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HomeMy WebLinkAboutCC Resolution 12964 (Village Loch Lomond Marina Impr.)RESOLUTION NO. 12964 RESOLUTION OF THE SAN RAFAEL CITY COUNCIL OF INTENTION TO FORM A COMMUNITY FACILITIES DISTRICT AND TO AUTHORIZE THE LEVY OF SPECIAL TAXES PURSUANT TO THE MELLO-ROOS COMMUNITY FACILITIES ACT OF 1982 FOR MAINTENANCE OF PUBLIC PARK AND RECREATION IMPROVEMENTS AT THE VILLAGE AT LOCH LOMOND MARINA (CITY OF SAN RAFAEL COMMUNITY FACILITIES DISTRICT NO. 2) The City Council of the City of San Rafael (the "Council") finds and determines that: WHEREAS, the City of San Rafael, pursuant to Resolution 12332, adopted on August 20, 2007, approved the Village at Loch Lomond Marina Development; and WHEREAS, as a condition of that approval, the Council required that a funding mechanism be established for the purpose of funding long-term maintenance of park and recreation improvements approved for public use and a conservation area; and WHEREAS, the Council is proposing to establish a Community Facilities District ("CFD") pursuant to the Mello -Roos Community Facilities Act of 1982, as amended, as a means of generating revenue to fund the long-term maintenance of park and recreation improvements approved for public use, certain landscaping, and a conservation area, located within the area shown on the map attached hereto as Exhibit A. NOW THEREFORE, BE IT RESOLVED, that the Council makes the following findings: 1. That the Council proposes to establish a Community Facilities District under the terms of Chapter 2.5, Part 1, Division 2, Title 5 of the California Government Code within the boundaries shown on the map attached hereto as Exhibit A, which is hereby approved and incorporated herein by reference. A full-size copy of Exhibit A is to remain on file in the City Clerk's Office. The City Clerk is directed to record the original boundary map in the Office of the Marin County Recorder. 2. The proposed district shall be known as "City of San Rafael Community Facilities District No. 2." 1 3. The services to be financed, in whole or in part, by the proceeds of the special tax (the "Special Tax") to be levied upon the taxable parcels within the CFD, are the maintenance and lighting of the following public facilities which comprise or are situated on parks, parkways, streets, roads and open space within the CFD, as more fully described in Condition 45 in City Council Resolution 12332: a. the Marina Green and Boardwalk; b. kayak launch; C. parks situated within the CFD and playground equipment situated thereon; d. pedestrian pathways along the west jetty/split and east jetty/split; e. viewing areas along the west jetty/split and east jetty/split; f. public restrooms (2), one on the east jetty/split and one at the entrance to the breakwater; g. fish cleaning station located near the entrance to the breakwater; h. park and informational signs within the CFD; i. lawn/turf, shrubs and ground cover, irrigation systems, storm drainage inlets, lighting pole standards, fixtures above the foundation, benches, trash receptacles and bicycle racks to the extent that these features or facilities are situated on public property within the CFD; j. conservation/seasonal wetland areas; and k. common access road, including its landscaping, lighting and sidewalk areas. As used herein, the term "maintenance" includes any and all actions reasonably required to either preserve the subject facilities in good condition or to restore the subject facilities to good condition, including but not limited to furnishing water to those facilities which require a water supply, furnishing electricity to those facilities which require electrical power, graffiti removal and painting, repair or replacement of components of facilities as appropriate to preserve the facilities in question in good condition or to restore the facilities in question to good condition, paving and resurfacing, pavement striping and traffic control signs, irrigation, mowing and trimming of vegetation, replacement of dead or damaged lawn, turf, shrubs, ground cover, trees and any other vegetation, and any other actions of a like nature with respect to the subject facilities. 4. Except where funds are otherwise available, a special tax sufficient to pay for all services, secured by recordation of a continuing lien against all nonexempt real property in the CFD, will be levied within the CFD. The rate, method of apportionment, and manner of collection of the tax are described in Exhibit B to this Resolution. 5. A public hearing on the establishment of the CFD shall be held on July 19, 2010, at 8:00 p.m. at the San Rafael City Council Chambers, 1400 Fifth Avenue, San Rafael, California 94901. I 6. The City Manager or his designee is hereby directed to study the need for the formation of the proposed CFD and the services to be financed and to prepare a report for presentation to the Council at or prior to the public hearing, which briefly describes the services which will be required in order to adequately service the CFD and the estimated costs of providing that service. 7. At or prior to the public hearing, protests against the formation of the CFD, the extent of the boundaries of the CFD or the furnishing of specified types of public services may be made orally or in writing by interested persons or taxpayers. Written protests should be directed to: Esther Beime, San Rafael City Clerk, City Hall, Room 209, 1400 Fifth Avenue, San Rafael, CA 94901. 8. The levy of any special tax to be imposed within the CFD shall be submitted to the qualified electors of the territory proposed to be within the CFD pursuant to Section 53326 of the Government Code. The Council hereby finds that fewer than 12 persons have been registered to vote within the territory of the proposed CFD for each of the ninety (90) days preceding the date of adoption of this Resolution, and that pursuant to Section 53326 of the Act, it is anticipated that for purposes of these proceedings the qualified electors will be the owners of land within proposed CFD, each of whom will have one vote for each acre, or portion thereof, such landowner owns in the CFD that is subject to the levy of the special taxes. I, ESTHER C. BEIRNE, City Clerk of the City of San Rafael, hereby certify that the foregoing Resolution No. 12964 was duly and regularly introduced and adopted at a regular meeting of the City Council of said City held on Monday, the 7th day of June, 2010, by the following vote, to wit: AYES: COUNCILMEMBERS: Brockbank, Connolly, Heller, Levine & Mayor Boro NOES: COUNCILMEMBERS: None ABSENT: COUNCILMEMBERS: None �1GtZZTZ Z- G - R2eCtie - ESTHER C. BEIRNE, City Clerk K I \}}1� MMR ¥ q ] |||| |§|| j!� k | j �§( � \ � % �/�\ ! ||| | �§| §� ! � � ` | �§� /\ ) w & § ]2/| | \\ | I \}}1� MMR EXHIBIT B RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES City of San Rafael Community Facilities District No. 2 (Park and Recreation Area Maintenance) I. INTRODUCTION A special tax authorized under the Mello -Roos Community Facilities Act of 1982, as amended ("Act") shall be levied on each Parcel of land within Community Facilities District No. 2 of the City of San Rafael ("CFD No. 2 "), and collected according to the Special Tax Liability determined by the City, the City of San Rafael ("City"), through the application of the following procedures. The Special Tax is being levied for the purpose of providing and guaranteeing long-term funding and maintenance of park and recreation improvements that are approved for public use, and an adjacent conservation area (seasonal wetland) as more particularly described in the Approval Resolution, as well as appurtenant roadways, sidewalk and landscaping areas. All of the property within CFD No. 2, unless otherwise exempted by law or the express provisions of the rate and method of apportionment expressed below, shall be taxed to the extent and in the manner provided below. It is intended that all special taxes applicable to Parcels be collected in the same manner and at the same time as ordinary ad valorem property taxes, and that special taxes so levied will be subject to the same penalties and procedures, sale and lien priority in case of delinquency as is provided for ad valorem taxes. II. DEFINITIONS Act means the Mello -Roos Community Facilities Act of 1982, as amended, Sections 53311 et seq. of the California Government Code. Approval Resolution means Resolution No. 12332, adopted on August 6, 2007 by the City Council of the City of San Rafael. Area of Use means the area falling within a single tax category of a Parcel devoted to multiple uses. Base Year means the Fiscal Year commencing July 1, 2011 BMR Unit means a Dwelling Unit that is classified as "low or moderate income housing" pursuant to that certain agreement among San Rafael Marina, LLC, the City of San Rafael, and the Housing Authority of the County of Marin, dated July 1, 2008 and recorded as document 2008-0038363 in the Official Records of the County of Marin on August 14, 2008. Building Floor Area means a measurement of the area contained within the perimeter of each non-residential structure on a given Parcel, which can be or has been developed on that Parcel based on a building permit. If a building permit is not available, the amount shall be based on the Master Use Permit, or other planning approval. This figure shall be determined in accordance with the standard practice of the City in calculating structural parameters. The figure includes the square footage of each floor of any multi -floor building. CFD No. 2 means the Community Facilities District No. 2 of the City of San Rafael. City means the City of San Rafael. Dwelling Unit means each separate building, or housing unit within a common building, used to provide living accommodations which are intended, designed or legally required to be occupied by a single family unit. For Parcels which have not yet been subdivided into the number of lots shown on the Tentative Map, the number of Dwelling Units shall be the number of lots shown on the Tentative Map within the limits of that Parcel. BMR Units do not count as Dwelling Units. For Parcels with mixed uses, the number of Dwelling Units shall be the number of residential units allowed under the Master Use Permit, not counting any BMR Units. Fiscal Year means the period starting on July 1, and ending the following June 30. Master Use Permit means that certain Master Use Permit as approved by the City Council of the City of San Rafael by means of Resolution No. 12332, adopted on August 6, 2007. Maximum Special Tax means the greatest amount of Special Tax that can be levied against a Parcel in any Fiscal Year. The Maximum Special Tax for each Category of Taxable Property is established in Section III. Parcel means any County Assessor's Parcel or that portion thereof that is within the boundaries of CFD No. 2 based on the equalized tax rolls of the County as of March 1 of each Fiscal Year. Parcels referred to by a specific number indicate the parcels shown on the Tentative Map. Service Annual Cost(s) means for each Fiscal Year, the total of 1) the estimated cost of providing and guaranteeing long-term funding and maintenance of park and recreation improvements that are approved for public use and an adjacent conservation area (seasonal wetland) as more particularly described in Vesting Tentative Map Condition No. 45 in the Approval Resolution (the "Improvements"); 2) the estimate costs of providing additional landscaping and maintenance costs; and 3) any amounts needed to cure actual or estimated delinquencies in Special Taxes for the current or previous Fiscal Year. Special Tax Escalation Factor means the annual percentage increase in the Consumer Price Index for the San Francisco -Oakland -San Jose area as published in "Consumer Price Indexes - Pacific Cities and U.S. City Average" from the U.S. Department of Labor, Bureau of Labor Statistics or, in the event such index ceases to be published, by a comparable index designated by the City Council. Tax Categories are those categories set forth in the body hereof. Taxable Property means Parcels that are not in public ownership, but excludes privately -held Parcels used solely for vehicular and pedestrian access, utilities, or as common areas. Such areas include Parcels A through W, inclusive, as shown on the Tentative Map. However, Taxable Properties that are acquired by a public agency after the CFD is formed or subsequent Final Subdivision Maps are recorded will remain subject to the applicable Special Tax. Tentative Map means that certain tentative map as approved by the City Council of the City of San Rafael by means of Resolution No. 12332, adopted on August 6, 2007. III. CATEGORIES OF SPECIAL TAX AND DESIGNATION OF MAXIMUM SPECIAL TAX A. RESIDENTIAL CATEGORY: The Residential Category includes each Parcel of developed Taxable Property within CFD No. 2 that is zoned or permitted to be used for residential purposes. This consists of Parcels 1 through 76, inclusive, as well as the second floor residential use permitted on Parcel 78, all as shown on the Tentative Map. The Maximum Special Tax that may be levied annually on Taxable Property within the Residential Category during the Base Year is $2,439.22 per Dwelling Unit. B. MARINA CATEGORY: The Marina includes that Parcel of Taxable Property within CFD No. 2 that is designated as Parcels 80 and 82 on the Tentative Map. The Maximum Special Tax that may be levied annually on Taxable Property within the Marina Category during the Base Year is $74,216.22. In the event that Parcel 80 is subdivided, the Maximum Special Tax shall be allocated to the subdivided Parcels in proportion to the number of marina slips contained in each subdivided Parcel within the Marina Category. In the event that Parcel 82 is subdivided from the other property within the Marina Category, it shall be taxed on the same rate and basis (per square foot) as property within the Non -Residential Category and the Maximum Special Tax for the remainder of the Marina Category shall be the amount calculated above, less the tax for Parcel 82. 3 C. NON-RESIDENTIAL CATEGORY: The Non -Residential Category includes each Parcel of developed Taxable Property within CFD No. 2 which has been zoned or is permitted to be used for non-residential uses (including office, retail, industrial and other commercial uses) but not property within the Marina Category. These Parcels consist of Parcels 79, and 81 shown on the Tentative Map, as well as the portions of Lot 78 devoted to Non -Residential Uses. The Maximum Special Tax that may be levied annually on Taxable Property within the Non - Residential Category during the Base Year is $1.15 per square foot of Building Floor Area. D. MIXED USE CATEGORY: Parcels within CFD No. 2 which are zoned or permitted to be used for uses which fall in more than one of the above Categories shall be taxed for each category of use. The calculation of the Maximum Special Tax shall be performed separately for each Area of Use. For example, the Special Tax Liability for a Parcel featuring two Dwelling Units and 10,000 square feet of Non -Residential Use shall be the sum of the Special Tax for the two Dwelling Units at the rate applied to all Dwelling Units in the CFD and for the Non -Residential tax rate per square foot times 10,000. The Maximum Special Tax for Parcels in the Mixed Use Category shall be calculated accordingly. E. ADJUSTMENTS TO MAXIMUM SPECIAL TAX: The Maximum Special Tax for all Categories shall increase each Fiscal Year as determined annually by the City Council by the Consumer Price Index for the San Francisco -Oakland -San Jose area, All Urban Consumers/All Items, as published by the U.S. Department of Labor, Bureau of Labor Statistics, or, in the event such index ceases to be published, by a comparable index designated by the City Council. IV. SETTING THE ANNUAL SPECIAL TAX LIABILITY FOR TAXABLE PROPERTIES On or about July 1 of each year, but in any event in sufficient time to include the levy of the special taxes on the County's secured tax roll, the City shall determine the Category or Categories representing each Parcel of land within CFD No. 2. Parcels subject to levy and their respective Tax Category shall be determined based upon the records of the County Assessor as of the March 1 preceding such July. For each Fiscal Year, the City shall determine the Special Tax Liability for each Parcel for the Fiscal Year. The City shall make available for review by the general public information regarding the Category to which each Parcel is assigned and the information used to calculate the Special Tax Liability for each Parcel. Attachment 1 shows the Base Year Maximum Special Tax rates. Each Fiscal Year following the Base Year, the Maximum Special Tax rates shall be increased in accordance with the Special Tax Escalation Factor. 4 To determine the Maximum Special Tax in each Fiscal Year, multiply the number of Dwelling Units for each residential Parcel or the number of square feet of Building Floor Area for each non-residential Parcel times the applicable Maximum Special Tax rates shown in Attachment 1 as adjusted by the Special Tax Escalation Factor. For the Mixed Use Category, take the sum of those two products. The City shall calculate the Special Tax Liability for each Taxable Property for each fiscal year as follows: A. STEP ONE: Determine if the Improvements have been inspected and accepted by the City. If not, the Special Tax Liability shall be zero for that fiscal year. B. STEP TWO: Compute the Service Annual Costs. C. STEP THREE: Calculate the Special Tax Liability for each Parcel of Taxable Property by the following steps: Step 1: Compute the potential Maximum Special Tax revenue for all Parcels in the CFD by summing the Maximum Special Tax assigned to each Parcel for that Fiscal Year. Step 2: Compare the Service Annual Costs with the potential Maximum Special Tax revenue calculated in the previous step. Step 3: If the Service Annual Costs are less than the Maximum Special Tax revenue from Step 1, decrease proportionately the Maximum Special Tax amount for each Parcel until the total Special Tax revenue equals the Service Annual Cost. These amounts will be that year's Special Tax Liability for each Parcel. Step 4: If the Service Annual Costs are greater than or equal to the potential Maximum Special Tax revenue calculated in Step 1, the amount of the Special Tax Liability for each Taxable Property shall be the Maximum Special Tax assigned to each Parcel in II above. D. STEP FOUR: After the Special Tax Liability for each Parcel has been calculated, consult Section V of this Rate and Method in order to prepare the Tax Collection Schedule. V. PREPARATION OF TAX COLLECTION SCHEDULE Prepare the Tax Collection Schedule listing the Special Tax Liability for each Parcel of Taxable Property and send it to the County Auditor, requesting that it be placed on the general, secured property tax roll for the Fiscal Year. The Tax Collection Schedule shall not be sent later than the date required by the Auditor for such inclusion. The City shall make every effort to correctly calculate the Special Tax Liability for each Parcel. It shall be the burden of the taxpayer to correct any errors in the determination of the Parcels subject to the tax and the Special Tax Liability assigned to them. The City will maintain a file available for public inspection of each current County Assessor's Parcel Number within the CFD, its Maximum Special Tax, and the Maximum Special Tax for all Parcels within the CFD. no 00 C 00 ., tia C2- Pi' o N ��%•� N H r 'z1 � tom, a000� 0 0'�0 od ao N 0 0 oa a., x vat a ml t�1 O CIL iI-A co t,3 as �a3 � r 7 d N C/I N w Ld �' w t // to Lp -- COD N s n ua 7� N O O s C Cl Un C:) 7' CT