Imperial County Municipal Code Ch. 13.19 Levy of Special Taxes Within Community Facilities District No. 06-1…

The board of supervisors for the county of Imperial finds, determines and declares that:

A. On February 14, 2006, the board of supervisors of the county of Imperial, pursuant to the Mello-Roos Community Facilities Act of 1982 (the "Act"), adopted a resolution entitled "A Resolution of the Board of Supervisors of the County of Imperial of Intention to Establish a Community Facilities District and to Authorize the Levy of Special Taxes" stating its intention to establish county of Imperial Community Facilities District No. 06-1 (McCabe Ranch) (the "community facilities district") and to finance certain public facilities (the "facilities") and services (the "services") and setting the date for a public hearing to be held on the establishment of the community facilities district;

B. On March 21, 2006, the board of supervisors held a noticed public hearing on the establishment of the community facilities district, as required by the Act;

C. Subsequent to the close of said hearing, on March 21, 2006, the board of supervisors adopted resolutions entitled "A Resolution of the Board of Supervisors of the County of Imperial of Formation of County of Imperial Community Facilities District No. 06-1 (McCabe Ranch), Authorizing the Levy of a Special Tax within the District and Establishing an Appropriations Limit for the District" (the "resolution of formation"), "A Resolution of the Board of Supervisors of the County of Imperial Deeming It Necessary to Incur Bonded Indebtedness Within County of Imperial Community Facilities District No. 06-1 (McCabe Ranch)" and "A Resolution of the Board of Supervisors of the County of Imperial Calling Special Election for County of Imperial Community Facilities District No. 06-1 (McCabe Ranch)," which resolutions established the community facilities district, authorized the levy of a special tax within the community facilities district and called an election within the community facilities district on the proposition of incurring indebtedness, levying a special tax within the community facilities district and establishing an appropriations limit for the community facilities district, respectively; and

D. Additionally, on March 21, 2006, an election was held in which the qualified electors of the community facilities district approved said proposition by more than the two-thirds vote required by the Act.

(Ord. 1404 § 1 (part), 2006)

The board of supervisors hereby authorizes and levies special taxes within the community facilities district pursuant to Sections 53328 and 53340 of the Act, at the rate and in accordance with the method of apportionment set forth in Exhibit A to the resolution of formation (the "rate and method of apportionment"). The special taxes are hereby levied commencing in fiscal year 2006-07 and in each fiscal year thereafter until the last fiscal year in which such special taxes are authorized to be levied pursuant to the rate and method of apportionment.

(Ord. 1404 § 1 (part), 2006)

The board of supervisors may, in accordance with subdivision (b) of Section 53340 of the Act, provide, by resolution, for the levy of the special tax in future tax years at the same rate or at a lower rate than the rate provided by this chapter. In no event shall the special tax be levied on any parcel within the community facilities district in excess of the maximum tax specified therefor in the rate and method of apportionment.

(Ord. 1404 § 1 (part), 2006)

The special tax shall be levied on all of the parcels in the community facilities district, unless exempted by law or by the rate and method of apportionment.

(Ord. 1404 § 1 (part), 2006)

The proceeds of the special tax shall only be used to pay, in whole or in part, the cost of providing the facilities and services and incidental expenses pursuant to the Act.

(Ord. 1404 § 1 (part), 2006)

The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and the same procedure, sale and lien priority in the case of delinquency as is provided for ad valorem taxes, unless another procedure is adopted by the board of supervisors.

(Ord. 1404 § 1 (part), 2006)

If for any reason any portion of this chapter is found to be invalid, or if the special tax is found inapplicable to any particular parcel within the community facilities district, by a court of competent jurisdiction, the balance of this chapter and the application of the special tax to the remaining parcels within the community facilities district shall not be affected.

(Ord. 1404 § 1 (part), 2006)