Mendota Municipal Code Ch. 3.32 Police and Fire Services Tax

A special tax as hereinafter defined shall be levied on and collected for city of Mendota Community Facilities District No. 2006-1 (Police and Fire Services) ("CFD No. 2006-1") each fiscal year, commencing in Fiscal Year 2006-2007, in an amount determined by the city council of the city of Mendota through the application of the appropriate special tax for "Developed Residential Property" as described below. All of the real property in CFD No. 2006-1, unless exempted by law or by the provisions of this chapter, shall be taxed for the purposes, to the extent, and in the manner provided in this chapter.

(Ord. 06-03 § 1 (part), 2006)

The terms hereinafter set forth have the following meanings:

"Act" means the Mello-Roos Communities Facilities Act of 1982 as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the state of California.

"Administrative expenses" means any actual ordinary and necessary expense of the city of Mendota, or designee thereof or both, to carry out the administration of CFD No. 2006-1 related to the determination of the amount of the levy of the special tax, the collection of the special tax including the expenses of collecting delinquencies, the payment of a proportional share of salaries and benefits of any city employee whose duties are directly related to the administration of CFD No. 2006-1, fees and expenses for counsel, special tax consultant and other consultants hired by the city in relation to CFD No. 2006-1, costs associated with responding to public inquiries regarding CFD No. 2006-1, and costs otherwise incurred in order to carry out the authorized purposes of CFD No. 2006-1.

"Annual escalation factor" means for the special tax, the greater of (i) two percent, or (ii) the percentage change in the consumer price index for the calendar year ending in December of the prior fiscal year.

"Assessor's parcel" means a lot or parcel of land designated on an assessor's parcel map with an assigned assessor's parcel number within the boundaries of CFD No. 2006-1.

"Assessor's parcel map" means an official map of the assessor of the county designating parcels by assessor's parcel number.

"Base year" means fiscal year ending June 30, 2007.

"Building permit" means a permit for new construction for a residential dwelling unit. For purposes of this definition, "building permit" shall not include permits for construction or installation of retaining walls, utility improvements, or other such improvements not intended for human habitation.

"Calendar year" means the period commencing January 1 of any year and ending the following December 31.

"CFD administrator" means an official of the city, or designee thereof, responsible for determining the special tax requirements and providing for the levy and collection of the special tax.

"CFD No. 2006-1" means Community Facilities District No. 2006-1 (Police and Fire Services) established by the city under the Act.

"City" means the city of Mendota.

"City council" means the city council of the city, acting as the legislative body of CFD No. 2006-1, or its designee.

"Consumer price index" means the index published by the U.S. Department of Labor, Bureau of Labor Statistics for all urban consumers in the Fresno County area.

"County" means the county of Fresno.

"Developed residential property" means all assessor's parcels within CFD No. 2006-1 for which building permits were issued for purposes of constructing single-family residential or multi-family residential dwelling units on or before June 1 preceding the fiscal year for which the special tax is being levied, and that each such assessor's parcel is associated with a lot within a final map, as determined reasonably by the city and/or CFD administrator.

"Exempt property" means all assessor's parcels within CFD No. 2006-1 designated as being exempt from the special tax as determined in Section 3.32.070 of this chapter.

"Final map" means a subdivision of property evidenced by the recordation of a final map, parcel map, or lot line adjustment, pursuant to the Subdivision Map Act (California Government Code Section 66410 et seq.) or the recordation of a condominium plan pursuant to California Civil Code 1352 that creates individual lots for which building permits may be issued without further subdivision.

"Fiscal year" means the period commencing on July 1st of any year and ending the following June 30th.

"Lot" means an individual legal lot created by a final map for which a building permit could or has been issued.

"Maximum special tax" means the maximum special tax determined in accordance with Section 3.32.040 of this chapter, which can be levied by CFD No. 2006-1 in any fiscal year on developed residential property within CFD No. 2006-1.

"Multi-family residential" means all assessor's parcels for which a building permit has been issued for purposes of constructing a residential structure consisting of two or more residential units that share common walls, including, but not limited to, duplexes, triplexes, town homes, condominiums and apartment units.

"Nonresidential property" means all assessor's parcels for which a building permit was issued for any type of nonresidential use.

"Public property" means any property within the boundaries of CFD No. 2006-1 that is owned by or irrecoverable dedicated to the city, the federal government, the state of California, the county, CFD No. 2006-1, or other public agency.

"Public services" means new police and fire services, including, but not limited to: (i) the costs of contracting services, (ii) related facilities, equipment, vehicles, ambulances, fire apparatus and supplies, (iii) the salaries and benefits of city and noncity staff that directly provide police and fire services, and (iv) city and noncity overhead costs associated with providing such services within CFD No. 2006-1. The special tax provides only partial funding for police and fire services.

"Single-family residential" means all assessor's parcels for which a building permit has been issued for purposes of constructing one single-family residential dwelling unit.

"Special tax" means any special tax authorized to be levied by CFD No. 2006-1 pursuant to the Act to fund public services and administrative expenses.

"Tax-exempt property" means an assessor's parcel not subject to the special tax as defined under Section 3.32.070 of this chapter.

"Undeveloped property" means all assessor's parcels within CFD No. 2006-1 for which building permits have not been issued and are not classified as public property.

"Unit" means any separate residential dwelling unit in which a person or persons may live, which comprises an independent facility capable of conveyance separate from adjacent residential dwelling units and is not considered to be for commercial or industrial use.

(Ord. 06-03 § 1 (part), 2006)

Each fiscal year, beginning with Fiscal Year 2006-2007, each assessor's parcel within CFD No. 2006-1 shall be classified as developed residential property or exempt property.

(Ord. 06-03 § 1 (part), 2006)

The maximum special tax for each assessor's parcel classified as developed residential property in Fiscal Year 2006-2007 shall be equal to six hundred sixty dollars ($660.00) per unit. For each subsequent fiscal year following the base year, the maximum special tax shall be adjusted by the annual escalation factor.

(Ord. 06-03 § 1 (part), 2006)

Commencing with Fiscal Year 2006-2007, and for each subsequent fiscal year, the CFD administrator shall calculate the maximum special tax applicable for such fiscal year and levy the maximum special tax on all developed residential property.

(Ord. 06-03 § 1 (part), 2006)

The special tax shall be levied in perpetuity to fund public services provided to CFD No. 2006-1.

(Ord. 06-03 § 1 (part), 2006)

The city shall classify as exempt property: (i) public property, (ii) nonresidential property, (iii) undeveloped property, (iv) assessor's parcels which are used as places of worship and are exempt from ad valorem property taxes because they are owned by a religious organization, (v) assessor's parcels used exclusively by a homeowners' association, or (vi) assessor's parcels with public or utility easements making impractical their utilization for other purposes than those set forth in the easement.

(Ord. 06-03 § 1 (part), 2006)

Any property owner claiming that the amount or application of the special tax is not correct may file a written notice of appeal with the city council not later than twelve (12) months after having paid the first installment of the special tax that is disputed. A representative(s) of CFD No. 2006-1 shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the special tax, and rule on the appeal. If the representative's decision requires that the special tax for an assessor's parcel be modified or changed in favor of the property owner, a cash refund shall not be made, but an adjustment shall be made to the special tax on that assessor's parcel in the subsequent fiscal year(s).

(Ord. 06-03 § 1 (part), 2006)

The annual special taxes shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided, however, that CFD No. 2006-1 may collect the special taxes at a different time or in a different manner if necessary to meet its financial obligations.

(Ord. 06-03 § 1 (part), 2006)