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HomeMy WebLinkAboutMINUTES - 08142007 - SD.4 SD, h. Contra a Costa County °4'------------ J TO: BOARD OF SUPERVISORS rr"°°°"�` rev FROM: Dennis M. Barry, AICP Community Development Director DATE: August 14, 2007 SUBJECT: Stormwater Management Community Facilities District, Unincorporated Contra Costa County SPECIFIC REQUEST(S) OR RECOMMENIDATIONS(S) & BACKGROUND AND JUSTIFICATION RECOMMENDATIONS As the Board of Supervisors: 1. HOLD Public Hearing on the formation of a community facilities district to fund the costs related to the oversight of private stormwater management facilities by the County Public Works Department throughout the unincorporated County; 2. ADOPT resolutions relating to establishment of a Stormwater Management Facilities Mello-Roos Community Facilities District in the unincorporated area of Contra Costa County including: • A Resolution of Formation of Contra Costa County Community Facilities District No. 2007-1 (Stormwater Management Facilities); and • A Resolution Calling for Special Election Within Community Facilities District No. 2007-1 (Stormwater Management Facilities); 3. CONDUCT Special Election, and announce results; and 4. ADOPT actions relating"to establishment of a Stormwater Management Facilities services Mello-Roos Community Facilities District in the Unincorporated area of Contra Costa, including: • A Resolution Declaring Results of Special Election and Directing Recording of Notice of Special Tax Lien; and • First reading of Ordinance entitled"Ordinance Levying Special Taxes within the County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities). I CONTINUED ON ATTACHMENT: X _ YES SIGNATURE: I RECOMMENDATION OF COUNTY ADMINISTRATOR R E Cd. MENDATION O BOARD COMMITTEE L--"PROVE OTHER SIGNATURE(S): ACTION OF BOA ON AU.GCLST 14; 2007 APPRO D AS RECOMMENDED O/HER .VOTE OF SUPE ISORS I HEREBY CERTIFY THAT THIS IS A ✓ UNANIMOUS (ABSENT ) TRUE AND CORRECT COPY OF AN AYES: NOES: ACTION TAKEN AND ENTERED ON THE ABSENT: ABSTAIN: MINUTES OF THE BOARD OF SUPERVISORS ON THE DATE SHOWN. Contact: Jim Kennedy 5-7225 orig: Community Development cc: County Administrator ATTESTEDGCC7C�ST� County Counsel JOHN CULLEN, CLERK OF THE Treasurer-Tax Collector BOARD OF SUPERVISORS Auditor-Controller AND THE COUNTY ADMINISTRATOR Public Works Flood Control Comm. Dev.-Land Dev. Deputy Director via: Redevelopment ' * Quint& Thimmig BY VJ DEPUTY * DeNova Homes GACDBG-REDEVVedeMlicia(formally LNoble)\Personal\Board Orders and Greenies\BOARD.08.14.07.Stormwater Management.final.doc 1 FISCAL IMPACT: No General Funds are involved. Consultant and staff costs required to establish the Community Facilities District are paid by the County Public Works Department, and all costs of administering the District would be covered by the voter approved special tax. The proposed formation of the District is designed to protect the County General Fund from having to cover the costs of County oversight of private stormwater management facility operation and maintenance as mandated by the California Regional Water Quality Control Board. BACKGROUND/REASONS FOR RECOMMENDATIONS: Mello-Roos Community Facilities Districts are a mechanism to finance infrastructure and services for approved development projects. A voter approved special tax may be used to pay for eligible services,or to pay debt service on tax-exempt bonds issued by the District. The County adopted financing policies to guide the formation of Community Facilities Districts on September 13, 1994. The California Regional Water Quality Control Board has required that the County,through its'issuance of the National Pollutant Discharge Elimination System (NPDES) permit, to require that stormwater management facilities be installed in new development and redevelopment projects. The facilities are required to be operated and maintained in perpetuity, and the County is required to regularly monitor and inspect the stormwater management facilities and annually submit a report to the Regional Water Quality Control Board. It is the policy of the County to require new development to provide adequate funding for infrastructure and service associated with the new development. The District Boundary would encompass the entire unincorporated County. The initial member of the District (DeNova Homes for the Driftwood Estates subdivision in Bay Point)would vote to accept the Special Tax as part of the initial proceedings setting up the District. Subsequent builders/developers would simply annex to the District through an affirmative vote and an administrative proceeding referred to as a Consent and Ballot process. DeNova Homes,the developer of the Driftwood Estates development in Bay Point, is obligated by conditions of development approval#50&51 for Subdivision 059001 to participate in a mechanism to generate funds for the County's costs of overseeing the monitoring, inspecting,enforcement and reporting compliance with the NPDES permit requirements. The tax for services would be indexed for inflation, and would be permanent. Driftwood Estates is a 20 lot residential subdivision. The Tentative map is approved,as is the Preliminary and Final Development Plan. In order to record a final map the developer must, among other things, satisfy the condition of approval related to a stormwater management facilities service tax. On July 10,2007,the Board of Supervisors adopted a Resolution of Intention relating to the establishment of a Stormwater Management Facilities Community Facilities District(Resolution 2007/355), and set August 14, 2007as the date for a public hearing on the establishment of the proposed Community Facilities District,and actions related thereto. The proceedings of July 10,2007 expressly ordered the preparation of a written Community Facilities District Report which would contain a) a brief description of the services eligible to be funded by the Community Facilities District;and b)an estimate of the fair and reasonable cost of providing the services,including County administrative costs. The Community F=acilities District Report included as Attachment A fulfills the requirement. Pursuant to the adopted financing policies for Community Facilities Districts, a County Debt Advisory Committee, which consists of the County Administrator, the Auditor-Controller, and the Treasurer — Tax Collector (or their designees), has reviewed the proposed establishment of the Stormwater Management Facilities special tax as proposed and found it in conformance with the applicable provisions of the policies. The recommended actions conform to the requirements of the Mello-Roos Community Facilities Act of 1982, as amended (Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing at Section 53311 of the California Government Code). G:\CDBG-REDEV\redev\Alicia(formally LNoble)\Personal\Board Orders and Greenies\BOARD.08.14.07.Stormwater Management.final.doc 2 ATTACHMENT A County of Contra Costa Community Facilities District No.2007-1 (Stormwater Management Facilities) Community Facilities District Report Quint&Thirn"g LLP 8/2/07 COUNTY OF CONTRA COSTA COMMUNITY FACILITIES DISTRICT NO. 2007-1 (STORMWATER MANAGEMENT FACILITIES) COMMUNITY FACILITIES DISTRICT REPORT CONTENTS Introduction A. Description of Services B. Proposed Boundaries of the Community Facilities District C. Cost Estimate Exhibit A-Description of Services Eligible to be Funded by the CFD Exhibit B-Services Cost Estimate 03007.18:J9500 COUNTY OF CONTRA COSTA COMMUNITY FACILITIES DISTRICT NO. 2007-1 (STORMWATER MANAGEMENT FACILITIES) INTRODUCTION. The Board of Supervisors (the 'Board") of the County of Contra Costa (the "County") did, pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982 (the "Law"), on July 10, 2007, adopt Resolution No. 2007/355 Declaring Intention to Establish a Community Facilities District and to Authorize the Levy of Special Taxes Pursuant to the Mello-Roos Community Facilities Act of 1982 =Stormwater Management Facilities" (the "Resolution of Intention"). In the Resolution of Intention, the Board expressly ordered the preparation of a written Community Facilities District Report (the "Report") for the proposed County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities) (the "CFD"). The Resolution of Intention ordering the Report did direct that the Report generally contain the following: 1. A brief description of the services eligible to be.funded by the CFD;and 2. An estimate of the fair and reasonable cost of providing the services,including the incidental expenses in connection therewith, including any County administration costs and all other related costs. For particulars, reference is made to the Resolution of Intention for the CFD, as previously adopted by the Board. NOW, THEREFORE, I, the Deputy Director of Public Works of the County of Contra Costa,do hereby submit the following data: A. DESCRIPTION OF SERVICES. A.general description of the services that the Board has determined to be eligible to be funded by the CFD are as shown in Exhibit "A" attached hereto and hereby made a part hereof. B. PROPOSED BOUNDARIES OF THE COMMUNITY FACILITIES DISTRICT. The proposed boundaries of the CFD are those properties and parcels on which special taxes may . be levied to pay for the costs of the services eligible to be funded-,by the CFD. The proposed boundaries of the CFD are described in the map of the CFD recorded in Book 83 at Page 3 (Document No. 2007-0201846-00) of Maps of Assessment and Community Facilities Districts at 11:11 a.m. on July 12, 2007, in the office of the County Recorder for the County of Contra Costa, a copy of which map is on file with the Clerk of the Board. The map also identifies the future .annexation area, indicating territory that may be added to the CFD in the future with the consents of the applicable landowners:. -2- C. COST ESTIMATE. The initial cost estimate for the services is set forth in Exhibit"B" attached hereto and hereby made a part hereof. Dated: August 14,2007 By: Deputy Director of Public Works, County of Contra Costa -3- EXHIBIT A COUNTY OF CONTRA COSTA COMMUNITY FACILITIES DISTRICT NO. 2007-1 (STORMWATER.MANAGEMENT FACILITIES) DESCRIPTION OF SERVICES ELIGIBLE TO BE FUNDED BY THE CFD Services: The services to be funded,in whole.or in part,by the CFD include all direct and incidental costs related to County oversight and enforcement of the obligations of property owners and homeowners' associations for the monitoring, inspection, reporting, operation, maintenance, repair, reconstruction, and replacement of private stormwater management facilities ("SWMFs") for property included in the:CFD: Tier 1. Periodic monitoring, inspection and reporting of SWMFs, including but not -limited to site visits, completion of.inspection forms and records, review of property owner self-inspection and other records; provision of certification letters and/or maintenance recommendations; .management of data and records related to operation and maintenance of SWMFs; preparation and submission of National Pollutant Discharge Elimination System and other governmental reports and CFD required reports; and the accumulation of administrative and liability reserves. Tier 2. Code enforcement, :nuisance abatement, and other activities related to the operation and maintenance of SWMFs, including but not limited to additional site visits, letters and notices to property owners and others; hearings; lien recordation and enforcement; attorney's fees and other legal expenses; periodic maintenance activities, such as mulching, removing trash and invasive vegetation, ,Filling soil, mowing, and trimming vegetation; repair, reconstruction, and replacement work; and the accumulation of administrative and liability reserves. In addition to the specific services described under Tier 1 and Tier 2, the CFD may fund any other costs, expenses, or liabilities in. connection with the monitoring, inspection, reporting, operation,maintenance, repair,reconstruction, and replacement of SWMFs. The CFD may fund any of the following related to the services described above: obtaining, constructing, furnishing, operating and maintaining equipment, apparatus or facilities, paying the salaries and benefits of personnel (including but not limited to inspection and maintenance workers and other personnel), and for payment of other related expenses (including but not limited to employee benefit expenses-sand an allocation of general overhead expenses). Any services to be funded by the CFD must be in addition to those provided in.the territory of the CFD before the date of creation of the CFD, and may not supplant services already available within that territory when the CFD is created. It is expected that the services will be provided by the County,either with its own employees or by contract with third parties,or by the Contra Costa County Flood Control and Water Conservation District,or any combination thereof. A-1 Administrative Expenses: The direct and indirect.expenses incurred by the County in connection with the establishment and administration of the CFD (including, but not limited to, the levy and collection of. the special taxes) including the fees and expenses of attorneys, any fees of the County related to the CFD or the collection of special taxes, an allocable share of the salaries of County staff directly related thereto and a proportionate amount of the County's general administrative overhead related thereto, any amounts paid by the County from its general fund with respect to the CFD or the services authorized to be financed by the CFD, and expenses incurred by the County in undertaking action to foreclose .on properties for which the payment.of special taxes is delinquent,and all other costs and expenses of the County in any way related to the CFD. Other: The incidental expenses that may be financed by the CFD include: (i) all costs associated with the establishment and administration of the CFD, the determination of the amount of and ..collection of taxes, the payment of taxes, and costs otherwise incurred in order to carry out the authorized purposes of the CFD, (ii) any other expenses incidental to the provision of the services eligible to be funded by the CFD, and (iii) any amounts necessary to maintain a reserve required by the County for the payment:of the costs of the services. Limitations: Nothing in the formation or implementation of the CFD or in the performance of any CFD- funded services shall be interpreted to impose on the County or the Contra Costa County Flood Control and Water Conservation District (the "Flood Control District") any mandatory duty or to limit, modify, or abrogate any discretion or immunity that the County or the Flood Control District otherwise has. In addition, the performance by the County or the Flood Control District of any CFD-funded services, including but not limited to monitoring, inspection, reporting, maintenance, repair, repla.cemen�, reconstruction, nuisance abatement, or code enforcement activities, shall not be construed to constitute the exercise of dominion or control over private .property or to subject the County or the Flood Control District to inverse condemnation, tort,or other liability. A-2 EXHIBIT B COUNTY OF CONTRA COSTA COMMUNITY FACILITIES DISTRICT NO. 2007-1 (STORMWATER MANAGEMENT FACILITIES) SERVICES COST ESTIMATE It is expected that the costs of providing the services eligible to be funded by the CFD will vary for each parcel included in the CFD based.upon its acreage, and will increase over time. It is expected that the initial cost to provide the Authorized Tier 1 Services for Fiscal Year 2007-08 for the initial property to be included in the CFD andto provide for administrative expenses of the County.related to the CFD will be approximately $30,000.00. . If the County is required to provide the Authorized Tier 2 Services for the initial property included in the CFD, it is estimated. that the cost of providing those services for Fiscal Year 2007-08 could exceed $130,000.00. See Attachment 1 to the Rate and Method of Apportionment of Special Taxes for the CFD for the maximum special tax rates that are estimated to provide funding needed to pay for the Services eligible to be funded by the CFD. B-1 RESOLUTION 2007/402 County of Contra Costa Community Facilities District No.2007-1 (Stormwa.ter Management Facilities) Resolution of Formation THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Resolution on August 14, 2007, by the following vote: s = -L AYES: GIOIA, UILKEMA, BONILLA, GLOVER,$PIEPHO NOES: NONE ABSENT: NONE z ABSTAIN: NONE O�SrA•COUTi'C'; C� Resolution No. 2007/402 In the Matter of Resolution of Formation of County ) of Contra Costa Community Facilities District No. ) 2007-1 (Stormwater Management Facilities), and ) Authorizing the Levy of a Special Tax Within the ) CFD ) WHEREAS, on July 10, 2007, this Board of Supervisors (the "Board") of the County of Contra Costa (the "County") adopted Resolution No. 2007/355 (the "Resolution.of Intention") stating its intention to form the County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities) (the "CFD") pursuant to the Mello-Roos Community Facilities Act of 1982, California Government Code Section 53311 et seq. (the "Law"); and WHEREAS, the Resolution of Intention, incorporating by reference a map of the proposed boundaries of the CFD and describing the services eligible to be funded by the CFD (the "Services"), the cost of providing the Services, and the rate and method of apportionment of the special tax to be levied within the CFD to pay costs of the Services (the "Rate and Method"), and the possible future annexation of territory to the CFD, is on file with the Clerk of the Board and the provisions thereof are incorporated herein by this reference as if fully set forth herein; and WHEREAS, the Resolution of Intention called for a public hearing on the CFD and the possible future annexation of territory to the CFD to be held on August 14, 2007; and WHEREAS, on this date this Board held the public hearing as required by the Law and the Resolution of Intention relative to the proposed formation of the CFD and the possible future annexation of territory to the CFD; and WHEREAS, at the hearing all interested persons desiring to be heard on all matters pertaining to the formation of the CFD, the Services eligible to be funded by the CFD, the levy of the special tax and the possible future annexation of territory to the CFD were heard and a full and fair hearing was held; and WHEREAS, at the hearing evidence was presented to this Board on the matters before it, including a report by the Deputy Director of Public Works of the County as to the Services eligible to be funded by the CFD and possible future annexation area, and the costs thereof, a copy of which is on file with the Clerk of the Board, and this Board at the conclusion of the hearing was fully advised regarding the CFD; and WHEREAS, written protests with respect to the formation of the CFD and/or the furnishing of specified types of Services as described in the Report have not been filed with the Clerk of the Board by fifty percent (50%) or more of the registered voters residing within the territory of the CFD or property owners of one-half (1/2) or more of the area of land within the CFD and not exempt from the special tax; and WHEREAS, the special tax proposed to be levied in the CFD to pay for costs of the Services, as set forth in Exhibit A to the Resolution of Intention, has not been eliminated by protest by fifty percent (50%) or more of the registered voters residing within the territory of the CFD or the owners of one-half (1/2) or more of the area of land within the CFD and not exempt from the special tax; and WHEREAS, no written protests with respect to the possible future annexation of territory to the CFD have been filed with the Clerk of the Board. RESOLUTION NO. 2007/402 NOW, THEREFORE, BE IT BY THE BOARD RESOLVED as follows: Section 1. The foregoing recitals are true and correct. Section 2. The proposed special tax to be levied within the CFD has not been precluded by majority protest pursuant to Section 53324 of the Law. Section 3. All prior proceedings taken by this Board in connection with the establishment of the CFD 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 Law. On September 13, 1994, this Board adopted a resolution approving financing policies for Community Facilities Districts, and this Board hereby finds and determines that the CFD is in conformity with said goals and policies, except as expressly waived pursuant to Section 10 of the Resolution of Intention. Section 4. The community facilities district designated "County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management. Facilities)" is hereby established pursuant to the Law. Section 5. The boundaries of the CFD and of the territory proposed for annexation to the CFD, as described in the Resolution of Intention and set forth in the boundary map of the CFD recorded at 11:11 a.m. on July 12, 2007, in the County Recorder's Office in Book 83 of Maps of Assessment and Community Facilities Districts at Page 3 (Document No. 2007-0201846-00), are hereby approved, are incorporated herein by this reference and shall be the boundaries of the CFD, and the boundaries of the proposed annexation area, respectively. Section 6. The type of services eligible to be funded by the CFD pursuant to the Law are as described in Exhibit A to Resolution No. 2007/355 of Intention to Form the CFD, adopted by the Board on July 10, 2007, which Exhibit is by this reference incorporated herein. This Board hereby finds that the Services are necessary to meet increased demands placed upon local agencies as the result of development occurring in the CFD. Section 7. 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 recordation of a continuing lien against all non-exempt real property in the CFD, will be levied within the CFD and collected in the same manner as ordinary ad valorem property taxes or in such other manner as this Board shall determine, including direct billing of the affected property owners. 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 CFD to estimate the maximum amount such owner will have to pay, are described in Exhibit B to Resolution No. 2007/355 of Intention to Form the CFD, adopted by the Board on July 10, 2007, which Exhibit is by this reference incorporated herein. This Board hereby finds that the basis for the levy and apportionment of the special tax, as set forth in the Rate and Method, is reasonable. Section 8. The Auditor-Controller of the County, 625 Court Street, Room 103, Martinez, California 94553, telephone number (925) 646-2181, is the officer of the County that will be responsible for preparing annually and whenever otherwise necessary a current roll of special tax levy obligations by assessor's parcel number and who (working with the Deputy Director of Public Works of the County) will be responsible for estimating future special tax levies pursuant to Section 53340.2 of the Law. The Auditor-Controller is hereby authorized to engage from time to time, at the expense of the CFD, a consulting firm to assist him with the foregoing. Section 9. 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 collection of the tax by the County ceases, if ever. It is hereby acknowledged that it is expected that the special tax will be levied and collected in perpetuity. Section 10. In accordance with Section 53325.7 of the California Government Code, the appropriations limit, as defined by subdivision (h) of Section 8 of Article XIIIB of the California Constitution, of the CFD is hereby preliminarily established at $1,100,000,000 and said appropriations limit shall be submitted to the voters of the CFD as provided below. The proposition establishing the appropriations limit shall become effective if approved by the qualified electors voting thereon. The appropriations limit shall be adjusted, without further action by this Board, in accordance with the applicable provisions of Section 53325.7 of the Law for changes in the cost of living and changes in populations, as defined by subdivisions (b) and (c) of Section 7901 of the California Government Code, except that the change in population may be estimated by this Board in the absence of an estimate by the Department of Finance of the State of California, and in accordance with Section 1 of Article XIIIB RESOLUTION NO. 2007/402 of the California Constitution. For purposes of adjusting for changes in population, the population of the CFD shall be deemed to be at least one person during each calendar year. Section 11. Pursuant to the provisions of the Law, 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 Board. Section 12. All or any portion of the territory proposed for annexation to the CFD, as described in Section 11 of the Resolution of Intention and on the map of the CFD described in Section 5 above, may be annexed to the CFD upon the unanimous approval of the owner or owners of each parcel or parcels in the specific portion of the area to be annexed, without additional hearings, as permitted by Section 53339.7(a) of the Law. Section 13. This Resolution shall take effect upon its adoption. I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown:: ATTESTED: PA6CI4j1- IL- ZW JOHN CULLEN, Clerk of the Board of Supervisors and County Administrator By VC/ v � J Deputy 03007.18:J9499 8/2/07 RESOLUTION NO. 2007/402 RESOLUTION 2007/403 County of Contra Costa Community.Facilities District No. 2007-1 (Stormwater Management Facilities) Resolution Calling Special Election t THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Resolution on August 14, 2007, by the following vote: - - - fin...L AYES: GIOIA, UILKEMA, BONILLA, GLOVER,&PIEPHO { NOES: NONE O', lilliP�WO: ABSENT: NONE ABSTAIN: NONEy, R1 sr� coli Resolution No. 2007/403 In the Matter of Resolution Calling Special ) Election Within Community Facilities District ) No. 2007-1 (Stormwater Management ) Facilities) ) WHEREAS, on this date, this Board of Supervisors (the "Board") of the County of Contra Costa (the "County") adopted Resolution No. 2007/402 (the "Resolution of Formation"), ordering the formation of the County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities) (the "CFD"), authorizing the levy of a special tax on property within the CFD and preliminarily establishing an appropriations limit for the CFD; and WHEREAS, pursuant to the provisions of the Resolution of Formation, the propositions of the levy of said special tax and the establishment of the appropriations limit are to be submitted to the qualified electors of the CFD as required by the Mello-Roos Community Facilities Act of 1982, California Government Code Section 53311 et seq. (the "Law"). NOW, THEREFORE, BE IT BY THE BOARD RESOLVED as follows: Section 1. Pursuant to Sections 53325.7 and 53326 of the Law, the issues of the levy of said special tax and the establishment of said appropriations limit shall be submitted to the qualified electors of the CFD at an election called therefor as provided below. Section 2. As authorized by Section 53353.5 of the Law, the two propositions described in Section 1 above shall be combined into a single ballot measure, the form of which is attached hereto as Exhibit A and by this reference incorporated herein. The form of ballot is hereby approved. Section 3. This Board hereby finds that fewer than 12 persons have been registered to vote within the territory of the CFD for each of the ninety (90) days preceding the close of the public hearing heretofore conducted and concluded by this Board for the purposes of these proceedings. Accordingly, and pursuant to Section 53326(b) of the Law, this Board finds that for purposes of these proceedings the qualified elector for the CFD is the sole landowner within the CFD and that the vote shall be by said landowner or its authorized representative, having one vote for each acre or portion thereof such landowner owns in the CFD as of the close of the public hearing. Section 4. This Board hereby calls a special election to consider the measure described in Section 2 above, which election shall be held immediately following adoption of this Resolution in the regular meeting place of this Board. The Clerk of the Board (the "Clerk") is hereby designated as the official to. conduct said election. It is hereby acknowledged that the Clerk has on file the Resolution of Formation, a map of the proposed boundaries of the CFD, and a sufficient description to allow the Clerk to determine the boundaries of the CFD. The voted ballots shall be returned to the Clerk no later than immediately following the adoption of this Resolution; and when the qualified voters have voted, the election shall be closed. RESOLUTION NO. 2007/403 Section 5. Pursuant to Section 53327 of the Law, the election shall be conducted by mail or hand delivered ballot pursuant to the California Elections Code. Section 6. This Board acknowledges that the Clerk has caused to be delivered to the only qualified elector of the CFD a ballot in the form set forth in Exhibit A hereto. The ballot indicated the number of votes to be voted by the landowner. The ballot was accompanied by all supplies and written instructions necessary for the use and return of the ballot. An envelope to be used to return the ballot was enclosed with the ballot, had the return postage prepaid, and contained the following: (a) the name and address of the landowner, (b) a declaration, under penalty of perjury, stating that the voter is the owner of record or authorized representative of the landowner entitled to vote and is the person whose name appears on the envelope, (c) the printed name, signature and address of the voter, (d) the date of signing and place of execution of the declaration pursuant to clause (b) above, and (e) a notice that the envelope contains an official ballot and is to be opened only by the Clerk. Analysis and arguments with respect to the ballot measures were waived by the landowner in its petition to form the CFD and in its voted ballot, as permitted by Section 53327(b) of the Law. Section 7. The Clerk shall accept the ballot of the qualified elector upon and prior to the adoption of this Resolution, whether the ballot be personally delivered or received by mail. The Clerk shall have available a ballot which may be marked in the Board of Supervisors meeting room on the election day by the qualified elector. Section 8. This Board hereby further finds that the provision of the Law requiring a minimum of 90 days following the adoption of the Resolution of Formation to elapse before said special election is for the protection of the qualified elector of the CFD. The petition of the landowner to form the CFD and the voted ballot of the sole qualified elector of the CFD each contain an acknowledgment of a waiver of any time limit pertaining to the conduct of the election and of a waiver of any requirement for analysis and arguments in connection with the election. Accordingly, this Board finds and determines that the qualified elector has been fully apprised of and has agreed to the shortened time for the election and waiver of ballot analysis and arguments, and has thereby been fully protected in these proceedings. This Board also finds and determines that the Clerk has concurred in the shortened time for the election. Section 9. Pursuant to the Local Agency Special Tax and Bond Accountability Act, Sections 50075.1 et. seq. and Sections 53410 et. seq. of the California Government Code, (a) the ballot measure referred to in Sections 2 and 4 above contains a statement indicating the specific purposes of the special tax, (b) the proceeds of the special tax will be applied only to the purposes specified in the ballot measure, (c) there shall be created by the Auditor-Controller of the County an account into which proceeds of the special tax levies will be deposited, and (d) the Auditor- Controller of the County, working with the Deputy Director of Public Works of the County, is hereby directed to provide an annual report to this Board as required by Section 50075.3 of the California Government Code. RESOLUTION NO. 2007/403 Section 10. The Clerk is hereby directed to cause to be published in a newspaper of general circulation circulating within the CFD a copy of this Resolution as soon as practicable after the date of adoption of this Resolution. I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown: ATTESTED: LtQ,';r 1+1 7 JOHN CULLEN, Clerk of the Board of Supervisors and County Administrator By Deputy 03007.18:J9497 8/2/07 RESOLUTION NO. 2007/403 EXHIBIT A COUNTY OF CONTRA COSTA COMMUNITY FACILITIES DISTRICT NO. 2007-1 (STORMWATER MANAGEMENT FACILITIES) OFFICIAL BALLOT Special Tax Election (August 14, 2007) This ballot is for a special, landowner election. You must return this ballot in the enclosed postage paid envelope to the Clerk: of the Board of Supervisors of the County of Contra Costa no later than immediately after adoption of the resolution of the Board of Supervisors calling said election, either by mail or in person. To vote, mark a cross (X) on the voting line after the word "YES" or after the word "NO". All marks otherwise made are forbidden. All distinguishing marks are forbidden and make the ballot void. If you wrongly mark, tear, or deface this ballot, return it to the Clerk of the Board of Supervisors of Contra Costa County and obtain another. BALLOT MEASURE: Shall a special tax payable solely from lands within the County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities) (the "CFD") be levied Yes: annually upon lands within the CFD to be applied only to pay the costs of the services authorized to be funded by the CFD and to pay the costs of the County of Contra Costa in administering the CFD, and shall the annual appropriations limit of the CFD be established No: in the initial amount of $1,100,000,000? By execution in the space provided below, you also indicate your waiver of the time limit pertaining to the conduct of the election and any requirement for analysis and arguments with respect to the ballot measure, as such waivers are described and permitted by Section 53326(a) and 53327(b) of the California Government Code. Contra Costa County APN Nos. of Number of Votes: 5 land owned in the CFD: Landowner: Foxwood Community, LLC 098-180-027 098-180-030 A-1 RESOLUTION 2007/404 County of Contra Costa Community Facilities District No.2007-1 (Stormwater Management Facilities) . Resolution Declaring Results of Special Election THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Resolution on August 14, 2007, by the following vote: sE z AYES: GIOIA, UILKEMA, BONILLA, GLOVER, &PIEPHO ' NOES: NONE ABSENT: NONE _ road ABSTAIN: NONE ' Sr4"couTz Resolution No. 2007/404 In the Matter of Resolution Declaring Results of ) Special Election and Directing Recording of ) Notice of Special Tax Lien for Community ) Facilities District No. 2007-1 (Stormwater Management Facilities) WHEREAS, in proceedings heretofore conducted by this Board of Supervisors (the "Board") of the County of Contra Costa (the "County") pursuant to the Mello-Roos Community Facilities Act of 1982, Section 53311 et seq. of the California Government Cade (the "Law"), this Board on this date adopted Resolution No. 2007/403 calling for a special election of the qualified electors within the County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities) (the "CFD"); and WHEREAS, pursuant to the terms of said Resolution, which are by this reference incorporated herein, the special election was held on this date, and the Clerk of the Board of Supervisors of the County (the "Clerk") has on file a Canvass and Statement of Results of Election, a copy of which is attached hereto as Exhibit A; and WHEREAS, this Board has reviewed the canvass and hereby approves it. NOW, THEREFORE, BE IT BY THE BOARD RESOLVED as follows: Section 1. The issues presented at the special election were the levy of a special tax within the CFD to be levied in accordance with the rate and method of apportionment of special taxes heretofore approved by this Board by its resolution adopted this date of Formation of County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities) and the approval of an appropriations limit of $1,100,000,000 pursuant to said resolution. Section 2. Pursuant to the canvass of the special election on file with the Clerk, the issues presented at the special election were approved by the votes cast by the sole qualified elector of the CFD. Section 3. Pursuant to the voter approval, the CFD is hereby declared to be fully formed with the authority to levy special taxes as heretofore provided in these proceedings and in the Law. Section 4. It is hereby found that all prior proceedings and actions taken by this Board with respect to the CFD were valid and in conformity with the Law. Section 5. The Clerk is hereby directed to execute and cause to be recorded in the office of the County Recorder of the County of Contra Costa a notice of special tax lien in the form required by the Law, said recording to occur no later than fifteen days following adoption by the Governing Board of this Resolution. RESOLUTION NO. 2007/404 Section 6. This Resolution shall take effect upon its adoption. hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown: ATTESTED: �US� `` 7 JOHN CULLEN,Clerk of the Board of Supervisors and County Administrator By ,Deputy 03007.18:J9498 8/2/07 RESOLUTION NO. 2007/404 EXHIBIT A CANVASS AND STATEMENT OF RESULT OF ELECTION COUNTY OF CONTRA COSTA COMMUNITY FACILITIES DISTRICT NO. 2007-1 (STORMWATER MANAGEMENT FACILITIES) I hereby certify that on August 14, 2007, 1 canvassed the returns of the special election held on August 14, 2007, in the County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities) and the total number of ballots cast in said community facilities district and the total number of votes cast for and against the measure are as follows and the totals as shown for and against the measure are full, true and correct: Qualified Landowner Votes Votes Cast YES NO County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities) Special Tax Election 5 5 August 14, 2007. BALLOT MEASURE: Shall a special tax payable solely from lands within the County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities) (the "CFD") be levied annually upon lands within the CFD to be applied only to pay the costs of the services authorized to be funded by the CFD and to pay the costs of the County of Contra Costa in administering the CFD, and shall the annual appropriations limit of the CFD be established in the initial amount of $1,100,000,000? IN WITNESS WHEREOF, I HAVE HEREUNTO SET MY HAND this 14th day of August, 2007. County Administrator and Clerk of the Board of Supervisors By: Deputy Clerk A-1 ORIDINANCE 2007/33 County of Contra Costa Community Facilities District No.2007-1 (Stormwa.ter Management Facilities) Ordinance Levying Special Taxes ORDINANCE NO. 2007-33 Ordinance Levying Special Taxes Within the County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities) The Contra Costa County Board of Supervisors ORDAINS as follows: ARTICLE I. BACKGROUND., On July 10, 2007, this Board of Supervisors (the "Board") of the County of Contra Costa (the "County") adopted Resolution No. 2007/355 (the "Resolution of Intention"), stating its intention to establish the County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities) (the "CFD") pursuant to the Mello-Roos Community Facilities Act of 1982, Section 53311 et seq. of the California Government Code (the "Lave'), to fund. certain services (the "Services"). Notice was published as required by the Law of the public hearing called pursuant to the Resolution of Intention relative to the intention of this Board to form the CFD and to provide for the costs of the Services. The Resolution of Intention called for a public hearing on the CFD to be held on August 14, 2007. On August 14, 2007, this Board held the public hearing as required by Law relative to the determination to proceed with the formation of the CFD and the levy of special taxes therein. At the public hearing all persons desiring to be heard on all matters pertaining to the formation of the CFD and the levy bf the special taxes were heard, substantial evidence was presented and considered by this Board and a full and fair hearing was held. Subsequent to the hearing, this Board adopted Resolution No. 2007/402 (the "Resolution of Formation"), and Resolution No. 2007/403, which resolutions established the CFD and authorized the levy of a special tax with the CFD, and called an election within the CFD on the proposition of levying a special tax and establishing an appropriations limit for the CFD, respectively. On August 14, 2007 an election was held within the"'CFD. in which the sole eligible landowner elector approved said propositions. ARTICLE 11. LEVY OF SPECIAL TAXES. By the passage of this Ordinance this Board hereby authorizes and levies-special taxes within the CFD, pursuant to the Law, in accordance with the rate and method of apportionment of special taxes appended as Exhibit B to Resolution No. 2007/355 (the `Rate and Method of Apportionment') and approved by Resolution No. 2007/402, which Resolutions are by this reference incorporated herein. The special taxes are hereby levied commencing in fiscal year 2007-08 and in each fiscal year thereafter. ORDINANCE NO. 2007-33 ARTICLE III. DETERMINATION OF SPECIAL TAX RATE. The Auditor- Controller of the County, working with the Deputy Director of Public Works of the County, is hereby authorized and directed each fiscal year to determine, or to cause to be determined, the specific special tax rate and amount to be levied for each parcel of real property within the CFD, in the manner and as provided in the Rate and Method of Apportionment. ARTICLE IV. EXEMPT PROPERTIES. Properties or entities of the State, federal or local governments shall be exempt from any levy of the special taxes to the extent set forth in the Rate and Method of Apportionment. In no event shall the special taxes be levied on any parcel within the CFD in excess of the maximum tax specified in the Rate and Method of Apportionment. ARTICLE V. -USE OF SPECIAL TAXES. All of the collections of the special tax shall be used as provided for in the Law and in the Resolution of Formation including the payment of costs of providing the Services, and the costs of County incurred in administering the CFD and the levying and collecting the special tax. ARTICLE VI. COLLECTION ON TAX ROLL. The special taxes shall be collected from time to time as necessary to meet the financial obligations'of the CFD on the secured real property tax roll in the same manner as ordinary ad valorem taxes are collected. The special taxes shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes. In addition, the provisions of Section 53356.1 of the California Government Code shall apply to delinquent special tax payments. The Auditor- Controller of the County, working with the Deputy Director of Public Works of the County, is hereby authorized and directed to take all actions necessary in order to effect proper billing and collection of the special tax, so that the special tax shall be levied and collected in sufficient amounts and at the times necessary to satisfy the financial obligations of the CFD in each fiscal year. Notwithstanding the foregoing, the Auditor-Controller of the County, working with the Deputy Director of Public Works of the County, may collect or cause to be collected one or more installments of the special taxes on any one or more parcels in the CFD by means of direct billing of the property owners within the CFD, if, in the judgment of the Auditor-Controller of the County, working with the Deputy Director of Public Works of the County, such means of collection will reduce the administrative burden in administering the CFD or is otherwise appropriate in the circumstances. In such event, the special taxes shall become delinquent if not paid when due as set forth in any such respective. billing to the applicable property owners. ARTICLE VII. INVALIDITY. If for any reason any portion of this Ordinance is found to be invalid, or if the special tax is found inapplicable to any particular parcel within the CFD, by a Court of competent jurisdiction, the balance of this Ordinance, and the application of the special tax to the remaining parcels within the CFD, shall not be affected. ARTICLE VIII. EFFECTIVE DATE. This ordinance becomes effective 30 days after passage. Within 15 days of passage, this ordinance shall be published once with the names of the supervisors voting for and against it in the Contra Costa Times, a newspaper published in this County. ORDINANCE NO. 2007-33 PASSED on September 11 2007, by the lowing vote AYES: NOES: ABSENT: ABSTAIN: ATTEST: JOHN/tyAdministrator he Board of Supervisors anBoard Chair By: Deputy ORDINANCE NO. 2007-33 COUNTY OF CONTRA COSTA COMMUNITY FACILITIES DISTRICT NO. 2007-1 (STORMWATER MANAGEMENT FACILITIES) OFFICIAL BALLOT Special Tax Election (August 14, 2007) This ballot is for a special, landowner election. You must return this ballot in the enclosed postage paid envelope to the Clerk of the Board of Supervisors of the County of Contra Costa no later than immediately after adoption of the resolution of the Board of Supervisors calling said election,either by mail or in person. To vote, mark a cross (X) on the voting line after the word "YES" or after the word "NO". All marks otherwise made are forbidden. All distinguishing marks are forbidden and make the ballot void. If you wrongly mark, tear, or deface this ballot, return it to the Clerk of the Board of Supervisors of Contra Costa County and obtain another. BALLOT MEASURE: Shall a special tax payable solely from lands within the County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities) (the "CFD") be levied Yes: X annually upon lands within the CFD to be applied only to pay the costs of the services authorized to be funded by the CFD and to pay the costs of the County of Contra Costa in administering the CFD, and shall the No: annual appropriations limit of the CFD be established in the initial amount of$1,100,000,000? By execution in the space provided below, you also indicate your waiver of the time limit pertaining to the conduct of the election and any requirement for analysis and arguments with respect to the ballot measure, as such waivers are described and permitted by Section 53326(a) and 53327(b) of the California Government Code. Number of Votes: 5 Contra Costa County APN Nos. of land owned in the CFD: 098-180-027 098-180-030 Landowner: Meadow Creek Group, LLC By: Its:_ rn n� o (P G� ��• oro ce � ^' � pm o 0 M �C o n fi � o O Z ' r)o C n c o ;� W � . Cpm �. o ®ie 0 OS Pn .Qts 40 UQ CP 10, ,us pOSTAC,�E Quint&Thimmig LLP 8/2/07 RECORDING REQUESTED BY AND AFTER RECORDATION RETURN TO: Clerk of the Board County of Contra Costa 651 Pine Street Martinez,CA 94553 NOTICE OF SPECIAL TAX LIEN County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities) Pursuant to the requirements of Section 3114.5 of the.California Streets and Highways Code and Section 53311 et seq. of the California Government Code, the undersigned Clerk of the Board of Supervisors of the County of Contra Costa (the "County"), County of Contra Costa, State of California, hereby gives notice that a lien to secure payment of a special tax which the Board of Supervisors of the County is authorized to levy, is hereby imposed. The special tax secured by this lien is authorized to be levied for the purpose of paying the costs of certain services, as described in Exhibit: A attached hereto and by this reference made a part hereof. The special tax is authorized to be levied within the County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities) which has now.been officially formed and the lien of the special tax is a continuing lien which shall secure each annual levy of the special tax and which shall continue in force and effect until the special tax obligation is permanently satisfied and cancelled in accordance with law or until the special tax ceases to be levied and a notice of cessation of special tax is recorded in accordance with Section 53330.5 of the Government Code. The rate, method of apportionment, and manner of collection of the authorized special tax is as set forth in Exhibit B attached hereto and by this reference made a part hereof. Conditions under which the obligation to pay the special tax may be prepaid and permanently satisfied are as follows: none. 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 County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities) in accordance with Section 3115.5 of the California Streets and Highways Code. The name of the owner of the real property included within the area of this community facilities district and the assessor's tax. parcel numbers of all parcels or any portion thereof which are included within the area of this community facilities district, in each case which are not exempt from the special tax and as they appear on the latest secured assessment roll as of the date of recording of this Notice or as otherwise known to the County, are as set forth in Exhibit C attached hereto and hereby made a part hereof. Reference is made to the boundary map of the community facilities district recorded at 11:11 a.m. on July 12,.2007, in Book 33 of Maps of Assessment and Community Facilities Districts at Page 3 (Document No. 2007-0201846-00), in the office of the County Recorder for the County of Contra Costa, State of California, which map is now the final boundary map of the community facilities district. 03007.16:18921 For further information concerning past special tax levies in this community facilities district or the current special taxes due on any parcel in the community facilities district, interested persons should contact the Treasurer—Tax Collector of the County of Contra Costa, 625 Court Street, Room 100, Martinez, California 94553, telephone number (925) 646-4122. For further information concerning the method of calculation of special tax levies for this community facilities district and any estimated future tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the Auditor- Controller of the County of Contra Costa, 625 Court Street, Room 103, Martinez, California 94553,telephone number(925) 646-2181. Dated: oll �W/ 2007 County Administrator and Clerk of the Board of Supervisors BY• VU_ Deputy Clerk -2- CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT State of California ss. County of �jtl On J , before me, A !' (.� 115. 6a�hc Date r Name and Title of Officer(e.g.,"Jane Doe,Notary Pleb c") personally appeared _% 1� Q—e,� Name(s)of Signer(s) Xpersonally known to me ❑ proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed DI>ANIEUE L IDLY to the within instrument and acknowledged to me that COQ^f*163'S{91 he/she/they executed the same in his/her/their trolary A�b1c-CaWa. authorized capacity(ies), and that by his/her/their ConMto Coda County MYCanm•6�h�Jan7.201 signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. NESS my hand and official sea Place Notary Seal Above �d42 Signature of Notary Public OPTIONAL Though the information below is not required by law, it may prove valuable to persons relying on the document and could prevent fraudulent removal and reattachment of this form to another document. Description of Attached Document Title or Type of Document: Document Date: Number of Pages: Signer(s) Other Than Named Above: Capacity(ies) Claimed by Signer(s) Signer's Name: Signer's Name: ❑ Individual ❑ Individual ❑ Corporate Officer—Title(s): 0, Corporate Officer—Title(s): ❑ Partner—u Limited General ❑ Partner—❑ Limited FJ General _ Attorneyin Fact Top of thurnt� C Attorney in Fact here Top of thumb here El Trustee El Top Guardian or Conservator I_ Guardian or Conservator ❑ Other: ❑ Other: Signer Is Representing: Signer Is Representing: i7 2004 National Notary Association•9350 De Solo Ave..P.O.Box 2402•Chatsworth.CA 91313-2402 Item No.5907 Reorder:Call Toll-Free 1-800-876-6827 EXHIBIT A COUNTY OF CONTRA COSTA COMMUNITY FACILITIES DISTRICT NO.2007-1 (STORMWATER MANAGEMENT FACILITIES) DESCRIPTION OF SERVICES ELIGIBLE TO BE FUNDED BY THE CFD Services: The services to be funded, in whole or in part, by the CFD include all direct and incidental costs related to County oversight and enforcement of the obligations of property owners and homeowners' associations for the monitoring, inspection, reporting, operation, maintenance, repair, reconstruction, and replacement of private stormwater management facilities ("SWMFs") for property included in the CFD: Tier 1. Periodic monitoring, inspection and reporting of SWMFs, including but not limited to site visits, completion of inspection forms and records, review of property owner self-inspection and other records; provision of certification letters and/or maintenance recommendations; management of data and records related to operation and maintenance of SWMFs; preparation and submission of National Pollutant Discharge Elimination System and other governmental reports and CFD required reports; and the accumulation of administrative and liability reserves. Tier 2. Code enforcement, nuisance abatement, and other activities related to the operation and maintenance of SWMFs, including but not limited to additional site visits; letters and notices to property owners and others; hearings; lien recordation and enforcement; attorney's fees and other legal expenses; periodic maintenance activities, such as mulching, removing trash and invasive vegetation, filling soil, mowing, and trimming vegetation; repair, reconstruction, and replacement work; and the accumulation of administrative and liability reserves. In addition to the specific services described under Tier 1 and Tier 2, the CFD may fund any other costs, expenses, or liabilities in connection with the monitoring, inspection, reporting, operation,maintenance,repair,reconstruction,and replacement of SWMFs. The CFD may fund any of the following related to the services described above: obtaining, constructing, furnishing, operating and maintaining equipment, apparatus or facilities, paying the salaries and benefits of personnel (including but not limited to inspection and maintenance workers and other personnel), and for payment of other related expenses (including but not limited to employee benefit expenses and an allocation of general overhead expenses). Any services to be funded by the CFD must be in addition to those provided in the territory of the CFD before the date of creation of the CFD, and may not supplant services already available within that territory when the CFD is created. It is expected that the services will be provided by the County,either with its own employees or by contract with third parties, or by the Contra Costa County Flood Control and Water Conservation District,or any combination thereof. Administrative Expenses: The direct and indirect expenses incurred by the County in connection with the establishment and administration of the CFD (including, but not limited to, the levy and collection of the special taxes) including the fees and expenses of attorneys; any fees of the County related to the CFD or the collection of special taxes, an allocable share of the salaries of County staff directly A-1 related thereto and a proportionate amount of the County's general administrative overhead related thereto, any amounts paid by the County from its general fund with respect to the CFD or the services authorized to be financed by the CFD, and expenses incurred by the County in undertaking action to foreclose on properties for which the payment of special taxes is delinquent,and all other costs and expenses of the County in any way related to the CFD. Other: The incidental expenses that may be financed by the CFD include: (i) all costs associated with the establishment and administration of the CFD, the determination of the amount of and collection of taxes, the payment of taxes, and.costs otherwise incurred in order to carry out the authorized purposes of the CFD, (ii) any other expenses incidental to the provision of the services eligible to be funded by the CFD, and (iii) any amounts necessary to maintain a reserve required by the County for the payment of the costs of the services. . Limitations: Nothing in the formation or implementation of the CFD or in the performance of any CFD- funded services shall be interpreted to impose on the County or the Contra Costa County Flood Control and Water Conservation District (the "Flood Control District") any mandatory duty or to limit, modify, or abrogate any discretion or immunity that the County or the Flood Control District otherwise has. In addition, the performance by the County or the Flood Control District of any CFD-funded services, including but not limited to monitoring, inspection, reporting, maintenance, repair, replacement, reconstruction, nuisance abatement, or code enforcement activities, shall not be construed to constitute the exercise of dominion or control over private property or to subject the County or the Flood Control District to inverse condemnation, tort, or other liability. A-2 EXHIBIT B COUNTY OF CONTRA COSTA COMMUNITY FACILITIES DISTRICT NO.2007-1 (STORMWATER]MANAGEMENT FACILITIES) RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX Special Taxes applicable to each Assessor's Parcel in Community Facilities District No.2007-1 (Stormwater Management Facilities) [herein "CFD No. 2007-1" or "CFD"] shall be levied and collected according to the tax liability determined by the Board of Supervisors of the County of Contra Costa, acting in its capacity as the legislative body of CFD No. 2007-1, through the application of the appropriate Special Taxes, as described below. All of the property in CFD No.2007-1, 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. 2007-1 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: "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 direct and indirect expenses incurred by the CFD or the County in connection with the establishment and administration of CFD No. 2007-1 (including, but not limited to, the levy and collection of the Special Taxes) including the fees and expenses of attorneys, any fees of the County or the CFD related to CFD No. 2007-1 or the collection of Special Taxes, an allocable share of the salaries of County or CFD staff directly related thereto and a proportionate amount of the County's and the CFD's general administrative overhead related thereto,any amounts paid by the County or the CFD from their respective general funds with respect to CFD No. 2007-1 or the services authorized to be financed by CFD No. 2007-1, and expenses incurred by the County or the CFD in undertaking action to foreclose on properties for which the payment of Special Taxes is delinquent, any amounts necessary to maintain a reserve required by CFD No. 2007-1 for the payment of services and all other costs and expenses of the County or the CFD in any way related to CFD No. 2007-1. "Administrator" means the person or firm designated by the Board of Supervisors to administer the Special Taxes according to this RMA. "Agricultural Property" means, in any Fiscal Year, all Parcels of Developed Property for which a building permit was issued for construction of a structure located on land that is designated for agricultural use pursuant to the County's General Plan. "Assessor's Parcel" means a lot or parcel shown on an Assessor's Parcel Map with an assigned Assessor's Parcel number. "Authorized Services" means, collectively, the Authorized Tier 1 Services and Authorized Tier 2 Services. B-1 "Authorized Tier 1 Services" means thE' public services identified as Tier l services that are authorized to be funded by CFD No. 2007-1, as set forth in the CFD formation documents adopted by the Board of Supervisors. "Authorized Tier 2 Services" means the public services identified as.Tier 2 services that are authorized to be funded by CFD No. 2007-1, as set forth in the CFD formation documents adopted by the Board of Supervisors. "Board of Supervisors" means the Board of Supervisors of the County of Contra Costa, acting as the legislative body of CFD No. 2007-1. "County"means the County of Contra Costa. "Developed Property"means, in any Fiscal Year, all Parcels of Taxable Property for which (i) a building permit for new construction or substantial redevelopment of a residential or non- residential structure was issued prior to June 1 of the preceding Fiscal Year, or (ii) land use entitlement(s) involving the creation or redevelopment of impervious surface is granted and exercised where no building permit is required. . Developed Property shall not include Parcels on which a structure(s) exists at the time CFD No. 2007-1 was formed unless additional building permits are issued for additional development or substantial redevelopment on the Parcel or, for future annexations,at the time that Parcel(s)is annexed to CFD No. 2007-1. "Fiscal Year"means the period starting on July 1 and ending on the following June.30. "Impervious Square Foot" or "Impervious Square Footage" means the impervious square footage assigned to a Parcel as determined by the County Public Works Department. "Maximum Special Taxes" means, collectively, the Maximum Tier 1 Special Tax and Maximum Tier 2 Special Tax. "Maximum Tier 1 Special Tax" means the maximum Tier 1 Special Tax that can be levied on Taxable Property in any Fiscal Year determined in accordance with Section C below. "Maximum Tier 2 Special Tax" means the maximum Tier 2 Special Tax that can be levied on Taxable Property in any Fiscal Year determined in accordance with Section C below. "Multi-Family Property" means, in any Fiscal Year, all Parcels of Developed Property for which a building permit was issued for construction of a residential structure that (i) is located within a mobile home park, or (ii) consists of two or more residential units that share common walls, including duplex, triplex and fourplex units, townhomes, condominiums and apartment units. Multi-Family Property excludes residential second units established pursuant to Section 82-24 of the Zoning Ordinance Code. "Other Property" means, in any Fiscal Year, all Parcels of Developed Property that are not Agricultural Property,Single Family Property,or Multi-Family Property. "Parcel"see definition of Assessor's Parcel. "Parcel Square Foot" or"Parcel Square Footage" means, for Agricultural Property and Single Family Property, the square footage assigned to a Parcel as determined by the County Public Works Department based on information from the Assessor's Parcel map. B-2 "PSWMF" means any permanent stormwater management facility for treatment and/or flood control, as determined by the County Public Works Department, located.within the boundaries of CFD No.2007-1. "PSWMF Service Area" means an area within a Tax Zone, as determined by the County Public Works Department, that is comprised of one or more Parcels that are served by .a specific PSWMF. "Public Property" means any property within the boundaries of CFD No. 2007-1 that is owned or irrevocable offered for dedication to the federal government, State of California, County, or other local governments or public agencies. "RMA"means this Rate and Method of Apportionment of Special Tax. "Single Family Property" means, in any Fiscal Year, all Parcels of Developed Property for which a building permit was issued for construction of a single family residential unit that does not share a common wall with another unit, except for attached residential second units established pursuant to Section 82-24 of the Zoning Ordinance Code. A Parcel of Single Family Property with an attached residential second unit established pursuant to Section 82-24 will be taxed as one Parcel of Single Family Property pursuant to this RMA. Excepted from classification as Single Family Property are Parcels of Agricultural Property and Parcels for which the single family residential use is not the primary use. "Special Taxes"means,collectively,the Tier 1 Special Tax and Tier 2 Special Tax. "Taxable Property" means all Assessors' Parcels within the boundaries of CFD No. 2007-1 that are not exempt from the Special Tax pursuant to law or Section E below. "Taxable Public Property" means, in arty Fiscal Year, all Assessors' Parcels in CFD No.2007-1 that had, in prior Fiscal Years, been taxed as Developed Property and subsequently have come under the ownership of a public agency. "Tax Zone" means one of the mutually exclusive tax zones identified in Attachment 2 of this RMA. Attachment 2 will be updated to include new Tax Zones or new Parcels added to CFD No.2007-1 as a result of future annexations to the CFD. "Tier 1 Special Tax" means a special tax levied in any Fiscal Year to pay the Tierl Special Tax Requirement. "Tier ] Special Tax Requirement" means the amount for each separate Tax Zone in CFD No.2007-1 necessary in any Fiscal Year to (i) pay for Authorized Tier 1 Services, (ii) pay Administrative Expenses for the Fiscal Year, (iii) cure any delinquencies in the payment of Tier 1 Special Taxes levied in prior Fiscal Years or (based on delinquencies in the payment of Tier 1 Special Taxes which have already taken place) are expected to occur in the current Fiscal Year, and (iv) to create or replenish reserve funds. "Tier 2 Special Tax" means a special tax levied in any Fiscal Year to pay the Tier2 Special Tax Requirement. "Tier 2 Special Tax Requirement" means, for any PSWMF Service Area within a Tax Zone, that amount necessary in any Fiscal Year to (i) pay for Authorized Tier 2 Services, (ii) pay Administrative Expenses that have not been included in the Tier 1 Special Tax Requirement, (iii) cure any delinquencies in the payment of Tier 2 Special Taxes levied in prior Fiscal Years or B-3 (based on delinquencies in the payment of Tier 2 Special Taxes which have already taken place) are expected to occur in the current Fiscal Year,and (iv) to create or replenish reserve funds. "Unit" means (i) for Single Family Property, an individual single-family unit, (ii) for Multi- Family Property, an individual residential unit within a duplex, triplex, fourplex, townhome, condominium,apartment structure,or mobile home park. "Unit Square Foot" or "Unit Square Footage" means, for Multi-Family Property, the square footage assigned to a Parcel as determined by the County Public Works Department, based on information from the Assessor's Parcel map,divided by the number of Units on that Parcel. B. DATA COLLECTION FOR ANNUAL TAX LEVY Each Fiscal Year, the Administrator shall identify the current Assessor's Parcel numbers for all Parcels of Developed Property within CFD No. 2007-1 and shall determine within which Tax Zone each Assessor's Parcel is located. Upon each annexation of property into CFD No. 2007-1, the Administrator shall update Attachment 2 of this RMA to include each new Parcel that is annexed into an existing Tax Zone or, if a new Tax Zone is created, each new Tax Zone and the Assessor's Parcel(s) included in the Tax Zone. If a new Tax Zone is created, the Administrator shall update Attachment 1 of this RMA to include the Maximum Special Taxes for that Tax Zone. The Administrator shall also determine: (i) whether each Assessor's Parcel of Developed Property is Agricultural Property, Single Family Property, Multi-Family Property, or Other Property, (ii) for Parcels of Agricultural Property and Single Family Property, the Parcel Square Footage of each Parcel, (ii) for Parcels of Multi-Family Property, the number of Units, the total square footage of each Parcel, and the Unit Square Footage of each Unit, and (iii) for Other Property, the Impervious Square Footage of each Parcel. For Multi-Family Property, the number of Units shall be determined by referencing the development plan for the property or other County development records. Finally, the Administrator shall also determine the Tier 1 Special Tax Requirement for each Tax Zone. The Administrator shall, on an ongoing basis, coordinate with County staff to determine whether a Tier 2 Special Tax levy will be required for any PSWMF Service Area. If such a levy is required, the Administrator shall determine the Tier 2 Special Tax Requirement for the PSWMF Service Area subject to the Tier 2 Special Tax levy. The Administrator shall also determine the current Assessor's Parcel number, the Parcel Square Footage of all Parcels of Agricultural Property and Single Family Property, the Unit Square Footage of all Parcels of Multi-Family Property, and the Impervious Square Footage of all Parcels of Other Property in the PSWMF Service Area subject to the levy. In any. Fiscal Year, if it is determined that (i) a parcel map for a portion of property in CFD No.2007-1 was recorded after January 1 of the prior Fiscal Year (or any other date after which the Assessor will not incorporate the newly-created Parcels into the then current tax roll), (ii) because of the date the parcel map was recorded, the Assessor does not yet recognize the new Parcels created by the 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 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 parcel map. B-4 C. MAXIMUM SPECIAL TAXES The Maximum Special Tax rates for each Tax Zone are shown in Attachmentl of this RMA. The Maximum Special Taxes for a Parcel of Taxable Property shall be determined by the following: 1. Agricultural Property or Single Family Property The Maximum Special Taxes for a Parcel of Agricultural Property or Single Family Property is the sum of the applicable Maximum Tier 1 Special Tax and the Maximum Tier 2 Special Tax rates shown in Attachment 1 of this RMA for the Tax Zone and the then current Fiscal Year. 2. Multi-Family Property The Maximum Special Taxes for a Parcel of Multi-Family Property is the sum of (i) the number of Units on the Parcel multiplied by the .applicable Maximum Tier 1 Special Tax rate for such Parcel, and (ii) the number of Units on the Parcel multiplied by the applicable Maximum Tier 2 Special Tax rate for such Parcel,as shown in Attachment 1 of this RMA for the Tax Zone and the then current Fiscal Year. 3. Other Property The Maximum Special Taxes for a Parcel of Other Property is the sum of the Maximum Tier 1 Special Tax and Maximum Tier 2 Special Tax for such Parcel. The Maximum Tier 1 Special Tax for such Parcel is the sum of: (i) the base Maximum Tier 1 Special Tax for the Tax Zone, and (ii) the incremental Maximum Tier 1 Special Tax multiplied by the Parcel's Impervious Square Footage for the Tax Zone, as shown in Attachment 1 of this RMA. The Maximum Tier 2 Special Tax for such Parcel is the sum of: (i) the base Maximum Tier 2.Special Tax for the Tax Zone, and (ii) the incremental Maximum Tier 2 Special Tax multiplied by the Parcel's Impervious Square Footage for the Tax Zone,as shown in Attachment 1 of this RMA. D. METHOD OF LEVY AND MANNER OF COLLECTION OF THE SPECIAL TAXES The Special Taxes shall be levied and collected according to the methodology outlined below: 1. Tier 1 Special Tax For each Tax Zone, the Tier 1 Special Tax shall be levied as follows until the amount of the levy equals the Tier 1 Special Tax Requirement for that Tax Zone. Step 1: The Tier 1 Special Tax shall be levied proportionately on each Parcel of Developed Property that is not Taxable Public Property up to 100% of the Maximum Tier 1 Special Tax for that Tax Zone, as shown in Attachment 1 of this RMA, until the amount levied is equal to the Tier 1 Special Tax Requirement for the Tax Zone. Step 2: If additional revenue is needed after Step 2, the Tier 1 Special Tax shall be levied proportionately on each Parcel of Taxable Public Property up to 100% of the Maximum Tier 1 Special Tax that had applied to the Parcel prior to the Parcel becoming Taxable Public Property, until the amount levied is equal to the Tier 1 Special Tax Requirement for the Tax Zone. B-5 The Tier 1 Special Tax for CFD No. 2007-1 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided, however, that the County may bill directly,collect at a different timeor in a different manner. 2. Tier 2 Special Tax For any PSWMF Service Area in a Tax Zone, the Tier 2 Special Tax, if applicable, shall be levied as follows until the amount of the levy equals the Tier 2 Special Tax Requirement for that PSWMF Service Area. Step 1: The Tier 2 Special Tax shall be levied proportionately on each Parcel of Developed Property that is not Taxable :Public Property up to 100% of the Maximum Tier 2 Special Tax for that Tax Zone, as shown in Attachment 1 of this RMA, until the amount levied is equal to the Tier2 Special Tax Requirement for the PSWMF Service Area. Step 2: If additional revenue is needE!d after Step 1, the Tier 2 Special Tax shall be levied proportionately on each Parcel of Taxable Public Property up to 100% of the Maximum Tier 2 Special Tax that had applied to the Parcel prior to the Parcel becoming Taxable Public Property, until the amount levied is equal to the Tier 2 Special Tax Requirement for the PSWMF Service Area. The Tier 2 Special Tax for CFD No. 2007-1 shall be billed directly to the property owner(s) within a PSWMF Service Area on an as needed basis. E. LIMITATIONS Notwithstanding any other provision of this RMA, no Special Tax shall be levied on Public Property that is not Taxable Public Property or property owned by a homeowner's or property owner's association. F. INTERPRETATION OF SPECIAL TAX FORMULA The County reserves the right to make minor administrative and technical changes to this document that do 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 County's discretion. Interpretations may be made by the County by resolution of the Board of Supervisors for purposes of clarifying any vagueness or ambiguity in this RMA. G. APPEAL OF SPECIAL TAX LEVY Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Administrator not later than one calendar year after having paid the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and decide the appeal. If the property owner disagrees with the Administrator's decision relative to the appeal, the owner may then file a written appeal with the Board of Supervisors whose subsequent decision shall be binding. If the decision of the Administrator (if the appeal is not filed with the Board of Supervisors) or the Board of Supervisors (if the appeal is filed with the Board of Supervisors) requires the Special Tax to be modified or changed in favor of the property owner, no cash refund shall be made for B-6 prior years' Special Tax levies, but an adjustment shall be made to the next Special Tax levy. This procedure shall be exclusive and its exhaustion by any property owner shall be a condition precedent to any legal action by such owner. B-7 Attachment 1 County of Contra Costa Community Facilities District No. 2007-1 (Stormwate:r Management Facilities) Maximum Special Taxes for Tax Zone 11 For Agricultural Property, Single Family Property, and Multi-Family Property Maximum Special Taxes for FY 2007-082 Maximum Maximum Maximum Tier 1 Tier 2 Special Type of Property Square Footage(S .Ft.) Special Tax Special Tax Taxes Agricultural Property N/A $564.17 per Parcel $9,378.63 per Parcel $9,942.80 per Parcel Less than 5,000 Parcel S .Ft. $349.88 per Parcel $5,816.32 per Parcel $6166.20 per Parcel 5,000 TO 5,999 Parcel S .Ft. $355.79 per Parcel $5,914.56 per Parcel $6,270.35 per Parcel 6,000 TO 6,999 Parcel S .Ft. $362.20 per Parcel $6,021.17 per Parcel $6,383.37 per Parcel 7,000 TO 7,999 Parcel S .Ft. $368.14 per Parcel $6,119.97 per Parcel $6,488.11 per Parcel 8,000 TO 9,999 Parcel Sq.Ft. $376.54 per Parcel $6,259.51 per Parcel $6,636.05 per Parcel Single Family Property 10,000 TO 13,999 Parcel S .Ft. $394.30 per Parcel $6,554.79 per Parcel $6,949.09 per Parcel 14,000 TO 19,999 Parcel S .Ft. $422.94 per Parcel $7,030.92 per Parcel $7,453.86 per Parcel 20,000 TO 29,999 Parcel Sq-Ft- $465.89 per Parcel $7,744.83 per Parcel $8,210.72 per Parcel 30,000 TO 39,999 Parcel S .Ft. $516.76 per Parcel $8,590.48 per Parcel $9107.24 per Parcel Greater than or Equal to $564.17 per Parcel $9,378.63 per Parcel $9,942.80 per Parcel 40,000 Parcel S .Ft. Less than 2,500 Unit S .Ft. $267.61 per Unit $4,448.77 per Unit $4,716.38 per Unit 2,500 TO 2,999 Unit S .Ft. $269.85 per Unit $4,486.17 per Unit $4,756.02 per Unit 3,000 TO 3,999 Unit S .Ft. $279.27 per Unit $4,642.46 per Unit $4,921.73 per Unit 4,000 TO 4,999 Unit S .Ft. $291.12 per Unit $4,839.50 per Unit $5,130.62 per Unit Multi-Family Property 5,000 TO 5,999 Unit S .Ft. $303.44 per Unit $5,044.35 per Unit $5,34 .79 per Unit 6,000 TO 6,999 Unit S .Ft. $315.80 per Unit $5,249.76 per Unit $5565.56 per Unit 7,000 TO 7,999 Unit S .Ft. $327.65 per Unit $5,446.80 per Unit $5,774.45 per Unit Greater than or Equal to $333.59 per Unit $5,545.60 per Unit $5,879.19 per Unit 8,000 Unit S .Ft. ' Tax Zones that are added to CFD No.2007-1 as a result of future annexations will have their Maximum Special Taxes determined during the annexation process.This Attachment 1 shall be updated to reflect each new annexation. Beginning in January 2008,and each January thereafter,the Maximum Special Taxes shown in this Attachment 1 shall be adjusted by applying the greater of(i)the increase,if any,in the Local Consumer Price Index(CPI)for the San Francisco-Oakland-San Jose Area for All Urban Consumers that had occurred since January of the prior year,or(ii)the increase,if any,in the Engineering News Record's Common Labor Index that had occurred since January of the prior year. Each annual adjustment of the Maximum Special Taxes shall become effective on the following July 1. B-8 Attachment 1 Cont. County of Contra Costa Community Facilities District No.2007-1 (Stormwater Management Facilities) Maximum Special Taxes for Tax Zone 1' For Other Property Maximum Special Taxes for FY 2007-08= Maximum Tier 1 Special Tax Maximum Tier 2 Special Tax Maximum Special Taxes Incremental Incremental Incremental Base Maxionum Tier I Base Maximum Tier 2 Base Maximum Maximum Tier 1 Special Tax Maximum Tier 2 Special Tax Maximzmt Special Taxes Special Tax (per Impervious Special Tax (perImpemious Special Taxes (perlmpernious ( er Parcel) Square Foot) (per Parcel) Square Foot) (per Parcel) Square Foot) $275.00 $0.02 $5,600.00 $0.12 $5,875.00 $0.14 Tax Zones that are added to CFD No.2007-1 as a result of future armexations will have their Maximum Special Taxes determined during the annexation process.This Attachment 1 shall be updated to reflect each new annexation. ' Beginning in January 2008,and each January thereafter,the Maximum Special Taxes shown in this Attachment 1 shall be adjusted by applying the greater of(i)the increase,if any,in the Local Consumer Price Index(CPI)for the San Francisco-0akland-San Jose Area for All Urban Consumers that had occurred since January of the prior year,or(ii)the increase,if any,in the Engineering News Record's Common Labor Index that had occurred since January of the prior year.Each annual adjustment of the Maximum Special Taxes shall become effective on the following July 1. B-9 Attachment 2 County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities) Identification of Tax Zones Tax Zone Assessor's Parcels Included in Tax Zone' 1 098-180-027 098-180-030 The property identified by the Assessor's Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor's Parcels or changes to APNs in future Fiscal Years.This Attachment 2 shall be updated to reflect Parcels that are added to a Tax Zone or Tax Zones that are added to CFD No.2007-1 as a result of future arinexations. B-10 EXHIBIT C COUNTY OF CONTRA COSTA COMMUNITY FACILITIES DISTRICT NO. 2007-1 (STORMWATER MANAGEMENT FACILITIES) ASSESSOR'S PARCEL NUMBERS AND OWNER OF LAND WITHIN THE CFD Contra Costa County Assessor's Parcel Numbers Owner of Record of Parcels 098-180-027 Foxwood Community,LLC 098-180-030 c/o DeNova Homes,Inc. 333 Civic Drive Pleasant Hill,California 94523 C-1