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HomeMy WebLinkAboutRESOLUTIONS - 03162004 - 2004 RES 125 RESOLUTION NO, 2004/125 A RESOLUTION OF THE GOVERNING BOARD OF THE EAST CONTRA COSTA FIRE PROTECTION DISTRICT DECLARING RESULTS OF SPECIAL ELECTION AND DIRECTING RECORDING OF NOTICE OF SPECIAL TAX LIEN RESOLVED, by the Governing Board (the "Board") of the East Contra Costa Fire Protection District(the "District"), as follows: WHEREAS, in proceedings heretofore conducted by this Board pursuant to the Mello-Roos Community Facilities Act of 1982, Section 53311 et seq. of the California Government Code (the "Law"), this Board on this date adopted a resolution entitled"A Resolution of the Governing Board of the East Contra Costa Fire Protection District Calling Special Election Within Community Facilities District No. 2004-1 (Fire Services)", calling for a special election of the qualified electors within the East Contra Costa Fire Protection District Community Facilities District No. 2004-1 (Fire Services) (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 of Contra Costa (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, it is hereby FOUND, DETERMINED and ORDERED by the Governing Board of the East Contra Costa Fire Protection District,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 entitled "A Resolution of the East Contra Costa Fire Protection District of Formation of East Contra Costa Fire Protection District Community Facilities District No. 2004-1 (Fire Services)" and the approval of an appropriations limit of $2,000,000 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. H:\Personal\Documents\Reso DeclarResults J7330.doc s r r 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. Section 6. This Resolution shall take effect upon its adoption. PASSED,APPROVED AND ADOPTED this 16th day of March, 2004,by the following vote: AYES: SUPhRUSORS GIOIA, UILKEMA, I UM, DeSAULNIER AMID GLOVER NOES: NW ABSENT:NM Ch ' ,East C. ntra Costa Fire Protection Dis ict ATTEST: County Administrator and Clerk of the Board of Supervisors By. Deputy Clerk 05009.01030 3/2/04 -2- r EXHIBIT A CANVASS AND STATEMENT OF RESULT OF ELECTION EAST CONTRA COSTA FIRE PROTECTION DISTRICT COMMUNITY FACILITIES DISTRICT NO. 2004-1 (FIRE SERVICES) I hereby certify that on March 16, 2004, I canvassed the returns of the special election held on March 16, 2004, in the East Contra Costa Fire Protection District Community Facilities District No. 2004-1 (Fire Services) 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 East Contra Costa Fire Protection District Community Facilities District No. 2004-1 (Fire Services) Special Tax Election March 16. 2004. 681 681 BALLOT MEASURE: Shall a special tax payable solely from lands within the East Contra Costa Fire Protection District Community Facilities District No. 2004-1 (Fire Services) (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 East Contra Costa Fire Protection District and 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$2,000,000? IN WITNESS WHEREOF, I HAVE HEREUNTO SET MY HAND this 16'h day of March, 2004. County Administrator and Clerk of the Board of Supervisors By: y Deputy Clerk A-1 i Quint&Thimmig LLP 3/2/04 i EAST CONTRA COSTA FIRE PROTECTION DISTRICT COMMUNITY FACILITIES DISTRICT NO. 2004-1 (FIRE SERVICES) 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 05009.01:J7167 EAST CONTRA COSTA FIRE PROTECTION DISTRICT COMMUNITY FACILITIES DISTRICT NO. 2004-1 (FIRE SERVICES) INTRODUCTION. The Governing Board (the "Board") of the East Contra Costa Fire Protection District (the "District") did, pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982 (the "Law"), on February 10, 2004, adopt 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" (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 East Contra Costa Fire Protection District Community Facilities District No. 2004-1 (Fire Services) (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 of Contra Costa or District administrative costs and all other related costs. For particulars, reference is made to the Resolution of Intention for the CFD, as previously approved and adopted by the Board. NOW, THEREFORE, I, the Fire Chief of the East Contra Costa Fire Protection District, do hereby submit the following data: A. DESCRIPTION OF SERVICES. A general description of the services that the District 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 75 on Page 11 (Document No. 04-0047083-00) of Maps of Assessment and Community Facilities Districts at 11:05 a.m. on February 12, 2004, 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. -2- r r 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: March 16, 2004 By: Fire C ' , East Contra Costa Fire Protection District EXHIBIT A EAST CONTRA COSTA FIRE 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 (1), fire protection and suppression services; (ii) emergency medical services including ambulatory services; (iii) community information with regard to public safety; and (iv) 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 equipment, apparatus or facilities, paying the salaries and benefits of personnel, and for payment of other related 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 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) 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 respective 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, 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 1 EXHIBIT B EAST CONTRA COSTA FIRE PROTECTION DISTRICT COMMUNITY FACILITIES DISTRICT NO. 2004-1 (FIRE SERVICES) SERVICES COST ESTIMATE It is expected that the costs of providing the services eligible to be funded by the District will exceed, in each Fiscal Year, the maximum special tax that can be levied in the CFD for such Fiscal Year. Specifically, it is expected that the costs of providing the eligible services in Fiscal Year 2004-05 will exceed $266,000.00 (being $200 times the number of expected parcels in the CFD); and the costs of providing the eligible services in each future Fiscal Year will exceed an amount equal to the aggregate Maximum Special Tax that may be levied in the CFD in each such Fiscal Year. B-1 Quint&Thinunig LLP 2/11/04 3/2/04 RECORDING REQUESTED►BY AND AFTER RECORDATION RETURN TO: Clerk of the Board East Contra Costa Fire Protection District 651 Pine Street Martinez,CA 94553 NOTICE OF SPECIAL TAX LIEN East Contra Costa Fire Protection District Community Facilities District No. 2004-1 (Fire Services) 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 acting for the East Contra Costa Fire Protection District (the "District"), County of Contra Costa,, State of California, hereby gives notice that a lien to secure payment of a special tax which the Governing Board of the District 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, all 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 East Contra Costa Fire Protection District Community Facilities District No. 2004-1 (Fire Services) 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 East Contra Costa Fire Protection District Community Facilities District No. 2004-1 (Fire Services) in accordance with Section 3115.5 of the California Streets and Highways Code. The name(s) of the owner(s) of the real property included within the area of this community facilities district and the assessor's tax parcel(s) 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 District, 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 11:05 a.m. on February 12, 2004, at Book 75 of Maps of Assessment and Community Facilities Districts at Page 11 (Document No. 04-0047083-00), 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. 05009.01J7331 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 Fire Chief of the East Contra Costa Fire Protection District, 134 Oak Street., Brentwood, California 94513, telephone number(925) 634-3400. I Dated: 2004 County Administrator and Clerk of the Board of Supervisors By: Deputy Clerk -2- CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT 1 State of California ii { ss. i. County of / ik i On '7 , before me, Date Name and TitI f pfficer(e.g.,"Jane Dog,Notary Public" i -- ej,�� . personally appeared (� Name(s)of Signer(s) } f t. )Ppersonally known to me f` l i ❑ proved to me on the basis of satisfactory i evidence LINDA HOOVER to be the persori whose names) isle � COMM. 1317004 subscribed to the within instrument and NOTARY PUBLIC-CALIFORNIA acknowledged to me that h � CONTRA COSTA COUNTY g t hes a/tiyy executed i' ILMy comm.EXPIMS sept.5,200511 the same In hWher/ it authorized capacity(iesj, and that by hisfher/thea j signature*on the instrument the persons', or i the entity upon behalf of which the is perso p(s) ai i acted, executed the instrument. 1 WITNES my hand and official seal. i 1. Place Notary Seal Above Signature of Notary Public l OPTIONAL f` ;l ' Though the information below is not required by law, it may prove valuable to persons relying on the document i and could prevent%Doment ent removal and reattachment of this form to another document. Description of Attached ' Title or Type of Document: Document Date: Number of Pages: i Signer(s) Other Than Named Above: ' i �l i Capacity(ies) Claimed by Signer i` Signer's Name: - i ❑ IndividualOF SIGNER Mi j i Top of thumb here ❑ Corporate Officer—Title(s): ❑ Partner—❑ Limited ❑ General ; i ❑ Attorney in Fact i i ❑ Trustee i i< ❑ Guardian or Conservator ❑ Other: i .i i Signer Is Representing: i 01999 National Notary Association•9350 De Soto Ave.,P.O.Box 2402•Chatsworth,CA 91313-2402•www.nationainotary.org Prod.No.5907 Reorder:Call Toll-Free 1-800-876-6827 EXHIBIT A EAST CONTRA COSTA FIRE 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 including ambulatory services; (iii) community information with regard to public safety; and (iv) 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 equipment., apparatus or facilities,paying the salaries and benefits of personnel, and for payment of other related 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 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) 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 respective 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, 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 Tax applicable to each Assessor's Parcel in Community Facilities District No. 2004-1 (Fire Services) [herein "CFD No. 2004-1"] 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. DEFIB ONS 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/1 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 respective 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 costs 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 CFD 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. B-1 "District"means the East Contra Costa Fire Protection District. "Fiscal Year"means the period starting July 1 and ending on the following June 30. "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 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 1. Developed Property The Maximum Special Tax for Developed 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 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 1. 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, B-2 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 1. 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 Requirement for that Fiscal Year. Step 4: If the amount determined in Step 1 is greater 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 UndevelopedProperty 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 otherwise provided 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 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 B-3 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 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 whose subsequent decision shall be binding. If the decision of the Administrator (if the appeal 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 legal action by such owner. B-4 EXHIBIT C EAST CONTRA COSTA FIRE PROTECTION DISTRICT COMMUNITY FACILITIES DISTRICT NO.2004-1 (FIRE SERVICES) ASSESSOR'S PARCEL NUMBERS AND OWNER OF LAND WITHIN THE CFD Contra Costa County Assessor's Parcel Numbers Owner of Record of Parcels 032-210-029,032-220-007, SHEA HOMES LIMITED PARTNERSHIP,a 032-220-008,032-220-012/ California limited partnerhship and 032-220-026 c/o Shea Homes 2580 Shea Center Drive Livermore,CA 94550 Attn: Kerri Watt Brage,Community Development Manager C-1 EAST CONTRA COSTA FIRE PROTECTION DISTRICT COMMUNITY FACILITIES DISTRICT NO. 2004-1 (FIRE SERVICES) OFFICIAL BALLOT Special Tax Election (March 16,2004) 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 East Contra Costa Fire Protection District Community Facilities District No. 2004-1 (Fire Services) (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 East Contra Costa Fire Protection District and the County of No: Contra Costa in administering the CFD, and shall the annual appropriations limit of the CFD be established in the initial amount of $2,000,000? 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 land Number of Votes: 681 owned in the CFD: Landowner: 032-210-029, SHEA HOMES LIMITED PARTNERSHIP,a 032-220-007, California limited partnership 032-220-008, 032-220-012,and By: J.F.Shea LLC,a Delaware limited liability 032-220-026. company,its General Partner By By: Its: 4S_5Lg�- - '