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HomeMy WebLinkAbout20304 - RESOLUTIONS - 4/3/2002 RESOLUTION NO. 20304 OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, APPROVING A RESOLUTION AMENDING THE ' CITY'S ADOPTED POLICY AND PROCEDURES REGARDING SPECIAL ASSESSMENT AND MELLO-ROOS COMMUNITY FACILITY DISTRICT (CFD) MUNICIPAL BOND FINANCING FOR DEVELOPMENT PROJECTS(REF:PREVIOUS RESOLUTION NO. 17774 ADOPTED JANUARY 22, 1992). WHEREAS,the City of Palm Springs adopted Resolution No. 17774 on January 22, 1992 approving Policies and Procedures for Special Assessment and Mello-Roos Community Facility District(CFD) municipal bond financing for public improvements for development projects; and WHEREAS, the State of California has amended State regulations regarding Mello-Roos CFDs, necessitating the need to update the City's adopted Policies and Procedures for CFDs; and WHEREAS, the City of Palm Springs wishes to upgrade the adopted Policies and Procedures for Special Assessment and Mello-Roos Community Facility Districts to comply with State standards as well as allowing qualified residential single-family developments (in addition to commercial and industrial projects)to be financed by Municipal Bonds by amending current Resolution No. 17774. NOW THEREFORE BE IT RESOLVED that the City Council of the City of Palm Springs approves the following amendments to current Policies and Procedures adopted by Resolution No. 17774: (ref. Policies and Procedures for Special Assessment and Community Facility Districts): ' 1. Eligible Developments: (Add to Section 3 [page 3]): Add. D. Qualified Single-Family Residential Subdivisions can be financed with Mello-Roos CFD municipal bonds in addition to Commercial/ Industrial development projects. 2. Eligible Public Improvement Costs: (Add to Section 6 [page 61, following item C.): Add: D. The following development fees may be financed via municipal bonds, in addition to listed public improvements: a. City Sewer Connection Fees, b. City/County Drainage Fees, c. CVAG/County Transportation Uniform Mitigation Fees(TUMF)and d. Palm Springs Unified School District Fees. (Note Financing Agreements required for c. & d.); 3. Special Tax Formula: (Revise Section 9 [page 71-first paragraph to read) The maximum amount of special taxes to be levied on any parcel of property within a community facilities district, in any given fiscal year to pay debt service on bonds, together with the general property taxes and other special taxes and assessments levied on such parcel, shall not exceed an amount equal to two percent (2%) based on the full cash value of the parcel estimated at the time of sale and consistant with the market absorption study for all homes. Special tax allocation formulas or methodologies with respect to the levy of special taxes to pay for public facilities will specify maximum amounts of special tax for all categories of taxable property which will be used for private residential purposes. The dollar amount will be established no later than the date on which the parcel is first subject to the levy of special taxes because of its use for private residential purposes. (Also replace par. C to read): The maximum special tax shall establish for undeveloped land tax ' rates corresponding to the adopted land use designations on each parcel. Undeveloped land shall not be taxed at a rate below that of developed properties of the same land use designation for a period exceeding seven years from the formation of the C.F.D. liesolutlou 20304 Page 2 Revised CFD Policy and Procedures-Resolution, P9.2 ' 4.Application Fee: Revise Section 11A.1. (Page 11)to read: 1. Application Fee- $10,000 (non- refundable) deposited with initial Special District Application. (See application process). 5. Disclosure Statement (Form): Revise Section 16. (Page 14) End of first paragraph to read: Such disclosure statement shall include homebuyer notifications requiring signature of the (attached) Disclosure Statement prior to home purchases, as well as notification of subsequent home purchasers through the C.C. & R's via a covenant that runs with the title of each individual parcel of property. (See Exhibit "B"). All project advertising,recorded media advertising,signage and other advertising shall disclosethat the project includes Mello-Roos Community Facilities District(CFD) municipal band financing for the public improvements. The above recommendations were provided by the City's Financial Advisor, City Attorney, Bond Counsel and City staff as a result of consensus meetings in March, 2002 . (Refer to Exhibit "A' , when adding or revising language indicated in 1-4. above).Section 5.above(andAttachment"B') were added at the request of City Council, as a condition of approval, on April 3,2002 to clarify and strengthen language regarding Mello-Roos Disclosure to homebuyers. Adopted this 3rd day of Anr:Ll 2002. AYES: Members Mi.11s, Geller-Spurgin and Mayor Klednd3enst NOES: Member Oden ABSENT: None ATTEST: CITY OF PALM SPRINGS, CALIFORNIA City Clerk City Mana REVIEWED &APPROVED AS TO FORM 1 , Resolution 20304 Page 3 SPECIAL ASSESSMENT AND COMMUNITY FACILITY DISTRICT FINANCING PROGRAMS STATEMENT OF POLICIES AND PROCEDURES FOR NEW DEVELOPMENT PROJECTS JANUARY, 1992 (page 1 of 26 Pages) Exhibit "A" Resolution 20304 Page 4 RESOLUTION NO. 17774 ' OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, ADOPTING A POLICY AND PROCEDURE FOR THE ADMINISTRATION OF SPECIAL ASSESSMENTS UNDER THE 1911, 1913 AND 1915 ACTS AND THE MELLO-ROOS COMMUNITY FACILITIES ACT OF 1982. WHEREAS the City of Palm Springs has received petitions from private developers and property owners who wish to form special assessment districts in order to make public improvements on or fronting their properties; and WHEREAS the private developers and properly owners have requested financing assistance from the City by means of the issuance of municipal improvement bonds in order to defer costs over a period of years at low interest; and WHEREAS developer requested Special Districts must provide significant benefit to the genera( public in order to qualify for City assistance in the municipal improvement bond financing; and WHEREAS all costs associated with the Special Distrito will be borne solely by .thc developers or property owners and all City.related costs are paid for in the form of cash deposits and/or incorporated in the bond sales; and WHEREAS the Municipal Improvement Acts of 1911, 1913 and 1915 and the ' Mello-Roos Community Facilities Act of 1982 are the appropriate California laws under which the assessment districts should be formal; and WHEREAS a Special Districts Committee of City Administrators and City Consultants should be formed to review and approve all proposed Special Districts; and WHEREAS a Policy and Procedure should be adopted for the administration of Special Districts for the City of Palm Springs. NOW THEREFORE BE IT RESOLVED by the City Council of the City of Palm Springs, as follows: Section 1. That the City Council of the City of Palm Springs does hereby adopt a policy and procedure for the administration of Special Assessments under the Municipal Improvement Acts of 1911, 1913 and 1915 and the Mello-ROos Community Facilities Act of 1982. Section 2. That a Special Districts Committee be established to review all proposed developer related Special Districts and that professional appraisals, Financial Advisors and other appropriate consultants be utilized to determine financial soundness of the proposed districts. That all costs associated with qte review process for developer type districts will be paid for in the form of up front cash deposits Resolution 20304 Page 5 RESOLUTION NO. 17774 Page 2 from the developer. That the Special Districts Committee be ' comprised of the following: City Sla Qjly Consultants Contracts Administrator Bond Counsel(City Attorney) City Manager Assessment Engineer Assistant City Manager Special Tax Consultant Finance Director Financial Advisor Director of Public Works Appraiser City Engineer Bond Underwriter Director of Planning - TrustoefPaying Agent (Bank) Dir. of Economic Development Special Projects Coordinator City Attorney ADOPTED this 22nd day of January, 1992 AYES: Councilmembers Hurawski, Neel and Mayor Bono NOES: Councilmembers Broich and Hodges ABSENT: None ATTEST: CITY<6iALJFQRNIA Ity City Clerk ty an er ' REVIEWED&APPROVED;2V,��1•- Resolution 20304 Page 6 CITY OF PALM SPRINGS ' Special Assessment District and Community Facilities Financing Programs TABLE OF CONTENTS Section Page 1. Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1-2 2. Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2-3 3. General Policy Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3- 4. Minimum. Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4-S 5. Special Districts Committee . . . . . . . . . . ' 6. Eligible Public Facilities : : : : : : . . : : : : : : : : : : : : : . : : : : : . . . : : : . .5-6 7. Value-to-Lien _ . . . . . . . . . . . . . . . . .6-7 8. Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7 9. Special Tax Formula . . . . . . . . . . . . . . . . . . . . 7-9 10. Terms and Conditions of Bonds . . . . . . . . . . . . . . . . . . . .9-10 11. District Cost Deposits and Reimbursements . . . . . . . . . . . . . . . . . . . . . .10-12 12. Origination Fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12 13. Agreements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . : . ..12-13 14, Use of Consultants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13 15. Acquisition Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13-14 16. Disclosure to Purchasers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14 5W8 Resolution 20304 Page 7 17, Property Owner Support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14 18. Land Use Approvals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14 ' 19. Joint Financing Agreements . . . . . I . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 20. Treatment of Delinquencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 21. Exceptions to These Policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 22. Application Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..15-16 23. Special Assessment District Formation Proceedings . . . . . . . . . .. . . . . . . .16-17 24. Mello-Roos Community Facilities District Formation Proceedings . . . . . . . . .17-19 25. Special Districts Flow Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 26. Mello-Roos Flow Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21 27. Chart - Allowable Uses of Assessment Laws . . . . . . . . . . . . . . . . . . . . . . . .22 28. District Application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22-25 ' ii 1 Resolution 20304 Page 8 1, BACKGROUND 1 Since the City was incorporated in 1938 there have been over 150 assessment districts formed by property owners for various public improvements in Palm Springs. Typical improvements are for streets, sewers, storm drains, neighborhood street lighting, parkways maintenance or other improvements in the public right-of-way. Those types of property owner initiated projects will continue to occur as needs arise in neighborhood situations when the "petition" the City for the improvements. The first California legislature in 1850 authorized special assessments in the act providing for the incorporation of cities. The legislature authorized the paving of streets and the construction of sewers, making the cost thereof payable by the.owners of fronting properties. The Assessment Acts since,1850-have been widely.-used and-enhanced. The current enabling legislative Acts of 1911, 1913, 1915, 1972 and 1982 are the basis of current Assessments and Community Facilities Districts, with the expenses of the Districts being passed on to the benefiting properties. State law also provides fundin sources for certain governmental operational and maintenance expenses. The most recent trend in private development techniques is for California developers to approach governmental ,agencies . and .rewiesL financing assistance via Community Facilities Districts (C.F.D.'s). These are commonly called "Mello-Roos" districts. In 1982 Henry Mello and Mike Roos, two California Legislators, authored the Mello- 1 Roos Community Facilities Act. This act was more or less a direct result of government financing shortfall problems that arose after the passage of Proposition 13 (the Jarvis/Gann California Initiative that became law in 1978). The Proposition 13 property tax cuts and limits to future tax increases began to severely restrict local governments' ability to build infrastructure and public facilities. The following are examples of the types of improvements or funding allowable under Mello-Roos (C.F.D.'s): 0 Streets, sidewalks, Bridges etc. 0 Sewers, Storm Drains, Flood Control o Traffic Signals, Street Lighting 0 Water, Electric, Gas Utilities C Parking Lots 7 Pedestrian Malls o Parks and Parkways 0 Recreation Facilities (Public) o Schools, Libraries G Transportation and related public improvements 1 1 Resolution 20304 Page 9 REASON FOR SPECIAL DISTRICTS POLICY ' The City has received requests from private developers who wish to form Mello-Roos C.F.D. s in Palm Springs. When staff received the requests we contacted other cities/agencies in California to find out how others handled the process. We contacted some 24 municipalities or County agencies to obtain pro and con input and obtain copies of their written policies. Generally the agencies with the most experience established written policies to control the process and avoid financial losses. Note that those cities we contacted generally prefer to use Mello-Roos C.F.D.'s only on commercial/industrial projects because of the many property owner complaints they have received on past residential single.family(subdivision)type districts. Residents don't like the term "Special Taal" on their annual tax rolls and there-have.beert many problems with disclosure. This has generally not been a problem for high-end-commeneiaUindustrial projects. One of the first.California public agencies to prepare a written policy and procedure on Mello-Roos and Acquisition Districts was_the County of_Riverside. Since .then many other cities/agencies have adopted variations of the concepts originated by the County. In nearly all of the adopted policies we received from other agencies, the basic formats are similar to our proposed policy. 2. DEFINITIONS , Unless the context otherwise requires, the terms employed in the following policies shall have the meaning specified below: "A.D." means Assessment District under the Improvement Acts of 1911, 1913 or 1915. "Bands" mean bonds authorized an issued under the Mello-Roos Community Facilities Act of 1982 or the Municipal Improvement Act of 1911 and the Improvement Bond Act of 1915. "C:F.D." means Community Facilities District under the Mello-Roos Community Facilities Act of 1982. "City" means the City of Palm Springs. "District" meats a Community Facilities District formed under the Mello-Roos Community Facilities Act of 1982 or an Assessment District formed under the Improvement Act of 1911 or the Municipal Improvement Act of 1913. 2 / SI79)1 1 Resolution 20304 Page 10 "Public Facilities" means improvements authorized to be constructed or acquired under ' the Mello-Roos and Municipal Improvement Acts including, but not limited to, fees for capital facilities imposed by public agencies as a condition to approval of the development encompassed by the district or as a condition to service the district. "Value" or "Fair Market Value" means the amount of cash or its equivalent which property would bring if exposed for sale in the open market under conditions in which neither buyer nor seller could take advantage of a difficulty of the other and both have knowledge of all of the uses and purposed to which the property is adapted and for which it is capable of being used and of the enforceable restrictions upon uses and purposes. 3. GENERAL POLICY STATE, The City does not wish to encourage assessment district or community facilities district financing but will consider its implementation in certain circumstances which are clearly beneficial to the City. Developer Initiated Districts: Th t City encourages.the_development of upscale commercial, mixed-use, and high wage producing industrial property. The City Council will consider the use of community facilities districts ("C.F.I).'s") or special benefit assessment districts ("Assessment ' Districts") to assist these types of development. Where, in the City Council's opinion the public facilities or other regional amenities of a residential development represents a significant public benefit, Assessment District financing may also be considered to assist such a residential development. Mello-Roos C.F.D_'s will not be permitted for residential development districts due to many current industry problems associated with single family ownerships in those districts. The City will, however, consider the use of 1913 and 1915 Act "Acquisition" districts for residential development type districts. Neighborhood laitiated Districts: Neighborhood assessment districts requested by existing property owners will continue to be processed on a case-by-case basis when the residents petition the City for the improvements. Those would be for typical street, sewer, storm drain and street lighting under the 1911, 1913 and 1915 Acts or landscape and Lighting Maintenance under the 1972 Act. Those neighborhood districts will not be subject to up front fees or cash deposits associated with developer requested districts primarily addressed in this policy and procedure document. ' 3 Resolution 20304 Page 11 City Initiated Districts: Assessment Districts and Mello-Roos C.F.D.'s initiated by the City will not be governed by the development requirements addressed in the Special District Policy and Procedures. 4. MINIMUM REQUIREMENTS For a private development project to qualify for City-assisted financing via an Assessment District (1911, 1913, or 1915 Act) or Community Facilities District (Mello- Roos C.F.D.), the following minimum criteria is required: 1. BENEFIT - That the proposed public facilities.to be-financed must meet a public need: A. The proposed project shall provide major infrastructure improvements that significantly benefit the general public, and/or B. The project shall provide significant financial benefit to the City. The determination of benefit.will be at the sole discretion of the City of Palm Springs, 2. QUALIFICATIONS AND FINANCIAL STATUS ' A. The proposed development project must be consistent with the City's General Plan and secure appropriate land use approvals from the City to allow for the implementation of the ultimate development of the area.. B. The project must be reviewed and approved by the Special Districts Committee and the City's Financial Advisor must determine that the project is a sound investment for the City. C. Bond Sale Minimum - That the total proposed bond sale, including construction and all incidental costs, be at least $2,000,000 or greater for reasons of cost effectiveness. In special circumstances City Council may approve lesser bond amounts by formal action. 3. AGREEMENT - That the following elements have been properly completed: A. Application - (Development Projects)- To be completed by developer. B. Petition - Signed by sufficient property owners. C. Boundary Map - Submitted by developer's engineer. /SWJ 4 Resolution 20304 Page 12 D. Cash Deposit - Costs deposited up-front by developer to cover City and 1 City consultant costs during the formation process. This would be sufficient to cover all City administrative costs prior to the Public Hearing and Bond Sale process. E. Agreement - Executed in a form satisfactory to the City and consistent with this policy and special district proceedings. 5. SPECIAL DISTRICTS COMMITTEE Special Districts committee will be established to review all proposed Assessment District and Communities Facilities Districts (Mello-Roos) projects. The committee shall consist of at least the following staff: Assessment Disticts&Grants Manager(Administers Special Districts for the City) City Manager Assistant City Manager Finance Director Public Works Director (Director of Transportation) City Engineer Director of Planning & Building Director of Economic Development 1 City Attorney Resources Consultants to the City: Bond Counsel (May be City Attorney) Assessment Engineer Special Tax Consultant (May be Assessment Engineer) Financial Advisor Appraiser Bond Underwriter Trustee/Paying Agent (Bank) Market Absorption Study Consultant 6. ELIGIBLE PUBLIC FACILITIES Facilities to be financed must be public facilities for which the City, or a public agency as determined appropriate by the City, will be the owner or will have normal operating and maintenance responsibility. The types of facilities eligible to be financed are: A. Streets, Roads and Infrastructure 1 5 � l�/ Resolution 20304 Page 13 All public roads and facilities to be maintained by the City, including ' streets, curbs and gutters, sidewalks, sewers, storm drains, street lights, traffic signals and other public facilities within the City right-of-way B. Utilities and Drainage Facilities As permitted by law, provided they are located within an eligible road (as defined in "A") or within public right-of-way or easements, or otherwise provide significant public benefit. C. City and Regional Public Facilities As .permitted under the.Mello-Roos-Community..Facilities Act, such as parks, freeways, schools, libraries and fire stations. The City has final determination as to any facility's eligibility.for financing, as well as the prioritization of facilities to be included within a financing district. -Use of bond proceeds for grading and right-of-way acquisition will be reviewed by the City and Bond Counsel on a case-by-case basis. 7. VALUE-TO-LIEN RATIO The district (or improvement area) property value-to-lien ratio should be a least 4:1 after ' calculating the value of the financed public improvements to be installed and considering any prior or pending special taxes or improvement liens. A project may be approved with a ratio between 4:1 and a minimum of 3:1 if the ratio is recommended by the City's Financial Advisor, Appraiser and Bond Counsel. Acceptance by the City of the value-to- lien ratio will be dependent upon an appraisal with recommendations from bond counsel, financial advisor and the underwriter with consideration of the project and diversification of land ownership. The value-to-lien ratio shall be determined based upon an appraisal of the proposed district. The appraisal shall be coordinated by, under the direction•of, and addressed to the City. All costs associated with the preparation of the appraisal report shall be paid by' the applicant through the advance deposit mechanists. The appraisal shall be conducted in accordance with criteria established by the City, based upon the recommendations received by the underwriter and financial advisor designated by the City. In every case, the appraisal shall reflect nationally recognized appraisal standards and employ all, or a combination of: a discounted cash flow, bulk sale comparables, raw land value as is, and project build-out values. Upon receiving an appraisal if the district wide value-to-lien ratio is 4:1 or greater, the district shall not require letters of credit or other security to secure payment of the special taxes to be levied annually on properties within the district. however, letters of Resolution 20304 Page 14 credit or other security may be required for individual parcels within a district that have a value-to-lien ratio of less than 4:1. The City will require a market absorption study, and will retain a consultant to prepare a report to verify market absorption assumptions and projected sales prices of the properties which may be subject to the maximum special tax or assessment in the district. 8. SECURITY For new developments, the applicant or property owner must demonstrate its financial plan and ability to pay all assessments and/or special taxes before full build-out has taken place. Additional security such as credit enhancement may be.required by the City in certain instances. The. City's.,Financial _Advisor_shall.,review ,and recommend all proposed credit enhancements to determine appropriateness and eligibility for the district. If the City requires letters of credit.or.other security, .the credit.enhancement shall be 'issued by an institution in a form and upon.terms and-conditions satisfactory to the City. All fees payable on the letter of credit or other security shall be the sole responsibility of the district applicant or developer, not the City or district: Any security required to be provided by .the applicant shall be.discharged by the City;upon tue opinion of a qualified appraiser retained by the City, that a value-to-lien ratio of 4:1 has been retained_ A project may be approved with a ratio between 4:1 and a minimum of 3:1 if the ratio is recommended by-the City's Bond Counsel.,Underwriter, the Financial Advisor and Appraiser. The final determination will be made by the City, not by the developer's consultants. 9. SPECIAL, TAX FORMULA For Mello-Roos Community Facilities Districts (C.F.D.), the maximum special tax submitted to the qualified electors of. the C.F.D. shall not exceed one percent (1%) of the appraised Fair Market Value of the subject properties 'at the time of district formation. Furthermore, the total of the following items appearing on the property tax bill, shall not exceed two percent (2%) of the appraised Fair Market Value of the subject properties: A. Ad valorem property taxes levied by the County. B. Voter approved ad valorem taxes levied by the County in excess of one percent (1%) of the Fair Market Value, including voter approved debt service. ' 7 �� Resolution 20304 Page 15 C. The maximum annual special taxes levied by any existing C-F.D. for payment of bonded indebtedness or on-going services. D. Annual equivalent assessments levied for any special assessment district or maintenance district for the payment of bonded indebtedness or services. E. The annual equivalent maximum special tax for the proposed C.F.D. The maximum special tax formula shall adhere to the following requirements: A. The maximum special tax shall include the.annual costs incurred by the City to administer the:distdct,:including.consultant-..costs. - B The special tax formula shall not include escalator rates allowing annual tax increases above the maximum special .tax established .upon district formation. C. The maximum special tax shall establish for undeveloped land tax rates corresponding to _the adopted•land use designations on .each parcel. Undeveloped land shall be taxed at rates equal to developed properties of the same land use designation. D. The City shall have discretion to allow a special tax in excess of the ' established limits for any land within the C.F.D. which are designated as commercial or industrial. B. For residential districts, once issuance of building permits commences, the City will not take any actions to modify the established tax formula. F. A backup special tax to protect against changes in densities resulting in insufficient annual special tax revenues to pay annual debt service and administrative expenses shall be required. The City shall retain a special tax consultant to prepare a report which: A- Recommends a special tax for the proposed C.F.A. B. Evaluates the special tax proposed to determine its ability to adequately fund identified public facilities, City administrative costs, services (if applicable) and other related expenditures. Such analysis shall also address the resulting aggregate tax burden of all proposed special taxes plus existing special taxes, ad valorem taxes and assessments on the properties within the C.F.D. The rate and method of special -tax , Resolution 20304 Page 16 apportionment shall be designed to ensure sufficient revenues are produced ' in case of final development at lower densities than anticipated. C. Consultants shall not have performed an aggregate of $250.00 worth of services for any owner in the proposed district within the twelve months prior to retention and shall perform no work for any owner during the term of retention in order to avoid any conflict of interest to the Fair Political Practices Commission and Section 87100 of the California Government Code. 10. TERMS AND CONDITIONS OF BONDS All terms and conditions of the bonds shall be established by.the City. The City will control, manage and invest or direct the-management and investment of all district issued bond proceeds. Each bond issue shall be structured to adequately protect bond owners and to not negatively impact the bonding capacity or credit rating of the City through the special taxes or.-assessments, credit enhancements, foreclosure covenant, and special reserve, Unless otherwise authorized by the City, the following shall serve as bond requirements. A. A reserve fund equal to an amount of ten percent (10%) or maximum annual debt service or 125% of average annual debt service, whichever ' is less shall be established. B. The special taxes or special assessment shall be levied for the first fiscal year following sale of the bonds for which they may be levied. Interest shall not be funded (capitalized) beyond the earliest interest payment date for which sufficient special tax revenues will be available for payment of interest. C. The repayment of principal shall begin on the earliest principal payment date for which sufficient special tax revenues can be made available. D7 Beginning with the commencement of the repayment of principal, annual debt services shall be level. The City will consider an increasing annual debt service for commercial and/or industrial districts only, but such increases shall not exceed two percent (2%) per year for the term of the bonds. E. The maximum special tax shall be established to assure that the annual revenue produced by levy of the maximum special tax shall be equal to at least 110% of the average annual debt service. ' 9 Pr/94? Resolution 20304 Page 17 r. Prior to the issuance of the bonds, the City shall authorize its bond counsel to commence and process to final judgement an actin establishing ' the validity of the proceedings, special tax and issuance of bonds, unless advised to the contrary by such bond counsel- G. In instances where multiple series of bonds are to be issued, the first series shall include public facilities of highest priority to the City, as determined by the City. H. All statements and materials related to the sale of special assessment or community facilities district bonds shall emphasize and state that neither the good faith, credit nor the taxing power of the City is pledged to security or repaymenrof the bonds.--.The sole•source--ofaevenues to secure bond owners are special.,taxes,- annual••assessments or -foreclosure proceedings. 11. DISTRICT COST DEPOSITS AND REEKBURSEMENTS All City and consultant costs incurred in the evaluation of district applications and the establishment of districts will be paid by the applicant-by advance deposit increments. The City shall not incur any non-reimbursable expenses for processing and administering assessment districts or C.F.D.'s. Expenses not chargeable to the district shall be directly borne by the applicant. ' Each application for formation of an assessment district of C.F.D. shall be accompanied by an initial deposit in the amount determined by the City to fund initial staff and consultant costs associated with district review and implementation. if additional funds are needed to off-set costs and expenses incurred by the City, the City shall make written demand upon the applicant for such funds and the applicant shall comply with each demand within seven (7) calendar days of receipt of such notice. If the applicant fails to make any deposit of additional funds for the proceedings, the City may suspend all proceedings until receipt of such additional deposit. The deposits shall be used by the City to pay for costs and expenses incurred by the City incident to the proceedings relating to the district. Typical district costs prior to the sale of bonds, to be funded by the applicant by the advance deposit mechanism, may be 5% to 10% of the estimated project expenditures. Expenses vary with the complexity of the project. Expenses to be funded typically include: required notification, printing, publication, assessment engineering, special tax report, bond counsel, appraisals, market absorption study, traffic study, miscellaneous tests and studies, financial advisors, city staff administration and design engineering. 10 s74�91 Resolution 20304 Page 18 DEPOSITS AND FEES: ' A_ Development Districts: (Initiated by Private Developers): 1. Application Fee - $5,000.00 (non-refundable) deposited with application. (See application process.) 2. Deposit- An advance deposit to cover all anticipated City and City consultant costs to be incurred prior to Bond Sale. Amount to be determined prior to district formation based on size and scope of the proposed project. B. Neighborhood Districts: �-(Initiated.by existing.Property-Owners): . 1. Non-development type districts formed by existing property owners for traditional 1911, 1913, and 1915.Act A.D.'s or 1972 Act 'Maintenance Districts will be exempt-from the above deposits and fees. C. City Initiated Districts: Special Districts initiated by the City will be exempt from the above fees and deposits. The district shall refund any unexpended portion of the deposits upon the following conditions: A. The district is not formed; B. Bonds are not issued and sold by the district; C. The proceedings for formation of the district or issuance of bonds is disapproved by the City; or D. The proceedings for formation of the district or issuance of bond is abandoned in writing by the applicant. Except as otherwise provided herein, the applicant shall be entitled to reimbursement for all reasonable costs and expenses incident to the proceedings and construction of the public facilities as provided under the Mello-Roos Community Facilities Act of 1982 or the Municipal Improvement Act of 1911 or 1913 and the Improvement Bond Act of 1915, provided that all such costs and expenses shall be verified by the City as a condition of reimbursement. Resolution 20304 Page 19 The applicant or property owner shall not be entitled to reimbursement from bond proceeds for any of the expenses specified as follows: ' A. In-house administrative and overhead expenses incurred by the applicant; B. Interest expense incurred by the applicant on deposits advanced or expended during the proceedings and construction of public facilities; and C. Any other costs and expenses incurred-by the applicant which are not otherwise authorized for reimbursement under the Mello-Roos or Improvement Acts. The City shall not accrue or pay anyduterest-on.any portion of theAeposit refunded to the applicant or the costs and expenses,reimbursed to-the applicant-or-property owner from any funds other than the proceeds of bonds issued by the district. 12. ORIGINATION FEE (For Development Type Districts) For any developer-requested improvement district in which the improvements are to be financed by issuance of assessment district bonds,.bonds may he authorized and issued by authority of City Council under the provisions of the 1911 Act, the 1913 Act, 1915 Act or the 1982 Mello-boos Community Facilities Act. For any such issuance, an Origination Fee of two (2) percent of the amount of the total , bond issue (unless otherwise approved by City Council) shall be paid to the City's Assessment District Reserve Fund to be used exclusively for the financing of assessment districts as authorized by the City Council. Such fee shall be paid out of the proceeds of the sale of bonds, and shall be in addition to any other applicable fees, charges or incidental expenses. The fee will be reviewed on an annual basis and may be adjusted by Council action due to inflation or other economic changes. The Origination Fee does not apply to non-developer type neighborhood districts formed by existing property owners for typical 1911, 1913, 1915 Act Districts or 1972 Act Maintenance Districts or City initiated districts. 13. AGREEMENTS Agreements will be prepared incidental to district proceedings in a form satisfactory to the City and consistent with these policies. These agreements shall include, but not be limited to: A. Reimbursement Agreements. B. Covenants, Conditions, Restrictions and Easements (C.C.&R's) 12 OW 1 Resolution 20304 Page 20 C- Agreements with any other public agency entitled to receive any portion of the bond proceeds or entitled to own and operate any of the public facilities financed by bond proceeds. As a condition to the issuance and sale of bonds, all of the agreements specified shall be duly approved and executed by the parties thereto. Prior to execution of any agreements,such agreements shall be reviewed by the Special Districts Committee, Bond Counsel and the City Attorney, and approved by the City Council. Such approval by the City Attorney shall be indicated thereon_ 14. USE OF CONSULTANTS The City shall have_the sole discretion as to selection of consultants.and-determination of fees and expenses of all consultants-necessary for the formation of the•district and the issuance of bonds, including the underwriter(s), bond counsel, financial advisor, assessment engineer,appraiser, trustee,paying agent, market absorption study consultant, and the special tax consultant after reasonable consultation with-the applicant. Prior consent.of the applicant shall not be required in the determination by .the City of the consulting and financing team. The City shall also be responsible for determining the structure of the bonds to be issued, including the method of sale (negotiated or competitive), the need for bond ratings, investment of bond proceeds, and all other terns and conditions incidental to structuring and closing an assessment or community facilities bond issue. No firm may serve as both design engineer or engineer of work and assessment engineer or special tax consultant on the same district pursuant to Section 87100 of the Government Code, 15. ACQUISITION PROVISIONS The City generally supports acquisition districts to limit financial exposure and administrative efforts by the City. The City shall have final-determination as to whether it will allow the financing of public facilities through acquisition, and will grant rare exceptions where an overriding justification exists concerning public benefit, safety or health. Such waiver shall be subject to City Council approval. In the event the acquisition provisions of the Municipal Improvement Act of 1913 or the Mello-Roos Act are utilized, the City, at its sole discretion, will determine the facilities to be acquired and the method of determining reasonable acquisition costs. A funding and acquisition agreement shall be required and approved by the City Council prior to the adoption of the resolution of intention to form the district- Bidding and prevailing wage requirements are extensive and will be addressed during the preparation of the funding and acquisition agreement. 13 , �� Resolution 20304 Page 21 The City has determined (pursuant to Section 53329.5(c) of the Government Code) that the public interest will not be served by allowing property owners to elect to enter into , agreements with the City to perform construction work after the publication by the City of the notice of the award of the contract for such work. The City Council will make such a determination in the resolution of intention regarding the formation of a community facilities district. 16. DISCLOSURE TO PURCHASERS The applicant or property owner will be required to demonstrate to the satisfaction of the City that there will be full disclosure of the assessment or Mello-Roos special taxes and any other special tax, assessment or-other lieus on individual parcels to existing and future property owners, including interim purchasers.and sales:to,merchant builders. In addition to all requirements of law, 'the City shall require. the.applicant to provide disclosure of such information as the City deems appropriate to the purchasers of property within the district with respect to the existence of the district, maximum and/or -backup special taxes -to be,levied within the district-facilities to be constructed, the -foreclosure process and-the terms and conditions of bond issued on behalf of the district. Such disclosure should include homebuyer notifications requiring signature prior to home purchases, as well as r+etl.ods to notify subsequent home purchasers. Appropriate disclosure information shall be provided in the C.C.&R's. If a Mello-Roos Community Facilities District is formed, the City will file and record a Notice of Special Tax Lien, as required by Streets and highways Code Section 3114.5. The City shall prepare a disclosure form guideline to be used by special district developers- All initial sales will require that an original signed and dated disclosure form must be submitted to the City from each new property owner. 17. PROPERTY OWNER SUPPORT In the instance of multiple property owners, the district applicant shall be required to produce letters evidencing other property owners' support for the scope and establishment of the district as an attachment to the district application. The district must have concurrence of a substantial percentage of the other property owners to be included in the proposed district, unless there is an overriding need for the public facilities, or the applicant is willing to separately fund the facilities on the non-participating property(s). 18. LAND USE APPROVALS Proposed district properties must possess a land use determination such that proposed development land uses and specific facility requirements can be adequately assessed. The City will accept application for assessment and/or Mello-Roos financing for residential properties only when they are included in an approved development plan. 14 / Resolution 20304 Page 22 19. JOINT FINANCING POLICY ' In certain cases a development may wish to enter into joint financing agreements with other agencies or utility companies in order to include certain fees or costs in the incidental expenses and bond sale of a special district. The City and its related Districts will not enter into a Joint Financing Agreement with regard to a community facilities district or a Utility Agreement (pursuant to Section 10110 of the Streets & highways Code) with regard to a non-City initiated special assessment district unless the project meets the City's minimum Special Districts Policy and Procedures requirements. An administrative review will be made byxheCity°s Special Districts-,Committee of all non-City initiated community-facilities districts or special assessmenrdistricts subject to minimum requirements. Only those.requests not-satisfying the minimum requirements would be brought before the Special Districts Committee for special consideration. 20. TREATMENT OF DELINQUENCIES The City will develop a foreclosure covenant to be sign,:d by all developers and property owners within a private development special district. The foreclosure covenant will address (1) the amount of the delinquency; (2) the duration of the delinquency; and (3) ' the condition of the reserve fund. The specific details of the covenant will depend upon the size and duration of the bond issue along with the concentration of the special tax base at the time of bond issuance- The purpose of the policy is to foreclose when necessary to protect the credit quality of the bonds and to hold the property owners accountable to terms addressed in the covenant. 21. EXCEPTIONS TO THESE POLICIES The City may find in limited and exceptional instances that a waiver to any of the above stated policies is reasonable given identified special City benefits to be derived from such waiver. Such waivers are granted only by action of the City Council and based upon specific public purpose and/or health and safety findings. 22. APPLICATION PROCESS Early communication with the City is encouraged to assist applicants in evaluating the feasibility of available financing programs and to discuss program procedures. L Pre-Application Conference: Applicant meets with City to discuss the proposed project and application procedures. ' 15 1MRV Resolution 20304 Page 23 2. Application Submission_ Applicant submits an initial application and a $5,000 non-refundable application fee for review by City Staff. ' 3. Project Review: Applicant and City staff meet to discuss initial application, including any issues raised and further information that might be required. If necessary, applicant submits revised application. 4. Application Processing: Upon City determination that application is complete, staff prepares a staff report which forwards the request for district formation and project financing and staff recommendation to the City Council. 5. City Council Consideration:.. _The City, Council:grants .or denies the application, selects consultants•(if approvalis granted)and either approves contracts or directs staff to negotiate contracts, authorizes staff to receive the selection and directs staff to collect the applicant's deposit. 6. Project Initiation: Staff submits consultant contracts, reimbursement agreements and other similar items for City Council consideration. 7. Project Implementation: Applicant, staff and consultants meet to determine preliminary project schedule and begin work necessary to initiate district formation. ' 23. SPECIAI. ASSESSMENT DISTRICT FORMATION PROCEEDINGS 1913 Act Assessment Districts Assessment district proceedings under the Municipal Improvement Act of 1913 normally provide for the construction of improvements by the City and the financing of such improvements with improvement bonds, which are secured by a fixed lien on the benefited property. In certain instances, if authorized by the City, the developer may construct the improvements (or portion thereof) which would be-acquired by the City as provided in the proceedings. This procedure requites the developer to enter into an Acquisition and Financing Agreement with the City and to pay all administrative and consultant costs which may be incurred. The formation proceedings are subject to, and contingent upon satisfaction of all environmental zoning and land use regulations. 1. Initiation of Proceedings. The district is initiated by an applicant or landowner petition for City Council action. Upon initiation, the design engineer prepares plans, specifications and cost estimates of the proposed public improvements- The assessment engineer begins preparing the 16 1 Resolution 20304 Page 24 Engineer's Report, including the assessment diagram, assessment roll, ' description of improvements and preliminary cost spread. The EIR consultant begins processing the appropriate environmental documentation for the public improvements. 2. Presentation of Report. Upon completion of the preliminary engineering work, the City Council adopts a resolution of intention to form the assessment district, approves the Engineer's Report, calls for construction bids, authorizes the future sale of bonds; sets the date, time and place for the public hearing and directs assessment notices to be mailed. 3. Sid Process. Finance Department receives construction bids. Assessment Engineer modifies the assessment.roll and Engineer's.,Report and notifies property owners of revised assessments. 4. Public Hearing. City Council holds public hearing at which written protests are.presented and public testimony.is taken. If no protests have been received, or if the City Council determines to overrule such protests, - City Council approves district formation, awards bids, orders construction work, confirms the assessments, directs Treasurer to mail assessment bills and approves the bond sale. ' 5. Cash Collection Period. Treasurer may receive cash payments during the 30 days following confirmation if property owners elect to pay off the assessment or portion thereof prior to the issuance of bonds. 6. Authorize Issuance of Bonds. City Council determines the balance of unpaid assessments and provides for the issuance of bonds to be secured thereby. 7. Sale of Bonds. Bonds are issued in exchange for the cash proceeds of the sale, which are held by the City or its fiscal agent (or paying agent/registrar) and utilized for the purposes described in the Engineer's Report. 24. MELLO-ROOS COMMUNITY FACILITIES DISTRICT FORMATION PROCEEDINGS A Community Facilities District ("C.F.D.") is a legally constituted governmental entity created for the purpose of financing public facilities and services. It is similar in effect to an assessment district except that the resulting security for debt in an assessment district is a fixed lien,while under a C_F.D, it is a special tax. A C-F.D. may finance a broad range of facilities, including facilities which benefit an area in a general way as 17 !�wpllo Resolution 20304 Page 25 opposed to benefiting specifically identified properties as required in an assessment district. ' The formation proceedings are subject to, and contingent upon satisfaction of all environmental, zoning and land use regulations. 1. Initiation of Proceedings_ Proceedings must be instituted when a written request is made by a petition signed by ten percent (10%) of the registered voters (or ten percent (10%) of the landowners by area if less than twelve (12) registered voters) within the proposed C.F.D. The written request or petition shall be accompanied by payment of a fee determined by the City Council to be sufficient to pay for costs incurred in conducting the proceedings. The Local,Agency:,Formation',.Commission ("LAFC") has no jurisdiction over the-'formation-•of .or tannexation-of territory'to, or detachment of, territory from a C.F.D. 2. Resolution of Intention. Within ninety (90) days of the receipt of a written request or petition, the City Council must adopt a resolution of intention to establish a C.F.D., stating the name of the proposed C.F.D., the types of facilities or services to be financed and that, except where funds are otherwise available, a special tax to pay for such facilities and services will be annually levied. The resolution of intention shall also fix a time and place for a public hearing between thirty (30) and (60) days ' after the adoption of the resolution of intention, describe the method of levy and apportionment of the special tax and describe the proposed voting procedure. In addition, the resolution may specify conditions under which the obligation to pay the special tax may be prepaid and permanently satisfied. The City Council directs its responsible officers to study the proposed district and to file a report at or before the public hearing describing the proposed public facilities and services .and an estimate of costs. 3. Public Hearing. Protests against the establishment of the C.F.D., the extent of the C.F.D- or the furnishing of specified types of public facilities or services may be made orally or in writing by interested persons or taxpayers. If fifty percent (50%) or more of the registered voters, or six (6) registered voters, whichever is more, residing within the proposed C.F.D. or the owners of one-half (1/2) or more of the area of land in the proposed C.F-D. file written protests against the establishment of the C.F.D., the proceedings are abandoned. If the protests are directed toward certain types of facilities or services, or against a specified special tax, those specific items may be eliminated from the resolution forming the C.F.D- The hearing may be continued for up to thirty (30) days 18 PW7 Resolution 20304 Page 26 without special findings and up to six (6) months if the City Council ' makes specified findings. 4. Resolution of Formation. If the City Council decides to establish the C.F.D., it shall adopt a resolution of formation containing similar information as contained in the resolution of intention. 5. Election. If the City Council determines to form the C.F.D., it submits the question of whether special taxes should be levied to an election of the voters (or land owners if less than 12 registered voters) of the proposed C.F.D. Combined with the tax proposition, there may be a proposition on the question of incurring bonded indebtedness. The tax, in order to be levied, must be approved by two-thirds (2/3) .of the votes cast and thereafter levied by adoption of an ordinance of the'City Council. The Act provides that the election shall be at the next general election or at a special election to be held between 90 and 180 days following the close of the protest hearing. The election time.limits.may be shortened by the unanimous consent of the qualified electors within the.proposed district and the concurrence of the election official conducting the election. 6. Improvement Bonds. A C.F.D. may be created solely to provide the services permitted by statute. However, most C.F.D.'s have been created specifically for the purpose of levying special taxes to service bonded indebtedness incurred by the C_F.D. in order to finance the construction of facilities. The proceedings to authorize and incur bonded indebtedness usually parallel the proceedings for formation of the C.F.D. and the authorization to levy the special tax, although the bond proceedings should be conducted separately and at a later date. The proceedings to authorize bonded indebtedness involve a resolution of intention, public hearing and election, all conducted in a manner very similar to proceedings to form the C.F_D. and levy the tax. C.F.D. bonds may be sold competitively or through negotiated sale and may bear fixed or variable interest rates. In some cases, specified facilities may be provided by a C.F.D_ for only a portion of the land within the C.F.D. In that event, the Act provides for the formation of improvement areas for which separate elections are conducted and to which a specified special tax applies. 19 Resolution 20304 Page 27 TYPICAL 1913 ACT ASSESSMENT , PROCEEDING DAYS ELAPSED INITIATION' 180 Day. 0Days 60%Pctitio¢ GtyCaunaT Health OaGccr DCleswinaiion TG[ier IMPROVEMENT Complete DESIGN'' 45 Day. Fagi¢eetIC 180 Days Desl�n o(pu�Gc Imptwemrnts PRESENTATION OF Pram[Fntinee[i 225 Days REPORRESOLUTION OF 30 Days C,,I ry INTENTION i.3.sa.tdoa Boad RECEIVEBIDS Hid, Hid' 255 Days 15 Days PUBLIC HF1.AING, CONFIRM Pubhc HarinC ASSESSMENTS 270 Days CASH CO=CLION PERIOD... Cash Collection Pcriod 30 nays 300 Days DETERMINE. Ciry Coundl ASAID SESSMENTS AND Autho[acs Bond AUTHORIZE Issua¢te ISSUANCE OF BONDS 20 Days 320 Days CZASING •Pinocedad by application of developer and application approval by the City Coundl •'Assessments may be based on cuimaies in acsuin cases,ihus sho[uning[his period. •••May be waived by 100%at property owne2 20 � I Resolution 20304 Page 28 ' TYPICAL MELLO-ROOS COMMUNITY FACILITIES DISTRICT PROCEEDING Initiated By: PETITION-Signed PETITION-Signed by by landowners of 10%ofvoters 10,70 ofthe area. Within 90 Days: CITY COUNCIL adopts a resolution of intention to establish a Community Facilities District. Not less than 30 nor more than 60 days thereafter: CITY COUNCIL conducts public hearing and reviews written protests. ABANDON if 500Jo of ABANDON at PROCEED WITH voters or landowners discretion of establishment by protest. legislative body. adopting a resolution of formation. At least 90 but not more than 180 days thereafter": ELEMON-Voters or landowners vote on formation of district and on levy of special taxes;requires two-thirds for approval. TOTAL TIME: Up to 330 days ' Timc period may be waived. 21 Resolution 20304 Page 29 COMPARISON OF ALLOWABLE IMPROVEMENTS UNDER THE 1911, 1 1913 AND 1915 ACT ASSESSMENT DISTRICTS VS MELLO-ROOS 1982 ACT COMMUNITY FACILITIES DISTRICTS. 0 Allowable uses of Assessment Laws W � � C =Capital ImprovementsLE 4 a a a x M=Operation and Maintenance x =C+M g a yg C74] as 47 M C9 in a QW l'4 CL 'In 0 5 a (n -K t-- TL «Improvement Act of 1911 . . . . . . . . . . . . . . C X C C C C C X C C C C C C C X C •Municipal Improvement A,.I of 1913 . . . . . . . C C C C C C C C C C C C G C C C C •Improvement Bond Act of 1915 . . . . . .. . . . . C C C C C C C C C C C C C C C C G Benefit Assessment Act of 1982 . . . . .. . . . . X M X •Mello-Roos Community Facilities Act of 1982 . . C C C X C C C C C C C C C X X C X• X C Landscaping & Lighting Act of 1972 X X X X X Vehicle Parking District Law of 1943 . . . . . , . C Pedestrian Mall Law of 1960 . . . . ... . . . . . . C Map Act Areas of Benefit C C C C C Geologic Hazard Abatement District . . . . . . . . X County Service Area Law . . . . . . . . . . . . . . M M M X X X M M Street Lighting Act of 1919 . . . . . . . . . . . . . M Street Lighting Act of 1931 . . ... . . . . . . . . . M Municipal Lighting Maintenance Act of 1927. . . M 22 Resolution 20304 Page 30 ' DISTRICT APPLICATION CITY OF PALM SPRINGS Special Assessment and Mello-Roos District Community Facilities District Public Finance Program Instructions: 1. Please complete the following Sections in To be Completed by City the spaces provided. 2. Attach additional sheets ifneo:ssary. County/DistrictAccountiagNo. 3. Artach S5,000 non-refundable application fee. A- Applicant Information Date Application Fee Received Applicant Name Name of Civil Engineer forProiect to Dot Relationship to Landowner Name Mailing Address Contact ' Address Contact_ Title Phone C Phone ( B. Landowner Information Preferred Proceedings (Check) Landowner Name Improvement Act of 1911 Mailing Address Improvement AM of 1913/15 Mello-Roos Community Facilities Act Contact Undecided Titic Explanation Phone Project Land Use Summary(Le.,number of units/acres by land use category) Name of Project Provide map identifying zoning tide or ordinance number_ Resolution 20304 Page 31 Additional Project Information 1. City planning approvals (subdivision approvals received to date including processing numbers, dazes of approval, current processing status and development agreement refcrence,if aay). 2 Previous names under which:d s.project has been known or processed by the City (list names and dates). 3. Improvements or fac-dities proposed for assessment district or community facilities district financing. (Provide a cost breakdown, map and construction timetable for each facility or improvement proposed.) 1 4_ All epsting and proposed taxes, assessments, liens or other secured interests on all property wiihin the proposed district. (Provide a copy of recent property tax bt7L) 5. Fstimaied property value-to-liea ratio including the value of public improvements to be financed (to be documented by letter from NW appraiser or other qualified party). 6. Prior czgnrieacr developer/landowner pas had with assessment and/or community facilities district fmaneutg. 35 -2- Resolutiou 20304 Page 32 7. Other land development ventures by landowner and/or developer in the City of Riverside and is California within the last&e;years(include location,land use summary, period of construction,err;) Otber District ForTnation(Financing Information 1. Projeces need for assessment and/or community facilities district financing_ 2. Public entities anticipared to own, operate or maintain facilities or improvements proposed. ' 3. Surrounding property owaers which may be affected by or be included in the proposed district financings and percentage of rota( acreage owned by applicant (Attach a map identifying their properly locations, affected facilities, and evidence indicating support for the proposed district financing.) Miscellaneous 1. Indicate whether as application for assessmenr and/or community facilities district financing has ever been previously denied by the City Cauucl for this property. If so, explain the circumstances and reasons. 2 Indicate whether the landowner/developer and/or joint venture participant has ever been patty to an abandoned, dcfaulicd and/or court challenged assessment or community facilities district financing. If so,state when,where,issue size,circumstances and reasons. 3q -3- Resolution 20304 Page 33 1 3. Do you foresee any unusual requirements, problems, unique opportunities, etc, rhar may east is the reqursted financing of the project? 4. Provide recent finaticial statements of laudowner, developer, joint venture, etc, or provide Iead bankcr/leader references or other information demonstrating past financial performance. Submitted By. Firm Name Title ' Darc Signature AYO -a- Resolution 20304 Page 34 NOTICE OF (MELLO—ROOS CFD) SPECIAL TAX LIEN REGULATIONS Section 53340.2 of the Government Code requires: (a) The legislative body levying the special tax shall designate an office, department, or bureau of the local agency which shall be responsible for annually preparing the current roll of special tax levy obligations by assessor's parcel number on nonexempt property within the district and which will be responsible for estimating future special tax levies. The designated office, department, or bureau shall be the same office, department, or bureau that prepares the "NOTICE OF ASSESSMENT" required by Section 53754 . If notice is required under both this section and Section 53754, the notices shall„ to the extent feasible, be combined into a single notice document. The designated office, department, or bureau shall establish procedures to promptly respond to inquiries concerning current and future estimated tax liability. Neither the designated office, department, or bureau, nor the legislative body, shall be liable if any estimate of future tax liability is inaccurate, nor for any failure of any seller to request a Notice of Special Tax or to provide the notice to a buyer. (b) For purposes of enabling sellers of real property subject to the levy of special taxes to satisfy the notice requirements of subdivision (b) of Section 1102. 6 of the Civil Code, the designated office, department, or bureau shall furnish a Notice of Special Tax to any individual requesting the notice or any owner of property subject to a special tax levied by the local agency within five working days of receiving a request for such notice. The local agency may charge a reasonable fee for this service not to exceed ten dollars (c) The notice shall contain the heading "NOTICE OF SPECIAL TAX" in type no smaller than 8-point type, and shall be in substantially the following form. The form may be modified as needed to clearly and accurately describe the tax structure and other characteristics of districts created before January 1, 1993, or to clearly and accurately consolidate information about the tax structure and other characteristics of two or more districts that levy or are authorized to levy special taxes with respect to the lot, parcel, or unit. The notice shall be completed by the designated office, department, or bureau except for the signatures and date of signing: ' EXHIBIT 66B-1" Resolution 20304 Page 35 NOTICE OF (MELLO-ROOS CFD) SPECIAL, TAX DISCLOSURE FORM COMMUNITY FACILITIES DISTRICT NO. COUNTY OF RIVERSIDE, CALIFORNIA TO: THE PROSPECTIVE PURCHASER OF THE REAL PROPERTY KNOWN AS: THIS IS A NOTIFICATION TO YOU PRIOR TO YOUR PURCHASING THIS PROPERTY. (1) This property is subject to a special tax, which is in addition to the regular property taxes and any other charges and benefit assessments on the parcel. This special tax may not be imposed on all parcels within the city or county where the property is located. If you fail to pay this tax when due each year, the property may be foreclosed upon and sold. The tax is used to provide public facilities or services that are likely to particularly benefit the property. YOU SHOULD TAKE THIS TAX AND THE BENEFITS FROM THE PUBLIC FACILITIES AND SERVICES FOR WHICH IT PAYS INTO ACCOUNT IN DECIDING WHETHER TO BUY THIS PROPERTY. (2) The maximum special tax which may be levied against this parcel to pay for public facilities is $ during the _- tax year. This amount will increase by percent per year after that (if applicable) . The special tax will be levied each year until all of the authorized facilities are built and all special tax bonds are repaid, but in any case not after the -— tax year. An additional special tax will be used to pay for ongoing services, if applicable. The maximum amount of this tax is dollars ($ ) during the - tax year. This amount may increase by , if applicable, and may be levied until the -_ tax year (or forever, as applicable) . (3) The authorized facilities which are being paid for by the special taxes, and by the money received from the sale of bonds which are being repaid by the special taxes, are: (list) These facilities may not yet have all been constructed or acquired and it is possible that some may never be constructed or acquired. In addition, the special taxes may be used to pay for costs of the following services: (list) YOU MAY OBTAIN A COPY OF THE RESOLUTION OF FORMATION WHICH AUTHORIZED CREATION OF THE COMMUNITY FACILITIES DISTRICT, AND WHICH SPECIFIES MORE PRECISELY HOW THE SPECIAL TAX IS APPORTIONED AND HOW THE PROCEEDS OF THE TAX WILL BE USED, FROM THE (name of jurisdiction) BY CALLING (telephone number) . THERE MAY BE A CHARGE FOR THIS DOCUMENT NOT TO EXCEED THE ESTIMATED REASONABLE COST OF PROVIDING THE DOCUMENT. I (WE) ACKNOWLEDGE THAT I (WE) HAVE RECEIVED A COPY OF THIS NOTICE. I (WE) UNDERSTAND THAT I (WE) MAY TERMINATE THE CONTRACT TO PURCHASE OR DEPOSIT RECEIPT AFTER RECEIVING THIS NOTICE FROM THE OWNER OR AGENT SELLING THE PROPERTY. THE CONTRACT MAY BE TERMINATED WITHIN THREE DAYS IF THE NOTICE WAS RECEIVED IN PERSON OR WITHIN FIVE DAYS AFTER IT WAS DEPOSITED IN THE MAIL BY GIVING WRITTEN NOTICE OF THAT TERMINATION TO THE OWNER OR AGENT SELLING THE PROPERTY. DATE: ' EXHIBIT "B-211