HomeMy WebLinkAboutMINUTES - 02102004 - C10 1Mr� r
Contra
Costa.
County
TO: BOARD OF SUPERVISORS, as the Governing
Boardof the East County Fire Protection District rev
FROM: Dennis M. Barry, AICP
Community Development Director
DATE: February 10, 2004
SUBJECT: Cypress Lakes Fire Services Community Facilities District, Oakley/Bethel Island Area
SPECIFIC REQUEST(S) OR RECOMMENDATIONS(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS
As the Governing Board of the East Contra Costa Fire Protection District, ADOPT Resolutions relating to
establishment of a Mello-Roos Community Facilities District in the Cypress Lakes, Oakley/Bethel Island area
including:
• A Resolution acknowledging receipt of a petition to form a Community Facilities District, and directing
actions to proceed with the formation of a district;
• A Resolution Adopting Local Goals and Policies for community facilities districts; and
• A Resolution of Intention to Establish a Community Facilities District,
FISCAL IMPACT
Dane. All costs of establishing the Community Facilities District are paid by the involved developer,and all costs
of administering the District would be covered by the voter approved special tax.
CONTINUED ON ATTACHMENT: X YES SIGNATURE:
z.—MCOMMENDATION OF COUNTY ADMINISTRATOR ' RECOMMATION OF B RG
COMMITTEE APPROVE OTHER
I
J
SIGNATURE(S): 7
ACTION'OF BOA >s ON 111J4 APPROV A S RECOMMENDED xx OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A
xx UNANIMOUS (ABSENT NONE } 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
3-1255
prig: Community Development
cc: County Administrator ATTESTED FEBRUARY 10, 200+
County Counsel JOHN SWEETEN, CLERK OF THE
Treasurer-Tax Collector BOARD OF SUPERVISORS
Auditor-Controller AND THE COUNTY ADMINISTRATOR
Public Works
East County Fire Protection District
Comm. Dev.-Land Lev. Deputy Director
via: Redevelopment 70
• Quint &Thimmig BY , DEPUTY
• Shea Homes
\\fs--cd\users$\moble\Personal\Beard Orders and Greenies\BOARD.cypresslakes.cfd.2.04.doc 1
BACKGRQUND/REASQNS 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 for
Community Facilities District on September 13, 1994.
Shea Homes, the developer of the Cypress Lakes project, is obligated by condition of approval#65 for SD
937562 to participate in a mechanism that would generate a$200/parcei/year tax for fire services related to
the project. The tax for fire services would be indexed for inflation, and would be permanent. It has been
determined that the best vehicle for generating the fire service tax is through a Mello-Roos Community
Facilities District preceeding. Cypress Lakes is a 1,330 lot residential subdivision,with a country club/golf
course, beach club, boatstorage, daycare, and other related commercial uses. The Tentative map is
approved, as is the Preliminary and Final Development Plan. In order to record a find map the developer
must, among other things,satisfy the condition of approval related to a fire service tax.
Since this is tax for the East County Fire Protection District, the Governing Board of the District must adopt
financing policies for Community Facilities Districts. The recommendation is to adopt, by reference the
County's previously adopted financing policies. A Resolution accomplishing this is among the recommended
actions.
Pursuant to the adapted financing policies for Community Facilities District, a County Debt Advisory
Committee, which consists of the County Administrator, the Auditor-Controller, and the Treasurer— Tax
Collector(or their designees),has reviewed the proposed financing as proposed and found it in conformance
with the applicable provisions of the policies.
The recommended actions responds to a petition received from the property owners; and conform to the
requirements of the Aiello-Roos Community Facilities Act of 1982, as amended (Chapter 2.5 of Part 1 of
Division 2 of Title 5,commencing at Section 53311 of the California Government Code).
JK:In
\\fs-cd\users$\lnoble\Personal\Board Orders and 2
Greenies\BOARD.cypresslakes.cfd.2.04.doc
RESOLUTION NO. 200(+/_-66
A RESOLUTION OF THE GOVERNING BOARD OF THE EAST CONTRA COSTA
FIDE PROTECTION DISTRICT ACKNOWLEDGING RECEIPT OF A PETITION TO
FORM A COMMUNITY FACILITIES DISTRICT,AND AUTHORIZING AND
DIRECTING ACTIONS WITH RESPECT THERETO'
RESOLVED, by the Governing Board (the "Board") of the East Contra Costa Fire
Protection District(the "District"),as follows:
WHEREAS, Shea Homes Limited Partnership, a California limited partnership (the
"Company") has submitted to the District a Petition (Including Waiver) (the "Petition")
requesting that the Board conduct proceedings under Section 53311 et seq. of the California
Government Code (the "Act") to create a community facilities district to be designated "East
Contra Costa Fire Protection District Community Facilities District No. 2004-I'(Fire Services)"
(the"CFD'"), and
WHEREAS, the Company has also submitted a check in the amount referred to in the
Petition (the "Deposit") and a proposed Deposit Areement (the "Agreement"), to be entered
into by the Company and the District, and this Boar now desires to accept the Petition and the
Deposit, authorize the execution and delivery by the District of the Agreement, employ certain
consultants necessary for the formation of'the CFD, and authorize and direct District and
County of Contra Costa (the "County") staff to take actions necessary to present to this Board
for approval the documents necessary to form.the CFD.
NOW, THEREFORE, it is hereby FOUND, DETERMINED and ORDERED by the
Governing Board of the East Contra Costa Fire Protection District as follows.:
1. Receipt by the District of the Petition and the Deposit are hereby acknowledged. The
Deputy Director-Redevelopment of the County, working with the Auditor/Controller's Office
of the County, is hereby authorized and directed to accept the Deposit, and to use the Deposit
in the manner contemplated by the Agreement. The Fire Chief of the District is hereby
authorized and directed:to execute the Agreement for and on behalf of the District, and to take
all actions necessary,in his discretion,to implement the Agreement.
2. District and County staff are hereby authorized and directed to take all actions
necessary or advisable to present to the Board for its review and approval all proceedings
necessary to create the CFD. The passage of this Resolution shall in no way obligate this Board
to form the CFD.
RESOLUTION NO. 2004/66
3.This Resolution shall take effect upon its adoption.
PASSED AND ADOPTED this 10"day of February,2004 by the following vote:
AYES: SUPERVISOR GIOIA, UILKEMA, GREENBERG, DESAULNIER AND GLOVER
NOES: NONE
ABSTAINING: NONE
ABSENT: NONE
hair,East Contra Costa
Fire Protection District
ATTEST: FEBRUARY 10, 2004
County Administrator and Clerk
of the Board of Supervisors
13v:
lDeput Clerk
05009.01:J7165
1/19/04
RESOLUTION NO. 2004/66
-2-
RESOLUTION NO. 4 67
A RESOLUTION OF THE GOVERNING BOARD OF THE EAST CONTRA COSTA
FIRE PROTECTION DISTRICT ADOPTING LOCAL GOALS AND POLICIES FOR
COMMUNITY FACILITIES DISTRICTS
RESOLVED, by the Governing Beard (the "Board") of the East Contra Costa Fire
Protection District(the "District") as follows:
WHEREAS, Section 53312.7(a) of the California Government Coderequires that this
Board consider and adopt local goals and policies for community facilities districts ("CFDs")
prior to the initiation of proceedings by the District to establish a CFD under the provisions of
Chapter 2.5 0£Part 1 of Division 2 of Title 5 of the California Government Code(the"Act");and
WHEREAS, this Board intends to consider the establishment of a ICFD related to the
financing of fire protection and suppression., and emergency medical response services to
include the Cypress Lakes area, and desires at this time to adopt local goals and policies for
CFDs so that it may commence proceedings for establishing a community facilities district for
such purposes;and
WHEREAS, by Resolution of the Board of Supervisors adopted on September 13, 1994,
the County of Contra Costa has heretofore adopted Financing Policies for Community Facilities
(as arnendycd pursuant to Section 1 of Resolution No. 2001/168, adopted on May 1,2001 by the
Board of Supervisors of the County of Contra Costa, the "Goals and Policies"), and this Board
has duly considered said Goals and Policies and now desires to adopt the Goals and Policies to
be applicable to community facilities districts created by the Board.
NOW, THEREFORE, it is hereby FOUND, DETERMINED and ORDERED by the
Governing Board of the East Contra Costa Fire Protection District that the Gals and.Policies, in
the form adopted by the County and in effect from time to time,are hereby adopted as the local
goals and policies of the District for CFDs,and are intended to meet the requirements of Section
53312.7(a) of the Act.
PASSED,APPROVED AND ADOPTED this 10"'day of February,2004,by the following
vote:
AYES: SUPERVISORS GIOIA, UILKEMA, GREENBERG, OESAULNIER ,AND GLOVER
NOES: DONE
ABSENT: NONE
ABSTAIN: NODE .
Chai , East Contra Costa Fire Protection
District
ATTEST: FEBRUARY 10, 20034
County Administrator and
Clerk of the Board of Supervisors
By. De ty Clerk
05009.01j7192
1/19/04
RESOLUTION N0, 2004/67
RESOLUTION NO. 2004 68
A RESOLUTION OF THE GOVERNING BOARD OF THE EAST CONTRA COSTA FIRE
PROTECTION DIS'T'RICT DECLARING ITS 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
RESOLVED, by the Governing Board (the "Board") of the East Contra Costa Fire
Protection District(the "District"),as follows:
WHEREAS, under the Mello-Roos Community Facilities Act of 1982, constituting
Section 53311 et seq. of the California Government Code (the "Law"), this Board may
commence proceedings for the establishment of a community facilities district, and this Board
now desires to commence proceedings to establish a community facilities district (the "CFD")
to provide funding for fire protection and suppression, and emergency medical response
services of the District as described herein;and
WHEREAS, under the Law, this Board is the legislative body for the proposed District
and is empowered with the authority to establish the CFD and levy special taxes within the
CFD; and
WHEREAS, this Board now desires to proceed with the actions necessary to consider
the establishment of the CFD.
NOW, THEREFORE, it is hereby FOUND, DETERMINED and ORDERED by the
Governing Board of the East Contra Costa Fire Protection District,as follows,
Section 1. This Board proposes to begin the proceedings necessary to establish the CFD
pursuant to the Law.
Section 2. The name proposed for the CFD is East Contra Costa Fire i Protection District
Community Facilities District No. 2004-1 (Fire Services).
Section 3. The proposed boundaries of the CFD are as shown on the snap of the CFD on
file with the Cleric of the Board of Supervisors of the County of Contra Costa,which boundaries
are hereby preliminarily approved. The Clerk of the Board is hereby directed to record, or
cause to be recorded,the map of the boundaries of the CFD in the office of the County Recorder
as soon as practicable after the adoption of this Resolution.
Section 4. The type of services proposed to be funded in whole or in part by the CFD
andursuant to the Law shall consist of those services described on Exhibit A'hereto which
Exhibit is by this reference incorporated herein(the "Services").
Section 5. Except to the extent that funds are otherwise available to the CFD to pay for
the Services and the administrative expenses of the CFD,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 annually within the CFD and collected in the same manner as ordinary ad
valorem property taxes or in such other manner as this Board: or its desi nee shall determine,
including direct billing of the affected property owners. The proposed ate and method of
apportionment of the special tax among the parcels of real property within the CFD; in
sufficient detail to allow each landowner within the proposed District to estimate the maximum
amount such owner will have to pay, are described in Exhibit B attached hereto which Exhibit
is by this reference incorporated herein.
Section 6. The levy of said proposed special tax shall be subject to the approval of the
qualified electors of the AFD at a special election. The proposed voting procedure shall be by
RESOLUTION NO. 2004/68
mailed or hand-delivered ballot among the landowners in the proposed District, with each
owner having one vote for each acre or portion of an acre of land such owner owns in the CFD.
Section 7. Except as may otherwise be provided by law all lands owned by any public
entity, including the nited States, the State o California, the County, the District and/or any
departments or olitical subdivisions of any thereof, and any land owned by a homeowners
association, shall be omitted from the levy of the special tax to be made to cover the costs and
expenses of the Services and any ex eases of the CFD to the extent,and only to the extent,such
land is described as not subject to the special tax levy in Section E of the Pate and Method of
Apportionment of Special Tax set forth in Exhibit B hereto.
Section 8. The Fire Chief or his designee is hereby directed to stud] the proposed CFD
and the Services and to make,or cause to be made,and file with the Clerk of the Board a report
in writing,presenting the following:
(a) A brief description of the Services.
(b) An estimate of the fair and reasonable cost of providing the Services, including
the incidental expenses in connection therewith, including any District or County
administration costs and all other related costs.
Said report shall be made a part of the record of the public hearing provided for below.
Section 9. Tuesday, March 16, 2004, at 9.45 a.m. or as soon thereafter as the matter may
be heard, in the regular meeting place of this Board, Board of Supervisors Chambers, 651 Pine
Street, Martinez, California, be, and the same are hereby appointed and fixed as the time and
place when and where this Board,as legislative body for the CFD,will conduct a'public hearing
on the establishment of the CFD and consider and finally determine whether the public
interest, convenience and necessity require the formation of the CFD and the levy of said
special tax.
Section 10. The Clerk of the Board is hereby directed to cause notice of said public
hearinto be given by publication one time in a newspaper published in the area of the CFD.
The puilication of said notice shall be completed at least seven days before the date herein set
for said hearing. Said notice shall be substantially in the form of Exhibit C hereto.
-2-
RESOLUTION NO. 2004/68
Section 11. The firms of Goodwin Consulting Group,Inc. and Quint.&Thi LLP LLP are
herebydesignated as special tax consultant andspecial formation counsel; respectively, to the
Districfor the CFD. The Fire Chief is hereby authized to execute ageements with said firms
for their services related to the CFD, in forms acceptable to Deputy Director-Redevelopment of
the County.
PASSED,APPROVED AND ADOPTED this 10t'day of February,2004,by the following
vote.
AYES: SUPERVISOR GIOIA, UILKEMA, GREENBERG, DESAULNIER AND GLOVER
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
IDict
st antra CostaFire'Protection
ATTEST: FEBRUARY 10, 2004
County Administrator and
Clerk of the Board of Supervisors
By. T' -
D uty Clerk
05009.41.r7194
1/19/04
_3-
RESOLUTION NO. 2004168
EXH-IIBIT A,
EAST CONTRA COSTA FIDE PROTECTION DISTRICT
COMMUNITY FACILITIES DISTRICT NO.2004-1
(FIRE SERVICES)
DESCRIPTION OF SERVICES ELIGIBLE TO BE FUNDED BY THE CFD
Services:
The services to be funded, in whale or in part,by the CFD include all direct and incidental casts
related to providing fire protection and suppression, and emergency medical services,
including(i) fire protection and suppression services; (ii) emergency medical services includin
ambulatory services; (iii) community information with regard to public safety; and (iv}
earthquake and ether emergency relief programs. The CFD may fund any of,the following
related to the services described in the preceding sentence: obtaining, constructing, furnishing,
operating and maintaining equient, apparatus or facilities, paying the salaries and benefits
o personnel, and for pa mento other Telated exaenses. 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 CFI},and may not supplant services already available within that territory when the CFD is
cxeated. It is expected that the services will be provided by the District, either with its own
employees or lay contract with third paxties,or any combination thereof.
Administrative Expenses:
The direct and indirect expenses incurred by the District or the County of Contra Costa 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 or the District related to the CFD or the collection of special taxes, an
allocable share of the salaries of County or District staff directly related thereto and a
proportionate amount of the County's and the District's general administrative overhead
related thereto, any amounts paid by the.County or the District from their;respectiveeneral
funds with respect to the CFD or the services authorized to be financed: by ,the CFD, and
expenses incurred by the Counter or the District 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 or the District 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 District for the payment of the costs of the services.
A-1
EXHIBIT B
EAST CONTRA COSTA FIRE PROTECTION DISTRICT
COMMUNITY FACILITIES DISTRICT NO. 2004-1
(FIRE SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Taxapplicable to each Assessor's Parcel in Community Facilities District No. 2004-1
(Fire Services) erein "CFD No. 2004-1"1 shall be levied and collected according to the tax
liability determined by the Board,through the application of the appropriate amount or rate for
Taxable Property, as described below. All of the property in CFD No.2004:1, 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.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Act"means 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.
"Administrative Expenses" means the direct and indirect expenses incurred by the District or
the County of Contra Costa 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 or the District related to the CFD or the
collection of special taxes, an allocable share of the salaries of County or District staff directly
related thereto and a proportionate amount of the County's and the District's general
administrative overhead related thereto, any amounts paid by the County or the District from
their res ective general funds with respect to the CFD or the services authorized to be financed
by the 9D, and expenses incurred by the County or the District 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 the District for the payment of the costs of the
services and all other costs and expenses of the County or the District in any way related to the
CFD.
"Administrator" ;Weans the individual(s) designated by the District to administer the CFD in
accordance with the authority and powers granted by the Board.
„Assessor's Parcel" means a lot or parcel shown on an Assessor's Parcel Map with an assigned
Assessor's Parcel number.
"Assessor's Parcel Map" means an official map of the County Assessor of the County of Contra
Costa designating parcels by Assessor's Parcef number.
"Board" means the Governing Board of the East Contra Costa Fire Protection District,acting as
the legislative body of CFD_0.2004-1.
"County" means the County of Contra Costa
"Developed Property" means, in any Fiscal Year, all Taxable Property for which a building
permit for new construction has been issued prior to June 30 of the preceding Fiscal Year.
"District" means the East Contra Costa Fire Protection District.
"Fiscal Year" ;Weans the period starting July 1 and ending on the following June 30.
B-i
"Homeowner's Association Property" means any Parcel in.CFD No. 2004-1:that is owned in fee
by a homeowner's association.
"Maximum Special Tax" means the maximum Special Tax, determined in accordance with
Section C below that can be levied on Taxable Property in any Fiscal Year.
"Parcel"see definition of Assessor's Parcel
"Public Agency" means the federal government, State of California or other local governments
or public agencies.
"Special Tax" means a special tax levied in any Fiscal Year to pay the Special Tax',Requirement.
"Special Tax Requirement" means the amount necessary in any Fiscal Year to(i)pay the cost of
services authorized to be funded by CFD No. 2004-1, (ii) pay Administrative Expenses of CFD
No. 20104-1, and (iii) cure delinquencies in the payment of Special Taxes levied',in prior Fiscal
Years or (based on delinquencies in the payment of Special Taxes which have already taken
place)are expected to occur in the Fiscal Year in which the tax will be collected.
"Taxable Property" means all Assessor's Parcels within the boundaries of CFD No. 2004-1
which are not exempt from the Special Tax pursuant to law or Section E below.
"Undeveloped Property" means, in any Fiscal Year, all Taxable Property that is not Developed
Property.
B. DATA-FOR ANNUAL ADMINISTRATION OF SPECIAL TAX
After July 1 of each Fiscal Year, the Administrator shall categorize all Parcels of Taxable-
Property in CFD No. 2004--1 as either Developed Property or Undeveloped Property,as defined
in Section A above.
C. MAXIMUM SPECIAL TAX
L Developed Property
The Maximum Special Tax for Developed Property in CFD No. 2004-1 is$200 per Parcel
for Fiscal Year 2004-05. BeTinning in January 2005, and each January thereafter, this
Maximum Special Tax shall e adjusted by applyin the percentage increase,if any, in
the Consumer Price Index for the San Francisco All Urban Wage Earners Category for
the prior calendar year to the Maximum Special Tax in effect for the current fiscal year.
Each annual adjustment of the Maximum Special Tax shall become effective on the
subsequent July 1.
2. Undeveloped Property
The Maximum Special Tax for Undeveloped Property in CFD No. 2004-1 is $200per
Parcel for Fiscal Year 2004-05. Beginning in January, 2005, and each January thereafter,
this Maximum Special Tax shall be adjusted by applyng the percentage increase, if any,
in the Consumer Price Index for the San Francisco AlI Urban Wage Earners{Category for
the rior calendar year to the Maximum Special Tax in effect for the current fiscal year.
EN annual adjustment of the Maximum Special Tax shall became effective on the
subsequent July 1.
B-2
D. METHOD OF LEVY AND COLLECTION OF THE SPECIAL TAX
Each Fiscal Year,the Special Tax shall be levied on all Parcels of Taxable Property as follows:
Step 1: Determine the Special Tax Requirement, as defined in Section A above, for
the Fiscal Year in which the Special Tax will be collected;'!
Step 2: Calculate the total Special Tax revenues that could be collected from
Developed Property within the CFD based on application of the Maximum
Special Tax rate determined pursuant to Section C above;
Step 3: If the amount determined in Step 1 is less than the amount calculated in Step
2, levy the Special Tax against all Parcels of Developed Property in equal
percentages up to 100%of the Maximum Special Tax for each Parcel until the
amount of the Special Tax levy equals the Special Tax Requitement for that
Fiscal Year.
Step 4: If the amount determined in Stepp 1 is reater than. or equal to the amount
calculated in Step 2, levy the Maximum Special Tax on all Parcels of
Developed Property in the CFD.
Step 5: If additional revenue is needed after Step 4 has been completed., the Special
Tax shall be levied Proportionately on each Parcel of Undeveloped. Property
up to 100%of the Maximum Special Tax determined pursuant to Section C.
The Special Tax for CFD No. 2004-1 shall be collected in the same manner and at the same time
as ordinary ad valorem property taxes, provided, however, that CFD No. 2004-1 may (under
the authority provided in the Act), in any particular case, bill the taxes directly to the property
owner off the County tax roll, and the Special Taxes will be equally subject to penalties and
foreclosure if delinquent_
E. LIMITATIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special
Tax, no Special Tax shall be levied on land that is owned by or has been conveyed to a Public
Agency, except as otherwiserovided in Sections 53317.3 and 53317.5 of the Mello-Roos
Community Facilities Act of p 1982. Additionally, no Special Tax shall be levied on
Homeowner's Association Property.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The District reserves the right to make minor administrative and technical changes to this
document that do not materially affect the rate and method of apportioning the Special Taxes.
In addition, the interpretation and application of any section of this document shall be left to
the District's discretion. Interpretations may be made by the District by ordinance or resolution
for purposes of clarifying any vagueness or ambiguity in this Rate and Method of
Apportionment.
C. APPEAL OF SPECIAL TAX LEVY
Anyproperty 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 prorxaptly review the
appeal, and if necessary, meet with the property ov1,-ner, consider written and oral evidence
regarding the amount of the Special Tax, and decide the appeal. If the property owner
B-3
disagrees with the Administrator's decision relative to the appeal, the owner may then file a
written appeal with the Board whose subsequent decision shall be bindin .. If the decision of
the Administrator(if the appeal is not filed with the Board) or the Board (cif the appeal is filed
with the Board) requires the Special 'Tax to be modified or changed in favor of the property
owner,no cash refund shall be made for 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-4
EXHIBIT C
EAST CONTRA COSTA FIRE PROTECTION DISTRICT
COMMUNITY FACILITIES DISTRICT NO. 2004-1
(FIRE SERVICES)
NOTICE OF PUBLIC HEARING
Notice is hereby given that on February 10, 2004, the Govern in Board of the East
Contra Costa Fire Protection District adopted a Resolution entitled " Resolution of the
Governing Board of the East Contra Costa Fire Protection District Declaring Its Intention To
Establish A Co munityy Facilities District And To Authorize The Levy Of Special Taxes
Pursuant To The Mello-Roos Community Facilities Act of 1982". Pursuant to the Mello-Roos
Community Facilities Act of 1982 (the "Law") the Governing Board of the East Contra Costa
Fire Protection District hereby gives notice as follows:
A.The text of said Resolution of Intention is as follows:
WHEREAS, under the Mello-Roos Community Facilities Act of 1982,
constituting Section 53312 et se2. of the California Government Code (the "Law"), this
Board may commence proceedings for the establishment of a community facilities
district, and this Board now desires to commence proceedings to establish a community
facilities district(the "CFD") to provide funding for fire protection and suppression,and
emergency medical response services of the District as described herein;and
WHEREAS, under the Law, this Board is the legislative body for the proposed
District and is empowered with the authority to establish the CFD and levy speciaf taxes
within the CFD;and
-
WHEREAS,IEREAS, this Board now desires to proceed with the actions, necessary to
consider the establishment of the CFD.
NOW,THEREFORE, it is hereby FOUND, DETERMINED and ORDERED by the
Governing Board of the East Contra Costa Fire Protection District, as follows:
Section 1. This Board proposes to begin the proceedings necessary to establish
the CFD pursuant to the Law.
Section 2. The name proposed for the CFD is East Contra Costa Fire Protection
District Community Facilities District No.2004-1 (Fire Services).
Section 3. The proposed boundaries of the CFD are as shown on the map of the
CFD on file with the Clerk of the Board of Supervisors of the County of Contra Costa,
which boundaries are hereby orelinzinarily approved. The Clerk of the Board is hereby
directed to record, or cause to be recorded, the map of the boundaries of the CFD in the
office of the County Recorder as soon as practicable after the adoption of this
Resolution.
Section 4. The type of services proposed to be funded in whole or in part by the
CFD and pursuant to the Law shall consist of those services described on Exhibit A
hereto which Exhibit is by this reference incorporated herein(the "Services").
Section 5. Except to the extent that funds are otherwise available to the CFD to
pay for the Services and the administrative expenses of the CFD, 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 annually within the CFD and collected
C-1
in the same manner as ordinary ad valorem proper##yy taxes or in such other manner as
this Board or its designee 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 proposed District to estimate the maximum amount such owner
will have to pay, are described in Exhibit B attached hereto which Exhibit is by this
reference incorporated herein.
Section 6. The levy of said proposed special tax shall be subject to the approval of
the qualified electors of the CFD at a special election. The proposed voting procedure
shall be by mailed or hand-delivered ballot among the landowners in the proposed
District, with each owner having one vote for each acre or portion of an acre of land
such owner owns in the CFD.
Section 7. Except as may otherwise be provided by law all lands awned by any
public entity, including the United States, the State of California, the County, the
District and/or any departments or political subdivisions of any thereof, and an land
owned by a homeowner's association,shall be omitted from the levy of the special tax to
be made to cover the costs and expenses of the Services and any expenses of the CFD to
the extent, and only to the extent,such land is described as not subject to the special tax
levy in Section E of the Rate and Method of Apportionment of Special Tax set forth in
Exhibit B hereto.
Section 8. The Fire Chief or his designee is hereby directed to stud the proposed
CFD and the Services and to make, or cause to be made, and file with the Clerk of the
Board a report in writing,presenting the following:
(a) A brief description of the Services.
(b) An estimate of the fair and reasonable cost of providing the
Services, including the incidental expenses in connection therewith, including
any District of County administration costs and all other related costs,
below. Said report shall be made a part of the record of the public hearing provided for
Section 9. Tuesday, March 16, 2004, at 9:45 a.m. or as soon thereafter as the
matter may be heard, in time regular meeting place of this Board, Board of Supervisors
Chambers,651 fine Street, Martinez, California,be, and the same are hereby a pointed
and fixed as the time and place when and where this Board, as legislative body for the
CFD, will conduct a public hearing on the establishment of the CPD and consider and
finally determine whether the public interest, convenience and necessity require the
formation of the CFD and the levy of said special taxa
Section 10. The Clerk of the Board is hereby directed to cause notice of said
public hearingg to be given by publication one time in a newspaper published in the area
of the CFD. Che publication of said notice shall be completed at least seven days before
the date herein set for said hearing. Said notice shall be substantially in the form of
Exhibit C hereto.
Section 11. The firms of Goodwin Consulting Group, Inc. and Quint 8r Thimrni
LLP are hereby desi hated as special tax consultant and special formation counsel,
respectively, to the District for the CFD. The Fire Chief is hereby authorized to execute
agreements with said firms for their services related to the CFD, in forms acceptable to
Deputy Director-Redevelopment of the County.
B. The exhibits to the Resolution which describe the services eligible to be fended by the
CFD and the rate and method of apportionment of the special taxes for the CFD are on file in
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the office of the Clerk of the Board of Supervisors of the County.
C. The time and place established under said Resolution for the public hearing-required
under the Act are Tuesday, March 16, 2004, at the hour of 9:45 a.m. or as soon thereafter as the
matter may be heard, in the regular meeting place of the Governing Board of the East Contra
Costa Eire Protection District, Board of Supervisors Chambers, 651 Pne Street, Martinez,
California.
D.At said hearing,the testimony of all interested persons or taxpayers for oragainst the
establishment of the CFD, the extent of the CFD or the furnishing of the cifie types of
services will be heard. Any person interested may file a protest in writing with the Clerk of the
Board of Supervisors of the County. If fifty percent or more of the registered voters, or six
registered voters, whichever is more, residing in the territory proused to be included in the
CFD, or the owners of one-half or more of the area of land zn the territory proposed to be
included in the CFD and not exempt from the special tax file written protests against the
establishment of the CFD and the protests are not withdrawn to reduce the value of the protests
to less than a majority,the Governing Board shall take no further action to establish the CFD or
levy the special taxes for a period of one year from the date of the decision of the Governing
Board, and if the majority protests of the registered voters or the landowners are only against
the furnishing of a type or types of services within the CFD, or against )evying a specified
special tax, hose types of services or the specified special tax will be eliminated from the
proceedings to form the CFD.
E. The proposed voting procedure shall be by special mail or hand-delivered ballot to
the owners of real property within the territory proposed to be included in the CFD.
Dated:February ,2004
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