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HomeMy WebLinkAboutReso 53-17 Establish a Community Facilities District Subject for Voters to Authorize a Special Tax RESOLUTION NO. 53 — 17 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN * * * * * * * * * * * INTENTION TO ESTABLISH A COMMUNITY FACILITIES DISTRICT, TO DESIGNATE FUTURE ANNEXATION AREA, AND SUBJECT TO THE REQUIRED VOTER APPROVAL, TO AUTHORIZE LEVY OF A SPECIAL TAX COMMUNITY FACILITIES DISTRICT NO. 2017-1 (DUBLIN CROSSING, LLC — PUBLIC SERVICES) WHEREAS in accordance with subsection (c) of Section 53318 of the California Government Code (the "Code"), a petition (the "Petition") containing the matters prescribed by Section 53319 of the Code, has been filed with the City Clerk of the City of Dublin (the "City Clerk") by Dublin Crossing Venture LLC, Brookfield Bay Area Holdings LLC, Brookfield Wilshire LLC, CalAtlantic Group, Inc., and Brookfield Fillmore LLC (the "Landowners"), and representing that the Landowners are the sole owner of certain real property situated within the City of Dublin (the "City") shown on an exhibit map attached to the Petition as Exhibit A thereto (the "Exhibit Map "); and WHEREAS, the Petition requests that proceedings be initiated and conducted pursuant to the Mello-Roos Community Facilities Act of 1982 (Sections 53311 and following of the Code; hereafter in this resolution, the "Act") to establish a community facilities district to be known as "Community Facilities District No. 2017-1 (Dublin Crossing, LLC — Public Services)" ("CFD No. 2017-1"), in order to finance the maintenance, operation, and lighting of landscaped streets and street medians (the "Authorized CFD Public Services"); and WHEREAS, as requested by the Petition, this City Council of the City (this "City Council") proposes to establish CFD No. 2017-1, and in furtherance thereof, has by resolution adopted on this same date approved a boundary map (the "Boundary Map"), which is on file with the City Clerk and which establishes the initial boundaries of CFD No. 2017-1 as shown on the Exhibit Map; and WHEREAS, Section 53321 of the Act provides that legal proceedings for the establishment of a community facilities district pursuant to the Act shall be instituted by the adoption of a resolution of this City Council declaring its intention as provided hereafter in this resolution; and WHEREAS, the Petition further requests that this City Council designate certain additional land as Future Annexation Area (the "Future Annexation Area"), as shown on both the Exhibit Map and the Boundary Map, pursuant to Section 53339.2 and Section 53339.3 of the Act; and WHEREAS, , this City Council wishes by this resolution to declare its intention to provide for future annexation of the Future Annexation Area in sequential portions, as the Landowners or the Landowners' successors in interest become the owner of such portions thereof and provide written unanimous approval for such annexation, as prescribed by subsection (b) of Section 53339.3. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin hereby finds, determines, and resolves as follows: Section 1. The foregoing recitals are true and correct, and this City Council hereby expressly so finds and determines. Section 2. The Authorized CFD Public Services proposed to be financed from proceeds of the special tax to be levied on the taxable property within CFD No. 2017-1 (the "Special Tax"), are set forth on the Exhibit A attached to this resolution and by this reference made a part hereof. Reso No. 53-17, Adopted 5/16/2017, Item No. 4.3 Page 1 of 3 Section 3. Except where funds are otherwise available, the Special Tax will be annually levied on all nonexempt taxable parcels within CFD No. 2017-1, with the determination as to the first Fiscal Year in which the Special Tax will be levied upon the nonexempt parcels in accordance with the provisions of the rate and method of apportionment of the Special Tax (the "RMA"). Upon recordation of (a) the initial notice of special tax lien pursuant to Section 3114.5 of the California Streets and Highways Code and (b) a notice of annexation as to each subsequent area pertaining to an annexed portion of the Future Annexation Area, a continuing lien to secure each levy of the Special Tax shall attach to all nonexempt real property within CFD No. 2017-1, and this lien shall continue in force and effect until the Special Tax obligation is prepaid and permanently satisfied and the lien cancelled in accordance with law or until levy and collection of the Special Tax by the City ceases. The rate and method of apportionment of the Special Tax (the "RMA") is attached hereto as Exhibit B and by this reference made a part hereof. The rate and method of apportionment of the Special Tax for each subsequent area to an annexed into CFD No. 2017-1 may be identical to the RMA or may be modified, as shall be specified in the unanimous approval form submitted by the then-owner(s) of the land within such portion of the Future Annexation Area (each, a "Future Annexation Area RMA"). Subject to the limitation that the amount of the Special Tax levied for any year on any parcel may not exceed the then-applicable maximum Special Tax, the aggregate amount of Special Taxes to be levied annually on all taxable parcels within CFD No. 2017-1 (collectively, the "Taxable Property") shall be the total of the "Special Tax Requirement" for the subject Fiscal Year, as defined in the RMA or the applicable Future Annexation Area RMA. Section 4. The types of incidental expenses which may be incurred and which are authorized to be paid from the proceeds of the Special Tax are set forth on Exhibit C attached to this resolution and by this reference made a part hereof. Section 5. This City Council hereby approves (a) the establishment of the initial boundary of CFD No. 2017-1 as shown on the Boundary Map and (b) the designation of land shown as the Future Annexation Area as such future annexation area. Section 6. Advances of funds or contributions of work in kind from any lawful source, specifically including but not limited to the City or any owner of property within CFD No. 2017-1 or the Future Annexation Area, may be reimbursed from proceeds of the Special Tax to the extent of the lesser of the value or cost of the contribution, but any agreement to do so shall not constitute a debt or liability of the City, any member of the City Council or any other officer, employee or agent of the City. Section 7. This City Council hereby sets Tuesday, June 20, 2017, at 7:00 p.m. or as soon thereafter as the matter may be heard, in the City Council Chamber at the Dublin Civic Center, 100 Civic Plaza, Dublin, California, as the time and place for the public hearing on the establishment of CFD No. 2017-1 and the designation of the Future Annexation Area. At the hearing, testimony of all interested persons and taxpayers for or against establishment of CFD No. 2017-1, the extent of CFD No. 2017-1, the proposed list of Authorized CFD Public Services to be authorized, the Special Tax Formula, the designation of the Future Annexation Area, the authorization to levy the Special Tax, the establishment of the appropriations limitation for CFD No. 2017-1 or any other aspect of the proposed CFD No. 2017-1, will be heard and protests will be considered from persons owning real property within CFD No. 2017-1, it having been determined that there are no registered voters residing within CFD No. 2017-1. As provided by the Act, written protests by the owners of a majority in area of the land within the proposed CFD No. 2017-1 will constitute a "majority protest" and will require the suspension of proceedings for at least one year. Written protests must be filed with the City Clerk at Reso No. 53-17, Adopted 5/16/2017, Item No. 4.3 Page 2 of 3 or before the time fixed for the hearing. If such majority protests are directed only against certain elements of the proposed CFD No. 2017-1, the Authorized CFD Public Services, the designation of the Future Annexation Area, the Special Tax to be levied in accordance with the proposed RMA, this City Council may direct that those elements be deleted from the proceedings and that the proceedings may continue as revised. Section 8. It is anticipated that the Special Tax will be billed as a separate line item on the regular property tax bill of the County of Alameda (the "County"). However, this City Council reserves the right, under Section 53340, 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 9. Goodwin Consulting Group, as special tax consultant to the City for CFD No. 2017- 1, is directed to study CFD No. 2017-1 and to cause the preparation and filing of the report required by Section 53321.5 of the Act (the "Hearing Report") prior to the time of the public hearing. Section 10. On the basis of the information set forth in that certain certificate entitled "Certificate re Registered Voters," dated May 3, 2017, executed by the City Clerk and on file with in the Office of the City Clerk, in the event that an election is held in these proceedings, it is the intention of this City Council that the electors will be the landowners of the land within proposed CFD No. 2017-1 in accordance with Section 53326 of the Act, which provides that each landowner shall be accorded one vote for each acre or portion of an acre owned. Section 13. This City Council also intends to establish the annual appropriations limit of CFD No. 2017-1 at $25,000.00 for the first fiscal year for which the Special Tax is levied. Section 14. The City Clerk is hereby authorized and directed to cause the publication of a notice of hearing, containing the matters specified by Section 53322 of the Act, one time in a newspaper in general circulation in the area of CFD No. 2017-1, said publication to occur no later than seven days prior to the date of the public hearing. In addition to published notice, the City Clerk is authorized to provide for mailed notice of hearing by first-class mail, postage prepaid, in accordance with Section 53322.4 of the Act, to each landowner within the proposed boundary of CFD No. 2017-1, which mailed notice shall contain the same information as is required to be contained in the published notice. PASSED, APPROVED AND ADOPTED this 16th day of May 2017, by the following vote: AYES: Councilmembers Biddle, Goel, Gupta, Hernandez and Mayor Haubert NOES: ABSENT: ABSTAIN: Mayor ATTEST: ;,/ City Clerk Reso No. 53-17, Adopted 5/16/2017, Item No. 4.3 Page 3 of 3 • EXHIBIT A Description of Authorized CFD Public Services The following public services within the Dublin Crossing project are the Authorized Services that are eligible to be financed by CFD 2017-1. The attached Exhibits Al and A2 show the initial improvements within CFD 2017-1 and that will be maintained and operated at CFD Formation. Administration Administration includes City staff and consulting costs associated with the management and supervision of CFD Authorized Services activities. These costs include the Incidental Expenses set forth in Exhibit C. Examples of such expenses include: management of landscape and street light maintenance contractors; annual reports and budget preparation in order to levy and collect the Special Tax; responding to property owner inquiries regarding the special tax; the administrative fee collected by the County to place the Special Tax on the tax role; and other costs and expenses of the City related to administration of the CFD. Landscape Maintenance Maintenance is limited to public landscaping within public street medians. Maintenance activities include regular trimming, weeding, irrigation, annual inspection of backflow preventer, and plant replacement when needed. Street Lights Street light maintenance is limited to the public street lights within the CFD. Maintenance includes bulb replacement and knock-down repair. Utilities The CFD will include payment of recycled water service for irrigation and electrical services for both the irrigation controller and street lights. Reserves The CFD will collect reserve funds for the eventual replacement of street lights, the backflow preventer, irrigation hardware, and landscape plant materials. Improvement Quantities at CFD Initiation The following represents the improvements within CFD 2017-1 at initiation. Refer to attached Exhibits Al and A2. • Median Landscaping, Sterling Street: 6,714 square feet • Median Irrigation Controller w/ electrical serve — 1 • Public Street Lights o Five Dual-Arm Lights (10 total light sources) o Twenty-Five Single Arm Lights (25 total light sources) o Twelve Pedestrian Scale Lights (12 total light sources) Build-Out Quantities • Approximately 20,400 square feet of median landscaping, with four irrigation controllers and electrical meters; • One Hundred Fifty-Five (139) Public Street Lights, as follows: o Sixteen (16) Dual-Arm Street Lights (32 total light sources) o One Hundred Three (103) Single Arm Street Lights o Twenty (20) Pedestrian Scale Lights t[{f1 [[4 xtf ie.i-r 4 f rt (,,,,2 Q R m8 2g 0 Zo O -ate co N w o6-6 � , Q K ON O + II 7 .-_, OO 0 L.L. LL O W am _ N rr/^� �a Q V) CO CO m v/ -- s-4—� 0 II • d O D I- ~ Z w o CO W W ¢ W ^ z BOO N V r Z Z W Z / i..! a 0 tO -,D 1 N Z w Z N Z W O : • wN o= WQ rQ I Q 8 a �EE N a n. 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I 7 O U r'' • Qt C W J — dx CO -- .-Z—' 00 II z z°o 0 A Q ^ Z NO N O V Z / Q~rn I— �1 N Q QZ a • >� �= w CO M ww m Z 6 _ O H U -o=a Dco re m IJ o 04 VI 0 a e 0 ovoa a7orJad Z 0 LJI - I f‘I' ---- W e_‘:_I 0 i3oava 40 Or.44 � Ix' J / ` il m ® , 0 ® ® ® & I et w z ' I d Q O I *- U zu_ ® To ® ®®`• 130Vd o < CO o <F 10 001 _ 0 ,_f :Tt 1 z® I®®®® (®® {- 3 m Lx J OZ II J ®®®® 00 s m XQD ¢M O )) II a I ®® = 0S Io J W LL W o IN 0 a® ®®O® 1 = c o G II N; ° Q ' CO ®® I�®® a ®® x. CO ®® ®® ®® Ioo w I- I uJ O ® ®®®®0®® 0® J CA a W N Q • 0 Z — N I- W W 2 N / NY HJ9YZ MYOi•'8!Y1 ZIOT 1MOYOH-9! -1181NG I N3A33H'Y BarlHOYQL(7h0 P821 9NO7\S1f8B[Y3-OIO\S3Ny OYOI1Hd9LO1 0\80019W'1 EXHIBIT B City of Dublin Community Facilities District No. 2017-1 (Dublin Crossing — Public Services) Rate and Method of Apportionment of Special Tax EtE EXHIBIT B CITY OF DUBLIN COMMUNITY FACILITIES DISTRICT No.2017-1 (DUBLIN CROSSING-PUBLIC SERVICES) RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX A Special Tax applicable to each Assessor's Parcel in the City of Dublin Community Facilities District No.2017-1 (Dublin Crossing-Public Services)shall be levied and collected according to the tax liability determined by the City or its designee,through the application of the appropriate amount or rate for Taxable Property, as described herein.All of the property in the CFD,unless exempted by law or by the provisions of Section F herein, shall be taxed for the purposes,to the extent, and in the manner herein provided, including property subsequently annexed to the CFD unless a separate rate and method of apportionment of Special Tax is adopted for the annexation area. A. DEFINITIONS The terms hereinafter set forth have the following meanings: "Acre" or"Acreage"means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable Final Map or other parcel map recorded at the County Recorder's Office. "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, (commencing with Section 53311),Part 1,Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses"means any or all of the following: the expenses of the City in carrying out its duties with respect to the CFD including, but not limited to, the levy and collection of the Special Tax,the review of any appeals by property owners,the fees and expenses of its legal counsel, charges levied by the County in connection with the levy and collection of the Special Tax, costs related to property owner inquiries regarding the Special Tax, and all other costs and expenses of the City and County in any way related to the administration of the CFD. "Administrator"shall mean the person or firm designated by the City to administer the Special Tax according to this RMA. "Assessor's Parcel" or"Parcel"means a lot or parcel shown on an Assessor's Parcel Map with an assigned Assessor's Parcel number. "Assessor's Parcel Map" means an official map of the County Assessor designating Parcels by Assessor's Parcel number. City of Dublin CFD No.2017-1 1 May 5,2017 "Authorized Services"means those services that are authorized to be funded by the CFD. "Building Permit" means a permit that allows for vertical construction of a Residential Unit or a building with multiple Residential Units, and shall not include a separate permit issued for construction of the foundation thereof. "CFD" or "CFD No. 2017-1" means City of Dublin Community Facilities District No. 2017-1 (Dublin Crossing—Public Services). "CFD Formation" means the date on which the Resolution of Formation to form the CFD was adopted by the City Council. "City"means the City of Dublin. "City Council"means the City Council of the City of Dublin,acting as the legislative body of CFD No. 2017-1. "County"means the County of Alameda. "Developed Property"means, in any Fiscal Year, all Parcels of Single Family Detached Property, Multi-Family Property, and Non-Residential Property for which a Building Permit was issued prior to June 30 of the preceding Fiscal Year. "Development Class"means, individually,Developed Property and Undeveloped Property. "Final Map" means a final map, or portion thereof, recorded by the County pursuant to the Subdivision Map Act (California Government Code Section 66410 et seq.) that creates lots which do not need to be further subdivided prior to issuance of a building permit for a residential structure. The term "Final Map" shall not include any Assessor's Parcel map or subdivision map, or portion thereof, that does not create lots that are in their final configuration, including Assessor's Parcels that are designated as remainder parcels. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Future Annexation Area" means the geographic area that, at the time of CFD Formation, was considered potential annexation area for the CFD and which was, therefore, identified as "future annexation area" on the recorded CFD boundary map. Such designation does not mean that any or all of the Future Annexation Area will annex into the CFD, but should property designated as Future Annexation Area choose to annex, the annexation may be processed pursuant to the streamlined annexation procedures provided in the Act. "Homeowners Association" means the homeowners association, including any master or sub- association, that provides services to, and collects dues, fees, or charges from, property within the CFD. City of Dublin CFD No.2017-1 2 May 5,2017 "Homeowners Association Property" means any property within the boundaries of the CFD that is owned in fee or by easement by the Homeowners Association, not including any such property that is located directly under a residential structure. "Maximum Special Tax" means the maximum Special Tax that can be levied on an Assessor's Parcel in any Fiscal Year determined in accordance with Section C below. "Multi-Family Property" means, in any Fiscal Year, all Parcels for which a Building Permit was issued for construction of a residential structure consisting of two or more Residential Units that share common walls. "Non-Residential Property" means, in any Fiscal Year, all Parcels of Developed Property within the boundaries of the CFD that are not Single Family Detached Property, Multi-Family Property, Homeowner Association Property, or Public Property, as defined herein. { "Proportionately"means,for Developed Property,that the ratio of the actual Special Tax levied in any Fiscal Year to the Maximum Special Tax authorized to be levied in that Fiscal Year is equal for all Parcels of Developed Property.For Undeveloped Property,"Proportionately"means that the ratio of the actual Special Tax levied to the Maximum Special Tax authorized to be levied is equal for all Parcels of Undeveloped Property. "Public Property" means any property within the boundaries of the CFD that is owned by the federal government, State of California or other local governments or public agencies. "Residential Unit" means, for Single Family Detached Property, an individual single-family detached unit, and, for Multi-Family Property, an individual residential unit within a duplex, halfplex,triplex,fourplex,townhome,live/work or condominium structure,or apartment building. "RMA"means this Rate and Method of Apportionment of Special Tax. "Single Family Detached Property" means, in any Fiscal Year, all Parcels for which a Building Permit was issued for construction of a Residential Unit that does not share a common wall with another Residential Unit. "Special Tax" means a Special Tax levied in any Fiscal Year to pay the Special Tax Requirement. "Special Tax Requirement"means the amount of revenue needed in any Fiscal Year to pay for:(i) Authorized Services, (ii) Administrative Expenses, and (iii) amounts needed to cure any delinquencies in the payment of Special Taxes which have occurred in the prior Fiscal Year.In any Fiscal Year, the Special Tax Requirement shall be reduced by surplus amounts available (as determined by the City) from the levy of the Special Tax in prior Fiscal Years, including revenues from the collection of delinquent Special Taxes and associated penalties and interest. "Square Foot" or"Square Footage"means the square footage of a Residential Unit reflected on a Building Permit, condominium plan,site plan, or other such document.If the Square Footage shown on a site plan or condominium plan is inconsistent with the Square Footage reflected on the Building City of Dublin CFD No.2017-1 3 May 5,2017 Permit issued for construction of the Residential Unit,the Square Footage from the Building Permit shall be used to determine the appropriate Square Footage Category for the Residential Unit. "Square Footage Category" means one of the six different categories of Single Family Detached Property and Multi-Family Property set forth in Section C below. "Taxable Property"means all of the Assessor's Parcels within the boundaries of the CFD that are not exempt from the Special Tax pursuant to law or Section F below. "Unanimous Approval Form"means that form executed by the record owner of fee title to a Parcel or Parcels annexed into the CFD that constitutes the property owner's approval and unanimous vote in favor of annexing into the CFD and the levy of the Special Tax against his/her Parcel or Parcels pursuant to this RMA. "Undeveloped Property" means,in any Fiscal Year,all Parcels of Taxable Property that are not Developed Property. B. DATA FOR ADMINISTRATION OF SPECIAL TAX Each Fiscal Year, the Administrator shall (i) categorize each Parcel of Taxable Property as Developed Property or Undeveloped Property, (ii) categorize each Parcel of Developed Property as Single Family Detached Property, Multi-Family Property, or Non-Residential Property, and (iii) determine the Special Tax Requirement. For Multi-Family Property,the number of Residential Units shall be determined by referencing the condominium plan, apartment plan, site plan or other development plan. In any Fiscal Year, if it is determined that: (i) a parcel map for property in the CFD was recorded after January 1 of the prior Fiscal Year (or any other date after which the Assessor will not f' incorporate the newly-created Parcels into the then current tax roll),(ii)because of the date the parcel map was recorded, the Assessor does not yet recognize the new Parcels created by the parcel map, and (iii) one or more of the newly-created parcels is in a different Development Class than other parcels created by the subdivision,the Administrator shall calculate the Special Tax for the property affected by recordation of the parcel map by determining the Special Tax that applies separately to the property within each Development Class, then applying the sum of the individual Special Taxes to the Parcel that was subdivided by recordation of the parcel map. C. MAXIMUM SPECIAL TAX 1. Developed Property The following maximum Special Tax rates shall apply to all Parcels of Developed Property within the CFD for each Fiscal Year in which the Special Tax is levied and collected: City of Dublin CFD No.2017-1 4 May 5,2017 TABLE 1 Developed Property Fiscal Year 2017-18 Maximum Special Taxes * Maximum Square Footage Special Tax Land Use Category (Fiscal Year 2017-18)* Residential Units Single Family greater than 2,300 $57 per Detached Property Square Feet Residential Unit Residential Units Single Family 2,100 to 2,300 $53 per Detached Property Square Feet Residential Unit Residential Units Single Family less than 2,100 $49 per Detached Property Square Feet Residential Unit Residential Units Multi-Family greater than 1,800 $48 per Property Square Feet Residential Unit Residential Units Multi-Family 1,600 to 1,800 $43 per Property Square Feet Residential Unit Residential Units Multi-Family less than 1,600 $38 per Property Square Feet Residential Unit *On July 1,2018 and on each July 1 thereafter,the Maximum Special Taxes shown in Table 1 shall be increased by an amount equal to 4.0%of the amount in effect for the prior Fiscal Year. 2. Non Residential Property The Maximum Special Tax for Parcels of Non-Residential Property in Fiscal Year 2017-18 is$1,600 per Acre,which shall be increased on July 1,2018 and on each July 1 thereafter by an amount equal to 4.0%of the amount in effect for the prior Fiscal Year. 3. Undeveloped Property The Maximum Special Tax for Parcels of Undeveloped Property in Fiscal Year 2017-18 is $1,600 per Acre,which shall be increased on July 1,2018 and on each July 1 thereafter by an amount equal to 4.0% of the amount in effect for the prior Fiscal Year. D. METHOD OF LEVY OF THE SPECIAL TAX Each Fiscal Year,the Administrator shall determine the Special Tax Requirement to be collected in that Fiscal Year. A Special Tax shall then be levied according to the following steps: City of Dublin CFD No.2017-1 5 May 5,2017 Step 1. The Special Tax shall be levied Proportionately on each Parcel of Developed Property,up to 100%of the Maximum Special Tax for each Parcel of Developed Property until the amount levied is equal to the Special Tax Requirement. Step 2. If additional revenue is needed after Step 1 to pay the Special Tax Requirement, the Special Tax shall be levied Proportionately on each Parcel of Undeveloped Property up to 100% of the Maximum Special Tax for each Parcel of Undeveloped Property. E. MANNER OF COLLECTION OF SPECIAL TAXES The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided, however, that the City may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner, and may collect delinquent Special Taxes through foreclosure or other available methods. The Special Tax may be levied in perpetuity. F. EXEMPTIONS Notwithstanding any other provision of this RMA, no Special Tax shall be levied on Homeowners Association Property or Public Property within the CFD. In addition,no Special Tax shall be levied on Parcels that (i) are designated as permanent open space or common space on which no structure is permitted to be constructed, (ii) are owned by a public utility for an unmanned facility, or(iii) are subject to an easement that precludes any other use on the Parcels. G. INTERPRETATION OF SPECIAL TAX FORMULA The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning Special Taxes. In addition, the interpretation and application of any section of this document shall be left to the City's discretion. Interpretations may be made by the City by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this RMA. { City of Dublin CFD No.2017-1 6 May 5,2017 EXHIBIT C Incidental Expenses It is anticipated that the following incidental expenses may be incurred in the proposed legal proceedings for formation of CFD No. 2017-1, implementation of the Authorized CFD Public Services Engineering consulting services Special tax consultant services District staff and District general counsel review, oversight and administrative services Special tax administration services Publishing and mailing of notices Recording fees Governmental notification and filing fees The expenses of certain recurring services pertaining to CFD No. 2017-1 may be included in each annual special tax levy, and these expenses are described in the Rate and Method of Apportionment of Special Tax, attached hereafter as Exhibit B. The foregoing enumeration shall not be regarded as exclusive and shall be deemed to include any other incidental expenses of a like nature which may be incurred from time to time with respect to CFD No. 2017-1.