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CITY COUNCIL AGENDA ITEM NO. 9

Meeting Date: July 8, 2003

Subject/Title: Approve the second reading of Ordinance No. 750 levying a special tax for the Fiscal Year 2003-04 and following fiscal years solely within and relating to the City of Brentwood Community Facilities District No. 3

Submitted by: Engineering: B. Grewal/D. Galey

Approved by: John Stevenson, City Manager

RECOMMENDATION
Approve the second reading of Ordinance No. 750 levying a special tax for the Fiscal Year 2003-04 and following fiscal years solely within and relating to the City of Brentwood Community Facilities District No. 3 (CFD No. 3).

PREVIOUS ACTION
On September 11, 2001, the City of Brentwood entered into a Joint Use Services Agreement with the Brentwood Union School District. In addition, the City of Brentwood entered into a Joint Use Services Agreement with Liberty Union School District on November 26, 2002.

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. This increase in financial responsibility to the City necessitated the formation of CFD No. 2.

On March 12, 2002, by City Resolution No. 2489, the City Council adopted Local Goals, Policies and Appraisal Standards Concerning the Use of the Community Facilities Act of 1982 (Act). These Local Goals, Policies and Appraisal Standards were required to be adopted by the City before the City could form Community Facilities Districts utilizing the Act.

On March 26, 2002, by City Resolution No. 2503, the City Council adopted a Resolution of Intention to Establish CFD No. 2. In addition, the City Council passed Resolution No. 2504 which was a Resolution to Incur Bonded Indebtedness.

On May 14, 2002, by City Resolution No. 2544, the City Council adopted a Resolution Establishing CFD No. 2 and on December 10, 2002, by City Resolution No. 2767, the City Council annexed additional territory into CFD No. 2.

On May 13, 2003, by City Resolution No. 2844, the Brentwood City Council passed a Resolution of Intention to establish CFD No. 3. In addition, the City Council adopted Resolution No. 2845 which was a Resolution to Incur Bonded Indebtedness.

On June 24, 2003, by City Resolution No. 2907, the Brentwood City Council passed a Resolution amending the boundary map and establishing the City of Brentwood Community Facilities District No. 3 (CFD No. 3) and providing for the levy of a special tax therein. The City Council also adopted Resolution No. 2908, a Resolution to Incur Bonded Indebtedness. In addition, the City Council approved Resolution No. 2909 to determine the results of the special election for CFD No. 3. The City Council also introduced Ordinance No. 750 Levying a Special Tax for Fiscal Year 2003-04 and following fiscal years solely within and relating to CFD No. 3

BACKGROUND
CFD No. 3 will provide a revenue stream for the purchase and maintenance of open space facilities and services, for increased fire suppression and emergency medical services (EMS), to fund police facilities, police protection and public safety services, to fund the maintenance and operation of flood and storm drainage facilities and services located within the City of Brentwood, and to fund joint use school facilities and services which the City has with the two School Districts.

The City will require all new development to annex into CFD No. 3 instead of CFD No. 2. The maximum special tax rate for CFD No. 3 is set at $600/parcel/year for each single family parcel with a maximum increase of 2% per year for residential units. All other land uses are proposed to have their special tax increased as referenced in the Formation Hearing Report. Parcels are eligible for the special tax if they have been issued a building permit prior to January 1st of the preceding fiscal year.

Because the City has received a 100% return in favor of forming CFD No. 3 and levying the special tax, we are able to levy the special tax for CFD No. 3 for Fiscal Year 2003-04 and on.

FISCAL IMPACT
CFD Nos. 2 and 3 will provide approximately $75,000 in revenue for FY2003-04 with a steady increase to a projected $5,000,000 in FY2021-22. The proposed increase in revenue is due to anticipated new development within the City and the 2% annual increase on the special tax. After the initial formation of CFD No. 3, it will be required as a Condition of Approval that all new development within the City of Brentwood, both residential and non-residential, be required to annex into CFD No. 3.


Attachments:
Ordinance No. 750
ORDINANCE NO. 750

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BRENTWOOD LEVYING A SPECIAL TAX FOR THE FISCAL YEAR 2003-2004 AND FOLLOWING FISCAL YEARS SOLELY WITHIN AND RELATING TO THE CITY OF BRENTWOOD COMMUNITY FACILITIES DISTRICT NO. 3

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. 2907 Establishing the City of Brentwood Community Facilities District No. 3 adopted by the City Council (the “Council”) of the City of Brentwood (the “City”) on June 24, 2003 (the “Resolution”), a special tax is hereby levied on all taxable parcels within the City’s Community Facilities District No. 3, for the 2003-2004 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 and the Director of Engineering 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. 3.
I HEREBY CERTIFY that the foregoing ordinance was first read at a regular meeting of the Council of the City of Brentwood on the 24th day of June, 2003, and was passed and adopted at a regular meeting of the Council on the 8th day of July, 2003.

 

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