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HomeMy WebLinkAboutROI NO 1834RESOLUTION NO. 1 8 3 4 A RESOLUTION OF THE CITY OF BAKERSFIELD DECLARING ITS INTENTION TO ESTABLISH THE CITY OF BAKERSFIELD POLICE AND FIRE SERVICES COMMUNITY FACILITIES DISTRICT NO. 2015 -1 (ROSEDALE RANCH); TO LEVY A SPECIAL TAX THEREIN TO FINANCE ADDITIONAL POLICE AND FIRE SERVICES REQUIRED BY NEW DEVELOPMENT WITHIN THE COMMUNITY FACILITIES DISTRICT WHEREAS, the City Council of the City of Bakersfield (the "City ") has duly considered the advisability and necessity of establishing a community facilities district within its jurisdictional boundaries, which community facilities district and boundaries are more particularly described herein, and levying a special tax therein to finance police and fire services therein under and pursuant to the terms and provisions of the "Mello -Roos Community Facilities Act of 1982," being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the "Act "); and WHEREAS, the police and fire services will assist in mitigating the impact on the need for police and fire services occasioned by new development that is expected to occur within the boundaries of the community facilities district; and WHEREAS, the City Council finds that because of the property tax structure in the State of California, the ad valorem property tax revenue from new residential development within the City is allocated, under the law, in such a way that the portion of such revenue that comes to the City is significantly less than the cost, to the City, of providing police and fire services to the new residential development; and WHEREAS, the City Council has determined that the establishment of the community facilities district is consistent with and follows the local goals and policies concerning the use of the Act that have been adopted by the City Council and are now in effect; and WHEREAS, the City Council is fully advised in this matter; NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL, AS FOLLOWS: Section 1. The City Council finds and determines that the foregoing recitals are true and correct. Section 2. It is the intention of the City Council, and the City Council hereby proposes, to establish a Community Facilities District under and pursuant to the terms and provisions of the Act, to be known and designated as "City of Bakersfield Police and Fire Services Community Facilities District No. 2015 -1 (Rosedale Ranch)" (the "Community Facilities District "). The boundaries of the territory proposed for inclusion in the Community Facilities District are more particularly described and shown on a map entitled "Map of Proposed Boundaries, Police and Fire Services Community Facilities District No. 2015 -1 (Rosedale gAKF9� OHSUSA:761 13 1 663.1 V C? ORIGINAL Ranch)" now on file in the office of the City Clerk (the "Clerk "), which map is hereby approved by the City Council. A copy of the map is marked Exhibit A and is attached hereto, and by this reference is incorporated herein and made a part of this Resolution. The City Council finds that the map is in the form and contains the matters prescribed by Section 3110 of the California Streets and Highways Code and directs the Clerk to certify the adoption of this resolution on the face of the map. The Clerk is hereby authorized and directed to record a copy of the map with the County Recorder of Kern County in accordance with the provisions of Section 3111 of the Streets and Highways Code of the State of California. The City Council hereby finds that any property included within the boundary that is currently in agricultural use will nonetheless be benefited by the proposed services. Section 3. It is the intention of the City Council to finance, pursuant to the Act, those police and fire services shown on Exhibit B attached hereto, which by this reference is incorporated herein and made a part of this Resolution (the "Services "). All of the Services are necessary to meet increased demands placed upon the City as a result of development occurring and anticipated to occur within the Community Facilities District. The cost of financing the Services includes all costs associated with the creation of the Community Facilities District, the determination of the amount of any special taxes or the collection or payment of any special taxes and costs otherwise incurred in order to carry out the authorized purposes of the Community Facilities District, together with any other expenses incidental to the provision of the Services. A representative list of incidental expenses that may be incurred are set forth on Exhibit C attached hereto, which by this reference is incorporated herein and made a part of this Resolution. Section 4. It is the intention of the City Council that, except where funds are otherwise available, a special tax shall be annually levied within the Community Facilities District sufficient to pay for the Services, including but not limited to the repayment of funds advanced by the City for the Community Facilities District and for the Services. Upon recordation of a Notice of Special Tax Lien pursuant to Section 3114.5 of the California Streets and Highways Code, a continuing lien to secure each levy of the special tax shall attach to all nonexempt real property in the Community Facilities District, and this lien shall continue in force and effect in perpetuity unless the lien is cancelled in accordance with law, or until levy of the special tax by the City ceases. Section 5. It is the intention of the City Council that the proposed special tax will be collected through the regular County of Kern secured property tax bills, and will be subject to the same enforcement mechanism, and the same penalties and interest for late payment, as apply to the regular ad valorem property taxes; however, the City Council reserves the right to utilize any other lawful means of billing, collecting and enforcing the special tax, including direct billing and supplemental billing. Section 6. The rate and method of apportionment of the special tax, including the maximum annual special tax, is set forth on Exhibit D attached hereto, which by this reference is incorporated herein and made a part of this Resolution. Exhibit D provides sufficient detail to allow each landowner or resident within the Community Facilities District to estimate the maximum amount that such person will have to pay. The special tax obligation is not subject to prepayment. o�c�AKF9 s� OHSUSA:76 1 13 1 663.1 2 m r v o ORIGINAL Section 7. It is the intention of the City Council, pursuant to Section 53325.7 of the Government Code of the State of California, to establish the initial appropriations limit, as defined by subdivision (h) of Section 8 of Article XIIIB of the California Constitution, for the Community Facilities District in the amount of $1,848,567 for the 2015 -16 fiscal year. Section 8. Notice is given that Wednesday the 22nd day of April, 2015, at the hour of 5:15 P.M., or as soon thereafter as the City Council may reach the matter, at the Council Chambers City Hall, 1501 Truxtun Avenue, Bakersfield, CA, has been fixed by the City Council as the time and place for a public hearing to be held by the City Council to consider the establishment of the Community Facilities District, the proposed rate, method of apportionment and manner of collection of the special tax and all other matters as set forth in this Resolution. At the public hearing, any persons interested, including all taxpayers, property owners and registered voters within the Community Facilities District may appear and be heard, and the testimony of all interested persons or taxpayers for or against the establishment of the Community Facilities District and the levy of the special tax, or the extent of the Community Facilities District, or the provision of any of the Services proposed therefor, or the establishment of an appropriations limit therefor, or on any other matters set forth in this Resolution, will be heard and considered. Section 9. Any protests to the proposals in this Resolution may be made orally or in writing by any interested persons or taxpayers, except that any protests pertaining to the regularity or sufficiency of these proceedings shall be in writing and shall clearly set forth the irregularities and defects to which objection is made. The City Council may waive any irregularities in the form or content of any written protest and at the public hearing may correct minor defects in the proceedings. All written protests not presented in person by the protester at the public hearing shall be filed with the Clerk at or before the time fixed for the public hearing in order to be received and considered. Any written protest may be withdrawn in writing at any time before the conclusion of the public hearing. Section 10. Written protests by a majority of the registered voters residing and registered within the Community Facilities District (if at least six such voters protest), or by the owners of a majority of the land area within the Community Facilities District not exempt from the proposed special tax, will require suspension of these proceedings for at least one year. If a majority protest is directed only against certain elements of the proposed Services or special tax of the Community Facilities District, only those elements need be excluded from the proceedings. Section 11. The public hearing may be continued from time to time, but shall be completed within thirty (30) days, except that if the City Council finds that the complexity of the Community Facilities District or the need for public participation requires additional time, the public hearing may be continued from time to time for a period not to exceed six (6) months. Section 12. The City Council may at the public hearing modify this resolution by eliminating any of the Services, or by changing the method of apportionment of the special tax so as to reduce the maximum special tax for all or a portion of the owners of property within the Community Facilities District, except that if the City Council proposes to modify this resolution in a way that will increase the probable (as distinct from maximum, which may not be increased) o``gAKF9� OHSUSA:761 1 3 1 663.1 3 V O ORIGINAL special tax to be paid by the owner of any lot or parcel of land in the Community Facilities District, the City Council shall direct that a report be prepared that includes a brief analysis of the impact of the proposed modifications on the probable special tax to be paid by the owners of such lots or parcels of land in the Community Facilities District, and the City Council shall receive and consider such report before approving any such modifications or any resolution forming the Community Facilities District which includes such modifications. Section 13. At the conclusion of the public hearing, the City Council may abandon the proposed establishment of the Community Facilities District or it may, after passing upon all protests, determine to proceed with establishing the Community Facilities District. Section 14. If the City Council determines at the conclusion of the public hearing to proceed with the establishment of the Community Facilities District, it expects that the proposed voting procedure will be by landowners voting in accordance with the Act, as the City Council is informed that during the 90 days prior to the date set for the hearing, there have been times when there were fewer than twelve (12) registered voters residing within the Community Facilities District. The City Council will require this information to be confirmed before ordering the election. Section 15. The City Manager of the City is hereby directed to instruct the Chief of Police and the Fire Chief of the City to study the Community Facilities District and, at or before the time of the public hearing, to cause to be prepared and filed with the City Council reports which shall contain brief descriptions of the Services by type which in their opinions will be required to adequately meet the needs of the new development expected to occur within the Community Facilities District, together with estimates of the cost of providing the Services. The reports shall, upon their presentation, be submitted to the City Council for review, shall be available for inspection by the public, and shall be made a part of the record of the public hearing on this Resolution of Intention to establish the Community Facilities District. The City Manager, the Chief of Police and the Fire Chief may retain consultants to prepare the reports, and may combine the reports into a single report. Section 16. Notice of the time and place of the public hearing shall be given by the City Clerk in the following manner: (a) A Notice of Public Hearing in the form attached hereto as Exhibit E shall be published once in the BAKERSFIELD CALIFORNIAN, a newspaper of general circulation published in the area of the Community Facilities District, pursuant to Section 6061 of the Government Code of the State of California and shall be completed at least seven (7) days prior to the date set for the public hearing; and (b) A Notice of Public Hearing in the form attached hereto as Exhibit E shall be mailed, first class postage prepaid, to each owner of land, and to each registered voter residing, within the boundaries of the proposed Community Facilities District (to property owners at their addresses as shown on the last equalized assessment roll, and to registered voters at their addresses as shown on the records of the Kern County Registrar of Voters, or in either case as otherwise known to the Clerk). The mailing shall be completed at least fifteen (15) days prior to the date set for the public hearing. �0AKF9 OHSUSA:761131663.1 4 O F- r J G ORIGINAL Section 17. This resolution shall take effect from and after its passage and adoption. HEREBY CERTIFY that the foregoing Resolution was passed and adopted by the Council of the City of Bakersfield at a regular meeting thereof held on the 4th day of March, 2015, by the following vote: ✓ �/ V, v,-- AY COUNCIL MEMBER RIVER,/ A, MAXWELL, WEIR, SMITH, HANSON, PARLIER COUNCIL MEMBER 1rl, ABSTAIN: COUNCIL MEMBER BS NT' COUNCIL MEMBER 15m jlyax� 4441/" CITY CLERK and Ex fficio Clerk of the Council of the City of Bakersfield APPROVED MAR 0 4 2015 HARVEY L. HALL Mayor APPROVED AS TO FORM: VIRGINIA GENNARO City Attorney By OSHUA H. RUDNICK Deputy City Attorney OHSUSA:761131663.1 I o``gAKF9� � m V O ORIGINAL CLERK'S CERTIFICATE I, Roberta Gafford, Clerk of the City of Bakersfield, do hereby certify as follows: The foregoing resolution is a full, true and correct copy of a resolution duly adopted at a regular meeting of the City Council of said Authority duly and regularly held at Council Chambers City Hall, 1501 Truxtun Avenue, Bakersfield, CA on the 4th day of March, 2015, of which meeting all of the members of said City Council had due notice and at which a majority thereof were present, and that at said meeting said resolution was adopted by the following vote: ,/, �/ ✓ ✓ AYE S: 9'%v ro► , Mo�+z,ll, Wt tr, Sri MV, I {- CA" t-'D Par 1 I*—e NOES: NOn2 ABSENT: SUIItVGn An agenda for said meeting was posted at least seventy -two (72) hours before said meeting at the Q y 14 11 IVVYR. , a location freely accessible to members of the public, and a brief description of said resolution appeared on said agenda. I have carefully compared the foregoing with the original minutes of said meeting on file and of record in my office, and the foregoing is a full, true and correct copy of the original resolution adopted at said meeting and entered in said minutes. Said resolution has not been amended, modified or rescinded since the date of its adoption and the same is now in full force and effect. Dated: MUCK U , 2015. r ". t. e 44, " — Ro erta Gafford, Clerk City of Bakersfield, Ca i rnia OHSUSA:761 1 3 1 663.1 s � r U Cr ORIGINAL. OHSUSA:761131663.1 EXHIBIT A [ATTACH A COPY OF THE BOUNDARY MAP] A -1 o``gAKF9� U p ORIGINAL. EXHIBIT B LIST OF AUTHORIZED SERVICES Police and fire services that are in addition to those services that were provided within the boundaries of the Community Facilities District at the time of formation of the Community Facilities District, including but not limited to (i) the costs of contracting services, (ii) related equipment, vehicles, ambulances, fire apparatus and supplies, (iii) the salaries and benefits of City and non -City staff that directly provide police and fire services, and (iv) City and non -City overhead costs associated with providing such services within the Community Facilities District. OHSUSA:761131663.1 B- I o��AKF9T s v o ORIGINAL EXHIBIT C REPRESENTATIVE LISTING OF INCIDENTAL EXPENSES It is anticipated that the following incidental expenses may be incurred in the proposed legal proceedings for formation of the Community Facilities District: Special tax consultant services Special tax collection charges, costs and expenses City staff review, oversight and administrative services Special Counsel services Other consultant services Publishing, mailing and posting of notices Recording fees The foregoing enumeration shall not be regarded as exclusive and shall be deemed to include any other incidental expenses of a like nature which may be incurred from time to time with respect to the Community Facilities District. OHSUSA:761131663.1 C -1 O� 6 AK�9cP F— m ORIGINAL EXHIBIT D RATE AND METHOD OF APPORTIONMENT OF THE SPECIAL TAX [See attached] OHSUSA:761131663.1 D -1 O� 6 AKF9N f- m v 4i ORIGINAL EXHIBIT E NOTICE OF PUBLIC HEARING REGARDING THE FORMATION OF CITY OF BAKERSFIELD POLICE AND FIRE SERVICES COMMUNITY FACILITIES DISTRICT NO. 2015 -1 (ROSEDALE RANCH) AND THE LEVY OF A SPECIAL TAX THEREIN Wednesday, April 22, 2015 -- Council Chambers City Hall, 1501 Truxtun Avenue, Bakersfield, CA NOTICE IS HEREBY GIVEN that on March 4, 2015, the City Council of the City of Bakersfield (the "City") duly adopted its Resolution No. (the "Resolution of Intention ") wherein it declared its intention to form a community facilities district to be known as "City of Bakersfield Police and Fire Services Community Facilities District No. 2015 -1 (Rosedale Ranch)" (the "Community Facilities District ") and to levy a special tax within the Community Facilities District to pay the costs of specified Police and Fire Services (the "Services "), under and pursuant to the terms and provisions of the "Mello Roos Community Facilities Act of 1982," being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California, commencing with Section 53311 (the "Act "). This Notice contains a brief summary of the Resolution of Intention, but you are referred to the full text of the Resolution of Intention on file with the City Clerk (the "Clerk ") for the definitive description of the proposed Community Facilities District, including a description of the Services, a list of incidental expenses, and the rate and method of apportionment of the proposed special tax. The Resolution of Intention sets forth (1) the proposed special tax for the Community Facilities District, (2) the proposed police and fire services to be funded from the special tax revenues, (3) the extent of the proposed Community Facilities District; and (4) the proposed establishment of the initial annual appropriations limit for the Community Facilities District at $1,848,567 for the 2015 -16 fiscal year. In order to confer the authority upon the City Council to levy the special tax, a public hearing must be held on the Resolution of Intention, the City Council must determine to form the Community Facilities District, and the qualified electors within the Community Facilities District must approve the authority proposed in the Resolution of Intention by a two - thirds vote. As the Community Facilities District is uninhabited or inhabited by fewer than 12 registered voters, the qualified electors are, pursuant to the Act, the owners of property within the Community Facilities District. THIS IS THE NOTICE OF THE PUBLIC HEARING. The public hearing will be held during the City Council meeting on Wednesday, the 22nd day of April, 2015, at the Council Chambers City Hall, 1501 Truxtun Avenue, Bakersfield, CA, at the hour of 5:15 P.M., or as soon thereafter as the City Council may reach the matter. At the public hearing, any persons interested may appear and be heard, and the oral or written testimony of all interested persons for or against the establishment of the Community Facilities District and the levy of the special tax, or the extent of the Community Facilities District, or the authorization to finance the Police and Fire Services, or the establishment of the appropriations limit, or on any other matters contained in the Resolution of Intention, will be heard and considered. Any protests to the proposed authority set forth in the Resolution of Intention may be made orally or in writing by any registered voters residing and registered within the Community Facilities District or O��AK�9cP OHSUSA:761 131663.1 E- I > r � rn V r Q ORICINAt by any owner of land within the Community Facilities District, except that any protests pertaining to the regularity or sufficiency of the proceedings shall be in writing and shall clearly set forth the irregularities and defects to which objection is made. The City Council may waive any irregularities in the form or content of any written protest, and at the public hearing may correct minor defects in the proceedings. All written protests not presented in person by the protester at the public hearing shall be filed with the Clerk at or before the time fixed for the public hearing in order to be received and considered. Any written protest may be withdrawn in writing at any time before the conclusion of the public hearing. Written protests by a majority of the registered voters residing and registered within the Community Facilities District (if at least six such voters protest), or by the owners of a majority of the land area within the Community Facilities District not exempt from the proposed special tax, will require suspension of the proceedings for at least one year. If such protests are directed only against certain elements of the proposed Services or special tax of the Community Facilities District, only those elements need be excluded from the proceedings. The City Manager, the Chief of Police and the Fire Chief have studied the Community Facilities District and will provide, at or before the time of the public hearing, a report which will contain a brief description of the Services that in their opinion will be required to adequately meet the needs of the new development expected to occur within the Community Facilities District, together with an estimate of the cost of providing the Services, and an estimate of the incidental expenses related thereto. The report will be available for inspection by the public, and will become a part of the record of the public hearing. Questions should be directed to Nelson Smith, Finance Director, telephone (661) 326 -3740; nsmith @bakersfieldcity.us. Dated: 12015. Roberta Gafford, City Clerk, City of Bakersfield OHSUSA:761 1 3 1 663.1 E -2 P, K, 9q F- m V r 4 ORIGINAL RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX CITY OF BAKERSFIELD POLICE AND FIRE SERVICES COMMUNITY FACILITIES DISTRICT NO. 2015 -1 (ROSEDALE RANCH) A special tax as hereinafter defined shall be levied on and collected for City of Bakersfield Police and Fire Services Community Facilities District No. 2015 -1 (Rosedale Ranch) ( "CFD No. 2015 -1 ") each Fiscal Year, commencing in Fiscal Year 2015 -2016, by the City Council of the City of Bakersfield through the application of the appropriate Special Tax for "Developed Residential Property" as described below. All of the real property in CFD No. 2015 -1, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent, and in the manner herein provided. 1. DEFINITIONS 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. "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. 2015 -1. "Assessor's Parcel Map" means an official map of the assessor of the County designating parcels by Assessor's Parcel number. "Building Permit" means a permit for new construction of a Residential Unit issued after January 1, 2015. 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. "CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax and providing for the levy and collection of the Special Tax. "CFD No. 2015 -1" means Police and Fire Services Community Facilities District No. 2015 -1 (Rosedale Ranch) established by the City under the Act. "City" means the City of Bakersfield. "City Council" means the City Council of the City, acting as the Legislative Body of CFD No. 2015 -1, or its designee. "City -wide Tax" means any tax levied on Assessor Parcels approved by the City and its voters to pay solely for police and fire services, including but not limited to (i) the costs of contracting services, (ii) operation and maintenance of related February 4, 2015 Police and Fire Services Community Facilities District No. 2015 -1 City of Bakersfield o� gAKF9cr f- m a ORIGINAL equipment, vehicles, ambulances, fire apparatus and supplies, (iii) the salaries and benefits of City and non -City staff that directly provide police and fire services, and (iv) City and non -City overhead costs associated with providing such police and fire services. "County" means the County of Kern. "Developed Residential Property" means all Assessor's Parcels within CFD No. 2015 -1 for which Building Permits were issued for purposes of constructing a Residential Unit on or before April l preceding the Fiscal Year for which the Special Tax is being levied. "Exempt Property" means all Assessor's Parcels within CFD No. 2015 -1 designated as being exempt from the Special Tax as determined in Section 6. "Fiscal Year" means the period commencing on July I of any year and ending the following June 30. "Maximum Special Tax" means the Maximum Special Tax determined in accordance with Section 3, which can be levied by CFD No. 2015 -1 in any Fiscal Year on Developed Residential Property within CFD No. 2015 -1. "Non- Residential Property" means all Assessor's Parcels for which a Building Permit was issued for any type of non - residential use. "Public Property" means any property within the boundaries of CFD No. 2015 -1 that is owned by or irrevocably dedicated to the City, the federal government, the State of California, the County, CFD No. 2015 -1, or other public agency. "Public Services" means police and fire services that are in addition to those services that were provided within the boundaries of CFD 2015 -1 at the time of formation of CFD 2015 -1, including but not limited to (i) the costs of contracting services, (ii) related equipment, vehicles, ambulances, fire apparatus and supplies, (iii) the salaries and benefits of City and non -City staff that directly provide police and fire services, and (iv) City and non -City overhead costs associated with providing such services within CFD No. 2015 -1. The Special Tax provides only partial funding for police and fire services. "Residential Unit" means any separate residential dwelling unit in which a person or persons may live, which comprises an independent facility capable of conveyance or rental separate from adjacent residential dwelling units and is not considered to be for commercial or industrial use. "Special Tax" means any special tax authorized to be levied by CFD No. 2015 -1 pursuant to the Act to fund Public Services. "Undeveloped Property" means all Assessor's Parcels within CFD No. 2015 -1 for which Building Permits have not been issued and are not classified as either Public Property or Exempt Property. February 4, 2015 2 Police and Fire Services Community Facilities District No. 2015 -1 City of Bakersfield O� �AKF9cP U r-- O ORIGINAL 2. LAND USE CLASSIFICATION Each Fiscal Year, beginning with Fiscal Year 2015 -2016, each Assessor's Parcel within CFD No. 2015 -1 shall be classified as Developed Residential Property or Exempt Property. 3. MAXIMUM SPECIAL TAX RATES The Maximum Special Tax for each Assessor's Parcel classified as Developed Residential Property is provided in Table l below. Table 1 Maximum Special Tax Rates TIME PERIOD MAXIMUM SPECIAL TAX RATE Fiscal Years 1 through 10 after classification as Developed Residential $287 per Residential Unit Property Fiscal Years l 1 through 20 after classification as Developed Residential $174 per Residential Unit Property 4. METHOD OF APPORTIONMENT Commencing with Fiscal Year 2015 -2016, and for each subsequent Fiscal Year, the CFD Administrator shall calculate the Maximum Special Tax applicable for such Fiscal Year in accordance with Table I of Section 3 above, and shall levy the Maximum Special Tax on all Developed Residential Property. If a City -wide Tax is approved, owners of Developed Residential Property shall be levied a Special Tax reduced by the amount of the City -wide Tax. 5. TERM OF SPECIAL TAX The Special Tax shall be levied to fund Public Services provided to CFD No. 2015 -1 on any Developed Residential Property for a maximum of twenty (20) years following the date such property is first classified as Developed Residential Property and subject to the Special Tax Rates as determined in Table 1 of Section 3 above. February 4, 2015 3 Police and Fire Services Community Facilities District No. 2015 -1 City of Bakersfield O�gAKF9cP t— m U p ORIGINAL_ 6. EXEMPTIONS The City shall classify as Exempt Property: (i) Public Property, (ii) Non - Residential 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. 7. APPEALS 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 months after having paid the first installment of the Special Tax that is disputed. A representative(s) of CFD No. 2015 -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). 8. COLLECTION OF SPECIAL TAXES Collection of the annual Special Tax shall be made by the County in the same manner as ordinary ad valorem property taxes are collected and the annual Special Tax shall be subject to the same penalties and the same lien priority in the case of delinquency as ad valorem taxes; provided, however, that the City Council may provide for other means of collecting the Special Tax, including direct billings thereof to the property owners. 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County of Kern ) ROBERTA GAFFORD, being duly sworn, deposes and says: That she is the duly appointed, acting and qualified City Clerk of the City of Bakersfield; and that on the 10th day of March, 2015 she posted on the Bulletin Board at City Hall, a full, true and correct copy of the following: Resolution of Intention No. 1834 passed by the Bakersfield City Council at a meeting held on the 4th day of March, 2015 and entitled: A RESOLUTION OF THE CITY OF BAKERSFIELD DECLARING ITS INTENTION TO ESTABLISH THE CITY OF BAKERSFIELD POLICE AND FIRE SERVICES COMMUNITY FACILITIES DISTRICT NO. 2015 - 1(ROSEDALE RANCH); TO LEVY A SPECIAL TAX THEREIN TO FINANCE ADDITIONAL POLICE AND FIRE SERVICES REQUIRED BY NEW DEVELOPMENT WITHIN THE COMMUNITY FACILITIES DISTRICT. ROBERTA GAFFORD City Clerk and Ex Officio of the Council of the City of Bakersfield By: DEP City 61brk SADOCUMENTIFORMSWOR ROImpd