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HomeMy WebLinkAboutRESOLUTIONS - 01012004 - 2004-68 RESOLUTION NO. 2004 68 A RESOLUTION OF THE GOVERNING BOARD OF THE EAST CONTRA COSTA FIRE PROTECTION DISTRICT 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 emergencymedical 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'Protection District Community Facilities District No.2004-1 (Fire Services). Section 3. Theproposed boundaries of the CFD are as shown on the map of the CFD on file with the Clem 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 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 in the same manner as ordinary ad valorem property taxes or in such other manner as this Board or its desio--nee shall determine, including direct billing of the affected property owners. The proposedlrate 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 ley of said proposed special tax shall be subject to the approval of the qualified electors of the FD 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 United States, the State of California, the County, the District and/or any departments or political 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 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 study theproposed 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 apublic 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 hearing to be given by publication one time in a newspaper published in the area of the CFD. The 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. -2- RESOLUTION NO. 2004/68 Section 11. The firms of Goodwin Consulting Group,Inc. and Quint&Thi mig LLP are hereby designated 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. PASSED,APPROVED AND ADOPTED this 10"day of February,2004,by the following vote: AYES: SUPERVISOR GIOIA, UILKEMA, GREENBERG, DESAUL,NIER AND CLOVER NOES: NONE ABSENT: NONE ABSTAIN: NONE Ch r,East antra Costa iFire Protection District ATTEST: FEBRUARY 10, 2004 County Administrator and Clerk of the Board of Supervisors Bv: D uty Clerk 05009.01 J7194 1/19104 -3- RESOLUTION NO. 2004/68 EXHIBIT A EAST CONTRA COSTA EIRE 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 whole or in part,by the CFD include all direct and incidental costs related to providing fire protection and suppression, and emergency medical services, including (i) fire protection and suppression services; (ii) emergency medical services ineludin ambulatory services; (iii) community information with regard to public safety; and (ivl earthquake and other 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 equi went, apparatus or facilities, paying the salaries and benefits o personnel, and for payment o other related expenses. Any services to be funded by the CFD must be in addition to those provided in the territory of the CED 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 District, either with its own employees or by contract with third parties,'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) includingthe 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 County or the District in undertaking action to foreclose on properties for which the payment of special ecial taxes is delinquent, and all other costs and expenses of the Count or the District i:n an 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 approriate amount or rate for Taxable Property, as described below. All of the property in CFD No. 004-1, 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 1952,as amended,Chapter 2.5 of Part I 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, anv amounts paid by the County or the District from their resppective general funds with respect to the CFD or the services authorized to be financed by the CFD, 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 casts of the services and all other costs and expenses of the County or the District in any way related to the CFD. "Administrator" means 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 Parcel number. "Board" means the Governing Board of the East Contra Costa Fire Protection District, acting as the legislative body of CPD No. 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" means the period starting July I and ending on the following June 30. B-1 "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. 2004-1, 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 I 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 ection A above. C. MAXIMUM SPECIAL TAX 1. Developed Property The Maximum Special Tax for Developed Property in CFD No. 2004-1 is$200 per Parcel for Fiscal Year 2004-05. Be ening in January 2005, and each January thereafter, this Maximum Special Tax shall be adjusted by applying 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 I. 2. Undeveloped Property The Maximum Special Tax for Undeveloped Property in CFD No. 2004-1 is $200 per Parcel for Fiscal Year 2004-05. Beginning in January, 2005, and each January thereafter, this Maximum Special Tax shall be adjusted by apply ing 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. B-2 D. METHOD X 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 aF above; plication of the Maximum Special Tax rate determined pursuant to Section bove; Step 3: If the amount determined in Step 1 is less than the amount calculated in Step 2, levy the Special Tax against all ParcelsofDeveloped Property in equal percentages up to 100% of Maximum Special Tax for each Parcel until the amount of the Special Tax levy equals the Special Tax Requirement for that Fiscal Year. Step 4: If the amount determined in Step 1 is greater than or �ual 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 F ,Foperty 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 otherwiseprovided in Sections 53317.3 and 53317.5 of the Mello-Roos Community Facilities Act of 1982. Additionally, no Special Tax shall be levied on Homeowner's Association Property. F. INTERPRETATION OF SPECIAL TAX FORMULA The District reserves the richt 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. G. APPEAL OF SPECIAL TAX LEVY Anyroperty 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. 'rhe Administrator shall promptly review the appea?, 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 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 bindin5. if the decision of the Administrator (if thea peal is not filed with the Board) or the Board (if 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 Iegal 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 Governing Board of the East Contra Costa Fire Protection District adopted a Resolution entitled "A, Resolution of the Governing Board of the East Contra Costa Fire Protection District 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". 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 53311 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 special taxes within the CTD;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 CTD 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 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 and pursuant to We 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 property 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 Iandowner 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 ma otherwise be provided by law all lands owned 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 any 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 hereb directed to study the proposed CFD and the Services and to make, or cause to be made, and file with tl'ie 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 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 bodpy for the CFD, will conduct a public hearingon the establishment of the CFD and consider and finally determine whether the puic 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 hearing to be given by publication one time in a newspaper published in the area of the CFD. 'The 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& Thimmig LLP are hereby designated as special tax consultant and special formation counsef, 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 funded by the CFD and the rate and method of apportionment of the special taxes for the CFD are on file in C-2 the office of the CIerk 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 scion thereafter as the matter may be heard, in the regular meeting place of the Governing Board of the East Contra Costa Fire Protection District, Board of Supervisors Chambers, 651 Pine Street, Martinez, California. D. At said hearing,the testimony of all interested persons or taxpayers for or against the establishment of the CFD, the extent of the CFD or the furnishing of the specified 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 proposed to be included in the CFD, or the owners of one-half or more of the area of land in 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 levying a specified special tax, those 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 C-3