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HomeMy Public PortalAboutOrdinance 84311111 11111111. . ORDINANCE NO. 843 ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BEAUMSNT, STATE OF CALIFORNIA, ACTING AS THE LEGISLATIVE BOD OF COMMUNITY FACILITIES DISTRICT NO. 93-1, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN IMPROVEMENT AREA NO. 12 OF COMMUNITY FACILITIES DISTRICT NO. 93-1 WHEREAS, the City Council (the "City Council") of the City California ("the City") on February 4, 2003, duly adopted Resolution No. 2003-0 intention to levy special taxes to pay for certain Services in and for Improvement ("Improvement Area No. 12A") of City of Beaumont Community Facilities Dis (the "Community Facilities District"), under and pursuant to the terms and pro "Mello -Roos Community Facilities Act of 1982" (the "Act"), being Chapter 2.5, P. 2, Title 5 of the Government Code of the State of California, and calling a public question of levying special taxes to pay for certain Services in Improvement Area WHEREAS, notices were published as required by law relative to t the City Council to levy special taxes to pay for certain Services in Improvement and f Beaumont, declaring its ea No. 12A ict No. 93-1 isions of the 1, Division earing on the o. 12A; and e intention of ea No. 12A; WHEREAS, pursuant to Resolution No. 2003-06, a public hea ng was duly convened and held on April 1, 2003 in connection with Improvement Area No. 2A, at which hearing the City Council considered the levy of special taxes to pay for certa n Services in s defined in ecial tax for esolution No. all persons Improvement timony of all Services in 003-06, were Ily advised in Improvement Area No. 12A, the type and extent of the proposed Services Resolution No. 2003-06), the proposed rate and method of apportionment of Services in Improvement Area No. 12A, and all other matters as set forth in 2003-06, and at the above-mentioned time and place for such public hearin interested, including all taxpayers, property owners and registered voters withi Area No. 12A were given an opportunity to appear and be heard, and the to interested persons for or against the levy of special taxes to pay for certa Improvement Area No. 12A and any other matters set forth in said Resolution No. heard and considered and the City Council at the conclusion of said hearing was the premises, and was authorized to proceed; and WHEREAS, following such public hearing, the City Council Resolution No. 2003-11 to levy special taxes to pay for certain Services as provid+ Report and Rate and Method of Apportionment of Special Tax for Services i Area No. 12A (the "RMA") as set forth therein (the "Resolution Providing for and • WHEREAS, on May 6, 2003, an election was held within Improv= 12A in which the qualified electors of Improvement Area No. 12A approved by in thirds vote the proposition providing for the levy of special taxes for Services i Area No. 12A; and duly adopted d in the Public Improvement pecial Tax"); 1 ent Area No. re than a two - Improvement Illl I .141 WHEREAS, such Services will be payable from a special tax levied and collected in accordance with and subject to the maximum rates applicable thereto; and WHEREAS, the City Council is fully advised in the premises; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF DOES ORDAIN AS FOLLOWS: Section 1. All of the above recitals are true and correct. Section 2. By the passage of this ordinance, the City Council auth of a special tax for Services within Improvement Area No. 12A pursuant to the by the Resolution Providing for Special Tax which is hereby incorporated by refere Section 3. The City Council is hereby further authorized each year to determine the specific special tax rate and amount to be levied for the next fisc Improvement Area No. 12A, except that the special tax rate to be levied shall not forth in the RMA approved by the Resolution Providing for Special Tax, but the s be levied at a lower rate. Section 4. Properties or entities of the State, federal, or other loca shall, except as provided in Sections 53317.3, 53317.5, and 53340.1 of the Act, b the above -referenced and approved special tax. Section 5. All of the collections of the special tax shall be used as the Act and the Resolution Providing for Special Tax adopted on April 1, 2003. shall be levied only so long as needed for its purpose as described in said Resoluti Section 6. The above authorized special tax shall be collected in th as ordinary ad valorem property taxes are collected and shall be subject to the sam the same procedure, sale and lien priority in case of delinquency as is provided taxes, as such procedures may be modified by law or by the City Council from tim Section 7. As a cumulative remedy, if any amount levied pursu special tax for payment of bond interest or principal together with any penal charges accruing under this ordinance are not paid when due, the City Council than four years after the due date of the last installment of principal, order th collected by an action brought in the superior court to foreclose any lien therefor. Section 8. The Mayor shall sign and the City Clerk shall certify to the passage and adoption of this Ordinance and shall cause the same to be published and pos ed pursuant to the provisions of law in that regard and this Ordinance shall take effect thirty (31) days after its final passage. EAUMONT rizes the levy A approved ce herein. y Resolution 1 year within xceed that set ecial tax may governments exempt from rovided for in he special tax n. same manner penalties and ad valorem to time. t hereto as a ies and other may, not later t the same be 2 BMT2003 OrdIA1A Serva.doc/LR1269 Section 9. This ordinance shall be in full force and effect thirty (30 days after its final passage in accordance with the provisions of Section 36937 of the Californi+ Government Code, and the specific authorization for adoption is pursuant to the provisions of ection 53340 of the Act. MOVED AND PASSED upon first reading this 6th day of May 2003 by the following roll call vote: AYES: Mayor DeForge and Council Members Dressel, VAldivia, and Be NOES: None ABSTAIN: None ABSENT: Council Member Fox MOVED, PASSED AND ADOPTED this 20th day of Nay the following roll call vote: AYES: Council Member Dressel, Berg, Fox, and Valdivia. NOES: None. ABSTAIN: None. ABSENT: Mayor DeForge ATTEST: CITY CLERK 3 • g 2003 by MAYOR OF THE Cly . t EAUMONT BMT2003 OrdIAI A_Serva.doc/LR/269 1111111E11111 at a regular District No May 20, CERTIFICATION The foregoing is certified to be a true copy of Ordinance No. 843 duly introduced meeting of the City Council acting as the legislative body of Community Facility . 93-1 held on May 6, 2003 and was duly adopted upon a second reading on 2003 , 2003 by the roll call votes indicated therein. (SEAL) 4 CITY CLERK, CITY OF BEAUMONT BMT2003 OrdIA 12A_Serva.doc/LR/269 trays says he still uses crib notes on his music, and he's not as fast as he was when he was a� n bands as a young man, "but it's working out." One of the things he's under- Lue college auditorium. "Ad- ventures in Music" will start at 7:30 p.m. with doors opening at 7. Admission is $7. Under the direction of Waner, the band will feature a variety LEGAL NOTICE NOTICE IS HEREBY GIVEN, that the Beaumont City Council shall conduct a public hearing at 6:00 p.m. on Tuesday, April 1, 2003 in Room 5 at the Beaumont Civic Center, 550 E. 6th Street, Beaumont, California 92223, to receive testimony and comments from all interested persons regarding the adoption of the following matter(s): Ordinance No. 843 "An Ordinance of the City Council of the City of Beaumont, State of California, Acting as the Legislative Body of Community Facilities District No. 93-1, Authorizing the Levy of a Special Tax Within Improvement Area No. 12A of Community Facilities District 93-1." Interested person may submit written comments on this matter to the City Clerk at 550 East 6th Street, Beaumont, California 92223. For into call 909 351 6113 Arlington Ave. at Van Buren, Riverside ' 9a.m.-4p.m. FREE ADMISSION PANCAKE BREAKFAST 7 A M. • PARKING 55 SEAN 0. TUCKER -- TEAM ORACLE • WAYNE HANDLEY AEROSPORTS • BRET WILLAT "SENSA SAILPLANE' • U.S. ARMY GOLDEN KNIGHTS PARACHUTE TEAM • B-2 "STEALTH BOMBER" FLY -BY • F-117 "STEALTH FIGHTER" DEMONSTRATION • HERITAGE FLIGHT" - F-15 'EAGLE" AND P - MUSTANG" • C-141 "STARLIFTER" FLY -BY • KC - 135 "STRATOTANKER" FLY -BY • JOHN COLLVE• T-6 "WARDOG" SALUTE TO VETERANS • ROB HARRISON "TUMBLING BEAR' ZLIN 50 AEROBATICS • "ABOVE & BEYOND" JET CAR DEMONSTRATION AND RACE WITH AIRCRAFT • SILVER WINGS FLIGHT TEAM - STEARMAN AND WING WALKING" • PALM SPRINGS AIR MUSEUM B- 17 "STRATOFORTRESS" • RIVERSIDE POLICE DEPARTMENT K-9 DEMONSTRATION • ANTIQUES • CLASSICS • WARBIROS • CLASSIC CHEVY CLUB CAR SHOW • MILITARY VEHICLES • R.C. MODEL DEMO • HELICOPTER RIDES • AIRSHOW VENDORS • EAA YOUNG EAGLES • COMMEMORATIVE AIR FORCE DISPLAY suamC 0, um tic., me. $.cap- . . �ail.e• Johnson®,'hiss Motors "- T - P- ASSET.,.fiRIS. Amon, DEt Machinery Cm of RLvcr„oc Development Depenmcm li waver CCS / I'"l Yitib�S1 s u iI (11 1 li k u THE PR] Inland South A clinical trial is the front I centers are of the caliber Comprehensive Cancer Ce colon cancers. Our experti This setting may improve o and psychologists collabor early, aggressive and vigil 1"E • s .� UM ani.4, PUBLIC REPORT FOR IMPROVEMENT AREA No. 12A (SERVICES) OF COMMUNITY FACILITIES DISTRICT NO. 93-1 OF THECITY OF BEAUMONT Prepared for: CITY OF BEAUMONT 550 East Sixth Street Beaumont, California 92223 Submitted by: McFARLIN & ANDERSON URBAN LOGIC CONSULTANTS GENERAL GOVERNEMENT MANAGEMENT SERVICES April 1, 2003 City of Beaumont CFD No. 93-1, Improvement Area No. 12A Table of Contents I. INTRODUCTION II. PROJECT DESCRIPTION AND FEATURES April 1, 2003 Page 2 III. DESCRIPTION AND ESTIMATED COST OF PROPOSED SERVICES A. Description of Proposed Public Services B. Estimated Cost of Proposed Public Services IV RATE AND METHOD OF APPORTIONM'ENT OF THE SPECIAL A. Explanation of Special Tax Apportionment, Changes from Resolution of Intention B. Allocation of Tax Among Improvement Areas C. Allocation of Tax Within Improvement Areas D. Projected Development E. Assigned Special Tax Rates F. Accuracy of Information V. BOUNDARIES OF COMMUNITY FACILITIES DISTRICT List of Exhibits Exhibit A: Rate and Method of Apportionment Exhibit B: Boundary Map 21 IS: City of Beaumont CFD No. 93-1, Improvement Area No. 12A I. INTRODUCTION April 1, 2003 Page 3 WHEREAS, the City Council of the City of Beaumont (hereinafter referred to as the "Council") did, pursuant to the provision 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 (hereinafter referred to as the "Act"), and specifically Section 53321.5 thereof, expressly order the filing of a written "Report" with the legislative body of the proposed annexation to Community Facilities District No. 93-1. This community facilities district annexation being Community Facilities District No. 93-1, Improvement Area No. 12A Services, shall hereinafter be referred to as: "Improvement Area No. 12A"; and, WHEREAS, the Resolution of Intention to Establish Community Facilities District No. 93- 1, Improvement Area No. 12A, and to Levy a Special Tax to Pay for Certain Public Services (hereinafter referred to as the "Resolution of Intention") ordering the Report did direct that said Report generally contain the following: 1. A brief description of the public services by type, which are required to adequately, meet the needs of Improvement Area No. 12A; and 2. An estimate of the cost for providing the public services and an estimate of the incidental expenses related thereto. Any other material that is related to the proposed public services of Improvement Area No. 12A including a proposed appropriations limit (for particulars, reference is made to the Resolution of Intention ordering the Report, as previously approved and adopted). NOW, THEREFORE, I, the City Manager, the authorized representative of the City of Beaumont and the appointed responsible officer directed to prepare the Report or cause the Report to be prepared pursuant to the provisions of the Act, do hereby submit this Report. II. PROJECT DESCRIPTION AND FEATURES Improvement Area No. 12A is generally located south of Brookside Road, west of Beaumont Road within the City of Beaumont. Improvement Area No. 12A will include 108 single-family dwelling units on 29.14 acres. The purpose of Improvement Area No. 12A is to fund the maintenance and service of certain public facilities, which benefit the above property within the boundaries of the City of Beaumont. The services are in addition to those provided before Improvement Area No. 12A is formed and do not supplant those already available. 1101111 Mil !i City of Beaumont CFD No. 93-1, Improvement Area No. 12A April 1, 2003 Page 4 III. DESCRIPTION AND ESTIMATED COST OF PROPOSED SERVICES The proposed project involves creation of an Improvement Area within a Mello - Roos Community Facilities District to fund the provision of services, relating thereto to benefit the areas of land proposed for development within the boundaries of the City, and include services enumerated below which are authorized by the Mello -Roos Community Facilities Act of 1982, as amended. A. Services: Services shall be limited to those services necessary for the landscape maintenance of the common landscape areas located around the perimeter of each respective tract and the maintenance of parks, trails, parkways and drainage facilities to the extent authorized by the Mello - Roos Community Facilities Act of 1982, as amended. B. Costs: The costs and expenses authorized to be levied pursuant to the proceedings shall be limited to those directly incurred in providing the Services, as such term is defined above including those necessary to authorize, levy and administer the special tax such as special tax consultants, City administrative charges and legal costs. Annual maintenance of landscaping within the boundaries of Improvement Area No. 12A is estimated for the fiscal year 2003-2004 to be $27,000. Incidental Expenses to be included are the costs to determine the amount of taxes, collection of taxes, payment of taxes, or costs otherwise incurred in order to carry out the authorized purposes of the district. IV. RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX FOR SERVICES All of the property located within Improvement Area No. 12A, unless exempted by law or by the Rate and Method of Apportionment, shall be taxed for the purpose of providing necessary services. Pursuant to Section 53325.3 of the Act, the tax imposed "is a Special Tax and not a special assessment, and there is no requirement that the tax be apportioned on the basis of benefit to any property." The Special Tax "may be based on benefit received by parcels of real property, the cost of making facilities or authorized services available to each parcel or other reasonable basis as determined by the legislative body," although the Special Tax may not be apportioned on an ad valorem basis pursuant to Article XIIIA of the California constitution. As shown in Exhibit A, the adopted Rate and Method of Apportionment provides information sufficient to allow each property owner within Improvement Area !ILII I 1=I1 City of Beaumont CFD No. 93-1, Improvement Area No. 12A April 1, 2003 Page 5 No. 12A to estimate the maximum annual Special Tax he or she will be required to pay. Additional information on the Rate and Method of Apportionment of the Special Tax is provided below: A. Explanation of Special Tax Apportionment Commencing with Fiscal Year 2003-2004 and for each following Fiscal Year, the Council shall determine the Special Tax Requirement for Services and shall levy the Special Tax for Services until the amount of the Special Taxes for Services equals the Special Tax Requirement for Services, subject to the limitations specified in Section C herein, as follows: The Special Tax for Services shall be levied in equal percentages on each Assessor's Parcel of Developed Property at up to 100% of the applicable Maximum Special Tax for Services as needed to satisfy the Special Tax Requirement for Services. Changes from Resolution of Intention Changes have been made to the Rate and Method of Apportionment made a part of the Resolution of Intention adopted by the Council. Such changes include advancing the first year of levy from Fiscal Year 2002-2003 to 2003-2004 and the first year of rates escalation from July 1, 2003 to July 1, 2004. B. Allocation of Tax Among Improvement Areas Special Taxes for each improvement area are based on that area's allocation of the public services and ensures that the Special Taxes for each given improvement area will only be levied to meet the financial obligations of that improvement area. C. Allocation of Tax Within Improvement Areas The major assumption inherent in the Special Tax rates set forth in the Rate and Method of Apportionment is that the level of benefit received from the proposed public services is a function of land use and/or product type. Generally non-residential development will benefit more than residential development when the comparison is made on an equivalent dwelling unit basis. However, the Special Tax rates for non-residential development have been limited where necessary to comply with the City's policies regarding value to lien ratios and maximum property tax rates qui .IMI1 City of Beaumont CFD No. 93-1, Improvement Area No. 12A April 1, 2003 Page 6 (i.e., the percentage that total property taxes represent when compared to improved property values). The primary determinant of land use for residential development proposed within Improvement Area No. 12A will be a dwelling unit. Development of Improvement Area No. 12A is anticipated to be a residential a project. Therefore, a uniform tax structure consisting of equivalent dwelling units has been established. Based on the types of public services that are proposed for Improvement Area No. 12A and the factors described above, the Special Taxes assigned to specific land uses are generally proportionate to the relative benefits received by them, and, accordingly, the Special Taxes in Improvement Area No. 12A can be considered to be fair and reasonable. D. Projected Development Based on developer's projections and approved tentative maps, the following indicates the number of residential units expected at build -out of the first phase is anticipated to be 870 residential dwelling units and 14.5 acres of commercial. Additional residential dwelling units are expected and will be a part of Improvement Area No. 12A. E. Assigned Special Tax Rates The Council will annually determine the actual amount of the Special Tax levy for the improvement area based on the method described in Exhibit A and subject to the adopted maximum Special Tax rates. The Council will levy a Special Tax to the extent necessary, sufficient to meet the Special Tax Requirement for Services. FY 2003-2004 Improvement Area No. 12A Maximum Special Tax Rates: Residential Dwelling Unit = $240.00 per year. Non -Residential Acre = $944.00 per year. Increases in the Maximum Special Tax for Services Commencing July 1, 2004 and each July thereafter, the Maximum Special Tax for Services for the prior Fiscal Year shall be adjusted by an amount equal to the percentage change in the Consumer Price Index for the calendar year ending in December of the prior Fiscal Year. F. Accuracy of Information City of Beaumont CFD No. 93-1, Improvement Area No. 12A April 1, 2003 Page 7 In order to establish all Special Tax rates, as set forth in the Rate and Method of Apportionment for each improvement area, the City of Beaumont has relied on information including, but not limited to absorption, land -use types and net taxable acreage which were provided to the City of Beaumont by others. The City of Beaumont has not independently verified such data and disclaims responsibility for the impact of inaccurate data, if any, on the Rate and Method of Apportionment for Improvement Area No. 12A. V. BOUNDARIES OF COMMUNITY FACILITIES DISTRICT The boundaries of Improvement Area No. 12A include all land on which the Special Taxes may be levied. A map of the area included within Improvement Area No. 12A is provided as Exhibit B. 1li11 1.fl t. EXHIBIT A RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX FOR SERVICES FOR IMPROVEMENT AREA NO. 12A OF COMMUNITY FACILITIES DISTRICT NO. 93-1 OF THE CITY OF BEAUMONT (IA 12A SERVICES) A "Special Tax for Services" as hereinafter defined shall be levied on all Assessor's Parcels in Improvement Area No. 12A ("IA No. 12A") of Community Facilities District No. 93-1 of the City of Beaumont ("CFD No. 93-1") and collected each Fiscal Year commencing in Fiscal Year 2003-2004, in an amount determined by the City Council through the application of the appropriate Special Tax for Services for "Developed Property," as described below. All of the real property in IA No. 12A, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided. A. DEFINITIONS The terms hereinafter set forth have the following meanings: "Acre or Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan or other recorded County parcel map. The square footage of an Assessor's Parcel is equal to the Acreage multiplied by 43,560. "Act" means the Mello -Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means any ordinary and necessary expenses of the City to carry out the administration of the Special Tax for Services for IA No. 12A. "Age Restricted" means Residential Property which is used or intended to be used as senior housing and a senior citizen restriction limiting the use of such residential unit, as defined in Section 65995.1 of the Government Code has or will be recorded. "Apartment" means Residential Property which is an apartment unit available for rental, and not purchase, by the general public and not subject to a condominium map. "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. "CFD No. 93-1" means City of Beaumont Community Facilities District No. 93-1. "City" means the City of Beaumont. "Consumer Price Index" means the index published monthly by the U.S. Department of Labor, Bureau of Labor Statistics for all urban consumers in the Los Angeles -Riverside -Orange County area. "Council" means the City Council of the City of Beaumont, acting as the legislative body of IA No. 12A of CFD No. 93-1. "County" means the County of Riverside. "Developed Property" means, for each Fiscal Year, all means the Assessor's Parcels within the boundaries of IA No. 12A which are not exempt from the Special Tax pursuant to law or Section E below, for which a Final Map has been recorded as of January 1 of the prior Fiscal Year. "Facilities" means the landscape parkways, neighborhood park, easements and green belts within IA No. 12A as identified on Exhibit A, and IA No. 12A's fair share of storm drain and flood control facilities. "Final Map" means a subdivision of property evidenced by the recordation of a final map, parcel map, or lot line adjustment, pursuant to the Subdivision Map Act (California Government Code Section 66410 et seq.) or the recordation of a condominium plan pursuant to California Civil Code 1352 that creates individual lots for which building permits may be issued without further subdivision. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Improvement Area No. 12A" means Improvement Area No. 12A of CFD No. 93-1 as depicted on the boundary map of CFD No. 93-1. "Land Use Class" means any of the classes listed in Table 1 below. "Maximum Special Tax for Services" means the maximum Special Tax for Services that can be levied within IA No. 12A by the City Council in any Fiscal Year. "Non -Residential Property" means all Assessor's Parcels of Developed Property for which a building permit(s) has been or may be issued for non-residential uses. City of Beaumont Improvement Area No. 12A of CFD No. 93-1 April 1, 2003 Page 2 SLI I =Ell "Operating Fund" means a fund that shall be maintained for IA No. 12A of CFD No. 93-1 for any Fiscal Year to pay for the actual costs of maintenance, repair, and replacement of the Facilities, and the Administrative Expenses. "Operating Fund Balance" means the amount of funds in the Operating Fund at the end of the preceding Fiscal Year. "Property Owner Association Property" means any property within the boundaries of IA No. 12A that is owned by or dedicated to a property owner association, including any master or sub -association. "Public Property" means any property within the boundaries of IA No. 12A that is used for rights-of-way or any other purpose and is owned by or irrevocably offered for dedication to the federal government, the State, the County or any other public agency, provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use. "Residential Property" means all Assessor's Parcels of Developed Property for which a building permit has been or may be issued for purposes of constructing one or more residential dwelling units. "Single Family Unit" means all Residential Property which is not an Apartment. "Special Tax for Services" 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 for Services. "Special Tax Requirement for Services" means the amount determined in any Fiscal Year equal to (i) the budgeted costs of the maintenance, repair and replacement of the Facilities which have been accepted and maintained by IA No. 12A or are reasonably expected to be accepted and maintained by IA No. 12A during the current Fiscal Year, (ii) Administrative Expenses, and (iii) anticipated delinquent Special Taxes for Services based on the delinquency rate in IA No. 12A for the previous Fiscal Year. B. ASSIGNMENT TO LAND USE CATEGORIES Each Fiscal Year, all Developed Property within IA No. 12A shall be subject to the Special Tax for Services in accordance with the rate and method of apportionment determined pursuant to Sections C and D below. For purposes of determining the applicable Maximum Special Tax for Services for each Assessor's Parcel of Developed Property, all Developed Property shall be assigned to one of the Land Use Classes designated in Table 1 below. City of Beaumont Improvement Area No. 12A of CFD No. 93-1 April 1, 2003 Page 3 III 1 :111MMta C. MAXIMUM SPECIAL TAX RATE a. Maximum Special Tax for Services The Maximum Special Tax for Services for each Assessor's Parcel shall be the Assigned Special Tax for Services. The Fiscal Year 2003-2004 Assigned Special Tax for Services for each Land Use Class is shown below in Table 1. TABLE 1 Maximum Special Taxes for Services for Developed Property in Improvement Area No. 12A of Community Facilities District No. 93-1 (Fiscal Year 2003-2004) Land Use Class Description Maximum Special Tax for Services 1 Single Family Apartment / Age Restricted $240.00 per dwelling unit $240.00 per dwelling unit 2 3 Non -Residential Property $944.00 per Acre b. Increases in the Maximum Special Tax for Services Commencing July 1, 2004 and each July thereafter, the Maximum Special Tax for Services for the prior Fiscal Year shall be adjusted by an amount equal to the percentage change in the Consumer Price Index for the calendar year ending in December of the prior Fiscal Year. D. METHOD OF APPORTIONMENT Commencing with Fiscal Year 2003-2004 and for each following Fiscal Year, the Council shall determine the Special Tax Requirement for Services and shall levy the Special Tax for Services until the amount of the Special Taxes for Services equals the Special Tax Requirement for Services, subject to the limitations specified in Section C herein, as follows: The Special Tax for Services shall be levied in equal percentages on each Assessor's Parcel of Developed Property at up to 100% of the applicable Maximum Special Tax for Services as needed to satisfy the Special Tax Requirement for Services. Notwithstanding the above, under no circumstances will the Special Tax for Services levied against any Assessor's Parcel of Developed Property for which an occupancy permit for private residential use has been issued be increased by more than ten percent as a consequence of delinquency or default by the owner of any other Assessor's Parcel within the IA No. 12A. City of Beaumont Improvement Area No. 12A of CFD No. 93-1 April 1, 2003 Page 4 E. EXEMPTIONS The City Council shall not levy a Special Tax for Services on the following: 1. Property designated as Public Property, Property Owner Association Property. 2. Properties owned by entities of the State of California, federal or other public agencies except as otherwise provided in Sections 53317.3 and 53317.5 of the Act. F. REVIEW/APPEAL COMMITTEE Any landowner or resident who feels that the amount of the Special Tax for Services levied on their Assessor's Parcel is in error may file a notice with CFD No. 93-1 appealing the amount of the Special Tax for Services levied on such Assessor's Parcel. A representative of CFD No. 93-1 shall then review the appeal and, if necessary, meet with the applicant. If the findings of the representative of CFD No. 93-1 verify that the amount of the Special Tax for Services should be modified or changed, then, as appropriate, the Special Tax for Services shall be corrected. G. MANNER OF COLLECTION The Special Tax for Services shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that IA No. 12A of CFD No. 93-1 may collect Special Taxes for Services at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose on delinquent Assessor's Parcels as permitted by the Act. H. TERM OF SPECIAL TAX The Special Tax for Services shall be levied as long as it is needed to meet the Special Tax Requirement for Services, as determined at the sole discretion of the City Council. City of Beaumont April 1, 2003 Improvement Area No. 12A of CFD No. 93-1 Page 5 EXHIBIT B VO -BI -s :Bzva LO%Yl-E6010 :Oda Z 'ON di! O3ONDIT NIQ