF SPECIAL TAX LIEN
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 Redlands, County of San Bernardino, 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 Redlands, County of San Bernardino, 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 for the maintenance of parks, parkways and open space
including, but not limited to, the maintenance of street trees and landscape, within the
Community Facilities District (identified below) and in the surrounding area, and costs
associated with the determination of the amount and levy and collection of special taxes
which will be levied to provide such services and costs otherwise incurred in order to
carry out the authorized purposes of the Community Facilities District.
The special taxes are authorized to be levied within Community Facilities
District No. 2004-1 of the City of Redlands, County of San Bernardino. State of
California (the "Community Facilities District"), which has now been officially formed
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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 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 levy 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 "B" attached hereto.
Reference is made to the boundary map of the Community Facilities
District recorded on May 18, 2004, in Book 76 of Maps of Assessment and Community
Facilities Districts, at Page 94, and as Instrument No. 2004-0347327, in the office of the
County Recorder for the County of San Bernardino, State of California, which map is
now the final boundary map of the Community Facilities District.
Dated: June � , 2004,
Lorrie
/y6yzer
City Clerk of the t f Redlands
RVPUB\BJS\674102,1
EXHIBIT "A"
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
COMMUNITY FACILITIES DISTRICT NO. 2004-1
OF THE CITY OF REDLANDS
A Special Tax (the "Special Tax") shall be levied on and collected from each Parcel of
Taxable Property (defined below) in Community Facilities District No. 2004-1 (the
"District"), in each Fiscal Year, (defined below), commencing in the Fiscal Year
beginning July 1, 2004, in an amount determined by the City Council of the City of
Redlands, acting in its capacity, as the legislative body of the District (hereinafter as the
"Council"), by applying the rate and method of apportionment set forth below. All of the
real property in the District, unless exempted by law or by the provisions herein, shall be
taxed for the purposes, to the extent, and in the manner provided herein.
A. DEFINITIONS
"Additional Maintenance" means the maintenance of landscaping for Parcels
assigned to a Special Tax Rate Category in addition to the Basic Maintenance,
including, but not limited to, the maintenance of significant open space, citrus
groves, and firebreaks and extensive medians and parkways.
"Additional Maintenance Rate Per Benefit Unit" means the Special Tax Rate
per Benefit Unit that will be levied in any Fiscal Year on Parcels of Taxable
Property assigned to a Special Tax Rate Category to pay the cost of Additional
Maintenance, if any, for such Parcels, including, but not limited to, the City's
administrative costs in levying-and collecting the Special Tax and managing and
administering the Additional Maintenance in such Fiscal Year.
"Basic Maintenance" means the normal maintenance of basic landscaping within
the District, including, but not limited to, parkways, open space areas, medians
and street trees and the associated maintenance of bushes, shrubs and ground
cover.
"Base Rate Per Benefit Unit" means the Special Tax Rate per Benefit Unit that
will be levied in any Fiscal Year on all Parcels of Taxable Property in the District
to pay the estimated cost of the Basic Maintenance, including, but not limited to,
the City's administrative costs in levying and collecting the Special Tax and
managing and administering the Basic Maintenance in such Fiscal Year.
"Benefit Unit" means a Single-family residential lot or dwelling unit or the
equivalent. Commercial property is assigned Benefit Units based on acreage with
the basis being four (4) Benefit Units per acre, consistent with the average
residential density in the City. Industrial Property is assigned Benefit Units based
on acreage with the basis being two (2) Benefit Units per acre. Multi-family i
property s assigned 60 percent of one Benefit Unit per dwelling unit and
Religious Property is assigned two (2) Benefit Units per acre.
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"City" means the City of Redlands.
"Council" has the meaning set forth in the preamble.
"Commercial Property" means any Parcel that is used for the purpose of selling,
distributing or furnishing a product or service.
"Development" means any approved development and/or improvement of
property resulting in the recordation of a final map or the issuance of a building
permit.
"District" has the meaning set forth in the preamble.
"Exempt Property" means property that is exempt from the levy of the Special
Tax, including all publicly owned or dedicated property, sliver parcels, common
lots, open space and any other property that cannot be developed.
"Fiscal Year" means the period from and including July 1 s of any year to and
including the following June 30'h.
"Industrial Property"! means any Parcel that is used for the purpose of
manufacturing a product.
"Land Use Category" means any of the categories contained in Table I to which
Parcels of Taxable Property are assigned consistent with the land use approvals
that have been received or proposed for the Parcel as of March I preceding the
beginning of a Fiscal Year.
"Maximum Special Tax Rate(s)" means the Maximum Special Tax Rate(s) per
Benefit Unit for Parcels in all Special Tax Rate Categories that can be levied by
the Council in any Fiscal Year as determined pursuant to Section C. The
Maximum Special Tax Rates per Benefit Unit for Parcels in all Special Tax Rate
Categories, including the Base Rate Per Benefit Unit and the Additional
Maintenance Rate Per Benefit Unit, as set forth in Table 2, shall be increased by
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 by two percent (2%), whichever is greater, on July 1,
2005 for Fiscal Year 2005-06 and on each subsequent July I for the Fiscal Year
then commencing.
"Multi-family Residential Property" means any 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
ownership and/or management.
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"Parcel" means a lot or Parcel of land that is identified by an Assessor's Parcel
Number in the Tax Assessment Roll of the County Assessor of the County of San
Bernardino.
"Religious Property" means any Parcel used as a place of worship or for other
religious activities.
"Single-family Residential Property" means any Parcel of residential property
that is or will be improved with a building comprised of attached or detached
residential units available for purchase or rent by the general public.
"Special Tax(es)" means the Special Tax to be levied in each Fiscal Year on each
Parcel of Taxable Property.
"Special Tax Rate Category" means any of the categories identified in Table 2
to which Parcels of Taxable Property in a Development are assigned based on the
cost of the Basic Maintenance and the cost of the Additional Maintenance, if any,
which will be provided to such Parcels.
"Taxable Property" means Parcels that are not Exempt Property.
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B. ASSIGNMENT TO LAND USE CATEGORY
Parcels of Taxable Property in a Development shall be assigned to the appropriate
Land Use Category contained in Table 1. Such Parcels shall also be assigned to
the appropriate Special Tax Rate Category contained in Table 2, based on the
estimated cost for providing the Additional Maintenance, if any, to the
Development. The Special Tax shall be levied upon and collected from each such
Parcel for each Fiscal Year based on the Benefit Units which are assigned to the
Parcel as a result of its assignment to the appropriate Land Use Category and
Special Tax Rate Category, as provided in Sections C and D.
TABLE I
Land Use Category
Land Use Category Description Benefit Unit(s)
I Single-family One (1)/Residence
Residential
2 Commercial Five (5)/Acre
3 Industrial Two (2)/Acre
4 Multi-family Six tenths (0.6)/Residential Unit
Residential
5 Religious Property Two (2) /Acre
C. MAXIMUM SPECIAL TAX RATES
The Maximum Special Tax Rate per Benefit Unit for each Parcel for each Fiscal
Year shall be the total of the Base Rate Per Benefit Unit plus the Additional
Maintenance Rate Per Benefit Unit for the Special Tax Rate Category to which
the Parcel is assigned. For Fiscal Year 2004-05 the Base Rate Per Benefit Unit
and the Additional Maintenance Rate Per Benefit Unit for each Special Tax
Category shall be the amounts set forth in Table 2 for such Special Tax Rate
Category. The Base Rates Per Benefit Unit and the Additional Maintenance
Rates Per Benefit Unit for all Parcels in all Special Tax Rate Categories shall be
increased by 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 by two percent (2%), whichever is greater, on July
1, 2005 for Fiscal Year 2005-06 and on each subsequent July I for the Fiscal Year
then.commencing.
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TABLE 2
Maximum Special Tax Rates
Maximum Rates Per Benefit Unit
Special Tax Additional
Bate Category Base Rate Maintenance Date
A $250 $0
B $250 $100
C $250 $200
D $250 $300
E $250 $400
F $250 $500
G $250 $600
H $250 $700
1 $250 $800
J $250 $900
K $250 $1,000
L $250 $1,100
M $250 $1,200
N $250 $1,300
U $250 $1,400
P $250 $1,500
Q $250 $1,600
R $250 $1,700
S $250 $1,800
T $250 $1,900
U $250 $2,000
V $250 $2,100
W $250 $2,200
X $250 $2,300
Y $250 $2,400
z $250 $2,500
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The Parcels which are to be included in the District at the time ofits formation and which
are identified in Table 3 shall be assigned to the Land Use Category and the Special Tax
Rate Category specified in Table 3.
TABLE
Assignment to Land Use Category
and Special Tax Rate Category
Land Use Special Tax Rate
Tract No. Category Category
16408 One (1) K
D. METHOD OF APPORTIONMENT AND LEVY OF ANNUAL SPECIAL
TAX
For each Fiscal Year, commencing with Fiscal Year 2004-05, the Council shall
(a) determine the cost of providing the Basic Maintenance in the District and the
amount of the Base Rate Per Benefit Unit to be levied on Parcels of Taxable
Property in the District to pay the cost of the Basic Maintenance; (b) determine
the cost of providing the Additional Maintenance, if any, for each Special Tax
Rate Category, as then applicable, and the amount of the Additional Maintenance
Rate Per Benefit Unit, if any, to be levied on Parcels of Taxable Property in each
Special Tax Rate Category to pay the cost the Additional Maintenance therefor;
and (c) levy the Special Tax on all Parcels of Taxable Property in each Special
Tax Rate Category, as then applicable. The amount of the Special Tax to be
levied on any Parcel of Taxable Property in any Fiscal Year shall be determined
by multiplying the Benefit Units for the Parcel, depending on the Land Use
Category to which it is assigned, by the Base Rate Per Benefit Unit and the
Additional Maintenance Rate Per Benefit Unit, if any, determined pursuant to
clauses (a) and (b) above, for the Special Tax Rate Category to which the Parcel is
assigned.
No Special Tax shall be levied on property which, at the time of adoption of the
Resolution of Formation for the District, is Exempt Property.
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to the District from time
to time. As each annexation is proposed, an analysis will be prepared to
determine the types and area of landscaping to be maintained, i.e., Basic
Maintenance and/or Additional Maintenance, if any, and the estimated annual cost
of providing the Additional Maintenance, if any,any,
the property. Based on this
analysis, the property to be annexed will be assigned to the appropriate Special
Tax Rate Category contained in Table 2.
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EXHIBIT "B"
COMMUNITY FACILITIES DISTRICT NO. 2004-1
OF
THE CITY OF REDLANDS
OWNERSHIP LIST
ASSESSOR'S PARCEL NUMBERS OWNER
0174-202-01 Centex Homes
0174-202-02 (All Parcels)
0174-202-03
0174-202-04
RVPUB\BJS\67410'-).l B-1