HomeMy WebLinkAboutCC RES 04-28
RESOLUTION NO. 04-28
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TUSTIN, CALIFORNIA, ADOPTING LOCAL GOALS AND
POLICIES FOR MELLO-ROOS COMMUNITY FACILITIES
DISTRICTS
WHEREAS, Section 53312.7(a) of the California Government Code provides that
a local agency may initiate proceedings to establish a communities facilities district
pursuant to the Mello-Roos Community Facilities Act of 1982 (the "Act") only if it has
first considered and adopted local goals and policies concerning the use of the Act; and
WHEREAS, the City Council (the "City Council") of the City of Tustin (the "City")
has determined that the City may, from time to time, desire to initiate proceedings to
establish a community facilities district under the Act; and
WHEREAS, the City Council has considered local goals and policies concerning
the use of the Act; and
WHEREAS, there has been presented to this meeting a compilation of such
goals and policies entitled the "City of Tustin Mello-Roos Community Facilities Act of
1982 Local Goals and Policies" (the "Goals and Policies"); and
WHEREAS, the City Council desires to adopt the Goals and Policies as the
City's local goals and policies concerning the use of the Act;
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Tustin,
California, as follows:
Section 1. The City Council hereby adopts the Goals and Policies as the City's
local goals and policies concerning the use of the Act.
Section 2. The officers, employees and agents of the City are hereby authorized
and directed to take all actions and do all things which they, or any of them, may
deem necessary or desirable to accomplish the purposes of this Resolution and
not inconsistent with the provisions hereof.
Section 3. This Resolution shall take effect immediately upon its adoption.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of
Tustin on the 1st day of March, 2004.
Resolution No. 04-28
Page 1 of 2
~~
TONY KA ASHIMA,
Mayor
ATTEST:
~~
PAMELA STOKER,
City Clerk
STATE OF CALIFORNIA)
COUNTY OF ORANGE) SS
CITY OF TUSTIN )
I, Pamela Stoker, City Clerk and ex-officio Clerk of the City Council of the City of Tustin,
California, do hereby certify that the whole number of the members of the City Council of
the City of Tustin is five; that the above and foregoing Resolution No. 04-28 was duly
passed and adopted at a regular meeting of the Tustin City Council, held on the 1 sl day of
March, 2004 by the following vote:
COUNCILMEMBERAYES: KAWASHIMA, BONE, DAVERT, HAGEN, THOMAS
COUNCILMEMBER NOES: NONE
COUNCILMEMBER ABSTAINED: NONE
COUNCILMEMBER ABSENT: NONE
(5)
(0)
(0)
(0)
~~
PAMELA STOKER,
City Clerk
Resolution No. 04-28
Page 2 of 2
CITY OF TUSTIN
MELLO-ROOS COMMUNITY FACILITIES ACT OF 1982
LOCAL GOALS AND POLICIES
INTRODUCTION
Section 53312.7(a) of the California Government Code provides that a local agency may
initiate proceedings to establish a communities facilities district (a "Community Facilities District")
pursuant to the Mello-Roos Community Facilities Act of 1982 (the "Act") only if it has first
considered and adopted local goals and policies concerning the use of the Act. The following goals
and policies have been considered and adopted by the City ofTustin (the "City") and are intended to
meet the requirements ofthe Act.
PRIORITIES FOR FINANCING
The priority that various kinds of public facilities and services will have for financing
through the City's use of the Act is as follows:
(a)
backbone infiastructure required to serve proposed development;
(b) other public facilities (excluding in-tract infrastructure) to be owned and/or
operated by the City for which there is a clearly demonstrated public benefit; and
(c)
services authorized to be financed pursuant to the Act.
In-tract infrastructure will not be financed through the City's use of the Act. Public facilities
to be owned and/or operated by a public agency other than the City, including such public facilities
financed in lieu of the payment of development fees imposed by such public agency, will be
considered on a case-by-case basis.
BOND ISSUE CREDIT QUALITY REQUIREMENTS
Statutory Requirements. The City will require that the credit quality of any Community
Facilities District bond issue be such that the requirements of Section 53345.8 of the Government
Code will be met.
Reserve Fund. In order to enhance the credit quality of Community Facilities District bond
issues, the City generally will require that each such bond issue be secured by a reserve fund.
Generally, each such reserve fund will be required to be funded (with cash or an acceptable reserve
surety or other credit facility) in an amount no less than the least of (a) 10% of the initial principal
amount of the bonds of such issue, (b) maximum annual debt service on the bonds of such issue, or
(c) 125% of the average annual debt service on the bonds of such issue. Any reserve surety or other
credit facility funding such a reserve fund will generally be required to be issued or guaranteed by an
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entity, the long term unsecured obligations of which are rated at least "A" by Moody's Investors
Service or Standard & Poor's Ratings Service.
Credit Enhancement. The City may require credit enhancement to increase the credit quality
of a Community Facilities District bond issue, particularly where the value-to-lien ratio of a
significant portion of the property in such Community Facilities District is less than three-to-one or,
in the case of commercial property, where a substantial amount of such property is undeveloped or
has a value-to-lien ratio of less than four-to-one. Such credit enhancement will usually be the form
of an irrevocable letter of credit, will be required to be in an amount not less than two times the
amount of annual special taxes levied on such undeveloped property and will be required to remain
in effect until such property is developed or the value thereof has otherwise been sufficiently
increased. Such letter of credit will generally be required to be issued or guaranteed by an entity, the
long term unsecured obligations of which are rated at least "A" by Moody's Investors Service or
Standard & Poor's Ratings Service.
Capitalized Interest. The amount of capitalized interest funded for an issue of Community
Facilities District bonds may not exceed any maximum specified in the Act.
Bond Structure. The term to maturity of any Community Facilities District bonds shall not
exceed the maximum term specified in the Act. Generally, Community Facilities District bonds shall
be structured such that, once principal amortization thereof has commenced, debt service thereon
will be substantially level. However, the City may, in its discretion, on a case-by-case basis, allow
such bonds to be structured such that debt service thereon escalates by no more than 2% per bond
year.
DISCLOSURE TO PROSPECTIVE PROPERTY PURCHASERS
In order to ensure that prospective property purchasers are fully informed about their
taxpaying obligations imposed under the Act, the City will require that the requirements of
disclosure to prospective property purchasers contained in the Act, including, but not limited to,
Sections 53328.3, 53328.5 (including the referenced sections of the California Streets and Highways
Code), 53340.2 and 53341.5 of the Government Code, be met.
EQUITY OF SPECIAL TAX FORMULAS AND MAXIMUM SPECIAL TAXES
Reasonable Basis of Apportionment. Special taxes must be allocated and apportioned on a
reasonable basis to all categories and classes of property (other than exempt property) within the
Community Facilities District. Exemptions from the special tax may be given to parcels which are
publicly-owned, are held by property owners associations, are used for a public purpose such as
open space or wetlands or are affected by public utility easements making impractical their
utilization for other than the purposes set forth in the easement.
Total Tax Burden. The total tax burden (consisting of the anticipated maximum annual
Community Facilities District special tax, together with ad valorem property taxes, special
assessments, special taxes for any overlapping community facilities district, and any other taxes, fees
and charges payable from and secured by the property) on any parcel in a Cornmunity Facilities
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District on which a for-sale residential unit has been, is being or is to be constructed shall not exceed
2% of the estimated base sales price of such parcel upon completion of the public and private
improvements relating thereto.
Rate and Method of Apportionment. The rate and method of apportionment for Community
Facilities District special taxes must be structured so as to produce special tax revenues sufficient to
pay (a) debt service on all Community Facilities District bonds, and (b) reasonable and necessary
annual administrative expenses of the Community Facilities District. Additionally, the rate and
, method of apportionment may be structured so as to produce amounts sufficient to fund (a) any
amounts required to establish or replenish any reserve fund established for a Community Facilities
District bond issue, (b) amounts to pay directly the costs of public facilities authorized to be financed
by the Community Facilities District, (c) amounts to pay the costs of services authorized to be
financed by the Community Facilities District, (d) the accumulation of funds reasonably required for
future debt service on Community Facilities District bonds, (e) amounts equal to projected
delinquencies in special tax payments, (f) remarketing, credit enhancement or liquidity fees, and
(g) any other costs or payments permitted by law.
In any case, the Community Facilities District special tax rate and method of apportionment
must be structured such that the projected maximum special tax that could be levied in any fiscal
year would produce special tax revenues at least equal to (a) 110% of projected annual debt service
on all Community Facilities District bonds for the calendar year commencing in such fiscal year,
plus (b) projected administrative expenses of the Community Facilities District for the calendar year
commencing in such fiscal year. Generally, the rate and method of apportionment for Community
Facilities District special taxes will be required to include a back-up tax so that changes in
development within the Community Facilities District would not result in the inability to levy
special taxes that would produce special tax revenues in such amounts.
Increases in Special Tax. Generally, the maximum special tax levied to finance public
facilities for any parcel within a Community Facilities District for which a building permit for the
construction of a for-sale residential unit has been issued shall not escalate. However, the City may,
in its discretion, on a case-by-case basis, allow such maximum special tax to escalate annually in an
amount not exceeding any maximum specified in the Act. The annual increase, if any, in the
maximum special tax levied to finance public facilities for any other parcel within a Community
Facilities District, and the annual increase, if any, in the maximum special tax levied to fmance
services for any parcel within a Community Facilities District may not exceed any maximum
specified in the Act. The increase in the special tax levied on any parcel within a Community
Facilities District as a consequence of delinquency or default by the owner on any other parcel may
not exceed any maximum specified in the Act.
Prepayment of Special Tax. Generally, the special tax rate and method of apportionment for
a Community Facilities District will be structured so as to allow the prepayment of special taxes by
property owners.
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APPRAISALS
Except as provided below, the definitions, standards and assumptions to be used in
appraisals required in connection with the City's use of the Act for Community Facilities Districts
are as set forth in the Appraisal Standards for Land Secured Financings published by the California
Debt and Investment Advisory Commission and dated May 1994 (the "CDIAC Guidelines"), with
the following modifications:
(a)
(b)
available;
the independent review appraiser is an option, and not a requirement;
the comparable sales method may be used whenever there is sufficient data
(c) the appraiser should assume the presence of the public infiastructure to be
financed with the bonds in connection with which the appraisal is being prepared; and
(d) the special tax lien need not be computed as the present value of the future
tax payments ifthere is a prepayment mechanism or other appropriate measure.
Notwithstanding the foregoing, if there is a conflict between the definitions, standards or
assumptions in the CDIAC Guidelines and the corresponding definitions, standards or assumptions
in the Uniform Standards of Professional Appraisal Practice of the Appraisal Foundation
("USP AP"), USP AP shall govern.
DISCLOSURE FOR BOND ISSUES
Initial Disclosure. Each owner of property within a Community Facilities District that has
not reached its planned development stage .and that will be responsible for a substantial portion (as
determined by the City) of annual debt service on an issue of Community Facilities District bonds
will be required to provide for inclusion in the official statement or other offering materials
distributed in connection with the offering and sale of such bonds such information as may be
required for the City to comply with, satisfy any requirements of, or avoid any liability under, any
applicable federal or state securities laws.
Continuing Disclosure. Each owner of property within a Community Facilities District, and
each subsequent owner of property therein, that has not reached its planned development stage and
that will be responsible for a substantial portion (as determined by the City) of annual debt service
on an issue of Cornmunity Facilities District bonds will be required to provide such information, on
an ongoing basis, as may be required for the underwriter of such bonds to satisfy the requirements
imposed on it pursuant to Rule 15c2-12 promulgated under the Securities Exchange Act of 1934.
DEPOSITS
The costs of the proceedings for a Community Facilities District financing initiated by
petition of landowners will be borne by the petitioners. No action will be taken on any petition
unless and until a deposit of funds is made by the petitioners with the City. The deposit must be
sufficient to cover the expense of City member staff time, the costs of non-contingent outside
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consultants retained for the financing and the costs of recordings, filings, duplication, mailings
and deliveries. In general, the deposit will not be less than $25,000, and may be more, as
required by the City. The deposit must be increased upon demand of the City if at any time the
City determines that the remaining amount is not sufficient to cover anticipated remaining
expenses and costs. If the additional amount is not paid within ten business days of the mailing
of a written demand by the City to the petitioners, the City will cease all activities with respect to
the Community Facilities District fmancing until the additional amount is paid. The initial
deposit and any additional amounts will be held by the City and used only for the expenses and
costs incurred in connection with the Community Facilities District proceedings. Any balance of
such deposit remaining upon completion of the Community Facilities District proceedings, or the
abandonment thereof, and not needed to pay expenses and costs relating thereto will be returned
to the petitioner. The use of the deposit shall in no way be construed as requiring the City to
issue Community Facilities District bonds or to provide reimbursement from the proceeds
thereof for portions of the deposit that are expended.
If bonds are issued by a Community Facilities District, the petitioners will be reimbursed
from bond proceeds for the portion of such deposit that has been expended or encumbered.
CONSULTANTS
The City will select all consultants to be retained by the City for a Community Facilities
District fmancing, including, but not limited to, the financial advisor, special tax consultant, bond
counsel, disclosure counsel, underwriter, market absorption analyst, appraiser and trustee. Providers
of letters of credit, bond insurance policies, surety bonds or other credit enhancements are also
subject to City approval. Consultants, including legal counsel, to the applicant or any financing
team member other than the City will be selected, retained and paid by the applicant or such
member; such consultants will not be paid ftom the proceeds of the fmancing.
MINIMUM STANDARDS; WAIVERS AND AMENDMENT
The policies set forth herein reflect the minimum standards under which the City will make
use of the Act to finance public facilities. The City may, in its discretion, require additional
measures and procedures, enhanced security and higher standards in particular cases.
The City may, in its discretion and to the extent permitted by law, waive any of the policies
set forth herein in particular cases.
The goals and policies set forth herein may be amended at any time and ftom time to time by
the City.
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