Fontana CFDs (Nos. 7, 11, 12, 22, 31, 37, 70, 71, 74B, 80, 81)

“WHEREAS, the City Council of the City of Fontana, (the "City Council") has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all 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 of the State of California (the "Act"). ... WHEREAS, on December 21, 2006 Community Facilities District No. 31 (Citrus Heights North) Special Tax Bonds, Series 2006, were issued to finance certain public improvements within the district”

“SECTION 4. The proceeds of Special Tax A shall be used to pay, in whole or in part, the costs of the following, in the following order of priority: (a) Payment of principal and interest on any outstanding authorized bonded indebtedness; (b) Necessary replenishment of bond reserve funds or other reserve funds; (c) Payment of costs and expenses of authorized public facilities and incidental expenses pursuant to the Act; and (d) Repayment of advances and loans, as appropriate. ... SECTION 5. The proceeds of Special Tax B shall be used to pay the costs of park, parkways and open space maintenance of the District and for the payment of administrative expenses incurred in connection with the levy and collection of said Special Tax B.”

“A Special Tax shall be levied on all Assessor's Parcels of Taxable Property in City of Fontana Community Facilities District No. 31 ("CFD No. 31") and collected each Fiscal year commencing in Fiscal year 2006-2007, in an amount determined by the City Council of the City of Fontana (the "Council") through the application of the appropriate Special Tax for "Developed Property," "Taxable Property Owner Association Property," "Taxable Public Property," "Undeveloped Non-Residential Property," and "Undeveloped Residential Property." All of the real property in CFD No. 31, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.”

“SECTION 6. The above authorized Special Tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall have the same lien and priority in the case of delinquency as is provided for ad valorem taxes.”

Auditor of the County of San Bernardino

“SECTION 8. The City Manager is hereby directed to transmit or cause to be transmitted to the Auditor of the County of San Bernardino for entry in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "Public Improvement, Special Tax" or by any other suitable designation, the installment of the Special Tax as set forth in Exhibit "B" or as adjusted pursuant to the provisions of Section 2 above.”

“All of the real property in CFD No. 31, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.”