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HomeMy WebLinkAbout2021-01-12 - AGENDA REPORTS - CFD #2020-1 BOUNDARY MAP (2)0 Agenda Item: 7 P CITY OF SANTA CLARITA AGENDA REPORT CONSENT CALENDAR CITY MANAGER APPROVAL:1 DATE: January 12, 2021 SUBJECT: CORRECTION OF BOUNDARY MAP AND CHANGE OF DATE FOR PUBLIC HEARING RELATING TO THE FORMATION OF THE CITY OF SANTA CLARITA COMMUNITY FACILITIES DISTRICT NO. 2020-1 (COOPER STREET PARKING STRUCTURE) DEPARTMENT: Administrative Services PRESENTER: Johanna Medrano RECOMMENDED ACTION City Council adopt a resolution amending Resolution No. 20-78 (Resolution of Intention to Establish the City of Santa Clarita Community Facilities District No. 2020-1 [Cooper Street Parking Structure]). BACKGROUND On November 24, 2020, the City Council adopted Resolution No. 20-78 declaring its intent to finance the costs of operating and maintaining the Cooper Street Parking Structure (the "Services") through the formation of a separate service community facilities district (the "CFD"), in order to maintain the tax-exempt nature of the Vista Canyon CFD Bonds and have a qualified management contract under IRS rules. A typographical error was discovered relating to incorrect lot numbers of the tract map referenced on the proposed boundary map of the CFD, prior to recordation. The attached resolution would amend Resolution No. 20-78 to substitute the correct amended boundary map and change the public hearing date from January 12, 2021, to January 26, 2021. ALTERNATIVE ACTION Other action as directed by the City Council. FISCAL IMPACT None by this action. Page 1 Packet Pg. 32 0 ATTACHMENTS Resolution Amending Resolution No. 20-78 with Exhibit Resolution 20-78 Page 2 Packet Pg. 33 7.a RESOLUTION NO. 21- RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA CLARITA, CALIFORNIA, AMENDING RESOLUTION OF INTENTION TO ESTABLISH THE CITY OF SANTA CLARITA COMMUNITY FACILITIES DISTRICT NO. 2020-1 (COOPER STREET PARKING STRUCTURE) WHEREAS, the City Council (the "City Council") of the City of Santa Clarita (the "City") has received a petition signed by the owner of certain property (the "Owner") requesting the establishment of City of Santa Clarita Community Facilities District No. 2020-1 (Cooper Street Parking Structure) (the "District") pursuant to the Mello -Roos Community Facilities Act of 1982, as amended, commencing with Section 53311 of the Government Code of the State of California (the "Act"); and WHEREAS, the City Council adopted Resolution No. 20-78 which declared its intent to finance certain public services, including operation and maintenance of a public parking structure located at 17265 Rouse Place in the City of Santa Clarita, commonly known as the Cooper Street Parking Structure (the "Services"), that are in addition to those provided in the territory within the District prior to the formation of the District and do not supplant services already available within the territory included in the District, through the formation of the District subject to the levy of a special tax to pay for such services, approved at an election held within the boundaries of the District; and WHEREAS, a typographical error was discovered relating to incorrect lot numbers of the tract map referenced on the proposed boundary map of the District prior to recordation and it is the desire of the City Council to amend Resolution No. 20-78 to substitute the correct amended boundary map now on file in the office of the City Clerk and as shown on Exhibit A attached hereto (the "Amended Map") and change the public hearing date from January 12, 2021, to January 26, 2021. NOW, THEREFORE, the City Council of the City of Santa Clarita, California, does hereby resolve as follows: SECTION 1. All references to the map within Resolution No. 20-78, including references within Exhibit A thereto, shall heretofore reference the Amended Map which map shall govern for all details as to the extent of the District. On the original and one copy of the Amended Map of such District on file in the City Clerk's office, the City Clerk shall endorse the certificate evidencing the date and adoption of Resolution No. 20-78 as amended by this Resolution. The City Clerk shall file the original of such map in her office and, within fifteen (15) days after the adoption of this Resolution, the City Clerk shall file a copy of such map so endorsed in the records of the County Recorder, County of Los Angeles, State of California. SECTION 2. All references to the date of the public hearing on the establishment of the District and the proposed rate and method of apportionment of the Special Tax within Resolution No. 20-78 shall heretofore be modified to January 26, 2021, at the time and place referenced in Resolution No. 20-78 (the "Hearing"). The City Clerk is hereby directed to publish a notice ("Notice") of the Hearing pursuant to Section 6061 of the Government Code in a newspaper of Page 1 of 3 Packet Pg. 34 7.a general circulation published in the area of the proposed District. Such Notice shall contain the text or a summary of Resolution No. 20-78, as amended by this Resolution, state the time and place of the Hearing, a statement that the testimony of all interested persons or taxpayers will be heard, a description of the protest rights of the registered voters and landowners in the proposed Community Facilities District No. 2020-1 (Cooper Street Parking Structure), as provided in Section 53322 of the Act and a description of the proposed voting procedure for the election required by the Act. Such publication shall be completed at least seven (7) days prior to the date of the Hearing. SECTION 3. Resolution No. 20-78, as amended by this resolution, shall continue in full force and effect in accordance with the terms and provisions thereof, as heretofore amended, and shall constitute the Resolution of Intention for the District. SECTION 4. This resolution shall take effect immediately upon its adoption. PASSED, APPROVED, AND ADOPTED this 121h day of January 2021. MAYOR ATTEST: CITY CLERK DATE: STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss. CITY OF SANTA CLARITA ) I, Mary Cusick, City Clerk of the City of Santa Clarita, do hereby certify that the foregoing Resolution No. 21- was duly adopted by the City Council of the City of Santa Clarita at a regular meeting thereof, held on the 121h day of January 2021, by the following vote: AYES: COUNCIL,MEMBERS: NOES: COUNCIL,MEMBERS: ABSENT: COUNCIL,MEMBERS: CITY CLERK Page 2 of 3 Packet Pg. 35 m £ ; ;$§00 ({ \|| i [ ! |�)� }§;;< ) . ; / -! -, ] § : / (()(\)§\� `E§w �\ �;rl:l;§, ;|EZZr,0 )! § _'��§;!!!/)§ §§ \/} } o — z t; . § - § j §z ME ° .® « «zm q ;� z _- § )b(§ § - < 2 . | • /\�) � z a , a w f E �" o \ � ■ _ ¥ ! § } o § cL e | | §ro& LLJ _ z £ R § : \ ( . - � § a I q . �`° \---_omSTRrET----- --------------------- I II � LI Li j 2 / LLI § � \ \ _j u _ 2 ) � � k 0 RESOLUTION NO.20-78 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA CLARITA, CALIFORNIA, DECLARING ITS INTENTION TO ESTABLISH THE CITY OF SANTA CLARITA COMMUNITY FACILITIES DISTRICT NO. 2020-1 (COOPER STREET PARKING STRUCTURE) AND AUTHORIZE THE LEVY OF A SPECIAL TAX WITHIN SAID DISTRICT WHEREAS, the City Council (the "City Council") of the City of Santa Clarita (the "City") has received a petition signed by the owner of certain property (the "Owner") requesting the establishment of City of Santa Clarita Community Facilities District No. 2020-1 (Cooper Street Parking Structure) (the "District") pursuant to the Mello -Roos Community Facilities Act of 1982, as amended, commencing with Section 53311 of the Government Code of the State of California (the "Act"); and WHEREAS, the City Council intends to finance certain public services, including operation and maintenance of a public parking structure located at 17265 Rouse Place in the City of Santa Clarita, commonly known as the Cooper Street Parking Structure (the "Services"), that are in addition to those provided in the territory within the District prior to the formation of the District and do not supplant services already available within the territory included in the District, through the formation of the District subject to the levy of a special tax to pay for such services, approved at an election held within the boundaries of the District; and NOW, THEREFORE, the City Council of the City of Santa Clarita, California, does hereby resolve as follows: SECTION 1. The City Council hereby determines to institute proceedings for the formation of a community facilities district under the terms of the Act. The exterior boundaries of the community facilities district are hereby specified and described to be as shown on that certain map now on file in the office of the City Clerk entitled "Map of Proposed Boundaries, City of Santa Clarita Community Facilities District No. 2020-1 (Cooper Street Parking Structure)" which map indicates by a boundary line the extent of the territory included in the proposed community facilities district and shall govern for all details as to the extent of the District. On the original and one copy of the map of such District on file in the City Clerk's office, the City Clerk shall endorse the certificate evidencing the date and adoption of this Resolution. The City Clerk shall file the original of such map in her office and, within fifteen (15) days after the adoption of this Resolution, the City Clerk shall file a copy of such map so endorsed in the records of the County Recorder, County of Los Angeles, State of California. SECTION 2. The name of the proposed community facilities district shall be "City of Santa Clarita Community Facilities District No. 2020-1 (Cooper Street Parking Structure)." SECTION 3. The types of services proposed to be provided for, and financed by, the proposed District, include operation and maintenance of a public parking structure (the "Services"), which Services are in addition to and do not supplant those services already provided in the territory within the proposed District prior to the establishment of the District. Page 1 of 6 Packet Pg. 37 0 SECTION 4. Except where funds are otherwise available, it is the intention of the City Council to levy annually, in perpetuity, in accordance with procedures contained in the Act, a special tax (the "Special Tax") sufficient to finance the cost of providing the Services, the costs of administering the levy and collection of the Special Tax and all other costs of the levy of the Special Tax, including any foreclosure proceedings, legal, fiscal, and financial consultant fees, election costs, and all other administrative costs of the tax levy. The Special Tax will be secured by the recordation of a continuing lien against all taxable and nonexempt real property in the proposed District. The rate and method of apportionment (the "RMA") and manner of collection of the Special Tax to be levied on parcels of taxable property within the proposed District shall be as described in detail and set forth in Exhibit "A" attached hereto and by this reference made a part hereof. The RMA provides sufficient detail to allow each owner of nonexempt real property within the proposed District to estimate the maximum amount that such person will have to pay for the Services. The Special Tax is apportioned to each parcel on the foregoing basis pursuant to Section 53325.3 of the Act and as described in the RMA and such Special Tax is not levied on or based upon the value or ownership of real property. Upon recordation of a notice of special tax lien pursuant to Section 3114.5 of the Streets and Highways Code of the State of California, a continuing lien to secure each levy of the Special Taxes shall attach to all nonexempt real property in the proposed District, and that lien shall continue in force and effect until collection of the Special Taxes ceases. SECTION 5. Pursuant to Section 53340 of the Act, and except as provided in Section 53317.3 of the Act, properties of entities of the state, federal, and local governments shall be exempt from the levy of the Special Tax. SECTION 6. The City Council finds that the proposed Services described in Section 3 hereof are necessary to meet increased demands placed upon the City as a result of new development occurring within and related to the boundaries of the proposed District. SECTION 7. A public hearing (the "Hearing") on the establishment of the District and the proposed RMA of the Special Tax shall be held on January 12, 2021 at 6 p.m., or as soon thereafter as practicable, at the chambers of the City Council of the City of Santa Clarita, 23920 Valencia Blvd., Santa Clarita, CA 91355. At the time and place set forth for the Hearing, any interested person, including all persons owning lands or registered to vote within the proposed District may appear or be heard. Any protests may be made orally or in writing, except that any protests pertaining to the regularity or sufficiency of such proceedings shall be in writing and shall clearly set forth the irregularities and defects to which the objection is made. All written protests shall be filed with the City Clerk on or before the time fixed for such Hearing, and any written protest may be withdrawn in writing at any time before the conclusion of such Hearing. If written protests against the formation of the District are filed by (a) fifty percent (50%) or more of the registered voters, or six (6) registered voters, whichever is greater, residing within the proposed District, or (b) the owners of one-half (1/2) or more of the area of land included within the proposed District, the proceedings shall be abandoned. If said majority protest is limited to certain types of services or certain provisions of the special tax, those services or those provisions of the tax must be eliminated by the City Council. Page 2 of 6 Packet Pg. 38 0 SECTION 8. Each City officmwhoas or will be responsible for the District, if it is established, is hereby directed to study the proposed District and, at or before the time of the above -mentioned Hearing, file a report with the City Council, and which is to be made a part of the record of the Hearing, containing a brief description of the District and his or her estimate of the cost of providing the Services within the boundary of the District. The Director of Administrative Services is directed to estimate or cause the estimation of the fair and reasonable cost of all incidental expenses, including all costs associated with the creation of the District, determination of the amount of any Special Taxes, collection of any Special Taxes, or costs otherwise incurred in order to carry out the authorized purposes of the City with respect to the District. SECTION 9. The City Clerk is hereby directed to publish a notice ("Notice") of the Hearing pursuant to Section 6061 of the Government Code in a newspaper of general circulation published in the area of the proposed District. Such Notice shall contain the text or a summary of this Resolution, state the time and place of the Hearing, a statement that the testimony of all interested persons or taxpayers will be heard, a description of the protest rights of the registered voters and landowners in the proposed Community Facilities District No. 2020-1 (Cooper Street Parking Structure), as provided in Section 53322 of the Act and a description of the proposed voting procedure for the election required by the Act. Such publication shall be completed at least seven (7) days prior to the date of the Hearing. SECTION 10. The voting procedures to be followed in conducting the special election on the proposition with respect to the levy of special taxes on the land within the proposed District to fund the Services, if the District is established and such special election (the "Election") is held, shall be as follows: (a) If at least 12 persons have been registered to vote within the territory of the proposed District for each of the ninety (90) days preceding the close of the Hearing, the vote in the Election shall be by the registered voters of the District with each voter having one vote. In that event, the Election shall be conducted by the City Clerk (the "Election Official") and shall be held on a date selected by the City Council in conformance with the provisions of Section 53326 of the Act and pursuant to the provisions of the Elections Code of the State of California governing elections of cities, insofar as they may be applicable, and pursuant to said Section 53326 the ballots for the Election shall be distributed to the qualified electors of the proposed District by mail with return postage prepaid, and the Election shall be conducted as a mail ballot election. (b) If at the time of the close of the Hearing, and for at least the preceding ninety (90) days, less than 12 persons have been registered to vote within the territory of the proposed District, and pursuant to Section 53326 of the Act, the vote is therefore to be by the landowners of taxable parcels within the proposed District, with each landowner of record at the close of the Hearing having one vote for each acre or portion of an acre of land that he or she owns within the proposed District, the Election shall be conducted by the Election Official as follows: (1) The Election shall be held on the earliest date, following the Hearing and adoption of a resolution submitting the proposition of the levy of special taxes to fund the Services, upon which such Election can be held pursuant to said Section 53326 which may be Page 3 of 6 Packet Pg. 39 0 selected by the City Council, or such earlier date as the owners of land within the proposed District and the Election Official agree and concur is acceptable. (2) Pursuant to said Section 53326, the Election may be held earlier than ninety (90) days following the close of the Hearing if the qualified electors of the proposed District waive the time limits for conducting the elections set forth in said Section 53326 by unanimous written consent and the Election Official concurs insuchearlier election date as shall be consented to by the qualified electors. (3) Pursuant to said Section 53326, ballots for the Election shall be distributed to the qualified electors by the Election Official by mail with return postage prepaid, or by personal service. (4) Pursuant to applicable sections of the Elections Code of the State of California governing the conduct of mail ballot elections of cities, and the City, the Election Official shall, among other things, mail or deliver or cause to be mailed or delivered to each qualified elector an official ballot in a form specified by the City Council in the resolution calling the Election, and a return identification envelope with prepaid postage thereon addressed to the Election Official for returning voted official ballots. (5) The official ballot to be mailed or delivered by the Election Official to each landowner -voter shall have printed or typed thereon the name of the landowner -voter and the number of votes to be voted by the landowner -voter and shall have appended to it a certification to be signed by the person voting the official ballot which shall certify that the person signing the certification is the person who voted the official ballot, that he or she has been authorized to vote such official ballot on behalf of the landowner -voter and if the landowner -voter is other than a _ natural person, that he or she is an officer of or other person affiliated with the landowner -voter entitled to vote such official ballot. (6) The return identification envelope mailed or delivered by the Election Official to each landowner -voter shall have printed or typed thereon the following: (i) the name of the landowner, (ii) the address of the landowner, (iii) a declaration under penalty of perjury stating that the voter is the landowner -or the authorized representative of the landowner entitled to vote the enclosed ballot and is the person whose name appears on the identification envelope, (iv) the printed name and signature of the voter, (v) the address of the voter, (vi) the date of signing and place of execution of said declaration, and (vii) a notice that the envelope contains an official - ballot and is to be opened only by the Election Official. (7) The instruction to voter form to be mailed or delivered by the Election Official to the landowner -voters shall inform them that the official ballots shall be returned to the Election Official properly voted as provided thereon and with the certification appended thereto properly completed and signed in the sealed return identification envelope with the certification thereon completed and signed and all other information to be inserted thereon properly inserted by the hour on the date of the Election which is specified by the Election Official for the receipt of ballots; provided that if all qualified voters have voted, the Election may be closed by the Election Official. Page 4 of 6 Packet Pg. 40 0 (8) Upon receipt of the return identification envelopes which are returned prior to the voting deadline on the date of the Election, the Election Official shall canvass the votes cast in the Election, and shall file a statement with the City Council as to the results of such canvass and the election on each proposition set forth in the official ballot. The procedures set forth in this section for conducting the Election, if held, may be modified as the City Council may determine to be necessary or desirable. SECTION 11. The City may accept advances of funds from any sources, including private persons or private entities, and is authorized and directed to use such funds for any authorized purpose, including any cost incurred by the City in creating the District. The City may enter into an agreement to repay all of such funds as are not expended or committed for any authorized purpose at the time of the election on the levy of the Special Tax, if the proposal to levy such tax should fail, and at its option to repay any or all of such funds advanced if the levy of the Special Tax shall be approved by the qualified electors of the proposed District. SECTION 12. Pursuant to Section 53329.5 of the Act and except as provided in the RMA, the City Council finds that the public interest will not be served by allowing the property owners within the District to enter into a contract in accordance with subdivision (a) of that section, and that the property owners shall not be permitted to elect to perform the work and enter into a written contract with the City for the provision of the Services pursuant to said Section 53329.5 except as provided in the RMA. SECTION 13. This resolution shall take effect immediately upon its adoption. PASSED, APPROVED, AND ADOPTED this 24t" day of November 2020. ATTEST: CITY CLERK DATE: G' Page 5 of 6 MAYOR Packet Pg. 41 0 STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss. CITY OF SANTA CLARITA ) I, Mary Cusick, City Clerk of the City of Santa Clarita, do hereby certify that the foregoing Resolution No. 20-78 was duly adopted by the City Council of the City of Santa Clarita at a regular meeting thereof, held on the 24th day of November 2020, by the following vote: AYES: COUNCILMEMBERS: Miranda, McLean, Weste, Kellar NOES: COUNCILMEMBERS: None ABSENT: COUNCILMEMBERS: Smyth 1 f' CITY CLERK Page 6 of 6 Packet Pg. 42 EXHIBIT A 0 RATE AND METHOD OF APPORTIONMENT FOR CITY OF SANTA CLARITA COMMUNITY FACILITIES DISTRICT NO.2020-1 (COOPER STREET PARKING STRUCTURE) A Special Tax as hereinafter defined shall be levied on all Assessor's Parcels in City of Santa Clarita Community Facilities District No. 2020-1 (Cooper Street Parking Structure) ("CFD No. 2020-1" or "CFD") and collected each Fiscal Year commencing in Fiscal Year2020/21, in an amount determined by the City Council or its designee, through the application of the Rate and Method of Apportionment ("RMA"), as described below. All of the real property in CFD No. 2020-1, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided. A. DEFINITIONS The terms hereinafter set forth have the following meanings: "Act" means the Mello -Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the State of California. "Adjusted Parcel Area" means the adjusted land area that is assigned to Taxable Parcel(s) for purposes of determiningthe Maximum Special Tax wheneverthere is a Change in Total Parcel Area. "Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 2020-1 that are not included in the Direct Operating Costs. This includes, without limitation, the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or designee thereof or both); collecting the Special Taxes (whether by the City or otherwise); responding to inquiries regarding the Special Taxes; costs of the City, CFD No. 2020-1 or any designee thereof related to an appeal of any Special Tax levy; and the City's annual administration fees and third party expenses. "Agreement" means Parking Management Services Agreement for Parking Structure No.1 that was executed on October 21, 2020, by and between the City of Santa Clarita and theVista Canyon Master Association. "Annual Budget" means the budgetto be submitted to the City bythe Manager no laterthan March 1 for the following Fiscal Year, as described in Section 5.3 of the Agreement, except for Fiscal Year 2020/21 it means the budget approved during the CFD formation proceedings. "Annual Escalation Factor" means the greater of (i) the annual percent increase, as of April 2022 and each April thereafter, in the Bureau of Labor Statistics' Consumer Price Index for All Urban Consumers (CPI-U) for the Los Angeles -Long Beach -Anaheim area or (ii) 3.0%. City of Santa Clarita CFD No. 2020-1 (Cooper Street Parking Structure) November202O Page 1 Packet Pg. 43 0 "Assessor's meal S a tc t or parcel shown on an Assessor's Parcel Map with an assigned Assessor's parLPa number. "assessor's Parcel Map" means an official map of the Assessor of the County designating parcels by Assessor's Parcel number. "Assessor's Parcel Number ar APN" means the number assigned to the Assessor's Parcel by the County Assessor as shown )n the Assessor's Parcel Map. "CFD or CFD No. 2020" means City of Santa Clarita Community Facilities District No. 2020-1(Cooper Street Parking Structure). "CFD Administrator" means in official of the City, or designee thereof, responsible for determining the Special Tax Kequirement, as described in Section I, and providing for the levy and collection of the Special Taxes. "C;iange in Total ?arcel ;area" means any event where Assessor's Parcel(s) change, such as a lot line adjustment, the aWition of an easement, or some other change, resulting in the Total Parcel Area not being equal to the T6,,able CFD Area (18,973 square feet). "City" means the _10.1 of'-arita --larita. "Council" means the -ity Council of the City of Santa Clarita, acting as the legislative body of CFD No. 2020-1. "County" means `,;Yi County ofL.os Angeles, California. "Direct Operating osts" means the budgeted items in the Annual Budget for any Fiscal Year "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Manager" mean the Vic -a ',.,m,on Master Association, or its successor, as the operating manager of the Narking Si i uctura�. "Maximum Speciat -n�;" r;-Panq for each Fiscal Year and for each Taxable Parcel, the maximum Special Tax that .an be leviea oy CFD No. 2020-1 on such Taxable Parcel. "Non -Budgeter! Costs" means maintenance costs that occur during any Fiscal Year that were not included in the :special ax O'�quirement. "Non -Taxable CFD Area" means the area of Lot 7 of Tract Map No. 69164-01 of the City of Santa Clarita, County of Los Angeles,'itate of California, equal to 61,855 square feet. "Non -Taxable Parcet(s)" means the portion of Assessor's Parcel Number 2840-029-029 representing Lot 7 of Tract Map No. 69164-01 of the City of Santa Clarita, County of Los Angeles, State of California, or its successor parcel(s). "Operating Fund" means,a furd that shall be maintained for CFD No. 2020-1 for any Fiscal Year to pay for Direct Qperating Cost, other Maintenance Costs, and Administrative Expenses of the CFD. City of Santo Clarita CFD No. 2020-1 November202O (Cooper Street harking Structure) Page 2 Packet Pg. 44 0 "Other Maintenance Costs" means for any Fiscal Year, the estimated costs to maintain and operate the Parking Structure that are not included in the Direct Operating Costs. This includes all labor costs, including benefits and other payroll costs of paid personnel engaged in the operation of the Parking Structure; utility costs; the cost of trash services; any other operations costs described in Section 5.3 of the agreement; and any other Services authorized for the CFD. "Parcel Area" means the land area of an Assessor's Parcel, measured in square feet, as shown on an Assessor's Parcel Map, or if the land area is not identified on an Assessor's Parcel Map, the land area identified on the applicable final map, parcel map, condominium plan, or other recorded County document. "Parking Structure" means the parking facility known as the Cooper Street Parking Garage or Parking Facility 1 located within the Vista Canyon project in the City. . "Proportionately" means that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Taxable Parcel(s) within CFD No. 2020-1. "Reserve Fund(s)" means fund(s) that shall be maintained for CFD No. 2020-1 for accumulating funds to pay for deferred maintenance items that are included in the Annual Budget, or to pay for maintenance costs that are not budgeted. "Service(s)" means maintenance and operations of the Parking Structure which includes, but is not limited to, automated gate maintenance, parking space restriping, concrete repair and elevator maintenance and other operations and maintenance services described in the Agreement. "Special Tax" means any of the special taxes authorized to be levied within CFD No. 2020-1 pursuant to the Act to fund the Special Tax Requirement. "Special Tax Requirement" means for each Fiscal Year, the amount determined for CFD No. 2020- 1 equal to (i) Direct Operating Costs, (ii) Other Maintenance Costs; (iii) Administrative Expenses; and adjustments for the purposes of increasing or decreasing Operating Fund balance and/or the Reserve Fund balance, as determined by the CFD Administrator. "State" means the State of California. "Supplemental Special Tax" means the Special Tax levied pursuant to Section G to fund Non - Budgeted Costs. "Taxable CFD Area" means the area of Lot 8 of Tract Map No. 69164-01 of the City of Santa Clarita, County of Los Angeles, State of California, equal to 18,973 square feet. "Taxable Parcel(s)" means Assessor's Parcel Number2840-029-018 representing Lot 8 of Tract Map No. 69164-01 of the City of Santa Clarita, County of Los Angeles, State of California, or its successor parcel(s). "Taxable Parcel Area" means, initially, the Parcel Area of a Taxable Parcel. If a Change in Total Parcel Area occurs, Taxable Parcel Area will mean the Adjusted Parcel Area of a Taxable Parcel. City of Santa Clarita CFD No. 2020-1 (Cooper Street Parking Structure) November202O Page 3 Packet Pg. 45 0 "Total Parcel Area" means, at any time, the sum of the Parcel Area of all Taxable Parcel(s) within the CFD. B. DETERMINATION OF TAX :tB:.E PARCELS Each Fiscal Year, commencing with Fiscal Year 2020/21, each Taxable Parcel shall be subject to Special Tax in accordance with the RMA determined pursuant to Sections C , D and E below. All Assessor's Parcels within the 2oundaries of CFD No. 2020-1, exceptfor Non -Taxable Parcels orthose that are exempt from the Special Tax pursuant to law, shall be considered as Taxable Parcels. C. DETERMINATION OF TAXABLE AREA Each Fiscal Year, the Taxable Parcel Area shall be determined for the Taxable Parcels as follows: i. If there have been no changes to Taxable Parcels since the inception of the CFD, then the Taxable Parcel Area shall be equal to the Parcel Area for all Taxable Parcels. The Taxable Parcel Area will not change until the first occurrence of a Change in Total Parcel Area, if any. ii. In the Fiscal Year of the first occurrence of a Change in Total Parcel Area, if any, the Adjusted Parcel Area for each Taxable Parcel shall be determined by dividing the Parcel Area of the Taxable Parcel by thetotal Parcel Area of all Taxable Parcels and multiplyingthe percentage quotient by the Taxable CFD Area (18,973 square feet). The Taxable Parcel Area shall then be equal to the Adjusted Parcel Area for all Taxable Parcels for such Fiscal Year until there is an occurrence of a Change in Total Parcel Area, if any. iii. For any Fiscal Yearthereafter, if there is an occurrence of a Change in Total Parcel Area, the Adjusted Parcel Area for each Taxable Parcel shall be recalculated in the same manner as in the previous ,cep inirier to determine the Taxable Parcel Area. D. MAXIMUM SPECIAL TAX RATE The Fiscal Year 2020/21 Maximum Special Tax Rate for CFD 2020-1 is as follows. $37.35 per square foot of Taxable Parcel Area On each July 1, commencing 4)n July 1, 2021, the Maximum Special Tax Rate shall be increased by an amount equal to the Annual Escalation Factor multiplied by the Maximum Special Tax Rate in effect for the previous Fiscal Year. E. MAXIMUM SPECIAL TAX For each Fiscal Year, the Maximum Special Tax for any Taxable Parcel shall be equal to the Maximum Special Tax Rate times the Taxable Parcel Area. City of Santa Clorito CFD No. 2020-1 November2020 (Cooper Street Parking Structure) Page 4 Packet Pg. 46 0 F. METHOD OF APPORTIONMENT OF THE SPECIAL TAX For each Fiscal Year, commencing Fiscal Year 2020/21, the City shall levy the Special Tax Proportionately on Taxable Parcels within CFD No. 2020-1, up to a total amount equal to the lesser of the Special Tax Requirement or the Maximum Special Tax, G. SUPPLEMENTAL SPECIAL TAX FOR NON -BUDGETED COSTS During any Fiscal Year, if available funds in the Operating Fund and the Reserve Fund are not sufficient to pay for Non -Budgeted Costs, the City may levy Supplemental Special Taxes Proportionately on Taxable Parcels within CFD No. 2020-1, up an amount equal to the applicable Maximum Special Tax less, the Special Tax previously levied for the Fiscal Year. Any Supplemental Special Tax levy shall be billed directly to property owners for collection 30 days after the date of billing. H. MANNER OF COLLECTION OF THE SPECIAL TAX The 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. 2020-1 may collect the Special Tax at a different time or in a different manner, including direct billing, if necessaryto meet its funding requirements. I. DURATION OF THE SPECIAL TAX The Special Tax shall be levied in perpetuity to fund the Special Tax Requirement, unless no longer required as determined at the sole discretion of the Council. J. EXEMPTIONS No parcel(s) shall be exempt from the Special Tax unless exempted by law or designated as Non - Taxable Parcel(s). K. PREPAYMENT OF THE SPECIAL TAX The Special Tax may not be prepaid. L. APPEALS AND INTERPRETATIONS During any Fiscal Year, any landowner who feels that the amount of the Special Taxes levied on their Assessor's Parcel is in error may submit a written appeal to the CFD Administrator, provided that the landowner is current in the payment of the Special Taxes and such written appeal is submitted no laterthan the final day of the Fiscal Yearof the appeal. The CFD Administrator shall review the appeal and provide findings to the City. For necessary corrections, no refund shall be given; however, the amount of the Special Taxes levied shall be appropriately in the following Fiscal Year(s). The CFD Administrator may interpret the RMA for purposes of clarifying any ambiguities and make determinations relative to the annual administration of the Special Taxes and any landowner appeals. 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