HomeMy WebLinkAboutOrd 03-15 Dublin Crossing Levy Tax ORDINANCE NO. 3-15
AN ORDINANCE OF THE CITY COUNCIL
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); and
b. the RMA for Improvement Area No. 2, attached to the Resolution of Formation as Exhibit C
(Exhibit C); and
c. the RMA for Improvement Area No. 3, attached to the Resolution of Formation as Exhibit D
(Exhibit D); and
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).
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.
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.
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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; and
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 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.
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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.
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 16th day of June, 2015, by the following vote:
AYES: Councilmembers Biddle, Gupta, Wehrenberg, and Mayor Haubert
NOES: None
ABSENT: Councilmember Hart
ABSTAIN: None
ayor
ATTEST:
dfrp lam. P Vr
City Clerk
Ord No. 3-15,Adopted 6-16-15, Item 4.13 Page 3 of 3