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HomeMy WebLinkAboutMINUTES - 12021997 - D11 THE BOARD OF SUPERVISORS CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on December 2, 1997 , 1997, by the following votes: AYES: Supervisors Rogers, Uilkema, Gerber, Canciamilla and DeSaulnier NOES: None ABSENT: None ABSTAIN: None SUBJECT: SPECIAL ELECTION FOR A SPECIAL TAX TO CONSIDER LEVYING A SPECIAL TAX TO PROVIDE FUNDING FOR EXTENDED SERVICES FOR COUNTY SERVICE AREA M-29 (DOUGHERTY VALLEY), SAN RAMON AREA. On May 21, 1996 the Board adopted Resolution No. 96/238 forming County Service Area M-29 (Dougherty Valley), San Ramon Area ("CSA M-29"). Resolution No. 96/238 states that it is contemplated that CSA M-29 will be supported by benefit assessments and/or by special taxes authorized pursuant to Government Code Sections 25210.6a, 23027 and/or 50075 et seq. Resolution No. 96/238 provides for a county service area special tax authorized by Government Code section 25210.6a, a county special tax authorized by Government Code section 23027, and a special tax authorized by Government Code Section 50075 et seq. NOW, THEREFORE, this Board, as itself and constituting the Board of Directors of Contra Costa County Service Area M-29 (Dougherty Valley), San Ramon Area hereby determines, orders, and directs: 1. As provided in section 9160 of the Elections Code, the County Counsel shall prepare a short (500 word maximum) impartial analysis of(a)the effect of the measure on existing law and (b) the operation of the measure. 2. The Elections Clerk shall provide published notice of the election and of voters' right to file a written argument for or against the measure in a newspaper of local circulation. 3. The Elections Clerk shall mail voters eligible to vote in the special election notice of their right to file a written argument for or against the ballot proposition, as provided in section 9162 of the Elections Code. 4. No less than ten days before the official election materials are submitted for printing, the Elections Clerk shall make a copy of the materials available for public examination pursuant to section 9190 of the Elections Code. 5. The Elections Clerk shall conduct the election by mail as provided in sections 4100 et seg. of the Elections Code. The election shall be conducted with a ballot in the form of the ballot attached hereto and incorporated herein as Exhibit A. 6. The ballots for the Special Election shall be returned to the Elections Clerk no later than 8:00 p.m., February 10, 1998 (the "Special Election Day"). Pursuant to Government Code section 50077, the special tax must be approved by two-thirds of the votes cast by voters. The Elections Clerk shall count the ballots and submit the results to the Board of Supervisors. I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board ofisors on he date shown. 49 ATTESTED. I G q 7 cc:: �l CAections PHIL BATCHELOR,Clerk of he Board County Counsel and dministrator 2 BYaPery � n ,Deputy EXHIBIT A 1998 BALLOT PROPOSITION- SPECIAL TAX TO FUND EXTENDED SERVICES FOR COUNTY SERVICE AREA M-29 (DOUGHERTY VALLEY),SAN RAMON AREA Shall Resolution No. 97/ 634of the Board of Supervisors of Contra Costa County be approved to levy a special tax on that property (including all subdivided parcels contained therein) located within County Service Area M-29 (Dougherty Valley), San Ramon Area (CSA M-29), and more particularly described as: APN #206-050-006 APN #206-230-001 APN 4206-050-007 APN #217-060-004 APN #206-050-008 APN #217-060-005 APN #206-050-009 APN#217-060-025 APN #206-050-010 APN#206-240-003 APN #206-050-011 APN #206-240-004 APN #206-050-012 APN #206-240-005 APN #206-090-004 APN #206-240-008 APN #206-090-005 APN #206-240-009 APN #206-090-006 APN #206-240-010 APN #206-090-007 APN#206-240-011 APN #206-090-008 APN #206-250-003 APN #206-090-009 APN #206-050-004 APN #206-090-010 APN#206-050-008 APN#206-090-011 APN#206-120-001 APN #206-040-002 APN #206-120-002 APN #206-040-003 APN #206-080-001 APN #206-040-004 The revenues raised by this tax shall be used to provide the following extended services: extended police services and construction; operation and maintenance of parks, trails, recreation areas, open space, special landscape areas, library, community center, senior center, corporation yard, flood control and storm drainage facilities, and internal road network (including bicycle paths and park and ride lots); and other extended County facilities and services as prescribed in Government Code sections 25210.4 et seq. THE BOARD OF SUPERVISORS CONTRA COSTA COUNTY, CALIFORNIA Adopted this Resolution on December 2, 1997 , 1997, by the following vote: AYES: Supervisors Rogers, Uilkema, Gerber, Canciamilla and DeSaulnier NOES: None ABSENT:None ABSTAIN: None RESOLUTION NO. 97/ 634 SUBJECT: AUTHORIZING A SPECIAL ELECTION FOR A SPECIAL TAX AND PROPOSING THE ADOPTION OF A SPECIAL TAX TO PROVIDE FUNDING FOR EXTENDED SERVICES FOR COUNTY SERVICE AREA M-29 (DOUGHERTY VALLEY), SAN RAMON AREA The Contra Costa County Board of Supervisors, for Contra Costa County Service Area M-29 (Dougherty Valley), San Ramon Area ("CSA M-29") RESOLVES THAT: 1. Background. The Dougherty Valley is located in the unincorporated area of Southern Contra Costa County (the "County"). In 1992, the Board of Supervisors approved development of 11,000 dwelling units and up to 680,000 square feet of retail and commercial space ("Project's in an approximately 5,080-acre portion of Dougherty Valley ("Project Site"). As part of the overall plan for operating and maintaining infrastructure, a County Service Area was subsequently identified as the appropriate vehicle for funding operational services and for providing ongoing municipal services to any unincorporated area developed as part of the Project. County Service Area M-29 (Dougherty Valley), San Ramon Area("CSA M-29") was formed on May 21, 1996 by Board of Supervisors Resolution No. 96/238. Resolution No. 96/238 states that it is contemplated that CSA M-29 will be supported by benefit assessments and/or by special taxes authorized pursuant to Government Code sections 25210.6a, 23027 and/or 50075 et seq. 2. Purpose. The purpose of this Resolution is to authorize a special election for a special tax("Tax") on parcels of real property on the secured property tax roll of Contra Costa County that are within CSA M-29 and to propose the adoption of the Tax. Specifically,this Resolution provides for a special election to authorize a county service area special tax authorized by Government Code section 25210.6a, a county special tax authorized by Government Code section 23027, and a special tax authorized by Government Code section 50075 et seq. The revenues raised by the Tax shall be used to provide the following extended services (the "Extended Services"): extended police services; and construction, operation and maintenance of parks, trails, recreation areas, open space, special landscape areas, library, community center, senior center, corporation yard, flood control and storm drain facilities, and internal road network(including bicycle paths and park and ride lots); and other extended County facilities and services as prescribed in Government Code sections 25210.4 et seq. 3. Definitions. A. "Consumer Price Index" means that certain measure of the average change in prices over time in a fixed market basket of goods as reported by the United States Department of Labor Statistics for the San Francisco-Oakland-San Jose area. The base year for the Consumer Price Index used in calculating the Tax on parcels within the Dougherty Valley shall be 1997. If the Consumer Price Index is discontinued or revised, such other government index or computation with 2 CA962040.016 which it is replaced shall be used in order to obtain substantially the same result as would be obtained if the Consumer Price Index had not been discontinued or revised. B. "CSA M-29" has that meaning set forth in Paragraph 1 of this Resolution. C. "Developers" mean Shapell Industries, Inc., a Delaware corporation ("Shapell"), and Windemere Ranch Partners, a California limited partnership ("Windemere"), together with their successors and assigns. D. "Fiscal year" means the period of July I through the following June 30. E. "Memorandum of Understanding" or"MOU" shall mean that certain agreement titled "Memorandum of Understanding Between Contra Costa County, the City of San Ramon, Shapell Industries and Windemere Ranch Partners Relating to the Development of Dougherty Valley" entered into between the County, the City, Shapell and Windemere as of October 14, 1997 on file with the Clerk of the Board of Supervisors. F. "Project" has that meaning set forth in Paragraph 1 of this Resolution. G. "Project Site" has that meaning set forth in Paragraph 1 of this Resolution. H. "Tax" has that meaning set forth in Paragraph 2 of this Resolution. I. "Tax Rate Multiplier" has that meaning set forth in Paragraph 6 of this Resolution. J. "Utility Rate Index" or"URI" is an index that shall be used to adjust the change in the cost of utility services provided by CSA M-29. The URI for each year is calculated 3 CA962040.016 based upon the following formula: 20 randomly selected parcels within the Project Site, which include both residential and non-residential parcels, shall be identified. The actual, total gas, water and electricity rates for the preceding Fiscal Year(year 1) for all 20 of these parcels shall be combined. This total shall be divided by the actual, total gas, water and electricity rates for the same 20 parcels for the preceding Fiscal Year(year 0). K. "Use Code" means the code number assigned by the Assessor of Contra Costa County in order to classify parcels according to use for ad valorem property tax purposes. Exhibit A attached hereto and incorporated herein shows the current property use code categories utilized by the Assessor and the Tax amounts that will be assigned to each parcel that falls within the identified use code category. 4. Type of Tax. The Tax is a special tax. Because the burden of the Tax falls upon property, it is also is a property tax, but the Tax is not determined according to nor in any manner based upon the value of property; the Tax is levied on a parcel and use of property basis. Insofar as not inconsistent with this Resolution or with legislation governing special taxes and insofar as applicable to a property tax that is not based on value,the provisions of the California Revenue and Taxation Code and the California Constitution that relate to ad valorem property taxes are intended to apply to the collection and administration of the Tax, as authorized by law. 5. Property to be Taxed. The following parcels describe the Project Site. The property described by these parcels and all subdivided parcels contained therein shall be subject to the Tax: Windemere Parcels Shapell Parcels APN #206-050-006 APN#206-230-001 4 CA962040.016 APN #206-050-007 APN#217-060-004 APN #206-050-008 APN#217-060-005 APN#206-050-009 APN#217-060-025 APN #206-050-010 APN #206-240-003 APN#206-050-011 APN#206-240-004 APN #206-050-012 APN #206-240-005 APN #206-090-004 APN #206-240-008 APN#206-090-005 APN#206-240-009 APN#206-090-006 APN #206-240-010 APN#206-090-007 APN#206-240-011 APN #206-090-008 APN #206-250-003 APN #206-090-009 APN#206-050-004 APN#206-090-010 APN#206-050-008 APN#206-090-011 APN #206-120-001 APN#206-120-002 Total Parcels 15 APN #206-080-001 APN #206-040-002 APN #206-040-003 APN#206-040-004 Total Parcels 20 6. Rate of the Tax. A. The parcels identified above in Paragraph 5 will be subdivided under a series of Project approvals and agreements. These subdivided parcels shall be subject to the Tax in the amounts described in this Paragraph G. This section is intended to implement section 5.1 of the MOU and shall be interpreted and applied in a manner consistent therewith. As explained below, the portion of the total Tax that shall be chargeable to each of these subdivided parcels (the "Tax Per Parcel') is based upon the Tier Tax, the Property Use Code Category and the Tax Rate Multiplier that will be assigned to that parcel as adjusted by the Consumer Price Index and the Utility Rate Index. B. As provided in Section 5.1(b)(2)(B) of the MOU, upon the approval of each new final map for the Project, all the parcels within that map will be assigned one of the "vacant" 5 CA962040.016 Property Use Code Categories identified in Exhibit C of the MOU (Use Code Categories 15, 16, 17, 18, 20 and 30). As provided in the MOU, when "a building foundation is poured" on a parcel, "the Property Use Code Category assigned to that parcel will be changed by the County Assessor to reflect the actual land use on that parcel." C. Pursuant to Section 5.1(b)(2)(B) of the MOU, there are two "Tiers" for the payment of the Tax on residential parcels. Tier A is the Tier Tax that will generally be applied to higher density residential development. For fiscal year 1997-1998 the Tier A Tax is $563 per unit. Tier B is the Tier Tax that will generally be applied to lower density residential development. For fiscal year 1997-1998 the Tier B Tax is $795 per unit. D. Exhibit A of this Resolution shows the current Use Codes for each Tier. Tier A includes Use Code Categories 25, 26, 27 and 28. Tier B includes Use Code Categories 11, 12, 13, 14, 19, 21, 22, 23, 24, and 29. Use Code Category 31 is currently designated for commercial stores, not including supermarkets. E. As further reflected in Exhibit A of this Resolution and Section 5.1(b)(2)(B) MOU, only apartment parcels will be automatically charged the Tier A Tax. Other parcels will be eligible for the Tier A Tax, if they meet the following qualifications: • The density shall be 15 du/acre or more. • Identical product types within each final map shall be the same Tier Tax. (i.e., all product that is 15 du/acre within an identified parcel of a final map will have the same tier). 6 CA962040.016 • Identical building product in adjacent final maps shall be the same Tier Tax. • Tiers shall be approved prior to and may not be changed after the recording of the final map. • No more than 25%of each Developer's total units Project-wide shall be assigned the lower Tier Tax, Tier A. F. Pursuant to Section 5.1(b)(2)(A) of the MOU, each subdivided parcel will also be assigned a multiplier(the "Tax Rate Multiplier")to reflect the actual number of units approved for that single, subdivided parcel. G. The Tax Per Parcel is based on the Property Use Code Category, the Tax Tier that will be assigned to that subdivided parcel and the applicable Tax Rate Multiplier, calculated as follows: Tax Annual Tax Tax Rate Consumer Utility Per = Per Parcel x Multiplier x Price Index x Rate Index Parcel based upon the (see Para. 61 (see Para. 6.1 (see Para. 6.I Tier Tax and the above) below) below) Use Code assigned to that parcel (see Paras. 6.B-6.E above) Section 5.1(b)(2)(A) of the MOU provides an example: [T]he Annual . . . Tax Per Parcel identified in Exhibit C [of the MOU] for apartments with 5-12 units is $4,785 or an average density of 8.5 units multiplied by the Tier A rate of$563. If 10 units were actually approved as part of the final map process,the Annual . . . Tax 7 CA962040.016 b for that particular Assessor's Parcel should be $5,630, or 10 actual units charged at the Tier A rate of$563. The . . . Tax Rate Multiplier for this example parcel would, therefore, be 1.18 (or 10/8.5). H. The Project will include non-residential as well as residential parcels. As provided in the proposed "Dougherty Valley County Service Area M-29 Annual Budget 1997-1998, Five-Year Budget 1997-98 through 2001-02" which is Exhibit E of the MOU, the Tax Per Parcel on non-residential parcels in the Project will be $0.33 for each square foot. 1. The Tax Per Parcel for both residential and non-residential parcels shall be adjusted each subsequent year to reflect increases in the Consumer Price Index and the Utility Rate Index. Annual increases in the Tax shall be calculated as follows: Tax for Nonutility-Related (Consumer Price Index for April of the Costs x immediately preceding fiscal year) divided by the (Consumer Price Index for April 1997) plus: Tax for Utility-Related (Utility Rate Index based on the costs of Costs x utilities for the immediately preceding fiscal year) divided by the (Utility Rate Index based on the costs of utilities for fiscal year 1997-1998) 8 CA962040.016 J. In no event shall the Tax Per Parcel for any fiscal year be less than the amount established for the first fiscal year.1 K. The Tax Per Parcel levied pursuant to this Article shall be a charge upon the parcel and shall be due and collectible as set forth in Paragraph 7 of this Resolution. A complete listing of the amount of Tax Per Parcel shall be maintained by the Public Works Department of the County of Contra Costa at Martinez, and be available for public inspection during the remainder of the fiscal year for which such Tax is levied. L. Any disputes involving the amount of the Tax,the type of Tier Tax, the Use Code Category, or the Tax Rate Multiplier applicable to a particular parcel may be appealed to the Director of the Public Works Department. Any such appeal shall be filed by the affected property owner(s)within thirty days of the date on which the Tax is first levied on the parcel. A decision on the appeal shall be rendered within sixty days of the date on which the appeal is filed with the Director of the Public Works Department. 7. Collection and Administration. A. The amount of the Tax Per Parcel each year shall constitute a lien on such property, in accordance with Revenue and Taxation Code Section 2187, and shall have the same effect as an ad valorem real property tax lien until fully paid. I Pursuant to Section 5.1 (b)(2)(B) of the MOU, if any legal challenge results in a prohibition against, or a substantial delay in the levy of, a Tier A Tax on any parcel,the Tier B Tax in effect at the time of such prohibition or delay shall be charged to such parcel and adjusted in subsequent years according to the formulas provided in Paragraph 6 of this Resolution. 9 CA962040.016 B. The Tax under this Resolution shall be levied on the first day of the fiscal year following the fiscal year in which a building foundation is poured for the parcel to be taxed. The Tax on each parcel shall be billed on the secured roll tax bills for ad valorem property taxes and shall be payable to the County of Contra Costa. Insofar as feasible and insofar as not inconsistent with this Resolution, the Tax is to be collected in the same manner in which the County collects secured roll ad valorem property taxes. Insofar as feasible and insofar as not inconsistent with this Resolution,the times and procedure regarding exemptions, due dates, installment payments, corrections, cancellations, refunds, late payments,penalties, liens, and collections for secured roll ad valorem property taxes shall be applicable to the collection of the Tax. Notwithstanding anything to the contrary in the foregoing, as to the Tax: (1)the secured roll tax bills shall be the only notices required for the Tax, and (2) the homeowners and veterans exemptions shall not be applicable because such exemptions are determined by dollar amount of value. C. The reasonable costs incurred.by the County officers collecting and administering this County Tax shall be deducted from the collected Tax. Otherwise,the proceeds of the Tax shall be used only for the benefit of property owners and residents in CSA M-29. 8. Severability Clause. If any Article, section, subsection, sentence, phrase of clause of this Resolution is for any reason held to be invalid, such decision shall not effect the validity of the remaining portion of this Resolution. The voters of the area subject to the Tax hereby declare that they would have adopted the remainder of this Resolution, including each Article, section, subsection, sentence phrase or clause, irrespective of the invalidity of any other Article, section, subsection, sentence,phrase or clause. 10 CA962040.016 9. Effective Date. This Resolution shall take effect immediately upon its confirmation by two-thirds of the voters voting within the Project Site in an election to be held February 10, 1998 to approve the levy of the Tax. As further provided in Paragraph 6(13) of this Resolution, the Tax shall be levied beginning on the first day of the fiscal year following the fiscal year in which a building foundation is poured on any parcel subject to the Tax. Orig.Dept.: Public Works Department(Special Districts) cc: Skip Epperly(510)313-2253 County Administrator 1 hereby certify that this is a true and correct copy of County Counsel an action taken and entered on the minutes of the Auditor-Controller Board Of SIsom Onhhe date shown. ATTESTED. D� ��- a1„�q 7 County Assessor PHIL BATCHELOR,Clerk of the Board Community Development Dept. pery and CO ity Administrator Christian Truebridge,Shapell Industries Susan Collins,Windemere Ranch Partners o By -Deputy 11 CA962040.016 EXHIBIT A USE CODES PROPERTY USE ANNUAL TAX CODE CATEGORY EXPLANATION PER PARCEL 11 Single Family Residence - 1 res; 1 site $795 12 Single Family Residence - 1 res, 2 or more sites $795 13 Single Family Residence - 2 res, 1 or more sites $1,590 14 Single Family Residence - other than single fam. $795 15 Misc. Improvements - 1 site $0 16 Misc. Improvements - 2 or more sites $0 17 Vacant- I site $0 18 Vacant- 2 or more sites $0 19 Single Family Residence -Det. w/com area $795 20 Vacant Multiple $0 21 Duplex $1,590 22 Triplex $2,385 23 Fourplex $3,180 24 Combinations $795 25 Apartments (5-12 units) $4,785 26 Apartments (13-24 units) $10,415 27 Apartments (25-59 units) $23,646 28 Apartments (60+ units) $33,780 29 Attached PUD's cluster homes, condos $795 30 Vacant Commercial $0 31 Commercial stores - not supermarkets $330 PROOF OF PUBLICATION NOTICE OFC HEARING BEFORE THE CONTRA COSTA COUNTY BOARD OF (205.5 C_C.P-) SUPERVISORS DOUGHERTY VALLEY( SAN RAMON AREA STATE OF CAUFOR A NOTICE is hereby given County of Contra Costa that the Board Supervisors of Contra Costa County will meet in the Board Chambers, I am a culmen of the United States and a resident Of the Room 107 at 651 Pine Street, Martinez,California,on Tues- County aforesaid; I om Over the ©LOO of eI0hteen years, day, December 2, 1997 at nd not a party to or-[nterested In the 8bove— menen p.m, to consider com- rients of any interested per- matter. son whether written or oral on the adoption of a resolution ordering a special election to I m tfic Principal Legal Clerk of the Contra Costa Times, ni authorize the levy of a special� tax for County Service Area a nowspapac of Oenoral circufatlon, .printed and pub- M-29, Dougherty Valley, San Itshed.at 2640 Shadelands give In the Cl of Walnui Ramon area and proposing City the adoption of such a sing Creek, County of COntra Costa, 94596_ ntax.nileph theon fwi the Cerkof the Board of Supervisors,651 And WhIc-th newspaper has been adjudOed a newspaper Pine Street,Room 106,Marti- nez,California and the Public of©enecraf C(rcufatfon by the Superior Court of the County Works Department,255 Gla- of Contra Costa, State of Cail(ocnla, under the'date of . Dated:November cier Drive,Martinez. "October 22, 1934- Case (lumber 19764_ _ PHIL BATCHELOR, Clerk of The notfce, o(Whtch the annexed is a tinted co set In the Board of Supervisors and p copy( County Administrator type not smaller than nonpare[Q, has been published In By:Ann Cervelli,Deputy Clerk each CcQufar and ertfkc Issue of said news r and not Le ri CCT 2290 palms Publish November 17,1997 In anysuplemerij thereof on ti-ie (ollowlna dates, to-vAt: ----------- [A .. .. all In the year of 19.97- ( certify (or decfare) under penalty of perjury that the for000lno is true and correct. et Walnut kC, Vom(a. O thic�� ay o Ce --. Sfanature .............. -1.. ..................................................... Contra Costa Ames P:O. BOX 4147 Walnut Greek, CA 94596 (510}935-2525 - Proof of Pubt(catlori of: iattacized is a copy of the (coal advertisement that pub- Itshed) . `l i