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HomeMy WebLinkAbout21402 - RESOLUTIONS - 9/7/2005 RESOLUTION NO. 21402 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, DECLARING ITS INTENTION TO ESTABLISH COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PUBLIC SAFETY SERVICES) AND TO AUTHORIZE THE LEVY OF A SPECIAL TAX THEREIN TO FINANCE CERTAIN SERVICES. WHEREAS, the CITY COUNCIL of the CITY OF PALM SPRINGS, CALIFORNIA, (the "City Council'), has received a petition proposing to form a community facilities district from property owners owning more than ten percent (10%) of the property proposed to be included in the community facilities district and the City Council desires to initiate proceedings to create a community facilities district pursuant to the terms and provisions of the "Mello-Roos Community Facilities Act of 1982", being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the "Act') for the purpose of financing police services, fire protection and suppression services, and life safety services. This community facilities district shall hereinafter be referred to as City of Palm Springs Community Facilities District No. 2005-1 (Public Safety Services) (the "District'); and, WHEREAS, this City Council is now required to proceed to adopt its Resolution of Intention to initiate the proceedings for the establishment of such District, to set forth the boundaries for such District, to indicate the type of public services to be financed by such District, to indicate a rate and method of apportionment of special taxes proposed to be levied sufficient to finance such services, to set a time and place for a public hearing relating to the establishment of such District. WHEREAS, a map of such District has been submitted showing the boundaries of the territory proposed to be included in the District which territory includes the properties and parcels of land proposed to be subject to the levy of a special tax by the District THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DOES HEREBY RESOLVE AS FOLLOWS: SECTION 1. Recitals. The above recitals are all true and correct. SECTION 2. Initiation of Proceedings. These proceedings are initiated by this City Council pursuant to the provisions of the Act. SECTION 3. Boundaries of District. It is the intention of this City Council to establish the District pursuant to the provisions of the Act, and to determine the boundaries and parcels on which special taxes may be levied to finance certain services. A description of the boundaries of the territory proposed for inclusion in Resolution No. 21402 Page 2 the District including properties and parcels of land proposed to be subject to the levy of a special tax by the District is as shown on the boundary map designated as "PROPOSED BOUNDARIES OF CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO, 2005-1 (PUBLIC SAFETY SERVICES), attached hereto as Exhibit "A" and hereby incorporated by reference. SECTION 4. Name of District. The proposed community facilities district shall be known and designated as "City of Palm Springs Community Facilities District No. 2005-1 (Public Safety Services)." SECTION 5. Description of Services. It is the intention of this City Council to finance certain services that are in addition to those provided in or required for the territory within the District and will not be replacing services already available. A general description of the services to be provided is as follows: Police services, fire protection and suppression services, and life safety services (the "Services") of the City of Palm Springs required to sustain the service delivery capability for emergency and non- emergency services to new growth areas of the City of Palm Springs, including but not limited to, equipment, vehicles, ambulances and paramedics, fire apparatus, services, supplies and personnel; provided, however, that any increases in special taxes for costs related to employee wages and benefits shall be limited as provided in the Rate and Method of Apportionment of the Special Taxes to fund such Services. SECTION 6. Special Tax. It is hereby further proposed that, except where funds are otherwise available, a special tax sufficient to pay for such services and related incidental expenses authorized by the Act, secured by recordation of a continuing lien against all non-exempt real property in the District, will be levied annually within the boundaries of the District. Under no circumstances will the special tax authorized to be levied within the District be increased as a consequence of delinquency or default by the owner of any other parcel or parcels used for private residential purposes and located within the District by more than 10 percent. For further particulars as to the rate and method of apportionment of the special tax proposed to be levied within the District, reference is made to the attached and incorporated Exhibit "B", which sets forth in sufficient detail the method of apportionment to allow each landowner or resident within the District to clearly estimate the maximum amount that such person will have to pay for such services. The special taxes herein authorized, to the extent possible, shall be collected in the same manner as ad valorem property taxes and shall be subject to the same penalties, procedure, sale and lien priority in any case of delinquency as Resolution No. 21402 Page 3 applicable for ad valorem taxes. Any special taxes that may not be collected on the County tax roll shall be collected through a direct billing procedure by the j Treasurer. SECTION 7. Public Hearing. Notice is given that on the 19th day of October, 2005, at the hour of 6 o'clock p.m., in the regular meeting place of the City Council being the Council Chambers, located at 3200 E. Tahquitz Canyon Way, Palm Springs, California 92262, a public hearing will be held where this City Council will consider the establishment of the proposed District, the proposed rate and method of apportionment of the special taxes proposed to be levied, and all other matters as set forth in this resolution of intention. At the above-mentioned time and place for public hearing any persons interested, including taxpayers and property owners may appear and be heard. The testimony of all interested persons for or against the establishment of the District, the extent of the District, or the furnishing of the services, will be heard and considered. Any protests may be made orally or in writing. However, any protests pertaining to the regularity or sufficiency of the proceedings shall be in writing and clearly set forth the irregularities and defects to which the objection is made. All written protests shall be filed with the City Clerk of the City Council on or before the time fixed for the public hearing. Written protests may be withdrawn in writing at any time before the conclusion of the public hearing. e If a written majority protest against the establishment of the District is filed, the proceedings shall be abandoned. If such majority protest is limited to certain services or portions of the special tax, those services or that tax shall be eliminated by the City Council. SECTION 8. Election. If, following the public hearing described in the Section above, the City Council determines to establish the District and proposes to levy a special tax within the District, the City Council shall then submit the levy of the special taxes to the qualified electors of the District. If at least twelve (12) persons, who need not necessarily be the same twelve (12) persons, have been registered to vote within the District for each of the ninety (90) days preceding the close of the public hearing, the vote shall be by registered voters of the District, with each voter having one (1) vote. Otherwise, the vote shall be by the landowners of the District who were the owners of record at the close of the subject hearing, with each landowners or the authorized representative thereof, having one (1) vote for each acre or portion of an acre of land owned within the District. The elections shall be conducted by the City Clerk, and shall be held on a date selected by the City Council in conformance with the provisions of Section 53326 of the California Government Code and pursuant to the provisions of the California Elections Code governing elections of cities, insofar as they may be applicable, and pursuant to said Section 53326 the ballots for the election shall be distributed to the qualified electors of the District by mail with return postage prepaid or by Resolution No. 21402 Page 4 personal service, and the special elections shall be conducted as a mail ballot , election. A successful election relating to the special tax authorization shall, as applicable, establish and/or change the appropriations limit as authorized by Article XIIIB of the California Constitution as it is applicable to this District. SECTION 9. Notice. Notice of the time and place of the public hearing shall be given by the City Clerk by causing a Notice of Public Hearing to be published in the legally designated newspaper of general circulation, such publication pursuant to Section 6061 of the Government Code, with such publication to be completed at least seven (7) days prior to the date set for the public hearing. In addition, notice of the time and place of said hearing shall also be given by first-class mail to each registered voter and to each landowner within the proposed District as prescribed by Section 53322.4 of said Code. Said notice shall be published at least seven (7) days and mailed at least fifteen (15) days before the date of the hearing, and shall contain the information required by said Section 53322. SECTION 10. Exempt Properties. Pursuant to Section 53340 of the California Government Code, properties of entities of the state, federal, and local governments not subject to a leasehold interest shall be exempt from the levy of special taxes for the financing of the Services of the proposed District. SECTION 11. Necessity. The City Council finds that the proposed public services , described in Section 5 hereof are necessary to meet increased demands placed upon the City as a result of new development occurring within the boundaries of the proposed District. SECTION 12. Annexation of Territory. Other property within the boundaries of the City may be annexed into the District upon the condition that parcels within that territory may be annexed only with the unanimous approval of the owner or owners of each parcel at the time that parcel or those parcels are annexed. ADOPTED this 7th day of September, 2005. David H. Ready, City ger ATTEST: ir �� es Thompson, City Clerk , I i I CERTIFICATION I STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. j CITY OF PALM SPRINGS ) 1, JAMES THOMPSON, City Clerk of the City of Palm Springs, hereby certify that Resolution No. 21402 is a full, true and correct copy, and was duly adopted at a regular meeting of the City Council of the City of Palm Springs on September 7, 2005, by the following vote: AYES: Members Foat, Mills, Pougnet NOES: Mayor Pro Tern McCulloch ABSENT: Mayor Oden ABSTAIN: None ��r nes Thompson, City Clerk ty of Palm Springs, California i SHEET 1 OF 7 SITE 2 SITE 1 t x x S7E 5 MAP OF PROPOSED BOUNDARIES OF RAN SITE 6 COMMUNITY FACILITIES DISTRICT NO. 2005-1 sTTe T o A. x "A. TT � (PUBLIC SAFETY SERVICES)' X . 1 � TAGNEVAI OR COUNTY OF RIVERSIDE STATE OF CALIFORNIA rAxuvrz cw �� � n y }i $ E ME DOTE A£ S FILED IN THE-OFFICE OF WE CITY CLERK OF THE CITY OF PAW SPRINGS THIS_ OAY OF_ COOS SITE x 8� LUr SCfAAE�9 P. �(� `"V� LERAAO 1 HEREBY CERPFY THAT THE MOPIN MAP SHOWING PROPOSES BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO.2005-1 (PUBLIC SAFETY SERVICES),COUNTY OF RHvERSOE STATE SHE 3 }' � OF CAUFORNIA,WAS API By WE CITY COUNCIL OF THE CITY OF PALM SPINNGR AT AKK F.ATRA DR A REGULAR MEEPNG THEREOF.HELD ON THE DAY OF g 2005,BY ITS RESOLUTION NO VICINITY MAP $ SITE 1 26 25 25 30 CITY CLERK CITY OF PAIN SPRINGS m 35 36 36 31 X RILED THIS DAY OF_ 2005. AT THE HOUR OF O'UOCK—M.IN WE BOOK—OF MAPS OF ASSESSMENT AND COMMUNITY FACIUR ES DISTRICTS,PAGE AND AS INSTRUMENT NO. IN WE OFFICE S OF WE COUNTY RECORDER IN WE COUNTY OF RIVERSIDE.STATE OF CALIFORNIA, fi COUNTY RECORDER D COUNTY OF RIVERSIDE STATE OF CALIFORNIA THE LINES AND DIMENSIONS OF EACH LOT OR PARCEL SHORN ON THIS MAP SHALL BE THOSE LINES AND DIMENSONS AS SHONN ON WE RIVERSIDE COUNTY ASSESSORS MAPS FOR THOSE PARCELS LISTED WE RIVERSIDE COUNTY ASSESSORS MAPS SHALL GOVERN FOR ALL DETAILS CONCERNING THE LINES AND DIMENSIONS OF SUCH LOTS OR PARCELS Q I LEGEND CFD BOUNDARY w (R O Oj ASSESSMENT NUMBER z 2 ED DO ASNT. ASSESSORS ENE I TRACT NO PARCEL NO. N0. NO. 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PARCEL NO NO NO D1 -40 512-290-001 TO 04a 5 Eo oso O 41 - ]5 512-300-032 TO 065 (/J >61]2 CORTE AMORAMuniFinancial Z13G6 Tu Won.n 53 5251 50 49 48 O 46DSULMam I10Phoneul9 GL57-35fornh� Y2 Fax(951 Pfiane(95!) 56'2-H590 Fax(951) SE9-O510 I ACANTO DR. (05-0]]) .UNE 2005 ]`3 SHEET 4 OF 7 MAP OF PROPOSED BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PUBLIC SAFETY SERVICES) COUNTY OF RIVERSIDE STATE OF CALIFORPIIA l u SITE 4 soo zso' o' svo' \ m x 3 LEGEND C F 0. BOUNDARY ONEW ASSESSMENT NUMBER / D �PY�. BIRD CENTER DR,�O O R 11 �— ANSPR NNE O FA CEL NO NO Z� PJ LO 1 577-22o-am ut 2 sn-220-009 10 C� D 3 6A-220-015 R]7-250-002 5 57J-250-002 �� BE fi 6IJ-2S.-D17 2 I J R>J-250-.DC 4 < $ R TO fin-260-ms D O o 9 6]]-260-006 S IO 6]]-260-014 12 11 6T1-20-025 IZ 6]]-210-032 p 14 677-270-033 A CD O 14 13 0o MuniFinancial 2me 1.1. 1.fi.,11•,. 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A55E550PACEL NO O 511E 1RO P SCALE: 1' I50' NI 504R}OO NO NO T }2}6} _ m L z 504.}00-on ANOT FAFCELONO NO NOT N 512-190-001 2 512-190-002 IYIuniFinancial G LEGEND < o0 sit-196-aoa a 3 <6 Q 273d8 Vu Ind-Er. C FO BOUNDARY 5 52-,90-009 suite 1l0 6 512-190-026 Temecula CaLf.l.ie 02590-3861 > 5,2-s0-.A Photte (951) 507-2500 F..(951) 587-3510 ASSESSMENT NUMBER a 512-190-050 ,00• so' a' 10e' SCALE. t'=tDO (O$-OT!) ICNE 2005 SHEET 7 OF 7 O Of MAP OF PROPOSED BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO, 2005-1 SITE 9 (PUBLIC SAFETY SERVICES) w ESCOBA DR. COUNTY OF RIVERSIDE STATE OF CALIFORNIA 6 K Q Z O DO cl 2� oti m 0 m a D Of LEGEND a CFO. BOUNDARY - OI OAR5ESSMENT NUMBER O ASMT ASSESSOR'S SIZE TBACT O O O NO PAR(cL NO No NO. _ 1 s -MO-010 } 51n-I50-0020}510-150-0 9 }151< 4 s10-150-004 T T 5 510-150-01fi I\tll ArC)R. 0o MuniFinancial Z1555 re I.d-Cr- sull 110 vo• 15' o' im" - Temacule, Cellfornm 8 W-(1861 Phone(Y51)507-MOO Fax(951)559-MID SCALE 1"=150 .NNE 2005 Exhibit B CITY OF PALM SPRINGS I COMMUNITY FACILITIES DISTRICT NO. 2005.1 i (PUBLIC SAFETY SERVICES) RATE AND METHOD OF APPORTIONMENT I A Special Tax of Community Facilities District No. 2005-1 (Public Safety Services) of the City of j Palm Springs (the "District") shall be levied on all Assessor's Parcels in the District and collected each Fiscal Year commencing in Fiscal Year 2006-07 in an amount determined by the City through the application of the rate and method of apportionment of the Special Tax set forth below. All of the real property in the District, unless exempted by law or by the provisions hereof, shall be taxed for the purposes,to the extent and in the manner herein provided. A. DEFINITIONS The terms hereinafter set forth have the following meanings: "Acre or Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final subdivision map, other final map, other parcel map, other condominiturr plan, or functionally equivalent map or instrument recorded in the Office of the County Recorder. The square footage of an Assessor's Parcel is equal to the Acreage multiplied by 43,560. "Act" means the Mello-Roos Community Facilities Act of 1982, being Chapter 2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of California, as amended, which authorizes the establishment of the District to finance: a) police protection services, and b) fire protection and suppression services, and life safety services including but not limited to ambulance and paramedic services. "Administrative Expenses" means the actual or estimated costs incurred by the City as administrator of the District to determine, levy and collect the Special Taxes, including the proportionate amount of the salaries and benefits of City employees whose duties are directly related to administration of the District and the fees of consultants, legal counsel,the costs of collecting installments of the Special Taxes upon the general tax rolls, preparation of required reports; and any other costs required to administer the District as determined by the City. "Annual Escalation Factor" means the greater of the increase in the annual percentage change of the All Urban Consumers Consumer Price Index (CPI) or the percent increase of salaries and benefits for public safety employees as stated in the Memorandum of Understanding for the fiscal year of the Special Tax. The annual CPI used shall be for the area of Los Angeles-Riverside-Orange County, CA as reflected in the then-current April update. The annual CPI used shall be as determned by the United States Department of Labor, Bureau of Labor Statistics, and may be obtained through the California Division of Labor Statistics and Research (www.dir.ca.gov/dlsr). If the foregoing index is not available, the CFD Administrator shall select a reasonably comparable index. S pte 7,2005 1 City ofpdmSpnngs Cbmmn� yFaaitieDistndNa 2005-1 (Pula'u Safety Sa E) Exhibit B "Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned assessor's parcel number. ' "Assessor's Parcel Map" means an official map of the Assessor of the County designating parcels by assessor's parcel number. "Base Year" means Fiscal Year ending June 30,2007. "City" means the City of Palm Springs. "Council" means the City Council of the City of Palm Springs, acting as the legislative body of the District. "County" means the County of Riverside, California. "Developed Multi-Family Residence" means all Assessor's Parcels of Developed Property for which a building permit has been issued for purposes of constructing a residential structure consisting of two or more residential units that share common walls, including, but not limited to, duplexes, triplexes, town homes, condominiums, and apartment units. "Developed Property" means all Taxable Property, exclusive of Property Owner Association Property, Non-Residential Property, or Public Property, for which a building permit was issued after January 1, 2006 and prior to May 1st preceding the Fiscal Year in , which the Special Tax is being levied. "Developed Single-Family Residence" means all Assessors' Parcels of Developed Property for which a building permit(s) has been issued for purposes of constructing one single-family residential dwelling unit. "District Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes. "District" means Community Facilities District No. 2005-1 (Public Safety Services) of the City of Palm Springs. "Entitled Property" means an Assessor's Parcel and/or Lot in the District, which has a Final Map recorded prior to January 1st preceding the Fiscal Year in which the Special Tax is being levied, but for which no building permit has been issued prior to the May V preceding the Fiscal Year in which the Special Tax is being levied. The term "Entitled Property' shall apply only to Assessors' Parcels and/or Lots, which have been subdivided for the purpose of residential development, excluding any Assessor's Parcel that is designated as a remainder parcel determined by final documents and/or maps available to the District Administrator. "Final Map" means an Assessor's Parcel Map, a final subdivision map, other parcel map, ' other final map, other condominium plan, or functionally equivalent map that has been recorded in the Office of the County Recorder. Sepodxr7, 2005 2 Cky Palm Sprirr3s Caivrsrraiy Fact a District Na 2005-1 (Pu&'ic Safety Seri) Exhibit B "Fiscal Year" means the period starting July 1 and ending on the following June 30. ' "Land Use Class" means any of the classes listed in Table 1. "Lot" means property within a recorded Final Map identified by a lot munber for which a building permit has been issued or maybe issued. "Maximrun Special Tax" means the maximum Special Tax, determined in accordance with Section C below that can be levied in the District in any Fiscal Year on any Assessor's Parcel. "Non-Residential Property" means all Assessors' Parcels for which a building permit(s) has been issued for a non-residential use and does not contain any residential units as defined under Developed Single Family Residence or Developed Multi-Family Residence. "Property Owner Association Properly" means any property within the boundaries of the District that is owned by, or irrevocably dedicated as indicated in an instrument recorded with the County Recorder to a property owner association, including any master or sub- association. "Proportionately" means in a manner such that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Assessor's Parcels within each Land Use Class. "Public Property" means any property within the boundaries of the District that is, at the time of the District formation or at the time of an annexation, expected to be used for rights-of-way, parks, schools or any other public purpose and is owned by or irrevocably offered for dedication to the federal government, the State,the County,the City or any other public agency. "Public Safety Service Costs" means the estimated and reasonable costs of providing police services and fire protection and suppression services and life safety services, including but not limited to (i) the costs of contracting services, (ir) equipment, vehicles, arnbtilances and paramedics, fire apparatus, supplies, (in) the salaries and benefits of City staff that directly provide police services and fire protection and suppression services and life safety services, respectively, and (iv) City overhead costs associated with providing such services within the District. On each July 1 following the Base Year the increases attributed to salaries and benefits shall be calculated and limited to the increase based on the Annual Escalation Factor. The Special Tax provides only partial funding for police, fire and life safety services. "Special Tax" means the Special Tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax Requirement, and shall include Special Taxes levied or to be levied under Sections C and D, below. "Special Tax Requirement" means that amount required in any Fiscal Year for the District to: (i) pay for Public Safety Service Costs; (ir) pay reasonable Administrative Expenses; (in) pay any amounts required to establish or replenish any reserve funds; and (iv) ' pay for reasonably anticipated delinquent Special Taxes based on the delinquency rate for SeporAr7,2005 3 City cfPalmSprings CiemmmtyFaada us Disind Na 2005-1 (PuNk Safety Sereis) Exhibit B Special Taxes levied in the previous Fiscal Year, less any surplus of funds available from the previous Fiscal Year's Special Tax levy. ' "State" means the State of California. "Taxable Property" means all of the Assessor's Parcels within the boundaries of the District and any future annexation to the District that are not exempt from the Special Tax pursuant to law or as defined herein. "Tax-Exempt Property" means an Assessor's Parcel not subject to the Special Tax. Tax- Exempt Property includes: (i) Public Property, (ir) Property Owner Association Property, (iii) Non-Residential Property, and (iv) property designated by the City or District Administrator as Tax-Exempt Property. "Undeveloped Property" means,for each Fiscal Year, all Assessor's Parcels of Taxable Property not classified as Developed Property or Entitled Property, including an Assessor's Parcel that is designated as a remainder parcel and is not identified as potential Public Property by any final documents and/or maps available to the District Administrator. "Urut" means any separate residential dwelling unit in which a person or persons may live, which comprises an independent facility capable of conveyance separate from adjacent residential dwelling units and is not considered to be for commercial or industrial use. B. ASSIGNMENT TO LAND USE CATEGORIES Each Fiscal Year using the definitions above, all Taxable Property within the District shall be classified as Developed Property, Entitled Property, or Undeveloped Property. Developed Property shall be further classified as Developed Single-Family Residence or Developed Multi-Family Residence. Commencing with the Base Year and for each subsequent Fiscal Year, all Taxable Property shall be subject to Special Taxes pursuant to Sections C and D below. C. MAXIMUM SPECIAL TAX RATE 1. Developed Property TABLE 1 Maximum Special Tax for Developed Property Community Facilities District No.2005-1 (Public Safety Services) Maximum Land Use Description Special Tax Class P Per Unit 1 Developed Single-Family $350 per Unit Residence 2 Developed Multi-Family $295 per Unit Residence , Septe,r 7,2005 4 CuygrPalmSpriw Curran ityFacilitieDius Na 2005-1 (Public Safely Smias) Exhibit B On each July 1 following the Base Year (i.e.,July 1, 2007),the Maximmn Special Tax Rates in Table 1 shall be increased in accordance with the Annual Escalation Factor. Once the Maximum Special Tax Per Unit is equal to $500 per Unit, no further Annual Escalation Factor shall be applied and the Maximum Special Tax Per Unit shall not exceed$500. 2. Entitled Property TABLE 2 Maximum Special Tax for Entitled Properly Community Facilities District No. 2005-1 (Public Safety Services) Maximum Land Use Description Special Tax Class Per Lot 3 Entitled Property $100 per Lot I I No Annual Escalation Factor shall be applied to the Maximum Special Tax Per Lot for Entitled Property. 3. Undeveloped Property Undeveloped Property will be assigned a Maximum Special Tax Rate of $500 per acre or portion thereof, with a minimum rate of$100 for Undeveloped Property less than or equal to one-forth (1/4) of an Acre as described in Table 3. TABLE 3 Maximum Special Tax for Undeveloped Property Community Facilities District No. 2005-1 (Public Safety$ervices) � I I Maximum Land Use Description Special Tax Class Per Parcel/Acre 4 Undeveloped Property $100 per =1/4 Acre Assessors Parcel 5 Undeveloped Property $500 per Acre >1/4 Acre ' No Annual Escalation Factor shall be applied to the Maximum Special Tax Per Parcel/Acre for Undeveloped Property. S,pzrder7, 2005 5 C1'tyqf'PalmSp w Q»mzwyFacditieDis Na2005-1 (Nuic safety swucs) Exhibit B 4. Tax-Exempt Property No Special Tax shall be levied on Tax-Exempt Property. 5. Multiple Land Use Classes In some instances an Assessor's Parcel may contain more than one Land Use Class. The Maxunum Special Tax levied on an Assessor's Parcel shall be the sum of the Maximurn Special Tax levies that can be imposed on all Land Use Classes located on that Assessor's Parcel. D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX Commencing with Fiscal Year 2006-07, and for each subsequent Fiscal Year, the District Administrator shall calculate the Special Tax Requirement based on the definitions in Section A and levy the Special Tax as follows until the amount of the Special Tax levied equals the Special Tax Requirement.First,the Special Tax shall be levied each Fiscal Year on each Assessor's Parcel of Developed Property Proportionately between Developed Single- Family Residence and Developed Multi-Family Residence up to 100% of the applicable Maximum Special Tax. Second, if the Special Tax Requirement has not been satisfied by the first step, then the Special Tax shall be levied each Fiscal Year on each Assessor's Parcel of Entitled Property up to 100% of the applicable Maximum Special Tax for Entitled Property. Lastly, if the first two steps have not satisfied the Special Tax Requirement,then the Special Tax shall be levied each Fiscal Year on each Assessor's Parcel of Undeveloped Property up to 100% of the applicable Maxirnurn Special Tax for Undeveloped Property. E. APPEALS Any taxpayer that believes that the amount of the Special Tax assigned to an Assessor's Parcel is in error may file a written notice with the District Administrator appealing the levy of the Special Tax. This notice is required to be filed with the District Administrator during the Fiscal Year the error is believed to have occurred. The District Administrator or designee will then promptly review the appeal and, if necessary, meet with the taxpayer. If the District Administrator verifies that the tax should be changed the Special Tax levy shall be corrected and, if applicable in any case, a refund shall be granted. F. EXEMPTIONS 1. Residential Property Residential Properties which annually meet one or more of the following standards shall be exempt from payment of the Special Tax: a. A Residential Property consisting of one or two person(s) earning $15,300 or less gross income per year, upon complying with procedures to establish such exemption, or SepwrAr7,2005 6 Giy cfPalmSpnw GmnaztyFaalitzaDistnctNa 2005-1 (Pu&'ze Safety SmimJ Exhibit B b. A Residential Property consisting of three persons earning $17,900 or less gross income per year, upon complying with procedures to establish such exemption, or C. A Residential Property which qualifies for either the Low Income Rate Assistance (LIRA) exemption for electrical or gas services or the Lifeline exemption for telephone services. The City is authorized and directed to promulgate administrative rules and procedures for verification of eligibility for the exemptions referred to in section F. G. MANNER OF COLLECTION Special Tax as levied pursuant to Section D above shall be collected in the same manner and at the same time as ordinary ad w1orem properly taxes; provided, however, that the District Administrator may directly bill the Special Tax, may collect Special Taxes at a different time or in a different mariner if necessary to meet the financial obligations of the District or as otherwise determined appropriate by the District Admn-iistrator, IH. TERM OF SPECIAL TAX Every five years after the establishment of the District, the City Council may reexamine, if deemed necessary by City Council, the necessity of the continuance of the Special Tax through the preparation of a Fiscal Impact Analysis, otherwise the Special Tax shall be levied in perpetuity. Sepor&r7,2005 7 ayq Aa—ImSpr* QmnvjtyFacilitzffDist Na 2005-1 (PuHzc Safety Smza?5�