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HomeMy WebLinkAboutCC AG PKT 2002-08-12 #M i t • AGENDA REPORT 50 1 4,Ci • `0 P ® DATE: August 12, 2002 D TO: Honorable Mayor and City Council THRU: John B. Bahorski, City Manager FROM: Mac Cummins, Associate Planner / Special Projects Manager SUBJECT:, Heron Pointe (Hellman Ranch) Community Facilities District (CFD) • SUMMARY OF REQUEST: That City Council: • Adopt a resolution adopting local goals and policies concerning the use of the Mello -Roos Community Facilities Act of 1982, as amended. • Adopt a resolution stating its intention to establish Community Facilities District No. 2002 -1 (Heron Pointe), stating its intention to authorize the levy of a special tax and setting the time and date for a hearing. • Adopt a resolution stating its intention to incur bonded indebtedness in an amount not to exceed $5,000,000 for Community Facilities District No. 2002 -1 (Heron Pointe) • Authorize staff to enter into an agreement with the legal firm of Jones Hall to act as disclosure counsel BACKGROUND: When the Hellman Ranch development agreement was signed, it was contemplated that a Community facilities District ( "CFD ") would be created to help finance some of the public improvements necessary for the effective development of the Hellman Ranch. On August 13, 2001, the City Council granted staff the authorization to proceed with preparing the necessary documents to form a CFD,, and to enter into a deposit/reimbursement agreement with John Laing Homes. The actions the Council takes this evening will begin the process to legally form the district. A public hearing will be held on September 23, 2002. After this hearing, the City Council may adopt additional resolutions forming the CFD and authorizing the incurrance of indebtedness, may hold a landowner election regarding the special tax, may adopt an ordinance to levy the special tax, and may approve resolutions authorizing the issuance of bonds. Agenda Item / "! The proposed CFD will include all residential parcels located in the Hellman Ranch development (to be marketed as Heron Pointe), and will issue bonds to finance certain public improvements (including certain public improvements normally financed through development fees). Once the CFD has been formed, a special tax will be levied against each residential parcel in the development for a period of up to 40 years. This special tax will be paid by homeowners, and the proceeds of the special tax will be used to make debt service payments on the bonds issued by the CFD. Nature of a CFD A Community Facilities District is a special district authorized to levy a special tax to finance the acquisition or construction of public improvements. Typically, a CFD issues bonds in order to raise immediately available funds, uses the proceeds of these bonds to acquire or construct improvements, and then levies an annual special tax against properties in order to retire and pay debt service on the bonds. The special tax is collected on each homeowner's property tax bill, and the amount of the tax may vary from year to year in order to meet the principal and interest payments due on outstanding bonds. Proposition 13 generally limits ad valorum property taxes (i.e. taxes based on property values) to 1% of property value. However, this limit does not apply to the special tax, levied by a CFD, since taxes levied by a CFD are not based on property value. Including the proposed CFD special tax, staff envisions that the maximum effective tax burden for homes within the District will be approximately 1.6% (including the general ad valorum tax and all special taxes levied by other government agencies). This rate is fairly typical of new development which is taking place in Orange County (Ladera Ranch, 1.96 %). In some parts of the County, the tax rate can climb over 2% (Newport Coast, 2.2 %). Infill projects tend to experience higher effective tax rates because infill land costs are generally higher than land costs in areas slated for initial development. With a higher land cost, the developer is left with less revenue to pay for public improvements. As such, CFD's or assessment districts are created to deal with the necessities of public improvements. Major Steps in a Community Facilities District Financing: 1. City authorizes contracts with financing consultants and enters into service contracts with consultants. 2. Consultants, in conjunction with City Staff and Developer, prepare rate and method of apportionment for special tax, develop program of improvements, and establish community facilities district goals and guidelines for City. 3. City Council Approves Resolutions of Intention to form CFD and to authorize the issuance of bonded indebtedness. 4. After giving proper notice by mail and by publication, City Council holds public hearing and adopts resolutions forming district, authorizing issuance of debt, and calling election. With landowner consent, election is held at same City Council meeting in a landowner election. City Council then certifies results of election and passes first reading of ordinance levying the special tax. This meeting takes place approximately one month following the adoption of the Resolutions of Intention. 5. City Council adopts Ordinance Levying Special Tax 6. Bond Underwriter, in conjunction with City Staff and Consultants, designs bond solution to meet goals of City, and enters into purchase agreement to purchase bonds from the City. 7. Bonds close and funds become available for acquisition or construction of improvements. (NOTE: The City is currently in Steps 2 & 3) Key Personnel in formation of Heron Pointe CFD: City Of Seal Beach: Lead City Liason/Project Manager: Mac Cummins City Manager: John Bahorski Director of Development Services: Lee Whittenberg Director of Public Works /City Engineer: Doug Dancs City Attorney: Quinn Barrow Bond Counsel: Robin Harris/Mark Mandell (Richards, Watson & Gershon) City Consultant Team Financial Consultant: Larry Rolapp & Jim Fabian (Fieldman, Rolapp, & Associates) Special Tax Consultant: Andrea Roess (David Taussig & Associates) Appraiser: Steve White Underwriter: Dawn Vincent (Stone & Youngberg) Disclosure Counsel: Scott Ferguson Hellman Ranch CFD Team: John Laing Homes Contact: Joanie Madrid Improvements to be completed through CFD: A. Grading Improvements The CFD proposes to grade the access road to Gum Grove Park and the public easement area of the project entry road . B. Roadway Improvements The CFD proposes to construct roadway improvements in conformance with the Hellman Ranch Specific Plan. Currently, Seal Beach Boulevard is not improved to the extent required by the Specific Plan. A meandering five -foot wide sidewalk along the project frontage and offsite southerly to Bolsa Avenue is required. The existing signal system at the entry must be upgraded and a left-turn median pocket added. Also, existing striping will be modified and existing overhead utility lines will be undergrounded. C. Water Improvements The CFD proposes to construct water facilities to serve the project. Water supply is proposed to be looped through the site, with two connections to existing mains in Seal Beach Boulevard and one connection to Adolfo Lopez Drive. This not only will serve the public safety of the project and its surrounding area, it will also increase the City's water system performance in the vicinity of the project. D. Sewer Improvements The CFD proposes to construct sewer facilities including gravity pipelines, lift station and force mains to serve the proposed CFD and adjacent properties. There will also be improvements to the City owned sewer pump station. E. Dry Utilities The CFD proposes to construct on -site joint trench facilities and the street lights along Seal Beach Boulevard. These facilities are to be constructed as a requirement of the Specific Plan and Vesting Tentative Tract Map 15402. F. Park, Access, Landscape and Wall Improvements The CFD proposes to construct landscape improvements. The construction of these improvements is a requirement of the Specific Plan. These improvements will consist of landscaping, an access roadway to Gum Grove Park, park improvements and a park Interpretive Center. A parking lot for park visitors near the tract entry will also be provided. This will provide outdoor recreation for project residents as well as the citizens of the City of Seal Beach. The nature and scope of the work to be done within each of these categories is included as an attachment to this staff report. In addition to the work described above and the various resolutions attached for consideration, the Council, under state law, is required to adopt local goals and policies with regard to the creation of special tax financing districts. Staff has prepared a draft Local Goals and Policies report and attached it. These Goals and Policies, if adopted, will be City -wide, and not just for this project, Heron Pointe. The City also needs to contract with an outside attorney to act as the disclosure counsel for the sale of the bonds to insure that all the appropriate information is represented to the marketplace throughout the bonding process. Staff is recommending the firm of Jones Hall, which is located in San Francisco. The sum total of the monies to be paid will be generated by the bond proceeds, and no City funds will be utilized. A copy of the proposed contract is enclosed as an attachment for your review. FISCAL IMPACT: None. If approved by property owners, special taxes from CFD 2002 -1 will pay the costs associated with the bonds and maintenance. Further, the proposed bonds are not backed by the general fund, and will be repayable solely from the special taxes generated from Heron Pointe. RECOMMENDATION: 6/21 Mac Cummins Associate Planner / Special Projects Manager Attachments (6) 1. Resolution Adopting Local Goals and Policies 2. City of Seal Beach Proposed Local Goals and Policies with regard to use of the Mello -Roos Community Facilities Act of 1982, as amended 3. Resolution of Intention to Form a Community Facilities District 4. Resolution of Intention to Incur Indebtedness 5. Draft Facilities Report - Community Facilities District 2002 -1 6. Draft contract with Jones Hall for disclosure counsel services NOTED AND APPROVED: 1 � John Bahorski, City Manager Agenda Item Attachment 1 t ��� RESOLUTION NO. RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEAL BEACH ADOPTING A STATEMENT OF GOALS AND POLICIES FOR THE USE OF THE MELLO -ROOS COMMUNITY FACILITIES ACT OF 1982 RECITALS: WHEREAS, the CITY COUNCIL (the "City Council ") of the CITY OF SEAL BEACH (the "City ") proposes to undertake proceedings pursuant to the Mello -Roos Community Facilities Act of 1982, as amended, commencing with Section 53311 of the California Government Code (the "Act "), to form a community facilities district; and WHEREAS, the Act provides that the City Council may initiate proceedings to establish a community facilities district pursuant to the Act only if it has first considered and adopted local goals and policies concerning the use of the Act. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SEAL BEACH DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS: Section 1. The City Council finds that the Statement of Goals and Policies for the Use of the Mello -Roos Community Facilities Act of 1982, attached hereto and incorporated herein as Exhibit "A" (the "Goals and Policies "), meet the requirements of the Act and the City Council hereby adopts the Goals and Policies for purposes of complying with the Act. PASSED, APPROVED AND ADOPTED this 12th day of August, 2002. Mayor ATTEST: City Clerk S7296 \1085 \678881.1 1 EXHIBIT A STATEMENT OF GOALS AND POLICIES FOR THE USE OF THE MELLO -ROOS COMMUNITY FACILITIES ACT OF 1982 S7296 \1085 \678881.1 A -1 Attachment 2 CITY OF SEAL BEACH STATEMENT OF LOCAL GOALS AND POLICIES CONCERNING THE USE OF THE MELLO -ROOS COMMUNITY FACILITIES ACT OF 1982, AS AMENDED Pursuant to Section 53312.7 of the California Government Code, the City Council of the City of Seal Beach (the "City Council ") hereby states its goals and policies concerning the use of Chapter 2.5 of Part 1 of Division 2 of Title 5 of the Government Code of the State of California (the "Act ") in providing public infrastructure improvements permitted to be financed pursuant to the Act for property within the City of Seal Beach (the "City") and for the refunding of existing debt on land within the City. In addition, the Act may be used to provide for the maintenance, repair, reconstruction and replacement of any of the foregoing infrastructure improvements. The following goals and policies shall apply to each community facilities district (a "CFD ") hereafter formed by the City. Any policy or goal stated herein may be supplemented or amended or deviated from, and new goals and policies may be added hereto, from time to time upon a determination by the City Council that such supplement, amendment, deviation or addition is necessary or desirable; and any policy or goal stated herein shall be deemed amended or supplemented in the event, and as of the date, if ever, that such amendment or supplement is required to ensure compliance with the Act or any other laws of the State of California or federal laws of the United States of America. I. Priority that Various Kinds of Public Facilities Shall have for Financing Through the Use of the Act. It is the policy of the City to give first priority to the fmancing, through the use of the Act, of public infrastructure improvements directly benefiting the City, which improvements may include, but are not limited to, streets, roads, water facilities, sewer facilities, storm drain facilities, libraries, parks, open space and golf courses and for the refunding of existing debt on land within a CFD. It is also the policy of the City to assist in the financing of other public facilities when to do so will, in the sole discretion of the City Council, acting as the legislative body of the affected CFD, result in a savings to residents or property owners within the City boundaries, for example, by reducing costs of bond issuance and/or administrative expenses; provided that such assistance does not interfere with the fmancing of public infrastructure improvements directly benefiting the City. In addition to any other form of assistance permissible under the law and under these goals and policies, the City may assist in the fmancing of facilities by using the proceeds of a special tax or a special tax bond to pay development fees, the proceeds of which will be used by the City or by another public agency to finance public infrastructure improvements. II. Credit Quality to be Required of Bond Issues, Including Criteria to be Used in Evaluating the Credit Quality. It is the policy of the City to comply with all provisions of the Act including, but not limited to, Section 53345.8, as such Section may be amended from time to time. All CFD bond issues should have at least a three to one property value to public lien ratio after calculating the value of the financed public infrastructure improvements to be installed, unless otherwise specifically approved by the City Council as provided in Section 53345.8(b) or (c) of the Act. Property value may be based on either an appraisal or on full cash values as indicated on the county assessor's tax roll. The appraiser shall be selected by or otherwise acceptable to the City, and the appraisal shall be based on standards promulgated by the State of California and otherwise determined applicable by 57296 \1085 \681156.2 1 City staff and consultants. The date of value set forth in the appraisal must be within nine months of the date the bonds are issued. The public lien amount shall include the bond issue currently being sold plus any public indebtedness secured by a lien on real property currently existing against the properties to be taxed. Bond issues need not be rated by nationally - recognized rating agencies, so long as all of the requirements of this Section II are met. It is the policy of the City to refrain from the issuance of any CFD bonds unless at the time of issuance of any CFD bonds each of the following conditions is met: A. Special tax revenues from the CFD issuing the bonds are reasonably expected to provide at least one hundred ten percent (110 %) debt service coverage for each year of the term of such bonds; and B. The CFD has established, and has covenanted to cause to be levied, covenant a special tax in an amount sufficient to maintain, for the term of such bonds (provided, however, that depletion may occur to pay debt service in the last two (2) years of such term), a reserve fund securing such bonds in an amount equaling the lowest of (i) ten percent (10 %) of the original proceeds of such bonds, or (ii) the largest amount, for any bond year during the term of such bonds, of principal and interest payable on such bonds, or (iii) one hundred twenty -five percent (125 %) of the average amount payable, for any bond year, of principal and interest on the outstanding bonds of such bond issue. III. Steps to be Taken to Ensure that Prospective Property Purchasers are Fully Informed About Their Taxpaying Obligations. It is the goal of the City that all taxpayers residing within, or owning property within, the boundaries of a CFD heretofore or hereafter established by the City will receive the form of notice required by Section 53341.5 of the Act, at the time set forth therein, as such Section may be amended from time to time. In order to comply with this goal, it is the policy of the City to provide Section 53340.2 notice of special tax to any individual requesting such notice or any owner of property subject to a special tax levied by the City within five (5) working days of receiving a request for such notice. IV. Criteria for Evaluating the Equity of Tax Allocation Formulas, and Concerning Desirable and Maximum Amounts of Special Tax to be Levied Against Any Parcel. It is the goal of the City that each taxpayer residing within, or owning property within, the boundaries of any CFD hereafter established by the City pay special taxes which generally reflect such taxpayer's fair and reasonable share of their projected benefit from, and/or burden upon, the facilities to be constructed and/or maintained or of any refunding of existing debt within the CFD by such CFD. It is the goal of the City that maximum Mello -Roos special taxes on residential owner- occupied property, when taken together with ad valorem taxes, any other special taxes levied pursuant to the Act and assessments applicable to such property, do not exceed in any year two percent (2 %) of the greater of the full cash value indicated on the County Assessor's tax roll or appraised value of such property. Nevertheless, special taxes, when taken together with ad valorem taxes, any other special taxes levied pursuant to the Act and assessments applicable to such property, may exceed in any year two percent (2 %) of the greater of the full cash value, or the appraised value of such property if the City determines at the time of formation of a CFD that over the term of the bonds, the special taxes, ad valorem taxes and assessments are expected to average two percent (2 %) or less per year of the greater of the full cash value or appraised value of such S7296 \1085 \681156.2 2 property. It is further the policy of the City to comply with the provisions of Section 53321 of the Act with respect to the escalation of maximum taxes. V. Defmitions, Standards, and Assumptions to be Used in Appraisals Required by Section 53345.8. It is the goal of the City to conform, as nearly as practicable, to the California Debt and Investment Advisory Commission's Appraisal Standards for Land - Secured Financings, as such standards may be amended from time to time, provided, however, that this City Council may additionally amend such standards from time to time as it deems necessary and reasonable, in its own discretion, to provide needed infrastructure improvements within the City, while still accomplishing the goals set forth herein. S7296 \1085 \681156.2 3 Attachment 3 f -/2, o a z RESOLUTION NO. EESOLUTION OF INTENTION OF THE CITY COUNCIL OF THE CITY OF SEAL BEACH TO ESTABLISH CITY OF SEAL BEACH COMMUNITY FACILITIES DISTRICT NO. 2002-01 (HERON POINTE) • AND TO AUTHORIZE THE LEVY OF A SPECIAL TAX WITHIN CITY OF SEAL BEACH COMMUNITY FACILITIES DISTRICT NO. 2002-01 (HERON POINTE) RECITALS: WHEREAS, the CITY COUNCIL (the "City Council ") of the CITY OF SEAL BEACH (the "City ") desires to undertake proceedings to establish a community facilities district pursuant to the Mello -Roos Community Facilities Act of 1982, as amended, commencing with Section 53311 of the California Government Code (the "Act "), to finance public facilities to serve the area of land hereinafter described, and WHEREAS, there has been submitted to the City Council a petition of WL Homes, LLC, a Delaware Limited Liability Corporation (the "Landowner ") requesting the formation by this City Council of a community facilities district pursuant to the Act, and WHEREAS, the Act authorizes the City Council to establish a community facilities district and to levy special taxes within that district. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SEAL BEACH DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS: Section 1. Intention. The City Council hereby declares its intention to conduct proceedings for the formation of a community facilities district under the terms of the Act. Section 2. Name of District. The name of the proposed community facilities district is "City of Seal Beach Community Facilities District No. 2002 -01 (Heron Pointe)" (the "District "). Section 3. Boundaries of District. The exterior boundaries of the District are shown on that certain map now on file in the office of the City Clerk entitled "Proposed Boundaries of City of Seal Beach Community Facilities District No. 2002 -01 (Heron Pointe)," which map indicates by a boundary line the extent of the territory included in the proposed District and shall govern for all details as to the extent of the District. On the original and one copy of such map, the City Clerk shall endorse the certificate evidencing the date and adoption of this Resolution. The City Clerk shall file the original of such map in her office and, within 15 days after the adoption of this Resolution, the City Clerk shall file a copy of such map so endorsed in the records of the County Recorder, County of Orange, State of California, and in any event this map shall be filed no later than 15 days before the public hearing specified in Section 7 below. S7296 \1085 \678880.2 1 Section 4. Facilities. The type of public facilities proposed to be provided within the District and to be financed under the Act shall consist of those facilities set forth on Exhibit "A," attached hereto and incorporated herein by reference (the "Facilities "). The City Council hereby finds that the proposed Facilities are necessary to meet increased demands placed upon the City as a result of development occurring in the District. The Facilities may be acquired from one or more property owners as completed public facilities pursuant to Section 53314.9 of the Act and/or constructed with District funds pursuant to Section 53316.2 of the Act. The cost of the Facilities shall include incidental expenses, as defined in Exhibit "A" and may include reimbursement of money advanced by the owner of property within the District to pay development fees charged by the city and used by the City to finance improvements. Section 5. Special Tax. a. Except where funds are otherwise available to pay for the Facilities and/or the principal and interest as it becomes due on bonds of the District issued to finance the Facilities, it is the intention of the City Council to levy annually in accordance with procedures contained in the Act a special tax (the "Special Tax ") within the District sufficient to pay for the costs thereof, including incidental expenses. The Special Tax will be secured by recordation of a continuing lien against all non - exempt real property in the District and will be collected in the same manner as ordinary ad valorem property taxes are collected, or in such other manner as may be provided by the City Council including, without limitation, direct billing of the affected property owner, and shall be subject to the same penalties, procedure, sale and lien priority in case of delinquency as applicable for ad valorem property taxes. In the first year in which such a Special Tax is levied, the levy shall include a sum sufficient to repay to the City all amounts, if any, transferred to the District pursuant to Section 53314 of the Act and interest thereon. b. The proposed rate and method of apportionment of the Special Tax (the "Rate and Method ") among parcels of real property in the District, in sufficient detail to allow each resident or landowner within the proposed District to estimate the maximum amount such resident or owner will have to pay, is shown in Exhibit "B," attached hereto and incorporated herein by reference. The Special Tax is based on the expected demand that each parcel of real property within the proposed District will place on the Facilities and on the benefit that each parcel derives from the right to access the Facilities. The City Council hereby determines the rate and method of apportionment of the Special Tax set forth in Exhibit `B" for the District to be reasonable. The obligation to pay the Special Tax may be prepaid as set forth in Exhibit `B ". c. In the case of any Special Tax to pay for the Facilities to be levied against any parcel used for private residential purposes: (i) the maximum Special Tax shall be specified as a dollar • amount which shall be calculated and thereby established not later than the date on which the • parcel is first subject to the tax because of its use for private residential purposes and which amount shall not be increased over time over two percent per year; (ii) the tax year after which no further Special Tax subject to this sentence shall be levied or collected shall be as set forth in Exhibit "B" hereto; and (iii) under no circumstances will the Special Tax levied against any parcel subject to this sentence be increased as a consequence of delinquency or default by the S7296 \1085 \678880.2 2 owner of any other parcel within the District by more than ten percent. For the purposes hereof, a parcel is used for "private residential purposes" not later than the date on which an occupancy , permit for private residential use is issued. Section 6. Bonds. It is the intent of the City Council, acting as the legislative body of the District, to cause bonds to be issued under the Act on behalf of the District to finance, in whole or in part, the acquisition and/or construction of the Facilities. Bonds will be in the aggregate principal amount of not to exceed $5,000,000, at a maximum interest rate not in excess of twelve percent per annum or such rate not in excess of the maximum rate permitted by law at the time the bonds are issued, and the term of the bonds of each series shall not exceed thirty-one years from the date of issuance of such series of bonds or such longer term as is then permitted by law. Section 7. Hearing. A public hearing (the "Hearing ") on the establishment of the District, the extent of the District, the furnishing of specified types of public facilities within the District, and the proposed rate and method of apportionment of the Special Tax shall be held on September 23, 2002, at 7:00 p.m., or as soon thereafter as practicable, at the chambers of the City Council of the City of Seal Beach, 211 Eighth Street, Seal Beach, California 90740. At the Hearing, any interested person or taxpayer, including all persons owning lands or registered to vote within the proposed District, may appear and be heard. Section 8. Report. The City officer who is or will be responsible for the Facilities to be financed by the District, if it is established, is hereby directed to study the proposed District and, at or before the time of the above - mentioned Hearing, file, or cause to be filed, a report with the City Council, which is to be made a part of the record of the Hearing, containing the following: (a) a brief description of the Facilities by type which will in his or her opinion be required to adequately meet the needs of the District; and (b) an estimate of the fair and reasonable cost of financing the Facilities, including the cost of acquiring land and easements and any incidental expenses, and including the costs of the proposed bond financing and all other related costs, as provided for in Section 53345.3 of the Act. Section 9. Advances. The City may accept advances of funds or work in -kind from any source, including, but not limited to, private persons or private entities, and is authorized and directed to use such funds or that work in -kind for any authorized purpose, including, but not limited to, paying any cost incurred by the City in creating the District. The City may enter into an agreement with the person or entity advancing the funds or work -in -kind, to repay all or a portion of the funds advanced, or to reimburse the person or entity for the value, or cost, whichever is less, of the work -in -kind, as determined by the City Council, with or without interest. Section 10. Published Notice. The City Clerk is hereby directed to publish a notice ( "Notice ") of the Hearing pursuant to Section 6061 of the Government Code in a newspaper of general circulation published in the area of the proposed District. Such Notice shall be S7296 \1085 \678880.2 3 substantially in the form specified in Section 53222 of the Act. Publication of the Notice shall be completed at least 7 days prior to the date of the Hearing. Section 11. Mailed Notice. The City Clerk is hereby directed to send a copy of the Notice of the Hearing by first -class mail, postage prepaid, to each registered voter and to each landowner within the proposed District as shown on the last equalized assessment roll. Mailing of the Notice shall be completed at least 15 days prior to the date of the Hearing. Section 12. Voting. Should the City Council determine to form the District, a special election will be held within the District to authorize the issuance of bonds and the levy of the Special Tax in accordance with the procedures contained in Section 53326 of the Act. If held, the proposed voting procedure at the election will be a landowner vote with each landowner who is the owner of record of land within the District at the close of the Hearing, or the authorized representative thereof, having one vote for each acre or portion thereof owned within the District. Ballots for the special election may be distributed by mail with return postage prepaid or by personal service. Section 13. Tender of Bonds. Except to the extent limited in any bond resolution or trust indenture related to the issuance of bonds, the City Council hereby reserves to itself all rights and powers set forth in Section 53344.1 of the Act (relating to tenders of bonds in full or partial payment of any installment of the special tax or the interest or penalties thereon which may be due or delinquent). PASSED, APPROVED AND ADOPTED this 12th day of August, 2002. Mayor ATTEST: City Clerk 57296 \1085 \678880.2 4 EXHIBIT "A" DESCRIPTION OF FACILITIES The cost of the facilities shall include incidental expenses, including the costs associated with forming the District, issuance of bonds, determination of the amount of the Special Tax, collection of the Special Tax, costs incurred in order to carry out the authorized purposes of the District, any other expenses, incidental to the construction, completion and inspection of the authorized work and the attributable costs of engineering and inspection. The facilities shall be constructed, whether or not acquired in their completed states, pursuant to plans and specifications approved by the City and the officials thereof. Facilities Public improvements with a useful life of not less than five years including (i) street, sidewalk, street light, traffic signal, drainage, signage median and appurtenant improvements to Seal Beach Boulevard, Aldolpho Lopez Drive, and Heron Pointe, including, but not limited to, relocation of existing overhead utilities lines and construction of joint trench in furtherance of public safety, (ii) water and sanitary improvements serving real property within the District, including, but not limited to, a sewer lift station, (iii) dry utility improvements and burd vaults serving the District, (iv) improvements to Gum Grove Park, including, but not limited to, landscaping and access improvements, (v) landcape improvements along Seal Beach Boulevard, (vi) sewer, water, park, storm drain, and transportation improvements to be funded through development fees charged by the City of Seal Beach in connection with the development of real property within the District. 57296 \1085 \678880.2 A -1 EXHIBIT "B" RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX S7296 \1085 \678880.1 B -1 RATE AND METHOD OF APPORTIONMENT FOR CITY OF SEAL BEACH COMMUNITY FACILITIES DISTRICT NO. 2002-1 (HERON POINTE) A Special Tax as hereinafter defined shall be levied on all Assessor's Parcels in the City of Seal Beach Community Facilities District No. 2002 -1 (Heron Pointe) ( "CFD No. 2002-1") and collected each Fiscal Year commencing in Fiscal Year 2002 -03, in an amount determined by the City Council of the City of Seal Beach, through the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 2002 -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. A. DEFINITIONS The terms hereinafter set forth have the following meanings: "Acre or Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County parcel map. "Act" means the Mello -Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 2002 -1: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the County or otherwise); the costs of remitting the Special Taxes to the Trustee; the costs of the Trustee (including its legal counsel) in the discharge of the duties required of it under the Indenture; the costs to the City, CFD No. 2002 -1 or any designee thereof of complying with arbitrage rebate requirements; the costs to the City, CFD No. 2002 -1 or any designee thereof of complying with City, CFD No. 2002 -1 or obligated persons disclosure requirements associated with applicable federal and state securities laws and of the Act; the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2002 -1 or any designee thereof related to an appeal of the Special Tax; the costs associated with the release of funds from any escrow account; and the City's annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2002 -1 for any other administrative purposes of CFD No. 2002 -1, including attorney's fees and other costs related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes. "Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned Assessor's parcel number. "Assessor's Parcel Map" means an official map of the County Assessor of the County designating parcels by Assessor's parcel number. City of Seal Beach August 8, 2002 CFD No. 2002 -1 (Heron Pointe) Page 1 "Assigned Special Tax" means the Special Tax for each Land Use Class of Developed Property, as determined in accordance with Section C below. "Backup Special Tax" means the Special Tax applicable to each Assessor's Parcel of Developed Property, as determined in accordance with Section C below. "Bonds" means any bonds or other debt (as defined in Section 53317(d) of the Act), whether in one or more series, issued by the City on behalf of CFD No. 2002 -1 under the Act. "CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes. "CFD No. 2002 -1" means the City of Seal Beach Community Facilities District No. 2002 -1 (Heron Pointe). "City" means the City of Seal Beach. "Council" means the City Council of the City. "County" means the County of Orange. "Developed Property" means for each Fiscal Year, all Taxable Property, exclusive of Taxable Public Property and Taxable Property Owner Association Property, for which a building permit for new construction was issued after January 1, 2001 and prior to January 1 of the prior Fiscal Year. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Indenture" means the indenture, fiscal agent agreement, resolution or other instrument pursuant to which Bonds are issued, as modified, amended and/or supplemented from time to time. "Land Use Class" means any of the classes listed in Table 1 below. "Maximum Special Tax" means the Maximum Special Tax, determined in accordance with Section C below, that can be levied in any Fiscal Year on any Assessor's Parcel. "Non- Residential Property" means all Assessor's Parcels of Developed Property for which a building permit was issued for a non - residential use. "Outstanding Bonds" means all Bonds which are deemed to be outstanding under the Indenture. "Proportionately" means, for Developed Property, that the ratio of the actual Special Tax levy to the Assigned Special Tax is equal for all Assessor's Parcels of Developed Property. For Undeveloped Property, "Proportionately" means that the ratio of the actual Special Tax levy per Acre to the Maximum Special Tax per Acre is equal for all Assessor's Parcels of Undeveloped Property. For Taxable Public Property and Taxable Property Owner City of Seal Beach August 8, 2002 CFD No. 2002 -1 (Heron Pointe) Page 2 Association Property, "Proportionately" means that the ratio of the actual Special Tax levy per Acre to the Maximum Special Tax per Acre is equal for all Assessor's Parcels of Taxable Public Property or Taxable Property Owner Association Property, as applicable. "Property Owner Association Property" means, for each Fiscal Year, any property within the boundaries of CFD No. 2002 -1 that was owned by a property owner association, including any master or sub - association, as of January 1 of the prior Fiscal Year. "Public Property" means, for each Fiscal Year, any property within CFD No. 2002 -1 that is owned by, irrevocably offered for dedication to, or dedicated to the federal government, the State, the County, the City or any other public agency as of June 30 of the prior Fiscal Year; provided however that any property leased by a public agency to aprivate entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use. To ensure that property is classified as Public Property in the first Fiscal Year after it is acquired by, irrevocably offered for dedication to, or dedicated to a public agency, the property owner shall notify the CFD Administrator in writing of such acquisition, offer, or dedication not later than June 30 of the Fiscal Year in which the acquisition, offer, or dedication occurred. "Residential Floor Area" means all of the square footage of living area within the perimeter of a residential structure, not including any carport, walkway, garage, overhang, patio, enclosed patio, or similar area. The determination of Residential Floor Area shall be made by reference to the building permit(s) issued for such Assessor's Parcel. "Residential Property" means all Assessor's Parcels of Developed Property for which a building permit has been issued for purposes of constructing one or more residential dwelling units. "Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax Requirement. "Special Tax Requirement" means that amount required in any Fiscal Year for CFD No. 2002 -1 to: (i) pay debt service on all Outstanding Bonds; (ii) pay periodic costs on the Bonds, including but not limited to, credit enhancement and rebate payments on the Bonds; (iii) pay Administrative Expenses; (iv) pay any amounts required to establish or replenish any reserve funds for all Outstanding Bonds; (v) pay directly for acquisition or construction of CFD No. 2002 -1 facilities eligible under the Act; (vi) pay for reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year; less (vii) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator pursuant to the Indenture. "State" means the State of California. "Taxable Property" means all of the Assessor's Parcels within the boundaries of CFD No. 2002 -1 which are not exempt from the Special Tax pursuant to law or Section E below. "Taxable Property Owner Association Property" means all Assessor's Parcels of Property Owner Association Property that are not exempt pursuant to Section E below. City of Seal Beach August 8, 2002 CFD No. 2002 -1 (Heron Pointe) Page 3 "Taxable Public Property" means all Assessor's Parcels of Public Property that are not exempt pursuant to Section E below. "Trustee" means the trustee or fiscal agent under the Indenture. "Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Developed Property, Taxable Public Property or Taxable Property Owner Association Property. B. ASSIGNMENT TO LAND USE CATEGORIES Each Fiscal Year, all Taxable Property within CFD No. 2002 -1 shall be classified as Developed Property, Taxable Public Property, Taxable Property Owner Association Property, or Undeveloped Property, and shall be subject to Special Taxes in accordance with the rate and method of apportionment determined pursuant to Sections C and D below. C. MAXIMUM SPECIAL TAX 1. Developed Property a. Maximum Special Tax The Maximum Special Tax for each Assessor's Parcel classified as Developed Property 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. b. Assigned Special Tax The Fiscal Year 2002 -03 Assigned Special Tax for each Land Use Class is shown below in Table 1. TABLE 1 Fiscal Year 2002 -03 Assigned Special Taxes for Developed Property in Community Facilities District No. 2002 -1 (Heron Pointe) Land• Description ° . • ' Residential Floor Assi ne Sp Ta Cl ass ., x, 'k • . ;, .gyp ' . . ? r. ,-40,t4 :-r • 1 Residential Property . >_ 4,000 s.f. $5,350 per unit • 2 Residential Property 3,750 — 3,999 s.f. $5,078 per unit 3 Residential Property 3, 500 — 3,749 s.f. $4,900 per unit 4 Residential Property < 3,500 s.f. $4,570 per unit City of Seal Beach August 8, 2002 CFD No. 2002 -1 (Heron Pointe) Page 4 y.x :,°. 8g'• , , .. . ;,�;:e • . . , , ; ,,,5 '_::' •. '. uc.'. , , Land -Use �..;; _::.., . r. - * t- r •.x • • Clas " ' . ° Description ; Residential Floor A rea.` A ssigned•Special'Tax 5 Non - Residential Property NA $41,977 per Acre c. Backup Special Tax The Fiscal Year 2002 -03 Backup Special Tax for an Assessor's Parcel of Developed Property shall equal $41,977 per Acre. d. Increase in the Assigned Special Tax and Backup Special Tax On each July 1, commencing on July 1, 2003, the Assigned Special Tax and the Backup Special Tax shall be increased by an amount equal to two percent (2 %) of the amount in effect for the previous Fiscal Year. 2. Undeveloped Property, Taxable Public Property, and Taxable Property Owner Association Property a. Maximum Special Tax The Fiscal Year 2002 -03 Maximum Special Tax for Undeveloped Property, Taxable Public Property, and Taxable Property Owner Association Property shall be $47,043 per Acre. b. Increase in the Maximum Special Tax On each July 1, commencing on July 1, 2003, the Maximum Special Tax for Undeveloped Property, Taxable Public Property, and Taxable Property Owner Association Property shall be increased by an amount equal to two percent (2 %) of the amount in effect for the previous Fiscal Year. D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX Commencing with Fiscal Year 2002 -03 and for each following Fiscal Year, the Council shall determine the Special Tax Requirement and shall levy the Special Tax until the amount of Special Taxes equal the Special Tax Requirement. The Special Tax shall be levied each Fiscal Year as follows: First: The Special Tax shall be levied Proportionately on each Assessor's Parcel of Developed Property at up to 100% of the applicable Assigned Special Tax; Second: If additional monies are needed to satisfy the Special Tax Requirement after the first step has been completed, the Special Tax shall be levied Proportionately on each Assessor's Parcel of Undeveloped Property at up to 100% of the Maximum Special Tax for Undeveloped Property; City of Seal Beach August 8, 2002 CFD No. 2002-1 (Heron Pointe) Page 5 Third: If additional monies are needed to satisfy the Special Tax Requirement after the first two steps have been completed, then the levy of the Special Tax on each Assessor's Parcel of Developed Property whose Maximum Special Tax is determined through the application of the Backup Special Tax shall be increased in equal percentages from the Assigned Special Tax up to the Maximum Special Tax for each such Assessor's Parcel; Fourth: If additional monies are needed to satisfy the Special Tax Requirement after the first three steps have been completed, then the Special Tax shall be levied Proportionately on each Assessor's Parcel of Taxable Property Owner Association Property at up to the Maximum Special Tax for Taxable Property Owner Association Property; and Fifth: If additional monies are needed to satisfy the Special Tax Requirement after the first four steps have been completed, then the Special Tax shall be levied Proportionately on each Assessor's Parcel of Taxable Public Property at up to the Maximum Special Tax for Taxable Public Property. Notwithstanding the above, under no circumstances will the Special Tax levied against any Assessor's Parcel of Residential Property for which an occupancy permit for private residential use has been issued be increased by more than ten percent as a consequence of delinquency or default by the owner of any other Assessor's Parcel within the CFD. E. EXEMPTIONS No Special Tax shall be levied on up to 4.27 Acres of Property Owner Association Property. Tax - exempt status will be irrevocably assigned by the CFD Administrator in the chronological order in which property becomes Property Owner Association Property. However, should an Assessor's Parcel no longer be classified as Property Owner Association Property, its tax - exempt status will be revoked. No Public Property shall be exempt from Special Tax, except as required by law. Public Property or Property Owner Association Property that is not exempt from Special Taxes under this section shall be subject to the levy of the Special Tax and shall be taxed Proportionately as part of the fourth or fifth step in Section D above, at up to 100% of the applicable Maximum Special Tax for Taxable Public Property or Taxable Property Owner Association Property. F. APPEALS AND INTERPRETATIONS Any taxpayer may file a written appeal of the Special Tax on his/her property with the CFD Administrator, provided that the appellant is current in his/her payments of Special Taxes. During the pendency of an appeal, all Special Taxes previously levied must be paid on or before the payment date established when the levy was made. The appeal must specify the reasons why the appellant claims the calculation of the Special Tax is in error. The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of its determination. If the CFD Administrator agrees with the appellant, the CFD Administrator shall eliminate or reduce the Special Tax on the appellant's property and/or provide a refund to the appellant. If the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination, the appellant then has 30 days in which to appeal to the Council by filing a written notice of appeal with the City clerk, provided that the appellant is current in his/her City of Seal Beach August 8, 2002 CFD No. 2002 -1 (Heron Pointe) Page 6 payments of Special Taxes. The second appeal must specify the reasons for its disagreement with the CFD Administrator's determination. G. MANNER OF COLLECTION The Special Tax will be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that CFD No. 2002 -1 may directly bill the Special Tax, may collect Special Taxes at a different time or in a different 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. H. PREPAYMENT OF SPECIAL TAX The following definition applies to this Section H: "CFD Public Facilities Cost" means either $3.015 million in 2002 dollars, which shall increase by the Construction Inflation Index on July 1, 2003, and on each July 1 thereafter, or such lower number as (i) shall be determined by the CFD Administrator as sufficient to provide the public facilities to be provided by CFD No. 2002 -1 under the authorized bonding program for CFD No. 2002 -1, or (ii) shall be determined by the Council concurrently with a covenant that it will not issue any more Bonds to be supported by Special Taxes levied under this Rate and Method of Apportionment as described in Section D. "Construction Fund" means an account specifically identified in the Indenture to hold funds which are currently available for expenditure to acquire or construct public facilities eligible under the Act. "Construction Inflation Index" means the annual percentage change in the Engineering News - Record Building Cost Index for the City of Los Angeles, measured as of the calendar year which ends in the previous Fiscal Year. In the event this index ceases to be published, the Construction Inflation Index shall be another index as determined by the CFD Administrator that is reasonably comparable to the Engineering News - Record Building Cost Index for the City of Los Angeles. "Future Facilities Costs" means the CFD Public Facilities Cost minus (i) public facility costs previously paid from the Construction Fund, (ii) moneys currently on deposit in the Construction Fund, and (iii) moneys currently on deposit in an escrow fund that are expected to be available to finance facilities costs. "Outstanding Bonds" means all Previously Issued Bonds which are deemed to be outstanding under the Indenture after the first interest and/or principal payment date following the current Fiscal Year. "Previously Issued Bonds" means all Bonds that have been issued by CFD No. 2002 -1 prior to the date of prepayment. 1. Prepayment in Full The obligation of an Assessor's Parcel to pay the Special Tax may be prepaid and permanently satisfied as described herein; provided that a prepayment may be made City of Seal Beach August 8, 2002 CFD No. 2002 -1 (Heron Pointe) Pag 7 • only for Assessor's Parcels of Developed Property or Undeveloped Property for which a building permit has been issued, and only if there are no delinquent Special Taxes with respect to such Assessor's Parcel at the time of prepayment. An owner of an Assessor's Parcel intending to prepay the Special Tax obligation shall provide the CFD Administrator with written notice of intent to prepay. Within 30 days of receipt of such written notice, the CFD Administrator shall notify such owner of the prepayment amount of such Assessor's Parcel. The CFD Administrator may charge a reasonable fee for providing this service. Prepayment must be made not less than 45 days prior to the next occurring date that notice of redemption of Bonds from the proceeds of such prepayment may be given to the Trustee pursuant to the Indenture. The Prepayment Amount (defined below) shall be calculated as summarized below (capitalized terms as defined below): Bond Redemption Amount plus Redemption Premium plus Future Facilities Amount plus Defeasance Amount plus Administrative Fees and Expenses less Reserve Fund Credit less Capitalized Interest Credit Total: equals Prepayment Amount City of Seal Beach August 8, 2002 CFD No. 2002 -1 (Heron Pointe) Page 8 As of the proposed date of prepayment, the Prepayment Amount (defined below) shall be calculated as follows: Paragraph No.: 1. Confirm that no Special Tax delinquencies apply to such Assessor's Parcel. 2. For Assessor's Parcels of Developed Property, compute the Assigned Special Tax and Backup Special Tax applicable for the Assessor's Parcel to be prepaid. For Assessor's Parcels of Undeveloped Property (for which a building permit has been issued) to be prepaid, compute the Assigned Special Tax and Backup Special Tax for that Assessor's Parcel as though it was already designated as Developed Property, based upon the building permit which has already been issued for that Assessor's Parcel. 3. (a) Divide the Assigned Special Tax computed pursuant to paragraph 2 by the total estimated Assigned Special Taxes for the entire CFD No. 2002 -1 based on the Developed Property Special Taxes which could be charged in the current Fiscal Year on all expected development through buildout of CFD No. 2002 -1, excluding any Assessor's Parcels which have been prepaid, and (b) Divide the Backup Special Tax computed pursuant to paragraph 2 by the estimated Backup Special Taxes at buildout of CFD No. 2002 -1 using the Backup Special Tax amount for the current Fiscal Year, excluding any Assessor's Parcels which have been prepaid. 4. Multiply the larger quotient computed pursuant to paragraph 3(a) or 3(b) by the Outstanding Bonds to compute the amount of Outstanding Bonds to be retired and prepaid (the "Bond Redemption Amount "). 5. Multiply the Bond Redemption Amount computed pursuant to paragraph 4 by the applicable redemption premium, if any, on the Outstanding Bonds to be redeemed (the "Redemption Premium "). 6. Compute the current Future Facilities Costs 7. Multiply the larger quotient computed pursuant to paragraph 3(a) or 3(b) by the amount determined pursuant to paragraph 6 to compute the amount of Future Facilities Costs to be prepaid (the "Future Facilities Amount "). 8. Compute the amount needed to pay interest on the Bond Redemption Amount from the first bond interest and/or principal payment date following the current Fiscal Year until the earliest redemption date for the Outstanding Bonds. 9. Determine the Special Taxes levied on the Assessor's Parcel in the current Fiscal Year which have not yet been paid. 10. Compute the minimum amount the CFD Administrator reasonably expects to derive from the reinvestment of the Prepayment Amount (as defined below) less the Future City of Seal Beach August 8, 2002 CFD No. 2002 -1 (Heron Pointe) Page 9 Facilities Amount and the Administrative Fees and Expenses (as defined below) from the date of prepayment until the redemption date for the Outstanding Bonds to be redeemed with the prepayment. 11. Add the amounts computed pursuant to paragraphs 8 and 9 and subtract the amount computed pursuant to paragraph 10 (the "Defeasance Amount "). 12. Verify the administrative fees and expenses of CFD No. 2002 -1, including the costs of computation of the prepayment, the costs to invest the prepayment proceeds, the costs of redeeming Bonds, and the costs of recording any notices to evidence the prepayment and the redemption (the "Administrative Fees and Expenses "). 13. If reserve funds for the Outstanding Bonds, if any, are at or above 100% of the reserve requirement (as defined in the Indenture) on the prepayment date, a reserve fund credit shall be calculated as a reduction in the applicable reserve fund for the Outstanding Bonds to be redeemed pursuant to the prepayment (the "Reserve Fund Credit'). No Reserve Fund Credit shall be granted if reserve funds are below 100% of the reserve requirement. 14. If any capitalized interest for the Outstanding Bonds will not have been expended at the time of the first interest and/or principal payment following the current Fiscal Year, a capitalized interest credit shall be calculated by multiplying the larger quotient computed pursuant to paragraph 3(a) or 3(b) by the expected balance in the capitalized interest fund after such first interest and/or principal payment (the "Capitalized Interest Credit "). 15. The Special Tax prepayment is equal to the sum of the amounts computed pursuant to paragraphs 4, 5, 7, 11 and 12, less the amounts computed pursuant to paragraphs 13 and 14 (the "Prepayment Amount "). 16. From the Prepayment Amount, the amounts computed pursuant to paragraphs 4, 5, 11, 13 and 14 shall be deposited into the appropriate fund as established under the Indenture and be used to retire Outstanding Bonds or make debt service payments. The amount computed pursuant to paragraph 7 shall be deposited into the construction fund. The amount computed pursuant to paragraph 12 shall be retained by CFD No. 2002 -1. The Prepayment Amount may be sufficient to redeem other than a $5,000 increment of Bonds. In such cases, the increment above $5,000 or integral multiple thereof will be retained in the appropriate fund established under the Indenture to be used with the next prepayment of bonds or to make debt service payments. As a result of the payment of the current Fiscal Year's Special Tax levy as determined under paragraph 9 (above), the CFD Administrator shall remove the current Fiscal Year's Special Tax levy for such Assessor's Parcel from the County tax rolls. With respect to any Assessor's Parcel that is prepaid, the Council shall cause a suitable notice to be recorded in compliance with the Act, to indicate the prepayment of Special Taxes and the release of the Special Tax lien on such Assessor's Parcel, and the obligation of such Assessor's Parcel to pay the Special Tax shall cease. City of Seal Beach August 8, 2002 CFD No. 2002 -1 (Heron Pointe) Page 10 Notwithstanding the foregoing, no Special Tax prepayment shall be allowed unless the amount of Assigned Special Taxes that may be levied on Taxable Property within CFD No. 2002 -1 both prior to and after the proposed prepayment is at least 1.1 times the maximum annual debt service on all Outstanding Bonds. 2. Prepayment in Part The Special Tax on an Assessor's Parcel of Developed Property or an Assessor's Parcel of Undeveloped Property for which a building permit has been issued may be partially prepaid. The amount of the prepayment shall be calculated as in Section H.1; except that a partial prepayment shall be calculated according to the following formula: PP = These terms have the following meaning: PP = the partial prepayment PE = the Prepayment Amount calculated according to Section H.1 F = the percentage by which the owner of the Assessor's Parcel(s) is partially prepaying the Special Tax. The owner of any Assessor's Parcel who desires such prepayment shall notify the CFD Administrator of such owner's intent to partially prepay the Special Tax and the percentage by which the Special Tax shall be prepaid. The CFD Administrator shall provide the owner with a statement of the amount required for the partial prepayment of the Special Tax for an Assessor's Parcel within thirty (30) days of the request and may charge a reasonable fee for providing this service. With respect to any Assessor's Parcel that is partially prepaid, the City shall (i) distribute the funds remitted to it according to Section H.1, and (ii) indicate in the records of CFD No. 2002 -1 that there has been a partial prepayment of the Special Tax and that a portion of the Special Tax with respect to such Assessor's Parcel, equal to the outstanding percentage (1.00 - F) of the remaining Maximum Special Tax, shall continue to be • levied on such Assessor's Parcel pursuant to Section D. TERM OF SPECIAL TAX The Special Tax shall be levied for the period necessary to fully satisfy the Special Tax Requirement, but in no event shall it be levied after Fiscal Year 2042 -43. K : \Clients2 \Seal Beach \mello\cfd2002- 1\rma\sbRMA6.doc • City of Seal Beach August 8, 2002 CFD No. 2002 -1 (Heron Pointe) Page 11 Attachment 4 17142.-0Z-, RESOLUTION NO. ESOLUTION OF INTENTION OF THE CITY COUNCIL OF THE CITY OF SEAL BEACH - -_ - - - " TO INCUR BONDED INDEBTEDNESS WITHIN PROPOSED CITY OF SEAL BEACH COMMUNITY FACILITIES DISTRICT NO. 2002-01 (HERON POINTE) RECITALS: WHEREAS, the CITY COUNCIL (the "City Council ") of the CITY OF SEAL BEACH, (the "City ") has heretofore adopted Resolution No. (the "Resolution of Intention "), stating the City Council's intention to form City of Seal Beach Community Facilities District No. 2002- 01(Heron Ranch) (the "District ") pursuant to the Mello -Roos Community Facilities Act of 1982, as amended, commencing with Section 53311 of the California Government Code (the "Act "), to finance facilities to serve the District, including incidental expenses, as further provided in the Resolution of Intention (the "Facilities "); and WHEREAS, the City Council estimates that the amount required to finance the Facilities is $5,000,000; and WHEREAS, in order to finance the Facilities it is necessary to incur bonded indebtedness on behalf of the District in an amount not to exceed $5,000,000, the repayment of which is to be secured by special taxes levied in accordance with Section 53340 et semc . of the Act on all non- exempt property within the District. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SEAL BEACH DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS: Section 1. Bonded Indebtedness. It is necessary to incur bonded indebtedness within the boundaries of the proposed District in an amount not to exceed $5,000,000 to finance the costs of the Facilities for the District. Section 2. Purpose. The bonded indebtedness will be incurred for the purpose of financing the costs of designing, constructing, and acquiring the Facilities, including, but not limited to, the financing of the costs associated with the issuance of the bonds and all other costs necessary to finance the Facilities which are permitted to be financed pursuant to the Act. Section 3. Terms. It is the intent of the City Council, acting as the legislative body of the District, to authorize the issuance and sale of one or more series of bonds in the maximum aggregate principal amount of $5,000,000 at a maximum interest rate of 12 percent per annum or such rate not in excess of the maximum rate permitted by law at the time the bonds are issued. The term of the bonds of each series shall be determined pursuant to a resolution of the City Council authorizing the issuance of such series, but such term shall in no event exceed 31 years from the date of issuance of such series of bonds or such longer term as is then permitted by law. Section 4. Hearing. A public hearing (the "Hearing ") on the proposed debt issue shall be held September 23, 2002 at 7:00 p.m., or as soon thereafter as practicable, at the chambers of the 57296 \1085 \678968.1 1 City Council of the City of Seal Beach, 211 Eighth Street, Seal Beach, California 90740. Any interested persons, including all persons owning land or registered to vote within the proposed District, may appear and be heard at the Hearing. Section 5. Voting. The proposition to incur bonded indebtedness in the maximum aggregate principal amount of $5,000,000 shall be submitted to the qualified electors of the District at a special election. Ballots shall be distributed to the qualified electors by mail with return postage prepaid or by personal service. Section 6. Published Notice. The City Clerk is hereby directed to publish a notice ( "Notice ") of the Hearing and the special bond election pursuant to Section 6061 of the Government Code in a newspaper of general circulation circulated within the proposed District. Such Notice shall be substantially in the form specified in Section 53346 of the Act. The publication of the Notice shall be completed at least 7 days before the date herein set for the Hearing. Section 7. Mailed Notice. The City Clerk is hereby directed to send a copy of the Notice of the Hearing by first -class mail, postage prepaid, to each registered voter and to each landowner within the proposed District as shown on the last equalized assessment roll. Mailing of the Notice shall be completed at least 15 days prior to the date of the Hearing. PASSED, APPROVED AND ADOPTED this 12th day of August, 2002. Mayor ATTEST: City Clerk 57296 \1085 \678968.1 2 Attachment 5 Attachment 6 JONES HALL, A PROFESSIONAL LAW CORPORATION AGREEMENT FOR LEGAL SERVICES (Disclosure Counsel) THIS AGREEMENT FOR LEGAL SERVICES is made and entered into as of August 12, 2002, by and between the CITY OF SEAL BEACH (the "City"), and JONES HALL, A PROFESSIONAL LAW CORPORATION, San Francisco, California ( "Attorneys ") and when fully executed, creates an attorney -client relationship. WHEREAS, the City proposes financing acquisition and construction of public facilities (such as storm drain, water and sewer facilities, roadways, dry utilities, parks and access ways) serving the property within the City's Community Facilities District No. 2002 -01 (Hellman Ranch) ( the "District ") through the issuance of special tax bonds (the "Bonds "); and WHEREAS, the City has determined that Attorneys are specially trained and experienced to provide services as Disclosure Counsel in connection with the sale of the Bonds and Attorneys are willing to provide such services; and WHEREAS, the public interest, economy and general welfare will be served by this Agreement for Legal Services. NOW THEREFORE, IT IS HEREBY AGREED, as follows: 1. Duties of Attorneys. Attorneys shall provide legal services in connection with the preparation of the Official Statement to be used in connection with the offering and sale of the Bonds. Such services shall include the following: a. Review all proceedings and documentation related to and required in connection with the authorization, sale and issuance of the Bonds; b. Prepare the Official Statement (both preliminary and final) or other disclosure documents in connection with the offering of the Bonds; c. Confer and consult with the officers and administrative staff of the City, the property owners in the District, and others as to matters relating to the Official Statement; d. Attend financing team meetings at which the Official Statement is to be discussed, as deemed necessary by Attorneys for the proper exercise of their due diligence with respect to the Official Statement, and when specifically requested by the City to attend; 1 e. On behalf of the City, prepare the bond purchase contract pursuant to which the Bonds will be sold to the underwriter, and continuing disclosure certificates of the City and the property owner in the District to assist the underwriter with complying with the provisions of SEC Rule 15c2 -12; and f. Subject to the completion of proceedings to the satisfaction of Attorneys, provide a letter of Attorneys addressed to the underwriter and the City that, although Attorneys have not undertaken to determine independently or assume any responsibility for the accuracy, completeness or fairness of the statements contained in the Official Statement, in the course of Attorneys' participation in the preparation of the Official Statement, Attorneys have been in contact with representatives of the City and others, concerning the contents of the Official Statement and related matters and, based upon the foregoing, nothing has come to Attorneys' attention to lead Attorneys to believe that the Official Statement (except for any financial or statistical data or forecasts, numbers, charts, estimates, assumptions or expressions of opinion included therein, and information relating to The Depository Trust Company and its book -entry system, as to which Attorneys need express no view) as of the date of the Official Statement or the date of issuance of the Bonds (the "Closing ") contains any untrue statement of a material fact or omits to state any material fact necessary in order to make the statements therein, in the light of the circumstances under which they were made, not misleading. 2. Compensation. For the services set forth under Section 1, Attorneys shall be paid compensation in the amount of $40,000. Attorneys shall also be entitled to reimbursement for out-of-pocket expenses related to the services described in Section 1, except for travel expenses outside the State of California, if required by the City, subject to a maximum of $2,000. Payment of Attorneys' fee shall be entirely contingent upon and shall be due and payable upon the delivery of the Bonds, and shall be payable solely from the proceeds of the Bonds and from no other funds of the City. 3. Exceptions. Attorneys' services pursuant to this Agreement shall not include the following: a. Bond Opinion. Providing a legal opinion approving the legality of the proceedings relating to the Bonds or regarding the exemption of interest thereon from taxation; b. Litigation. Any services rendered in any litigation involving the City or the financing proceedings relating to the Bonds; and c. Securities. On -going advice and preparation of necessary documentation . in respect of reporting requirements of the Securities and Exchange Commission. If the City requests Attorneys to render any of these services for and on behalf of the City, Attorneys' compensation shall be on the basis of reasonable fees to be agreed upon by the City and Attorneys. 2 4. Advice and Counsel. It is understood that neither the Attorneys nor any individual representing the Attorneys possesses any authority with respect to any decision of the City or any City official beyond the rendition of information, advice, recommendation or counsel. 5. Conflict of Interest. Attorneys certify that no member, officer or employee of Attorneys is an officer or employee of the City except to the extent permitted by law. 6. Termination of Agreement. This Agreement for Legal Services may be terminated at any time by the City, with or without cause, upon thirty days' written notice to Attorneys at any time before the Closing. In the event of such termination, all finished and unfinished documents shall, at the option of the City, become its property and shall be delivered by Attorneys. Unless previously terminated, the relationship between the Attorneys and the City created by this Agreement shall terminate upon the Closing. Questions about the Bonds or the special taxes that may arise after Closing may be addressed to the Attorneys and handled on a case by case basis, with fees, if any, to be determined as appropriate at that time. IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed by the respective officers thereunto duly authorized as of the day and year first above written. APPROVED: CITY OF SEAL BEACH: City Manager ATTEST: City Clerk APPROVED AS TO FORM: City Attorney 3 JONES HALL, A PROFESSIONAL LAW CORPORATION s 4