HomeMy WebLinkAbout90-05 TCSD ResolutionRESOLUTION NO. CSD 90-05
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE
TEMECULA COMMUNITY SERVICE DISTRICT ADOPTING
RATES AND CHARGES FOR PARK, STREET LIGHTING AND
SLOPE MAINTENANCE FOR FISCAL YEAR 1990-91
On Tuesday, July 24, 1990, on motion of Director Parks, duly seconded by Director
Moore and carried, the Board of Directors of Temecula Community Services District ("TCSD")
resolves and orders as follows:
Section 1. The Board finds:
A. That upon incorporation of the City of Temecula in November, 1909, the voters
also approved the formation of the TCSD, which has the same area as the City and is governed
by the City Council;
B. That the TCSD includes portions of three county service areas which before
incorporation provided different levels of service to different areas now within the City;
C. That the TCSD proposes to continue such charges, less a credit from prior
amounts collected, for those areas specifically benefitted thereby and charged by the county
service areas for such services in prior fiscal years, as well as to spread the cost of the Sports Park
and other park maintenance and the preparation of a park master plan across the entire City, since
the entire City benefits from these services;
D. That the TCSD proposes to collect such rates at the same time and in the same
manner and by the same person as, together with and not separately from, the general taxes for
the district which rates shall be delinquent at the same time and thereafter be subject to the same
delinquency penalties as general taxes. All laws applicable to the levy, collection, and
enforcement of general taxes of the district, including, but not limited to, those pertaining to the
matters of delinquency, correction, cancellation, refund, and redemption, are applicable to such
rates and charges. However, if for the first year the charge is levied, the real property to which
the charge relates has been transferred or conveyed to a bona fide purchaser for value, or if a lien
of a bona fide encumbrancer for value has been created and attaches thereon, prior to the date on
which the first installment of such taxes appear on the roll, then the charge, or the delinquency
in that charged, assessed pursuant to this section shall not result in a lien against the property, but
instead shall be transferred to the unsecured roll for collection.
E. That the Board of Directors has requested that staff provide mailed notice of
the hearing on July 10 of such rates and charges;
F. That notice of hearing was mailed and published as required by law and the
Resos. CSD\90-05 1
affidavits of publication and mailing are on file with the City Clerk;
G. That at that public hearing conducted on July 24, 1990, as noticed, the TCSD
heard and considered all protests, comments, oral and written, by any interested person
concerning and proposed rates and charges or the method or their collection;
H. That at the conclusion of the public hearing, the TCSD modified/confirmed the
rates and charges in the amount set out on Exhibit B, attached and incorporated by this reference,
confirmed their collection on the tax roll approved an appeal procedure; and
I. That the TCSD further finds that based on the Engineers Report and budget, the
rates and charges as set out on Exhibit B are the reasonable cost of the services set out on Exhibit
A to be provided by the TCSD for FY 1990-91.
Section 2. The TCSD hereby resolves and orders:
A. That the rates and charges for FY 1990-91 as set out on Exhibit B for the
services set out on Exhibit A are confirmed for FY 1990-91;
B. That the TCSD proposes to collect such rates at the same time and in the same
manner and by the same persons as, together with and not separately from, the general taxes for
the district which rates shall be delinquent at the same time and thereafter be subject to the same
delinquency penalties as such general taxes. All laws applicable to the levy, collection, and
enforcement of general taxes of the district, including, but not limited to, those pertaining to the
matters of delinquency, correction, cancellation, refund, and redemption, are applicable tp such
rates and charges. However if for the first year the charge is levied, the real property to which
the charge relates has been transferred or conveyed to a bona fide purchaser for value, or if a lien
of a bona fide encumbrancer for value has been created and attaches thereon, prior to the date on
which the first installment of such taxes appear on the roll, then the charge, or the delinquency
in that charge, assessed pursuant to this section shall not result in a lien against the property, but
instead shall be transferred to the unsecured roll for collection.
C. That the application of the rates and charges may be appealed as set out on
Exhibit C and such procedures as the City Manager may establish in order to process such
appeals;
D. That the Secretary of the TCSD is ordered to transmit or cause to be
transmitted to the County Auditor of the County of Riverside, before August 1, 1990, the property
tax roll with such rates and charges enumerated for each parcel not exempt therefrom; and the
County Auditor of the County of Riverside is hereby designated, required, empowered,
authorized, instructed, directed and ordered to make collection of all such assessments as shown
on that roll and to perform any and all duties necessary therefor;
Resos. CSD\90-05 2
E. That pursuant to the California Enviromental Quality Act ("CEQA") the TCSD staff
has prepared an initial study for levy and collection of these rates and charges and based on that
initial study has determined that initial study has determined that their levy and collection will not
have a significant effect on the environment; that the staff has published a Notice of Preparation
of a Negative Declaration; that thirteen comments were received during the comment period; and
that the City Clerk is instructed to file a Notice of Determination with the County Clerk.
ATTEST:
Patricia Birdsall, President
Ju~ek, Deputy Ci~
[SEAL]
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss
CITY OF TEMECULA )
I, June S. Greek, Deputy City Clerk of the City of Temecula, HEREBY DO CERTIFY
that the foregoing CSD Resolution 90-05 was duly adopted at a regular meeting of the City
Council of the City of Temecula on the 24th day of July, 1990 by the following vote:
AYES: 5 DIRECTORS:
Lindemans, Moore, Munoz, Parks,
Birdsall
NOES: 0 DIRECTORS: None
ABSENT: 0 DIRECTORS: None
(~e S. Greek, Deputy~~Clerk
Rems. CSD\90-05 3
EXHIBIT "A"
TEMECULA COMMUNITY SERVICES DISTRICT
Report on
CO~ I F. CTIONS FOR THE FISCAL YEAR
1990/1991
June 19, 1990
INTRODUCTION
The Local Agency Formation Commission of March 23, 1989 approved the Rancho
California Reorganization and designated the Board of Supervisors of the County of
Riverside as the conducting authority.
The Board of Supervisors of the County of Riverside, on May 2, 1989, approved and
ordered subject to the confirmation of the voters, the incorporation of the City and the
formation of a Community Services District as a subsidiary district of the City on the
effective date of incorporation with boundaries coterminous with the City. The
effective date of the incorporation of the City and the formation of the Community
Services District was December 1, 1989.
An election was held on November 7, 1989 where the voters confirmed the Board of
Supervisor's action and selected the City name of Temecula and the Community
Services District name became the Temecula Community Services District (TCSD).
BOUNDARY
The boundary of the TCSD is coincident with the boundary of the City of Temecula.
A map of the TCSD is on Exhibit A.
SERVICES
The TCSD may provide the following services to parcels within the District.
Parks and Recreation
Street Lighting
Soil Conservation and Drainage Control
Refuse Collection
Limited Law Enforcement
ZONES
The TCSD has established zones for areas where differing levels of service are
provided.
Entire District
The service provided to all parcels within the district is the development,
maintenance, and operation of the park and recreation facilities and programs
within the District.
7one A
2
The services provided to all parcels within Zone A are street light operation
(including energy charges), and maintenance and soil conservation, and
drainage control, (in addition to the park and recreation functions of the
District).
The boundary of Zone A contains all of the detached parcels of County
Service Area 143 within the District. Zone A is shown on Exhibit A.
7one R
The service provided to all parcels within Zone B is street light operation
(including energy charges) and maintenance, (in addition to the park and
recreation functions of the District).
The boundary of Zone B contains all parcels within former County Service
Areas 75 and the detached parcels of CSA 103 within the District. Zone B
is shown on Exhibit A.
METHOD OF ASSESSMENT
3
Conceptually, the method of assessment is to relate all parcels' use to the
single-family residence using weighting factors to compensate for the different
levels of use with a minimum assignment of 1.0 EDU per parcel where the
EDU's are computed based on parcel acreage. The formula is as follows:
= Cost of Service
-- Total Single-Family Dwelling Units (SF)
-- Number of Multi-Family Dwelling Units (MF)
-- Acres of non residential (AC)
-- Weighting Factor for Multi-Family Residential Parcels (including
condominiums) = 1/2
~ Weighting Factor for vacant residential and non residential = 4
-- Total Equivalent Single-Family Dwelling Units (EDU)
-- Assessment per $F
-- Assessment per MF
-- Assessment per AC
Formula
4
G (total equivalent SF) -- B + (C x E) + (D x F)
H (assessment per SF) = A + G
I (assessment per MF) -- H x E
J (assessment per AC) = H x F
An example follows. Given that:
A = $100,000
B=200
C = 600
D = 10
When:
G (total equivalent SF) = 200 + (600 x i) + 10 x 4) -- 540
H (fee per SF) = $100,000 + 540 = $185.19
I (fee per MF) = $185.19 x ~ = $92.60
J (fee per AC) = $185.19 x 4 = $740.76
The application of the formula to the example results in a single-family
assessment of $185.19; a multi-family assessment of $92.60 per unit; and a
$740.46 per acre assessment for non-residential.
The fees would be applied to all non-exempt parcels within the TCSD.
F:xen~t P~rcels
Government owned parcels (i.e., Federal, State, City, County, School Districts,
and parcels classified as non-taxable by the County of Riverside, etc.) are not
assessed.
~ntire District
The formula for assessing the cost of services to be provided to parcels in the
Entire District is as described above, applied to all non-exempt parcels within
the District.
7one A
For purposes of assessing, Zone A is divided into sub-zones which we will
refer to as A-2, A-10, A-11, A-12, A-13, A-15, A-16, A-17 and A-18. For each
sub-zone, the cost of services for the sub-zone is divided among the parcels
equally. The cost of services is identified separately for each sub-zone. The
sub-zones are shown on Exhibit B.
Zone B
6
For purposes of assessing, Zone B is divided into two sub-zones which we will
refer to as B-1 (parcels within former CSA 75) and Zone B-2 (parcels
detached from CSA 103).
For each sub-zone, the cost of services for the sub-zone is divided among the
parcels equally. The cos! of service is determined by multiplying the number
of fixtures by the energy charge and overhead rate for the type of fixture.
7
COST OF SERVICE
The services for which assessments are levied and the cost of providing the services to
parcels within the TCSD for the 1990/1991 Fiscal Year are shown below:
District Wide
Parks and Recreation (1)
Administration
Subtotal District Wide
$1,321,594
243.244
$1.564.838
7one A
Street Lights
Soil Conscreation and
Drainage Control
Refuse Credit'
Subtotal Zone A (2)
$ 160,188
678,419
(239.588)
$ 599.019
7one R
Street Lights (Zone B-l)
Street Lights (Zone B-2)
Subtotal Zone B
$ 0
75.775
$ 75.775
Note:
GRAND TOTAL 1990/1991 $ 9.239.632
Refuse Credit represents a surplus from a prior year collection to be credited
to Zone A assessments.
1. There are no assessments for Refuse Collection or Limited Law
Enforcement for the 1990/1991 fiscal year.
2. Any County Collection charges are in addition to these amounts.
8
(1) The Parks and Recreation amount is as follows:
Capital
Construction of improvements to
recreational facilities at the
Rancho California Sports Park,
located at Marguerita and
Rancho Vista - upgrading sports
fields, picnic areas, playground
equipment and appurtenances
Design Engineering
Total Capital
Operations and Maintenance
$ 494,449
$ 45.746
$ 540,195
$ 781.399
$1.321.594
(2) Zone A costs are allocated to sub-zones as follows:
Street Soil Cons
Sub-Tones ~ & Drainage
A-2 $ 8,307 $ 33,513
A-10 5,076 0
A- 11 23,031 86,889
A-12 15,703 76,702
A-13 4,339 6,512
A-15 66,915 353,225
A-16 0 0
A-17 8,525 61,248
A-18 98.292 60.330
Refuse
$ (33,943)
(0)
(35,576)
(23,220)
(8,521)
(126,682)
( 0)
(11,646)
( o)
Total
$ 7,877
5,076
74,344
69,184
2,330
293,458
0
69,773
88.622
$160,188 $678,419 $(239,588) $599,019
9
METHOD OF COLLECTION
The total of the fees per parcel to be collected for the 1990/1991 Fiscal Year will be
collected on the tax roll of the County of Riverside in the same manner, at the same
time, and subject to the same penalties, as the general property taxes.
.~,~.qSESSMENT ROLL
A roll, identifying each parcel and the fee for each service provided by the district and
the total fee for the parcel, has been prepared and is separately bound as a supplement
to this report.
A summary of the spread of the budget amounts to the parcels within the TCSD
follows:
City Wide
Single-Family Assessment
Multi-Family, including condominiums
and mobile homes
Vacant Residential
Non Residential
$ 29.66 per unit
14.83 per unit
118.64 per ao'e*
118.64 per acre*
° or portion of an acre
10
7one A (per parcel)
A-2 16.45
A-10 57.68
A-11 103.83
A-12 153.40
A-13 5.33
A-15 142.66
A-16 0.00
A-17 293.58
A-18 6,330.14
7z)ne B (per parcel)
B-1 0.00
B-2 34.89
For a single family parcel that is also in a Zone, the total assessment would be as
follows:
Zone City Wide
ZOn~ Assessment Assessment Total
A-2 $ 16.45 $29.66 $ 46.11
A-10 57.68 29.66 87.34
A- 11 103.83 29.66 133.49
A-12 153.40 29.66 183.06
A-13 5.33 29.66 34.99
A-15 142.66 29.66 172.32
A-16 0.00 29.66 29.66
A-17 293.58 29.66 323.24
A-18 (A) 0.00 29.66 29.66
B-1 0.00 29.66 29.66
B-2 34.89 29.66 64.55
(A) There are no single family parcels in Zone A-18.
11
Exhibit "B"
PARCEL ANALYSIS
The parcels in the TCSD (and therefore the City) are described as follows:
ZONE A$$E$S~IENT PARRS ASSESSHE#T
LA#O GENERAL NUIdBER OF TOTAL OgELLI#G I .................II ..................I
USE DESCRIPTION PARCELS ASSESSED VALUE UNITS ACREAGE NIGH LC~d HIGH
1 RESIDENTIAL NOI4E 7,108 $980,995,557 7,108 2874.&2 ~293.58 SO.00 $29.66 $~9.65
2 RESIDENTIAL-VACANT 998 S103,080,03~ 2312.&9 $6,330.14 SO.00 S10,353.54 S29.66
& GOLF C(~URSES 1 $97,&10 0.63 $0.00 S0.00 $7&.?& $74.74
5 APART#ENTS 49 $120,155,378 2,790 180.89 $55.21 SO.00 $5,931.90 S59.32
7 CONDOHINIUHS 153 $10,592,08~ 153 113.42 $149.91 $0.00 $1&.83 $14.83
10 AGRICULTURAL 40 38,702,2~ 1250.08 SO.00 SO.00 S26,386.29
20 Ca~4ER¢IAL-RETAIL 406 S513,714,125 1054.59 $149.91 S149.91 $11,&$3.15 $29.65
22 C:OHIdERCIAL-14EDICAL 1 S$,874,$05 2.58 SO.00 SO.00 $306.09
23 INDUSTRIAL 3 S6,895,3~5 8.38 SO.00 SO.00 ~?&.~ $149.47
32 VACANT-C:C~!dERCZAL 338 S?.C~,803,882 2139.49 S149.91 SO.00 $19,413.92 S29.66
60 VACANT-OTHER 771 Sa8,870,1~1 &20~.70 $149.91 SO.00 S33,67&.23 $29.65
~JBTOTAL 9,868 $2,0~1,780,515 $10,051 $14,142
GOV'T (~ED &
NON-TAXABLE 211
TOTAL 10,079 $674,794
TOTAL ASSESSIlENT
$1,564,838
{,674,794
There are 211 government owned and non-taxable parcels within the TCSD. The
classification as non-taxable is made by the County of Riverside.
A list of such parcels in Assessor Parcel number order is included separately with the
assessment roll.
Exhibit "C"
APPEALS PROCESS
TEMECULA COMMUNITY SERVICES DISTRICT
1. Appeal of C]assietcation
Where a property owner (including an individual, or
business entity) subject to the rate or charge questions the
classification or application of any fiscal year's rate or
charge to his, her or its property, that property owner may
utilize the appeals procedures set out here.
(a) The property owner shall file a written
statement with the General Manager of the Community Services
District, stating in detail the reason that the property
owner seeks a review of the classification of his property
for that fiscal year. The statement shall be accompanied by
the parcel n,,mher, proof of ownership, proof of payment of
property taxes including the rate and charge amount and any
other information the property owner believes to be
relevant. The written statement must be submitted within 30
calendar days from the date of payment of property taxes and
rates and charges.
(b) The General Manager shall review the written
appeal. He may request from property owner, in writing, any
&dditional information needed to make a decision, and shall
make a determination whether or not to grant such appeal
within 30 days of receipt of the completed statement,
including all necessary information, the General Manager
sff/OUT13494
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shall give the property owner written notice of his
determination of the appeal.
(c) In the event the property owner disagrees with
the General Manager's determination, the property owner
· ha11 have 10 days to appeal that determination to the
Community Services District Board. The property owner shall
file a written request for reconsideration with the
Community Services District Secretary, containing the
information set out in subsection (a) and the reasons for
requesting reconsideration within the 10-day period.
(d) Upon receipt of a timely appeal, the Secretary
shall place the matter on the agenda for the nex~ regularly
scheduled Com~unity Services District meeting. The
Community Services District Board shall review the written
statement and General Manager's determination and itself
determine, on the materials before it, whether or not the
appeal should be granted. The Community Services District
dec~sion shall be provided to the property owner in writing
within 15 days of the Community Services District's
determination. The decision of the Community Services
District shall be final.
(e) In granting such an appeal, the General
!~nager and Community Services District Board shall
=onsider: (i) whether the property in whole or in part is
used for the purpose intended for that classification,~
sff/OUT13494
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whether the classification adequately reflects the service
received~ (iii) whether the rate or charge levied on vacant
property exceeds the rate or charge if the property were
developed to its highest and best use~ and (iv) whether
unique or special circumstances of that proper~y or land use
regulations affecting it support a modification of the
classification. In granting an appeal, the General Manager
and Community Services District Board may reclassify the
property, in whole or in part, may grant a refund (without
interest) of all or a portion of the rate or charge paid for
any fiscal year and will determine for what period of time
the relief granted shall be in effect.
2. ADDeal for HatSship
Where an individual property owner subject to
payment of the rate or charge believes that payment of all
or a portion of the rate or charge would create a hardship
for t~hat property owner during that fiscal year, the
proper~y owner may utilize the following procedures. A
hardship appeal must be renewed annually unless otherwise
Ipecificially determined by the Community Services District
Board.
(a) No later than 60 days before a property tax
payment is due in any fiscal year, the property owner shall
sff/OUT13494
file a written statement with the General Manager of the
Community Services District, stating in detail the reason
the property owner needs such relief. The statement shall
be accompanied by the parcel number, proof of ownership, and
any relevant proof of hardship.
(b) The General Manager shall act on such
statement as set out in Section i (b) and his determination
may be appealed as set out in Section I (c) and (d).
(c) In granting a hardship appeal, the General
Manger and Community Services District Board shall consider
whether payment of the rate or charge during that fiscal
year would impact on the property owner's ability to provide
necessities of life. The General Manager and Community
Services District Board shall determine to grant such
hardship appeal on a case-by-case basis by providing for the
derefta1 of any rate or charge to a subsequent fiscal year.
sff/OUT13494
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