Loading...
10-23-2018 CC Rpt 13 COUNCIL AGENDA STAFF REPORT Chino I Iiia, TO: HONORABLE MAYOR AND CITY COUNCIL DATE: OCTOBER 23, 2018 MEMBERS FROM: CITY MANAGER ITEM NO: 13 SUBJECT:ANNUAL REPORTS AND RESOLUTIONS SETTING SPECIAL TAX FOR 2019 FOR COMMUNITY FACILITIES DISTRICTS NOS. 1, 2, 4, 5, 6, 8, 9, AND 10 RECOMMENDATION: 1. Receive and file the annual reports for Community Facilities Districts Nos. 1, 2, 4, 5, 6, 8, 9 and 10 (Exhibit A), pursuant to Government Code Section 53411. 2. Adopt the following Resolutions entitled: A. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO HILLS, CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO. 1, ESTABLISHING THE ANNUAL SPECIAL TAX; B. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO HILLS, CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO. 2, ESTABLISHING THE ANNUAL SPECIAL TAX; C. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO HILLS, CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO. 4, ESTABLISHING THE ANNUAL SPECIAL TAX; D. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO HILLS, CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO. 5, ESTABLISHING THE ANNUAL SPECIAL TAX; E. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO HILLS, CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO. 6, ESTABLISHING THE ANNUAL SPECIAL TAX; F. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO HILLS, CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO. 8, ESTABLISHING THE ANNUAL SPECIAL TAX; G. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO HILLS, CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO. 9, ESTABLISHING THE ANNUAL SPECIAL TAX; AND H. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO HILLS, CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO. 10 (FAIRFIELD RANCH), ESTABLISHING THE ANNUAL SPECIAL TAX. 370/454 BACKGROUND/ANALYSIS: Annually, in accordance with California Government Code Section 53411, the City's Finance Director must file a report with the City Council which identifies the funds collected and expended for each of the City's Community Facilities Districts (CFDs). In addition, annually the City Council adopts a resolution establishing the CFDs tax rate for the next calendar year and fiscal year. The CFDs were formed to finance certain infrastructure and public facilities in the development of the Chino Hills areas. The CFDs within Chino Hills and their proposed tax rates for the 2019 calendar year and 2019-20 fiscal year are as follows: Tax "A"1 Tax "B"2 Tax "C"3 CFD No. 1 Rolling Ridge $5,089.83 $611.73 N/A CFD No. 2 Los Ranchos $5,089.83 $611.73 N/A CFD No. 4 The Oaks $5,089.83 $611.73 N/A CFD No. 5 Soquel/Rincon/Woodview $5,089.83 $611.73 N/A CFD No. 6 Carbon Canyon $5,089.83 $611.73 N/A CFD No. 8 Butterfield N/A4 $611.73 N/A CFD No. 9 Rincon $5,089.83 $611.73 (By agreement) Special Tax Residential Non-Residential $ per unit $ per acre CFD No. 105 Fairfield Ranch Zone 1 $1,448.07 to $2,523.19 $24,660.89 Zone 2 $1,710.29 to $2,658.68 $27,848.40 The formation documents for CFDs 1, 2, 4, 5, 6 and 9 provide for an annual escalation in Tax "A" of three percent. The formation documents for CFDs 1, 2, 4, 5, 6, 8 and 9 also provide for an annual escalation in Tax "B" of two percent, effective January 1 each year. The formation documents for CFD 10 provide for an escalation in the Special Tax of two percent on July 1 each year. The escalation factor for Tax "A," which is a one-time tax payable when a building permit is issued, can be implemented as of January 1 each year, and has been reflected in the proposed resolutions to increase on January 1, 2019. However, the escalation factor for Tax "B" cannot be implemented until July 1 each year because the January 1 effective date falls during a tax year for which Tax "B" has already been levied. Therefore, the escalation factor for Tax "B" and for the CFD 10 Special Tax will be implemented as of July 1, 2019 (affecting tax year 2019-20 tax rates) and is reflected in the proposed resolutions. 1 Tax "A" is a pass through, collected at the building permit stage, to the Chino Valley Unified School District for school development purposes. 2 Tax "B" is a per residential dwelling unit charge, or per equivalent dwelling unit, levied for CFD debt service and infrastructure improvements collected on an annual basis beginning with initial occupancy for a maximum of 25 years. 3 Tax "C" is a development financing mechanism "unique" to CFD No. 9. 4 For CFD No. 8, Chino Valley Unified School District and the developer handled school development by separate agreement, negating the need for Tax "A" within this CFD. 5 Special Taxes for CFD No. 10 Residential Properties are assessed based on building square footage. The Special Tax is levied to fully satisfy the Zone 1 Special Tax Requirement and Zone 2 Special Tax Requirement, but in no event shall it be levied after Fiscal Year 2038-39. 371/454 ENVIRONMENTAL (CEQA) REVIEW: These recommended actions are exempt from review under the California Environmental Quality Act (California Public Resources Code §§ 21000, et seq., "CEQA") and CEQA regulations (14 California Code of Regulations ("CCR") §§ 15000, et seq.) because these actions involve government fiscal activities which do not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment and constitute an organizational or administrative activity that will not result in direct or indirect physical changes in the environment. Accordingly, the recommended actions do not constitute a "project" that requires environmental review (see specifically 14 CCR § 15378(b)(4-5)). FISCAL IMPACT: Approval of this item will provide the necessary funds to insure adequate debt service funding, construction, and acquisition of needed public facilities. All assessments received by the CFDs are deposited into accounts restricted in use for CFD purposes. REVIEWED BY OTHERS: This agenda item has been reviewed by the City's bond counsel, Norton Rose Fulbright; the City's consultant for special district administration services, Willdan Financial Services; and by the City's financial advisor, Harrell & Company Advisors. Respectfully Submitted, Recommended By: graljoi Konradt Barllam ChIista Buha iar City Manager Finance Director Attachments Exhibit A - Annual Report Resolution - CFD No. 1 Resolution - CFD No. 2 Resolution - CFD No. 4 Resolution - CFD No. 5 Resolution - CFD No. 6 Resolution - CFD No. 8 Resolution - CFD No. 9 Resolution - CFD No. 10 372/454 FY 17/18 Actuals CFD #1- ROLLING RIDGE Beginning Fund Balance $ 1,348,779.29 Revenues Taxes Collected 395,778.64 Other Revenues (3,108.37) Total Revenues 392,670.27 Expenditures Debt Service (217,471.26) Operating Expenditures (25,282.42) Total Expenditures (242,753.68) Ending Fund Balance $ 1,498,695.88 CFD #2- LOS RANCHOS Beginning Fund Balance $ 4,968,762.77 Revenues Taxes Collected 1,624,344.20 Other Revenues (7,612.05) A Total Revenues 1,616,732.15 Expenditures Debt Service (1,692,772.52) Operating Expenditures (329,433.07) Total Expenditures (2,022,205.59) Ending Fund Balance $ 4,563,289.33 CFD #4-THE OAKS Beginning Fund Balance $ 5,874,869.68 Revenues Taxes Collected 72,070.13 Other Revenues (3,687.05) A Total Revenues 68,383.08 Expenditures Debt Service - Operating Expenditures (558,964.30) Total Expenditures (558,964.30) Ending Fund Balance $ 5,384,288.46 373/454 FY 17/18 Actuals CFD #5- WOODVIEW/ RINCON VILLAGE Beginning Fund Balance $ 5,279,526.08 Revenues Taxes Collected 2,722,739.31 Other Revenues (16,819.14) A Total Revenues 2,705,920.17 Expenditures Debt Service (2,161,531.26) Operating Expenditures (114,302.45) Total Expenditures (2,275,833.71) Ending Fund Balance $ 5,709,612.54 CFD #6- CARBON CANYON Beginning Fund Balance $ 1,577,626.54 Revenues Taxes Collected 285,964.99 Other Revenues (3,433.30) A Total Revenues 282,531.69 Expenditures Debt Service (198,992.50) Operating Expenditures (91,504.69) Total Expenditures (290,497.19) Ending Fund Balance $ 1,569,661.04 CFD #8- BUTTERFIELD Beginning Fund Balance $ 369,849.60 Revenues Taxes Collected 90,599.63 Other Revenues (743.23) A Total Revenues 89,856.40 Expenditures Debt Service - Operating Expenditures (23,839.78) Total Expenditures (23,839.78) Ending Fund Balance $ 435,866.22 374/454 FY 17/18 Actuals CFD #9- RINCON VILLAGE Beginning Fund Balance $ 6,032,042.67 B Revenues Taxes Collected 1,129,256.81 Other Revenues (15,291.59) A Total Revenues 1,113,965.22 Expenditures Debt Service (599,212.50) Operating Expenditures (47,524.22) Capital Projects (53,714.35) Total Expenditures (700,451.07) Ending Fund Balance $ 6,445,556.82 CFD #10- FAIRFIELD RANCH Beginning Fund Balance $ 2,194,511.49 B Revenues Taxes Collected 1,008,846.27 Other Revenues (2,478.40) A Total Revenues 1,006,367.87 Expenditures Debt Service (945,850.02) Operating Expenditures (48,380.86) Capital Projects (155,360.10) Total Expenditures (1,149,590.98) Ending Fund Balance $ 2,051,288.38 A- Other Revenues is reported negative due to Fair Market Value Adjustment (GASB 31). B - Beginning Fund Balance has been adjusted to include the fund balance in the capital projects fund. 375/454 RESOLUTION NO. 2018R- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO HILLS, CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO. 1, ESTABLISHING THE ANNUAL SPECIALTAX WHEREAS, the Board of Supervisors of the County of San Bernardino, State of California, initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of Special Tax"A" and Special Tax "B" in Community Facilities District No. 1, as authorized 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 for the State of California. This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 1 (hereinafter referred to as the "District"); and WHEREAS, the Board of Supervisors of the County of San Bernardino ("County'), acting in its capacity as the Governing Body of the aforementioned District, by Ordinance as authorized by Section 53340 of the Government Code of the State of California, authorized the levy of Special Tax "A," a special one time development tax to pay for the cost of making certain regional and local public facilities available, and to benefit parcels within the District, said tax due and payable prior to the granting of any building permit and Special Tax"B," a special annual use tax to pay for the cost of making certain regional and local public facilities available, and to benefit parcels within the District, said tax due and payable for a period of years not to exceed twenty-five (25), commencing subsequent to occupancy of any dwelling unit or residential dwelling unit; and WHEREAS, upon incorporation on December 1, 1991,the City became the successor to the County as the legislative body of the District, and this legislative body desires to establish the specific rate of the special tax to be collected for the 2019 calendar year with respect to Special Tax "A" and the 2019-20 fiscal year with respect to Special Tax "B," respectively. NOW, THEREFORE, THE CITY COUNCIL OF THE CITYOF CHINO HILLS,ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF THE AFOREMENTIONED DISTRICT, DOES RESOLVE, DETERMINE, AND ORDER AS FOLLOWS: SECTION 1 . That the above recitals are all true and correct. SECTION 2. That the amount of the special taxes to be levied for the calendar year 2019 with respect to Special Tax"A"and fiscal year beginning July 1, 2019, and ending June 30, 2020, with respect to Special Tax"B," for the aforementioned District is as follows: 1 of 4 376/454 SPECIAL TAX "A" $5,089.83 per residential dwelling unit SPECIAL TAX "B" $ 611 .73 per residential dwelling unit or equivalent dwelling unit SECTION 3. That the amounts as set forth above do not exceed the amounts previously authorized by Ordinance, and are not in excess of that as previously approved by the qualified electors of the District. SECTION 4. That the Special Tax"A" shall be due and payable prior to the granting of any building permit. Special Tax"A,"for any qualified low-to-moderate income housing units, may be deferred and collected at the close of escrow by authorization of the City Manager. SECTION 5. That the Special Tax "B" shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of anydelinquencyfor ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax. SECTION 6: All monies above collected shall be paid into the District funds, including any bond fund and reserve fund. SECTION 7. As authorized by Section 53340, subsection(e)of the Government Code of the State of California, the Auditor of the County is hereby requested to enter on the next County assessment roll on which taxes will become due, opposite each lot or parcel of land effected in a space marked "public improvements, special tax," or by any other suitable designation, the installment of the Special Tax"B," and for the exact rate and amount of said tax. SECTION 8. The County Auditor shall then, at the close of the tax collection period, promptly render to this District a detailed report showing the amount and/or amounts of such Special Tax"B" installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection. 2 of 4 377/454 SECTION 9. The City Clerk shall certify as to the adoption of this resolution. PASSED, APPROVED, and ADOPTED this 23rd day of October 2018. PETER J. ROGERS, MAYOR ATTEST: CHERYL BALZ, CITY CLERK APPROVED AS TO FORM: MARK D. HENSLEY, CITY ATTORNEY 3 of 4 378/454 STATE OF CALIFORNIA ) COUNTY OF SAN BERNARDINO ) § CITY OF CHINO HILLS ) I, Cheryl Balz, City Clerk of the City of Chino Hills, DO HEREBY CERTIFY that the foregoing Resolution No. 2018R- was duly adopted at a regular meeting of the City Council of the City of Chino Hills held on the 23rd day of October2018, by the following vote,to wit: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: CHERYL BALZ, CITY CLERK The foregoing is the original of Resolution No. 2018R- duly passed and adopted by the Chino Hills City Council at their regular meeting held October 23, 2018. CHERYL BALZ, CITY CLERK 4 of 4 379/454 RESOLUTION NO. 2018R- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO HILLS, CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO.2, ESTABLISHING THE ANNUAL SPECIALTAX WHEREAS, the Board of Supervisors of the County of San Bernardino, State of California, initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of Special Tax"A" and Special Tax "B" in Community Facilities District No. 2, as authorized 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 for the State of California. This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 2 (hereinafter referred to as the "District"); and WHEREAS, the Board of Supervisors of the County of San Bernardino ("County'), acting in its capacity as the Governing Body of the aforementioned District, by Ordinance as authorized by Section 53340 of the Government Code of the State of California, authorized the levy of Special Tax "A," a special one time development tax to pay for the cost of making certain regional and local public facilities available, and to benefit parcels within the District, said tax due and payable prior to the granting of any building permit and Special Tax"B," a special annual use tax to pay for the cost of making certain regional and local public facilities available, and to benefit parcels within the District, said tax due and payable for a period of years not to exceed twenty-five (25), commencing subsequent to occupancy of any dwelling unit or residential dwelling unit; and WHEREAS, upon incorporation on December 1, 1991,the City became the successor to the County as the legislative body of the District, and this legislative body desires to establish the specific rate of the special tax to be collected for the 2019 calendar year with respect to Special Tax "A" and the 2019-20 fiscal year with respect to Special Tax "B," respectively. NOW, THEREFORE, THE CITY COUNCIL OF THE CITYOF CHINO HILLS,ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF THE AFOREMENTIONED DISTRICT, DOES RESOLVE, DETERMINE, AND ORDER AS FOLLOWS: SECTION 1 . That the above recitals are all true and correct. 1 of 4 380/454 SECTION 2. That the amount of the special taxes to be levied for the calendar year 2019 with respect to Special Tax"A"and fiscal year beginning July 1, 2019, and ending June 30, 2020, with respect to Special Tax"B,"for the aforementioned District is as follows: SPECIAL TAX "A" $5,089.83 per residential dwelling unit SPECIAL TAX "B" $ 611.73 per residential dwelling unit or equivalent dwelling unit SECTION 3. That the amounts as set forth above do not exceed the amounts previously authorized by Ordinance, and are not in excess of that as previously approved by the qualified electors of the District. SECTION 4. That the Special Tax"A"shall be due and payable prior to the granting of any building permit. Special Tax"A,"for any qualified low-to-moderate income housing units, may be deferred and collected at the close of escrow by authorization of the City Manager. SECTION 5. That the Special Tax "B" shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any deli nquencyfor ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax. SECTION 6. All monies above collected shall be paid into the District funds, including any bond fund and reserve fund. SECTION 7. As authorized by Section 53340, subsection(e)of the Government Code of the State of California, the Auditor of the County is hereby requested to enter on the next County assessment roll on which taxes will become due, opposite each lot or parcel of land effected in a space marked "public improvements, special tax," or by any other suitable designation, the installment of the Special Tax"B," and for the exact rate and amount of said tax. SECTION 8. The County Auditor shall then, at the close of the tax collection period, promptly render to this District a detailed report showing the amount and/or amounts of such Special Tax"B" installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection. 2 of 4 381/454 SECTION 9. The City Clerk shall certify as to the adoption of this resolution. PASSED, APPROVED, and ADOPTED this 23rd day of October 2018. PETER J. ROGERS, MAYOR ATTEST: CHERYL BALZ, CITY CLERK APPROVED AS TO FORM: MARK D. HENSLEY, CITYATTORNEY 3 of 4 382/454 STATE OF CALIFORNIA ) COUNTY OF SAN BERNARDINO ) § CITY OF CHINO HILLS ) I, Cheryl Balz, City Clerk of the City of Chino Hills, DO HEREBY CERTIFY that the foregoing Resolution No. 2018R- was duly adopted at a regular meeting of the City Council of the City of Chino Hills held on the 23rd day October 2018, bythe following vote,to wit: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: CHERYL BALZ, CITY CLERK The foregoing is the original of Resolution No. 2018R- duly passed and adopted by the Chino Hills City Council at their regular meeting held October 23, 2018. CHERYL BALZ, CITY CLERK 4 of 4 383/454 RESOLUTION NO. 2018R- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO HILLS, CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO.4, ESTABLISHING THE ANNUAL SPECIALTAX WHEREAS, the Board of Supervisors of the County of San Bernardino, State of California, initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of Special Tax"A" and Special Tax "B" in Community Facilities District No. 4, as authorized 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 for the State of California. This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 4 (hereinafter referred to as the "District"); and WHEREAS, the Board of Supervisors of the County of San Bernardino ("County'), acting in its capacity as the Governing Body of the aforementioned District, by Ordinance as authorized by Section 53340 of the Government Code of the State of California, authorized the levy of Special Tax "A," a special one time development tax to pay for the cost of making certain regional and local public facilities available, and to benefit parcels within the District, said tax due and payable prior to the granting of any building permit and Special Tax"B," a special annual use tax to pay for the cost of making certain regional and local public facilities available, and to benefit parcels within the District, said tax due and payable for a period of years not to exceed twenty-five (25), commencing subsequent to occupancy of any dwelling unit or residential dwelling unit; and WHEREAS, upon incorporation on December 1, 1991,the City became the successor to the County as the legislative body of the District, and this legislative body desires to establish the specific rate of the special tax to be collected for the 2019 calendar year with respect to Special Tax "A" and the 2019-20 fiscal year with respect to Special Tax "B," respectively. NOW, THEREFORE, THE CITY COUNCIL OF THE CITYOF CHINO HILLS,ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF THE AFOREMENTIONED DISTRICT, DOES RESOLVE, DETERMINE, AND ORDER AS FOLLOWS: SECTION 1 . That the above recitals are all true and correct. SECTION 2. That the amount of the special taxes to be levied for the calendar year 2019 with respect to Special Tax"A"and fiscal year beginning July 1, 2019, and ending June 30, 2020, with respect to Special Tax"B," for the aforementioned District is as follows: 1 of 4 384/454 SPECIAL TAX "A" $5,089.83 per residential dwelling unit SPECIAL TAX "B" $ 611.73 per residential dwelling unit or equivalent dwelling unit SECTION 3. That the amounts as set forth above do not exceed the amounts previously authorized by Ordinance, and are not in excess of that as previously approved by the qualified electors of the District. SECTION 4. That the Special Tax"A" shall be due and payable prior to the granting of any building permit. Special Tax"A,"for anyqualified low-to-moderate income housing units, may be deferred and collected at the close of escrow by authorization of the City Manager. SECTION 5. That the Special Tax "B" shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any deli nquencyfor ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax. SECTION 6. All monies above collected shall be paid into the District funds, including any bond fund and reserve fund. SECTION 7. As authorized by Section 53340, subsection(e)of the Government Code of the State of California, the Auditor of the County is hereby requested to enter on the next County assessment roll on which taxes will become due, opposite each lot or parcel of land effected in a space marked "public improvements, special tax," or by any other suitable designation, the installment of the Special Tax"B," and for the exact rate and amount of said tax. SECTION 8. The County Auditor shall then, at the close of the tax collection period, promptly render to this District a detailed report showing the amount and/or amounts of such Special Tax"B" installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection. 2 of 4 385/454 SECTION 9. The City Clerk shall certify as to the adoption of this resolution. PASSED, APPROVED, and ADOPTED this 23rd day of October 2018. PETER J. ROGERS, MAYOR ATTEST: CHERYL BALZ, CITY CLERK APPROVED AS TO FORM: MARK D. HENSLEY, CITY ATTORNEY 3 of 4 386/454 STATE OF CALIFORNIA ) COUNTY OF SAN BERNARDINO ) § CITY OF CHINO HILLS ) I, Cheryl Balz, City Clerk of the City of Chino Hills, DO HEREBY CERTIFY that the foregoing Resolution No. 2018R- was duly adopted at a regular meeting of the City Council of the City of Chino Hills held on the 23rd day of October 2018, by the following vote,to wit: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: CHERYL BALZ, CITY CLERK The foregoing is the original of Resolution No. 2018R- duly passed and adopted bythe Chino Hills City Council at their regular meeting held October 23, 2018. CHERYL BALZ, CITY CLERK 4 of 4 387/454 RESOLUTION NO. 2018R- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO HILLS, CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO. 5, ESTABLISHING THE ANNUAL SPEC IALTAX WHEREAS, the Board of Supervisors of the County of San Bernardino, State of California, initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of Special Tax"A" and Special Tax "B" in Community Facilities District No. 5, as authorized 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 for the State of California. This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 5 (hereinafter referred to as the "District"); and WHEREAS, the Board of Supervisors of the County of San Bernardino ("County'), acting in its capacity as the Governing Body of the aforementioned District, by Ordinance as authorized by Section 53340 of the Government Code of the State of California, authorized the levy of Special Tax "A," a special one time development tax to pay for the cost of making certain regional and local public facilities available, and to benefit parcels within the District, said tax due and payable prior to the granting of any building permit and Special Tax"B," a special annual use tax to pay for the cost of making certain regional and local public facilities available, and to benefit parcels within the District, said tax due and payable for a period of years not to exceed twenty-five (25), commencing subsequent to occupancy of any dwelling unit or residential dwelling unit; and WHEREAS, upon incorporation on December 1, 1991,the City became the successor to the County as the legislative body of the District, and this legislative body desires to establish the specific rate of the special tax to be collected for the 2019 calendar year with respect to Special Tax "A" and the 2019-20 fiscal year with respect to Special Tax "B," respectively. NOW, THEREFORE, THE CITY COUNCIL OF THE CITYOF CHINO HILLS,ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF THE AFOREMENTIONED DISTRICT, DOES RESOLVE, DETERMINE, AND ORDER AS FOLLOWS: SECTION 1 . That the above recitals are all true and correct. SECTION 2. That the amount of the special taxes to be levied for the calendar year 2019 with respect to Special Tax"A"and fiscal year beginning July 1, 2019, and ending June 30, 2020, with respect to Special Tax"B," for the aforementioned District is as follows: 1 of 4 388/454 SPECIAL TAX "A" $5,089.83 per residential dwelling unit SPECIAL TAX "B" $ 611.73 per residential dwelling unit or equivalent dwelling unit SECTION 3. That the amounts as set forth above do not exceed the amounts previously authorized by Ordinance, and are not in excess of that as previously approved by the qualified electors of the District. SECTION 4. That the Special Tax"A"shall be due and payable prior to the granting of any building permit. Special Tax"A,"for anyqualified low-to-moderate income housing units, may be deferred and collected at the close of escrow by authorization of the City Manager. SECTION 5. That the Special Tax "B" shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any deli nquencyfor ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax. SECTION 6. All monies above collected shall be paid into the District funds, including any bond fund and reserve fund. SECTION 7. As authorized by Section 53340, subsection(e)of the Government Code of the State of California, the Auditor of the County is hereby requested to enter on the next County assessment roll on which taxes will become due, opposite each lot or parcel of land effected in a space marked "public improvements, special tax," or by any other suitable designation, the installment of the Special Tax"B," and for the exact rate and amount of said tax. SECTION 8. The County Auditor shall then, at the close of the tax collection period, promptly render to this District a detailed report showing the amount and/or amounts of such Special Tax"B" installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection. 2 of 4 389/454 SECTION 9. The City Clerk shall certify as to the adoption of this resolution. PASSED, APPROVED, and ADOPTED this 23rd day of October 2018. PETER J. ROGERS, MAYOR ATTEST: CHERYL BALZ, CITY CLERK APPROVED AS TO FORM: MARK D. HENSLEY, CITYATTORNEY 3 of 4 390/454 STATE OF CALIFORNIA ) COUNTY OF SAN BERNARDINO ) § CITY OF CHINO HILLS ) I, Cheryl Balz, City Clerk of the City of Chino Hills, DO HEREBY CERTIFY that the foregoing Resolution No. 2018R- was duly adopted at a regular meeting of the City Council of the City of Chino Hills held on the 23rd day of October2018, by the following vote,to wit: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: CHERYL BALZ, CITY CLERK The foregoing is the original of Resolution No. 2018R- duly passed and adopted by the Chino Hills City Council at their regular meeting held October 23, 2018. CHERYL BALZ, CITY CLERK 4 of 4 391/454 RESOLUTION NO. 2018R- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO HILLS, CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO.6, ESTABLISHING THE ANNUAL SPECIALTAX WHEREAS, the Board of Supervisors of the County of San Bernardino, State of California, initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of Special Tax"A" and Special Tax "B" in Community Facilities District No. 6, as authorized 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 for the State of California. This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 6 (hereinafter referred to as the "District"); and WHEREAS, the Board of Supervisors of the County of San Bernardino ("County'), acting in its capacity as the Governing Body of the aforementioned District, by Ordinance as authorized by Section 53340 of the Government Code of the State of California, authorized the levy of Special Tax "A," a special one time development tax to pay for the cost of making certain regional and local public facilities available, and to benefit parcels within the District, said tax due and payable prior to the granting of any building permit and Special Tax"B," a special annual use tax to pay for the cost of making certain regional and local public facilities available, and to benefit parcels within the District, said tax due and payable for a period of years not to exceed twenty-five (25), commencing subsequent to occupancy of any dwelling unit or residential dwelling unit; and WHEREAS, upon incorporation on December 1, 1991,the City became the successor to the County as the legislative body of the District, and this legislative body desires to establish the specific rate of the special tax to be collected for the 2019 calendar year with respect to Special Tax "A" and the 2019-20 fiscal year with respect to Special Tax "B," respectively. NOW, THEREFORE, THE CITY COUNCIL OF THE CITYOF CHINO HILLS,ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF THE AFOREMENTIONED DISTRICT, DOES RESOLVE, DETERMINE, AND ORDER AS FOLLOWS: SECTION 1 . That the above recitals are all true and correct. SECTION 2. That the amount of the special taxes to be levied for the calendar year 2019 with respect to Special Tax"A"and fiscal year beginning July 1, 2019, and ending June 30, 2020, with respect to Special Tax"B," for the aforementioned District is as follows: 1 of 4 392/454 SPECIAL TAX "A" $5,089.83 per residential dwelling unit SPECIAL TAX "B" $ 611.73 per residential dwelling unit or equivalent dwelling unit SECTION 3. That the amounts as set forth above do not exceed the amounts previously authorized by Ordinance, and are not in excess of that as previously approved by the qualified electors of the District. SECTION 4. That the Special Tax"A" shall be due and payable prior to the granting of any building permit. Special Tax"A,"for anyqualified low-to-moderate income housing units, may be deferred and collected at the close of escrow by authorization of the City Manager. SECTION 5. That the Special Tax "B" shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any deli nquencyfor ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax. SECTION 6. All monies above collected shall be paid into the District funds, including any bond fund and reserve fund. SECTION 7. As authorized by Section 53340, subsection(e)of the Government Code of the State of California, the Auditor of the County is hereby requested to enter on the next County assessment roll on which taxes will become due, opposite each lot or parcel of land effected in a space marked "public improvements, special tax," or by any other suitable designation, the installment of the Special Tax"B," and for the exact rate and amount of said tax. SECTION 8. The County Auditor shall then, at the close of the tax collection period, promptly render to this District a detailed report showing the amount and/or amounts of such Special Tax"B" installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection. 2 of 4 393/454 SECTION 9. The City Clerk shall certify as to the adoption of this resolution. PASSED, APPROVED, and ADOPTED this 23rd day of October 2018. PETER J. ROGERS, MAYOR ATTEST: CHERYL BALZ, CITY CLERK APPROVED AS TO FORM: MARK D. HENSLEY, CITY ATTORNEY 3 of 4 394/454 STATE OF CALIFORNIA ) COUNTY OF SAN BERNARDINO ) § CITY OF CHINO HILLS ) I, Cheryl Balz, City Clerk of the City of Chino Hills, DO HEREBY CERTIFY that the foregoing Resolution No. 2018R- was duly adopted at a regular meeting of the City Council of the City of Chino Hills held on the 23rd day of October2018, by the following vote,to wit: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: CHERYL BALZ, CITY CLERK The foregoing is the original of Resolution No. 2018R- duly passed and adopted by the Chino Hills City Council at their regular meeting held October 23, 2018. CHERYL BALZ, CITY CLERK 4 of 4 395/454 RESOLUTION NO. 2018R- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO HILLS, CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO.8, ESTABLISHING THE ANNUAL SPECIALTAX WHEREAS, the Board of Supervisors of the County of San Bernardino, State of California, initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of Special Tax"B" in Community Facilities District No. 8, as authorized 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 for the State of California. This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 8 (hereinafter referred to as the "District"); and WHEREAS, the Board of Supervisors of the County of San Bernardino ("County'), acting in its capacity as the Governing Body of the aforementioned District, by Ordinance as authorized by Section 53340 of the Government Code of the State of California, authorized the levy of Special Tax"B," a special annual use tax to pay for the cost of making certain regional and local public facilities available, and to benefit parcels within the District,said tax due and payable for a period of years not to exceed twenty-five (25), commencing subsequent to occupancy of any dwelling unit or residential dwelling unit; and WHEREAS, upon incorporation on December 1, 1991,the City became the successor to the County as the legislative body of the District, and this legislative body desires to establish the specific rate of the special tax to be collected for the 2019-20 fiscal year with respect to Special Tax"B." NOW, THEREFORE, THE CITY COUNCIL OF THE CITYOF CHINO HILLS,ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF THE AFOREMENTIONED DISTRICT, DOES RESOLVE, DETERMINE, AND ORDER AS FOLLOWS: SECTION 1 . That the above recitals are all true and correct. SECTION 2. That the amount of the special taxes to be levied for the fiscal year beginning July 1, 2019, and ending June 30, 2020, with respect to Special Tax"B,"for the aforementioned District is as follows: SPECIAL TAX "B" $ 611 .73 per residential dwelling unit or equivalent dwelling unit 1 of 3 396/454 SECTION 3. That the amount as set forth above does not exceed the amount previously authorized by Ordinance, and is not in excess of that as previously approved by the qualified electors of the District. SECTION 4. That the Special Tax "B" shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of anydelinquencyfor ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax. SECTION 5. All monies above collected shall be paid into the District funds, including any bond fund and reserve fund. SECTION 6. As authorized by Section 53340, subsection(e)of the Government Code of the State of California, the Auditor of the County is hereby requested to enter on the next County assessment roll on which taxes will become due, opposite each lot or parcel of land effected in a space marked "public improvements, special tax," or by any other suitable designation, the installment of the Special Tax"B," and for the exact rate and amount of said tax. SECTION 7. The County Auditor shall then, at the close of the tax collection period, promptly render to this District a detailed report showing the amount and/or amounts of such Special Tax"B" installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection. SECTION 8. The City Clerk shall certify as to the adoption of this resolution. PASSED, APPROVED, and ADOPTED this 23rd day of October 2018. PETER J. ROGERS, MAYOR ATTEST: CHERYL BALZ, CITY CLERK APPROVED AS TO FORM: MARK D. HENSLEY, CITY ATTORNEY 397/454 STATE OF CALIFORNIA ) COUNTY OF SAN BERNARDINO ) § CITY OF CHINO HILLS ) I, Cheryl Balz, City Clerk of the City of Chino Hills, DO HEREBY CERTIFY that the foregoing Resolution No. 2018R- was duly adopted at a regular meeting of the City Council of the City of Chino Hills held on the 23rd day of October2018, by the following vote,to wit: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: CHERYL BALZ, CITY CLERK The foregoing is the original of Resolution No. 2018R- duly passed and adopted by the Chino Hills City Council at their regular meeting held October 23, 2018. CHERYL BALZ, CITY CLERK 3 of 3 398/454 RESOLUTION NO. 2018R- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO HILLS, CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO.9, ESTABLISHING THE ANNUAL SPECIALTAX WHEREAS the Board of Supervisors of the County of San Bernardino, State of California, initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of Special Tax"A" and Special Tax "B" in Community Facilities District No. 9, as authorized 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 for the State of California. This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 9 (hereinafter referred to as the "District"); and WHEREAS, the Board of Supervisors of the County of San Bernardino ("County'), acting in its capacity as the Governing Body of the aforementioned District, by Ordinance as authorized by Section 53340 of the Government Code of the State of California, authorized the levy of Special Tax "A," a special one time development tax to pay for the cost of making certain regional and local public facilities available, and to benefit parcels within the District, said tax due and payable prior to the granting of any building permit and Special Tax"B," a special annual use tax to pay for the cost of making certain regional and local public facilities available, and to benefit parcels within the District, said tax due and payable for a period of years not to exceed twenty-five (25), commencing subsequent to occupancy of any dwelling unit or residential dwelling unit, and Special Tax "C," which states that all taxable property, upon the formation of the Community Facilities District, shall be subject to a special tax based upon its land use, rates, method of collection and discharge; and WHEREAS, upon incorporation on December 1, 1991, the City became the successor to the County as the legislative body of the District, and this legislative body desires to establish the specific rate of the special tax to be collected for the 2019 calendar year with respect to Special Tax"A"and the 2019-20 fiscal year with respect to Special Tax"B"and"C," respectively. NOW, THEREFORE, THE CITY COUNCIL OF THE CITYOF CHINO HILLS,ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF THE AFOREMENTIONED DISTRICT, DOES HEREBY RESOLVE AS FOLLOWS: SECTION 1 . That the above recitals are all true and correct. SECTION 2. That the amount of the special taxes to be levied for the calendar year 1 of 5 399/454 2019 with respect to Special Tax"A"and fiscal year beginning July 1, 2019,and ending June 30, 2020,with respect to Special Tax"B"and "C,"for the aforementioned District is as follows: SPECIAL TAX "A" $5,089.93 per residential dwelling unit SPECIAL TAX "B" $ 611.73 per residential dwelling unit or equivalent dwelling unit SPECIAL TAX "C" See A. Below A. LAND USE (ZONE) RATE FOR TOTAL ZONE (NOT TO EXCEED) Zone 1 Estimated number of units-377 $ 940,000.00 per Area per year Special Tax"C" has been discharged with respect to all properties in Zones 2 and 3. B. DISCHARGE OF SPECIAL TAX "C" At or prior to: (a) the close of any escrow to the original residential homeowner for a dwelling unit, and (b)the issuance of a certificate of occupancy or equivalent permit for any non-residential property, the above Special Tax"C" shall be subject to the following discharge payment: a) Determine each area's total remaining bond principal or other indebtedness that will not be repaid through Special Tax"B" collections. b) Subtract from (a) above, each area's share of the total remaining bond reserve fund. c) For each area, divide the result of (b) above by each area's total remaining projected equivalent dwelling units, including the unit for which this calculation is being performed. d) Add to (c) above an amount not to exceed 15% of the discharge amount in (c) above to cover costs for interest, administration and redemption. e) Subtract from (d) above to determine the units discharge payment the interest earnings from the discharge payments that accrue during the period commencing four years after the discharge date and ending on the next available bond or other public debt call date. SECTION 3. That the amounts as set forth above do not exceed the amounts previously authorized by Ordinance, and are not in excess of that as previously approved by the qualified 2 of 5 400/454 electors of the District. SECTION 4. That the Special Tax"A"shall be due and payable prior to the granting of any building permit. SECTION 5. That the Special Tax "B" shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any deli nquencyfor ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax. SECTION 6. All monies above collected shall be paid into the District funds, including any bond fund and reserve fund. SECTION 7. As authorized by Section 53340, subsection(e)of the Government Code of the State of California, the Auditor of the County is hereby requested to enter on the next County assessment roll on which taxes will become due, opposite each lot or parcel of land effected in a space marked "public improvements, special tax," or by any other suitable designation, the installment of the Special Tax"B," and for the exact rate and amount of said tax. SECTION 8. The County Auditor shall then, at the close of the tax collection period, promptly render to this District a detailed report showing the amount and/or amounts of such Special Tax"B" installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection. 3 of 5 401/454 SECTION 9. The City Clerk shall certify as to the adoption of this resolution. PASSED, APPROVED, and ADOPTED this 23rd day of October 2018. PETER J. ROGERS, MAYOR ATTEST: CHERYL BALZ, CITY CLERK APPROVED AS TO FORM: MARK D. HENSLEY, CITYATTORNEY 4 of 5 402/454 STATE OF CALIFORNIA ) COUNTY OF SAN BERNARDINO ) § CITY OF CHINO HILLS ) I, Cheryl Balz, City Clerk of the City of Chino Hills, DO HEREBY CERTIFY that the foregoing Resolution No. 2018R- was duly adopted at a regular meeting of the City Council of the City of Chino Hills held on the 23rd day of October2018, by the following vote,to wit: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: CHERYL BALZ, CITY CLERK The foregoing is the original of Resolution No. 2018R- duly passed and adopted bythe Chino Hills City Council at their regular meeting held October 23, 2018. CHERYL BALZ, CITY CLERK 5 of 5 403/454 RESOLUTION NO. 2018R- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO HILLS, CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO. 10 (FAIRFIELD RANCH), ESTABLISHING THE ANNUAL SPECIAL TAX WHEREAS, the City Council of the City of Chino Hills has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of the Special Tax in Community Facilities District No. 10 (Fairfield Ranch), as authorized pursuant to the terms and provision of the "Mello-Roos Community Facilities Act of 1982," being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code for the State of California. This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITES DISTRICT NO. 10 (FAIRFIELD RANCH) (hereinafter referred to as the "District"); and WHEREAS, the City Council of the City of Chino Hills acting in its capacity as the Governing Body of the aforementioned District, by Ordinance as authorized by Section 53340 of the Government Code of the State of California, authorized the levy of Special Tax within each Zone for "Developed Property," "Taxable Property Owner Association Property," "Taxable Public Property," and "Undeveloped Property' to pay for the cost of making certain regional and local public facilities available, and to benefit parcels within the District, said tax due and payable for the period necessary to fully satisfy the Zone 1 Special Tax Requirement and Zone 2 Special Tax Requirement, but in no event shall it be levied after Fiscal Year 2038-39. All taxable property in the District shall be subject to a special tax based upon its land use, rates, method of collection, and this legislative body desires to establish the specific rate of the special tax to be collected for the 2019-20 fiscal year. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CHINO HILLS, ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF THE AFOREMENTIONED DISTRICT, DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS: SECTION 1. That the above recitals are all true and correct. SECTION 2. That the amount of the special taxes to be levied for the fiscal year beginning July 1, 2019, and ending June 30, 2020, for the aforementioned District are as follows: 1 of 6 404/454 1. Zone 1 a. Zone 1 Developed Property Residential Property in Zone 1 shall be assigned to Land Use Classes 1 through 8 as listed in Table 1 below based upon the Residential Floor Area Footage allocated to each dwelling unit. Non-Residential Property shall be assigned to Land Use Class 9. (i) Maximum Special Tax The Maximum Special Tax for each Assessor's Parcel classified as Developed Property in Zone 1 shall be the greater of (i) the amount derived by application of the Assigned Special Tax or (ii) the Amount derived by application of the Backup Special Tax. (ii) Assigned Special Tax The Assigned Special Tax of each Land Use Class in Zone 1 for Fiscal Year 2019-20 is shown below in Table 1 . TABLE 1 ZONE 1 Assigned Special Taxes for Developed Property For Fiscal Year 2019-20 Community Facilities District No. 10 Land Use Residential Floor Assigned Special Tax Class Description Area Per Unit/Acre 1 Residential Property <=1,500 sq. ft. $ 1,448.07 per Unit 2 Residential Property 1,501 to 1,650 sq. ft. $ 1,573.35 per Unit 3 Residential Property 1,651 to 1,800 sq. ft. $ 1,697.18 per Unit 4 Residential Property 1,801 to 1,950 sq. ft. $ 1,796.24 per Unit 5 Residential Property 1,951 to 2,100 sq. ft. $ 2,158.99 per Unit 6 Residential Property 2,101 to 2,250 sq. ft. $ 2,170.64 per Unit 7 Residential Property 2,251 to 2,400 sq. ft. $ 2,371.68 per Unit 8 Residential Property > 2,400 sq. ft. $ 2,523.19 per Unit 9 Non-Residential Property Not Applicable $24,660.89 per Acre (iii) Backup Special Tax The Fiscal Year 2019-20 Backup Special Tax for the Assessor's Parcel of Developed Property in Zone 1 shall equal $1,969.60 per dwelling unit for Land Use Classes 1 through 8. For Land Use 2 of 6 405/454 Class 9, the Backup Special Tax and the Assigned Special Tax are equal. b. Zone 1 Undeveloped Property, Taxable Property Owner Association Property and Taxable Public Property (i) Maximum Special Tax The Fiscal Year 2019-20 Maximum Special Tax for Undeveloped Property, Taxable Property Owner Association Property, and Taxable Public Property in Zone 1 shall be $24,660.89 per Acre. 2. Zone 2 a. Zone 2 Developed Property Residential Property in Zone 2 shall be assigned to Land Use Classes 1 through 7 as listed in Table 2 below based upon the Residential Floor Area Footage allocated to each dwelling unit. Non-Residential Property shall be assigned to Land Use Class 8. (i) Maximum Special Tax The Maximum Special Tax for each Assessor's Parcel classified as Developed Property in Zone 2 shall be the greater of (i) the amount derived by application of the Assigned Special Tax or (ii) the Amount derived by application of the Backup Special Tax. (ii) Assigned Special Tax The Assigned Special Tax of each Land Use Class in Zone 2 for Fiscal Year 2019-20 is shown below in Table 2. 3 of 6 406/454 TABLE 2 ZONE 2 Assigned Special Taxes for Developed Property For Fiscal Year 2019-20 Community Facilities District No. 10 Land Use Residential Floor Assigned Special Tax Class Description Area Per Unit/Acre 1 Residential Property <=1,800 sq. ft. $ 1,710.29 per Unit 2 Residential Property 1,801 to 1,950 sq. ft. $ 1,733.60 per Unit 3 Residential Property 1,951 to 2,100 sq. ft. $ 1,835.58 per Unit 4 Residential Property 2,101 to 2,250 sq. ft. $ 2,246.40 per Unit 5 Residential Property 2,251 to 2,400 sq. ft. $ 2,422.67 per Unit 6 Residential Property 2,401 to 2,550 sq. ft. $ 2,558.16 per Unit 7 Residential Property > 2,550 sq. ft. $ 2,658.68 per Unit 8 Non-Residential Property Not Applicable $27,848.40 per Acre (iii) Backup Special Tax The Fiscal Year 2019-20 Backup Special Tax for the Assessor's Parcel of Developed Property in Zone 2 shall equal $2,295.93 per dwelling unit for Land Use Classes 1 through 7. For Land Use Class 8, the Backup Special Tax and the Assigned Special Tax are equal. b. Zone 2 Undeveloped Property, Taxable Property Owner Association Property and Taxable Public Property (i) Maximum Special Tax The Fiscal Year 2019-20 Maximum Special Tax for Undeveloped Property, Taxable Property Owner Association Property, and Taxable Public Property in Zone 2 shall be $27,848.40 per Acre. SECTION 3. That the amounts as set forth above do not exceed the amounts previously authorized by Ordinance, and are not in excess of that as previously approved by the qualified electors of the District. SECTION 4. That 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 same procedures and sale in cases of any delinquency for ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax; provided, however, that the District may directly bill the Special Tax, may collect Special Taxes at a different time or in a different 4 of 6 407/454 manner if necessary to meet its financial obligations, and may covenant to foreclose and may actually foreclose on delinquent Assessor's Parcels as permitted by the Act. SECTION 5. All monies above collected shall be paid into the District funds, including any bond fund and reserve fund. SECTION 6. As authorized by Section 53340, subsection (e) of the Government Code of the State of California, the Auditor of the County is hereby requested to enter on the next County assessment roll on which taxes will become due, opposite each lot or parcel of land effected in space marked "public improvements, special tax," or by any other suitable designation, the installment of the Special Tax, and for the exact rate and amount of said tax based on such parcel's Land Use Class. SECTION 7. The County Auditor shall then at the close of the tax collection period, promptly render to this District a detailed report showing the amount and/or amounts of such Special Tax installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection. SECTION 8. The City Clerk shall certify as to the adoption of this resolution. PASSED,APPROVED, and ADOPTED this 23rd day of October 2018. PETER J. ROGERS, MAYOR ATTEST: CHERYL BALZ, CITY CLERK APPROVED AS TO FORM: MARK D. HENSLEY, CITY ATTORNEY 5 of 6 408/454 STATE OF CALIFORNIA ) COUNTY OF SAN BERNARDINO ) § CITY OF CHINO HILLS ) I, Cheryl Balz, City Clerk of the City of Chino Hills, DO HEREBY CERTIFY that the foregoing Resolution No. 2018R- was duly adopted at a regular meeting of the City Council of the City of Chino Hills held on the 23rd day of October 2018, by the following vote, to wit: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: CHERYL BALZ, CITY CLERK The foregoing is the original of Resolution No. 2018R- duly passed and adopted by the Chino Hills City Council at their regular meeting held October 23, 2018. CHERYL BALZ, CITY CLERK 6 of 6 409/454