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Earlier editions: 2026-09

Title 3 — REVENUE AND FINANCE

Jurupa Valley Municipal Code Ch. 3.60 Community Facilities District No. 2014-002 (mission Estates) Special Tax

Jurupa Valley Municipal Code · 2026-10 edition · updated 2026-10-04 · Jurupa Valley

Cite as: Jurupa Valley Municipal Code Chapter 3.60 · Text as of 2026-10-04

Footnotes:

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State Law reference— Mello-Roos Community Facilities Act of 1982, Government Code § 53311 et seq.

Sec. 3.60.010. - Recitals.

The recitals in Ord. No. 2015-02 are all true and correct.

(Ord. No. 2015-02, § 1, 3-5-2015)

Exceptions & meaning →

Sec. 3.60.020. - Authorization of the levy of a Special Tax.

By the passage of the ordinance from which this chapter is derived, the City Council authorizes the levy of the Special Tax in the Community Facilities District No. 2014-002 (Mission estates) ("CFD" for purposes of this chapter) in accordance with the Rate and Method set forth in the Exhibit "B" to the Resolution of Formation, which is on file in the office of the City Clerk and incorporated by reference herein.

(Ord. No. 2015-02, § 2, 3-5-2015)

Exceptions & meaning →

Sec. 3.60.030. - Annual rate determination.

The City Council is hereby further authorized to determine on or before August 10 each year, or such other date as is established by law or by the County Auditor-Controller of the County of Riverside, the specific Special Tax to be levied on each parcel of land in the CFD, except that special taxes to be levied shall not exceed the maximum rates set forth in the Rate and Method, but the Special Tax may be levied at a lower rate.

(Ord. No. 2015-02, § 3, 3-5-2015)

Exceptions & meaning →

Sec. 3.60.040. - Exempt property.

Except as provided in Government Code Section 53340.1 and except for properties that a local agency is a landowner of within the meaning of Government Code Section 53317(f), pursuant to Government Code Section 53340, properties of entities of the state, federal and local governments shall be exempt from the levy of the Special Tax. Reference is hereby made to the Rate and Method for a description of other properties or entities that are expressly exempted from the levy of the Special Tax.

(Ord. No. 2015-02, § 4, 3-5-2015)

Exceptions & meaning →

Sec. 3.60.050. - Use of collections.

All of the collections of the Special Tax shall be used only as provided by the Mello-Roos Community Facilities Act of 1982 (Gov. Code Section 53311 et seq.) and in the Resolution of Formation. The Special Tax shall be levied only so long as needed for the purposes as described in the Resolution of Formation.

(Ord. No. 2015-02, § 5, 3-5-2015)

Exceptions & meaning →

Sec. 3.60.060. - Collection.

The Special Tax shall be collected in the same manner as ordinary ad valorem taxes and shall be subject to the same penalties and the same procedure, sale and lien in any case of delinquency as applicable for ad valorem property taxes; provided, however, that the Special Tax may be collected by direct billing by the city of the property owners in the CFD or in such other manner as may be provided by the City Council. In addition, the provisions of Government Code Section 53356.1 shall apply to any delinquent Special Tax payments.

(Ord. No. 2015-02, § 6, 3-5-2015)

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Sec. 3.60.070. - Authorization.

The specific authorization for adoption of the ordinance from which this chapter is derived is Government Code Section 53340.

(Ord. No. 2015-02, § 7, 3-5-2015)

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Sec. 3.60.080. - Severability.

If for any reason any portion of this chapter is found to be invalid, of if the Special Tax is found inapplicable for any particular parcel within the CFD, by a court of competent jurisdiction, the balance of this chapter, and the application of the Special Tax to the remaining parcels within the CFD shall not be affected.

(Ord. No. 2015-02, § 8, 3-5-2015)

Exceptions & meaning →

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