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HomeMy WebLinkAbout10/17/2007 - STAFF REPORTS - 1.E. oFppLMsp� 'y CITY OF PALM SPRINGS N ADDENDUM REPORT � ~poAepRnrto ra'� ,Foa •P CITY CLERKS DEPARTMENT James Thompson, City Clerk TO: Mayor and Members of the City Council David H. Ready, City Manager FROM: James Thompson, City Clerk DATE: October 17, 2007 SUBJECT: Public Hearing Item 1.E. Community Facilities District No. 2007-1 Due to unresolved issues between the Allottee property owner and the proposed Developer, the property owner of Tract 33623 has requested not to be included in the proposed Community Facilities District at this time. Staff recommends the City Council amend the boundary map, and remove Tract 33623 from the District. This Tract can later be annexed into the district at an appropriate time. Staff has prepared an additional resolution to amend the boundary map titled "A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, AMENDING THE BOUNDARY MAP ADOPTED BY RESOLUTION NO. 22034, SHOWING THE TERRITORY PROPOSED FOR INCLUSION IN THE PROPOSED COMMUNITY FACILITIES DISTRICT NO. 2007-1 (PUBLIC SAFETY SERVICES); AND SUBSTITUTING AMENDED BOUNDARY MAP FOR THE ORIGINAL BOUNDARY MAP IN THE RESOLUTION OF INTENTION AND RESOLUTION NO. 22034," along with a revised Community Facilities District Report which eliminates Tract 33623. The City Council should consider and adopt the boundary amendment resolution prior to the formation of the district. The Resolution of Formation remains as indicated in your original staff report. A revised resolution Calling the Election eliminating Tract 33623 and the related ballot. After the public hearing is conducted and the special election held, staff has prepared a revised resolution Declaring the Results of the Special Election eliminating Tract 33623. The proposed ordinance for introduction remains as indicated in your original staff report. � L . RESOLUTION NO. RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA,AMENDING THE BOUNDARY MAP ADOPTED BY RESOLUTION NO. 22034, SHOWING THE TERRITORY PROPOSED FOR INCLUSION IN PROPOSED COMMUNITY FACILITIES DISTRICT NO.2007-1 (PUBLIC SAFETY SERVICES); AND SUBSTITUTING AMENDED BOUNDARY MAP FOR THE ORIGINAL BOUNDARY MAP IN THE RESOLUTION OF INTENTION AND RESOLUTION NO.22034. WHEREAS,the City Council of the City of Palm Springs(the"City Council")approved Resolution No. 22034 on September 5, 2007, which adopted a boundary map (the "Original Map") showing the boundaries of the territory proposed for inclusion in the proposed Community Facilities District No. 2007-1 (Public Safety Services) (the "CFD"); and WHEREAS,the Original Map was incorporated in Resolution No.22034,and the Original Map was also incorporated in the Resolution of Intention, which declared the City Council's intention to establish the CFD and to authorize the levy of a special tax therein, as Exhibit "A"to such Resolution; and WHEREAS, the Original Map has been amended to correct certain discrepancies and to more accurately depict the location of the territory proposed for inclusion in the CFD (the "Amended Map"); and WI•IEREAS, a true and correct copy of the Amended Map is attached to this Resolution as Exhibit "A"and is incorporated herein by this reference; and WHEREAS,it is the intention of the City Council by this Resolution to adopt the Amended Map in place of the Original Map and more particularly,to substitute the Amended Map in the place of the Original Map in Resolution No. 22034 and in the Resolution of Intention as Exhibit "A"thereto, as if the Amended Map was adopted in both Resolutions at the time and date of their-original approval instead of the Original Map. NOW,THEREFORE,iT IS I•IEREBY RESOLVED DETERMINED AND ORDERED BY THE CITY COUNCIL OF TiIE CiTY OF PALM SPRINGS: SECTION I The above recitals are true and correct. SECTION 2 The Amended Map is hereby adopted and substituted for the Original Map. A certificate shall be endorsed on the Amended Map evidencing the date and adoption of this Resolution, and within ten (10)days after the adoption of this Resolution,such map shall be filed with the correct and proper endorsements thereon with the County Recorder. SECTION 3 The adoption of the Amended Map is to be given retroactive effect such that the Amended Map (and not the Original Map) will be considered to have been adopted in connection with Resolution No. 20234 and the Resolution of Intention, at the time,place and date at which such Resolutions were first adopted. SECTION 4 The City Clerk is directed to affix the Amended Map to Resolution No.22034 and the Resolution of Intention in place of the Original Map and place a reference on said Amended Map of this Resolution number. SECTION 5 This Resolution is effective immediately upon adoption by the City Council, t�otn"UTiOh� .MEhL�Iwlffyf�ein � aL►M U"J-4%-M 33 &9 3 The foregoing Resolution No. was passed and adopted by the City Council of the City of Palm Springs on the 17°i day of October, 2007, by the following vote: AXES: NOBS: ABSENT: ABSTAIN: Mayor,Ronald Oden City of Palm Springs Attest: City Clerk, James Thompson City of Palm Springs EXHIBIT A BOUNDARY MAP AMENDED BOUNDARY MAP TO THE sr-r r of r MAP OF PROPOSED BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO.2007-1 (PUBLIC SAFETY S E RV ICES) GfF PAIIASmwr 0. .Y OF PN 10E swmar cua�atiu _ _ ..oisH w��ori� ��n.or.nowsaarw_e�n�xc.xc-z-s,���ar..icx _ su.�mart wknAwuxz���r vaa�o:.�w+xa-.i, i � ec+.er mF�xnuaw L; l EI .I $ V l E nsnaH�ttw �I � I= ® 3 •-t-`j`M1u'+�Jtl uerx.c...v�enamHrcam�-.cm v y � mnx�Fn�a� a � h9 FS e MunTinancial City of Palm Springs Community Facilities District No. 2007-1 (Public Safety Services) Community Facilities District Report a w a41F0 October 17, 2007 1 MuniFinancial Corpowe 99ko Office Localloiri 27368 Via Industia Anaheim, CA Oakland, CA Suite 110 Lancaster, CA Phoenix,AZ Temecula, CA 92590 Los Angeles Regional Office Sacramento, CA Tel: (951) 587-3500 Searrle,WA San Diego, CA Tel: (800) 755-IvIUNI (6864) Fax: (951) 587-3510 www.muni.com �'i.7h�In1ATG -rVpG,, 3.3fiZ 3 City of Palm Springs City Council Ronald Oden, Mayor Steve Pougnet, Mayor Pro tem Ginny Foat, Councilmember Mike McCulloch, Councilmember Chris Mills, Councilmember City Manager David Ready Finance Director Craig Graves rP A L.-IBLE OF CONTENTS PAGE INTRODUCTION ..............................................................................................................................1 A. Description of Services............................................................................................I B. Boundaries of the CFD 2 C. Cost Estimates For Services................. ........ ... ......................................................2 D. Rate and Method of Apportionment of Special Tax................................................2 E. General Terms and Conditions................................................................................2 F. Conclusion ............................................. ... ... ... .....................................................2 EXHIBIT A—DESCRIPTION OF CFD BOUNDARIES................. ... ... ........................................... A-1 Boundariesof the CFD ........................ .......................................................................A-1 BoundaryMap of the CFD ........................................ .. ...... ...................................... A-1 Siteof the CFD .......................................... .................................................................A-1 EXHIBIT B—COST ESTIMATES...................................................................................................B-1 CostEstimates...............................................................................................................B-1 Substitution of Services.................................................................. .............................B-1 EXI-11131T C-RATE AND METHOD OF APPORTTONMFNI. ..............................................................C-1 Introduction WHEREAS, the City Council of the City of Pahn Springs (hereinafter referred to as the "Agency" or "Legislative Body of the Local Agency"),in the State of California, did, pursuant to the terns and provisions of Chapter 2.5 of Part 1, of Division 2, of Tide 5 of the Govermnenr Code of the State of California, as amended (the "Act"), and specifically Section 53321-5 thereof, expressly order the filing of a written Community Facilities District Report (`Report") with the Agency for a proposed Community Facilities District, whicb Cornmunity Facilities Disttict shall be referred to as Community Facilities District No. 2007-1 (Public Safety Services), (hereinafter referred to as the "CFD"); and WHEREAS, the Report generally contains the following: ✓ A brief description of the police services, fire protection and suppression services, and life safety services (the "Setviccs") which are required to adequately meet the needs of the CFD and ✓ An estimate of the cosr of financing such Services, as defined below,including incidental expenses, determination of the amount of any Special Tax, collection of any Special Tax, and all other related costs as provided for in Section 53345.3 of the Act, and including all costs associated with die creation of the CFD, or costs otiierwisc incurred in order ro carry out the authorized purposes of the CFD; and ✓ The rate and method of apportionment of die Special Tax in sufficient detail to allow each property owner within the proposed CFD to calculate the Maximum Special Tax that may be levied against their property. For particulars, reference is nude to the Resolution of Intention as previously approved. All capitalized terms not defined herein are defined in the Rate and Method of Apportionment of Special Tax attached as "Appcndii A"- NOW THEREFORE MunTinancial, the appointed responsible firm direcred to prepare the Report,pursuant to the provisions of the Code, does hereby submit the following: A. DESCRIPTION OF- ✓^CRVICES Community Facilities District No. 2007-1 (Public Safety Scty ces) is being formed to provide additional police services, fire protection and suppression sctviccs, and life safety services authorized by the Act and associated with new development within the boundaries of die CFD. The following is a general desctpton of die Services to be financed by the CFD: Services New police services, fire prorecnion and suppression services, and life safety 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, sctviccs, supplies and personnel; provided, however, that any increases to special taxes for costs related to employee wages and benefits shall be limited as provided in the Rate and Method of Appottiomnent of die Special Taxes to fund such Servrces- Oclober 17, 2007 Pqu A-1 Ci f,of Palm Spriras Commmsi�i Facilities District No- 2007-1 (Public Safety Senmoj) a. HULINOARIES OF THE GFO The boundaries of the CFD include all properties and parcels on which a Special Tax may be levied to pay £or die costs and expenses of the authorized Services. The boundaries of the initial. CID is composed of a single development, generally located south of Saturnino Road, west of Avenida Caballeros, north of Fannon Road and east of Calle r l Segundo. As of the writing of this Report, the parcels within this single development are identified by the Riverside County Assessor's Office as Assessor's Pastel Numbers 508-600-004 and 508-600-006. The boundaries of the CFD arc described within Exhibir "A", and a reduced scale map entitled "Amended Boundary Map to the Map of Proposed Boundaries of Coixnnunity Facilities District No. 2007-1 (Public Safety Services)" is attached hereto and incorporated herein. A full-scale map will be recorded with the County of Riverside within 10 days after the October 17, 2007 public healing and special election has successfully occurred, and once recorded, a copy of dzis amended boundary map shall be placed on file in the Office of the City Clerk of dic City of Palm Springs- C. COST ESTIMATES FOR SERVICES The CFD is being formed to iTdtigaie the impact of providing the Services created by new dcvelopmenr within die CFD. Commencing with Fiscal Year 2008-09, and for each subsequent Fiscal Year, the CFD Administrator shall calculate the Special Tax Requirement based on the definitions located within Section A of the CFD's Rate and Method of Apportionment (die "RMA") and levy die Special Tax upon each Dwelling Unit of the Leasehold Interest (also known as the "possessory interest")- The Special Tax shall be levied each Fiscal Year upon the Leasehold Interest of each Assessor's Pascel of Developed Property Proportionately between Developed Single-Family Residential Dwelling Units and Developed Multi-Family Residential Dwelling Units up to 100% of the applicable Maximmm Special Tax. The Maximum Special Tax for the first fiscal year is as follows: (1) $362.24 per Dwelling Unit for Developed Seigle-Family Residences; and (2) $305.32 per Dwelling Unit for Developed Multi-Family Residences. On each July 1 following die Base Yeat (i.e., July 1, 2008), the Maxuiauni Special Tax Rates in Table 1 shall be increased in accordance with dic Annual Escalation Factor. Once the Maximum Special Tax per Dwelling Unit is equal to $500 per Dwelling Unit, no further Annual Escalation Factor shall be applied and the Maximum Special Tax per Dwelling Unit shall not exceed $500. For a more detailed cost estimate, please refer to Exhibit "B". D. RATE AND M=WLC 7 OF APPCIRTIUNMENT CIF' SPE,GIAL TAX The Rate and Method of Apportionment of the Special Tax allows each property owner within the CFD to estimate the annual amount that would be required for payment if a special tax were levied. For particulars of the rate and method of apportionment, please refer to Exhibit"C". E. GENERAL- TCRM5 ANn CONDITIONS The description of the Services, as set fordz herein, is general in natutc. The fuial natute of the Services will be determined upon the approval of the Services. F. OMNOL.USICrN Based on information provided by, and discussions with, the City and die property owners, die 0clabor 17, 2007 Page A-1 Cily ofPalnr Sb6nge Cavmwni y Paalitie,r Dishut No. 2007-1 (Public Safely Services) Services listed in this Deport are those that are necessary to meet increased demands placed on the City as a result of development occurring within the boundaries of the City of Palm Springs. Further, it is my opinion that the Special Tax Ratc and Method of Apportionment as set forth in "I xhibir C" is equitable and is not discriminatory or arbitrary and perinits a purchaser of properly subject to the Special Tax a fair means of determining his or her obligation. MuniFinaacial By: l Chris Fisher Principal Consultant October 17, 2007 PagoA-1 City ofPalnz Springs Co,vvwwzi�i Facilities Di v4aa No. 2007-1 (Public SafuDl Services) October 17, 2007 PageA-1 Ciy of Palnz Springs Covnrreunity.Facilities District No. 2007-1 Public Safety Semces) Exhibit A — Description of CFD Boundaries HOLINOARlEE OF rHE CF-D The exterior boundaries of the CFD are shown on that certain map entitled "proposed Boundaries of Community Facilities District No. 2007-1 (Public Safety Services)" (hereafter referred to as `Boundaty Map") and shall be kept on file in die Office of the City Cleric. This map indicates, by boundary lines, the extent of the territory included in the initial CFD and shall govern fox all details as to the extent of the CFD. The parcels within the CFD are described snore particularly on the Assessor parcel Maps that are on file in the Office of die Riverside County Assessor, on Maps filed ,with the County Recorder in connection cvidn lot line adlustrnents, and are incorporated into this Report by reference. The Special Tax ~hall be applied to all applicable possessory interests assoctatcd with the parcels identified on the Boundary Map of the CFD, and in accordance with all specifications detailed in Exhibit C of CMs Report. HOLIMOARY MAP Or rH,E CF-O The boundaries of the CFD are described in the reduced scale map entitled "Amended Boundary Map to the Map of Proposed Boundaries of Connnunity I-actlities District No. 2007-1 (Public Safety Services)" is attached hereto and incorporated hereui. A full-scale map will be tecorded with the County of Riverside within 10 days after the October 17, 2007 public hearing and special election has successfully occuttcd, and once recorded, a copy of this amended boundary map shall be placed on file in the Office of the City Clerk of the City of Palm Springs. S,rrE OF 7-HE CFO The site of the CFD boundaries at die tune of formation is located in die City of Palm Springs, County of Riverside, State of California, and consists of a single development area, identified as Riverside County Assessor's Parcel Numbers 508-600-004 and 508-600-006. This development is generally located south of hnrerstate 10, west of Gene Autry Ttail, north of Via rscuela, and east of Wbitewater Club Drive, and consists of approximately 10 acres (9.49 acres). October 17, 7007 Pa ge,4-1 Czy ofPa1w Spn?zgr Commrrnry Facilities Dzslncl No. 2007.1 (Public Safey Semicer) 0 O u V �V O AMENDED BOUNDARY MAP TO THE SHG I Cr i V MAP OF P ROPOS E6 80UNDARI ES OF COMMUNITY FACILITIES DISTRICT NO.2007-1 (PUBLIC SAFETY SERVICES) QnoFenw sawur� cuxrrra=a:rxgoe 3iRTc Cf W:JfplNµ TC W A"iRDIQ Fl= -ll£�WlnYV SrRMAW �A G'E !W� 4Y6.NLN - �- 6PaL1S.cW4T0 �Z/FITr-YTHi I,c'xnKi W15-ix'an YiCit1 Suffix=�l]i' �~aavo,�;c�i/s�tr(W ulwT'; iYAd?.E'eLE�1�e �vA'liL q%V�;FN3Y�41'1F_G�W nE 61Ytr F11YF NG5 I aF..n�v[WNix UM1[i HIYp.Jy! R l M1 1 V � mv—irc�o a=.ma.n cs c�K Asa wuF.rm sne { N rE ff€ 8 n fro SDI 3 Y�({'y�,�E v � S � l9 MM 4 A p � osrti�awl,wwr � 3 OO A99ESSlf.TR M1LRE FA v v —\ S ti bin MuniFinanciaf o Z O' �- V N Exhibit B — Cost Estimates COST EST/MATES The budget below reptesents the maximum estimated cost of Services in current ycat dollars assuming that all properties arc developed to dac rnaxtnrmz number of lots planned by the developers, the projects arc completed this fiscal year, and that all possessory interests within the boundaries of the CFD are taxable. The Special Tax was calculated as the aunounr necessary to pay for the CFD's proportionate share of the services below based on 2007 dollars, which arc in addition to dic services already provided to the area before the CFD was created. The budget is based on the ptolecred build out and special tax for Fiscal Year 2008-09 and may change over tirne based on the City's overall budget needs as related to the CFD. Budget Estimated Annual Costs ill'tz>,ta> Additional police services, fire protection and suppression $36,224.00t'1•tzl•(3) services, and life safety services within Tract 33576 of the CFD Total Services Annual Budget $36;,224.06t'1't21't'1 (1) Toral Budgct represenis the estunared special rax revenue ro be generaitd by die CFD for FY 2008-09 and dots not reflect any annual CPI increases. (2) Estimated based on the Mauinrwi Special Tax for cash Land Ucc Class category multiplied by die proposed nurnber of posscs-sory uueresls widun die CFD boundancs at the tune of formation.Information regarding dic esdmatcd manlier of possessory nuerests wtdun die above referenced tracr was provided by the developer of said rract (3)Ratt includes an amount for annual adnutvsuaton of die CFD The budget may increase annually by the greater of the increase in the annual percentage change of the Consumer Price Index for All Urban Congurners (CPI) or three percent (3%). The annual CPT used shall be for the area of Los Angeles-R-tverside-Orangc Comity, California as reflected in the then-current April update. The annual CPI used shall be as determined by the United States Department of Labor, Bureau of Labor Statistics. As annexations into the CFD occur, the estimated annual cost will increase in order to service additional developments. The appropriations limit for the CFD is set at $4,000,000 and rimy be amended for any future annexations as necessary. .5L.l65T/TUT/ON OF SHRV/CES The description of the Services, as set forth herein, rs general in nature. The final nature of the Services will be determined upon the City's approval of the Services. The approval thereof may show substitutes in lieu of, or modification to, the proposed Services in order to ptovide etc public Services necessitated by development occurring in the CFD, and any such substitution shall not be a change or modification in the proceedings go long as such substitute Services serve a Function or provide a service substantially similar to those described Services as conveyed in this Report. 0010bor• 17, 2007 Page B-1 Ciy OfPdlrn Springs Conanaunily Faalalies Disincl No. 2007-1 (Psrblic Safely Service-) Exhibit C - Rate and Method of Apportionment CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2007.1 (PUBLIC SAFETY SERVICES) A Special Tax of Community Facilities .District No. 2007-1 (Public Safety Services) of the City of Palm Springs (the "District") shall be levied on all Assessor's Parcels in the District and collected each Fiscal Year commencing in Fiscal Year 2008-09 in an amount deterrained by die City through the application of the rate and ixicthod of apportiorunteni of the Special Tax set forth below, All of the teal 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. 0EF/NIT'IEMS The tci nns hereinafter set forth have the following meanings: "Act" means the Mctlo-Roos Community Facilities Act of 1982, being Chaptet 2.5, Part 1, Division 2 of Title 5 0£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 patamedic services. "Administrative Expenses" means the actual or estimated costs incutted 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 diectly related to adtmaisiration 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 tcquired 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 Consumets Consumer Price Index (CPS 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 CPT used shall be as determined by the United States Department of Labor, Buteau of Labor Statistics, and may be obtained through the California Division of Labor Statistics and Research (www.dir.ca.gov/dlsr), If die foregoing index is not available, the District Admuustiator shall select a reasonably comparable index. "Assessor's Parcel" means a lot of parcel shown in an Assessor's Parcel Map with an assigned assessor's parcel number. "Assessor's Parcel Map" means an official snap of die Assessor of the County- designating parcels by assessors pared number. "Base Year" means fiscal Year ending June 30, 2008. Seplowber 5, 2007 Page C-1 City of Palm Sp ring r Comhvuwty Faci&xs Disinct No. 2007-1 (217rblic Safey.Semicee) "$IA" means die Bureau of Indian Affairs within the Department of the Interior and any tribe acting on behalf of die RIA. "City" means the City of Palttn 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 an Assessoz's Parcel of Developed Property for which a building permit has been issued for putposes of constructing a residential structure consisting of iuore than one residential Dwelling Unit which share cotnmon walls, including, but not limited to, duplexes, triplexes, town homes, condouuiiu ns, and apartment units. "Developed Property" means all Taxable property, exclusive of Ptoperty Owner Association Property, Non-Residential Property, or Public Property, for which a building permit was issued prior to May 1st preceding dic Fiscal Year in which the Special Tax is being levied. "Developed Single-Family Residence" means an Assessors' Parcel of Developed Property for which a building perinir(s) has been issued for proposes of consttucting one single-family residential Dwelling Unit. "District Administrator" means an official of the City, of designee thereof, responsible for deterlmning die Special Tax Requirement and providing for the levy and collection of the Special Taxes. "District" ineans Community Facilities District No. 2007-1 (Public Safety Services) of the City of Pahn Springs. "Dwelling Unit" means any separate restdental unit in which a person or persons inay live, which includes provisions fot sleeping, cooking and sanitation, and is not considered to be for commercial or industrial use. ".Fiscal Year" means the period starting]uly 1 and ending on the following June 30. "Government Land" means as area of land, or interest therein, in which the Surface 13,state is owned by the United States of America and arhninistezed by the BIA. "Indian Land" means an area of land in which Interest in the Surface Estate is owned by a tribe or individual Indian, including but not limited to Govermnent Land or Tribal Land. "Interest" means an ownership right to die Surface Estate of Indian Land that may be unlimited or uncertain in duration. "Land Use Class" means any of the classes listed in Table 1. "Lease" mcaus a written agreement between the Goveinnnent or Indian landowner(s) and the Lessee, whcteby the -Lessee is granted a right to possession of Goveirunent or Indian Land, for a specified pu pose and duration. "Leasehold Interest" means the Lessee's independent and exclusive right to possession of, or claim to, the property under the terms and conditions specified in the Lease or Sublease. Sepleviber5, 2007 P&Ae C-2 Cily of Palm Spnilgr Commrrnity Flaalitier District No. 2007-1 (Publzc Safey Sen)ico) For purposes of this definition, Leasehold lntcresr is also referred to as possessory interest witivn the Comity. "Lessee" means a petson or entity who has acquired a legal right of possession to Indian Land by a Lease or Pcihrit is defined in Section A, for which said pctson or entity holds a possessory interest in die ptoperty. For purposes of this definition, the Lessee may also be referred to as the tenant. "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C below that can be levied in die District in any Fiscal Year on any Assessor's Parcel which is classified as either a Single-Family Residence or a Multi-Family residence as dcfuicd in Section A. f,Noxn-Residential Property" means an Assessors' Parcel for which a building permir(s) has been issued for a non-residential use and does not contain any residential Dwelling Units as defined in Section A. "Permit" means a written agreement between the Indian Landowner(s) and the applicant for the permit, also referted to as a permittee, whereby the pennittce is granted a revocable privilege to use Indian Land or Government Land, for a specified purpose. "Property Owner Association Property" means any property within the boundaries of die District that is owned by, or irrevocably dedicated as indicated in an instrument recorded with the County Recorder to a property ownet association, including any master or sub- association. "Proportionately" means in a mannet such that the ratio of the actual Special Tax levied to the Maximum Special Tax is equal for all Assessor's Parcels within classified as Developed Property. "Public Property" means any property within the boundaries of tnc District that is, at the time of the District formation or ai the time of an annexation, expected to be used for sights-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 of any other public agency. "Public Safety Service Costs" means the estu-hated and reasonable costs of ptoviding police services and fire protection and suppression services and life safety services, including but not limited to (i) die costs of contracting services, (ii) equipment, vehicles, ambulances and paramedics, fire apparatus, supplies, (iii) the salaries and benefits of City staff that directly provide police services and fire protection and suppression seivhces and life safety services, respectively, and (iv) City overhead costs associated with providing such services within the District. The Special Tax provides only partial funding for police, fire and life safety services. "Special Tax" means die Special Tax to be levied in each Fiscal Year on each Assessor's Parcel of Developed Property to fund the Special Tax Requirement, and shall include Special Taxcs levied or to be levied under Suctions C and D, below. "Special Tax Requitement" means that amount required in any Fiscal Year for the District to: (i) pay for Public Safety Service Costs; (ii) pay reasonable Administrative Expenses; (iii) pay any amounts tequired to establish or replenish any tcserve funds; and (iv) September 5, 2007 Page C-3 City of Palm Springs Comm;mi�i Facilities District No. 2007-1 (Public Safety Servires) pay for reasonably anticipated delinquent Special Taxes; less any surplus of funds available from the previous Fiscal Ycat's Special Tax levy. "State" means the State of California. "Sublease" means a written agreement by which. the Lessee grants to an individual or entity a right to possession no greater than that held by the Lessee under the Lease. "Surface Estate" means ownership of the surface of a particular area of land by any person or persons who holds record title to the surface of the land, and which is identified by the ownership tecotds of the County in which the real property is situated. "Tax-Exempt Property" means an Assessors Parcel not subject to the Special Tax. Tax- Exempt Property includes: (i) Public Property, (ii) Property Owner Association Property, (iii) Non-Residential Property, and (iv) property designated by the City or Dismact Administrator as Tax-Exempr Property. "Ttibal land" means the Surface Estate of land or any intetcst therein held by the United States of America in trust fora tribe, hand, community,group of pueblo of Indians, and land that is held by a tribe, band, corrununity, group of pueblo of Indians, subject to federal restticttons against alienation or encrunbrance, and includes such land reserved fot BIA administrative purposes when it is not immediately needed for such purposes. B. ASSI0NMENT TO LAND LLS,E' CATEL30R/ES Each Fiscal Year using the definitions above, all property within the District shall be classified as either Developed Property or Tax-Exempt Property. Developed Property shall be further classified as either a Developed Single-Farmly Residence or a Developed Multi- Family Residence. Commencing with the Base Year and for each subsequent Fiscal Yeat, all Developed Property shall be subject to Special Taxes pursuant to Sections C and D below. C. MAXIML/M SPECIAL TAX RATE 1. Developed Property TABLE 1 Maximum Special Tax for Developed Property Community Facilities District No. 2007-1 (Public Safety Services) Land Use Description Maximum Special Tax Class 1 Developed Single-Fannily Residence $362.24 per Dwelling Unit 2 Developed Multi-family Residence 5305.32 per Dwelling Unit September 5, 2007 Page GF City of Palnr Springs Cmmixwar y Facilities Disiria No. 2007-1 (Public Safrty Scruicer) On each July 1 following the Base Year (i.e.,July 1, 2008), the Maximum Special Tax Rates in Table 1 shall be increased in accordance with the Annual Escalation Factor. Once die Maximum Special Tax pet Dwelling Unit is equal to 5500 per ,Dwelling Unit, no further Annual Escalation Factor shall be applied and the Maxinimn Special Tax per Dwelling Unit shall not exceed$500. 2. Tax-Exempt Property No Special Tax shall be levied on Tax-Exempt Property. 3. Multiple Land Use Classes In some instances an Assessor's Parcel may contain mote than one Land Use Class. The Maximum Special Tax levied on an Assessor's Parcel shall be the sum of the Maximuin 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 2008-09, and for each subsequent Fiscal Year, the District Administrator shall calculate the Spcc;ml Tax Requirement based on the definitions in Section A and levy the Special Tax upon each Dwelling Unto of the Leasehold Interest (also known as the "possessory interest") as follows, until the amount of the Special Tax levied equals the Special Tax Requirement, The Special Tar shall be levied cacti Fiscal Year upon the Leasehold Interest of each Assessor's Parcel of Developed Property Proportionately between Developed Single-I-aro2y Residential Dwelling Units and Developed Multi-Family Residential Dwelling Units up to 100% of the applicable Maximum Special Tax. E. APPEALS Any taxpayer that believes that the atcount of the Special Tax assigned to an Assessor's Parcel is in ergot may file a written notice with the District Administrator appealing the levy of die Special Tax. This notice is required to be filed wrdi the District Administrator doting 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 Tar levy shall be corrected and,if applicable in any case, an adjustment shall be made. F; EXEMPTIONS 1. Assessor Parcels classified as Developed Property Developed Properties which annually meet one of mote of the following standards shall be exempt from payment of the Special Tax: a. A Residential Property consisting of one or two peison(s) collectively earning $15,300 or less gross income Per year, upon complying with procedures to estabb5h such exemption, or September 5, 7007 Page C-5 City of Patin SP7nngr Communiy Facilities 17u1r ct Na. 2007-1 (Public Safety Senrices) b. A Residential Property consisting of three persons collectively earring $17,900 or less gtoss income per year, upon complying with ptocedures to establish such exemption, or C. A Residential Property which qualifies for either the Low Income Rate Assistance 0.,I1tA) exemption for electrical or gas services of die Lifeline exemption for telephone sciences. The City is audorn ed and directed to promulgate administrative rules and procedures for verification of eligibility for die exemptions referred to in Section F. G. MANNER OF COLLECTION The Special Tax as levied pursuant to Section D above shall he collected in the same manner and at the same time as ordinary ad valorem property raxcs; provided, however, that die District Administrator may directly hill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of the District or as otherwise deterrnined appropriate by die Uistict Adintnistraror. H. TERM OF SPEC/AL TAX Lvcty five years after the establishment of the Disrricr, the City Council may reexamine, if deemed necessary by City Council, the necessity of die continuance of the Special Tax through the preparation of a Fiscal Tmpacr Analysis, otherwise the Special Tax shall he levied in petpctuity. Septenaber5, 2007 Page C-6 Cl-*of Palos Springs Cmnmunily Facilities Disitia No. 2007-1 (Reblic Safety Sen)ices) RESOLUTION NO. RESOLUTION OF THE CITY COUNCLL OF THE CITY OF PALM SPRINGS CALLING A SPECIAL ELECTION AND SUBMITTING TO THE VOTERS OF THE CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2007-1 (PUBLIC SAFETY SERVICES) PROPOSITIONS REGARDING THE ANNUAL LEVY OF SPECIAL TAXES WITHIN THE COMMUNITY FACILITIES DISTRICT TO FINANCE ADDITIONAL POLICE SERVICES, FIRE PROTECTION AND SUPPRESSION SERVICES, AND LIFE SAFETY SERVICES THEREIN AND THE ESTABLISHMENT OF AN APPROPRIATIONS LIMIT WHEREAS, pursuant to Section 53325.1 of the California Government Code, the City Council of the City of Palm Springs (the "City Council") has adopted the resolution of formation for the City of Palm Springs Community Facilities District No. 2007-1 (Public Safety Services) (the "CFD"), County of Riverside, State of California, establishing the CFD and the boundaries thereof (the "Resolution of Formation"); and WHEREAS, by the Resolution of Formation, the City Council called a special election on the propositions to be submitted to the voters of the CFD with respect to the formation of the CFD and the levy of special taxes therein for the financing of additional police services, fire protection and suppression services, and life safety services, and other services as defined within the CFD; and WHEREAS, pursuant to Section 53326 of the California Government Code, it is necessary that the City Council submit to the voters of the CFD the annual levy of special taxes on taxable property within the CPA; and WHEREAS,pursuant to Section 53325.7 of the California Government Code and the provisions of the Code, the City Council may also submit to the voters of the CFD a proposition for the establishment of an appropriations limit for the CFD; and WITERF,AS,the City Clerk has advised the City Council that a statement has been received from the Registrar of Voters of the County of Riverside that less than 12 persons are registered to vote in the territory of the CFD and said statement is on file in the office of the City Clerk; NOW, THEREFORE, IT IS HEREBY RESOLVED DETERMINED AND ORDERED BY THE CiTY COUNCIL OF THE CITY OF PALM SPRINGS: SECTION 1 Findings. The City Council finds that (i) the foregoing recitals are true and correct; (ii) 12 persons have not been registered to vote within the territory of the CFD for each of the 90 days preceding the close of the public hearing on October 17, 2007; (iii)pursuant to Section 53326 of the California Government Code, as a result of the findings set forth in clause (ii) above, the vote in the special election called by this resolution shall be by the landowners of the CFD, or their authorized representatives, at the time of the election, each having one vote for each acre, or portion thereof, which he or she owns within the CFD at the time of the election; (iv) the owners of all of the land in the CFD by written consent (a) waived the time limits set forth in Section 53326 of the California Government Code for holding the election called by this resolution and the election on the propositions (b) consented to the holding of the election on October 17, 2007, (c) waived notice and mailed notice of the time and date of the election, (d) waived an impartial analysis by the CFD Attorney of the ballot propositions pursuant to Section 9280 of the California Elections Code and arguments and rebuttals pursuant to Sections 9281 to 9287, inclusive, and 9295 of that Code, and mailing of a statement pursuant to Section 9401 of that Code, and (e) waived a synopsis of the measures to be included in the official ballot for said elections pursuant --aE115a:> —Cd'G10/J cpL—L1t4 & RESOLUTION NO. to Section 12111 of that Code; and (v) the City Clerk has consented to the holding of the election on October 17, 2007. SECTION 2 Call of Election. The City Council hereby calls and schedules a election for October 17, 2007, on the proposition of the annual levy of special taxes on taxable property within the CFD to finance additional police services, fire protection and suppression services, and life safety services within the CFD, and on the proposition of the establishment of an appropriations limit for the CFD. SECTION 3 Propositions. The propositions to be submitted to the voters of the CFD at such special election shall be as follows: Proposition A: Shall special taxes be levied annually on taxable property within City of Palm Springs Community Facilities District No. 2007-1 (Public Safety Services), County of Riverside, State of California (the "CFD"), so long as the special taxes are needed to pay for additional police services, fire protection and suppression services, and life safety services, and to pay expenses incidental thereto and to the levy and collection of the special taxes at the special tax rates and pursuant to the method of apportioning the special taxes set forth in Exhibit "A" to the Resolution of Formation adopted by the City Council of the City of Palm Springs on October 17, 2007? Proposition $: Shall an appropriations limit, as defined by subdivision (h) of Section 8 of Article XIH B of the California Constitution, be established for City of Palm Springs Community Facilities District No. 2007-1 (Public Safety Services), County of Riverside, State of California, in the amount of$4,000,000? SECTION 4 Conduct of Election. The consolidated special election shall be conducted by the City Clerk in accordance with the provisions of the California Elections Code governing mail ballot elections, and in particular the provisions of Division 4 (commencing with Section 4000), of that Code, insofar as they may be applicable. SECTIONS. Election Procedures. The procedures to be followed in conducting the consolidated special elections on (i) the proposition with respect to the levy of special taxes on taxable property within the CFD to pay for additional police services, fire protection and suppression services, and life safety services within the CFD, and (ii) the proposition with respect to the establishment of an appropriations limit for the CFD in the amount of$4,000,000 shall be as follows: (a) Pursuant to Section 53326 of the California Government Code, ballots for the Special Election shall be distributed to the qualified electors by the City Clerk by mail or by personal service. (b) Pursuant to applicable sections of the California Elections Code governing the conduct of mail ballot elections, and in particular Division 4 (commencing with Section 4000) of that Code with respect to election conducted by mail, the City Clerk or designated official shall mail or deliver to each qualified elector an official ballot in the appropriate form attached hereto as Exhibit "A," and shall also mail or deliver to all such qualified electors a ballot pamphlet and instructions to voter, including a sample ballot identical in form to the official ballot but identified as a sample ballot, a return identification envelope addressed to the City Clerk for the return of voted official ballots and a copy of the Resolution of Formation adopted by the City Council on October 17, 2007. RESOLUTION NO. (c) The official ballot to be mailed or delivered by the City Clerk to each landowner- voter, or their authorized representative, shall have printed or typed thereon the name of the landowner-voter and the number of votes to be voted by the landowner-voter and shall have appended to it a certification to be signed by the person voting the official ballot which shall certify that the person signing the certification is the person who voted the official ballot, and if the landowner-voter is other than a natural person, that he or she is an officer of or other person affiliated with the landowner-voter entitled to vote such official ballot, that he or she has been authorized to vote such official ballot on behalf of the landowner-voter, that in voting such official ballot it was his or her intent, as well as the intent of the landowner-voter,to vote all votes to which the landowner-voter is entitled based on its land ownership on the propositions set forth in the official ballot as marked thereon in the voting square opposite each such proposition, and further certifying as to the acreage of the landowner-voter's land ownership within the CPD. (d) The return identification envelope mailed or delivered by the City Clerk to each landowner-voter shall have printed or typed thereon the following: (1) the name of the landowner, (n) the address of the landowner, (iii) a declaration under penalty of perjury stating that the voter is the landowner or the authorized representative of the landowner entitled to vote the enclosed ballot and is the person whose name appears on the identification envelope, (iv) the printed name and signature of the voter, (v) the address of the voter, (vi) the date of signing and place of execution of the declaration, and (wi) a notice that the envelope contains an official ballot and is to be opened only by the City Clerk. (e) The information to voter form to be delivered by the City Clerk to the landowner- voters, or their authorized representative, shall inform them that the official ballots shall be returned to the City Clerk properly voted as provided thereon and with the certification appended thereto properly completed and signed in the scaled return identification envelope with the certification thereon completed and signed and all other information to be inserted thereon properly inserted and returned to the City Clerk by 6:00 p.m. on the 17" day of October, 2007; provided that if all qualified electors have voted, the elections shall be closed with the concurrence of the City Clerk- (f) Upon receipt of the return identification envelopes, which are retuned prior to the voting deadline on the date of the elections, the City Clerk shall canvass the votes cast in the election, and shall file a statement with the City Clerk as to the results of such canvass and the election on each proposition set forth in the official ballot. RESOLUTION NO. The foregoing Resolution No. was passed and adopted by the City Council of the City of Palm Springs on the 17"'day of October, 2047,by the following vote: AYES- NOES: ABSENT: ABSTAIN: Mayor, Ronald Oden City of Palm Springs Attest: City Clerk,James Thompson City of Palm Springs F,XMBIT A OFFICIAL BALLOT Ok PAlllq SAS Z. A c �R4rpxN'V. OFFICIAL BALLOT SPECIAL ELECTION CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2007-1 (PUBLIC SAFETY SERVICES) This ballot is for a special landowner election. You must return this ballot in the enclosed postage paid envelope to the office of the City Clerk of the City of Palnn Springs no later than 6:00 p.m. on October 17, 2007, either by mail or in person. The City Clerk's office is located at 3200 East Tahquitz Canyon Way, Palm Springs, California, 92262. To vote, marls a cross (X) in the voting square after the word "YES" or after the word "NO". All distinguishing marks otherwise made are forbidden and make the ballot void. If you wrongly mark, tear, or deface this ballot, return it to the City Clerk of the City of Patin Springs and obtain another. PROPOSITION A: Shall special taxes be levied annually on taxable property within City of Palm Springs Community Facilities District No. 2007-1, County of Yes Riverside, State of California (the "CFD"), and to levy and collect such special taxes so long as the special taxes are needed to pay for police services, fire protection and suppression services at the special tax rates and pursuant to the method of apportioning the special taxes set forth in Exhibit 13 to the Resolution of Formation No adopted by the City Council of the City of Palm Springs on October 17, 2007? PROPOSITION B: Shall an appropriations limit, as defined by subdivision (h) of ❑Yes Section 8 of Article XIII B of the California Constitution, be established for City of Palm Springs Community Facilities District No. 2007-1, County of Riverside, State of California, in the amount of$4,000,000? No Assessor Parcel No: 508-600-004 and 508-600-006 Number of votes: 10 (9.49 acres) Owner: The United States of America Fred R. Razzar, Executive Director of the Agua Caliente Development Authority RESOLUTION NO. RESOLUTION OF THE CITY COUNCIL OF THE CiTY OF PALM SPRINGS DECLARING THE RESULTS OF THE SPECIAL. ELECTION FOR CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2007-I (PU13LIC SAFETY SERVICES) ON THE PROPOSITIONS WITIT RESPECT TO (i) T71E ANNUAL LEVY OF SPECIAL TAXES,AND (ii) THE ESTABLISHMENT OF AN APPROPRIATIONS LIMIT AND AUTHORIZING THE RECORDATION OF THE.NOTICE OF SPECIAL TAX LIEN WHEREAS, the City Council of the City of Palm Springs (the "City Council") previously adopted a resolution determining the necessity for the City of Palm Springs Community Facilities District No. 2007-1 (Public Safety Services) (the "CFD"),to finance additional police services, fire protection and suppression services, and life safety services, and calling a special election on the proposition of(i) the annual levy of special taxes on taxable property within the CFD to finance additional police services, fire protection and suppression services, and life safety services within the CFD, and (ii) the establishment of an appropriations limit for the CFD; and WHEREAS, the City Council also previously adopted a resolution calling a special election (the "Election Resolution") for submitting to the voters of the CFD the proposition with respect to the annual levy of special taxes on taxable property within the CFD to finance additional police services, fire protection and suppression services, and life safety services within the CFD, and the proposition with respect to the establishment of an appropriations limit for the CFD; and WHEREAS, the City Council has received a statement from the City Clerk of the City of Palm Springs (the "City Clerk"), who, pursuant to the Election Resolution, was authorized to conduct the special election and act as the election official therefore, with respect to the canvass of the ballots returned, and the results of the special election, certifying that more than two-thirds of the votes cast upon the propositions submitted to the voters in the special election were cast in favor of approving all such propositions, a copy of which is attached as Exhibit "A" hereto and incorporated herein by this reference; and WHEREAS, at this time the has been measure voted upon and such measure did receive the favorable 2/3's vote of the qualified electors, and the City Council desires to declare the results of the election; and WHEREAS, a map showing the territory to be included in the CFD (hereafter referred to as the "Boundary Map"), a copy of which is attached as Exhibit "B" hereto and incorporated herein by this reference, and a list of Assessor Parcel Numbers, Owners and Authorized Representatives, a copy of which is attached as ,Exhibit "C" hereto and incorporated herein by this reference, has been submitted to the City Council. NOW, THEREFORE, IT IS HEREBY RESOLVED DETERMINED AND ORDERED BY THE CITY COUNCIL OF TI4E CITY OF PALM SPRINGS: SECTION 1 Findings. The City Council finds that: (i) there were less than 12 persons registered to vote within the boundaries of the CFD at the time of the close of the protest hearing on October 175 2007, and pursuant to Section 53326 of the California Government Code ("Section 53326") the vote in the special election was, therefore, to be by the owner's authorized representatives within the CFD, each having one vote for each acre or portion of an acre of land that he or she owned within the CFD at the time of the special electron; (it) pursuant to Section 53326 and the Election Resolution, the City Clerk distributed the ballots for the special electron to the authorized representatives of all of the land included within the boundaries of the CFD (collectively the "Property Owners") by overnight mail with return postage prepaid; (iii) the Property Owners waived the time limits for holding the special election and the election date specified in Section 53326, and consented to the calling and holding of the special ] 6+� i-Vit 7'2AGY 53b2 Z6 RESOLUTION NO. election on October 17, 2007; (iv) the special election has been properly conducted in accordance with all statutory requirements and the provisions of the election Resolution; (v) pursuant to Section 53326, the Property Owners, which owned approximately 14 acres, were entitled to a total of 14 votes; (vi) the ballots were returned to the City Cleric prior to 6:00 p.m. on October 17, 2007, by the Property Owners; (vii) the ballots returned to the City Cleric by the Property Owners voted all votes to which it was entitled in favor of all propositions set forth therein; (v ii) more than two-thirds of the votes cast in the special election on each such proposition were cast in favor thereof, and pursuant to Sections 53328 and 53329 of the California Government Code, all such propositions carried; (ix) the City Council may annually levy special taxes on taxable property within the CFD in amounts sufficient to Finance additional police services, fire protection and suppression services, and life safety services within the CFD; and (xi) an appropriations limit for the CFD has been established in the amount of$4,000,000. SECTION 2 Declaration of Results. All votes voted in the special election on the propositions with respect to the annual levy of special taxes on taxable property within the CFD to finance additional police services, fire protection and suppression services, and life safety services within the CFD; and the establishment of an appropriations limit in the amount of$4,000,000 for the CFI] were voted in favor thereof, and all such propositions carried. SECTION 3 Effect of Elections. The effect of the results of the special election, as specified in Section 2 hereof, is that the City Council, as the legislative body of the CPD, is authorized to have the CFD annually levy special taxes on taxable property within the CFD in an amount sufficient to finance additional police services, fire protection and suppression services, and life safety services within the CFD, at the special tax rates and pursuant to the methodology for determining and apportioning such special taxes which are set forth in rxhibzt "A" to the Resolution of Formation adopted by the City Council on October 17, 2007, and an appropriations limit has been established for the CFD in the amount of$4,000,000. SECTION 4 Notice of Special Tax Lien. The City Cleric shall record a notice of special tax lien pursuant to Section 53328-3 of the California Government Code and Section 3114.5 of the California Streets and highways Code. RESOLUTION NO. The foregoing Resolution No. was passed and adopted by the City Council of the City of Palm Sprinbs on the 17`h day of October, 2007, by the following vote: AYES: NOES: ABSENT: A13STAIN: Mayor, Ronald Oden City of Palm Springs Attest: City Clerk,James Thompson City of Palm Springs F,XIIISIT A CERTIFICATE OF ELECTION OFFICIAL AND STATEMENT OF VOTES CAST CERTIFICATE, OF ELECTION OFFICTALAND STATEMENT OF VOTES CAST STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE CITY OF PALM SPRINGS ) The undersigned, Election Official of the City of Palm Springs, County of Riverside, State of California, does hereby certify that pursuant to the provisions of Section 53326 of the Government Code and Division 12, commencing with Section 17000 of the Elections Code of the State of California, I did canvass the returns of the votes cast at the CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2007-1 (PUBLIC SAFETY SERVICES) SPECIAL ELECTION in the CFD, held on October 17, 2007. 1 further certify that this Statement of Votes Cast shows the whole number of votes cast in the area proposed to be included in Community Facilities Distnct No. 2007-1 (Public Safety Services) of the City of Palm Springs for or against the Measure are full, true and correct. VOTES CAST ON PROPOSITTON 1: YES NO VOTES CAST ON PROPOSITION 2: YES NO VTITNCSS my hand this 17°i day of October, 2007: City Clerk, James Thompson City of Palm Springs EXHIBIT B BOUNDARY MAP AMENDED 60UN DARY MAP TO THE SF=�i or I MAP OF PROPOSED BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO.2007-1 (PUBLIC SAFETY SERVICES) Crt Crrnues=nRx CORYfYO=RrwEA E SfwTE OF GwwF:xw b�Sai� !©�o a�uv bP.ww l]wTi+F_4f�M�Cw[m. wGe sp'- j mn4�u� 1 ' R.>�on�PNHc�m N1Yff r¢E"Lfr[i �M9Al4i1FElM `T 6IiE1�¢„il[iIIE 4 G_fNu 6�e'T.1 am,�A�3aY.wN� l b I 3 vE a-rYw.a.�xwrn:r a � � CD s 1i99�� 3 OO assom wn w�n�rnamairsim 'r.E.r.��mx�. I � 5 I � � O A59E95YEYl ALRfiT i'A I�n7Tinancial EXHMBIT C ASSESSOR'S PARCEL NUMBERS, OWNERS AND AUTIIORJZFD REPRESENTATIVES ASSESSOR'S PARCEL NUMBERS, OWNERS AND AUTHORIZED REPRESENTATIVES ASSESSOR'S OWNER NAME AUTHORIZED REPRESENTATIVE PARCEL NO. 508-600-004 THE UNITED STATES OF AMERICA Fred R. Razzar, Executive Director of the Agua Caliente Development Authority 508-600-006 THE UNITED STATES OF AMERICA Fred R. Razzar, Executive Director of the Agua Caliente Development Authority ALM Sp? V N f �o " c wannrev`.•"p. 9`'F°"�� City. Council Staff Report DATE: October 17, 2007 Public Hearing SUBJECT: Formation of a Mello-Roos Community Facilities District for Allotted Land FROM: David H. Ready, City Manager By: Assistant City Manager—Administrative Services SUMMARY The City Council has heretofore created a Community Facilities District (CFD) to assist in the financing of police, fire and life safely services to new residential development. Staff has determined that several of the residential developments currently being constructed are located on Allotted Land and cannot be annexed into the existing CFI] due to their unique ownership status. Although Allotee Owners are not considered "landowners" for the purposes of a CFD and cannot be taxed directly, the possessory or leasehold interest that the developer has entered into with the Allottee Owner to construct the project is subject to taxation. The recommended actions will allow the City Council to form a separate Community Facilities Districts (CFDs) for Allotted Land and levy a special tax for public safety services. RECOMMENDATION: 1. Open the public hearing and receive public testimony and property owner protests for the proposed formation of Community Facilities District No. 2007-1 Public Safety Services and the authorization to levy a special tax within the territory proposed to be included in the District- 2. Adopt Resolution No- , "A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, FORMING AND ESTABLISHING A COMMUNITY FACILITIES DISTRICT NO. 2007-1 (PUBLIC SAFETY SERVICES) AND AUTHORIZING THE SUBMITTAL OF LEVY OF SPECIAL TAXES TO QUALIFIED ELECTORS." (EXHIBIT "A") 3. Adopt Resolution No- , "A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, CALLING A -SPECIAL ELECTION AND SUBMITTING TO THE VOTERS OF THE CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2007-1 PROPOSITIONS REGARDING THE ANNUAL LEVY OF SPECIAL TAXES WITHIN THE ITEM NO. �r City Council Staff Report October 17, 2007 -- Page 2 Public Safety Services CFD 2007-1 COMMUNITY FACILITIES DISTRICT TO FINANCE POLICE PROTECTION SERVICES, AND FIRE PROTECTION AND SUPPRESSION SERVICES THEREIN AND THE ESTABLISHMENT OF AN APPROPRIATIONS LIMIT." (EXHIBIT "B") 4. Direct the City Clerk to open and tabulate and canvass all valid ballots received by the City Clerk for the formation of Community Facilities District 2007-1 (Public Safety Services) of the City of Palm Springs, and to announce the results and execute a Certificate of Election Returns. 5. Adopt Resolution No. "A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, DECLARING THE RESULTS OF A SPECIAL ELECTION IN THE CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2007-1 (PUBLIC SAFETY SERVICES) AND DIRECTING THE RECORDING OF A NOTICE OF SPECIAL TAX LIEN." (EXHIBIT "C") 6. Waive the reading of the Ordinance text in its entirety and introduce by title only Ordinance No. , "AN ORDINANCE OF THE CITY OF PALM SPRINGS, CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN THE CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2007-1 (PUBLIC SAFETY SERVICES)." (EXHIBIT "D") STAFF ANALYSIS: In 1978 voters enacted Proposition 13, which limited the ability of local public agencies to increase property taxes based on a property's assessed value. In 1982, the Mello- Roos Community Facilities Act of 1982 (Government Code §53311-53368.3) was created to provide an alternate method of financing needed improvements and services. Specifically, the Act allows any county, city, special district, school district orjoint powers of authority to establish a Community Facilities District (CFD), which allows for the financing of public services and facilities. Basically, the Act allows communities to raise funds for improvements to infrastructure (streets, sewers, storm drains) even though Proposition 13 limits their ability to tax property. It also allows raising funds for services, including public safety and maintenance of parks, streetlights, storm drains, and landscaping, only to the extent of new growth. In order to establish a CFD, it must be approved by a two-thirds margin of qualified voters in the district. IF there are fewer than twelve registered voters within the district, the vote may be passed by the current property owners. At the close of the legal proceedings, an established CFD has all the legal privileges of a legally sanctioned government body. The City Council has heretofore created a Community Facilities District (2005-1) to assist in the financing of police, fire and life safety services to new residential 0010092 City Council Staff Report October 17, 2007 -- Page 3 Public Safety Services CFD 2007-1 development. This type of financing program, which is authorized under the Mello-Roos Community Facilities Act of 1982 (the "Act"), envisioned the participation of all future additional new development projects, either by formation of new districts or annexation into the existing CFD. As new residential developments have been approved by the City they have been annexed into the original CFD for Public Safety Services (2005-1). Unfortunately, staff has determined that several of the residential developments that have been approved and currently under construction are located on Allotted Land and cannot be annexed into the existing CFD for Public Safety Services due to their unique ownership status. Under both Federal and State case law, Allottee land is held "in trust" by the Federal government for the benefit of its Allottee owners. As such, the land has been determined "an instrumentality" of the Federal government and is not subject to direct taxation, including the special tax levied through the CFD. Although Allotee Owners are not considered "landowners" for purposes of the Act and cannot be taxed directly, the City's consultant, MuniFinancial, has determined that the possessory or leasehold interest is subject to taxation. Since the original CFD does not provide for an encumbrance against a possessory interest, the City's consultant has recommended that the City form a new CFD to accommodate the Allotted Land, as well as to attach the burden of the CFD to the possessory interest. On September 5, 2007 the City Council took the necessary actions to initiate the formation process of a separate CFD For Allotted Land. There are currently two residential developments that will be included in the formation of the new CFD. These developments, which total 110 units, include: Tract 33576 (Village Traditions); and Tract 33623 (Alexander Village). As additional residential developments on Allotted Land are approved they will be annexed into this CFD. The proposed tax to be assessed on these developments is the same as the existing CFD. The amount of the tax, which is based upon a Fiscal Impact Analysis that was prepared by MuniFinancial, is $350.00 per single-family residential unit per year. The tax rate for multi-family residences is $295.00 per year. The proposed tax rate for entitled undeveloped property is $100.00 per acre per year. The City has received petitions from both property owners requesting that the City Council begin the necessary proceedings to farm the CFD. MuniFinancial has determined that there are less than twelve registered voters residing in the two developments that comprise the proposed CFD. As a result, an election by property owners is all that is necessary. Each of the property owners in the proposed CFD has been mailed a "Wavier and Consent Shortening Time Periods and Waving Various Requirements for Conducting Mailed-Ballot Election and Waiving Notice and Hearing with Respect to Changes to the Special Tax" form which has allowed the City to waive all minimum time requirements relative to the formation of the CFD and informed them of the increased maximum rate. The property owners have also received a special 000093 City Council Staff Report October 17, 2007 -- Page 4 Public Safety Services CFD 2007-1 election ballot for CFD, which allows them one vote per acre or portion thereof. These ballots will be tabulated by the City Council at the public hearing. Although the proposed CFD is similar in every aspect to the original CFD for Public Safety Services, because it involves leased land it is not perpetual in nature and will expire at such time that the lease ends. FISCAL IMPACT: Based on the total number of residential units within the two (2) developments identified above, it is estimated that upon build-out the City will receive approximately $38,500 a year in revenues for public safety services. Try . Butzla ts1stant City Manager David H. Ready, Clty ger A ments: 1. EXHIBIT "A" Resolution Establishing the District 2. EXHIBIT "B" Resolution Calling a Special Election 3. EXHIBIT "C" Resolution Declaring the Election Results 4. EXHIBIT "D" Ordinance Levying the Special Tax 5. Community Facilities District Report 2007-1 EXHIBIT A 000005 RESOLUTION BILL NO, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, FORMING AND ESTABLISHING A COMMUNITY FACILITIES DISTRICT NO. 2007-1 (PUBLIC SAFETY SERVICES)AND AUTHORIZING THE SUBMITTAL OF LEVY OF SPECIAL TAXES TO QUALIFIED ELECTORS vWTF,REAS, on September 5, 2007, this City Council adopted a resolution entitled "Resolution of the City Council of the City of Palm Springs, California, Declaring its intention to Establish Community Facilities District No. 2007-1 (Public Safcty Services) and to Authorize the Levy of a Special Tax therein to Finance: Certain Services" (the "Resolution of Intention"), stating its intention to form Community Facilities District No. 20074 (the "CFD") and authorize the levy of a special tax within said CFD, pursuant to Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311, of the California Government Code (the"Act'); WHEREAS, the Resolution of Intention, incorporating a map of the proposed boundaries of the CFO and stating the services to be provided, the estimated cost of providing such services, and the rate and method of apportionment of the special tax to be levied within the CFD to pay for the services, is on file with the City Clerk and the provisions thereof arc incorporated herein by this reference as if fully set forth herein; WIIERE,AS, on this date, this City Council held a public hearing as required by the Act and the Resolution of Intention relative to the proposed formation of the CFD; WHEREAS, at the hearing all interested persons desiring to be heard on all matters pertaining to the formation of the CFD, the services to be provided therein and the levy of such special tax were heard and a full and fair hearing was held; ANTIEREAS, at the hearing evidence was presented to this City Council on such matters before it, including a special report (the "Report") as to the services to be provided through the CPA and the costs thereof, a copy of which is on file with the City Clerk, and this City Council at the conclusion of said hearing is fully advised in the premises; WHEREAS, written protests with respect to the formation of the CFD, the furnishing of specified types of services and the rate and method of apportionment of the special taxes have not been filed with the City Clerk by fifty percent (50%) or more of the registered voters residing within the territory of the CFD or property owners of one-half(1/2) or more of the area of land within the CFD and not exempt from the proposed special taxes; and WFIEREAS, the special tax proposed to be levied in the CFD to pay for the proposed services has not been eliminated by protest by fifty percent (50%) or more of the registered voters residing within the territory of the CFD or the owners of one-half(1/2) or more of the area of land within the CFD and not exempt from the special taxes. NOW, THEREFORE, 1T 1S H1:REBY RESOLVED DETERMINED AND ORDERED BY THE CITY COUNCIL OF THE CITY OF PALM SPRINGS; SECTION I Recitals. The foregoing recitals are true and correct. SECTION 2 Public Hearine. On this date, pursuant to notice thereof duly given as provided by law, the City Council held a public hearing with respect to the establishment of the CFD and the annual levying of specified special taxes on taxable property within the CFD to pay for public services for the CFD as described in Section 7 hereof. SECTION 3 No Majority Protest. The proposed special tax to be levied within the CFD has not been precluded by majority protest pursuant to section 53324 of the Act. SECTION 4 Prior Proceedings Valid. All prior proceedings taken by this City Council in connection with the establishment of the CFD and the levy of the special tax have been duly considered and are hereby found and determined to be valid and in conformily with the Act. SECTION 5 Name of the CFD. The connnunity facilities district designated "City of Palm Springs Community Facilities District No. 2007-1" is hereby established pursuant to the Act. SECTION 6 Boundaries of the CFD. Thu boundaries of the CFD, as set forth in the snap of the CFD heretofore recorded in the Riverside County Recorder's Office on September 11, 2007, in Book 72 at Pages 17 and 18 as Document No. 2007-0570529 of Maps of Assessment and Conununity Facilities Districts, are hereby approved, are incorporated herein by reference and shall be the boundaries of the CFD. SECTION 7 Description of�Services. Thu typo of public services proposed to be financed by the CFD and pursuant to the Act shall consist of those items shown in Exhibit "A" hereto and by this reference incorporated herein(the "Services"). SECTION 8 Special Tax. a. Except to the extent that funds are otherwise available to pay for the Services, a special.tax (the"Special Tax") s'ufficicnt to pay the costs thereof, secured by the recordation of a continuing lien against all non-exempt real property in the CFD, is intended to be levied annually within the CFD, and collected in the same manner as ordinary ad valorem property taxes or in such other manner as may be prescribed by this City Council- b. The proposed rate and method of apportionment of the Special Tax among the parcels of real property within the CFD, in sufficient detail to allow each landowner within the proposed CFD to estimate the maximum amount such owner will have to pay, are shown in Exhibit"B" attached hereto and hereby incorporated herein. SECTION 9 Report. The Report is hereby approved and is made a part of the record of the public heating regarding the formation of the CFD, and is ordered to be kept on file with the City Clerk as part of the transcript of these proceedings. SECTION 10 Increased Demands. It is hurcby found and determined that the Services are necessary to meet increased demands placed upon local agencies as the result of development occurring in the CFD boundaries. SECTION 11 Responsible Official. The Finance Director of the City of Palm Springs, City Hall, 3200 East Tahquitz Canyon Way, Palm Springs, CA 92262, telephone number (760) 323-8299, is the officer of the CFD who will be responsible for annually preparing a current roll of the levy of the Special Tax obligations by assessor's parcel number and who will be responsible for estimating future levies of the Special Tax. SECTION 12 Tax Lien. Upon recordation of a notice of special tax lien pursuant to Section 3114.5 of the California Streets and Highways Code, a continuing lien to secure each levy of the Special Tax shall attach to all nonexempt real property in the CFD and this lien shall continue in force and effect until the Special Tax obligation is prepaid and pennanently satisfied and the lien canceled in accordance with law or until collection of the Special Tax by the CFD ceases. 000007 SECTION 13 Apprnpriatinns Limit. In accordance with the Act, the annual appropriations limit, as defined by subdivision (h) of Section 8 of Article X111 8 of the California Constitution, of the CFD is hereby preliminarily established at $4,000,000 and such appropriations limit shall be submitted to the voters of the CFD as hereafter provided. The: proposition establishing such annual appropriations limit shall become effective if approved by the qualified electors voting thereon and shall be adjusted in accordance with the applicable provisions of the Act and the Constitution. SECTION 14 Description of Voting Procedures. The voting procedures to be followed in conducting the special election on (i) the proposition of the annual levy of the Special Tax and (ii) the proposition with respect to the establishment of an appropriations limit for the CFD in the amount of $4,000,000, if the CFD is established and such special ulcction (the "Special Election') is held, shall bu as follows: a. if at least 12 persons have been registered to vote within the territory of the CFD for each of the 90 days preceding the close of the public or protest hearing (the "protest hearing"), the vote in the Special Election shall be by the registered voters of the CFD with each voter having one vote. In that event, the Special Election 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 Special Election shall be distributed to the qualified electors of the CFD by mail with return postage prepaid or by personal service, and the Special Election shall be conducted as a mail ballot election- b. If 12 persons have not been registered to vote within the territory of the CFD for each of the 90 days preceding the close of the protest hearing, and pursuant to Section 53326 of the California Government Code, the vote is therefore to be by the landowners of the CFD, or their authorized representatives, with each landowner of record at the close of the protest hearing having one vote for each acre or portion of an acre of land that he or she owns within the CFD, the Special Election shall be conducted by the City Clerk pursuant Section 53326 of the California Government Code as Follows: (i) The Special Election shall be held on the earliest date, following adoption by the City Council of the Resolution of Formation establishing the CFD pursuant to Section 53325.1 of the California Government Code, and a resolution pursuant to Section 53326 of said Code submitting the propositions with respect to: (i) the levy of special taxes to finance additional police services, fire protection and suppression services, and life safety services and (ii) the establishing of an appropriations limit therefore to the qualified electors of the CFD, upon which such election can be held pursuant to said Section 53326 which may be selected by the City Council, or such earlier dale as the owners of land within the CFD and the City Clerk agree and concur is acceptable. (ii) Pursuant to said Section 53326, the Special Election may be held earlier than 90 days following the close of the protest hearing if the qualified electors of the CFD waive the time lnnits for conducting the election set forth in said Section 53326 by unanimous written consent and the City Clerk concurs in such earlier election date as shall be consented to by the qualified electors. (W) Pursuant to said Section 53326, ballots for the Special Election shall be distributed to the qualified electors by the City Clerk by mail with return postage prepaid, or by personal service. QQQ � ®u (iv) Pursuant to applicable sections of the California Elections Code governing the conduct of mail ballot elections of cities, and specifically Division 4 (coimnencing with §4000 of the California Elections Code with respect to elections conducted by mail), the City Clerk shall mail (or deliver) to each qualified elector an official ballot in a fonn specified by the City Council in the resolutions calling the Special Election, and shall also mail to all such qualified electors a ballot pamphlet and instructions to voter, including a sample ballot identical in form to the official ballot but identified as a sample ballot, an impartial analysis by Counsel pursuant to Section 9280, as amended, of said Code with respect to the ballot propositions contained in the official ballot, argiunents and rebuttals, if any, pursuant to Sections 9281, as amended, to 9287, as amended, inclusive, and 9295, as amended, of said Code, a return identification envelope with prepaid postage thereon addressed to the City Clerk for the retun of voted official ballots, and a copy of the form of Resolution of Formation establishing the CFD, adopted by the City Council pursuant to Section 53325.1 of the California Government Code, and the exhibits thereto, provided, however, that such analysis and arguments may be waived with the unanimous consent of all the landowners, or their authorized representatives, and in such event a finding regarding such waivers shall be made in the resolution adopted by the City Council calling the Special Election- (v) The official ballot to be mailed (or delivered) by the City Clerk to each landowner, or their authorized representative, shall have printed or typed thereon the name of the landowner and the number of votes to be voted by the landowner and shall have appended to it a certification to be signed by the person voting the official ballot which shall certify that the person signing the certification is the person who voted the official ballot, and if the landowner is other than a natural person, that he or she is an officer of or other person affiliated with the landowner entitled to vote such official ballot, that he or she has been authorized to vote such official ballot on behalf of the landowner, that in voting such official ballot it was his or her intent, as well as the intent of the landowner, to vote all votes to which the landowner is entitled based on its land ownership on the propositions set forth in the official ballot as marked thereon in the voting square opposite each such proposition, and further certifying as to the acreage of the landowner's land ownership within the CFD. (vi) The return identification envelope delivered by the City Clerk landowner shall have printed or typed thereon the following: (i)the name of the landowner, (ii)the address of the landowner, (iii) a declaration under penalty of perjury stating that the voter is the landowner, or the authorized representative of the landowner entitled to vote the enclosed ballot, and is the person whose name appears on the identification envelope, (iv) the printed name and signature of the voter, (v)the address of the voter, (vi)the date of signing and place of execution of said declaration, and (vii) a notice that the envelope contains an official ballot and is to be opened only by the City Clerk. (vii) The instruction to voter fonn to be mailed by the City Cleric to the landowners, or their authorized representatives, shall inform them that the official ballots shall be returned to the City Clerk properly voted as provided thereon and with the certification appended thereto properly completed and signed in the sealed return identification envelope with the certification thereon completed and signed and all other information to be inserted thereon properly inserted not later than 6:00 p.m. on the date of the election, or immediately after the Resolution Calling the Special Election is adopted 00a01 -3 (viii) Upon receipt of the return identification envelopes which arc returned prior to the voting deadline on the date of the election, the City Cleric shall canvass the votes cast in the Special Election, and shall Gle a Statement with the City Council as to the results of such canvass and the election on each proposition set forth in the official ballot. SECTION 15 Annexation Territory. Other property within the boundaries of the CFD may be annexed into the CFD upon the condition that parcels within that territory may be annexed only with the unanimous approval of the owner or owners of each parcel or parcels at the time that parcel or those parcels are annexed. SECTION 16 Exempt Property. Pursuant to Section 53340 of the California Government Code, properties of entities of the state, federal and local governmenrs or used for public rights of way or other public uses shall be exempt from the levy of special taxes of the CFD. SECTION 17 Effective Date. This resolution shall take effect upon its adoption. The foregoing Resolution No. was passed and adopted by the City Council of the City of Palm Springs on the 171" day of October, 2007,by the following vote: AYES: NOES: ABSENT: ABSTAIN: Mayor, Ronald Oden City of Palm Springs Attest: City Clcrk,James Thompson City of Palm Springs ac®o-1 10, EXFHBIT A. DESCRIPTION OF SERVICES 0000 DESCRIPTION OF SERVICES New 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. 00001 " EXHIBFF S RATE AND METI3OD OF APPORHONMENT OF SPECIAL TAX aaa011 ;y RATE AND METHOD OF APPORTIONMENT CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2007-1 (PUBLIC SAFETY" SERVICES) A Special Tax of Community Facilities District No. 2007-1 (Public Safety Services) of the City of Palm Springs (the "District") shall be levied on all Assessor's Parcels in the District and collected each Fiscal Year commencing in Fiscal Year 2008-09 in an amount detennined 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 hereon, shall be taxed for the purposes, to the extent and in the manner herein provided- A. DEI"/N/TIONS The terms hereinafter set forth have the following meanings: "Act" means the Mello-Roos Conununity Facilities Act of 1982, being Chapter 2.5, Pan 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. "Admirustrati-ve 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 detennined bythe 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 Memorandtun 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 determined 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 District Administrator shall select a reasonably comparable index. "Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned assessor's parcel number. B 1 — atygrPalmSpnrg Can=g=y Failures D7=Na 2007-1 (Por is Safely S G�n 0 "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 30,2008. "l3IN' means the Bureau of Indian Affairs withal the Department of the Interior and any tribe acting on behalf of the BIA. "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 an Assessor's Parcel of Developed Property for which a building permit has been issued for purposes of constructing a residential structure consisting of more than one residential Dwelling Unit which share common walls, including, but not limited to, duplexes, triplexes, town homes, condominiums, and apartment units. "Developed Property" means all Taxable Properly, exclusive of Properly Owner Association Property, Non-Residential Properly, or Public Properly, for which a building pemut was issued prior to May 1st preceding the Fiscal Year in which the Special Tax is being levied. "Developed Single-Family Residence" means an Assessors' Parcel 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. 2007-1 (Public Safety Services) of the City of Palm Springs. "Dwelling Unit" means any separate residential unit in which a person or persons may live, which includes provisions for sleeping, cooling and sanitation, and is not considered to be for commercial or industrial use. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Govenunent Land" means an area of land, or interest therein, in which the Surface Estate is owned bythe United States of America and administered by the BIA. - - — B 2 Oty cfPalmSpmizy CarnT iVFacli ,Mina Na 2007-1 (Pkdie S19*SaVIZ) "Indian Land" means an area of land in which Interest in the Surface .Estate is owned by a tribe or individual Indian, including but not limited to Government Land or Tribal Land. "Interest" means an oamership right to the Surface Estate of Indian Land that maybe tmlimited or uncertain in duration. "Land Use Class" means any of the classes listed in Table 1. "Lease" means a written agreement between the Government or Indian landownez(s) and the Lessee, whereby the Lessee is granted a right to possession of Government or Indian Land, for a specified purpose and duration. "Leasehold Interest' means the Lessee's independent and exclusive right To possession of, or claim To, the property under the terms and conditions specified ni the Lease or Sublease. For purposes of this definition, Leasehold Interest is also referred to as passessory infest within the County. "Lessee" means a person or entity who has acquired a legal right of possession to Indian Land by a Lease or Permit as defined in Section A, for which said person or entity holds a pmz5oyy intexst in the property. For purposes of this definition, the Lessee may also be referred to as the tenant. "Maximurn Special Tax" means the maximtun 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 which is classified as either a Single-Family Residence or a Multi-Family Residence as defined in Section A. "Non-Residential Property" means an Assessors' Parcel for which a building permit(s) has been issued for a non-residential use and does not contain any residential Dwelling Units as defined in Section A. "Pemut" means a written agreement between the Indian Landowner(s) and the applicant for the permit, also referred to as a permittee, whereby the permitzee is granted a revocable privilege to use Indian Land or Government Land, for a specified purpose. "Property Owner Association Property" means anypropertywithin 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 Thai the ratio of the actual Special Tax letiied to the Maximum Special Tax is equal for all Assessor's Parcels within classified as Developed Properly. "Public Property" means any property within the boundaries of the District that is, at the time of the District formation or at the tune of an annexation, expected to be used for rights-of-way, parks, schools or any other public purpose and is owned by or irrevocably --- B,3 alycfprlmSpnrc Cm ,z,tyT- u&tzcsDisrricNa 2007�1 (Pr Ux Sa)ky Serias). 00 2 f, 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 (r) the costs of contracting services, (n) equipment, vehicles, ambulances and paramedics, fire apparatus, supplies, (iit) 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. 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 Developed Property to fund the Special TLx 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: (r) pay for Public Safety Service Costs; (n) 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; less any surplus of funds available from the previous Fiscal Year's Special Tax levy. "State" means the State of California. "Sublease" means a written agreement bywhich the Lessee grants to an individual or entity a right to possession no greater than that held bythe Lessee under the Lease. "Surface Estate" means ownership of the surface of a particular area of land by any person or persons who holds record title to the surface of the land, and which is identified by the ownership records of the County in which the real property is situated. "Tax-Exempt Property" means an Assessor's Parcel not subject to the Special Tax. Tax- Exempt Properly includes: (r) Public Properly, (i�) Property Owner Association Property, (in) Non-Residential Property, and (iv) properly designated by the City or District Administrator as Tax-Exempt Properly. "Tribal land" means the Surface Estate of land or any interest therein held by the United States of America in trust for a tribe,band, community,group or pueblo of Indians,and land that is held by a tribe, band, community, group or pueblo of Indians, subject to federal restrictions against alienation or encumbrance, and includes such land reserved for BIA administrative purposes when it is not immediately needed for such purposes. B. ASSIGNMENT TO LAND USE CATEGORIES Each Fiscal Year using the definitions above, all property within the District shall be classified as either Developed Property or Tax-Exempt Property Developed Property shall be further classified as either a Developed Single-Family Residence or a Developed Mutlti- B-4 City of Palm Springs CarnrsautyFaalitusDistriaNa 2007.1 (PbAX sqk Serua3)0 0 0 0 w,, Family Residence. Commencing with the Base Year and for each subsequent Fiscal Year, all Developed Propeny shall be subject to Special Taxes pursuant to Sections C and D below. C, MAX/MUM SPEC/AL TAX RATE 1. Developed Property TABLE 1 Maximum Special Tax for Developed Property Community Facilities District No. 2007-1 (Public Safety Services) Land Description Maximum Special. Use Class Tax 1 Developed Single-Family Residence $362.24 per Dwelling Unit 2 Developed Multi-Firmly $305.32 per Dwelling Residence Unit On each July 1 following the Lase Year (i.e.,July 1, 2008), the Maximum Special Tax Rates in Table 1 shall be increased in accordance wish the Annual Escalation Factor. Once the Maximum Special Tax per Dwelling Unit is equal to $500 per Dwelling Unit, no further Annual Escalation Factor shall be applied and the Maximum Special Tax per Dwelling Unit shall not exceed $500. 2. Tax-Exempt Property No Special Tax shall be levied on Tax-Exempt Property. 3. Multiple Land Use Classes In some instances an Assessor's Parcel may contain more than one Land Use Class. The Maximum Special Tax levied on an Assessor's Parcel shall be the surn of the Maximum Special Tax levies that can be imposed on all Land Use Classes located on that Assessor's Parcel. O. ME rHOO OF APPORTIONMENT OF THE SPECIAL TAX Commencing with Fiscal Year 2008-09, 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 upon each Dwelling Unit of the Leasehold Interest (also known as the "possessory interest) as follows, until the amount of the Special Tax levied equals the Special Tax Requirement. The Special Tax shall be levied each Fiscal Year upon the Leasehold Interest of each Assessor's Parcel of Developed Property Proportionately B-3 Cuy ofpalm Spriv Co aotyFaalztiffDutriaNa 2007-I (RAW Sufery Ser=) between Developed Single-Family Residential Dwelling Units and Developed Multi-Family Residential Dwelling Units up to 100% of the applicable Maximum Special Tax, E. APPEALS Any taxpayer that believes that the amotnt 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, an adjustment shall be made. F. EXEMPTIONS I Assessor Parcels classified as Developed Property Developed 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) collectively earning $15,300 or less gross income per year, upon complying with procedures to establish such exemption, or b. A Residential Property consisting of three persons collectively 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 The Special Tax as levied pursuant to Section D above shall be collected in the same manner and at the same time as ordinary cud v daem 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 manner if necessary to meet the financial obligations of the District or as otherwise detemnined appropriate bythe District Administrator. H. 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. B•6 City Ofpalm spray Cormra4vtyPad1azDirtricrNa 2007-1 (I'iNk Safety Selz res) aa0019 EXHIBIT B 00002, s RESOLUTION SILL NO. RE SOLUTION OF TILE CITY COUNCIL, OF THE CITY OF PALM SPRINGS CALLING A SPECIAL ELECTION AND SUBMITTING TO THE VOTERS OF THE CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2007-1 (PUBLIC SAFETY SERVICES) PROPOSITIONS REGARDING THE ANNUAL LEVY OF SPECIAI, TAXES WITHIN THE COMMUNITY FACILITIES DISTRICT TO FINANCE ADDITIONAL POLICE SERVICES, FIRE PROTECTION AND SUPPRESSION SERVICES, AND LIFE SAFETY SERVICES THEREIN AND THE ESTABLISHMENT OF AN APPROPRIATIONS LIMIT WHEREAS, pursuant to Section 53325.1 of the California Government Code, the City Council of the City of Palm Springs (the "City Council") has adopted the resolution of formation for the City of Palm Springs Commumly Facilities District No. 2007-1 (Public Safety Services) (the "CFD"), County of Riverside, State of California, establishing the CFD and the boundaries thereof (the "Resolution of Formation"); and WHEREAS, by the Resolution of Formation, the City Council called a special election on the propositions to be submitted to the voters of the CFD with respect to the formation of the CFD and the levy of special taxes therein for the financing of additional police services, fire protection and suppression services, and life safety services, and other services as defined within the CFD; and WHEREAS, pursuant to Section 53326 of ilic California Government Code, it is necessary that the City Council submit to the voters of the CFD the annual levy of special taxes on taxable property within the CFD; and WHEREAS,pursuant to Section 53325.7 of the California Govermnent Code and the provisions of the Code, the City Council may also submit to the voters of the CFD a proposition for the establishment of an appropriations linut for the CFD; and WHEREAS,the City Clerk has advised the City Council that a statement has been received from the Registrar of Voters of the County of Riverside that less than 12 persons are registered to vote in the territory of the CFD and said statement is on file in the office of the City Clerk,- NOW, THEREFORE, IT IS HEREBY RESOLVED DETE101INED AND ORDERED BY THE CITY COUNCIL OF TIIE CITY OF PALM SPRINGS! SECTION 1 Findings. The City Council finds that: (i) thu foregoing recitals are true and correct; (ii) 12 persons have not been registered to vote within the territory of the CFD for each of the 90 days preceding the close of the public bearing on October 17, 2007; (iii)pursuant to Section 53326 of the California Goverment Code, as a result of the findings set forth in clause (ii) above, the vote in the special election called by this resolution shall be by the landowners of the CFD, or their authorized representatives, at the time of the election, each having one vote for each acre, or portion thereof, which he or she owns within the CFD at the time of the election; (iv)the owners of all of the land in the CFD by written consent (a) waived the time limitb set forth in Suction 53326 of the California Goverment Cade for holding the election called by this resolution and the election on the propositions (b) consented to the holding of the election on October 17, 2007, (c) waived notice and mailed notice of the time and date of the election, (d) waived an impartial analysis by the CFD Attorney of the ballot propositions pursuant to Section 9280 of the California Elections Code and arguments and rebuttals pursuant to Sections 9281 to 9287, inclusive, and 9295 of that Code, and mailing of a statement pursuant to Section 9401 of that Code, 000021 and (e) waived a synopsis of the measures to be included in the official ballot for said elections pursuant to Section 12111 of that Code, and (v) the City Clerk has consented to the holding of the election on October 17, 2007, SECTION 2 Call of Election. The City Council hereby calls and schedules a election for October 17, 2007, on the proposition of the annual levy of special taxes on taxable property within the CFD to finance additional police services, fire protection and suppression services, and life safety services within the CFD, and on the proposition of the establislunent of an appropriations limit for the CFD. SECTION 3 Propositions. The propositions to be submitted to the voters of the CFD at such special election shall be as follows: Proposition A,- Shall special taxes be levied annually on taxable property within City of Palm Springs Community Facilities District No. 2007-1 (Public Safety Services), County of Riverside, State of California (the "CFD"), so long as the special taxes are needed to pay for additional police services, lire protection and suppression services, and life safety services, and to pay expenses incidental thereto and to the levy and collection of the special taxes at the special tax rates and pursuant to the method of apportioning the special taxes set forth in Exhibit "A" to the Resolution of Formation adopted by the City Council of the City of Palm Springs on October 17, 2007? Proposition B.• Shall an appropriations limit, as defined by subdivision (h) of Section 8 of Article XTTT l3 of the California Constitution, be established for City of Palm Springs Community Facilities District No- 2007-1 (Public Safety Services), Comity of Riverside, State of California,in the amount of 54,000,000? SECTION 4 Conduct of Election. The consolidated spccial election shall be conducted by the City Clerk in accordance with the provisions of the California Elections Code governing mail ballot elections, and in particular the provisions of Division 4 (commencing with Section 4000), of that Code, insofar as they may be applicable. SECTION 5. Election Procedures. The procedures to be followed in conducting the consolidated special elections on (i) the proposition with respect to the levy of special taxes on taxable property within the CFD to pay for additional police services, fire protection and suppression services, and life safety services within the CFD, and (ii) the proposition with respect to the establishment of an appropriations limit for the CFD in the amount of$4,000,000 shall be as follows: (a) Pursuant to Section 53326 of the California Govemment Code, ballots for the Special Election shall be distributed to the qualified electors by the City Clerk by mail or by personal service. (b) Pursuant to applicable sections of the California Elections Code governing the conduct of mail ballot elections, and in particular Division 4 (commencing with Section 4000) of that Code with respect to election conducted by mail, the City Clerk or designated official shall mail or deliver to each qualified elector an official ballot in the appropriate form attached hereto as Exhibit "A," and shall also mail or deliver to all such qualified electors a ballot pamphlet and instructions to voter, including a sample ballot identical in form to the official ballot but identified as a sample ballot, a return identification envelope addressed to the City Cleric for the return of voted official ballots and a copy of the Resolution of Formation adopted by the City Council on October 17, 2007. 000022 (c) The official ballot to be mailed or delivered by the City Clerk to each landowner- voter, or their authorized representative, shall have printed or typed thereon the name of the landowner-voter and the number of votes to be voted by the landowner-voter and shall have appended to it a certification to be signed by the person voting the official ballot which shall certify that the person signing the certification is the person who voted the official ballot, and if the landowner-voter is other than a natural person, that he or she is an officer of or other person affiliated with the landowner-voter entitled to vote such official ballot, that he or she has been authorized to vote such official ballot on behalf of the landowner-voter, that in voting such official ballot it was his or her intent, as well as the intent of the landowner-voter,to vote all votes to which the landowner-voter is entitled based on its land ownership on the propositions set forth in the official ballot as marked thereon in the voting square opposite each such proposition, and further certifying as to the acreage of the landowner-voter's land ownership within the CFD. (d) The return identification envelope mailed or delivered by the City Clerk to each landowner-voter shall have printed or typed thereon the following: (i) the name of the landowner, (ii) the address of the landowner, (iii) a declaration under penalty of peduuy stating that the voter is the landowner or the authorized representative of the landowner entitled to vote the enclosed ballot and is the person whose name appears on the identification envelope, (iv) the printed name and signature of the voter, (v) the address of the voter, (vi) the date of signing and place of execution of the declaration, and (vii) a notice that the envelope contains an official ballot and is to be opened only by the City Clerk. (e) The information to voter form to be delivered by the City Clerk to the landowner- voters, or their authorized representative, shall infonn them that the official ballots shall be returned to the City Clerk properly voted as provided thereon and with the certification appended thereto properly completed and signed in the sealed return identification envelope with the certification thereon completed and signed and all other information to be inserted thereon properly inserted and returned to the City Clerk by 6:00 p.m_ on the 17"' day of October, 2007; provided that if all qualified electors have voted, the elections shall be closed with the concurrence of the City Clerk. (1) Upon receipt of the return identification envelopes, which tire returned prior to the voting deadline on the date of the elections, the City Clerk shall canvass the votes cast in the election, and shall file a statement with the City Clerk as to the results of such canvass and the election on each proposition set forth in the official ballot. V�V` 0214 The foreboing Resolution No. was passed and adopted by the City Coiuicil of the City of Palm Springs on the 1 T'day of October, 2007, by the followiad vote: AXES: NOES: ABSENT: ABSTAIN: W Mayor,Ronald Oden City of Palm Springs Attest: City Clerk,James Thompson City of Palm Springs EXHIBIT A OFFTCTAL BALLOTS 4�pnlM SA4 ry ti u � w c4trr6RN`P OFFICIAL BALLOT SPECIAL ELECTION CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO.2007-1 (PUBLIC SAFETY SERVICES) This ballot is for a special landowner election. You must return this ballot in the enclosed postage paid envelope to the office of the City Clerk of the City of Palm Springs no later than 6:00 p.in. on October 17, 2007, either by mail or in person. The City Cleric's office is located at 3200 East Tahquitz Canyon Way, Palm Springs, California, 92262. To vote, mark a cross (X) in the voting square after the word "YES" or alter the word "NO". All distinguishing marks otherwise made are forbidden and make the ballot void. If you wrongly mark, tear, or deface this ballot, return it to the City Clerk of the City of Palm Springs and obtain another. PROPOSITION A: Shall special taxes be levied annually on taxable property within City of Patin Springs Community Facilities District No. 2007-1, County of Ycs Riverside, State of California (the "CFD"), and to levy and collect such special taxes so long as the special taxes are needed to pay for police services, fire protection and suppression services at the special tax rates and pursuant to the method of apportioning the special taxes set forth in Exhibit B to the Resolution of Formation No adopted by the City Council of the City of Palm Springs on October 17, 2007? PROPOSITION B: Shall an appropriations limit, as defined by subdivision (h) of ❑Yes Section 8 of Article XIII B of the California Constitution, be established for City of Palm Springs Community Facilities District No. 2007-1, County of Riverside, State of California, in the amount of 54,000,000? No Assessor Parcel No: 508-600-004 and 508-600-006 Number of votes: 10 (9.49 acres) Owner: The United States of America Fred R. Razzar, Executive Director of the Agua Calieute Development Authority 090023 OF VALM S � z � o CRCCFQRN�p OFFICIAL BALLOT SPECIAL ELECTION CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2007-1 (PUBLIC SAFETY SERVICES) This ballot is for a special landowner election. You must return this ballot in the enclosed postage paid envelope to the office of the City Clerk oC the City of Palm Springs no later than 6:00 p.m. on October 17, 2007, either by mail or in person. The City Clerk's office is located at 3200 East Tahquitz Canyon Way, Palm Springs, California, 92262. To vote, mark a cross (X) in the voting square after the word "YES" or after the word "NO". All distinguishing marks otherwise made are forbidden and make the ballot void. If you wrongly mark, tear, or deface this ballot, return it to the City Clerk of the City of Palm Springs and obtain another. PROPOSITION A: Shall special taxes be levied annually on taxable property within City of Palm Springs Community Facilities District No. 2007-1, County of 17yes Riverside, State of Cali(on-ria (the "CFD"), and to levy and collect such special taxes so long as the special taxes are needed to pay for police services, fire protection and suppression services at the special tax rates and pursuant to the method of apportioning the special taxes set forth in Exhibit B to the Resolution of Fonnation No adopted by the City Council of the City of Palm Springs on October 17, 20077 PROPOSITION B: Shall an appropriations limit, as defined by subdivision (h) of ❑Yes Section 8 of Article XIII 13 of the California Constitution, be established for City of Palm Springs Community Facilities District No. 2007-1, County of Riverside, State of California, in the amount of$4,000,0007 No Assessor Parcel No: 677-030-019 Number of votes: 4 (3.28 acres) Owner: The United States of America Priscilla Anne Pete, Allottee No. 60 of the Agua Caliente Band of Cahuilla Indians [��® G3 EXHIBIT C RESOLUTION BILL NO. RESOLUTION OF THE CITY COUNCIL. OF THE CITY OF PALM SPRINGS DECLARING THE RESULTS OF THE SPECIAL ELECTION FOR CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2007-1 (PUBLIC SAFETY SERVICES) ON TILE PROPOSITIONS WITH RESPECT TO (i) THE ANNUAL LEVY OF SPECIAL TAXES,AND (ii) THE ESTABLISHMENT OF AN APPROPRIATIONS LIMIT AND AUTHORIZING THE RECORDATION OF THE NOTICE OF SPECIAL TAX LIEN WHEREAS, the City Council of the City of Palm Springs (the "City Council") previously adopted a resolution detcnmtung the necessity for the City of Palm Springs Corni nnity Facilities District No. 2007-1 (Public Safety Services) (the "CFD"), to finance additional police services, fire protection and suppression services, and life safety services, and calling a special election on the proposition of(i) the annual levy of special taxes on taxable property within the CFD to finance additional police services, fire protection and suppression services, and life safety services within the CFD, and (ii) the establishment of an appropriations limit for the CFD; and WHEREAS, the City Council also previously adopted a resolution calling a special election (the "Election Resolution") for submitting to the voters of the CFD the proposition with respect to the annual levy of special taxes on taxable property within the CFD to finance additional police services, fire protection and suppression services, and life safely services within the CFD, and the proposition with respect to the establislunent of an appropriations limit for the CFD; and WHEREAS, the City Council has received a statement from the City Clerk of the City of Palm Springs (the "City Clerk"), who, pursuant to the Election Resolution, was authorized to conduct the special election and act as the election official therefore, with respect to the canvass of the ballots returned, and the results of the special election, certifying that more than two-thirds orthe votes cast upon the propositions submitted to the voters in the special electron were cast in favor of approving all such propositions, a copy of which is attached as Exhibit "A" hereto and incorporated herein by this reference; and WHEREAS, at this time the has been measure voted upon and such measure did receive the favorable 213's vote of the qualified electors, and the City Council desires to declare the results of the election; and WHEREAS, a map showing the territory to be included in the CFD (hereafter referred to as the "Boundary Map"), a copy of which is attached as Exhibit `13" hereto and incorporated herein by this reference, and a list of Assessor Parcel Numbers, Owners and Authorized Representatives, a copy of which is attached as Exhibit "C" hereto and incorporated herein by this reference, has been subtmitted to the City Council. NOW, THEREFORE, IT 1S HEREBY RL+SOLVED DETERMINED AND ORDERED BY THE CITY COUNCIL OF THE CITY OF PALM SPRINGS- SECTION 1 Findi_ngg. The City Council Ends that: (i) there were less than 12 persons registered to vote within the boundaries of the CFD at the time of the close of the protest hearing on October 17, 2007, and pursuant to Section 53326 of the California Government Code ("Section 53326") the vote in the special election was, therefore, to be by the owner's authorized representatives within the CFD, each having one vote for each acre or portion of am acre of land that he or she owned within the CFD at the time of the special election; (ii) pursuant to Section 53326 and the Election Resolution, the City Clerk distributed the ballots for the special election to the authorized representatives of all of the land included within the boundaries of the CFD (collectively the "Property Owners") by overnight mail with return postage prepaid; (iii) the Property Owners waived the time limits for holding the special election 00002S and the election date specified in Section 53326, and consented to the calling and holding of the special election on October 17, 2007; (iv) the special election has been properly conducted in accordance with all statutory rcquircmcnts and the provisions of the Election Resolution; (v) pursuant to Section 53326, the Property Owners, which owned approximately 14 acres, were entitled to a total of 14 votes; (vi) the ballots were returned to the City Clerk prior to 6:00 p.m. on October 17, 2007, by the Property Owners; (vii) the ballots returned to the City Clerk by the Property Owners voted all votes to which it was entitled in favor of all propositions set forth therein; (viii) more than two-thirds of the votes cast in the special election on each such proposition were cast in favor thereof, and pursuant to Sections 53328 and 53329 of the California Government Code, all such propositiong carried; (ix) the City Council may annually levy special taxes on taxable property within the CND in amounts sufficient to finance additional police services, fire protection and suppression services, and life safety services within the CND; and (xi) an appropriations limit for the CND has been established in the amount of S4,000,000. SUCTION 2 Declaration of Results. All votes voted in the special election on the propositions with respect to the annual levy of special taxes on taxable properly within the CFD to finance additional police services, Fire protection and suppression services, and life safety services within the CFD; and the establislunent of an appropriations limii in the amount of $4,000,000 for the CFD were voted in favor thereof, and all such propositions earned. SUCTION 3 Effect of Elections. The elteci of the results of the special electron, as specified in Section 2 hereof, is that the City Council, as the legislative body of the CFD, is authorized to have the CFD annually levy special taxes on taxable property within the CFD in an amount sufficient to finance additional police services, fire protection and suppression services, and life safety services within the CFD, at the special tax ndes and pursuant to the methodology for determining and apportioning such special taxes which are set forth in Exhibit "A" to the Resolution of Formation adopted by the City Council on October 17, 2007, and an appropriations limit has been established for the CFD in the amount of S4,000,000. SECTION 4 Notice of Special Tax Lien. The City Clerk shall record a notice of special tax lien pursuant to Section 53328.3 of the California Government Code and Section 3114.5 of the California Streets and Highways Code. The Foregoing Resolution No. was passed and adopted by the City Council of the City of Palm Springs on the 17`11 day of October, 2007, by the Following vote: AYES: NOES: ABSENT: A13STAIN: Mayor, Ronald Oden City of Palm Springs .Attest: City Clerk, Jai-nos Thompson City of Palm Springs EXHIBIT A CERTIFICATE OF ELECTION OFFICIAL AND STATEMENT OF VOTES CAST oao0, "1 CERTIFICATE OF ELECTION OFFICIAL AND STATEMENT OF VOTES CAST STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF PALM SPRINGS ) The undersigned, Election Official of the City of Palm Springs, County of Riverside, State of California, does hereby certify that pursuant to the provisions of Section 53326 of the Government Code and Division 12, commencing with Section 17000 of the Elections Code of the State of California, I did canvass the returns of the votes cast at the CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO- 2007-1 (PUBLIC SAFETY SERVICES) SPECIAL ELECTION in the CFD,held on October 17, 2007. 1 further certify that this Statement of Votes Cast shows the whole number of votes cast in the area proposed to be included in Community Facilities District No. 2007-1 (Public Safety Services) of the City of palm Springs for or against the Measure are full, true and correct. VOTES CAST ON PROPOSITION 1: YES NO VOTES CAST ON PROPOSITION 2: YES NO WITNESS my hand this 17"'day of October, 2007: City Clerk,James Thompson City of Palm Springs td JQll 2 EXIIIBIT B BOUNDARY MAP i iAAP OF PROPOSED BOUNDARIES OF sneer 1 u=� Y7 COMMUNITY FACILITIES DISTRICT NO.2DO7-1 (PDBIJC SAFETY SERVICES) k![ WU�OF CRC kSr,H]9 FNvl52E SfA�C£CJl'FC£13A Wix of �ix.��•�m m� 1 dve mSK M�r_• VL ff�wu�P�mvm ers��viW WSL w I L wuwn 3 6 —jD III(J 111 ? WrMuni Financial Q I.� REAP OF PROPOSED BOUNDARIES OF sw�z of x IP COMMUNITY FACILITIES DISTRICT NO.2007-1 {PUBLIC SAFETY SERVICESI [YIY OF PAID ns CW OF N..OD: 6TAiE OF CW fCR:G I I i�IfF a�s J FIT I \ IFntx:o 1 � �GAEYFMJ V2FN I L I � O E G ! i MuniFinancia] j Cfa 's EXHIBIT C ASSESSOR'S PARCEL NUMBERS, OWNERS AND AUTHORIZED REPRESENTATIVES OBOE+& i ASSESSOR'S PARCEL NUMBERS, OWNERS AND AUTHORIZED REPRESENTATIVES ASSESSOR'S OWNER NAME AUTIIOR12ED REPRESENTATIVE PARCEL NO. 677-030-019 THE UNITED STATUS OF AMERICA Priscilla Anne Pete, Allottee No. 60 of the Agua Caliente$and of Cahuilla hidians 508-600-004 THE UNTIED STATES OF AMERICA Fred R. Razzar, Executive Director of the Agua Caliente Development Authority 508-600-006 THE UNITED STATES OF AMERICA Fred R. Razzar, Executive Director of the Aa a Caliente Development Authority 000037 EXHIBIT D 000033 ORDINANCE NO. ORDINANCE. OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN THE CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2007-1 (PUBLIC SAFETY SERVICES) WHEREAS, the City Council of the City of Palm Sprmos, California (the "City Council"), has initiated proceedings, held a public hearing, conducted an election and received a favorable vote .from the qualified electors authorizing the levy of a special tax in a conunuiuty facilities district, all as authorized 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") and the City of Palm Springs Conununity Facilities District Ordinance enacted pursuann to the powers reserved by the City of Palm Springs under Sections 3, 5 and 7 of Article XI of the Constitution of the State of California (the "Ordinance-) (the Act and the Ordinance may be rel'erred to collectively as the "Community Facilities Districr Law"), This Community Facilities District is designated as Community Facilities District No. 2007-1 (Public Safety Services) (the"CFD"). The City Council of the City of Palm Springs does hereby ordain as follows: SECTION I By the passage of this ordinance, the City Council authorizes the levy of special taxes within the CFD pursuant to the Rate and Method of Appordomnent of Special Taxes as set forth in F..xhibit"A"attached hereto (the"Rate and Method"), referenced and so incorporated. SECTION 2 The Finance Director of the City of Palm Spnngs is hereby authorized and directed each fiscal year to detemnine the specific special tax rate and amotnt to be levied for the next ensuing fiscal year for each parcel of real property within the CFD, in the manner and as provided in the Resolution of Formation. SECTION 3 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 applicable for ad valorem taxes; provided, however, the CFD may utilize a direct billing procedure for any special taxes That cannot be collected on the County tax roll or may, by resolution, elect to collect the special taxes at a different time or in a different manner if necessary to meet its financial obligations. SECTION 4 The special taxes shall be secured by the lien unposed pursuant to Sections 3114.5 and 3115.5 of the Streets and Highways Code of the State of California, which lien shall be a continuing lien and shall secure each levy of the special tax. The lien of the special tax shall continue in force and effect until the special tax obligation is prepaid, permanently satisfied and canceled in accordance with Section 53344 of the Government Code of the State of California or until the special tax ceases to be levied by the City Council in the manner provided in Section 53330.5 of said Government Code, SECTION 5 This Ordinance shall be effective thirty (30) days after its adoption. Within fifteen (15) days after its adoption, the City Council shall cause this Ordinance to be published in a newspaper of general circulation in the CFD boundaries pursuant to the provisions of Government Code Section 36933. G�17, 2007 1 City of PalmSpriw Qmn,izity Faalike5 Di trict No. 2007-1 Public Safety SffULF5� 0000 ' Introduced by the City Council of the City of Palm Springs ai a regular meeting thereof held on the 17"' day of October, 2007. Enacted at a regular meeting of the City Council of the City of Palm Springs, on the 17"' clay of October, 2007,by the following vote: AXES: NOES: ABSENT: ABSTAIN: Mayor, Ronald Oden f City of Palm Springs Attest: City Clerk, James Thompson T City of Palm Springs GdAr 17, 2007 2 City of Palm Springs CwmariayFaali=Dzstnallo. 2007-1 (Public Safety Se=) 0090 0 EXkfWIl A RATE AND METHOD OF APPORTIONMENT RATE AND METHOD OF APPORTIONMENT CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2007-1 (PUBLIC SAFETY SERVICES) A Special Tax of Community Facilities District No. 2007-1 (Public Sal'ety Services) of the City of Palm Springs (the "District") shall be levied on all Assessor's Parcels in the District and collected each Fiscal Year commencing in Fiscal Year 2008-09 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: "Act' means the Mello-Roos ConununityFacilities 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. "Adrnninistrative 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 (CPT) or the percent increase of salaries and benefits for public safety employees as stated in the Memorandurn 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 ua the then-current April update. The annual CPI used shall be as determined 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 District Admirkkracor shall select a reasonably comparable index. "Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned assessor's parcel number. -I. City ofPabnSpnngs Cmm,a,styFacidzw Dist=Na 2007-1(PuNk Sdfety S"l'(� 0 0, 2 "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, 20C& "BIA" means the Bureau of Indian Affairs within the Department of the Interior and any tribe acting on behalf of the BIA. "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, C:alifomia. "Developed Multi-Family Residence" means an Assessor's Parcel of Developed Properly for which a building permit has been issued for purposes of constructing a residential structure consisting of more than one residential Dwelling Unit which share common walls, including, but not liinized to, duplexes, triplexes, town homes, condominiums, and apartment units- "Developed Property" means all Taxable Properly, exclusive of Properly Owner Association Properly, Non-Residential Property, or Public Property, for which a building permit was issued prior to May 1st preceding the Fiscal Year in which the Special Tax is being levied. "Developed Single-Farriily Residence" means an .Assessors' Parcel 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. 2007-1 (Public Safety Services) of the City of Palm Springs. "Dwelling Unit" means any separate residential unit in which a person or persons may live, which includes provisions for sleeping, cooking and sanitation, and is not considered to be for commercial or industrial use. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Government Land" means an area of land, or interest therein, in which the Surface Estate is owned by the United States of America and administered by the BIA- - — A-2 CityofPabnSpnW Comma ityT^aaliiks District Na 2007-1 (Public Safety S"0 0 0 r 3 "Indian Land" means an area of land in which Interest in the Surface Estate is owned by tribe or individual Indian, including but not limited to Government Land or Tribal Land. "Interest" means an ownership right to the Surface Estate of Indian Land that may be unlimited or uncertain in duration. "Land Use Class" means anyof the classes listed in Table 1. "Lease" means a written agreement between the Goverment or Indian landowner(s) and the Lessee, whereby the Lessee is granted a right to possession of Government or Indian Land, for a specified purpose and duration. "Leasehold Interest" means the Lessee's independent and exclusive right to possession of, or claim to, the property under the terms and conditions specified in the Lease or Sublease. For purposes of this definition, Leasehold Interest is also referred to as pcsse5so7y irrtertst within the County. "Lessee" means a person or entity who has acquired a legal right of possession to Indian Land by a Lease or Permit as defined in Section A, for which said person or entity holds a p(issFssay z?&ne5t in the property. For purposes of this definition, the Lessee may also be referred to as the [errata. "Maximum 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 which is classified as either a Single-Family Residence or a Multi-Family Residence as defined in Section A- "Non-Residential Property" means an Assessors' Parcel for which a building pennit(s) has been issued for a non-residential use and does not contain any residential Dwelling Units as defined in Section A. "Pennit" means a written agreement between the Indian Landowner(s) and the applicant for the permit, also referred to as a pen-nittee, whereby the permittee is granted a revocable privilege to use Indian Land or Government Land, fora specified purpose. "Property Owner Association Property" 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 levied to The Maximum Special Tax is equal for all Assessor's Parcels within classified as Developed Property. "Public Property" means any property within the boundaries of the District that is, at the time of the District formation or ac 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 A-3 City afPalmSprings Crnrmumity Faahties Di Chid No. 2007-1 (Public Safety Se7zices offered for dedication to the federal govermnent, the State, the County, the City or any other public agency. "Public Safety Service Costs" means the estunated 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, (ii) equipment, vehicles, ambulances and paramedics, fire apparatus, supplies, (P 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. 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 Developed Property to fund the Special "fax 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: (t) pay for Public Safety Service Costs; (it) 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; less any surplus of funds available from the previous Fiscal Year's Special Tax levy. "State" means the State of California. "Sublease" means a written agreement bywhich the Lessee grants to an individual or entity a right to possession no greater than that held bytle Lessee under the Lease. "Surface Estate" means ownership of the surface of a particular area of land by any petson or persons who holds record title to the surface of the land, and which is identified by the ownership records of the County in which the real properly is situated. "Tax-Exempt Property" means an .Assessor's Parcel not subject to the Special Tax. Tax- Exempt Property includes: () Public Properly, (ir) Property Owner Association Property, (iit) Non-Residential Properly, and (iv) properly designated by the City or District Administrator as Tax-Exempt Property. "Tribal land" means the Surface Estate of land or any interest therein held by the United States of America in taut for a tribe,band,cornrnunity, group or pueblo of Indians, and land that is held by a tribe, band, community, group or pueblo of Indians, subject to federal restrictions against alienation or enctunbrance, and includes such land reserved for BIA administrative purposes when it is not immediately needed for such purposes. B. ASSIGNMENT TO I-AND USE CATEGORIES Each Fiscal Year using the definitions above, all property within the District shall be classified as either Developed Property or Tax-Exempt Properly. Developed Property shall be further classified as either a Developed Single-Family Residence or a Developed Multi- A-4 City gfPalm5p7ings Q rrnrndnty F,dlitig Disk t Na 2007.1 (Public Safety sfmaas) 000i0� 5 Family Residence. Commencing with the Base Year and for each subsequent Fiscal Year, all Developed Property shall be subject to Special Taxes ptusuani 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. 2007-1 (Public Safety Services) Land Use Description Maximum Special Tax Class 1 Developed Single-Family Residence $362 24 per Dwelling Unit 2 Developed Multi-Pan-rily Residence $30532 per Dwelling Unit On each July 1 following the Base Year (i.e.,July 1, 2008), the Maxinnutn Special Tax Rates in Table 1 shall be increased in accordance with the Annual Escalation Factor. Once the Abximum Special Tax per Dwelling Unit is equal to $500 per Dwelling Unit, no further Annual Escalation Factor shall be applied and the Mam nuna Special Tax per Dwelling Unit shall not exceed$500. 2. Tax-Exempt Property No Special Tax shall be levied on Tax-Exempt Property. 3. Multiple Land Use Classes In some instances an Assessor's Parcel may contain more than one Land Use Class. The Maximum Special Tax levied on an Assesso's Parcel shall be the sum of the Maximum Special Tax levies that can be imposed on all Land Use Classes located on that Assessor's Parcel. A. METHOD OF APPORTIONMENT OF THE SPECIAL TAX Commencing with Fiscal Year 2008-09, 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 upon each Dwelling Unit of the Leasehold Interest (also known as the "possessory interest") as follows, until the amount of the Special Tax levied equals the Special Tax Requirement. The Special Tax shall be levied each Fiscal Year upon the leasehold Interest of each Assessors Parcel of Developed Property Proportionately A-5 City of PalmSpnw Co ww-ityFaeiliwDistnaNa 2007-I (Public Safety S l���v between Developed Single-Family Residential Dwelling Units and Developed Multi-Family Residential Dwelling Units up to 100% of the applicable Maxunum Special Tax. 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 occtured. 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 'Fax levy shall be corrected and, if applicable in any case, an adjustment shall be made. F. EXEMPT/ONS I Assessor Parcels classified as Developed Properly Developed 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) collectively earning $15,300 or less gross income per year, upon complying with procedures to establish such exemption, or b. .A Residential Property consisting of three persons collectively 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 fortclephone services_ The City is authorized and directed to promulgate administrative Tales and procedures for velification of eligibility for the exernpdons referred to in Section F. G. MANNER OF COLLECT/ON The Special Tax as levied pursuant to Section D above shall be collected in the same manner and at the same time as ordinary ad ulocrn property 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 manner if necessary to meet the financial obligations of the District or as otherwise determined appropriate by the District Administrator. H. TERM OF" SPECIAL TAX Every five years after the establishrneni 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. T^ A-6 Ci O almSpV9 Cm7=rityl'aalitiesDistrLdNa 2007.1 (Puhlx Safily Set= 0 OW City of Palm Springs Community Facilities District No. 2007-1 (Public Safety Services) Community Facilities District Report VALM S V [7+ a October 17, 2007 MuniFinancial Corporate office Q5x L owtron 27368 Via lndustria Anaheim, CA Oakland,CA Siute 110 Lancaster, CA Phoenix,AZ Temecula,CA 92590 Los Angeles Regional Office Sacramento,CA Tel: (951) 587-3500 Seattle,WA San Diego,CA Tel: (800) 755-NR2IU (6864) Fax: (951) 587-3510 www.muni.com 600048 City of Palm Springs City Council Ronald Oden, Mayor Steve Pougnet, Mayor Pro tem Ginny Foat, Councilmember Mike McCulloch, Councilmember Chris Mills, Councilmember City Manager David Ready Finance Director Craig Graves -TABLE- OF CONTENTS---------------------- --------PAG-E- INTRODUCTION ..............................................................................................................................I A. Description of Services............................................................................................I B. Boundaries of the CFD ............................................................................................2 C. Cost Estimates For Services.....................................................................................2 D. Rate and Method of Apportionment of Special Tax................................................2 E. General Terms and Conditions ................................................................................2 F. Conclusion...............................................................................................................j EX1-TT13TT A—DT-SCRTPTION OF CFD BOUNDARTT-s--------------------------------------------------------------------- A-1 Boundariesof the CFD .................................................. .............................................A-1 BoundaryMal) o C the CFD ------------------------------------------------------------------------------------------ A-1 Siteof the CFD ............................................................................................................A-1 EXHT51T3—COST ESTIMATFS---------------------------------------------------------------------------------------------------B-1 CostEstimates...............................................................................................................B-1 Substitutionof Services ................................................................................................B-1 EXHIBIT C-RATE AND METHOD OF APPORTIONMENT ..............................................................C-1 000050 Introduction WI-IERRAS, the City Council of the City of Palm Springs (hereinafter referred to as the "Agency" or"Legislative Body of the Local Agency"), in the State of California, did, pursuant to the teens and provisions of Chapter 2.5 of Par 1, of Division 2, of Title 5 of the Government Code of the State of QHomia, as amended (the "Act"), and specifically Section 53321.5 thereof, expressly order the filing of a written Community Facilities District Report ("Report") with the Agency for a proposed Community Facilities District, which Community Facilities District shall be referred to as Community Facilities District No. 2007-1 (Public Safety Services), (hereinafter referred to as the "CrD"); and WFIEREAS,the Report generally contains the following: ✓ A brief description of the police services, fire protection and suppression services, and life safety services (the "Services") which are required to adequately meet the needs of the CFD; and ✓ An estimate of the cost of financing such Services, as defined below, including incidental expenses, determination of the arnount of any Special Tax, collection of any Special Tax., and all other related costs as provided for in Section 53345.3 of the Act, and including all costs associated with the creation of the CFD, or costs otherwise incurred in order to carry out the authorized purposes of the CrD; and ✓ The rate and method of apportionment of the Special Tax in sufficient detail to allow each property owner within the proposed CFD to calculate the Maximum Special Tax that may be levied against their property. For particulars, reference is made to the Resolution of Intention as previously approved. All capitalized terns not defined herein are defined in the Rate and Method of Apportionment of Special Tax attached as "Appendix A'. NOW THEREFORE. MuniFinancial, the appointed responsible firm directed to prepare the Report,pursuant to the provisions of the Code, does hereby submit the following: A. DESCRIPTION OF HERVICES Community Facilities District No. 2007-1 (Public Safety Services) is being formed to provide additional police services,fire protection and suppression services, and life safety services authorized by the Act and associated with the new developments within the boundaries of the CFD. The following is a general description of the Services to be financed by the CFD: Services New police services, fire protection and suppression services, and life safety 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 hate and Method of Apportionment of the Special Taxes to fund such Services. O r17, 2007 Pa�vA-I CatyqfPabnSpnngs Canvrarraty Facilities District Na 2007-1 (PUNk Safety Seri,icts� 000011 H. 6OUNOAR/ES OF THE CFO The boundaries of the CFD include all properties and parcels on which a Special Tax may be levied to pay for the costs and expenses of the authorized Services- The boundaries of the initial CFD are composed of two noncontiguous areas, of which one is generally located south of Sattunino Road, west of Avenida Caballeros, north of Ramon Road and east of Calle El Segundo, and the other is generally located south of Interstate 10, west of Gene Autry Trail, north of Via Escuela, and east of VA itewater Club Drive. As of the writing of this Report, the parcels within these two developments are identified by the Riverside Cotmty Assessor's Office as Assessor's Parcel Numbers 677-030-019, 508-600-004 and 508-600-006. The boundaries of the CFD are described within Exhibit "A", and a reduced scale map entitled "Map of Proposed Boundaries of ComrnunityFacilities District No. 2007-1 (Public Safety Services)- is attached hereto and incorporated herein. .A full-scale map is on file in the Office of the City Clerk of the City of Palm Springs and was recorded with the Riverside County Recorder on September 11, 2007, in Book 72 of Maps of ,Assessment and Community Facilities Districts at pages 17 and 18, as Instrument No. 2007-0576529. C. COST EST/MATES FOR SERV/CES The CFD is being formed to mitigate the impact of providing the Services created by new development within the CFD. Commencing with Fiscal Year 2008-09, and for each subsequent Fiscal Year, the CFD Administrator shall calculate the Special Tax Requirement based on the definitions located within Section A of the CFD's Rue and Method of Apportiomneni (the "RMA') and levy the Special Tax upon each Dwelling Unit of the Leasehold Interest (also known as the "possessory interest"). The Special Tax shall be levied each Fiscal Year upon the Leasehold Interest of each Assessor's Parcel of Developed Properly Proportionately between Developed Single-Family Residential Dwelling Units and Developed Multi-Family Residential Dwelling Units up to 100% of the applicable Maximum Special Tax. The Maximum Special Tax for the fast fiscal year is as follows: (1) $362.24 per Dwelling Unit for Developed Single-Family Residences; and (2) $305.32 per Dwelling Unit for Developed Multi-Family Residences. On each July 1 following the Base Year (i.e., July 1, 2008), the Maximum Special Tax Rates in Table 1 shall be increased in accordance with the Annual Escalation Factor. Once the Maximum Special Tax per Dwelling Unit is equal to $500 per Dwelling Unit, no further Aruival Escalation Factor shall be applied and the Maximum Special Tax per Dwelling Unit shall not exceed$500. For a more detailed cost estimate, please refer to Exhibit"B". A. RATE AND METHoo OF APPORTIONMENT LIF SPEC/AL TAX The Rate and Method of Apportionment of the Special Tax allows each property owner within the CFD to esti hate the annual amount that would be required for payment if a special tax were levied- For particulars of the rate and method of apportionment, please refer to Exhibit"C'. H. GENERAL TERMS ANO CONO/T/ONS The description of the Services, as set forth herein, is general in nature. The final nature of the Services will be determined upon the approval of the Services. 0dober17, 2007 Page A-1 City cfpdmspriw Corrm�Auty Faalitzes District Na 2007-1 (Public Safely Se i zn) 00905,E F. CE7NCLLIS/O1V Based on information provided by, and discussions with, the City and the property owners, the Services listed in this Report are those that are necessary to meet increased demands placed on the City as a result of development occurring within the boundaries of the City of Palm Springs. Further, it is my opinion that the Special Tax Rate and Method of Apportionment as set forth in "Exhibit C" is equitable and is not discriminatory or arbitrary and permits a purchaser of property subject to the Special Tax a fair means of deterrmning his or her obligation. MuniFinarxcial y� Chris Fisher Principal Consultant Oad ur 17, 2007 Page A-9 City gfPalm Sprngs Canm adty.Facdities District Na 2 00 7-1 (PAC SeMICS) 006953 awlxr17, 2007 Page A-1 City cf Palm Sp irp Cor ma2ityFaciliwDishictNo. 2007-1 (PLdilC Safety S ;. Exhibit A — Description of CFD Boundaries 6OUNLOAR1EH OF -ri4E CFO The exterior boundaries of the CFD are shown on that certain map entitled "Proposed Boundaries of Community Facilities District No. 2007-1 (Public Safety Services)" (hereafter referred to as "Boundary Map") and shall be kept on file in the Office of the City Clerk This map indicates, by boundary lines, the extent of the territory included in the initial CFD and shall govern for all details as to the extent of the CFD. The parcels within the CFD are described more particularly on the Assessor Parcel Maps that are on file in the Office of the Riverside County Assessor, on Maps filed witlr the County Recorder in connection with lot be adjustments, and are incorporated into this Report by reference. The Special Tax shall be applied to all applicable possessory interests associated with the parcels identified on the Boundary Map of the CFD, and in accordance with all specifications detailed in E21ibit C of this Report. Bi LUMDARY MAP OF THE CFO The boundaries of the c::FD are described in the reduced scale map entitled "Proposed Boundaries of City of Palm Springs CornmLnity Facilities District No. 2007-1" which is attached hereto and incorporated herein. A full-scale map is on file with the City Clerk of the City of Palm Springs and was recorded with the County Recorder, County of Riverside, on September 11, 2007, in Book 72, Pages 17 through 18, of Maps of Assessment and Community Facilities Districts, as Instrument Number 2007-0576529. SITE EIF THE CFO The site of the CFD boundaries at the time of formation is located in the City of Palm Springs, County of Riverside, State of California, and consists of two separate areas. One site is identified as Riverside County.Assessor Parcel number 677-030-019 and is generally located south of Saturnino Road,west of Avenida Caballeros, north of Ramon Road and east of Calle El Segundo, and consists of approximately 4 acres (3.28 acres). The other site is identified as Riverside County Assessor's Parcel Numbers 508-600-004 and 508-600-006, and is gencrally located south of Interstate 10, west of Gene Autry Trail, north of Via Escuela, and east of Whitewater Club Drive, and consists of approximately 10 acres (9.49 acres). CFder17, 2007 Page A-1 City OFPalmSpir s Cw=P ity Fa&idff District Ida 2007.1 (Publc Safety Serl V N / 7 �! HAP OF PROPOSED BOUNDARIES OF - COMM UNITY FACIUM ES DI STRIOT NO.2007.1 (PUBLIC SAFETY S ERVI DES) arrce paw spaius u-vxvw o.arrnso_ 3F�TG GLIfC£NA �urr6 v. — >r.. c�rWMwnmr f.��nir rr —, iwJEr On'..'vnuir���✓uan 1>a PY6N n�rtrraa�r nmum�io��p3 ` �pm o L i mumFrnancial cn Q � N � O O ert t.. v � o ' 14 MAP OF PROPOSED BOUNDARIES OF steer x of e V COMMUNITY FACILITIES DISTRICT NO.2007-1 \ {PUBLIC SAFETY S ERV[CES) , \ un uF rwlsnn.s jq11 L[4K.T'OF FI(ciSLC \\\\\\ 6SA1c OF GLFCfIL1 © r { n [� Kpepe {j f b n I MumFinancia[ In N O O O � e�Yr Exhibit B — Cost Estimates COST EST/MATES The budget below represents the maximum estimated cost of Services in current year dollars asstuning that all properties are developed to the maximum number of lots planned by the developers, the projects are completed this fiscal year, and that all possessory interests within the boundaries of the CFD are taxable. The Special Tax was calculated as the amount necessary to pay for the CFD's proportionate share of the services below based on 2007 dollars, which are in addition to the services already provided to the area before the CFD was created. The budget is based on the projected build out and special tax for Fiscal Year 2008-09 and may change over time based on the Ciryrys overall budget needs as related to the CFD. „Budget Estimated Annual Costs (1).(2),(3) Additional police services,fire protection and suppression $36,224.00('),(2),(a) services, and life safety services within Tract 33576 of the CFD Additional police services, fire protection and suppression $3 622 40('),(2),(3) services,and life safety services within Tract 33623 of the CFD Total Services Annual Budget $39,846.40(a).(?).(s) (1) Total Budget represents the estinktted special tax revenue to be generated bythe CFD for FY 2008-09 and does not reflect any annual CPI increases. (2) Estunated based on the Maximum Special Tax for each Land Use Class category multiplied by the proposed number of possessory interests within the CFD boundaries at the time of forinal-ion.Information regarding the estimated number of possessory interests within each tract wyc provided bythe developers of each tract. (3) Rate includes an amounr for annual administration of the CFD. The budget may increase annually by the greater of the increase in the annual percentage change of the Consumer Price Index for All Urban Consumers (CPI) or three percent (3%). The annual. CPI used shall be for the area of Los Angeles-Riverside-Orange County, California as reflected in the then-current April update. The annual CPl used shall be as determined by the United States Department of Labor, Bureau of Labor Statistics. As annexations into the CCD occur,the estimated annual cost will increase in order to service additional developments. The appropriations limit for the CFD is set ai$4,000,000 and may be amended for any future annexations as necessary. OUBST/TUT/ON OF SERV/CE5 The description of the Services, as set forth herein, is general in nature. The final nature of the Services will be determined upon the Ciu/, s approval of the Services. The approval thereof may show substitutes in lieu of, or modification to, the proposed Services in order to provide the public Services necessitated by development occurring in the CFD, and any such substitution shall not be a change or modification in the proceedings so long as such substitute Services serve a function or provide a service substantially similar to those described Services as conveyed in this Report. OttolLr17, 2007 Page B-1 City cfPalmSprings Carrarnnuty Fadlides Distazct Na 2007.1 (Ptax Safety S0,10 0 0, 2 Exhibit C - Rate and Method of Apportionment CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2007-1 (PUBLIC SAFETY SERVICES) A Special Tax of Community Facilities District No. 2007-1 (Public Safety Services) of the City of Palm Springs (the "District") shall be levied on all Assessor's Parcels in the District and collected each Fiscal Year commencing in Fiscal Year 2008-09 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 mariner herein provided. A. OEF/N/T/ONS The terns hereinafter sci forth have the following meanings: "Act" means the Mello-Roos Community Facilities Act of 1982, being Chapter 2.5, Pan 1, Division 2 of Tide 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 adnvrustration 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 determined 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 District Administrator shall select a reasonably comparable index, "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, 2008. Septets 5, 2007 Page 01� City cfpalmSp7iv ConvrnauVFaci a7z DistrutNa 2007.1 (PtAL Safety Serums ��t�ktl� i "BIA" means the Bureau of Indian Affairs within the Department of the Interior and any tribe acting on behalf of the BIA. "City" means the City of Palm Springs. "Council" means the City Council of the City of Pahn Springs, acting as the legislative body of the District. "County" means the County of Riverside, California. "Developed Multi-Farxrily Residence" means an Assessor's Parcel of Developed Property for which a building permit has been issued for purposes of constructing a residential structure consisting of more than one residential Dwelling Unit which 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 prior to May 1st preceding the Fiscal Year in which the Special Tax is being levied. "Developed Single-Family Residence" means an Assessors' Parcel of Developed Property for which a building pen-nit(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 Taxcs. "District" means Commtutity Facilities District No. 2007-1 (Public Safety Services) of the City of Palm Springs. "Dwelling Unit" means any separate residential unit in which a person or persons may live, which includes provisions for sleeping, cooking and sanitation, and is not considered to be for commercial or industrial use. "Fiscal Year" means the period starting July 1 and ending on the following Jtme 30. "Government Land" means an area of land, or interest therein, in which the Surface Estate is owned by the United States of America and administered by the BIA. "Indian Land" means an area of land in which Interest in the Surface Estate is owned by a tribe or individual Indian,including but not limited to Government Land or Tribal Land. "Interest' means an ownership tight to the Surface Estate of Indian Land that may be unlimited or uncertain in duration. "Land Use Class" means any of the classes listed in Table 1. "Lease" means a written agreement between the Government or Indian landowner(s) and the Lessee, whereby the Lessee is granted a right to possession of Government or Indian Land,for a specified purpose and duration. "Leasehold Interest" means the Lessee's independent and exclusive right to possession of, or claim to, the property under the terms and conditions specified in the Lease or Sublease. Sep 4er 5, 2007 Page G2 City of Palm Sp%5 Corry w ity Faditzes Distrut No 2007-7 Public laly S Ci6�� n For purposes of this definition, Leasehold Interest is also referred to as passe5sory iwor t within the County. "Lessee" means a person or entity who has acquired a legal right of possession to Indian Land by a Lease or Permit as defined in Section A, for which said person or entity holds a possessory inwnr t in the property. For purposes of this definition, the Lessee may also be referred to as the renam. "Maximum Special Tax" means the in-minum 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 which is classified as either a Single-Family Residence or a Multi-Fancily Residence as defined in Section A. "Non-Residential Property" means an Assessors' Parcel for which a building pemut(s) has been issued for a non-residential use and does not contain any residential Dwelling Units as defined in Section A. "Pemut" means a written agreement between the Indian Landowner(s) and the applicant for the permit, also referred to as a permittee, whereby the permittee is granted a revocable privilege to use Indian Land or Government Land, for a specified purpose. "Property Owner Association Property" meaics anypropertywithin 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 levied to the Maximurn Special Tax is equal for all Assessor's Parcels within classified as Developed Property. "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 (r) the costs of contracting services, (n) equipment, vehicles, ambulances and paramedics, fire apparatus, supplies, (1) die 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. The Special Tax provides only partial funding for police, fire and life safetyservices. "Special Tax" means the Special Tax to be levied in each Fiscal Year on each .Assessor's Parcel of Developed 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: (r) pay for Public Safety Service Costs; (ii) pay reasonable Administrative Expenses; (in) pay any amounts required to establish or replenish any reserve funds; and (iv) Sep&--n r 5, 2007 Page C3 City g(Pabn SpriW CorrararrntyFao1i66Dis=Na 2007-1 (Public Safety Serl pay for reasonably anticipated delinquent Special Taxes; less any surplus of funds available from the previous Fiscal Year's Special Tax levy. "State" means the State of C1lifomia. "Sublease" means a written agreemcnz by which the Lessee grants to an individual or entity a right to possession no greater than that held bythe Lessee under the Lease_ "Surface Estate" means ownership of the surface of a particular area of land by any person or persons who holds record tittle to the surface of the land, and which is identified by the ownership records of the Countyin which the real property is situated. "Tax-Exempt Property" means an Assessor's Parcel not subject to the Special Tax. Tax- Exempt Property includes: (r) Public Property, (n) Properly OW-ner.Association Properly, (1) Non-Residential Property, and (iv) properly designated by the City or District Administrator as Tax-Exempt Property. "Tribal land" means the Surface Estate of land or any interest therein held by the United States of America in taut for a tribe, band, community, group or pueblo of Indians, and land that is held by a tribe, band, community, group or pueblo of Indians, subject to federal restrictions against alienation or encurribrance, and includes such land reserved for BIA administrative proposes when it is not immediately needed for such purposes. S. ASSIGNMeNT TO LAND USE CATEOCRIES Each Fiscal Year using the definitions above, all property within the District shall be classified as either Developed Properly or Tax-Exempt Properly. Developed Property shall be further classified as either a Developed Single-Family Residence or a Developed Multi- Family Residence. Commencing with the Base Year and for each subsequent Fiscal Year, all Developed Properly shall be subject to Special Taxes pursuant to Sections C and D below. C. MAXIMUM SPEC/AL TAX RATE 1. Developed Property TABLE 1 Maximum Special Tax for Developed Property Community Facilities District No. 2007-1 (Public Safety Services) Land Use Description Maximum Special Tax Class 1 Developed Single-FarnilyResidence $362 24 per Dwelling Unit 2 Developed Multi-Farnily Residence $305.32 per Dwelling Unit Septe?7 F 5, 2007 - Page C-4 City cf Palm Spring Can nnrr y Fuczlidz Di bid Na. 2007-? (Public Safety Serz:(i?s) 00060, On each July l following the Base Year (i_e.,July 1, 2008), the Maximum Special Tax Rates in Table 1 shall be increased in accordance with the Annual Escalation Factor. Once the Maximum Special Tax per Dwelling Unit is equal to $500 per Dwelling Urrit, no further Annual Escalation Factor shall be applied and the Maximum Special Tax per Dwelling Unit shall not exceed$500. 2. Tax-Exempt Property No Special Tax shall be levied on Tax-Exempt Property. 3. Multiple Land Use Classes In some instances an Assessor's Parcel may contain more than one Land Use Class. The Maximum Special Tax levied on an Assessor's Parcel shall be the sum of the Maximum 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 2008-09, 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 upon each Dwelling Unit of the leasehold Interest (also known as the "possessory interest") as follows, until the amount of the Special Tax levied equals the Special Tax Requirement. The Special Tax shall be levied each Fiscal Year upon the Leasehold Interest of each Assessor's Parcel of Developed Property Proportionately between Developed Single-Family Residential Dwelling Units and Developed Multi-Family Residential Dwelling Units up to 100% of the applicable Maximum Special Tax. 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 le�T shall be corrected and,if applicable in any case, an adjustment shall be made. F. EXEMPTIONS 1. Assessor Parcels classified as Developed Property Developed 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) collectively earning $15,300 or less gross income per year, upon complying with procedures to establish such exemption, or Septerrdxr5, 2007 PageG5 City ofPdlmSp ngs CmT?wityFaciliWDrstrzcrNa 2007-1 (Patlaic Safely Ser uz b. A Residential Property consisting of three persons collectively 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 Date Assistance (LIRA) exemption for electrical or gas services or the Lifeline exemption for telephone services. The City is authorized and directed to promtdgate adrninistrative rules and procedures for verification of eligibility for dze exemptions referred to in Section P. G. MANNER OF COLLECT/ON The Special Tax as levied pursuant to Section D above shall be collected in the same manner and at the same time as ordinary ad w1aan property taxes; provided, however, that the District Administrator may directly bill the Special Tax, may collect Special Taxes at a different tune or in a different manner if necessary to meet the financial obligations of the District or as otherwise determined appropriate bythe District Administrator. H. ToFRA4 OF SPECIAL TAX ) very 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. Sept 5, 2007 Page G6 City cfPalmSPVa 95 Cons rutyFacilitzaDiwidNo 2007-I (Public Safety Serums)6 0 0 0.l a .' CITY OF PALM SPRINGS PUBLIC HEARING NOTIFICATION (5 CITY CLERK'S DEPARTMENT James Thompson, City Clerk City Council Meeting Date: October 17, 2007 Subject: COMMUNITY FACILITIES DISTRICT NO. 2007-1 AFFIDAVIT OF MAILING I, Kathie Hart, CMC, Chief Deputy City Clerk, of the City of Palm Springs, California, do hereby certify that a copy of the attached Notice of Public Hearing was mailed to Fred Bell, Executive Director, Building Industry Association, 77-570 Springfield Lane, Suite E, Palm Desert, CA 92211, on October 1, 2007, in a sealed envelope, with postage prepaid, and depositing same in the U.S. Mail at Palm Springs, California. I declare under penalty of perjury that the foregoing is true and correct. 976 $- Kathie Hart, CMC Chief Deputy City Clerk AFFIDAVIT OF POSTING I, Dolores Strickstein, Secretary, of the City of Palm Springs, California, do hereby certify that a copy of the attached Notice of Public Hearing was posted at City Hall, 3200 E. Tahquitz Canyon Drive, on the exterior legal notice posting board and in the Office of the City Clerk on October 1, 2007. 1 declare under penalty of perjury that the foregoing is true and correct. Dolores Strickstein, Secretary AFFIDAVIT OF PUBLICATION 1, Kathie Hart, CMC, Chief Deputy City Clerk, of the City of Palm Springs, California, do hereby certify that a copy of the attached Notice of Public Hearing was published in the Desert Sun on October 2, 2007. 1 declare under penalty of perjury that the foregoing is true and correct. Kathie Hart, CMC Chief Deputy City Clerk F pALM x�4 .y q V V1 OFFICIAL BALLOT SPECIAL ELECTION CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO.2007-1 (PUBLIC SAFETY SERVICES) This ballot is for a special landowner election. You must return this ballot in the enclosed postage paid envelope to the office of the City Clerk of the City of Palm Springs no later than 6:00 p.m. on October 17, 2007, either by mail or in person. The City Clerk's office is located at 3200 East Tahquitz Canyon Way, Palm Springs, California, 92262. To vote, mark a cross (X) in the voting square after the word "YES" or after the word "NO". All distinguishing marks otherwise made are forbidden and make the ballot void. If you wrongly mark, tear, or deface this ballot, return it to the City Cleric of the City of Palm Springs and obtain another. PROPOSITION A: Shall special taxes be levied annually on taxable property within City of Palm Springs Community Facilities District No, 2007-1, County of Yes Riverside, State of California (the "C)~D"), and to levy and collect such special taxes so long as the special taxes are needed to pay for police services, fire protection and suppression services at the special tax rates and pursuant to the method of apportioning the special taxes set forth in Exhibit B to the Resolution of Formation ❑ No adopted by the City Council of the City of Palm Springs on October 17, 2007? PROPOSITION B: Shall an appropriations limit, as defined by subdivision (h) of QYes Section 8 of Article XIII B of the California Constitution, be established for City of Palm Springs Community Facilities District No. 2007-1, County of Riverside, State of California, in the amount of$4,000,000? No Assessor Parcel No: 508-600-004 and 508-600-006 Number of votes: 10 (9.49 acres) Owner: The United States of America c _ ` -F d R. Razzar,(ExecutivcIii ector of the Agua ahente Development Authority L andou•n er Name and Address: �� cp� f` 64 To: CITY CLERK . <f r CITY OF PALM SPRINGS � I 3200 E.TAHQIITTZ CYN WAY usn p t:t as: OFFICIAL BALLOT FOR CITY OF PALM SPRINGS, PALM SPRINGS;CA 92262 N CFD NO. 2007-1 (PUBLICSAFI•TYSERVICE,S) STATE OF CALIFORNIA Execa led on i V .2007 vt "ate )SS -CT (.n Dm COUNTY OF RIVERSIDE ) At r—b (City) (slate) m €oter f}'under penalty of pepury under the lases of the Stale of theCalifornia%% iba[the voter s the owner oficcad or the aulhonzed iepiesenlative of the on2ier of record L entitled to vole and is the person whose name appears on Ons idenhficatPon cilyclopefA— _�� CO c 4 7,L YL ga ' f�-N.�Jr y Atlrnlion Tins envelope contains an election ballot and is to he opened onlyyy the canvassing / board with respect Io[lie City of Palm Spnngs Connnumly Facilities Dislnct No.2007-1 (Public Voter{pant name) Voter Address Safety Smices),special eiecuon lobe held on October 17.2007 Poi. sP�r�� 6- 5,w61r WARNING THE VOTER MUST SIGN THE ENVELOPE IN HIS.+HER OWN HANDLVR3TING IN ORDER FOR THE BALLOT TO 13E COUNTED. BALLOT RETLRN£N VELOPE (ENCLOSE VOTED BALLOT ONLY IN THIS ENVELOPE) RATE AND METHOD ❑ FAPPORTI ❑ NMENT CITY OF PALM SPRINGS COMMUNITY FACILITIES DISTRICT NO. 2007-1 (PUBLIC SAFETY SERVICES) A Special Tax of Community Facilities District No. 2007-1 (Public Safety Services) of the City of Palm Springs (the "District") shall be levied on all Assessor's Parcels in the District and collected each Fiscal Year commencing in Fiscal Year 2008-09 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. DEF/N/7701VS The terms hereinafter set forth have the following meanings: "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 aurhonzes 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. "Admituistrative 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 admirustration of the District, and the fees of consultants, legal counsel, the costs of collecting installments of the Special Taxes upon the general tax rolls, prcparauon 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 (CPT) 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. 1 be annual CPT used shall be for the area of Los Angeles-Riverside-Orange County, CA as reflected in the then-current April update. The annual CPT used shall be as determined 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.dlr.ca.gov/dlsr). If the foregoing index is not available, the District Administrator shall select a reasonably comparable index. "Assessor's Parcel" means a lot or parcel shown in an Assessor's Parccl Map with an assigned assessor's parcel number. 06,ofPalm,]5-.rgs Cnnnnunity Fai/itier Drstart IV&2007-1 (Pubbe safcy S,—,er) "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 30,2008. "BIA." means the Bureau of Indian Affairs within the Department of the Interior and any tribe acting on behalf of the BIA. "City" means the City of Palm Springs. "Council" means die City Council of the City oFPahn Springs,acting as the legislative body of the District "County" means the County of Riverside, California. "Developed Multi-Family Residence" means an Assessor's Parcel of Developed Property for which a building permit, has been issued for purposes of constructing a residential structure consisting of more than one residential Dwelling Unit which share common walls, including, but not limited ro, 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 permiz was issued prior to May 1st preceding the Fiscal Year in which the Special Tax is being levicd. "Developed Single-Family Residence" means an Assessors' Parccl of Developed Properry for which a building pernit(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. 2007-1 (Public Safety Services) of the City of Palm Springs. "Dwelling Unit" means any separate residential unit in which a person or persons may live, which includes provisions for sleeping, cooking and sanitation, and is not considered to be for commercial or indu%r ial use. "Fiscal Year" means the period starting July 1 and ending on die following June 30. "Gover=ent Land" means an area of land,or interest therein,in wl-ich the Surface Estate is owned by the Umted Statcs of America and adm nistered by the BIA. 2 City ojPuGn Spnngl Canmmmirg Faaliair Dirlrrt No,3007•J (Nbhe S%ly Services) "Indian Land" means an area of land in which Interest in the Surface Estate is owned by a tribe or individual Indian,including but not limited to Government Land or Tribal Land. "Interest" means an ownership right to the Surface Estate of Indian Land that may be unlimired or uncertain in duration. "Land Use Class" means any of the classes listed in Table 1. "Lease" means a written agreement between the Government or Indian landowner(s) and the Lessee, whereby the Lessee is granted a right to possession of Government or Indian Land, for a specified purpose and duration. "Leasehold Interest" means the Lessee's independent and exclusive right to possession of, or claim to, the property under the terms and conditions specified in the Lease or Sublease. For purpogcs of this definition, Leasehold Interesr is also referred to as possessory interest w)dun the County. "Lessee" means a person or entity who has acquired a legal right of possession to Indian Land by a Lease or Permit as defined in Section A, far which said person or entity holds a posresrog interest in the property. For purposes of this definirion, the Lessee may also be referred to as the tenant. "Maximum 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 which is classified as either a Single-Family Residence or a Multi-Family Residence as defined in Section A. "Non-Residential Property" means m Assessors' Parcel for which a building permit(s) has been issued for a non-residential use and does not contain any residential Dwelling Units as dcfmcd in Section A. "Petuait" means a written agreement between the Indian Landowner(s) and the applicant for the permir, also tefcrrcd to as a permittcc, whereby the permittee is granted a revocable privilege to use Indian Land or Government Land, for a specified purpose. "Property Owner Association Property" 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 levied to the Maximum Special Tax is equal for all Assessor's Parcels within classified as Developed Property. "Public Property" means any property within the boundaries of the District that is, ar 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 Gny of pa/nr springs Commnni/,Faeihter Disinet No.2007-1 (Public Safey Srnm,) 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, (ii) equipment, vehicles, ambulances and paramedics, fire apparatus, supplies, (iii) the salaries and benefits of City staff that directly pro�eide 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. The Special T= provides only partial funcl ag 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 Developed Property to fund the Special Tax Acquirement, 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: @ pay for Public Safety Service Costs; (ix) pay reasonable Administrative Expenses; (iii) pay any amounts required zo establish or replenish any reserve funds; and (iv) pay for reasonably anticipated delinquent Special 'faxes; less any surplus of funds available from the prc�vious Fiscal Year's Special Tax levy. "State" means the State of California. "Sublease" means a written agreement by which the Lessee grants to an individual or enriry a right to possession no greater than that held by the Lesscc under the Lease. "Surface Estate" means owncrsiup of the surface of a particular area of land by any person or persons who holds record ride to the surface of the land, and which is identified by the ownership records of the Counry in which the real property is situated. "Tax-Exempt Property" means an Assessors Parcel not subject to the Special Tax. Tax- Exempt Property includes: (i) Public Property, (ii) Property Owner Association Property, (iu) Non-Residential Property, and (iv) property designated by die City or District,Administrator as Tax-Exempt Property. "Tribal land" means the Surface Estate of land or any interest therein held by the United States of America in trust for a tribe,band, community,group or pueblo of Indians,and land that is held by a tribe, band, community, group or pueblo of Indians, subject to federal restrictions against ahenation or encumbrance, and includes such land reserved for BIA administrative purposes when it is not immediately needed for such purposes. B. ASSIONMENT T= LAND USE- CATE00RIE5 Each Fiscal Year using the definitions above, all property within the District shall be classified as either Developed Property or Tax-Exempt Property. Developed Property shall be further classified as either a Developed Single-Family Residence or a Developed Multi- - - 4 Cih,of PrrGi�Spnrrgs Community J'aa&ies Duldel Nu.2007-1 (Publre Safey Sc-irer) Family Residence. Commencing with the Base Year and for each subsequent Fiscal Year,all Developed Property shall be subject to Special Taxes pursuant to Sections C and D below- C. MAXIMLIM SPECIAL TAX RATE 1 . DEVELOPED PROPERTY TABLE 1 MAXIMUM SPECIALTAX FOR DEVELOPED PROPERTY COMMUNITY FACILITIES DISTRICT NO. 20137- 1 (PUnLIC SAFETY SERVICES) Land Use Description Maximum.Special Tax Class 1 Developed Single-Family Residence $362 24 per Dwelling Unit 2 Developed Multi-Family Residence $305.32 per Dwelling Unit On each July 1 foll=ing the Base Year (i.e.,July 1, 2008), the Maximum Special Tax Rates in Table 1 shall be increased in accordance with the Annual Escalation Factor. Once the Maximum Special Tax per Dwelling Unit is equal to 5500 per Dwelling Unit, no further Annual Escalation Factor shrill be applied and the Maximum Special Tax per Dwelling Unit shall not exceed$500. 2. TAX-EXEMPT PROPERTY No Special Tax shall be levied on Tax-Excmpt Property. 3. MULTIPLE LAND USE CLASSRS In some instances an Assessor's Parcel may contain more than one Land Use Class. The Maximum Special Tax levied on an Assessor's parcel shall be the sum of the Maximum Special Tax levies that can be imposed on all Land Use Classes located on that Assessor's Parccl. O. METHOD OF AF7PORTIO1VMEN7' Or 7-HE SPECIAL TAX Commencing with Fiscal Year 2008-09, and for each subsequent Fiscal Year, the District Administrator shall calculate the Special 'Car Regturemenz based on the definitions in Section A and levy the Special 'fax upon each Dwelling Unit of the Leasehold Interest (also known as the "possessory inrctcsi'J as follows, unnl the amount of the Special Tax levied equals the Special Tax Requiremenr. The Special Tax shall be levied each Fiscal Year upon the Leasehold Interest of each Assessor's Parcel of Developed Property Proportionately - 5 GD,of Palnt J)»Ivlly Cammnnr[y Faalitier D;sina No,2007.1 Pvbdr Saf*Servieer) between Developed Single-Family Residential Dwelling; Units and Developed Multi-Family Residential Dwelling Units up to 100% of the applicable Maximum Special Tax. 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 noricc 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 'lax levy shall be corrected and,if applicable in any case,an adjastmenr shall be made. F. EXEMPTIONS 7 . ASSf=SSnR PARCELS CLASSIFIED A5 DEVELOPED PROPERTY Developed 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) collectively earning 515,300 or less gross income per year, upon complying with procedures to establish such exemption, or b. A Residential Property consisting of three persons collectively earning $17,900 or Icss gross income per year, upon complying with procedures to establish such exemption, or C. A Residential Property which qualifies for either the Tow Income Rate Assistance (LIRA) exemption for ciccrncal or gas services or the Lifeline exemption for telephone services. The City is authorized and directed to promulgate gchxumstrative rules and procedures for vcriflcation of eligibility for the exemptions referred to in Section F. C�. MANNER OF COLLECT/ON The Special Tax as levied pursuant to Section D above shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that the District Administrator may directly bill the Special Tax, may collect Special Taxes at a different time or in z different manner if necessary io meet the financial obligations of the District or as otherwise determined appropriate by the District Administrator. H. TERM OF" SPECIAL. TAX Every five years after the establishment of the District, the City Council may rcexanune, if deemed necessary by City Council, the necessity of the continuance of the Special Tax through the preparation of a Fiscal Impact Analysis, otherwise the Special Tax shall be levied in perpetuity. 6 City of Prdm Springy Corrmnmit�r Pnce/aiacl District No,2007.1 (PnLln.Srfety SmrirerJ EXHIBIT B RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX DESCRIPTION OF PROPERTY The land referred to is situated in the County of Riverside, State of California and is described as follows the following Assessor Parcel Number(s): 508-600-004, 508-600-006 EXHIBIT A DESCRIPTION OF PROPERTY THIS CONSENT AND WAIVER AND APPOINTMENTYF AUTHORIZED REPRESENTATIVES was executed this�ay of 6 GrD-$QC, ?007, in California. (:: (Signature) Type or Print Name of Signor If the person executing this document is not the Owner for which this document is being submitted but is signing for and on behalf of the Owner,please fill in the name of the Owner on the line provided below: (Type or print name of the Owner) 5 PROPERTY OWNER APPOINTMENT OF AUTHORIZED REPRESENTATIVES (Optional Signature Page) The owner hereby appoints or alternatively, as its authorized representative to vote in the Special Election, and the owner certifies that the true and exact signature of each alternative representative is set forth below: Signature (Type or Print Name of Representative) Signature (Type or Print Name of Representative) [REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK.) 4 mutually agree, a date which may be less than ninety (90) days from the date of the adoption of the Resolution of Formation. 6. Owner expressly consents (a) to the conduct of the public hearing on October 17, 2007, and (b) to the conduct of the Special Election on October 17, 2007, or such other date upon which all of the qualified electors and the Board Secretary conducting the election may concur. 7. Owner expressly waives: A. any right which Owner may have to have the Public Hearing conducted and notice of the Public Hearing given within the time periods and in accordance with the manner specified in Govermnent Code Sections 53321 and 53322; B. any right which Owner may have to conduct the Special Election within the time periods specified in Government Code Section 53326; C. any right which Owner may have to have the Special Election conducted on a date specified in Elections Code Section 4000; D. any protest, complaint or legal action of any nature whatsoever pertaining to the shortening of all time periods pertaining to (a) the Public Hearing and notice thereof and (b) the Special Election, including but not limited to, the time for holding the Special Election and the necessity and requirement for any newspaper publication of the notice of the Special Election; E. any requirement for the mailing of the ballot; F. any requirement for the preparation of ballot arguments, rebuttal arguments and/or an impartial analysis as to the ballot propositions set forth in Exhibit C. 8. Owner expressly consents to (a) the proposed levy of special taxes within the CFD pursuant to the provisions of the Act and the rate and method of apportionment of special taxes to finance the services described above and (b) establish an Article XIIIB appropriations limit equal to 54,000,000. 3 such a public hearing be published at least seven (7) days prior to the date of such public hearing- E. The Act requires, as a prerequisite to the levy of the Special Taxes, that the CFD must submit the question of whether or not to levy such special tax to the qualified electors of the CFD at a special election. The Act further provides that two-thirds (2/3's) of the votes cast on the question of whether or not to levy the special tax must be in favor of the levy of such special tax if the levy of such special tax is to be authorized. The Act provides that the qualified electors shall be the voters registered to vote within the territory proposed to be included in the CFD if at least twelve (12) persons, who need not necessarily be the same twelve (12)persons, have been registered to vote within such territory for each of the ninety (90) days preceding the close of the Public Hearing scheduled to occur on October 17, 2007. Otherwise, the Act provides that the vote shall be by the landowners of territory proposed to be included within the boundaries of the CFD which will be subject to the levy of the special tax, with each such landowner who is the owner of record at the close of the Public Hearing, or the authorized representative of such owner, having one vote for each acre or portion of an acre of land that such landowner owns within the proposed boundaries of the CFD. F. The provisions of the Act require that such special election be held at least ninety(90)but not more than one hundred eighty days (180) following the date of the adoption of the resolution submitting the proposal to consider the authorization to levy the special taxes pursuant to the Rate and Method on the territory proposed to be included in the CFD to the qualified electors thereof (the "Resolution of Formation")- Election Code Section 4000 provides that a special election to authorize the levy of a special tax may be conducted by mail if such an election is held on one of the following established mail ballot election dates (the "Established Mailed Ballot Election Dates"): (a) the first Tuesday after the first Monday in May of each year, (b) the first Tuesday after the first Monday in June of each even-numbered year or (c) the last Tuesday in August of each year- The Act provides, however, that any such special election time limit specified by the Act or requirement pertaining to the conduct of such a special election may be waived with the unanimous consent of the qualified electors and the concurrence of the official conducting the election. As is stated below, it is proposed that such special election (the "Special Election") shall be held on October 17, 2007, a date which will be less than ninety (90) days from the date of the Public Hearing and not on a date specified in Elections Code section 4000- 3. Owner has had a reasonable opportunity to consult with and to be advised by Owner's legal counsel regarding the matters contained in this document and the exhibits hereto- 4- Owner certifies that there have been no persons residing within the Owner's Property for each of the ninety (90) days preceding the date of this Consent and Waiver. 5. Owner desires and requests that the special election be held on October 17, 2007, or such other date as the Owner and the City Clerk, acting as the official-conducting the election, may 2 WAIVER OF CERTAIN ELECTION PROCEDURES WITH RESPECT TO LANDOWNER VOTER ELECTIONS WITHIN AND FOR COMMUNITY FACILITIES DISTRICT NO. 2007-1 OF THE CITY OF PALM SPRINGS, COUNTY OF RIVERSIDE, STATE OF CALIFORNIA TO: CITY COUNCIL CITY OF PALM SPRINGS The undersigned PROPERTY OWNER, or representative thereof, does hereby CERTIFY under penalty of perjury, that the following statements are all true and correct: PROPERTY OWNER CONSENT AND WAIVER 1. The undersigned is the owner or the duly authorized representative of the owner or owners (the "Owner") of that certain real property identified in Exhibit A attached hereto and incorporated herein by this reference ("Owner's Property"), and is legally authorized to give the consent and waiver contained herein as such owner or on behalf of such owner. 2. Owner is aware of and understands the following: A. The District intends to initiate proceedings pursuant to the "Mello-Roos Community Facilities Act of 1982", as amended, (the "Act") to create City of Patin Springs Community Facilities District No. 2007-1 (the "CFD") for the purpose of financing certain public services as described in the Resolution of Intention of the City Council of the City of Palm Springs With Respect to Establishment of Proposed City of Palm Springs Community Facilities District No- 2007-1. B. The District has proposed the levy of special taxes within the CFD pursuant to the provisions of the Act and the rate and method of apportionment of special taxes to finance the services described above- Owner's Property is located within the proposed boundaries of the CFD. If the CFD is formed and the levy of special taxes is approved as described below, Owner's Property will be subject to the levy of the special taxes for the CFD (the "Special Taxes"). A copy of the proposed rate and method of apportionment for the special tax (the "Rate and Method") is set forth in Exhibit 8 attached hereto. C. Owner has had a reasonable opportunity to review and has reviewed the Rate and Method of Apportionment- D. The Act requires, as a prerequisite to forming the CFD, that the City Council adopt a resolution declaring the intention of the City Council to form the CFD (the "Resolution of Intention")- The Act further requires that the City Council, in the Resolution of Intention, to fix the time and place for a public hearing on the establishment of the CFD (the "Public Hearing") which shall be not less than thirty (30) nor more than sixty (60) days after the adoption of the Resolution of Intention. The Act further requires that notice of 1 EXHIBIT C SAMPLE BALLOT MEASURE SAMPLE BALLOT MEASURE PROPOSITIONA Shall special taxes be levied annually on taxable property within City of Palm Springs Community Facilities District No. 2007-1, County of Riverside, State of California (the "CPO"), and to levy and collect such special taxes so long as the special taxes are needed to pay for police services, fire protection and suppression services at the special tax rates and pursuant to the method of apportioning the special taxes set forth in Exhibit B to the Resolution of Formation adopted by the City Council of the City of Palm Springs on October 17, 2007? PROPOSITION B Shall an appropriations limit, as defined by subdivision (h) of Section 8 of Article Xllt B of the Califomia Constitution, be established for City of Palm Springs Community Facilities District No. 2007-1, County of Riverside, State of California, in the amount of S4,000,000? C-1 CITY OF PALM SPRINGS 3200 E.TAIIQUITZ CYN WAY PALM SPRUNGS,CA 92262 \ ' L Q 7, r -5 t :iTl 1 �t -0n CITY CLERK ^i ut am CITY OF PALM SPRINGS "'M 3200 E.TAHQUITZ CYN WAY x U �. �� PALM SPRINGS, CA 92262 0 U SIGNED WAIVERICONSENT ENCLOSED CFD 2007-1 (Public Safety Services) Public Hearing Date: October I7,2007 **DO NOT OPEN UNTIL THE CLOSE OF THE PUBLIC HEARR'Gse No.W59 CITY OF PALM SPRINGS NOTICE of PUBLIC HEARING CittyY.of Palm Sprinan Cammunily Fecllltiea OixOn No.20074 ( ubllc Safety Services) NOTICE IS HEREBY GIVEN that at 6:00 p.m.on PROOF OF PUBLICATION October 17,2007,at as soon thereafter as ,racti cable, at The Council Chambers of the it of Palm Sprints, 3200 East Yahqquitz Canyon Way, (2015.5.C.C.P) Palm Springs California, 922G2 The Olt yy Cori of The City Of Palle Springs, California(Ihu "City Council') will hold a public heorm on the estab- hshment of Cl ty of Palm 5pnngs Commundy fa- culties District No 2007-1 (Pubic Safely Servicesl (the District"),the pproposed ralo, and method o a partionment of tno t.pocml tax the Spocnl Tax")to be tooled on certain properties within the District. On September 5 2007,the City Council adopted a resolution entitled T esnlunon of the Clty Coun- cil of the City of Palm Springs Declaring I s Inlgn- STATE OF CALIFORNIA lion to Estatellsh the Proposed Community Facili- Coun of Riverside ties Dli No,2007-1 (Pui Safety Services)at tY the Citv of Palm Springs, and to Author);, the LMe! vy of a Special Tax therein to Finance,Certain Services' (the 'Rosolutlon at Intention")staiinqq Its Intention to farm the District pursuant to the Mel- lo-Roas Community Facilities AcT of 19$2 a amended,commencing with Section 53311 a1 the California Government Code (the 'AcU_the_Ievy of Special Texas will finance police services fire protection and suppression services and Ida safety servi"u. —• - I am a citizen of the United States and a resident of I The following are Types of Jorvicss to be provided the County aforesaid;I am over the age of eighteen i for and flnancod by the proposed District: years,and not a party to or interested in the Police services fire prbO;ption and supppression above-entitled matter.I am the clerk of a services, and Idu safety services (the Services"1 principal of The City of Palm Sprinqs required to sustain printer of the,DESERT SUN PUBLISHING the service dellvery capahillly far emergency and non-emer ency services to new groin areas of COMPANY a newspaper of general circulation, the CityPalm Springs,Including Out not limited to, equipment, vehicles, ambulances and para- printed and published in the city of Palm Springs, medics, fire apparatus, services, supplies, and personnel; provided, however, That any increases Comity of Riverside,and which newspaper has been in ideals, taxes Inr Casts related to employcu adjudged a newspaper of general circulation by the wages and bonofts shall be limited as provided in to, Rate end Method of Apportionment of the Superior Court of the County of Riverside,Stare of Special Taxes to fund such Services. California under the date of March 24,1988.Case Except where funds ere oMerwiuc available, a Number 191236;that the notice,of which the special iax sunleiegt to pay for such services and related incidental exppenses authorized by the Act, annexed is a printed copy(set in type not smaller secured by recordation of a continuing lien -ap In9trall son-ax,,mpl_rcal_property In the Cis- than non pariel,has been published in each regular tricl will be levied annually wnhln the boundaries the and entire issue of said newspaper and not in any spec Bl Dtax auhorizea in too levied within thelDi$, trio be Increasod,p a consequence of delinquen- supplement thereof on the following dates,Co wit: cy or default by the owner or any other parcel or parcels used for private residential purposes and located within the District by more than 10 per- October 2"d,2007 cent. —,..�-.-----------.—""-- ,—.—�- Commencing with Fiscal Year 2008.09, and for each subsequent Fiscal Year,the District Adnnni rstntor shall calculate the Special Yax Reouira- mem based on the definitions locilod within See- Ilan A of the District's Rate and Method of Appor- All in the year 2007 tlonment (the RMA'1 and levy the Speclol Tax upon each Dwelling Unit of the Leosvhvld Interesi (the as'psossoW Interest),The Special Tax shall boviod Ic each FLcal Year upon the Lessehoid In- I certify(or declare)under penalty of perjury that the teresi of each Aa:ossor's Parcel at Dow lo❑❑ed Property Proportionate)yy between Dcvcloped Sln- foregoing is true and correct. gle-Famiiy Resldemlal_L?wdlmq Units and Devel- oped Multi-Family Rcyidontial Dwelling Units up_ To 100"X,of the applicable Mumulrl Spoclal Tax. Dated at Prim Springs,California this— 2'1 —day Any texpsyer that bellows that the amount r the Speclw Tax sot ce d to th Parcel is in error may file a written notice with me Distclal Tax. .Thit,s arks of-- October —i.-.�--------"- ,2007 appealing the levy of the Speclat Tsx.Tnr,:ashes _ Is requlred to be filed with the blisIrict Adminlstra- tor during the Fiscal Year ilia error is believed To r, have occurred.the Distnct Adminlstraicr or dcs- t� CL! Ignee will men promptly review me appeal and If =t necessary, moot w'¢h iha Taxpayer. If the Dlstrlci Administrator verlf e, that the tax should be -- � - changed the Special Tax levy shall be Corrected Cf!a- m kC S naly rC and, if applleablu in any case a refund shall be ral LLlN � Thq Special YaX as levied pursuant to the de- �! � scrrpTlon above shall be collected in the same manner and at the same limo as ordinary ad valo. LU to rem property taxes: provided, however, that the District Aamine,tr,aor may tiredlyy hill the Spaclal LLI Tax may collect^epeeist Taxes at a different Tlme V" C 3 financial obligations ofeiho DI tact or as otnonvr meet so p `U dotennlned appropriate by the Dlsmlct Administra- or. Every five years after the establishment of the N District the City Council may rocxamine, It deemed necessary by City Council,the necesryly of the continuance of the Special Tax mrough the preperatlon of Fiscal Imp Analyse,otherwise 1 the Special Tax shall be Icviod in perpetuity. If at toast 12 persons have been registered to vote within the territory of the Olstrlot for each of The 90 dlys proCaWhg the close of the public or protest hearing, the vote In the special election shalI be by the registered voters of the ❑I"InCt with each voter havinr� Ono veto. In that event, the sppeclal election shall be conducte0 by the Registrar of Voters oT The County of Rivcrldo and -hall be held an a data selected by the City Council and the ballots for the special election shall be distributed to the qualified el,ctar;of lhp DUrict by mall with return postage prepaid and the special election shall be conducted as a mall ballot election. - — - If at the time of the close of the protest hearing less than 12 persons have been registered to vote within the territory of the District,the vote shall be by the landowners of the District,with each land- owner or record at the clew of the prplcst hear- Ing having on veto for each acre or portion of an acre of land that she or she owns within the Us- trlct. In mat event, the speclll election uhall be conducted by the City Clark. At the hearing,The testimony of all intaraslad par- sons, including all taxpayers or persons owning propsrry in the area, for or against the establish- ment of the DLtrlct,me extent of the District, the filrrlisning of a specified type or ties of public facilities or services will be heard.ISO percent or more of the registered voters residing within the territory proposed To bu included in the District or the owner of ono-half or more of the area o4 tho land In the territory proposed to be Included In the District and not exempt from the Special Tax Tile written pri;Ws s.tgalnst the establishment of the District,and protests are not withdrawn so as to reduce the value of the prolests b Ica.:than a majority, no further proceedings to create the District or to levy the Special Tax shall be taken for a period oT one year from the date of the doci- sion of the City Council.If the majority protests of the repplstered voters or the landowners are only against The furnishing of a..paci%d typo or tvpcs 0f facilities or sorvicas within the Distnc[[, or against levyying a specified special tax, triose types of f2ollltles or or thy:•pus Pied spa- cial tax shall be eliminated from the resolution of formation. All Terms not dppnad heroin Fall 6c as-definad-m the Resolution of Intention to Establish District. The complete texts of the Resolution of gltentlah to Establish District, the proposed Rate and Method of Apportionment of the Venial Tax among parcels of real propperty in the Olslrict,and the boundary map of the District are on file in the office of the City Clerk and available for public In- spectlon. —�-� �—If you have any questions please call the Office of the City Clerk at 700)3 p3.8204. --- - - -- - — 'James ury Published-10/2121307 CITY OF PALM SPRINGS NOTICE OF PUBLIC HEARING City of Palm Springs Community Facilities District No. 2007-1 (Public Safety Services) NOTICE IS HEREBY GIVEN that at 6:00 p.m. on October 17, 2007, or as soon thereafter as practicable, at the Council Chambers of the City of Palm Springs, 3200 East Tahquitz Canyon Way, Palm Springs, California, 92262, The City Council of The City Of Palm Springs, California (the "City Council") will hold a public hearing on the establishment of City of Palm Springs Community Facilities District No. 2007-1 (Public Safety Services) (the "District"), the proposed rate, and method of apportionment of the special tax (the "Special Tax") to be levied on certain properties within the District. On September 5, 2007, the City Council adopted a resolution entitled "Resolution of the City Council of the City of Palm Springs Declaring Its Intention to Establish the Proposed Community Facilities District No. 2007-1 (Public Safety Services) of the City of Palm Springs, and to Authorize the Levy of a Special Tax therein to Finance Certain Services" (the "Resolution of Intention") stating its intention to form the District pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, commencing with Section 53311 of the California Government Code (the "Act"), the levy of Special Taxes will finance police services, fire protection and suppression services, and life safety services The following are types of services to be provided for and financed by the proposed District. 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. 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. Commencing with Fiscal Year 2008-09, and for each subsequent Fiscal Year, the District Administrator shall calculate the Special Tax Requirement based on the definitions located within Section A of the District's Rate and Method of Apportionment (the "RMA") and levy the Special Tax upon each Dwelling Unit of the Leasehold Interest (the "possessory interest"). The Special Tax shall be levied each Fiscal Year upon the Leasehold Interest of each Assessor's Parcel of Developed Property Proportionately between Developed Single-Family Residential Dwelling Units and Developed Multi-Family Residential Dwelling Units up to 100% of the applicable Maximum Special Tax. Any taxpayer that believes that the amount of the Special Tax assigned to a 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 1 61000 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. The Special Tax as levied pursuant to the description above shall be collected in the same manner and at the same time as ordinary ad valorem property 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 manner if necessary to meet the financial obligations of the District or as otherwise determined appropriate by the District Administrator. 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. If at least 12 persons have been registered to vote within the territory of the District for each of the 90 days preceding the close of the public or protest hearing, the vote in the special election shall be by the registered voters of the District with each voter having one vote. In that event, the special election shall be conducted by the Registrar of Voters of the County of Riverside and shall be held on a date selected by the City Council and the ballots for the special election shall be distributed to the qualified electors of the District by mail with return postage prepaid, and the special election shall be conducted as a mail ballot election. If at the time of the close of the protest hearing less than 12 persons have been registered to vote within the territory of the District, the vote shall be by the landowners of the District, with each landowner of record at the close of the protest hearing having on vote for each acre or portion of an acre of land that he or she owns within the District. In that event, the special election shall be conducted by the City Clerk. At the hearing, the testimony of all interested persons, including all taxpayers or persons owning property in the area, for or against the establishment of the District, the extent of the District, the furnishing of a specified type or types of public facilities or services will be heard. If 60 percent or more of the registered voters residing within the territory proposed to be included in the District, or the owners of one-half or more of the area of the land in the territory proposed to be included in the District and not exempt from the Special Tax, file written protests against the establishment of the District, and protests are not withdrawn so as to reduce the value of the protests to less than a majority, no further proceedings to create the District or to levy the Special Tax shall be taken for a period of one year from the date of the decision of the City Council. If the majority protests of the registered voters or the landowners are only against the furnishing of a specified type or types of facilities or services within the District, or against levying a specified special tax, those types of facilities or services or the specified special tax shall be eliminated from the resolution of formation. All terms not defined herein shall be as defined in the Resolution of Intention to Establish District. The complete texts of the Resolution of Intention to Establish District, the proposed Rate and Method of Apportionment of the Special Tax among parcels of real property in the District, and the boundary map of the District are on file in the office of the City Clerk and available for public inspection. If you have any questions, please call the Office of the City Clerk at (760) 323-8204. es Thompson, City Clerk p� 2 t�'VI.J©Jy