HomeMy WebLinkAboutCC RES 2011-49RESOLUTION NO. 2011- 49
RESOLUTION OF THE CITY OF PALM DESERT, CALIFORNIA
AUTHORIZING THE SUBMITTAL TO THE RIVERSIDE COUNTY
AUDITOR OF TAX ROLL CORRECTIONS WITH RESPECT TO THE
2009-10 LEVY OF A SPECIAL TAX IN COMMUNITY FACILITES
DISTRICT NO. 2005-1 (UNIVERSITY PARK) REGARDING CERTAIN
PARCELS
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.
WHEREAS, this City Council, has determined that due to administrative error of
Willdan Financial Services, as special tax consultant (the "Special Tax Consultant"), in
Fiscal Year 2009/2010 certain parcels of land within the District were underlevied while
other parcels were overlevied.
WHEREAS, the City Council desires to correct the errors in the Fiscal Year
2009/2010 special tax levy by submitting to the Auditor of the County of Riverside (the
"County Auditor") corrections to the 2009/2010 tax roll, which will (a) charge the
2009/2010 deficiency with respect to each underlevied parcel on the Fiscal Year
2011/2012 tax bills and (b) result in the County Auditor's provision of notice to the
respective assessees of the overlevied parcels of a refund, to be paid by the District to
such assessees who timely submit their refund claims.
Resolution No. 2011- 49
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. That the above recitals are true and correct.
SECTION 2. In sufficient time for 2009/2010 tax roll corrections to be enrolled in
the 2011/2012 special tax levy, the Special Tax Consultant is hereby directed and
authorized to provide to the County Auditor the specific tax roll corrections to the
2009/2010 special tax levy in such format as required by the County Auditor (the
"2009/2010 Corrections List"), provided that the total amount of each corrected
2009/2010 special tax levy, as adjusted by the 2009/2010 Corrections List, does not
exceed the amount as previously authorized by Ordinance of this Council, is not in
excess of that as previously approved by the qualified electors of the District, and is in
conformity with the rate and amount of the 2009/2010 special tax levy previously
approved by this City Council pursuant to Resolution No. 09-38 adopted on June 11,
2009, as set forth in the attached, referenced and incorporated Exhibit "A".
SECTION 3. 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 4. Monies collected as a result of 2009/2010 tax roll corrections for
underlevies shall be paid into the District funds. Subject to the pledge and lien of the
Bond Indenture, dated as of May 1, 2006, by an between the District and Wells Fargo
Bank, National Association, as Trustee, as amended and supplemented, the District
shall use the monies collected as a result of 2009/2010 tax roll corrections for
underlevied parcels to refund those parcels that were overlevied in fiscal year
2009/2010. Any differential between collected underlevied amounts and amounts for
timely -filed refund claims shall be paid by the Special Tax Consultant pursuant to an
agreement between the City and the Special Tax Consultant dated as of June 23, 2011.
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Resolution No. 2011- 49
SECTION 5. Pursuant to Sections 4831 et seq. of the Revenue and Taxation
Code, including without limitation Sections 4834 and 4836, the County Auditor is hereby
directed to (a) enter the 2009/2010 roll corrections with respect to the 2009/2010
overlevied parcels, as identified on the 2009/2010 Corrections List provided by the
Special Tax Consultant to correct for the portion of the special tax installment that was
overlevied in that fiscal year, and (b) notify in writing the respective assessees of such
overlevied parcels with respect to 2009/2010 of the requirements for obtaining a refund
pursuant to the applicable provisions of the Revenue and Taxation Code, including but
not limited to a statement that the assessee is entitled to a refund and that a claim for a
refund shall be filed within 60 days of the notice.
SECTION 6. Pursuant to Sections 4831 et seq. of the Revenue and Taxation
Code, including without limitation Sections 4834 and 4836.5, the County Auditor 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 "Correction to the
2009/10 Assessment Year for underlevy pursuant to Sections 4831 et seq. of the
Revenue and Taxation Cod& or by any other suitable designation, the portion of the
special tax installment that was underlevied in that fiscal year, as identified on the
2009/2010 Corrections List provided by the Special Tax Consultant.
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. The Finance Director of the City and the officers and staff or the
City of Palm Desert and the District responsible for the fiscal affairs of the District are
hereby authorized and directed to take any actions and execute and deliver any and all
documents as are necessary to accomplish the 2009/2010 tax roll corrections, refunds
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Resolution No. 2011- 49
for 2009/2010 overpayments, and collections of 2009/2010 underpayments in
accordance with the provisions of this Resolution.
PASSED, APPROVED AND ADOPTED by the City Council of the City of Palm Desert,
California this 23rd day of June, 2011 by the following vote to wit:
AYES: FINERTY, HARNIR, KROONEN, SPIEGEL, and BENSON
NAYS: NONE
ABSENT: NONE
ABSTAIN: NONE
ATTEST:
1('-ok-/ JEAN M. BENSON, M OR
APPROVED AS TO FORM:
R= HELLE D7RCASSE 1, CITY CLERK DAVID J. IN
CITY OF PALM DESERT, CALIFORNIA CITY ATTORNEY
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Resolution No. 2011- 49
Exhibit "A"
Community Facilities District No. 2005-1
(University Park)
Approved Special Tax Rates
Fiscal Year 2009/2010 (Per Resolution No. 09-38)
Zones A — D : The following table summarizes the Maximum and the Proposed Special Tax Rates
relating to each land use class.
LAND USE CLASS
Developed Property
Zone A
Zone B
Zone C
Zone D
Undeveloped & Provisional
Zone A
Zone B
Zone C
Zone D
"The Proposed Special Tax Rates t
described above.
SPECIAL TAX
RATE MULTIPLIER
Per Acre
Per Acre
Per Acre
Per Acre
Undeveloped Property
Per Acre
Per Acre
Per Acre
Per Acre
o be Levied for Fiscal Year 2009
MAXIMUM SPECIAL
TAX RATE
PROPOSED SPECIAL
TAX RATE(1)
$21,000 $21,000
$27,000 $27,000
$27,000 $27,000
$23,000 $23,000
/201
Zone E: The following table summarizes the Maximum and the Proposed Special Tax Rates relating to
each land use class.
LAND USE CLASS
Single Family Property
Single Family Property
Single Family Property
Multifamily Property
SPECIAL TAX RATE
MULTIPLIER
RESIDENTIAL
FLOOR AREA
(SQ FT)
Greater than 2,300
2,300 to 1,725
Less than 1,725
N/A
Non Residential Property Per Acre N/A 1 $28,000
Undeveloped Property Per Acre N/A $28,000
"The Proposed Special Tax Rates to be Levied for Fiscal Year 2009/2010 will not exceed the Maximum Special Tax Rates
described above.
MAXIMUM PROPOSED
SPECIAL SPECIAL
TAX RATE TAX RATE(1)
$1.44 $1.44
Per square foot of Residential
Floor Area
Per square foot of Residential
Floor Area
Per square foot of Residential
Floor Area
Per square foot of Residential
Floor Area
$1.67
$1.38
$1.50
$1.67
$1.38
$1.50
$28,000
$28,000
A-1