HomeMy WebLinkAboutRes 2023-034RESOLUTION NO. 2023-034
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 2023/2024
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 intends 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 (2023/2024) for the referenced District, will not exceed
the rates 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 ta xes. 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. Upon receipt from the County of the final secured tax roll, the
special tax consultant shall determine the special tax levy needed to meet the Special
Tax Requirement, which shall not exceed the rates shown in Exhibit A hereto. The
Auditor of the County is hereby directed to enter in the ne xt 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 rate and amount of said tax.
DocuSign Envelope ID: 836ADF11-1D11-418F-A2A7-6ABDCC51E14A
Resolution No. 2023-034 Page 2
2
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 2023/2024 Tax Roll subsequent to the submittal deadline of
August 10, 2023, 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 determined in Section 6.
ADOPTED ON JULY 13, 2023.
____________________________
KATHLEEN KELLY
MAYOR
ATTEST:
ANTHONY J. MEJIA
CITY CLERK
I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that
Resolution No. 2023-034 is a full, true, and correct copy, and was duly adopted at a
regular meeting of the City Council of the City of Palm Desert on July 13, 2023, by the
following vote:
AYES: HARNIK, NESTANDE, QUINTANILLA, TRUBEE, AND KELLY
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
RECUSED: NONE
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the
City of Palm Desert, California, on ______________.
ANTHONY J. MEJIA
CITY CLERK
DocuSign Envelope ID: 836ADF11-1D11-418F-A2A7-6ABDCC51E14A
7/14/2023
Exhibit “A”
Community Facilities District No. 2005-1
(University Park)
Proposed Special Tax Rates
Fiscal Year 2023/2024
The following tables summarize the Maximum and the Proposed Special Tax Rates
relating to each land use class.
Zones A – D
LAND USE CLASS
SPECIAL TAX
RATE
MULTIPLIER
MAXIMUM
SPECIAL TAX
RATE
PROPOSED
SPECIAL
TAX RATE
(1)
Developed 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
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
(1)The Proposed Special Tax Rates to be Levied for Fiscal Year 2023/2024 will not exceed the Maximum
Special Tax Rates described above, and the actual special tax shall be determined by the special tax
consultant upon receipt from the County of the final secured tax roll.
Zone E
LAND USE
CLASS
SPECIAL TAX RATE
MULTIPLIER
RESIDENTIAL
FLOOR AREA
MAXIMUM
SPECIAL
TAX
RATE
PROPOSED
SPECIAL
TAX
RATE(1)
Single
Family
Property
Per square foot of
Residential Floor Area > 2,300
$1.44 $1.44
Single
Family
Property
Per square foot of
Residential Floor Area 2,300 - 1,725
$1.67 $1.67
Single
Family
Property
Per square foot of
Residential Floor Area < 1,725
$1.38 $1.38
Multifamily
Property
Per square foot of
Residential Floor Area N/A $1.50 $1.50
Non
Residential Per Acre N/A $28,000 $28,000
Undeveloped Per Acre N/A $28,000 $28,000
(1)The Proposed Special Tax Rates to be Levied for Fiscal Year 2023/2024 will not exceed the Maximum
Special Tax Rates described above and the actual special tax shall be determined by the special tax
consultant upon receipt from the County of the final secured tax roll.
DocuSign Envelope ID: 836ADF11-1D11-418F-A2A7-6ABDCC51E14A