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HomeMy WebLinkAbout18-09 TPFA ResolutionRESOLUTION NO. TPFA 18-09 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE TEMECULA PUBLIC FINANCING AUTHORITY ACKNOWLEDGING RECEIPT OF A DEPOSIT RELATIVE TO THE FORMATION OF A COMMUNITY FACILITIES DISTRICT, AND DECLARING ITS INTENTION TO ESTABLISH THE COMMUNITY FACILITIES DISTRICT AND TO AUTHORIZE THE LEVY OF SPECIAL TAXES THEREIN — MUNICIPAL SERVICES THE BOARD OF DIRECTORS OF THE TEMECULA PUBLIC FINANCING AUTHORITY DOES HEREBY RESOLVE AS FOLLOWS: Section 1. Under the Mello -Roos Community Facilities Act of 1982, constituting Section 53311 et seq. of the California Government Code (the "Law"), this Board of Directors may commence proceedings for the establishment of a community facilities district. Section 2. There has been submitted to this Board of Directors a Petition (Including Waivers) (the "Petition") of Tri Pointe Homes, Inc. (the "Landowner"), requesting the formation by this Board of Directors of a community facilities district under the Law to be known as the Temecula Public Financing Authority Community Facilities District No. 19- 01 (Municipal Services) (the "District"). Section 3. The Landowner also has submitted to the City of Temecula (the "City") $34,500.00 (the "Deposit"), to be used by the City to pay costs of the City and the Temecula Public Financing Authority (the "Authority") in connection with the proceedings to create the District. Section 4. There has also been submitted a Deposit Agreement (the "Deposit Agreement"), to be entered into by the Landowner, the City and the Authority (for itself and on behalf of the CFD) relative to the use of the Deposit and a Joint Community Facilities Agreement (the "Joint Community Facilities Agreement"), relative to the City providing the Services, as defined in Section 10 of this Resolution. Section 5. Under the Law, this Board of Directors is the legislative body for the proposed District and is empowered with the authority to establish the District and levy special taxes within the District. Section 6. This Board of Directors proposes to begin the proceedings necessary to establish the District pursuant to the Law. Section 7. The Director of Finance of the City is hereby requested to accept the Deposit, and to use the Deposit in the manner contemplated by the Deposit Agreement. The Executive Director of the Authority is hereby authorized and directed to execute the Deposit Agreement for and on behalf of the Authority, and to take all actions necessary, in his discretion, to implement the Deposit Agreement. TPFA Resos 18-09 Section 8. The name proposed for the District is Temecula Public Financing Authority Community Facilities District No. 19-01 (Municipal Services). Section 9. The proposed boundaries of the District are as shown on the map of the District entitled "Proposed Boundary Map" on file with the Secretary, which boundaries are hereby preliminarily approved. The Secretary is hereby directed to record, or cause to be recorded, the Proposed Boundary Map for the District in the office of the County Recorder as soon as practicable after the adoption of this Resolution. Section 10. The municipal services and related administrative expenses proposed to be eligible for funding by the District (the "Services") pursuant to the Law shall consist of those items described in Exhibit A hereto, which Exhibit is by this reference incorporated herein. The Board of Directors acknowledges that the Services will be in addition to those currently provided in the territory of the proposed District, and will not supplant services already available within the territory of the proposed District. This Board of Directors hereby expresses its opinion that the public interest will not be served by allowing property owners to enter into contracts as contemplated by Section 53329.5(a) of the Law, and does not intend to let property owners avail themselves of the actions otherwise permitted by said Section 53329.5(a). Section 11. This Board of Directors hereby approves the Joint Community Facilities Agreement in the form on file with the Secretary, and hereby authorizes and directs the Executive Director to execute and deliver the Joint Community Facilities Agreement in such form together with any changes therein deemed advisable by the Executive Director upon consultation with the counsel to the Authority and District formation counsel, the approval of such changes to be conclusively evidenced by the execution and delivery by the Executive Director of the Joint Community Facilities Agreement. This Board of Directors hereby declares that the Joint Community Facilities Agreement will be beneficial to the residents residing within the jurisdiction of the Authority. Section 12. Except to the extent that funds are otherwise available to the District to pay for the Services, a special tax sufficient to pay the costs thereof, secured by recordation of a continuing lien against all non-exempt real property in the District, will be levied within the District and collected in the same manner as ordinary ad valorem property taxes or in such other manner as this Board of Directors or its designee shall determine, including direct billing of the affected property owners. The proposed rate and method of apportionment of the special tax among the parcels of real property within the District, in sufficient detail to allow each landowner within the proposed District to estimate the maximum amount such owner will have to pay and which otherwise complies with applicable provisions of the Act, is described in Exhibit B attached hereto which Exhibit is by this reference incorporated herein. Section 13. The levy of said proposed special tax shall be subject to the approval of the qualified electors of the District at a special election. The proposed voting procedure shall be by mailed or hand -delivered ballot among the landowners in the TPFA Resos 18-09 proposed District, with each owner having one vote for each acre or portion of an acre of land such owner owns in the District. Section 14. Except as may otherwise be provided by the Law or the rate and method of apportionment of the special tax for the District, all lands owned by any public entity, including the United States, the State of California and/or the City of Temecula, or any departments or political subdivisions of any thereof, shall be omitted from the levy of the special tax to be made to cover the costs of the Services. Section 15. The Director of Public Works of the City is hereby directed to study the Services and to make, or cause to be made, and file with the Secretary a report in writing, presenting the following: (a) A brief description of the municipal services to be financed by the District; and. (b) An estimate of the cost of providing the services, including any Authority or City administrative costs. Said report shall be made a part of the record of the public hearing provided for below. Section 16. Tuesday, January 8, 2019, at 7:00 p.m. or as soon thereafter as the matter may be heard, in the regular meeting place of this Board of Directors, City Council Chambers, Temecula City Hall, 41000 Main Street, Temecula, California, be, and the same are hereby appointed and fixed as the time and place when and where this Board of Directors, as legislative body for the District, will conduct a public hearing on the establishment of the District and consider and finally determine whether the public interest, convenience and necessity require the formation of the District and the levy of said special tax. Section 17. The Secretary is hereby directed to cause notice of said public hearing to be given by publication one time in a newspaper published in the area of the District. The publication of said notice shall be completed at least seven days before the date herein set for said hearing. Said notice shall be substantially in the form of Exhibit C hereto. Section 18. This Board of Directors hereby determines that public convenience and necessity require that territory be added to the District in the future, and that this Resolution shall constitute a resolution of intention to annex territory to the District pursuant to Sections 53339.2 and 53339.3 of the Law. The name for the District is Temecula Public Financing Authority Community Facilities District No. 19-01 (Municipal Services). The territory proposed for annexation to the District in the future (the "Annexation Area") is as indicated on the map of the possible annexation area of the District entitled "Boundaries — Potential Annexation Area" on file with the Secretary; provided that such territory or any portion thereof may be annexed to the District only with the unanimous approval of the owner or owners of each parcel or the parcels to be annexed at the time that parcel or those parcels are so annexed. The Secretary is hereby TPFA Resos 18-09 directed to record, or cause to be recorded, the map entitled "Boundaries — Potential Annexation Area" for the District in the office of the County Recorder as soon as practicable after the adoption of this Resolution. The types of services to be provided in the District and in the Annexation Area are the "Services" referenced in Section 10 above, and will be shared by the territory initially included in the District and the territory to be annexed in the future. The special taxes which will be levied in any particular portion of the Annexation Area will be determined at the time of annexation which may involve the addition of new Tax Zones (as contemplated by the Rate and Method of Apportionment of Special Taxes for the District), and there shall be no alteration in the special tax rate levied in the District prior to any annexation as a result of any proposed annexation except as may occur by operation of the Rate and Method of Apportionment of Special Tax in Exhibit B solely as a result of additional territory being included within the District. The public hearing regarding the proposed annexations described in this Section 18 and required by Section 53339.3(f) of the Law shall be combined with the hearing described in Section 16 above, and the notice described in Section 17 above shall constitute the notice required by Section 53339.4 of the Law. Section 19. The firm of Albert A. Webb Associates is hereby designated as Special Tax Consultant to the Authority for the District and the firm of Quint & Thimmig LLP is hereby designated as Formation Counsel to the Authority for the District. The Executive Director is hereby authorized and directed to execute agreements with said firms for their services in connection with the District in the respective forms on file with the Director of Finance of the City. In any event, the fees and expenses of such consultants shall be payable solely from the Deposits, as defined in the Deposit Agreement. Section 20. This Resolution shall take effect upon its adoption. PASSED, APPROVED, AND ADOPTED by the Board of Directors of the Temecula Public Financing Authority this 13th day of November, 2018. Matt Rahn, Chair ATTEST- Randi ecretary [SEAL] TPFA Resos 18-09 STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss CITY OF TEMECULA ) I, Randi Johl, Secretary of the Temecula Public Financing Authority, do hereby certify that the foregoing Resolution No. TPFA 18-09 was duly and regularly adopted by the Board of Directors of the Temecula Public Financing Authority at a meeting thereof held on the 13th day of November, 2018, by the following vote: AYES: 5 BOARD MEMBERS: Comerchero, Edwards, Naggar, Stewart, Rahn NOES: 0 BOARD MEMBERS: ABSTAIN: 0 BOARD MEMBERS: ABSENT: 0 BOARD MEMBERS: Randi Johl, Secretary TPFA Resos 18-09 5 EXHIBIT A TEMECULA PUBLIC FINANCING AUTHORITY COMMUNITY FACILITIES DISTRICT NO. 19-01 (MUNICIPAL SERVICES) DESCRIPTION OF SERVICES AND RELATED ADMINISTRATIVE EXPENSES ELIGIBLE TO BE FUNDED BY THE DISTRICT SERVICES The services to be financed, in whole or in part, by the community facilities district (the "District') include the following: • Public safety services, including police protection, fire protection and suppression, services, and ambulance and paramedic services. • Maintenance of landscaping in public areas, public easements and public right of way, such maintenance to include but not be limited to maintenance of planting areas, trees, bio-retention filters, multipurpose trails, and the furnishing of water for irrigation. • Maintenance of sidewalks in or near to the area of the District. • Maintenance of public signage in or near the District. • Maintenance of storm protection and drainage systems within or serving the area of the District including but not limited to storm drain pipes, culverts, detention/desilting basins, manholes, catch basins and drop inlets, cleanout of storm drains and catch basin cleaning and inspection. • Maintenance of streets and roadways within or in the vicinity of the District, including but not limited to slurry, overlay, curbs and gutters, curb ramps, striping and street sweeping. • Maintenance of street lighting located within or in the vicinity of the District, including but not limited to street lights, decorative lighting and pull box assemblies. • Maintenance of traffic signals within and in the vicinity of the District, including but not limited to electrical, LED replacement, maintenance and replacement. Maintenance and lighting of parks, parkways and open space. Graffiti removal from public improvements within and in the area of the District. • Maintenance of water and sewer systems with an estimated useful life of five or more years and serving the area in or in the general area of the District and owned by the Temecula Public Financing Authority or by another local agency pursuant to a joint community facilities agreement or a joint exercise of powers agreement adopted pursuant to Section 53316.2 of the California Government Code. A-1 The District may finance any of the following related to the services described above: the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of the improvements, including repair, removal or replacement of all or part of any of the improvements, the furnishing of water for the irrigation and the furnishing of electric current or energy for any lights or irrigation facilities, obtaining, constructing, furnishing, operating and maintaining equipment, apparatus or facilities related to providing the services and/or equipment, apparatus, facilities or fixtures in areas to be maintained, obtaining supplies or appurtenant facilities necessary for such maintenance, paying the salaries and benefits of personnel necessary or convenient to provide the services, payment of insurance costs and other related expenses and the provision of reserves for repairs and replacements and for the future provision of services. It is expected that the services will be provided by the City of Temecula (the "City"), either with its own employees or by contract with third parties, or any combination thereof. The services to be financed by the District are in addition to those provided in the territory of the District before the date of creation of the District and will not supplant services already available within that territory when the District is created. ADMINISTRATIVE EXPENSES The administrative expenses to be financed by the District include the direct and indirect expenses incurred by the Authority and the City in carrying out their respective duties with respect to the District (including, but not limited to, the levy and collection of the special taxes) including the fees and expenses of attorneys, any fees of the County of Riverside related to the District or the collection of special taxes, an allocable share of the salaries of the Authority and City staff directly related thereto and a proportionate amount of the Authority's and the City's general administrative overhead related thereto, any amounts paid by the Authority and the City from its respective general fund with respect to the District or the services authorized to be financed by the District, and expenses incurred by the Authority and the City in undertaking action to foreclose on properties for which the payment of special taxes is delinquent, and all other costs and expenses of the Authority and City in any way related to the District. OTHER The incidental expenses that may be financed by the District include, in addition to the administrative expenses identified above, the payment or reimbursement to the Authority, the City and any owner of land in the District of all costs associated with the establishment of the District. A-2 EXHIBIT B RATE AND METHOD OF APPORTIONMENT FOR TEMECULA PUBLIC FINANCING AUTHORITY COMMUNITY FACILITIES DISTRICT NO. 19-01 (MUNICIPAL SERVICES) The following sets forth the Rate and Method of Apportionment for the levy and collection of an Annual Special Tax in the Temecula Public Financing Authority ("Authority") Community Facilities District No. 19-01 ("CFD No. 19-01 "). An Annual Special Tax shall be levied and collected in CFD No. 19-01 each Fiscal Year, in an amount determined through the application of the Rate and Method of Apportionment described below. All of the real property within CFD No. 19-01, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent, and in the manner herein provided. SECTION 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 the Assessor's Parcel Map, the land area as shown on the applicable Final Map, or if the land area is not shown on the applicable Final Map, the land area as calculated by the CFD Administrator or City engineer. "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 reasonably estimated costs directly related to the formation, annexation, and administration of CFD No. 19-01, including but not limited to the following: (i) the costs of computing the Special Tax and of preparing the annual Special Tax collection schedule (whether by the CFD Administrator or designee thereof, or both); (ii) the costs of collecting the Special Tax (whether by the County, the Authority, the City, or otherwise); (iii) the costs of responding to property owner inquiries regarding the Special Tax; (iv) the costs of the Authority, the City or designee related to any appeal of the Special Tax; (v) the costs of commencing and pursuing to completion any foreclosure action arising from delinquent Special Taxes, (vi) the costs of preparing required reporting obligations, and (vii) an allocable share of the salaries of the City staff and City overhead expense directly relating to the foregoing. Administrative Expenses shall also include amounts advanced by the City for any administrative purposes of CFD No. 19-01. "Annual Special Tax" means for each Assessor's Parcel, the Special Tax actually levied in a given Fiscal Year on any Assessor's Parcel of Taxable Property. "Approved Property" means all Assessor's Parcels of Taxable Property other than Exempt Property: (i) that are included in a Final Map that was recorded prior to the January 1st immediately preceding the Fiscal Year in which the Special Tax is being levied, and (ii) that have not been issued a Building Permit on or before the April 1 st immediately preceding the Fiscal Year in which the Special Tax is being levied. "Assessor" means the County Assessor. "Assessor's Parcel" means a lot or parcel of land designated on an Assessor's Parcel Map with an assigned Assessor's Parcel Number located within the boundaries of CFD No. 19-01. "Assessor's Parcel Map" means an official map of the Assessor designating parcels by Assessor's Parcel Number. "Assessor's Parcel Number" means that number assigned to a lot or parcel of land by the Assessor for purposes of identification. "Board of Directors" means the Board of Directors of the Authority, acting as the legislative body of CFD No. 19-01, or its designee. "Building Permit" means the first legal document issued by the City giving official permission for new construction. For purposes of this definition, "Building Permit" may or may not include any subsequent building permits issued or changed after the first issuance, as determined by the CFD Administrator. "Building Square Footage" or "BSF" means the square footage of assessable internal living space, exclusive of garages or other structures not used as living space, as determined by reference to the building permit application for such Assessor's Parcel and subject to verification by the CFD Administrator. "Calendar Year" means the period commencing January 1 of any year and ending the following December 31. "CFD No. 19-01" or "CFD" means Community Facilities District No. 19-01 (Municipal Services) established by the Authority under the Act. "CFD Administrator" means the Director of Finance of the City, or designee thereof, responsible for, among other things, determining the Special Tax Requirement and providing for the levy and collection of said Special Tax. "City" means the City of Temecula, California. "County" means the County of Riverside, California. "Developed Property" means all Assessor's Parcels of Taxable Property that: (i) are included in a Final Map that was recorded prior to January 1st preceding the Fiscal Year in which the Special Tax is levied, and (ii) a building permit was issued on or before April 1st preceding the Fiscal Year in which the Special Tax is being levied. "Exempt Property" means all Assessor's Parcels designated as being exempt from the Special Tax provided for in Section D. "Final Map" means a subdivision of property by recordation of a final map, parcel map, or lot line adjustment, pursuant to the Subdivision map Act (California Government Code Section 66410 et seq.) or recordation of a condominium plan pursuant to California Civil Code 4285 that creates individual lots that do not need, and are not expected, to be further subdivided prior to the issue of a Building Permit. "Fiscal Year" means the period commencing July 1 of any year and ending the following June 30. "Land Use Type" means Residential Property, Multifamily Residential Property, or Non - Residential Property. B-2 "Maximum Special Tax" means for each Assessor's Parcel of Taxable Property, the maximum Special Tax, determined in accordance with Section C that can be levied in any Fiscal Year on such Assessor's Parcel. "Multifamily Residential Property" means all Assessor's Parcels of Developed Property for which a building permit has been issued for the purpose of constructing a building or buildings comprised of attached Units available for rental by the general public, not for sale to an end user, and under common management, as determined by the CFD Administrator. "Non -Residential Property" means all Assessor's Parcels of Developed Property for which a Building Permit was issued for any type of non-residential use. "Proportionately" means for Taxable Property that the ratio of the Annual Special Tax levy to the Maximum Special Tax is equal for all applicable Assessor's Parcels. "Residential Property" means all Assessor's Parcels of Developed Property for which a Building Permit has been issued for purposes of constructing one or more residential dwelling Units, which are not Multifamily Residential Property. "Services" means services authorized to be funded by CFD No. 19-01. "Special Tax(es)" means the Special Tax authorized to be levied on Taxable Property within and by CFD No. 19-01 pursuant to the Act to fund the Special Tax Requirement. "Special Tax Requirement" means, subject to the Maximum Special Tax, that amount to be collected in any Fiscal Year to pay for the Services as otherwise required to meet the needs of CFD No. 19-01. The costs include the costs for (i) the Services, and (ii) Administrative Expenses; less (iii) a credit for funds available to reduce the Annual Special Tax levy, if any, as determined by the CFD Administrator. "Taxable Property" means all Assessor's Parcels within CFD No. 19-01, which are not Exempt Property. "Tax Zone" means a mutually exclusive geographic area, within which particular Special Tax rates may be levied pursuant to this Rate and Method of Apportionment of Special Tax. Appendix B identifies the Tax Zone in CFD No. 19-01 at formation; additional Tax Zones may be created when property is annexed into the CFD. "Tax Zone 1" means the specific geographic area identified on the CFD Boundary Map as Tax Zone 1. "Temecula Public Financing Authority" or "Authority" or "PFA" means the Temecula Public Financing Authority. "Undeveloped Property" means all Assessor's Parcels of Taxable Property which are not Developed Property, Approved Property, or Exempt Property. "Unit" means any residential structure. B-3 SECTION B CLASSIFICATION OF ASSESSOR'S PARCELS Each Fiscal Year, beginning with Fiscal Year 2019-20, each Assessor's Parcel within CFD No. 19-01 shall be classified as Taxable Property or Exempt Property. In addition, each Assessor's Parcel of Taxable Property shall be further classified as Developed Property, Approved Property, or Undeveloped Property. In addition, each Assessor's Parcel of Developed Property shall further be classified as Residential Property, Multifamily Residential Property or Non -Residential Property. SECTION C MAXIMUM SPECIAL TAX 1. Developed Propertv Each Fiscal Year, each Assessor's Parcel of Residential Property, Multifamily Residential Property, and Non -Residential Property shall be subject to the Maximum Special Tax. The Maximum Special Tax for each Assessor's Parcel of Taxable Property as shown in Table 1 shall be specific to each Tax Zone within the CFD. When additional property is annexed into CFD No. 19-01, the rate and method approved for the annexed property shall reflect the Maximum Special Tax for the Tax Zones annexed and included in Appendix A. The Maximum Special Tax for Fiscal Year 2019-2020 within Tax Zone 1 applicable to an Assessor's Parcel of Developed Property shall be determined using Table 1 below. TABLE 1 MAXIMUM SPECIAL TAX RATES FOR DEVELOPED PROPERTY Tax Zone Land Use Type Maximum Special Tax Annual Increase in Maximum Special Tax 1 Residential Property $463.58 per Unit 5.6% 1 Multifamily Residential Property $11,256 per Acre 5.6% 1 Non -Residential Property $11,256 per Acre 5.6% 2. Approved Propertv Each Fiscal Year, each Assessor's Parcel of Approved Property shall be subject to the Maximum Special Tax. The Maximum Special Tax for each Assessor's Parcel of Approved Property as shown in Table 2 shall be specific to each Tax Zone within the CFD. When additional property is annexed into CFD No. 19-01, the rate and method approved for the annexed property shall reflect the Maximum Special Tax for the Tax Zones annexed and included in Appendix A. B-4 The Maximum Special Tax applicable to an Assessor's Parcel of Approved Property shall be determined using Table 2 below. TABLE 2 MAXIMUM SPECIAL TAX RATES FOR APPROVED PROPERTY Tax Zone Land Use Type Maximum Special Tax Annual Increase in Maximum Special Tax 1 Residential Property $463.58 per lot 5.6% 1 Multifamily Residential Property $11,256 per Acre 5.6% 1 Non -Residential Property $11,256 per Acre 5.6% 3. Undeveloped Property No Special Tax shall be levied on Undeveloped Property. 4. Increase in the Maximum Special Tax On each July 1, commencing July 1, 2020, the Maximum Special Tax shall be increased by the percentages indicated above in Tables 1 and 2. SECTION D EXEMPT PROPERTY The CFD Administrator shall classify as Exempt Property: (i) Assessor's Parcels which are owned by, irrevocably offered for dedication, encumbered by or restricted in use by the State of California, Federal or other local governments, including school districts, (ii) Assessor's Parcels which are owned by, irrevocably offered for dedication, encumbered by or restricted in use by a homeowners' association, or (iii) Assessor's Parcels with other types of public uses determined by the CFD Administrator. SECTION E METHOD OF APPORTIONMENT OF THE ANNUAL SPECIAL TAX Commencing with Fiscal Year 2019-20 and for each following Fiscal Year, the Authority shall determine the Special Tax Requirement and shall levy the Special Tax on all Assessor's Parcels of Taxable Property until the aggregate amount of the Special Tax equals the Special Tax Requirement. The Special Tax shall be levied for each Fiscal Year as follows: First: The Special Tax shall be levied Proportionately on each Assessor's Parcel of Developed Property up to 100% of the applicable Maximum Special Tax to satisfy the Special Tax Requirement; Second: If additional moneys are needed to satisfy the Special Tax Requirement after the first step has been completed, the Special Tax shall be levied Proportionately on each Assessor's Parcel of Approved Property at up to 100% of the Maximum Special Tax for Approved Property. SECTION F PREPAYMENT OF THE SPECIAL TAX No prepayments of the Special Tax are permitted. B-5 SECTION G APPEALS AND INTERPRETATIONS Any property owner claiming that the amount or application of the Annual Special Tax is not correct may file a written notice of appeal with the CFD Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The CFD Administrator of CFD No. 19-01 shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Annual Special Tax and rule on the appeal. If the CFD Administrator's decision requires that the Annual Special Tax for an Assessor's Parcel be modified or changed in favor of the property owner, a cash refund shall not be made, but an adjustment shall be made to the Annual Special Tax on that Assessor's Parcel in the subsequent Fiscal Year(s). The Board of Directors may interpret this Rate and Method of Apportionment of the Annual Special Tax for purposes of clarifying any ambiguity and make determinations relative to the amount of Administrative Expenses. SECTION H TERM OF THE SPECIAL TAX For each Fiscal Year, the Special Tax shall be levied in perpetuity as long as the municipal Services are being provided. SECTION I MANNER OF COLLECTION The Annual Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that CFD No. 19-01 may collect the Annual Special Tax at a different time or in a different manner if necessary to meet its financial obligations. SECTION J FUTURE ANNEXATIONS It is anticipated that additional properties will be annexed to CFD No. 19-01 from time to time. As each annexation is proposed, an analysis will be prepared to determine the annual cost for providing Services. Based on this analysis, the property to be annexed, pursuant to California Government Code section 53339 et seq. will be assigned to the appropriate Maximum Special Tax rate for the Tax Zone when annexed and included in Appendix A. B-6 APPENDIX A TEMECULA PUBLIC FINANCING AUTHORITY COMMUNITY FACILITIES DISTRICT NO. 19-01 (MUNICIPAL SERVICES) MAXIMUM SPECIAL TAXES ASSIGNED TO EACH TAX ZONE Tax Zone Development Year Included Land Use Type Maximum Special Tax Annual Increase in Maximum Special Tax 1 Cypress Ride 2018 Residential Property $463.58 per Unit 5.6% 1 Cypress Ride 2018 Multifamily Residential Property $11,256 per Acre 5.6% 1 Cypress Ride 2018 Non -Residential Property $11,256 per Acre 5.6% Increase in the Maximum Special Tax On each July 1, commencing July 1, 2020, the Maximum Special Tax shall be increased by the percentages indicated in the table above. B-7 FILED M TtE ORICE Of W YOIETMY OF Tn r9gClAA KAX FMANCW. 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COUNTY OF RIVERSIDE, STATE OF CALIFORNIA 1� am �1 ., vtim nr :.or s A.ex �' urlo eintasn :wTra' �r eawun cr nE :u nrr' KRP1F5 eRntXT IM pFJ1N5 (OYIAlMG 'w :AFM Mtl nwso+s �r ;uri ar wrrs usw ru �.K ;�a,rn .saso.x wt wE Saco �u mteTwv ] SW 1 I`{N 1 t OOO r SO] 3.0(q RM LEGEND CORMLNI FACILITIES DISWCT BOUEOARY PAPIM LME IOIX-7OO W ASSESSORS PARCEL WRITE; 4REP horn i , THE NIrNM wE SNDEnnc -» FMEOSED eaMDULIES OF 9( biNT7U whE)ATMN AMA Ca THE '[MUM FA1IC � NNKMG WTHo4:n mmptni T, HCUMES 'EMICT MO. 1"I tN K74 SERVYE51. CNN, :A AWEKSIDE STATE OF Ck K NA5 tlEAOVED m Tw EDERO OF DMECORS OF 'HE TEKEC" FURY 1FMNICX WiNCRM AT A REGKM MfETI%'"Et" v� kIs ofsm,T".p1 NO. ` WOAA FAIK llW*Kl K ftMm,, It TitMICE OF M SECRETARY d TYE 'E"UD FAUC FTNWC7VG AUIHOAm " i OAT OF m 'FMFNJ. FUfi.:C YiMMC'.YC WTYJPI'1 NOT TO SCALE ANNEXAMN AREA BOUNDARY BOUNDARIES - POTENTIAL ANNEXATION AREA TEMECULA PUBLIC FINANCING AUTHORITY COMMUNITY FACILITIES DISTRICT NO 19-01 (MUNICIPAL SERVICES) COUNTY OF RIVERSIDE. STATE OF CALIFORNIA Lcm SHEET 1 OE i MEOOiNFD MS _ OAT CF _ ._. A u THEHOEM OF oum N M m wQ _ CF was Os ASENT AID COMMILWN 1KRITES MSTUCTS M -4 WU OF M CWMTY Rf"M, M THE COIMir OF NVERM, 5911E OF Ck"WA FEE 4D FE'rB AIDAFK ASSESSOR. C MT` i1M RUAU R p o"ut, Aides APNS 961450-014 and 961-450-013 Y I I NOT TO SCALE ♦ GISAueafweat.l��N�o.:r•.�... a...r J EXHIBIT C TEMECULA PUBLIC FINANCING AUTHORITY COMMUNITY FACILITIES DISTRICT NO. 19-01 (MUNICIPAL SERVICES) NOTICE OF PUBLIC HEARING Notice is hereby given that the Board of Directors of the Temecula Public Financing Authority will conduct a public hearing on Tuesday, January 8, 2019 at 7:00 p.m. or as soon thereafter as practicable, in the Temecula City Council chambers located at 41000 Main Street, Temecula, California, to consider the following: INTENT TO FORM TEMECULA PUBLIC FINANCING AUTHORITY COMMUNITY FACILITIES DISTRICT NO. 19-01 (MUNICIPAL SERVICES) On November 13, 2018, the Board of Directors of the Temecula Public Financing Authority adopted a Resolution entitled "A Resolution of the Board of Directors of the Temecula Public Financing Authority Acknowledging Receipt of a Deposit Relative to the Formation of a Community Facilities District, and Declaring Its Intention to Establish the Community Facilities District and to Authorize the Levy of Special Taxes Therein — Municipal Services" (the "Resolution of Intention"). Reference is hereby made to the Resolution of Intention on file in the office of the Secretary of the Temecula Public Financing Authority for further particulars. In the Resolution of Intention, the Board of Directors declared its intention to form the Temecula Public Financing Authority Community Facilities District No. 19-01 (Municipal Services) (the "District") to finance the costs of certain municipal services and related administrative expenses proposed to be eligible to be funded by the District (the "Services") as identified in an exhibit to the Resolution of Intention. The proposed boundaries of the community facilities district were identified, and the Resolution of Intention identified a proposed special tax to be levied on real property to be included in the community facilities district to pay for costs of the Services. The Resolution of Intention recognized that a Petition to form the District had been submitted by the owner of the real property in the District. The Resolution of Intention approved a Deposit Agreement among the Authority, the City of Temecula and the landowner. In the Resolution of Intention, the Board of Directors provided that the levy of the special tax will be subject to a mailed ballot election among the landowners in the community facilities district. The Board of Directors authorized the Executive Director of the Temecula Public Financing Authority to execute a joint community facilities agreement with the City of Temecula, that will provide the Services, ordered the Director of Public Works of the City to prepare a report on the community facilities district, and called for a public hearing on the community facilities district. At the hearing, the testimony of all interested persons or taxpayers for or against the establishment of the community facilities district, the extent of the community facilities district and the provision of the Services will be heard. Any person interested may file a protest in writing with the Secretary. If fifty percent or more of the registered voters, or six registered voters, whichever is more, residing in the territory proposed to be included in the community facilities district, or the owners of one-half or more of the area of land in the territory proposed to be included in the community facilities district and not exempt from the special tax file written protests against the establishment of the community facilities district and the protests are not withdrawn to reduce the value of the protests to C-1 less than a majority, the Board of Directors of the Authority shall take no further action to establish the community facilities district or authorize the special taxes for a period of one year from the date of the decision of the Board of Directors, and if the majority protests of the registered voters or the landowners are only against the prepayment of special taxes or the furnishing of a type or types of public improvements or services within the community facilities district, or against levying a specified special tax, that prepayment, those types of public improvements or services, or the specified special tax, will be eliminated from the proceedings to form the community facilities district. In the Resolution of Intention, the Board of Directors also determined that certain territory identified on a map of the Potential Annexation Area for the proposed community facilities district may be annexed in part from time to time to the community facilities district in the future, with the unanimous approval of the owner or owners of any particular portion of the annexation area to be annexed. The public hearing required under the California Government Code relative to such annexation area will be combined with the public hearing described above. At the public hearing, the testimony of all interested persons for or against the future annexation of territory to the community facilities district or the levying of special taxes within the territory proposed to be annexed in the future will be heard. Any person interested in these matters is invited to attend and present testimony either for or against the above item. If you challenge the proposed action in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this notice or in written correspondence delivered to the Board of Directors of the Authority at or prior to the public hearing. /s/ Randi Johl Secretary, Temecula Public Financing Authority C-2