HomeMy Public PortalAbout23-093 - LEGISLATIVE BODY OF THE CITY OF CARSON COMMUNITY FACILITIES DISTRICT NO. 2018-01 (MAINTENANCE AND SERVICES) APPROVING ANNEXATION NO. 16RESOLUTION NO. 23-093
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARSON ACTING
IN ITS CAPACITY AS THE LEGISLATIVE BODY OF THE CITY OF CARSON
COMMUNITY FACILITIES DISTRICT NO. 2018-01 (MAINTENANCE AND
SERVICES) APPROVING ANNEXATION NO. 16 (B8 ALONDRA
WAREHOUSE) FOR PROPERTY LOCATED AT 112 WEST ALONDRA AND
219 WEST GARDENA BLVD (APN: 6125-017-800) WITHIN THE FUTURE
ANNEXATION AREA
WHEREAS, on September 18, 2018, the City Council of the City of Carson (the “City”) adopted
Resolution No. 18-083 (the “Resolution of Intention”), stating its intention to form City of Carson
Community Facilities District No. 2018-01 (Maintenance and Services) (the “CFD”) and Future Voluntary
Annexation Area (the “Future Annexation Area”) 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”); and
WHEREAS, the Resolution of Intention called for a public hearing on November 7, 2018 as
required by the Act relative to the proposed formation of the CFD and the Future Annexation Area; and
WHEREAS, at the hearing, all interested persons desiring to be heard on all matters pertaining to
the formation of the CFD and Future Annexation Area, the services to be provided therein and the levy of
such special tax were heard and a full and fair hearing was held; and
WHEREAS, no written protests were filed with the City Clerk by 50% or more of the registered
voters residing within the territory of the CFD or Future Annexation Area, or property owners that own
one-half or more of the area of land within the CFD or Future Annexation Area, and not exempt from the
proposed special taxes; and
WHEREAS, on November 7, 2018, the City Council adopted Resolution No. 18-119, which is on file
with the City Clerk and incorporated herein by this reference, that ordered the formation of the CFD,
defined the public services (the “Services”) to be provided by the CFD, authorized the levy of a special tax
on property within the CFD, preliminarily established an appropriations limit for the CFD, and approved
future qualifying projects the ability to voluntarily annex into the Future Annexation Area, all pursuant to
the Act; and
WHEREAS, on November 7, 2018, the City Council adopted Resolution No. 18-120 that called a
special election for November 7, 2018, at which the questions of levying a special tax and establishing an
appropriations limit with respect to the CFD were submitted to the qualified electors within the CFD; and
WHEREAS, on November 7, 2018 the City Council adopted Resolution No. 18-121, that declared
the results of the special election and finding that more than two-thirds (2/3) of all votes cast at the special
election were in favor of the issue presented, and such measure passed; and
WHEREAS, on November 13, 2018 a notice of special tax lien was recorded with the Office of the
County Recorder of the County of Los Angeles, as Document No. 20181142886 (the “Notice of Special Tax
Lien”), thereby giving notice that the lien to secure payment of the special tax was imposed on the land
in the CFD; and
01007.0018/569311.1 RESOLUTION NO. 23-093
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WHEREAS, the owner (the “Property Owner”) of the parcels listed in Exhibit A hereto and
incorporated herein by this reference, located within the Future Annexation Area (the “Property”) has
agreed to mitigate certain impacts of the proposed development of the Property by paying for the Services
financed by the CFD; and
WHEREAS, pursuant to the Act, the Property Owner has executed a unanimous approval,
attached hereto as Exhibit B and incorporated herein by this reference (the “Unanimous Approval”),
constituting the Property Owner’s unanimous approval and unanimous vote in favor of the annexation of
the Property to the CFD and the levy of special taxes on the Property; and
WHEREAS, the City Council now wishes to approve this Annexation No. 16 of the Property
pursuant to the simplified process for annexations under Sections 53328.1, 53339.7 and 53339.8 of the
Act.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CARSON, ACTING AS LEGISLATIVE BODY
OF THE CITY OF CARSON COMMUNITY FACILITIES DISTRICT NO. 2018-01 (MAINTENANCE AND SERVICES)
DOES HEREBY RESOLVE AS FOLLOWS:
1. Recitals. The City Council finds and determines that all the foregoing recitals are true and
correct and incorporated herein.
2. Unanimous Approval. The City Council hereby receives and files the Unanimous Approval
as Annexation No. 16 to the CFD, and hereby further authorizes and directs the officers of the City to do
any and all things to execute and delivery all documents they may deem necessary or advisable in order
to consummate the transaction described herein and to effectuate the purpose of this Resolution.
3. Approval of Annexation. The City Council hereby determines that the Property is added
to and part of Tax Zone No. 18 of the CFD with full effect and the City Council approves and confirms the
Rate and Method of Apportionment of the Special Tax attached to the Unanimous Approval and attached
hereto as Exhibit B and by this reference incorporated herein. The City Council hereby finds that the
Property Owner’s unanimous written approval is equivalent to an election pursuant to Government Code
Section 53339.7(a) of the Act. The Property is added to and part of the existing CFD with full legal effect,
and the City Council shall levy any special tax within the annexed territory as specified in any Ordinance
adopted with respect to the Property, as specified in the Resolution of Intention (Resolution No. 18-083)
to annex adopted pursuant to Section 53339.2, and as specified in the Ordinance adopted pursuant to
Government Code Section 53340.
4. Consolidation of Annexed Map. The City Council hereby determines that the territory
described in Exhibit A hereto, and further defined in the map entitled “Annexation Map No. 16 of City of
Carson Community Facilities District No. 2018-01 (Maintenance and Services),” which is on file with the
City Clerk, is added to and part of the CFD with full effect. The City Clerk is hereby authorized and directed
to endorse the certificates set forth on the map and to record the map in accordance with the provisions
of Sections 3111, 3113 and 3113.5 of the Streets and Highways Code of the State of California.
5. Validity of Procedures. The City Council hereby finds and determines that all prior
proceedings and actions taken by the City Council pursuant to the Act in connection with the formation,
voluntary annexation area and annexation of territory to the CFD were and are valid and in conformity
with the Act.
01007.0018/569311.1 RESOLUTION NO. 23-093
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6. Amendment to Notice of Special Tax Lien. The City Clerk, or designee, is hereby directed
to complete, execute and cause to be recorded in the office of County Recorder of the County of Los
Angeles, an amendment to the Notice of Special Tax Lien, in accordance with the provisions of Sections
3114.5 and 3117.5 of California Streets and Highways Code of the State of California within fifteen (15)
days of the adoption of this Resolution, evidencing that the Property is added to the CFD.
7. Effective Date. The City Clerk shall certify the adoption of this Resolution. This Resolution
shall take effect upon its adoption.
[SIGNATURES ON FOLLOWING PAGE]
01007.0018/569311.1 RESOLUTION NO. 23-093
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PASSED, APPROVED, AND ADOPTED this 6" day of June 2023.
APPROVED AS TO FORM: CITY OF CARSON:
ror oh feo etfs. Fhahs We Kb,
Sunny K. Soltani, City Attorney “Lula Davis-Holmes, Mayor
ATTEST:
K Pardew
Dr. Khaleah K. Bradshaw, City Clerk
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES __)ss.
CITY OF CARSON )
|, Dr. Khaleah K. Bradshaw, City Clerk of the City of Carson, California, hereby attest to and certify
that the foregoing resolution, being Resolution No. 23-093 adopted by the City of Carson City Council at
its meeting held on June 6, 2023, by the following vote:
AYES: COUNCIL MEMBERS: Davis-Holmes, Hilton, Dear, Hicks, Rojas
NOES: COUNCIL MEMBERS: None
ABSTAIN: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None
Dr. Khaleah K. Bradshaw, City Clerk
01007.0018/569311.1 RESOLUTION NO. 23-093
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01007.0018/569311.1
EXHIBIT A
CITY OF CARSON
Community Facilities District No. 2018-01
(Maintenance and Services)
ANNEXATION NO. 16
ASSESSOR’S PARCEL NUMBERS AND OWNERS OF LAND
Assessor Parcel No(s) Name of Property Owner
6125-017-800 B8 Alondra Industrial Owner, LLC
RESOLUTION NO. 23-093
Page 5 of 6
01007.0018/569311.1
EXHIBIT B
CITY OF CARSON
Community Facilities District No. 2018-01
(Maintenance and Services)
UNANIMOUS APPROVAL
[attached]
RESOLUTION NO. 23-093
Page 6 of 6
UNANIMOUS APPROVAL
of Annexation to a Community Facilities District and Related Matters
CITY OF CARSON
Community Facilities District No. 2018-01
(Maintenance and Services)
Annexation No, 16
Tax Zone No. 18
To the Honorable City Council
City of Carson
701 E. Carson Street
Carson, CA 90745
Members of the City Council:
This constitutes the Unanimous Approval (the “Unanimous Approval”) of B8 ALONDRA
INDUSTRIAL OWNER, LLC, the record owner(s} (the “Property Owner”) of the fee title to the real property
identified below (the “Property”) contemplated by Section 53339.3 et seq. of the Mello-Roos Community
Facilities Act of 1982, as amended (the “Act”), to the annexation of the Property to the "City of Carson
Community Facilities District No. 2018-01 (Maintenance and Services)” (the “CFD”), and it states as
follows:
1. Property Owner. This Unanimous Approval is submitted by the Property Owner as the
record owner(s) of fee title to the Property. The Property Owner has supplied to the City current evidence
of its ownership of fee title to the Property.
2. Approval of Annexation. This Unanimous Approval constitutes the unanimous approval
and unanimous vote by the Property Owner in favor of the annexation of the Property to the CFD. The
CFD was formed to finance the municipal services, which are incorporated herein by this reference (the
“services”) described in Exhibit A hereto and made a part hereof. In such connection Property Owner has
reviewed the list of the Services and hereby agrees, consents and approves to the Services and the
Annexation of the Property to the CFD for the benefit of the City and the CFD.
3. Approval of Special Tax and the Services. This Unanimous Approval constitutes the
unanimous approval and unanimous vote by the Property Owner in favor of the levy of special taxes (the
“Special Taxes”) on the Property to finance the Services. The Special Taxes will be levied according to the
Rate and Method of Apportionment of Special Taxes for the CFD attached hereto as Exhibit B and made a
part hereof (the "Rate and Method"). Exhibit B includes the cost estimate for the Services. In such
connection property owner consents and approves of the Rate and Method and corresponding Special
Tax Rates for Tax Zone No. 18, as set forth in Attachment 1 of the Rate and Method and understands that
such taxes shall be levied against the Property.
4. Approval of the Appropriations Limit. This Unanimous Approval constitutes the
unanimous approval and unanimous vote by the Property Owner in favor of the appropriations limit
established for the CFD. The Property Owner hereby approves, consents and agrees to the appropriations
Page 1 of 13
Page 8 of 21 (Resolution No. 23-093)
limit for the CFD of $1,000,000, pursuant to Article XIIIB of the California Constitution, as adjusted for
changes in the cost of living and changes in the population.
S. Waivers and Vote. Section 53328. 1 of the Act provides for an alternate and independent
procedure for formation of a community facilities district that simplifies the annexation process. Under
such process, the Property Owner acknowledges and agrees that by executing this Unanimous Approval,
the Property Owner is voluntarily waiving any and all right to an election held in accordance with Sections
93326, 53327, 53327.5 and 53328 of the Act. The Property Owner hereby confirms that this Unanimous
Approval constitutes its unanimous approval and unanimous vote as described herein and as
contemplated by Section 53339.3 et seq. of the Act and for purposes of the California Constitution Article
XII1 A and Xill C, In lieu of an approval by public hearing, ballot and election, if any, the Property Owner
intends for this Unanimous Approval to constitute its ballot and election and waiver of a public hearing.
Further, the Property Owner hereby waives all other rights with respect to the annexation of the Property,
the levy of the Special Taxes on the Property in accordance with the rate and method of apportionment
and the other matters covered in this Unanimous Approval.
6. Recordation of Amendment to Notice of Special Tax Lien. The Notice of Special Tax Lien
for the CFD was recorded in the Office of the County Recorder of the County of Los Angeles, State of
California on November 13, 2018, as Document No. 20181142886.
The Property Owner hereby understands and agrees, consents and approves to the City Clerk, or
City designee, to execute and cause to he recorded in the office of the County Recorder of the County of
Los Angeles an amendment to the Notice of Special Tax Lien for the CFD as required by Section 3117.5 of
the California Streets and Highways Code, The amendment to the Notice of Special Tax Lien shall include
the Rate and Method, attached hereto as Exhibit B, as an exhibit thereto.
7. Authority Warranted. The Property Owner warrants to the City that the presentation of
this Unanimous Approval, any votes, consents or waivers contained herein, and other actions mandated
by the City for the annexation of the Property to the CFD do not constitute or shall not be construed as
events of default or delinquencies under any existing or proposed financing documents entered into or to
. be entered into by the Property Owner for the Property, including any “due-on-encumbrance” clauses
under any existing security instruments secured by the Property.
«8. Due Diligence and Disclosures. The Property Owner agrees to cooperate with the City
and its attorneys and consultants and to provide all information and disclosures required by the City
and/or the Act about the Special Taxes to purchasers of the Property or any part of it.
9, Agreements. The Property Owner further agrees to execute such additional or
supplemental agreements as may be required by the City to provide for any of the actions and conditions
described in this Unanimous Approval, including any cash deposit required to pay for the City’s costs in
annexing the Property to the CFD.
10. The Property. The Property is identified below, and such Property Owner approves,
consents and agrees that Property will be subject to the CFD upon recordation of the amendment to the
Notice of Special Tax Lien. The map demonstrating the annexed Property area is entitled “Annexation
Map No. 16 of City of Carson Community Facilities District No, 2018-01 (Maintenance and Services)” and
is attached hereto as Exhibit C.
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Page 9 of 21 (Resolution No. 23-093)
Assessor’s Parcel Number(s):
APN Acreage Property Owner
6125-017-800 12.339 B8 ALONDRA INDUSTRIAL OWNER, LLC
Property Address(es):
112 W ALONDRA BLVD CARSON CA 90248
219 W Gardena BLVD CARSON CA 90248
Acres: 12.339 acres
By executing this Unanimous Approval, the Property Owner agrees to all of the above.
Annexation No. 16
Tax Zone No. 18
Property owner
B8 ALONDRA JND LK, AL OWN nl
VS Z. By:
Name: a Bee. 5 hn eed, Name:
Title: MANKG MG Deere Title:
Notice Address
233 South Wacker Drive , Suite 3400
Chicago, II 60606
Page 3 of 13
Page 10 of 21 (Resolution No. 23-093)
EXHIBIT A
CITY OF CARSON
Community Facilities District No. 2018-01
(Maintenance and Services)
DESCRIPTION OF SERVICES
The services to be funded, in whole or in part, by the community facilities district (the District") include
all direct and incidental costs related to providing for the maintenance of public infrastructure within the
area of the District, the future voluntary annexation area, and areas adjacent to or in the vicinity of such
areas. More specifically, the services may include, but not be limited to: (i) police and related services of
the City of Carson required to sustain the public safety service delivery capability for emergency and non-
emergency services including related facilities, equipment, vehicles, services, supplies and personnel; (ii)
maintenance and lighting of parks, parkways, streets, roads and open space; (iii) flood and storm
protection services; as well as the provision of other public services authorized to be funded under Section
33313 of the California Government Code. The District may fund any of the following related to the
services described in the preceding sentence: obtaining, constructing, furnishing, operating and
maintaining equipment, apparatus or facilities related to providing the services and/ or equipment,
apparatus, facilities or fixtures in areas to be maintained, paying the salaries and benefits of personnel!
necessary or convenient to provide the services, payment of insurance costs and other related expenses
and the provision of reserves for repairs and replacements and for the future provision of services. It is
expected that the services will be provided by the City, either with its own employees or by contract with
third parties, or any combination thereof. The services to be financed by the District are in addition to
those provided in the territory of the District before the date of creation of the District and will not
supplant services already available within that territory when the District is created.
Administrative Expenses:
The administrative expenses to be funded by the District include the direct and indirect expenses incurred
by the City in carrying out its duties with respect to the District {including, but not limited to, the levy and
collection of the special taxes) including the fees and expenses of attorneys, any fees of the County of Los
Angeles related to the District or the collection of special taxes, an allocable share of the salaries of the
City staff directly related thereto and a proportionate amount of the City's general administrative
overhead related thereto, any amounts paid by the City from Its general fund with respect to the District
or the services authorized to be financed by the District, and expenses incurred by the City in undertaking
action to foreclose on properties for which the payment of special taxes is delinquent, and all other costs
and expenses of the City in any way related to the District.
Other:
The incidental expenses that may be funded by the District include, in addition to the administrative
expenses identified above, the payment or reimbursement to the City of all costs associated with the
establishment and administration of the District.
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Page 11 of 21 (Resolution No. 23-093)
EXHIBIT B
CITY OF CARSON
Community Facilities District No. 2018-01
(Maintenance and Services}
RATE AND METHOD OF APPORTIONMENT
TAX ZONE NO, 18
The Special Tax shall be levied in Tax Zone No. 18 in accordance with the Rate and Method of
Apportionment of Special Tax for City of Carson Community Facilities District No. 2018-01 (Maintenance
and Services) pursuant to the rate for Tax Zone No. 18 set forth in Attachment No. 1 thereto. The Rate
and Method of Apportionment of Special Tax is attached hereto and incorporated herein by this
reference.
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Page 12 of 21 (Resolution No. 23-093)
CITY OF CARSON
Community Facilities District No, 2018-01
(Maintenance and Services)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax shall be levied and collected in City of Carson Community Facilities District No. 2018-01
(Maintenance and Services) (the “District”) each Fiscal Year, in an amount determined by the application
of the procedures described below, All of the Taxable Property (as defined below) in the District, unless
exempted by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner
herein provided.
l. DEFINITIONS
The terms used herein shall have the following meanings:
“Accessory Unit” means a secondary residential unit of limited size (e.g., granny cottage, second unit)
that shares a Parcel with a Unit of Single Family Detached Property.
“Acreage” or “Acre” means that acreage shown on the Assessor’s Parcel Map or in the Assessor’s Data
for each Assessor’s Parcel. In the event that the Assessor’s Parcel Map or Assessor’s Data shows no
acreage, the Acreage for any Assessor’s Parcel shall be determined by the District Administrator based
upon the applicable condominium plan, final map or parcel map. If the preceding maps for a land are not
available, the Acreage of such land area may be determined utilizing available spatial data and geographic
information systems (GIS).
“Act” means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2
of Title 5 of the Government Act of the State of California.
“Administrative Expenses” means the following actual or reasonably estimated costs directly related to
the administration of the District: the costs of computing the Annual Special Tax Requirement and the
annual Special Tax and of orepari ng the annual Special Tax collection schedules; the costs of collecting the
Special Taxes, including any charges levied by the County Auditor’s Office, Tax Collector’s Office or
Treasurer's Office; the costs of the City or designee in complying with the disclosure requirements of the
California Government Code (including the Act), including public inquiries regarding the Special Taxes; and
the costs of the City or designee related to an appeal of the Special Tax. Administrative Expenses shall also
include costs related to the formation of the District and of annexing territory to the District as well as any
amounts advanced by the City for any administrative purposes of the District and an allocable share of
the salaries of City staff and an allocable portion of City overhead costs relating to the foregoing, or costs
of the City in any way related to the establishment or administration of the District.
“Annual Services Costs” means the amounts required to fund services authorized to be funded by the
District,
“Annual Special Tax Requirement” means that amount with respect to the District determined by the
Council or designee as required in any Fiscal Year to pay: (1) the Administrative Expenses, (2) the Annual
Services Costs for each Tax Zone, (3) any amount required to establish or replenish any reserve or
replacement fund established in connection with the District, and (4) reasonably anticipated delinquent
Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year.
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“Assessor's Data” means Acreage or other Parcel information contained in the records of the County
Assessor,
“Assessor's Parcel” or “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. :
“Assessor's Parcel Number” means, with respect to an Assessor's Parcel, that number assigned to such
Assessment’s Parcel by the County for purposes of identification.
“Association Property” means any property within the boundaries of the District which is owned by a
homeowners’ or property association, including any master or sub-association.
“Boundary Map” means that map recorded with the County recorder’s office on September 20, 2018 in
Book 194 at Pages 88 & 89 as Document Number 20180967743.
“City” means the City of Carson, County of Los Angeles.
“Council” means the City Council of the City, acting as the legislative body of the District,
“County” means the County of Los Angeles, California.
“Developed Property” means, in any Fiscal Year, all Taxable Property in the District for which a building
permit for new construction was issued by the City prior to June 1 of the preceding Fiscal Year.
“District” means the City of Carson Community Facilities District No. 2018-01 (Maintenance and Services),
and, when applicable, any annexed Assessor’s Parcels.
“District Administrator” means an official of the City, or designee or agent or consultant, responsible for
administering the Special Tax in accordance with this Rate and Method of Apportionment.
“Exempt Property” means all property located within the boundaries of the District which is exempt from
the Special Tax pursuant to Section V below,
“Expected Special Tax Revenue” means the amount of revenue anticipated to be collected in each Tax
Zone, adjusted annually by the Tax Escalation Factor.
“Finance Director” means the official of the City who is the chief financial officer or other comparable
officer of the City or designee thereof,
“Fiscal Year” means the period fram July 1° of any calendar year through June 30" of the following
calendar year.
“Future Voluntary Annexation Area” means the area designated for future volunta ry annexation to the
District as shown in the District Boundary Map, as may be amended from time to time.
“Maximum Special Tax Rate” means the maximum Special Tax authorized for levy in any Fiscal Year that
may apply to Taxable Property as described in Section III.
“Multi-Family Property” means, in any Fiscal Year, all Parcels of Developed Property for which a building
permit or use permit has been issued for construction of a residential structure with five or more Units
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that share a single Assessor’s Parcel Number, are offered for rent to the general public, and cannot be
purchased by individual homebuyers.
“Non-Residential Property” means all Developed Property that is not used for people to live in, and does
not include Public Property.
“Proportionately” means, in any Fiscal Year, that the ratio of the actual Special Tax to the Maximum
Special Tax Rate is equal for all Assessor’s Parcels authorized to be levied in that Fiscal Year within each
respective Tax Zone.
“Public Property” means any property within the boundaries of the District owned by, irrevocably offered
or dedicated to, or for which an easement for purposes of public or private road right-of-way making the
property unusable for any other purpose has been granted to the federal government, the State of
California, the County, the City, or any local government or other public agency.
“Single Family Attached Property” means, in any Fiscal Year, all Parcels of Developed Property for which
a building permit or use permit was issued for construction of a residential structure consisting of two or
more Units that share common walls, have separate Assessor’s Parcel Numbers assigned to them (except
for a duplex triplex, or fourplex unit, which may share a Parcel with another duplex, triplex or fourplex
Unit(s)), and may be purchased by individual homebuyers (which shall still be the case even if the Units
are purchased and subsequently offered for rent by the owner of the Unit), including such residential
structures that meet the statutory definition of a condominium project contained in Civil Code Section
4125.
“Single Family Detached Property” means, in any Fiscal Year, all Parcels of Developed Property for which
a building permit was issued for construction of a Unit that does not share a common wall with another
Unit.
“Special Tax” means the amount levied in each Fiscal Year on each Assessor's Parcel of Taxable Property
to fund the Annual Special Tax Requirement.
“Tax Escalation Factor” means a factor that will be applied annually after Fiscal Year 2018/19 to increase
the Maximum Special Tax Rates shown in Section Ill and as specified for each Tax Zone.
“Tax Zone” means a mutually exclusive geographic area within which the Special Tax may be levied
pursuant to this Rate and Method of Apportionment. All of the Taxable Property within the District at
the time of its formation is within Tax Zone No. 1 as specified on the District Boundary Map. Additional
Tax Zones may be created when property is annexed to the District, and a separate Maximum Special Tax
shall be identified for property within the new Tax Zone at the time of such annexation. The Assessor’s
Parcels included within a new Tax Zone when such Parcels are annexed to the District shall be identified
by Assessor’s Parcel number in the Unanimous Approval Form that is signed by the owner(s) of the Parcels
at the time of annexation, or any proceeding for annexation to the District.
“Taxable Property” means all Parcels within the boundary of the District that are not Exempt Property,
exempt from the Special Tax pursuant to the Act or Section V below.
“Unanimous Approval Form” means that form executed by the record owner of fee title to a Parcel or
Parcels of Taxable Property annexed into the District that constitutes the property owners approval and
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unanimous vote in favor of annexing into the District and the levy of Special Tax against his/her Parcel or
Parcels pursuant to this Rate and Method of Apportionment of Special Tax.
“Undeveloped Property” means all Parcels of Taxable Property that are not Developed Pro perty.
“Unit” means an individual single family detached or attached home, townhome, condominium,
apartment, or other residential dwelling unit, including each separate living area within a half-plex, duplex,
triplex, fourplex, or other residential structure. An Accessory Unit that shares a Parcel with a Unit of Single
Family Detached Property shall not be considered a separate Unit for purposes of calculating the Special
Tax.
HH. DETERMINATION OF TAXABLE PARCELS
On or about July 1 of each Fiscal Year, the District Administrator shall determine the valid Assessor’s Parce|
Numbers for all Taxable Property within the District. If any Assessor’s Parcel Numbers are no longer valid
from the previous Fiscal Year, the District Administrator shail determine the new Assessor’s Parcel
Number or Numbers that are in effect for the current Fiscal Year. To the extent a Parcel or Parcels of
Taxable Property are subdivided, consolidated or otherwise reconfigured, the Special Tax rates shall be
assigned to the new Assessor’s Parcels pursuant to Section Ill. The District Administrator shall also
determine: {i) the Tax Zone within which each Parcel is located; (ii) which Parcels are Developed Property;
(iii) the Acreage or number of Units each Parcel contains; and (iv) the Annual Special Tax Requirement for
the Fiscal Year.
lil. ANNUAL SPECIAL TAX - METHOD OF APPORTIONMENT
All Taxabie Property shall be subject to a Special Tax defined as follows.
The Special Tax shail be levied each Fiscal Year by the District Administrator. The Annual Special Tax
Requirement shall be apportioned to each Parcel of Taxable Property within the District by the method
shown below.
First. Determine the Annual Special Tax Requirement.
Second. Levy the Special Tax on each Parcel of Developed Property, Proportionately, up to the
Maximum Special Tax Rate described in Table 1 below to satisfy the Annual Special Tax
Requirement.
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TABLE 1
SPECIAL TAX RATES — TAX ZONE NO, 1
FISCAL YEAR 2018/19*
Maximum Special | Expected Special Tax
Property Type Tax Rate Per Revenue
Non-Residential Property $1,971.51 Acre $9,189.21
*On each July 1, commencing on July 1, 2019, the Maximum Special Tax Rate for each Tax Zone
shall be increased by the percentage change in the November annualized Consumer Price index
for Los Angeles-Long Beach-Anaheim for all Urban Consumers, the Tax Escalation Factor for Tax
Zone No. 1.
Should the total revenue for Tax Zone No. 1 not be fully realized when all Parcels in Tax Zone No. 1 are
classified as Developed Property, the Special Tax rate per Acre shall be adjusted so that the Special Tax
per Acre is sufficient to generate the total Expected Special Tax Revenue for Tax Zone No. 1, adjusted
annually by the Tax Escalation Factor. The Maximum Special Tax Rate shall be the greater of the Maximum
Special Tax Rate shown in Table 1, adjusted annually by the Tax Escalation Factor or the Special Tax Rate
calculated to generate the total Expected Special Tax Revenue for Tax Zone No. 1, adjusted annually by
the Tax Escalation Factor.
lf a building permit has been issued after June 1 of the preceding Fiscal Year, the City may directly bill to
meet the Annual Special Tax Requirement, as prorated based on the date the building permit is issued
and the end of the Fiscal Year.
A different Maximum Speciai Tax Rate may be identified in Tax Zones added to the District as a result of
future annexations.
IV, FORMULA FOR PREPAYMENT OF SPECIAL TAX OBLIGATIONS
The Special Tax may not be prepaid.
V. EXEMPTIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special
Taxes shail be levied on (i) Public Property, {ii} Association Property, (iii) Assessor’s Parcels with public or
utility easements making impractical their utilization for any use other than the purposes set forth in the
easement, or (iv) except as otherwise provided in Sections 53317.3 and 53317.5 of the Act.
VI. INTERPRETATION OF RATE AND METHOD OF APPORTIONMENT
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 the Special Tax. In addition, the interpretation
and application of any section of this document shall be at 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
Rate and Method of Apportionment of Special Tax.
Vil. MANNER AND DURATION OF SPECIAL TAX
The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem
property taxes, provided that the City may directly bill the Special Tax, may collect the Special Tax at a
Page 10 of 13
Page 17 of 21 (Resolution No. 23-093)
different time or in a different manner if needed to meet the financial obligations of the District, and may
collect delinquent Special Taxes through foreclosure or other available methods.
A Special Tax shall continue to be levied and collected within the District, as needed to fund the Annual
Special Tax Requirement, in perpetuity.
Vill. APPEAL OF SPECIAL TAX LEVY
Any property owner may file a written appeal of the Special Tax with the District Administrator claiming that the amount or application of the Special Tax is not correct. The appeal must be filed not later than one calendar year after having paid the Special Taxes that are disputed, and the appellant must be current in all payments of Special Taxes. In addition, during the term of the appeal process, all Special Taxes levied must be paid on or before the payment date established when the levy was made.
The appeal must specify the reasons why the appellant claims the Special Taxes are in error, The District
Administrator shall review the appeal, meet with the appellant if the District Administrator deems necessary, and advise the appellant of its determination.
lf the property owner disagrees with the District Administrator’s decision relative to the appeal, the owner may then file a written appeal with the City Council whose subsequent decision shall be final and binding
on all interested parties. If the decision of the District Administrator or subsequent decision by the City
Council requires the Special Taxes to be modified or changed in favor of the property owner, no cash refund shal! be made for prior years’ Special Taxes, but an adjustment shall be made to credit future
Special Taxes.
This procedure shall be exclusive and its exhaustion by any property owner shall be a condition precedent
to filing any legal action by such owner.
Page 11 of 13
Page 18 of 21 (Resolution No. 23-093)
CITY OF CARSON
Community Facilities District No. 2018-01
(Maintenance and Services)
ATTACHMENT 1
MAXIMUM SPECIAL TAX RATES
TAX ZONE NO. 18
Maximum Expected
Tax Special Tax Special Tax Zone APNs Rate Per Base Year | Revenue
18”) 6125-017-800 $3,204.83 Acre 2022/23 | $39,544.40 (2} On each July 1, commencing on July 1, 2023, through and including July 1, 2024, the Maximum Speciai Tax
Rate for Tax Zone No, 18 shail be increased by 7%. On each July 1, commencing July 1, 2025, and thereafter,
the Maximum Special Tax Rate for Tax Zone No. 18 shall be increased by the percentage change in the
November annualized Consumer Price index for Los Angeles-Long Beach-Anaheim for alf Urban Consumers,
the Tax Escalation Factor for Tax Zone No. 18. Should the total revenue for Tax Zone No. 18 not be fully
realized when all Parcels in Tax Zone No. 18 are classified as Developed Property, the Special Tax rate per
Acre shall be adjusted so that the Special Tax per Acre is sufficient to generate the total Expected Special
Tax Revenue for Tox Zone No, 18, adjusted annually by the Tax Escalation Factor for Tax Zone No. 18.
Page 12 of 13
Page 19 of 21 (Resolution No. 23-093)
EXHIBIT C
CITY OF CARSON
Community Facilities District No. 2018-01
(Maintenance and Services)
ANNEXATION MAP NO. 16 OF CITY OF CARSON COMMUNITY FACILITIES DISTRICT NO. 2018-01
(MAINTENANCE AND SERVICES)
[see attached]
Page 13 of 13 Page 20 of 21 (Resolution No. 23-093)
A
N
N
E
X
A
T
I
O
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NO.
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OF
THE
CITY
OF
C
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M
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FACILITIES
DISTRICT
NO.
2018-04
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CITY
C
L
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R
K
OF THE
CITY
OF
CAR
S
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THIS
DAY
OF
GITY
CLERK
| HEREBY
CERTIFY
THAT
THE
WITHIN
MAP
SHO
W
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P
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BOLUINDARIES
OF
ANN
EXATION
NO.
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CITY
OF
CARSO
N
CO
M
M
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Y
FACILITIES
DISTRICT NO.
2078-01
(
M
A
I
N
T
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N
A
N
C
E
AND
SERVICES),
COU
N
T
Y
OF
LoS
ANGELES,
STATE
OF
CALIFORNIA,
WAS
APP
ROVED
BY
THE
CITY
C
O
U
N
G
I
L
OF THE
CITY
OF
CARSON,
ATA
MEE
TING
THEREOF,
HELD
ON
THE
DAY
OF
O__
,
BY
[TS
RESOLUTION
NO.
CITY
CLERK
FILED
THIS
DAY
OF
20__,
AT
THE
HOUR
OF
O'CLOCK
__
.M.,
[IN
BOO
K
OF
MAPS
OF
A
S
S
E
S
S
M
E
N
T
AND
COMM
U
N
I
TY
FAG!
LiTies
DisTRICTS,
A
T
P
A
G
E
_
_
_
IN THE
OFF
ICE
OF
THE
COUNTY
RE
C
OR
D
ER
COUNT
Y
RECORDER,
COUNT
Y
OF
LOS
ANG
ELES
FOR
PARTICULARS
OF
THE
LINES
AND
OIMENSIONS
OF
ASS
ESS
OR
PARCELS,
REFERENCE
IS
MADE
TO
THE
MAPS
OF
THE
ASS
ESS
OR,
COUNTY
OF
LOS
ANGELES,
STATE
OF
CALIFORNIA,
REFERENCE
IS
HEREBY
MADE
TQ
THAT
CERTAIN
MAP
ENTITLED
“MAP
OF
P
R
O
POS
E
D
BO
U
NOARI
ES
GF
CITY
OF
is
1 (MAINTENA
NCE
SERVICES),
CITY
OF
CARSON,
COUNT
Y
OF
LOS
ANGELES,
STATE
OF
CALIFORNIA”
FILEO
Trim
DAY
OF
SEPTEMBER,
2018,
IN
BOO
K
124
OF
MAPS
OF
AS
S
E
S
S
M
E
N
T
AND
COMM
UNITY
FAGILITIES
DISTRICT
AT
PAGES
88
AND
89,
IM
THE
OFF
ICE
OF
THE
CO
UNTY
REC
O
R
DE
R
OF
THE
COUNT
Y
OF
LOS ANGELES,
STATE
OF
LL
MAIN ST
enw rere a ame
ere tae OTE
G
A
R
D
E
N
A
B
LV
D
MAIN ST
V
I
C
I
N
I
T
Y
M
A
P
A
77
)
Arnexation
Boundary
4)
Source:
Los
Angeles
County
GIS
Gsagraphic
Coo
rdinate
Reference:
GCS
North
American
1983
Projection:
NAD
1983
StatePlane
California
V FIPS
0405
Fee
t
Page 21 of 21 (Resolution No. 23-093)