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CC Resolution 11616RESOLUTION NO. 11616 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CAMPBELL FORMING A COMMUNITY FACILITIES DISTRICT CITY OF CAMPBELL COMMUNITY FACILITIES DISTRICT NO. 2 (Public Services) WHEREAS, this Council adopted a resolution entitled "A Resolution of the City Council of the City of Campbell Intending to Establish a Community Facilities District" (the "Resolution of Intention"), stating its intention to form (i) "City of Campbell Community Facilities District No. 2 (Public Services)" (the "CFD") and (ii) "City of Campbell Community Facilities District No. 2 (Public Services) (Future Annexation Area)" (the "Future Annexation Area") pursuant to Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311, of the California Government Code (the "Act"); WHEREAS, the Resolution of Intention, incorporating a map of the proposed boundaries of the CFD and the Future Annexation Area and stating the services to be provided and the rate and method of apportionment of the special tax to be levied within the CFD to pay for the services, is on file with the City Clerk and the provisions thereof are incorporated herein by this reference as if fully set forth herein; WHEREAS, on this date, this Council held a noticed public hearing as required by the Act and the Resolution of Intention relative to the proposed formation of the CFD and the Future Annexation Area; WHEREAS, at the hearing all interested persons desiring to be heard on all matters pertaining to the formation of the CFD and the Future Annexation Area, the services to be provided therein and the levy of such special tax were heard and a full and fair hearing was held; WHEREAS, at the hearing evidence was presented to this Council on such matters before it, including a special report (the "Report") as to the services to be provided through the CFD and the costs thereof, a copy of which is on file with the City Clerk, and this Council at the conclusion of said hearing is fully advised in the premises; WHEREAS, written protests with respect to the formation of the CFD, the furnishing of specified types of services and the rate and method of apportionment of the special taxes have not been filed with the City Clerk by 50% or more of the registered voters residing within the territory of the CFD or property owners of one-half or more of the area of land within the CFD and not exempt from the proposed special taxes; WHEREAS, written protests have not been filed with the City Clerk against the proposed annexation of the Future Annexation Area to the CFD by (i) 50% of more of the registered voters, or six registered voters, whichever is more, residing in the proposed boundaries of the CFD, or (ii) 50% or more of the registered voters, or six registered voters, whichever is more, residing in the Future Annexation Area, (iii) owners of one-half or more of the area of land in the proposed CFD or (iv) owners of one-half or more of the area of land in the Future Annexation Area. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Campbell as follows: 1. Recitals Correct. The foregoing recitals are true and correct. 2. No Majority Protest. The proposed CFD, the proposed Future Annexation Area and the proposed special tax to be levied within the CFD have not been precluded by majority protest pursuant to section 53324 of the Act. 3. Prior Proceedings Valid. All prior proceedings taken by this City Council in connection with the establishment of the CFD and the Future Annexation Area and the levy of the special tax have been duly considered and are hereby found and determined to be valid and in conformity with the Act. 4. Name of the CFD and the Future Annexation Area. The community facilities district designated "City of Campbell Community Facilities District No. 2 (Public Services)" of the City is hereby established pursuant to the Act. The future annexation area designated "City of Campbell Community Facilities District No. 2 (Public Services) (Future Annexation Area)" is hereby established pursuant to the Act. 5. Boundaries of CFD. The boundaries of the CFD and the Future Annexation Area, as set forth in the map of the CFD heretofore recorded in the Santa Clara County Recorder's Office on October 24, 2013, at 2:25 p.m., in Book 49 of Maps of Assessment and Community Facilities Districts at Pages 33 and 34, are hereby approved, are incorporated herein by reference and shall be the boundaries of the CFD and the Future Annexation Area. Parcels within the Future Annexation Area shall be annexed to the CFD only with the unanimous approval (each, a "Unanimous Approval") of the owner or owners of each parcel or parcels at the time that parcel or those parcels are annexed, without any requirement for further public hearings or additional proceedings. 6. Description of Services. The type of public services proposed to be financed by the CFD and pursuant to the Act shall consist of those items shown in Exhibit A hereto and by this reference incorporated herein (the "Services"). The City intends to provide the Services on an equal basis in the original territory of the CFD and, when it has been annexed to the CFD, the Future Annexation Area. 7. Special Tax. a. Except to the extent that funds are otherwise available to the CFD to pay for the Services, a special tax (the "Special Tax") sufficient to pay the costs thereof, secured by the recordation of a continuing lien against all non-exempt real property in the CFD, is intended to be levied annually within the CFD, and collected in the same manner as ordinary ad valorem property taxes or in such other manner as may be prescribed by this Council. b. The proposed rate and method of apportionment of the Special Tax among the parcels of real property within the CFD, in sufficient detail to allow each landowner within the proposed CFD to estimate the maximum amount such owner will have to pay, are shown in Exhibit B attached hereto and hereby incorporated herein. c. Territory in the Future Annexation Area will be annexed into the CFD and a special tax will be levied on such territory only with the Unanimous Approval of the owner or owners of each parcel or parcels at the time that parcel or those parcels are annexed into the CFD. Except to the extent that funds are otherwise available to the CFD to pay for the Services, a special tax sufficient to pay the costs thereof, secured by the recordation of a continuing lien against all non-exempt real property in the Future Annexation Area, is intended to be levied annually within the Future Annexation Area, and collected in the same manner as ordinary ad valorem property taxes or in such other manner as may be prescribed by this City Council. As required by Section 53339.3(d) of the Act, the Council hereby determines that the special tax proposed to pay for Services to be supplied within the Future Annexation Area shall be equal to any special tax levied to pay for the same Services in the existing CFD, except that a higher or lower tax may be levied within the Future Annexation Area to the extent that the actual cost of providing the Services in the Future Annexation Area is higher or lower than the cost of providing those Services in the existing CFD. In so finding, the Council does not intend to limit its ability to levy a special tax within the Future Annexation Area to provide new or additional services beyond those supplied within the existing CFD: 8. Increased Demands. It is hereby found and determined that the Services are necessary to meet increased demands placed upon local agencies, including the City, as the result of development occurring in the CFD and the Future Annexation Area. The Services are in addition to those provided in the territory of the CFD and the Future Annexation Area as of the date hereof and will not supplant services already available within the territory of the CFD and the Future Annexation Area as of the date hereof. 9. Responsible Official. The Director of Finance of the City of Campbell, City Hall, 70 North First Street, Campbell, CA 95008, telephone number (408) 866-2100, is the officer of the City who will be responsible for preparing annually a current roll of the levy of the Special Tax obligations by assessor's parcel number and who will be responsible for estimating future levies of the Special Tax. 10. Tax Lien. Upon recordation of a notice of special tax lien pursuant to Section 3114.5 of the California Streets and Highways Code, a continuing lien to secure each levy of the Special Tax shall attach to all nonexempt real property in the CFD and this lien shall continue in force and effect until the Special Tax obligation is prepaid and permanently satisfied and the lien canceled in accordance with law or until collection of the Special Tax by the City ceases. 11. Appropriations Limit. In accordance with the Act, the annual appropriations limit, as defined by subdivision (h) of Section 8 of Article XIII B of the California Constitution, of the CFD is hereby preliminarily established at $1,000,000 and such appropriations limit shall be submitted to the voters of the CFD as hereafter provided. The proposition establishing such annual appropriations limit shall become effective if approved by the qualified electors voting thereon and shall be adjusted in accordance with the applicable provisions of the Act and the Constitution. 12. Election. Pursuant to the provisions of the Act, the proposition of the levy of the Special Tax and the proposition of the establishment of the appropriations limit specified above shall be submitted to the qualified electors of the CFD at an election the time, place and conditions of which election shall be as specified by a separate resolution of this Council. 13. Effective Date. This resolution shall take effect upon its adoption. PASSED AND ADOPTED this 19~h day of November, 2013, by the following roll call vote: AYES CounCllmemberS: Kotowski, Cristina, Baker, Waterman, Low NOES Councilmembers: None ABSENT : Councilmembers: None ABSTAIN : Councilmembers: None APPROVE Evan D. Low, Mayor ATTEST A Bybee, City Clerk EXHIBIT A CITY OF CAMPBELL Community Facilities District No. 2 (Public Services) DESCRIPTION OF SERVICES The captioned Community Facilities District will finance, in whole or in part, the following public services ("services" shall have the meaning given that term in the Mello-Roos Community Facilities Act of 1982), including but not limited to: • Annual operation, maintenance and servicing, including repair and replacement, of the storm water treatment facilities, including but not limited to, low impact development storm water treatment facilities, bio-retention basins and associated facilities which service the properties located within the boundaries of the CFD. The annual operation, maintenance and servicing of the low impact development storm water treatment facilities, bio-retention basins and associated facilities may also include, but are not limited to, field inspections, record keeping, cost of permits and regulatory fees, environmental mitigation and/or monitoring, annual reporting, vegetation management, removal of silt, sediment, trash and debris from the treatment areas, bio-retention basins and City catch basins, and any other associated services which are needed to operate, maintain and service, including repair and replacement, of the storm water treatment facilities; and • Costs associated with the setting, levy, and collection of the Special Taxes; and • Contingency costs, including a contingency and/or reserve for operating and capital reserves, as required by the City. EXHIBIT B CITY OF CAMPBELL Community Facilities District No. 2 (Public Services) RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX Special Taxes applicable to each Assessor's Parcel in the City of Campbell Community Facilities District No. 2 (Public Services) shall be levied and collected according to the tax liability determined by the Administrator through the application of the appropriate amount or rate for Taxable Property, as described below. All of the property in CFD No. 2, unless exempted by law or by the provisions of Section E below, shall be taxed for the purposes, to the extent, and in the manner herein provided, including property subsequently annexed to CFD No. 2, unless a separate Rate and Method of Apportionment of Special Tax is adopted for the annexation area. A. DEFINITIONS The terms hereinafter set forth have the following meanings: "Accessory Unit" means a second residential unit of limited size (e.g., granny cottage, second unit) that shares a Parcel with asingle-family detached unit. "Acre" or "Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable Final Map or other recorded County parcel map. "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5 (commencing with Section 53311), Division 2, of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 2: the costs of computing the Special Tax and preparing the annual Special Tax collection schedules (whether by the City or any designee thereof or both); the costs of collecting the Special Taxes; the costs to the City, CFD No. 2, or any designee thereof of complying with City, CFD No. 2, or obligated persons disclosure requirements associated with the Act; the costs associated with preparing Special Tax disclosure statements and responding to public inquiries, protests, or appeals regarding the Special Taxes; and the City's annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2 for any other administrative purposes of CFD No. 2, including attorney's fees, costs associated with annexations to CFD No. 2, and other costs related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes. "Administrator" means an official of the City, or any designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Tax. "Assessor's Parcel" or "Parcel" means a lot or parcel shown on an Assessor's Parcel Map with an assigned Assessor's Parcel Number. "Assessor's Parcel Map" means an official map of the County Assessor designating parcels by Assessor's Parcel Number. "Assessor's Parcel Number" or "APN" means a unique number assigned to an Assessor's Parcel by the County Assessor for purposes of identifying a property. "Authorized Services" means the public services authorized to be funded by CFD No. 2 as set forth in the documents adopted by the Council when CFD No. 2 was formed. "Calendar Year" means January 1 through December 31. "CFD" or "CFD No. 2" means the City of Campbell Community Facilities District No. 2 (Public Services). "CFD Formation" means the date on which the Resolution of Formation to form CFD No. 2 was adopted by the City Council. "City" means the City of Campbell "Council" means the City Council of the City of Campbell, acting as the legislative body of CFD No. 2. "County" means the County of Santa Clara. "Developed Property" means, in any Fiscal Year, all Parcels of Taxable Property for which a final building permit was issued by the City on or prior to June 30 of the preceding Fiscal Year. In the absence of a final building permit, any Parcel of Taxable Property shall be classified as Developed Property if it has been occupied by a residential or non-residential user on or prior to June 30 of the preceding fiscal year. "Final Map" means a final map approved by the City pursuant to the Subdivision Map Act (California Government Code Section 66410, et seq.) that creates individual lots on which a building permit can be issued for construction of residential units without further subdivision of the lots. "Fiscal Year" means the period starting on July 1 and ending on the following June 30. "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C, which can be levied in any Fiscal Year. "Proportionately" means, for Developed Property, that the ratio of the actual annual Special Tax levied in any Fiscal Year to the Maximum Special Tax authorized to be levied in that Fiscal Year is equal for all Assessor's Parcels of Developed Property: For Undeveloped Property, "Proportionately" means that the ratio of the actual annual Special Tax levied in any Fiscal Year to the Maximum Special Tax authorized to be levied in that Fiscal Year is equal for all Assessor's Parcels of Undeveloped Property. "Public Property" means, for each Fiscal Year: (i) any property within the boundaries of CFD No. 2 that is owned by or irrevocably offered for dedication to the federal government, the State of California, the 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 (as such section may be amended or replaced) shall be taxed and classified in accordance with its use; or (ii) any property within the boundaries of CFD No. 2 that is encumbered by an unmanned utility easement making impractical its utilization for other than the purpose set forth in the easement. "Residential Unit" means an individual single-family detached unit per the County Assessor. An Accessory Unit that shares a Parcel with asingle-family detached unit shall not be considered a separate Residential Unit for purposes of this RMA. "RMA" means this Rate and Method of Apportionment of Special Tax. "Special Tax" means any tax levied within CFD No. 2 to pay the Special Tax Requirement. "Special Tax Requirement" means the amount of revenue needed in any Fiscal Year to pay for the following: (i) Authorized Services; (ii) Administrative Expenses; and (iii) amounts needed to cure any delinquencies in the payment of Special Taxes which have occurred or, based on delinquency rates in prior years, may be expected to occur in the Fiscal Year in which the Special Tax will be collected. "Taxable Property" means all Assessors' Parcels within the boundaries of CFD No. 2 that are not exempt from the Special Tax pursuant to law or Section E below. "Tax Zone" means a mutually exclusive geographic area within which the Special Tax may be levied pursuant to this RMA. All of the property within CFD No. 2 at the time of CFD Formation is within Tax Zone 1. Additional Tax Zones may be created when property is annexed to CFD No. 2, and a separate Maximum Special Tax shall be identified for property within the new Tax Zone at the time of such annexation. The Assessor's Parcels included within a new Tax Zone established when such Parcels are annexed to CFD No. 2 shall be identified by Assessor's Parcel Number in the Unanimous Approval Form that is signed by the owner(s) of the Parcels at the time of annexation. "Unanimous Approval Form" means that form executed by the record owner of fee title to a Parcel or Parcels annexed into CFD No. 2 that constitutes the. property owner's approval and unanimous vote in favor of annexing into CFD No. 2 and the levy of the Special Tax against his/her Parcel or Parcels pursuant to this RMA. "Undeveloped Property" means, in any Fiscal Year, all Parcels of Taxable Property in CFD No. 2 that are not Developed Property. B. DATA FOR ANNUAL TAX LEVY Each Fiscal Year, the Administrator shall identify the current Assessor's Parcel Numbers for all Parcels of Taxable Property within CFD No. 2. The Administrator shall also determine: (i) whether each Assessor's Parcel of Taxable Property is Developed Property or Undeveloped Property; (ii) which Tax Zone each Assessor's Parcel is located in; and (iii) the Special Tax Requirement for the then-current Fiscal Year. In any Fiscal Year, if it is determined that (i) a Final Map or parcel map for a portion of property in CFD No. 2 was recorded after the last date upon which the Assessor will incorporate the newly-created Parcels into the then current tax roll, (ii) because of the date the Final Map or parcel map was recorded, the Assessor does not yet recognize the new Parcels created by the Final Map or parcel map, and (iii) one or more of the newly-created Parcels meets the definition of Developed Property, the Administrator shall calculate the Special Tax for the property affected by recordation of the Final Map or parcel map by determining the Special Tax that applies separately to each newly- created Parcel, then applying the sum of the individual Special Taxes to the Parcel that was subdivided by recordation of the Final Map or parcel map. C. MAXIMUM SPECIAL TAXES 1. Developed Property The Maximum Special Tax for Fiscal Year 2013-14 for all Parcels of Developed Property within Tax Zone 1 shall be $1,790.00 per Residential Unit. 2. Undeveloped Property The Maximum Special Tax for Fiscal Year 2013-14 for all Parcels of Undeveloped Property within Tax Zone 1 shall be $7,765.00 per Acre. 3. Escalation of Maximum Special Tax On July 1, 2014, and each July 1 thereafter, the Maximum Special Tax for Developed Property and Undeveloped Property shall be increased by an amount equal to the greater of; the prior Calendar Year's annual change in the Consumer Price Index -All Urban Consumers (San Francisco- Oakland-San Jose, CA) or 4.0% of the Maximum Special Tax for Developed Property and Undeveloped Property, respectively, in effect in the prior Fiscal Year. D. METHOD OF LEVY AND COLLECTION OF SPECIAL TAXES Each Fiscal Year, the Administrator shall determine the Special Tax Requirement for that Fiscal Year and levy the Special Tax on all Parcels of Taxable Property as follows: Step 7: The Special Tax shall be levied proportionately on each Parcel of Developed Property up to 100% of the Maximum Special Tax for each Parcel for such Fiscal Year until the amount levied is equal to the Special Tax Requirement; Step 2: If additional revenue is needed after Step 1, the Special Tax shall be levied proportionately on each Parcel of Undeveloped Property up to 100% of the Maximum Special Tax for each Parcel for such Fiscal Year until the amount levied, when combined with the amount levied pursuant to Step 1, is equal to the Special Tax Requirement. The Special Tax for CFD No. 2 shall be collected at the same time and in the same manner as ordinary ad valorem property taxes provided, however, that the City may (under the authority of Government Code Section 53340) collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of CFD No. 2, and the Special Tax shall be equally subject to foreclosure if delinquent. E. EXEMPTIONS Notwithstanding any other provision of this RMA, no Special Tax shall be levied on Parcels of Public Property, except as otherwise provided in the Act. F. INTERPRETATION OF SPECIAL TAX FORMULA The City reserves the right to make minor administrative and technical changes to this document that does not materially affect the rate and method of apportioning Special Taxes. In addition, the interpretation and application of any section of this document shall be left to the City's discretion. Interpretations may be made by the City by resolution of the Council for purposes of clarifying any vagueness or ambiguity in this RMA. G. TERM OF THE SPECIAL TAX The Special Tax shall be levied in perpetuity as necessary to pay the Special: Tax Requirement. H. REPEAL OF THE SPECIAL TAX If the levy of the Special Tax is repealed by initiative or any other action participated in by the owners of Parcels in CFD No. 2, the City shall cease to levy the Special Tax and shall cease to be obligated to provide the Authorized Services for which the Special Tax was levied. The obligations to provide the Authorized Services previously funded by the repealed Special Tax shall become the obligations of any property owners association established within CFD No. 2, and if there is no such association, they shall become the joint obligations of the property owners of Parcels within CFD No. 2 in proportion to the number of Parcels owned by each such owner to the total number of Parcels within CFD No. 2.