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HomeMy WebLinkAbout8293RESOLUTION NO 8293 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDLANDS AMENDING AND RESTATING RESOLUTION DECLARING INTENTION TO ANNEX TERRITORY TO COMMUNITY FACILITIES DISTRICT NO 2004-1 OF THE CITY OF REDLANDS AND ADOPTING A MAP OF THE AREA PROPOSED TO BE ANNEXED THERETO (ANNEXATION NO 26) AND RESCISSION OF RESOLUTION NO 8286 WHEREAS, on December 21, 2021, the City Council (the "City Council") of the City of Redlands (the "City"), pursuant to Article 3 5 (commencing with Section 53339 of Chapter 2.5 of Part 1 of Division 2 of Title 5 of the California Government Code, commonly known as the "Mello -Roos Community Facilities Act of 1982" (the "Act"), adopted a resolution entitled "Resolution of the City Council of the City of Redlands Declaring Intention to Annex Territory to Community Facilities District No 2004-1 of the City of Redlands and Adopting a Map of the Area Proposed to be Annexed Thereto (Annexation No 26)" (the "Resolution of Intention"), stating its intention to annex certain parcels of property to Community Facilities District No 2004-1 of the City of Redlands, County of San Bernardino, State of California (the "Community Facilities District") in order that they may be developed and receive the benefit of services which will be financed by the annual levy of special taxes on said property sufficient to pay the costs of such services and costs incidental thereto, and WHEREAS, the Resolution of Intention described the territory to be annexed in Exhibit "A" thereof, which territory consisted of four Assessor's Parcel Numbers, and WHEREAS, the Resolution of Intention also adopted a map of the territory proposed to be annexed to the Community Facilities District entitled "Annexation Map No 26, Community Facilities District No 2004-1 of the City of Redlands, County of San Bernardino, State of California," which map referenced the four Assessor's Parcel Nos. (the "Annexation Map"), and WHEREAS, the Assessor's Parcel Numbers were subdivided such that the Assessor's Parcel Nos have changed and increased in number, and WHEREAS, this resolution amends and restates in its entirety the Resolution of Intention adopted December 21, 2021, NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED BY THE CITY COUNCIL OF THE CITY OF REDLANDS AS FOLLOWS Section 1. Recitals The above recitals are true and correct and are hereby incorporated into this resolution. Section 2. Name of District. The name of the existing Community Facilities District is "Community Facilities District No 2004-1 of the City of Redlands, County of San Bernardino, State of California." L:\ca\Reso\8293 CFD 2004-1 Annex 26 Amended and Restated Resolution of Intention-c1.DOC Section 3. Amendment of Rate and Method. The reference to the "Los Angeles - Riverside -Orange County" Consumer Price Index in Section C of the Rate and Method is hereby replaced with the "Riverside -San Bernardino -Ontario Consumer Price Index." No other portion of the Rate and Method shall be amended. Section 4. Intention. The City Council declares its intention to conduct proceedings pursuant to said Article 3.5 for the annexation to the Community Facilities District of the territory described in Exhibit "A" attached hereto The City Council determines that the public convenience and necessity require that such territory be annexed to the Community Facilities District. Section 5. Description of Territory Proposed To Be Annexed, Annexation Map The territory which is included in the Community Facilities District is described on the map of the Community Facilities District recorded on May 18, 2004 in Book 76 of Maps of Assessment and Community Facilities Districts, page 94, and as Instrument No 2004-0347327 in the official records of the County of San Bernardino The territory proposed to be annexed to the Community Facilities District is described in Exhibit "A" attached hereto and by this reference made a part hereof. Such territory is also shown and described on the map thereof entitled "Annexation Map No 26, Community Facilities District No 2004-1 of the City of Redlands, County of San Bernardino, State of California," which is on file with the City Clerk (the "Annexation Map") Section 6. Types of Services, Incidental Expenses, Plan for Providing Services. The services to be provided and financed by the Community Facilities District are the maintenance of perimeter lettered lots, retention basins, and street trees adjacent to Tract Map No 20257, including but not limited to, landscape maintenance in the area of the Property and the Community Facilities District. The Community Facilities District shall also finance costs associated with the determination of the amount of and the levy and collection of special taxes which are levied to provide such services and costs otherwise incurred in order to carry out its authorized purposes. The services described above shall be provided, as needed, throughout the Community Facilities District and the territory proposed to be annexed thereto for the benefit of all owners of property and residents of the Community Facilities District and the territory proposed to be annexed thereto All owners of taxable parcels of property within the Community Facilities District and the territory proposed to be annexed thereto shall pay special taxes at the same rate to finance the annual cost of providing such services The services to be provided and financed by the Community Facilities District, as previously described, are necessary to meet increased demands placed upon the City as a result of development occurring within the Community Facilities District and the territory proposed to be annexed thereto Section 7. Special Taxes Except where funds are otherwise available, special taxes sufficient to pay the costs of the services described in Section 6 above and the annual administrative expenses of the City and the Community Facilities District in determining, apportioning, levying and collecting such special taxes, shall be annually levied within the territory proposed to be annexed to the Community Facilities District. Pursuant to Section 53340 of the California Government Code, the special taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected 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 2 L:\ca\Reso\8293 CFD 2004-1 Annex 26 Amended and Restated Resolution of Intention-c1.DOC taxes. The rates and method of apportionment of said special taxes shall be as set forth in Exhibit `B" attached hereto and by this reference made a part hereof. The property within the territory proposed to be annexed shall be assigned at the rate set forth for Special Tax Rate Category B as set forth in Exhibit `B" attached hereto and for Fiscal Year 2022-23, and each Fiscal Year thereafter, assessed at the rate set forth in Table 2 in Exhibit `B" attached hereto, subject to annual increases beginning in Fiscal Year 2023-24 by the greater of 2% or the percentage increase in the Consumer Price Index as determined pursuant to the method of apportioning such special taxes set forth in said Exhibit `B" Section 8. Adoption of Annexation Map Pursuant to Section 3110 5 of the Streets and Highways Code, the City Council adopts the Annexation Map as the map of the area proposed to be annexed to the Community Facilities District. Pursuant to Section 3111 of said Code, the City Clerk shall file the original of the Annexation Map in her office and shall file a copy of the Annexation Map with the County Recorder of the County of San Bernardino no later than 15 days prior to the date of the hearing specified in Section 9 hereof. Section 9. Hearing. A public hearing on the proposed annexation of said territory to the Community Facilities District shall be held at 6 00 p.m., or as soon thereafter as the matter may be heard, on March 15, 2022 in the Council Chambers at the City of Redlands Civic Center, 35 Cajon Street, Redlands, California, or via teleconference as directed by the City due to COVID-19 social distancing guidelines Section 10. Notice The City Clerk shall publish a notice of the time and place of said hearing as required by Section 53322 of the California Government Code, and shall also give notice of the hearing by first class mail to each registered voter and landowner within the territory proposed to be annexed to the Community Facilities District as prescribed by Section 53339 4 of said Code Said notice shall be published at least seven (7) days and mailed at least fifteen (15) days before the date of the hearing and shall contain the information required by said Section 53339 4 Section 11. Description of Voting Procedures. The voting procedures to be followed in conducting the election on the proposition with respect to the levy of special taxes within the territory proposed to be annexed to the Community Facilities District to shall be as follows (a) If at the time of the close of the public or protest hearing (hereinafter referred to as the "protest hearing") at least 12 persons are registered to vote within the territory proposed to be annexed to the Community Facilities District, the election shall be conducted by the City Clerk, and shall be held on a date selected by the City Council in conformance with the provisions of Section 53326 of the California Government Code ("Section 53326") and pursuant to the applicable provisions of law regulating elections of the City, insofar as they may be applicable, and pursuant to Section 53326 the ballots for the election shall be distributed to the qualified electors of the territory proposed to be annexed to the Community Facilities District by mail with return postage prepaid and the election shall be conducted as a mail ballot election. (b) If at the time of the close of the protest hearing, and for at least the preceding 90 days, less than 12 persons have been registered to vote within the territory proposed to be annexed to the Community Facilities District, and pursuant to Section 53326, the vote is 3 L.\ca\Reno\8293 CFD 2004-1 Annex 26 Amended and Restated Resolution of Intention-e1.DOC therefore to be by the landowners of that territory, with each landowner of record at the close of the protest hearing having one vote for each acre or portion of an acre of land that he or she owns, the election shall be conducted by the City Clerk as follows (1) The election shall be held on the earliest date following the conclusion of the protest hearing upon which it can be held pursuant to Section 53326 which may be selected by the City Council, or such earlier date as the owners of land within the territory proposed to be annexed to the Community Facilities District and the City Clerk agree and concur is acceptable (2) Pursuant to Section 53326, the election may be held earlier than 90 days following the close of the protest hearing if the qualified electors of the territory proposed to be annexed to the Community Facilities District waive the time limits for conducting the election set forth in Section 53326 by unanimous written consent and the City Clerk concurs in such earlier election date as shall be consented to by the qualified electors (3) Pursuant to Section 53326, ballots for the election shall be distributed to the qualified electors by the City Clerk by mail with return postage prepaid or by personal service (4) Pursuant to applicable provisions of law regulating elections of the City which govern the conduct of mail ballot elections, and Division 4 (commencing with Section 4000) of the California Elections Code with respect to elections conducted by mail, the City Clerk shall mail or deliver to each qualified elector an official ballot in a form specified by the City Council in the resolution calling the election, and shall also mail or deliver to all such qualified electors a ballot pamphlet and instructions to voter, including a sample ballot identical in form to the official ballot but identified as a sample ballot, a statement pursuant to Section 9401 of the said Code, an impartial analysis by the City Attorney pursuant to Section 9280 of the said Code with respect to the ballot proposition contained in the official ballot, ballot arguments and rebuttals, if any, pursuant to Sections 9281 to 9287, inclusive, of said Code, a return identification envelope with prepaid postage thereon addressed to the City Clerk for the return of voted official ballots, and a copy of this resolution, provided, however, that such statement, analysis and arguments may be waived with the unanimous consent of all the landowners of the territory proposed to be annexed to the Community Facilities District and shall be so stated in the resolution adopted by the City Council calling the election. (5) The official ballot to be mailed or delivered by the City Clerk to each landowner -voter shall have printed or typed thereon the name of the landowner -voter and the number of votes to be voted by the landowner -voter, and shall have appended to it a certification to be signed by the person voting the official ballot which shall certify that the person signing the certification is the person who voted the official ballot, and if the landowner -voter is other than a natural person, that he or she is an officer of or other person affiliated with the landowner -voter entitled to vote such official ballot, that he or she has been authorized to vote such official ballot on behalf of the landowner -voter, that in voting such official ballot it was his or her intent, as well as the intent of the landowner -voter, to vote all votes to which the landowner -voter is entitled based on its 4 L.\ca\Reso\8293 CFD 2004-1 Annex 26 Amended and Restated Resolution of Intention-c 1 .DOC land ownership on the proposition set forth in the official ballot as marked thereon in the voting square opposite such proposition, and further certifying as to the acreage of the landowner -voter's land ownership within the territory proposed to be annexed to the Community Facilities District (6) The return identification envelope delivered by the City Clerk to each landowner -voter shall have printed or typed thereon the following (i) the name of the landowner, (n) the address of the landowner, (iii) a declaration under penalty of perjury stating that the voter is the landowner or the authorized representative of the landowner entitled to vote the enclosed ballot and is the person whose name appears on the identification envelope, (iv) the printed name and signature of the voter, (v) the address of the voter, (vi) the date of signing and place of execution of said declaration, and (vii) a notice that the envelope contains an official ballot and is to be opened only by the City Clerk (7) The information -to -voter form to be mailed or delivered by the City Clerk to the landowner -voters shall inform them that the official ballots shall be returned to the City Clerk properly voted as provided thereon and with the certification appended thereto properly completed and signed in the sealed return identification envelope with the certification thereon completed and signed and all other information to be inserted thereon properly inserted by 5 00 o'clock p m on the date of the election (8) Upon receipt of the return identification envelopes which are returned prior to the voting deadline on the date of the election, the City Clerk shall canvass the votes cast in the election, and shall file a statement with the City Council at its next regular meeting regarding the results of such canvass and the election The procedures set forth in this section for conducting the election may be modified as the City Council may determine to be necessary or desirable by a resolution subsequently adopted by the City Council Section 12 Rescission of Resolution No 8286 The Resolution of Intention (Resolution No 8286) adopted on December 21, 2021 is hereby rescinded in its entirety ADOPTED this 1st day of February, Paul T Barich, Mayor ATTEST. nne Donaldson, City Clerk 5 L \ca\Reso\8293 CFD 2004 1 - Annex 26 Amended and Restated Resolution of Intention cl DOC CERTIFICATE I, Jeanne Donaldson, City Clerk of the City of Redlands, do hereby certify that the foregoing resolution was regularly adopted by the City Council of said City at a regular meeting of said City Council duly held on the 1st of February, 2022 by the following vote AYES Councilmembers Tejeda, Davis, Guzman -Lowery, Gallagher, Mayor Barich NOES None ABSENT None ABSTAINED None IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Redlands this 1st day of February, 2022 aldson, City Clerk 6 L \ca\Reso\8293 CFD 2004 1 Annex 26 Amended and Restated Resolution of Intention cl DOC EXHIBIT "A" LEGAL DESCRIPTION FOR ANNEXATION NO 26 TO COMMUNITY FACILITIES DISTRICT NO 2004-1 CITY OF REDLANDS, COUNTY OF SAN BERNARDINO STATE OF CALIFORNIA That property located in the City of Redlands, County of San Bernardino, State of California, identified by the following San Bernardino County Assessor's Parcel Numbers 0167462010000 0167463020000 0167463360000 0167462020000 0167463030000 0167463370000 0167462030000 0167463040000 0167463380000 0167462040000 0167463050000 0167463390000 0167462050000 0167463060000 0167463400000 0167462060000 0167463070000 0167463410000 0167462070000 0167463080000 0167463420000 0167462080000 0167463090000 0167463430000 0167462090000 0167463100000 0167463440000 0167462100000 0167463110000 0167463450000 0167462110000 0167463120000 0167463460000 0167462120000 0167463130000 0167463470000 0167462130000 0167463140000 0167463480000 0167462140000 0167463150000 0167463490000 0167462150000 0167463160000 0167463500000 0167462160000 0167463170000 0167463510000 0167462170000 0167463180000 0167463520000 0167462180000 0167463190000 0167463530000 0167462190000 0167463200000 0167463540000 0167462200000 0167463210000 0167463550000 0167462210000 0167463220000 0167463560000 0167462220000 0167463230000 0167463570000 0167462230000 0167463240000 0167463580000 0167462240000 0167463250000 0167463590000 0167462250000 0167463260000 0167463600000 0167462260000 0167463270000 0167463610000 0167462270000 0167463280000 0167463620000 0167462280000 0167463290000 0167463630000 0167462290000 0167463300000 0167463640000 0167462300000 0167463310000 0167463650000 0167462310000 0167463320000 0167463660000 0167462320000 0167463330000 0167463670000 0167462330000 0167463340000 0167463680000 0167463010000 0167463350000 0167463690000 A-1 17942.00056\34660540 1 0167463700000 0167473380000 0167474040000 0167473010000 0167473390000 0167474050000 0167473020000 0167473400000 0167474060000 0167473030000 0167473410000 0167474070000 0167473040000 0167473420000 0167474080000 0167473050000 0167473430000 0167474090000 0167473060000 0167473440000 0167474100000 0167473070000 0167473450000 0167474110000 0167473080000 0167473460000 0167474120000 0167473090000 0167473470000 0167474130000 0167473100000 0167473480000 0167474140000 0167473110000 0167473490000 0167474150000 0167473120000 0167473500000 0167474160000 0167473130000 0167473510000 0167474170000 0167473140000 0167473520000 0167474180000 0167473150000 0167473530000 0167474190000 0167473160000 0167473540000 0167474200000 0167473170000 0167473550000 0167474210000 0167473180000 0167473560000 0167474220000 0167473190000 0167473570000 0167474230000 0167473200000 0167473580000 0167474240000 0167473210000 0167473590000 0167474250000 0167473220000 0167473600000 0167474260000 0167473230000 0167473610000 0167474270000 0167473240000 0167473620000 0167474280000 0167473250000 0167473630000 0167474290000 0167473260000 0167473640000 0167474300000 0167473270000 0167473650000 0167474310000 0167473280000 0167473660000 0167474320000 0167473290000 0167473670000 0167474330000 0167473300000 0167473680000 0167474340000 0167473310000 0167473690000 0167474350000 0167473320000 0167473700000 0167474360000 0167473330000 0167473710000 0167474370000 0167473340000 0167473720000 0167474380000 0167473350000 0167474010000 0167474390000 0167473360000 0167474020000 0167473370000 0167474030000 A-2 17942.00056\34660540 1 EXHIBIT "B" 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 property is assigned 60 percent of one Benefit Unit per dwelling unit and Religious Property is assigned two (2) Benefit Units per acre. B-1 17942.00056\34660540 1 "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 1st of any year to and including the following June 30th "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 1 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 1 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 1 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. "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 B-2 17942.00056\34660540 1 "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 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 B-3 17942.00056\34660540 1 TABLE 1 Land Use Category Land Use Category Description Benefit Unit(s) 1 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 1 for the Fiscal Year then commencing. B-4 17942.00056\34660540 1 TABLE 2 Maximum Special Tax Rates Maximum Rates Per Benefit Unit Special Tax Additional Rate Category Base Rate Maintenance Rate A $250 $0 B $250 $100 C $250 $200 D $250 $300 E $250 $400 F $250 $500 G $250 $600 H $250 $700 I $250 $800 J $250 $900 K $250 $1,000 L $250 $1,100 M $250 $1,200 N $250 $1,300 O $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 ✓ $250 $2,100 W $250 $2,200 X $250 $2,300 Y $250 $2,400 Z $250 $2,500 The Parcels which are to be included in the District at the time of its 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 B-5 17942.00056\34660540 1 TABLE 3 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, to 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 B-6 17942.00056\34660540 1