HomeMy WebLinkAboutResolution 2026-055City of Atascadero
Resolution No. 2026-055
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RESOLUTION NO. 2026-055
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ATASCADERO, CALIFORNIA, DECLARING ITS INTENTION TO
ANNEX TERRITORY INTO COMMUNITY FACILITIES DISTRICT
NO. 2005-1 (PUBLIC SERVICES) AS ANNEXATION NO. 27, AND TO
AUTHORIZE THE LEVY OF SPECIAL TAXES THEREIN
WHEREAS, the City Council of the City of Atascadero, California (the “City
Council”), has previously conducted proceedings to establish a community facilities district
pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”,
as amended (the “Act”), Chapter 2.5, Part 1, Division 2, Title 5, commencing at Section 53311,
of the Government Code of the State of California, thereof designated as COMMUNITY
FACILITIES DISTRICT NO. 2005-1 (PUBLIC SERVICES) (“CFD No. 2005-1”); and,
WHEREAS, the City Council has received a petition (including waivers) from the
landowner requesting that it annex into CFD No. 2005-1 under the Act, to provide for the
costs of services, and the City Council now desires to commence proceedings to annex
territory into CFD No. 2005-1 as described herein; and
WHEREAS, under the Act, this City Council, as the legislative body for CFD No.
2005-1, is empowered with the authority to annex territory to CFD No. 2005-1 and now
desires to undertake proceedings to annex territory to CFD No. 2005-1.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. Recitals. The above recitals are true and correct.
SECTION 2. Public Convenience and Necessity. This City Council hereby determines
that the public convenience and necessity requires that territory be annexed into CFD No.
2005-1 in order to pay the costs and expenses for the required and authorized public services.
SECTION 3. Boundaries. A general description of the territory included in the
existing CFD No. 2005-1 is hereinafter described as follows: All that property and territory
as originally included in the existing CFD No. 2005-1 heretofore recorded as Instrument No.
2005-037685 in the office of the County Recorder for the County of San Luis Obispo on May
9, 2005 in Book 5 at Page 11-13 of Maps of Assessments and Community Facilities Districts,
to which map reference is hereby made, and as such map was amended as a result of prior
annexations.
A description of the boundaries and territory proposed to be annexed is as follows: All that
property and territory proposed to be annexed to CFD No. 2005-1, is shown on the Annexation
Map for Annexation No. 27 to CFD No. 2005-1, on file in the Office of the City Clerk, the
boundaries of which territory are hereby preliminarily approved and to which map reference
Docusign Envelope ID: A16A40D4-74AB-867C-81F4-CE79E5AD52E2
City of Atascadero
Resolution No. 2026-055
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is hereby made for further particulars. The area proposed to be annexed to CFD No. 2005-1
is as shown on the Annexation Map identified in Exhibit A. The City Clerk is hereby directed to
cause to be recorded such Annexation Map, showing the territory to be annexed, in the office
of the County Recorder of the County of San Luis Obispo within fifteen days of the date of
adoption of this resolution.
SECTION 4. Services. The services which CFD No. 2005-1 is authorized to finance are
in addition to those provided in or required for the territory within CFD No. 2005-1 and will not
be replacing services already available. A general description of the services to be financed is
as follows:
POLICE AND FIRE SERVICES
Police services and fire protection and suppression services (the
“Services”) of the City of Atascadero required to sustain the service
delivery capability for emergency and non-emergency services to new
growth areas of the City of Atascadero, including but not limited to,
related facilities, equipment, vehicles, ambulances and paramedics,
fire apparatus, services, supplies and personnel; provided, however, that
any increases in special taxes for costs related to employee wages and
benefits shall be limited as provided in the Rate and Method of
Apportionment of the Special Taxes to fund such Services.
PARK SERVICES
Park services of the City of Atascadero required for the operation and
maintenance of public parks.
The City of Atascadero is authorized to finance and direct administrative and incidental annual
costs and expenses necessary to provide the maintenance and servicing for public services.
No additional services will be necessary or provided in CFD No. 2005-1 and the services as
described for CFD No. 2005-1 will serve the properties within CFD No. 2005-1. It is presently
intended that the services will be provided, without preference or priority, to the existing territory
in CFD No. 2005-1 and the territory proposed to be annexed to CFD No. 2005-1.
SECTION 5. Special Taxes. It is the intention of this City Council that, except where
funds are otherwise available, a special tax sufficient to pay for said services to be provided
in CFD No. 2005-1 and Annexation No. 27, secured by recordation of a continuing lien against
all non-exempt real property in Annexation No. 27, will be levied annually within the boundaries
of Annexation No. 27 from and after the annexation of such property to CFD No. 2005-1.
The special taxes shall be those as authorized through the formation of CFD No. 2005-1,
adopted by Ordinance of this legislative body, as amended by the adoption of Resolution 2018-
001 and no changes or modifications are proposed in the special taxes from those as currently
set forth and made applicable to CFD No. 2005-1 in accordance with Resolution 2018-001.
For particulars as to the rate and method of apportionment of the proposed special tax (the
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City of Atascadero
Resolution No. 2026-055
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“RMA”), reference is made to the attached and incorporated Exhibit “B,” which sets forth
in sufficient detail the method of apportionment to allow each landowner or resident within
Annexation No. 27 to clearly estimate the maximum annual amount that said person will have
to pay on said special tax.
The special taxes, to the extent possible, shall be collected in the same manner as ad valorem
property taxes and shall be subject to the same penalties, procedure, sale and lien priority in any
case of delinquency as applicable for ad valorem taxes; provided, however, CFD No. 2005-
1 may utilize a direct billing procedure for any special taxes that cannot be collected on the
County tax roll or may, by resolution, elect to collect the special taxes at a different time or in a
different manner if necessary to meet its financial obligations.
SECTION 6. Public Hearing. Notice is given that on Tuesday, September 8, 2026, at
6:00 p.m. or as soon thereafter as the matter may be heard, in the regular meeting place of this
City Council at the City of Atascadero, City Hall Council Chambers, 6500 Palma Ave,
Atascadero, California, and the same are hereby appointed and fixed as the time and place when
and where this City Council, as legislative body for CFD No. 2005-1, will conduct a public
hearing on the annexation of territory to CFD No. 2005-1, and consider and finally determine
whether the public interest, convenience and necessity require said annexation of territory to
the CFD No. 2005-1 and the levy of said special tax therein.
SECTION 7. Notice. The City Clerk is hereby directed to cause notice of said public
hearing to be given by publication one time in a newspaper of general circulation in the area
of CFD No. 2005-1, including the area to be annexed to CFD No. 2005-1. The publication of
the notice shall be completed at least seven days before the date herein set for said hearing. The
City Clerk may also cause a copy of such notice to be mailed to the registered voters and
landowners within the territory proposed to annexed, which shall be mailed at least fifteen
days before the date of said hearing.
PASSED AND ADOPTED at a regular meeting of the City Council held on the 14th day of July,
2026.
On motion by Council Member Funk and seconded by Mayor Pro Tem Dariz, the foregoing
Resolution is hereby adopted in its entirety on the following roll call vote:
AYES: Council Member Funk, Newsom, Peek, Mayor Pro Tem Dariz, Mayor Bourbeau
NOES: None
ABSENT: None
ABSTAIN: None
CITY OF ATASCADERO:
____________________________________
Charles Bourbeau, Mayor
ATTEST:
____________________________________
Lara K. Henderson, City Clerk
Docusign Envelope ID: A16A40D4-74AB-867C-81F4-CE79E5AD52E2
7/14/26 | Item D5 | Attachment 2
Resolution No. 2026-055
Exhibit A
Docusign Envelope ID: A16A40D4-74AB-867C-81F4-CE79E5AD52E2
PETITION
(With Waivers)
Regarding Proceeding for Annexation of Territory to
Community Facilities District No. 2005-1 (Public Services)
and Related Matters
To the Honorable City Council,
City of Atascadero
6500 Palma Avenue
Atascadero, CA 93422
Members of the Council:
This is a petition to institute proceedings to annex territory, including the property
identified and described in Exhibit "A", to Community Facilities District No. 2005-1
(Public Services) (CFD No. 2005-1) within the City of Atascadero and related matters
pursuant to the Mello-Roos Community Facilities Act of 1982, commencing with Section
53311 of the California Government Code of the State of California (the "Act"), and it
states as follows:
1. Petitioner. This Petition is submitted by the person (the "Petitioner")
(whether one or more) identified below as or for the record owner(s) of the parcels of
land identified below (the "Property"). The undersigned warrants to the City of
Atascadero that the Petitioner is such owner or is a legally authorized representative
of such owner(s), and that such ownership constitutes ownership of more than 10% of
the property to be annexed, described in Exhibit "A" attached hereto and more
particularly described in Section 3 herein.
2. Proceedings Requested. This Petition asks that the City Council
undertake proceedings under the Act to annex territory to CFD No. 2005-1 and to levy
special taxes therein for the purpose of financing all or part of the public services (the
"Services") shown in Exhibit "B" attached hereto and made a part hereof.
3. Boundaries. This Petition asks that the territory, to be included in the
boundaries of the annexation, consist of that shown on a map of the proposed
boundaries of Annexation No. 27 filed with the City Clerk of the City of Atascadero and
which map is attached hereto as Exhibit "A" and hereby made a part this Petition and
which map includes the Property.
Resolution No. 2026-055
Exhibit B
Docusign Envelope ID: A16A40D4-74AB-867C-81F4-CE79E5AD52E2
4. Special Taxes. The Petitioner agrees that it has reviewed and approves
the Rate and Method of Apportionment of Special Taxes attached hereto as Exhibit "C"
and made a part hereof, which Rate and Method has previously been adopted by the
City Council of the City of Atascadero to be used by the City for the levy of Special
Taxes in CFD No. 2005-1 and any future annexations to CFD No. 2005-1 to pay for the
Services.
5. Election. The Petitioner asks that the special election to be held under the
Act, to authorize the special taxes and to establish any appropriations limits for
Annexation No. 27, be conducted by the City of Atascadero and its officials, using a
mailed or hand-delivered ballot and that such ballot be canvassed and the results
certified at the same meeting of the City Council for the public hearing for Annexation
No. 27 to CFD No. 2005-1 under the Act or as soon thereafter as possible.
6. Waivers. To expedite the completion of the proceedings for Annexation
No. 27 to CFD No. 2005-1, the Petitioner waives all notices of hearing and all published
notices regarding the annexation of territory of Annexation No. 27 to CFD No. 2005-
1, notices of election, applicable waiting periods under the Act for the election and all
ballot arguments and analysis for the election, it being acknowledged by the Petitioner
that all such notices are for the benefit of the Petitioner and may be waived. The
Petitioner agrees to timely complete and return a consent and waiver to be provided to
Petitioner by the City of Atascadero in order to expedite such proceedings.
7. Authority Warranted. The Petitioner warrants to the City of Atascadero
that presentation of Petition, any waivers contained herein, casting of ballots at the
property owner election and other actions mandated by the City of Atascadero to annex
Annexation No. 27 to CFD No. 2005-1 shall not constitute or be construed as events
of default or delinquencies under any existing or proposed financing documents
entered into or to be entered into by the Petitioner for the Property, including any "due-
on-encumbrance" clauses under any existing security instruments secured by the
Property. If requested by the City of Atascadero, the Petitioner agrees, at its expense,
to supply to the City of Atascadero, current title evidence so that the City of
Atascadero may supply any notice and ballot required under the Act to annex
Annexation No. 27 to CFD No. 2005-1.
8. Due-Diligence and Disclosures. The Petitioner agrees to cooperate with
the City of Atascadero, its attorneys and consultants, and provide all information and
disclosures required by the City of Atascadero about the Special Taxes to purchasers
of the Property or any part of it.
9. Agreements. The Petitioner further agrees to execute such additional or
supplemental agreements as may be required by the City of Atascadero to provide for
any of the actions and conditions under this Petition, including any amount of cash
deposit required to pay for the City of Atascadero's costs to annex Annexation No. 27
to CFD 2005-1. By Executing this Petition, the Petitioner agrees to all of the above.
Resolution No. 2026-055
Exhibit B
Docusign Envelope ID: A16A40D4-74AB-867C-81F4-CE79E5AD52E2
Resolution No. 2026-055
Exhibit B
Docusign Envelope ID: A16A40D4-74AB-867C-81F4-CE79E5AD52E2
EXHIBIT A
ANNEXATION MAP
Resolution No. 2026-055
Exhibit B
Docusign Envelope ID: A16A40D4-74AB-867C-81F4-CE79E5AD52E2
EXHIBIT B
DESCRIPTION OF SERVICES
POLICE AND FIRE SERVICES
Police services and fire protection and suppression services (the "Services") of the City
Atascadero required to sustain the service delivery capability for emergency and non- emergency
services to new growth areas of the City of Atascadero, including but not limited to, related
facilities, equipment, vehicles, ambulances and paramedics, fire apparatus, services, supplies
and personnel: provided, however, that any increases in special taxes for costs related to
employee wages and benefits shall be limited as provided the Rate Method of Apportionment of
Special to fund such Services.
PARK SERVICE
Park services of the City of Atascadero required for the operation and maintenance of public
parks.
Resolution No. 2026-055
Exhibit B
Docusign Envelope ID: A16A40D4-74AB-867C-81F4-CE79E5AD52E2
EXHIBIT C
RATE AND METHOD OF APPORTIONMENT
CITY OF ATASCADERO
COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PUBLIC SERVICES)
RATE AND METHOD OF APPORTIONMENT
A Special Tax of Community Facilities District No. 2005-1 (Public Services) of the City of Atascadero
("CFD") shall be levied on all Assessor's Parcels in the CFD and collected each Fiscal Year commencing
in Fiscal Year 2005-06 in an amount determined by the City through the application of the rate and
method of apportionment of the Special Tax set forth below. All of the real property in the CFD, 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 subdivision map, other final map, other parcel map, other condominium plan, or functionally equivalent
map or instrument recorded in the Office of the County Recorder. 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, Part 1,
Division 2 of Title 5 of the Government Code of the State of California.
"Administrative Expenses" means the actual or estimated costs incurred by the City as administrator of
the CFD to determine, levy and collect the Special Taxes, including salaries, benefits and overhead costs
of City employees whose duties are directly related to administration of the CFD and the fees of consultants,
legal counsel, the costs of collecting installments of the Special Taxes upon the general tax rolls,
preparation of required reports; and any other costs required to administer the CFD as determined by the
City.
"Affordable Unit(s)" means dwelling units located on one or more Assessor’s Parcels of Residential
Property that are subject to deed restrictions, resale restrictions, and/or regulatory agreements recorded in
favor of the City providing for affordable housing. Affordable Units will require annual application to the City
for verification of their affordable housing status. The City will have the authority to approve and
establish policies regarding Affordable Housing Dwelling Units and their status.
Affordable dwelling units shall be classified as Affordable Units by the CFD Administrator in the
chronological order in which the building permits for such property are issued.
"Annual Escalation Factor" means the greater of, five percent (5%) or the annual percentage change in
the Consumer Price Index (CPI) of “All Urban Consumers” for the San Francisco-Oakland-San Jose Area.
"Approved Property" means an Assessor’s Parcel and/or Lot in the District, which has a Final Map recorded prior to January 1st preceding the Fiscal Year in which the Special Tax is being levied, but for
which no building permit has been issued prior to the May 1st preceding the Fiscal Year in which the
Special Tax is being levied. The term "Approved Property" shall apply only to Assessors’ Parcels and/or
Lots, which have been subdivided for the purpose of residential or commercial development, excluding
Resolution No. 2026-055
Exhibit B
Docusign Envelope ID: A16A40D4-74AB-867C-81F4-CE79E5AD52E2
any Assessor’s Parcel that is designated as a remainder parcel determined by final documents and/or
maps available to the CFD Administrator.
"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.
"Base Year" means Fiscal Year ending June 30, 2006.
"CFD Administrator" means an official of the City, or designee thereof, responsible for determining the
Special Tax Requirement and providing for the levy and collection of the Special Taxes.
"CFD" means Community Facilities District No. 2005-1 (Public Services) of the City of Atascadero.
"City" means the City of Atascadero.
"Council" means the City Council of the City of Atascadero, acting as the legislative body of the CFD.
"County" means the County of San Luis Obispo, California.
"Developed Property" means all Taxable Property, exclusive of Property Owner Association Property,
or Public Property, for which a building permit was issued after July 1, 2004 and prior to May 1st
preceding the Fiscal Year in which the Special Tax is being levied.
"Final Map" means an Assessor’s Parcel Map, a final subdivision map, other parcel map, other final
map, other condominium plan, or functionally equivalent map that has been recorded in the Office of the
County Recorder.
"Fiscal Year" means the period starting July 1 and ending on the following June 30.
"Land Use Class" means any of the classes listed in Table 1.
"Lot" means property within a recorded Final Map identified by a lot number for which a building permit
has been issued or may potentially be issued.
"Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C
below that can be levied in the CFD in any Fiscal Year on any Assessor’s Parcel.
"Multi-Family Residence" means all Assessor’s Parcels of Developed Property for which a building
permit has been issued for a residential structure consisting of two or more residential units that share
common walls, including, but not limited to, duplexes, triplexes, townhomes, condominiums, apartment
units, and secondary units as defined in Ordinance No. 454.
"Non-Residential Property" means all Assessor’s Parcels of Developed Property for which a building
permit(s) has been issued for a non- residential use and does not contain any residential units as defined
under Residential Property or Multi-Family Property.
"Park Services" means the estimated and reasonable costs for maintaining authorized parks within the
City.
"Property Owner Association Property" means any property within the boundaries of the CFD that is
owned by, or irrevocably dedicated as indicated in an instrument recorded with the County Recorder to, a
property owner association, including any master or sub-association.
Resolution No. 2026-055
Exhibit B
Docusign Envelope ID: A16A40D4-74AB-867C-81F4-CE79E5AD52E2
"Proportionately" means in a manner such that the ratio of the actual Special Tax levy to the Maximum
Special Tax is equal for all Assessor’s Parcels within each Land Use Class.
"Public Property" means any property within the boundaries of the CFD that is, at the time of the CFD
formation or at the time of an annexation, expected to be used for rights-of-way, parks, schools or any
other public purpose and is owned by or irrevocably offered for dedication to the federal government, the
State, the County, the City or any other public agency.
"Public Safety Costs" means the estimated and reasonable costs of providing Public Safety services,
including but not limited to (i) the costs of contracting for police and fire services, (ii) related facilities,
equipment, vehicles, ambulances and paramedics, fire apparatus, supplies, (iii) the salaries and benefits
of City staff if the City directly provides police and fire protection services, and (iv) City overhead costs
associated with providing such services within the CFD. The Special Tax provides only partial funding for
Public Safety.
"Residential Unit" means any residence in which a person or persons may live, which comprises an
independent facility capable of conveyance separate from adjacent residential dwelling units and is not
considered to be for commercial or industrial use. This includes Single-Family Residence and Multi-
Family Residence.
"Single-Family Residence” means all Assessor’s Parcels of Developed Property for which a building
permit(s) has been issued for purposes of constructing one residential dwelling unit.
"Special Tax" means the Special Tax to be levied in each Fiscal Year on each Assessor's Parcel of
Taxable Property to fund the Special Tax Requirement, and shall include Special Taxes levied or to be
levied under Sections C and D, below.
"Special Tax Requirement" means that amount required in any Fiscal Year for the CFD to: (i) pay for
Public Safety Costs; (ii) pay for Park Services; (iii) pay reasonable Administrative Expenses; (vi) pay any
amounts required to establish or replenish any reserve funds; and (v) pay for reasonably anticipated
delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal
Year; less any surplus of funds available from the previous Fiscal Year’s Special Tax levy.
"State" means the State of California.
"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 as defined below.
"Tax-Exempt Property" means an Assessor's Parcel not subject to the Special Tax. Tax-Exempt Property
includes: (i) Public Property, (ii) Property Owner Association Property, and (iii) property designated by the
City or CFD Administrator as Tax-Exempt Property.
"Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Developed
Property or Approved Property, including an Assessor’s Parcel that is designated as a remainder parcel
and is not identified as potential Public Property by any final document and/or maps available to the CFD
Administrator.
B. ASSIGNMENT TO LAND USE CATEGORIES
Each Fiscal Year using the definitions above, all Taxable Property within the CFD shall be classified as
Developed Property, Approved Property, Non-Residential Property, or Undeveloped Property. Developed
Property shall further be classified as Residential Units as specified in Table 1 and shall be subject to
Special Taxes pursuant to Sections C and D below.
Resolution No. 2026-055
Exhibit B
Docusign Envelope ID: A16A40D4-74AB-867C-81F4-CE79E5AD52E2
C. MAXIMUM SPECIAL TAX RATE
1. Developed Property
TABLE 1
Maximum Special Tax for Developed Property
Community Facilities District No. 2005-1 (Public Services)
Land Use
Class
Description
Maximum Special Tax
Per Unit
1 Residential Units $440 per Unit
2 Affordable Units $0 per Unit
On each July 1 following the Base Year, the Maximum Special Tax Rates shall be increased in
accordance with the Annual Escalation Factor.
2. Approved Property
TABLE 2
Maximum Special Tax for Approved Property
Community Facilities District No. 2005-1 (Public Services)
Land Use
Class
Description
Maximum Special Tax
Per Lot
3 Approved Property $231 per Lot
On each July 1 following the Base Year, the Maximum Special Tax Rate shall be increased in
accordance with the Annual Escalation Factor.
3. Non-residential Property
TABLE 3
Maximum Special Tax for Non-Residential Property
Community Facilities District No. 2005-1 (Public Services)
Land Use
Class
Description
Maximum Special Tax
Per Acre
4 Non-Residential
Property $1,848 per Acre
The minimum special tax Non-Residential Property shall be subject to is $50 per parcel. On each July
1 following the Base Year, the Maximum Special Tax Rate for Non-Residential Property shall be increased
in accordance with the Annual Escalation Factor.
4. Multiple Land Use Classes
In some instances an Assessor’s Parcel may contain more than one Land Use Class. The Maximum Special
Tax levied on an Assessor’s Parcel shall be the sum of the Maximum Special Tax levies that can be
imposed on all Land Use Classes located on that Assessor’s Parcel.
5. Undeveloped Property
Undeveloped Property will be assigned a Maximum Special Tax Rate of $410 per acre or portion thereof,
with a minimum rate of $100 for Undeveloped Property less than or equal to one-fourth (1/4) of an Acre
as described in Table 4.
Resolution No. 2026-055
Exhibit B
Docusign Envelope ID: A16A40D4-74AB-867C-81F4-CE79E5AD52E2
TABLE 4
Maximum Special Tax for Undeveloped Property
Community Facilities District No. 2005-1
(Public Services)
Land Use
Class
Description
Maximum Special Tax
Per Parcel/Acre
5 Undeveloped Property
1/4 Acre $100 per Parcel
6 Undeveloped Property
>1/4 Acre $410 per Acre
On each July 1 following the Base Year, the Maximum Special Tax Rate, for Undeveloped Property,
shall be increased in accordance with the Annual Escalation Factor
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2005-06, and for each following Fiscal Year, the CFD Administrator shall
calculate the Special Tax Requirement based on the definitions in Section A and levy the Special
Tax until the amount of the Special Tax levied equals the Special Tax Requirement. The Special Tax
shall be levied each Fiscal Year on each Assessor’s Parcel of Developed Property Proportionately
between Residential Units up to 100% of the applicable Maximum Special Tax. Second, if the Special
Tax Requirement has not been satisfied by the first step, then the Special Tax shall be levied each
F i s c a l Year on each Assessor’s Parcel of Approved Property up to 100% of the applicable Maximum
Special Tax for Approved Property. Third, if the first two steps have not satisfied the Special Tax
Requirement, then the Special Tax shall be levied each Fiscal Year on each Assessor’s Parcel of Non-
Residential Property up to 100% of the applicable Maximum Special Tax for Non-Residential Property.
Lastly, if the preceding steps have not satisfied the Special Tax Requirement, then the Special Tax
shall be levied each Fiscal Year on each Assessor’s Parcel of Undeveloped Property up to 100% of the
applicable Maximum Special Tax for Undeveloped Property.
E. APPEALS
Any taxpayer that believes that the amount of the Special Tax assigned to a Parcel is in error may file
a written notice with the CFD Administrator appealing the levy of the Special Tax. This notice is required
to be filed with the CFD Administrator during the Fiscal Year the error is believed to have occurred.
The CFD Administrator or designee will then promptly review the appeal and, if necessary, meet
with the taxpayer. If the CFD Administrator verifies that the tax should be changed the Special Tax
levy shall be corrected and, if applicable in any case, a refund shall be granted.
F. MANNER OF COLLECTION
Special Tax as levied pursuant to Section D above shall be collected in the same manner and at the
same time as ordinary ad valorem property taxes; provided, however, that the CFD Administrator
may directly bill the Special Tax, may collect Special Taxes at a different time or in a different
manner if necessary to meet the financial obligations of the CFD or as otherwise determined
appropriate by the CFD Administrator.
G. TERM OF SPECIAL TAX
The Special Tax shall be levied in perpetuity or until such time as Council terminates the Special Tax.
Resolution No. 2026-055
Exhibit B
Docusign Envelope ID: A16A40D4-74AB-867C-81F4-CE79E5AD52E2