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CITY COUNCIL AGENDA ITEM NO. 3

Meeting Date: December 14, 2004

Subject/Title: Approve second reading of Ordinance No. 787, levying a special tax relating to Community Facilities District No. 4

Prepared by: Engineering: D. Galey

Submitted by: Engineering: B. Grewal

RECOMMENDATION
Approve the second reading of Ordinance No. 787, levying a special tax for the Fiscal Year 2004-05 and following fiscal years solely within and relating to the City of Brentwood Community Facilities District No. 4 (CFD No.4).

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 Council Resolution No. 2469, the City of Brentwood entered into a Services Contract with East Diablo Fire Protection District (EDFPD) to increase Firefighter Crews.

On March 12, 2002, by City Council Resolution No. 2489, 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 May 14, 2002, by City Council Resolution No. 2544, City Council adopted a Resolution Establishing CFD No. 2. On December 10, 2002, by City Council Resolution No. 2767, City Council annexed additional territory into CFD No. 2.

On June 24, 2003, by City Council Resolution No. 2907, City Council adopted a Resolution Establishing CFD No. 3 and on January 13, 2004, by City Council Resolution No. 2004-17, the City Council annexed additional territory into CFD No. 3.

On September 14, 2004, by City Council Resolution No. 2004-215, City Council adopted a Resolution of Intention to establish CFD No. 4. In addition, City Council adopted Resolution No. 2004-216, which was a Resolution to Incur Bonded Indebtedness.

On November 9, 2004, by City Council Resolution No. 2004-263, City Council established CFD No.4, City Council also adopted Resolution No. 2004-264, to incur bonded indebtness, and Resolution No. 2004-265, determining the results of the special election for CFD No. 4. City Council also introduced Ordinance No. 787, levying a special tax relating to CFD No. 4.

BACKGROUND
Community Facilities District No. 4 was established on November 9, 2004, to levy an annual special tax on all new development within the City to finance an increased number of fire suppression, emergency medical services (EMS), police and public safety personnel; for the maintenance and operation of flood and storm drainage services; for the purchasing and maintenance of open space; for joint use school facilities and services; library facilities; for roadway rehabilitation and pavement management; and for the undergrounding of utility facilities located within the City of Brentwood. The City currently requires all parcels, as a condition of development, to participate within the Community Facilities District, and subsequently pay the annual special tax at the following rates as previously approved at district formation.

1 If any Taxable Parcel within the boundaries of the District has a Floor Area Ratio greater than one (1.00) the Special Tax Rates shown in the table above will be multiplied by the Taxable Parcel’s Floor Area Ratio. For example, if a commercial parcel has a Floor Area Ratio of 1.50 the FY 2004-05 Special Tax Rate would be $7,650.00 per acre ($5,100.00/acre x 1.50).

2 For FY 2004-05 and on, the Facilities Special Tax Rate for Single Family, Condominium, Multi-Family, and Rural parcels shown in the table above will be increased two (2.00%) percent compounded annually, per Government Code § 53321.

3 For FY 2004-05 and on, the Services Special Tax Rate for Single Family, Condominium, Multi-Family, and Rural parcels shown in the table above will be increased by the Consumer Price Index for San Francisco Bay Area Urban Wage Earners (from June 2004) with a minimum of two (2.00%) percent and a maximum of five (5.00%) percent compounded annually for any given year.

4 For Special Tax calculation purposes, the maximum acreage any Taxable Parcel will have is five (5.00) acres. Taxable Parcels greater than five (5.00) acres will default to five (5.00) acres. For FY2004-05 and on, the Facilities and Services Special Tax Rate for Commercial, Industrial, and Institutional parcels shown in the table above will be increased by the Consumer Price Index for San Francisco Bay Area Urban Wage Earners (from June 2004) with a minimum of two (2.00%) percent compounded annually.

All property owners in CFD No. 4 have returned their Official Ballots and Consent and Waiver Forms in favor of district formation. Upon the second reading of this ordinance we are able to levy the special tax relating to CFD No. 4 for Fiscal Year 2004-05 and on.

FISCAL IMPACT
CFD No. 4 will provide a steady increase in revenue to a projected $14,600,000, in Fiscal Year 2021-22 for funding of the listed facilities and services.

Attachments:
Ordinance 787 Levying Special Tax relating to CFD No.4
ORDINANCE NO. 787

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BRENTWOOD LEVYING A SPECIAL TAX FOR THE FISCAL YEAR 2004-2005 AND FOLLOWING FISCAL YEARS SOLELY WITHIN AND RELATING TO THE CITY OF BRENTWOOD COMMUNITY FACILITIES DISTRICT NO. 4

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. 2004-263, Establishing the City of Brentwood Community Facilities District No. 4 adopted by the City Council (the “Council”) of the City of Brentwood (the “City”) on November 9, 2004 (the “Resolution”), a special tax is hereby levied on all taxable parcels within the City’s Community Facilities District No. 4, for the 2004-2005 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 City Engineer and Director of Finance and Information Systems of the City are 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 City Engineer and Director of Finance and Information Systems (whether the City Engineer and Director of Finance and Information Systems simply disagrees with the taxpayer or feels the City Engineer and 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 City Engineer and 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. 4.
I HEREBY CERTIFY that the foregoing ordinance was first read at a regular meeting of the Council of the City of Brentwood on the 9th day of November, 2004, and was passed and adopted at a regular meeting of the Council on the 14th day of December, 2004.
 

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