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Home My WebLink About4.13 Dublin Crossing CFD Special Taxes or 19 82 STAFF REPORT CITY CLERK ` CITY COUNCIL File #360-70 DATE: June 16, 2015 TO: Honorable Mayor and City Councilmembers FROM: Christopher L. Foss, City Manager " SUBJECT: Ordinance Levying Special Taxes Within CFD No. 2015-1 Dublin Crossing) Prepared by Colleen Tribby, Director of Administrative Services EXECUTIVE SUMMARY: On June 2, 2015, the City Council held a Public Hearing, conducted a special landowner mailed- ballot election, and adopted various resolutions relating to the formation of Community Facilities District 2015-1 (Dublin Crossing). The City Council also waived the reading and introduced an Ordinance levying a special tax within the Dublin Crossing boundaries. The City Council is now being asked to waive the second reading and adopt the Ordinance Levying a Special Tax Within and Relating to the City of Dublin Community Facilities District No. 2015-1. FINANCIAL IMPACT: None. RECOMMENDATION: Staff recommends that the City Council waive the reading and adopt the Ordinance Levying a Special Tax Within and Relating to the City of Dublin Community Facilities District No. 2015-11 (Dublin Crossing). Reviewed By Assistant City Manager DESCRIPTION: On June 2, 2015, the City Council took the following actions forming the City of Dublin's Community Facilities District No. 2015-1 (Dublin Crossing): 1. Adopted the Resolution of Formation (Attachment 1); 2. Adopted the Resolution Deeming it Necessary to Incur Indebtedness; 3. Adopted the Resolution Calling for the Special Mailed- Ballot Election for Community Facilities District No. 2015- 1 (Dublin Crossing); 4. Adopted the Resolution Declaring the Results of the Special Mailed-Ballot Election for CFD No. 2015- 1 and Directing Recording of Notice of Special Tax Lien; and Page 1 of 2 ITEM NO. 4.13 5. Introduced and Waived the First Reading of the Ordinance Levying Special Taxes Within CFD No. 2015-1. Also at that meeting, the date for the second reading of the Ordinance was set for June 16, 2015. Following tonight's approval of the Ordinance, City Staff will record the Notice of Special Tax Lien with the County of Alameda. NOTICING REQUIREMENTS/PUBLIC OUTREACH: None. ATTACHMENTS: 1. Ordinance Levying a Special Tax Within and Relating to the City of Dublin Community Facilities District No. 2015-11 (Dublin Crossing) Page 2 of 2 ORDINANCE NO. AN ORDINANCE OF THE CITY OF DUBLIN LEVYING A SPECIAL TAX WITHIN AND RELATING TO THE CITY OF DUBLIN COMMUNITY FACILITIES DISTRICT NO. 2015-1 (DUBLIN CROSSING) RECITALS WHEREAS, by legal proceedings taken by the City Council (the "City Council") of the City of Dublin (the "City") pursuant to the Mello-Roos Community Facilities Act of 1982 (Sections 53311 and following, California Government Code; hereafter in this ordinance, the "Act"), together with the voter approval received at a special election held on June 2, 2015, the City Council has been authorized to levy a special tax (the "Special Tax") upon all nonexempt property within the City of Dublin Community Facilities District No. 2015-1 (Dublin Crossing) ("CFD No. 2015-1"); and WHEREAS, as set forth in the resolution entitled, "Resolution of Formation of a Community Facilities District, Including Designation of Improvement Area No. 1 and Future Annexation Area; Conditional Authorization to Levy a Special Tax; and Conditional Establishment of Initial Appropriations Limit for Improvement Area No. 1" (the "Resolution of Formation"), the Special Tax is to be levied on the nonexempt property within each of five separate improvement areas of CFD No. 2015-1 in accordance with the applicable rate and method of apportionment of special tax (each, an "RMA"), as follows: a. the RMA for Improvement Area No. 1, attached to the Resolution of Formation as Exhibit B ("Exhibit B"); b. the RMA for Improvement Area No. 2, attached to the Resolution of Formation as Exhibit C ("Exhibit C"); c. the RMA for Improvement Area No. 3, attached to the Resolution of Formation as Exhibit D ("Exhibit D"); d. the RMA for Improvement Area No. 4, attached to the Resolution of Formation as Exhibit E ("Exhibit E"); and e. the RMA for Improvement Area No. 5, attached to the Resolution of Formation as Exhibit F ("Exhibit F"); and WHEREAS, having received voter approval at the June 2 special election, the City Council now wishes by this ordinance to levy the special tax in accordance with the Resolution of Formation and the Act; 1 NOW, THEREFORE, the Dublin City Council does ordain as follows: SECTION 1: LEVY OF SPECIAL TAX Pursuant to Sections 53328 and 53340 of the Act, and in accordance with the applicable RMA, as recited above, the Special Tax is hereby levied on all nonexempt parcels within CFD No. 2015-1. As of the date of adoption of the Resolution of Formation, all of the property within CFD No. 2015-1 has been designated as Improvement Area No. 1. SECTION 2: LEVY OF SPECIAL TAX WITHIN IMPROVEMENT AREA NO. 1 Without limiting the generality of the foregoing Section 1, the Special Tax shall be levied on the nonexempt parcels within Improvement Area No. 1 in accordance with the terms and conditions of Exhibit B. The first Fiscal Year for which the Special Tax shall be levied within Improvement Area No. 1 shall be 2015-16 or such subsequent Fiscal Year as may be determined in accordance with Exhibit B. SECTION 3: LEVY OF SPECIAL TAX WITHIN IMPROVEMENT AREA NOS. 2 THROUGH 5, INCLUSIVE Without limiting the generality of the foregoing Section 1, the Special Tax shall be levied on the nonexempt parcels within each of Improvement Area Nos. 2 through 5, inclusive, in accordance with the corresponding RMA, as set forth in Exhibit C, Exhibit D, Exhibit E and Exhibit F, respectively. The first Fiscal Year for which the Special Tax shall be levied within each of Improvement Area Nos. 2 through 5, inclusive, shall be the Fiscal Year beginning on July 1 next following the occurrence of each of the following: a. a portion of the property which has been designated as "Future Annexation Area" on the recorded boundary map for CFD No. 2015-1 shall have been annexed to CFD No. 2015-1 in accordance with the Act and either (i) designated as a separate improvement area, separate and apart from any previously-established improvement area, (ii) annexed to Improvement Area No. 1, or (iii) annexed to a previously-established improvement area other than Improvement Area No. 1; b. an annexation map shall have been recorded with the Alameda County Recorder in accordance with Section 3110.5 of the California Streets and Highways Code (the "S&H Code"); and c. for property annexed to Improvement Area No. 1 or another then- established improvement area, an amendment to the Notice of Special 2 Tax Lien shall have been recorded with the Alameda County Recorder in accordance with Section 3117.5 of the S&H Code; provided that the first Fiscal Year for which the Special Tax shall be levied on the nonexempt parcels of any of Improvement Areas No. 2 through 5 may be a Fiscal Year subsequent to the Fiscal Year prescribed by the foregoing as shall be determined in accordance with the applicable RMA. SECTION 4: ANNUAL DETERMINATION OF SPECIAL TAX AMOUNTS The officer of the City designated as the "Administrator' (as said term is defined in each of Exhibits B through F, inclusive), with the aid of the appropriate officers, agents and consultants of the City, is authorized and directed to determine each Fiscal Year, without further action by the City Council, the amount of the Special Tax on each nonexempt parcel in accordance with the RMA applicable to each such nonexempt parcel and to provide all necessary and appropriate information to the Alameda County Auditor in proper form and in the proper time to effect the correct and timely billing and collection of the Special Tax in the same manner and at the same time as ordinary ad valorem property taxes levied by Alameda County (the "County") on each nonexempt parcel; provided that, as provided in the Resolution of Formation and Section 53340 of the Act, the City reserves the right to utilize any method of collecting the Special Tax which it shall, from time to time, determine to be in the best interests of the City, including but not limited to direct billing by the City to the property owners and supplemental billing. SECTION 5: ADJUSTMENTS TO CORRECT COMPUTATIONAL ERRORS AUTHORIZED The Administrator, with the aid of the appropriate officers, agents and consultants of the City, are authorized to make adjustments to the amount of the Special Tax for any nonexempt parcel prior to the final posting of the annual Special Tax to the secured property tax roll of the County each Fiscal Year, as may be necessary to correct any computational error which has been timely discovered or to achieve a correct match between the Special Tax amount being levied and the assessor's parcel number finally utilized by the County in sending out property tax bills. SECTION 6: SEVERABILITY The provisions of this Ordinance are severable and if any provision, clause, sentence, word or part thereof is held illegal, invalid, unconstitutional, or inapplicable to any person or circumstances, such illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, clauses, sentences, sections, words or parts thereof of the ordinance or their applicability to other persons or circumstances. 3 SECTION 7: POSTING OF ORDINANCE AND EFFECTIVE DATE The City Clerk of the City of Dublin shall cause this Ordinance to be posted in at least three (3) public places in the City of Dublin in accordance with Section 36933 of the Government Code of the State of California. This Ordinance shall take effect and be enforced thirty (30) days following its adoption. PASSED, APPROVED AND ADOPTED this day of 2015. AYES: NOES: ABSENT: ABSTAIN: David Haubert, Mayor ATTEST: Caroline Soto, City Clerk 2446565.1 4