HomeMy WebLinkAboutRes 2015-42 FY 15/16 Community Facilities District (CFD) No. 2005-1 - University ParkResolutio No. 2015-42
CITY OF PALM DESERT
FINANCE DEPARTMENT
STAFF REPORT
REQUEST: APPROVAL OF RESOLUTION NO. 42 AUTHORIZING THE
LEVY OF A SPECIAL TAX IN COMMUNITY FACILITIES
DISTRICT NO. 2005-1 (UNIVERSITY PARK) FOR FISCAL YEAR
2015/2016
DATE: May 28, 2015
CONTENTS: RESOLUTION NO.42
EXHIBIT A
Recommendation
By Minute Motion, that Council approve Resolution No. 42 authorizing
the levy of a special tax in Community Facilities District No. 2005-1
(University Park) for Fiscal Year 2015/2016.
Background
The Community Facilities District known as University Park (No. 2005-1) is the area
north of Desert Willow between Portola and Cook Street whose improvements are
funded by the issuance of the $50 Million and $17.915 Million bonds issued to fund the
improvements for streets, infrastructure, water, sewer, park improvements, and land
acquisitions. Yearly the City council must approve the levy of the special tax. Staff
requests that Council authorize the levy of a special tax to pay for costs and expenses
related to the Community Facilities District. The specific rate of the special tax for the
next fiscal year is attached to the Resolution as Exhibit A.
Approval of the resolution will allow the County Auditor to collect taxes as they become
due. A report will be provided at the close of the tax collection period indicating the
amounts collected. Staff requests that Resolution No. 42 be approved.
Staff Report Resolution No. 2015-42
Approval of Resolution authorizing levy for FY 15/16 — CFD 2005-1
May 28, 2015
Page 2 of 2
Fiscal Analysis
The University Park bonds are repaid through taxes collected on the respective parcels
located within the boundaries. Approval of the resolution will allow the parcels to be
levied for the 2015-2016 tax year and provide the city with the funds to pay the debt
service on a timely basis.
Submitted by: Appro I:
Paul S. GiAlEisbrKghfi . Wohlmuth
Director of Finance/City Treasurer ty anager
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G:\Finance\Niamh Ortega\Staff Reports\CFD\SR-approval of levy in CFD No 2005-1 fy 1516.doc
RESOLUTION NO. 2015- 42
RESOLUTION OF THE CITY OF PALM DESERT, CALIFORNIA
AUTHORIZING THE LEVY OF A SPECIAL TAX IN COMMUNITY
FACILITIES DISTRICT NO. 2005-1 (UNIVERSITY PARK) FOR FISCAL
YEAR 2015/2016
WHEREAS, the City Council of the City of Palm Desert (hereinafter referred to
as the "Agency"), has initiated proceedings, held a public hearing, conducted an
election and received a favorable vote from the qualified electors relating to the levy of
a special tax in a Community Facilities District, as authorized pursuant to the terms and
provisions of the "Community Facilities Act of 1982", being Chapter 2.5, Part 1, Division
2, Title 5 of the Government Code of the State of California. Community Facilities
District No. 2005-1 shall hereinafter be referred to as "District" and,
WHEREAS, this City Council, by Ordinance as authorized by Section 53340 of
the Government Code of the State of California, has authorized the levy of a special tax
to pay for costs and expenses related to said District, and this City Council is desirous
to establish the specific rate of the special tax to be collected for the next fiscal year.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. That the above recitals are true and correct.
SECTION 2. That the special tax rates for each tax category to be used to
generate special tax revenues, which will be collected to pay for
the costs and expenses for the next fiscal year (2015/2016) for
the referenced District, is hereby determined and established as
set forth in the attached, referenced and incorporated Exhibit
„A„
SECTION 3. That the rate as set forth above does not exceed the amount as
previously authorized by Ordinance of this Council, and is not in
excess of that as previously approved by the qualified electors of
the District.
SECTION 4. The special tax shall be collected in the same manner as
ordinary ad valorem property taxes are collected, and shall be
subject to the same penalties, procedures and sale in case of
any delinquency for ad valorem taxes, and the Tax Collector is
hereby authorized to deduct reasonable administrative costs
incurred in collecting any said special tax.
SECTION 5. Monies above collected shall be paid into the District funds.
SECTION 6. The Auditor of the County is hereby directed to enter in the next
County assessment roll on which taxes will become due,
opposite each lot or parcel of land effected in a space marked
"public improvements, special tax" or by any other suitable
designation, the installment of the special tax, and for the exact
RESOLUTION NO. 2015-42
rate and amount of said tax, reference is made to the attached
Exhibit "A".
SECTION 7. The County Auditor shall then, at the close of the tax collection
period, promptly render to this Agency a detailed report showing
the amount and/or amounts of such special tax installments,
interest, penalties and percentages so collected and from what
property collected, and also provide a statement of any
percentages retained for the expense of making any such
collection.
SECTION 8. Special Taxes are to be levied on non-exempt parcels within the
District. Should it be discovered that any taxable parcels are not
submitted to the County Auditor for inclusion into the 2015/2016
Tax Roll subsequent to the submittal deadline of August 10,
2015, the City Council directs the City of Palm Desert staff or
their agents to bill such parcels directly via U.S. mail using the
rates as approved in Exhibit "A".
PASSED, APPROVED AND ADOPTED by the City Council of the City of Palm Desert,
California this day of , 2015 by the following vote:
AYES:
NAYS:
ABSENT:
ABSTAIN:
Susan Marie Weber, Mayor
ATTEST:
RACHELLE D. KLASSEN, CITY CLERK
CITY OF PALM DESERT, CALIFORNIA
APPROVED AS TO FORM:
DAVID J. ERWIN, CITY ATTORNEY
BEST, BEST & KRIEGER
RESOLUTION NO. 2015-42
Exhibit "A"
Community Facilities District No. 2005-1
(University Park)
Proposed Special Tax Rates
Fiscal Year 2015/2016
Zones A — D : The following table summarizes the Maximum and the Proposed Special Tax Rates
relating to each land use class.
Developed Pro ert
Zone A
Per Acre
$21,000
$21,000
Zone B
Per Acre
$27,000
$27,000
Zone C
Per Acre
$27,000
$27,000
Zone D
Per Acre
$23,000
$23,000
Undeveloped & Provisional Undeveloped Property
Zone A
Per Acre
$21,000
$21,000
Zone B
Per Acre
$27,000
$27,000
_
Zone C
Per Acre
$27,000
$27,000
Zone D
Per Acre
$23,000
$23,000
07he Proposed Special Tax Rates to be Levied for Fiscal Year 2015/2016 will not exceed the Maximum Special Tax Rates
described above.
Zone E: The following table summarizes the Maximum and the Proposed Special Tax Rates relating to
each land use class.
Single Family Property
Per square foot of Residential
Greater than 2,300
$1.44
$1.44
Floor Area
Single Family Property
Per square foot of Residential
2,300 to 1,725
$1.67
$1.67
Floor Area
Single Family Property
Per square foot of Residential
Less than 1,725
$1.38
$1.38
Floor Area
Multifamily Property
Per square foot of Residential
N/A
$1.50
$1.50
Floor Area
Non Residential Property
Per Acre
N/A
$28,000
_
$28,000
Undeveloped Property
Per Acre
N/A
$28,000
$28,000
07he Proposed Special Tax Rates to be Levied for Fiscal Year 2015/2016 will not exceed the Maximum Special Tax Rates
described above.