Weed Municipal Code Ch. 3.32 Community Facilities District

A. "Act" means Mello-Roos Community Facilities Act.

B. "CFD" means community facilities district.

C. "Services" means those listed in Exhibit A of Resolution No. 04-2009, as adopted, and hereafter amended, and on file in the office of the city clerk.

D. "Underwritten title company" has the same meaning provided in Section 12340.5 of the California Insurance Code.

(Ord. No. 390-2009, § 1, 3-12-2009; Ord. No. 480-2024, § 3, 12-12-2024)

The city council hereby establishes Community Facilities District No. 2009-1. The map of said CFD boundaries as adopted, and hereafter amended, is on file in the office of the city clerk.

(Ord. No. 390-2009, § 1, 3-12-2009)

The city council hereby authorizes and levies the special tax within CFD No. 2009-1 pursuant to the Mello-Roos Community Facilities Act, at the rate and in accordance with the rate and method of apportionment of special tax set forth in the resolution of formation which rate and method is by this reference incorporated herein. The special tax is hereby levied commencing in fiscal year 2009-10 and in each fiscal year thereafter to pay for the services for the CFD, as contemplated by the resolution of formation and the proceedings and all costs of administering the CFD.

(Ord. No. 390-2009, § 1, 3-12-2009)

The city's finance director, or designee, or an employee or consultant of the city, is hereby authorized and directed each fiscal year to determine the specific special tax to be levied for the next ensuing fiscal year for each parcel of real property within the CFD, in the manner and as provided in the resolution of formation.

(Ord. No. 390-2009, § 1, 3-12-2009)

Exemptions from the levy of the special tax shall be as provided in the resolution of formation and the applicable provisions of the Act. In no event shall the special tax be levied on any parcel within the CFD in excess of the maximum special tax specified in the resolution of formation.

(Ord. No. 390-2009, § 1, 3-12-2009)

All of the revenues generated by the collection of the special tax shall be used as provided in the Act and in the resolution of formation, including, but not limited to, the payment of costs of the services, the payment of the costs of the city in administering the CFD, and the costs of collecting and administering the special tax.

(Ord. No. 390-2009, § 1, 3-12-2009)

The special tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes; provided, however, that the city council may provide for other appropriate methods of collection by resolution(s) of the city council. In addition, the provisions of Section 53356.1 of the Act shall apply to delinquent special tax payments. The city finance director, or designee, is hereby authorized and directed to provide all necessary information to the auditor/tax collector of the county of Siskiyou in order to effect proper billing and collection of the special tax, so that the special tax shall be included on the secured property tax roll of the county of Siskiyou for fiscal year 2009-10 and for each fiscal year thereafter until no longer required to pay for the services or until otherwise terminated by the city.

(Ord. No. 390-2009, § 1, 3-12-2009)

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 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. 390-2009, § 1, 3-12-2009)

A. Any owner of a property subject to the tax levied under Section 3.32.030, and who meets the conditions set forth in this Section, may apply to prepay and permanently satisfy that tax. The property owner shall submit this application to the city clerk, who shall forward it to the city manager or his or her designee for review. The city manager may grant or deny the application. The city manager shall grant this application only if it includes all of the following:

1. A statement signed under penalty of perjury from the property owner or the owner's authorized representative that the property owner acquired title to the property in question without actual knowledge that the property is subject to the tax levied under Section 3.32.030.

2. Clear and convincing evidence that, before the property owner acquired title to the property in question, (a) the property owner received a title report from an underwritten title company regarding that property, and (b) that title report either did not indicate the property is subject to the tax levied under Section 3.32.030, or it affirmatively asserted the property is not subject to that tax.

B. The property owner must submit the application described in subdivision A no later than June 30 of the third fiscal year in which the tax provided in Section 3.32.030 is levied on the property listed in that application. The tax was levied against a property in a fiscal year if;

1. It was included on the annual property tax bill for that property; or

2. It otherwise appeared on a written invoice sent to the property owner. A property owner who fails to meet this deadline is ineligible for the remedy provided by this Section.

C. If the city manager grants the application, he or she shall forward it to the city's finance director, who shall calculate the amount necessary to prepay and permanently satisfy the tax. This calculation shall estimate the amount the property would owe over the next forty years, taking the amount due for the most recent fiscal year and increasing it annually according to the average percentage change in the consumer price index for the greater San Francisco area over the previous ten years, as determined by the U.S. Department of Labor.

D. If the city manager denies the application, he or she shall issue that denial in writing. If the city manager grants the application, he or she shall issue a written statement including both:

1. The fact that the application was granted; and

2. The amount the finance director calculated to prepay and permanently satisfy the tax. In either event, the city manager shall provide this written response to the applicant by mail and, if requested, by e-mail.

E. If the city manager grants the application, then, after the property owner pays the amount calculated pursuant to subdivision C, the city shall promptly comply with the Act's procedures to remove the special tax lien from the property in question.

F. If the property owner is not satisfied with the city manager's decision to deny an application, or with the finance director's calculation under subdivision C, the property owner may file an appeal in writing to the city council within ten calendar days after the city manager issues the written statement described in subdivision D. All such appeals shall be filed with the city clerk and shall be accompanied by the applicable fee provided in the fee schedule currently in effect in the city. The city council will conduct the appeal as a de novo hearing and shall render its decision within forty-five days after the conclusion of the hearing. The city council may reverse, set aside, affirm, amend, or modify the action of the city manager or the finance director, provided that the actions of the council are consistent with this Section and the rest of the city's code. The council may also refer said matter back to the city manager for additional consideration or to obtain additional information. The city council may establish administrative procedures it deems necessary or appropriate for such an appeal, provided that it shall be the property owner's burden to demonstrate error by the city manager or the finance director. The city council's decision in such an appeal shall be final and binding.

G. A property owner is not eligible to submit an application under subdivision A if that property owner took part in the election referenced in Resolution Nos. 09-2009 and 10-2009.

(Ord. No. 480-2024, § 4, 12-12-2024)