CITY COUNCIL AGENDA ITEM
Meeting Date: May 28, 2002
Subject/Title: Approve second reading of Ordinance No. 704 levying a special tax for the fiscal year 2002-03 and following fiscal years solely within and relating to the City of Brentwood Community Facilities District No. 2
Submitted by: J. Stevenson/P. Ehler
Approved by: John Stevenson, City Manager
Approve the second reading of Ordinance No. 704 levying a special tax for the fiscal year 2002-03 and following fiscal years solely within and relating to the City of Brentwood Community Facilities District No. 2 (CFD No. 2).
On May 14, 2002, City Council approved the first reading of Ordinance No. 704. At that same Council Meeting, City Council passed three (3) Resolutions pertaining to CFD No. 2. Resolution No. 2544 established CFD No. 2 and provided for the levy of special tax. Resolution No. 2545 deemed it necessary to incur bonded indebtedness for CFD No. 2. Resolution No. 2546 determined the results of the mailed ballot election for CFD No. 2
On March 26, 2002, by City Resolution No. 2503, the Brentwood City Council passed a Resolution of Intention to establish CFD No. 2. In addition City Council passed Resolution No. 2504 which was a Resolution to Incur Bonded Indebtedness.
On February 12, 2002, by City Resolution No. 2469, the City of Brentwood entered into a contract of services with East Diablo Fire Protection District (EDFPD) to increase 24 hour Firefighter Crews from two firefighters to three firefighters.
The City has adopted Local Goals, Policies and Appraisal Standards Concerning the Use of Community Facilities Act of 1982 (Act). These Local Goals, Policies and Appraisal Standards are required in order for the City to form any Community Facilities Districts utilizing the Act.
CFD No. 2 will provide a revenue stream for the purchasing and maintenance of open space, to increase the number of fire suppression, emergency medical services (EMS) and public safety personnel and the maintenance and operation of flood and storm drainage services located within the City of Brentwood.
The special tax rate is set at $175 per single family home with a maximum increase of 2% per year. Parcels that have not been issued a building permit prior to January 1st of the previous fiscal year will not be taxed. This special tax will sunset June 30, 2053.
The City received a 100% return in favor of forming CFD No. 2 and levying the special tax.
CFD No. 2 will provide approximately $2,000 in revenue for FY2002-03.
Ordinance No. 704 Levying a Special Tax for FY2002-2003 for CFD No. 2
ORDINANCE NO. 704
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BRENTWOOD LEVYING A SPECIAL TAX FOR THE FISCAL YEAR 2002-2003 AND FOLLOWING FISCAL YEARS SOLELY WITHIN AND RELATING TO THE CITY OF BRENTWOOD COMMUNITY FACILITIES DISTRICT NO. 2
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF BRENTWOOD:
1. Pursuant to Government Code Sections 53328 and 53340, and in accordance with the Rate and Method of Apportionment of Special Tax as shown in Exhibit D to Resolution No. 2544 Establishing the City of Brentwood Community Facilities District No. 2 adopted by the City Council (the “Council”) of the City of Brentwood (the “City”) on May 14, 2002 (the “Resolution”), a special tax is hereby levied on all taxable parcels within the City’s Community Facilities District No. 2, for the 2002-2003 fiscal year and for all subsequent fiscal years in the amount of the maximum authorized tax. The amount of special tax levied in each year may be adjusted annually, subject to the maximum authorized special tax limit, by resolution of the Council.
2. The Director of Finance and Information Systems of the City is authorized and directed, with the aid of the appropriate officers and agents of the City, to determine each year, without further action of the Council, the Special Tax Requirement (as that term is defined in Exhibit D of the Resolution), to prepare the annual special tax roll in the amount of the Special Tax Requirement in accordance with said Exhibit D and, without further action of the Council, to provide all necessary and appropriate information to the Contra Costa County Auditor in proper form, and in proper time, necessary to effect the correct and timely billing and collection of the special tax on the secured property tax roll of the County; provided, that as provided in the Resolution and Section 53340 of the California Government Code, the Council has reserved the right to utilize any method of collecting the special tax which it shall, from time to time, determine to be in the best interests of the City, including but not limited to, direct billing by the City to the property owners and supplemental billing.
3. The appropriate officers and agents of the City are authorized to make adjustments to the special tax roll prior to the final posting of the special taxes to the County tax roll each fiscal year, as may be necessary to achieve a correct match of the special tax levy with the assessor's parcel numbers finally utilized by the County in sending out property tax bills.
4. The City agrees that, in the event the special tax is collected on the secured tax roll of the County, the County may deduct its reasonable and agreed charges for collecting the special tax from the amounts collected, prior to remitting the special tax collections to the City.
5. Taxpayers who have requested changes or corrections of the special tax and who are not satisfied with the decision of the Director of Finance and Information Systems (whether the Director of Finance and Information Systems simply disagrees with the taxpayer or feels the Director of Finance and Information Systems is not authorized to consider the change requested) may appeal to the Council. The appeal must be in writing and fully explain the grounds of appeal, and must be based solely on the correction of mistakes in the levy based upon the status of the property, and no other appeals will be allowed. The Director of Finance and Information Systems shall schedule the appeal for consideration within a reasonable time at a Council meeting.
6. If for any cause any portion of this ordinance is found to be invalid, or if the special tax is found inapplicable to any particular parcel by a court of competent jurisdiction, the balance of this ordinance, and the application of the special tax to the remaining parcels, shall not be affected.
7. This ordinance shall take effect and be in force thirty (30) days after its date of passage as a tax measure; and before the expiration of fifteen (15) days after its passage the same shall be published, with the names of the members voting for and against the same, at least once in a newspaper of general circulation published and circulated in Community Facilities District No. 2.
I HEREBY CERTIFY that the foregoing ordinance was first read at a regular meeting of the Council of the City of Brentwood on the 14th day of May, 2002, and was passed and adopted at a regular meeting of the Council on the 28th day of May, 2002.
Michael A. McPoland, Sr.
Karen Diaz, CMC
City Clerk/Director of Administrative Services