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
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).
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
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
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.
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
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.