The record
“for the purpose of financing certain public facilities (the "Facilities") and the funding of certain public services (the "Services"), as further provided in the Resolution of Intention”
“All of the collections of the Special Taxes shall be used as provided for in the Act and in the Resolution of Formation including, but not limited to, the payment of principal and interest on the Bonds, the replenishment of any reserve fund for the Bonds, the payment of the costs of the Facilities and Services, the payment of the costs of the County in administering the CFD, and the costs of collecting and administering the Special Taxes.”
“The Property that is the subject of this Ballot is identified as: Madera County Assessor Parcel Numbers: Improvement Area 1: 051-740-001 - Hillside Village ... The total acreage of the Property: Improvement Area 1: 260.88 Acres”
2017-02-07
“The CFD, called "County of Madera Community Facilities District No. 2017-1 (Tesoro Viejo)," and Improvement Area 1 and Improvement Area M therein, are hereby established pursuant to the Act.”
Resolution No. 2017-020 (formation); Ordinance No. 685 (levy), adopted 2017-02-21
“The CFD, called "County of Madera Community Facilities District No. 2017-1 (Tesoro Viejo)," and Improvement Area 1 and Improvement Area M therein, are hereby established pursuant to the Act.”
“The Special Taxes shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes; provided, however, that the County Administrative Officer is hereby authorized to collect the Special Taxes by other appropriate methods of collection, including direct billing to the affected property owners at such intervals deemed appropriate.”
Madera County Treasurer/Tax Collector (on the secured roll)
“The County Administrative Officer is hereby authorized and directed to provide all necessary information to the County Treasurer/Tax Collector and to otherwise take all actions necessary in order to effect proper billing and collection of the Special Taxes, so that the Special Taxes will be levied and collected in sufficient amounts and at times necessary to satisfy the financial obligations of the CFD.”
“Except as may otherwise be provided by law or by each Rate and Method, properties or entities of the State, federal or local governments shall be exempt from any levy of the Special Taxes. In no event shall the Special Taxes be levied on any parcel within either Improvement Area in the CFD in excess of the maximum tax specified in the Resolution of Formation and each Rate and Method.”
Every published rate
| Land use | Size | Basis | Effective | Amount |
|---|---|---|---|---|
| Single-family detached | Estate Lots | per DU/yr | 1 Jul 2017 | $1,240 |
the line this rate was read from
Official Statement Appendix B, "Rate and Method of Apportionment of Special Taxes, Improvement Area 1 of County of Madera Community Facilities District No. 2017-1 (Tesoro Viejo)", dated December 19, 2016, s. C.2.c, TABLE 2 "MAXIMUM SERVICES SPECIAL TAX FOR DEVELOPED PROPERTY", Fiscal Year 2017-18 - RMA p. 14 = PDF p. 104. *** NOT the OS BODY's Table 2, which is the FY 2020-21 FACILITIES table on PDF p. 25. Two documents in one PDF, each with a "Table 2". *** · source document ↗
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| Single-family detached | 3,300+ sq ft | per DU/yr | 1 Jul 2020 | $702.00 |
the line this rate was read from
Official Statement, "THE DISTRICT AND IMPROVEMENT AREA 1 - Effective Tax Rate", Table 9 "Fiscal Year 2020-21 Selected Effective Tax Rates", row "CFD 2017-1 Tesoro Viejo Services(4)", printed p. -36- = PDF p. 44 · source document ↗
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| Single-family detached | 3,050-3,299 sq ft | per DU/yr | 1 Jul 2020 | $675.00 |
the line this rate was read from
Official Statement, "THE DISTRICT AND IMPROVEMENT AREA 1 - Effective Tax Rate", Table 9 "Fiscal Year 2020-21 Selected Effective Tax Rates", row "CFD 2017-1 Tesoro Viejo Services(4)", printed p. -36- = PDF p. 44 · source document ↗
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| Single-family detached | 2,800-3,049 sq ft | per DU/yr | 1 Jul 2020 | $627.00 |
the line this rate was read from
Official Statement, "THE DISTRICT AND IMPROVEMENT AREA 1 - Effective Tax Rate", Table 9 "Fiscal Year 2020-21 Selected Effective Tax Rates", row "CFD 2017-1 Tesoro Viejo Services(4)", printed p. -36- = PDF p. 44 · source document ↗
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| Single-family detached | 2,550-2,799 sq ft | per DU/yr | 1 Jul 2020 | $592.00 |
the line this rate was read from
Official Statement, "THE DISTRICT AND IMPROVEMENT AREA 1 - Effective Tax Rate", Table 9 "Fiscal Year 2020-21 Selected Effective Tax Rates", row "CFD 2017-1 Tesoro Viejo Services(4)", printed p. -36- = PDF p. 44 · source document ↗
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| Single-family detached | 2,300-2,549 sq ft | per DU/yr | 1 Jul 2020 | $543.00 |
the line this rate was read from
Official Statement, "THE DISTRICT AND IMPROVEMENT AREA 1 - Effective Tax Rate", Table 9 "Fiscal Year 2020-21 Selected Effective Tax Rates", row "CFD 2017-1 Tesoro Viejo Services(4)", printed p. -36- = PDF p. 44 · source document ↗
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| Single-family detached | 2,050-2,299 sq ft | per DU/yr | 1 Jul 2020 | $514.00 |
the line this rate was read from
Official Statement, "THE DISTRICT AND IMPROVEMENT AREA 1 - Effective Tax Rate", Table 9 "Fiscal Year 2020-21 Selected Effective Tax Rates", row "CFD 2017-1 Tesoro Viejo Services(4)", printed p. -36- = PDF p. 44 · source document ↗
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| Single-family detached | 1,800-2,049 sq ft | per DU/yr | 1 Jul 2020 | $471.00 |
the line this rate was read from
Official Statement, "THE DISTRICT AND IMPROVEMENT AREA 1 - Effective Tax Rate", Table 9 "Fiscal Year 2020-21 Selected Effective Tax Rates", row "CFD 2017-1 Tesoro Viejo Services(4)", printed p. -36- = PDF p. 44 · source document ↗
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| Single-family detached | 1,550-1,799 sq ft | per DU/yr | 1 Jul 2020 | $449.00 |
the line this rate was read from
Official Statement, "THE DISTRICT AND IMPROVEMENT AREA 1 - Effective Tax Rate", Table 9 "Fiscal Year 2020-21 Selected Effective Tax Rates", row "CFD 2017-1 Tesoro Viejo Services(4)", printed p. -36- = PDF p. 44 · source document ↗
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| Multi-family | <=9 DU/acre | per DU/yr | 1 Jul 2017 | $417.00 |
the line this rate was read from
Official Statement Appendix B, "Rate and Method of Apportionment of Special Taxes, Improvement Area 1 of County of Madera Community Facilities District No. 2017-1 (Tesoro Viejo)", dated December 19, 2016, s. C.2.c, TABLE 2 "MAXIMUM SERVICES SPECIAL TAX FOR DEVELOPED PROPERTY", Fiscal Year 2017-18 - RMA p. 14 = PDF p. 104. *** NOT the OS BODY's Table 2, which is the FY 2020-21 FACILITIES table on PDF p. 25. Two documents in one PDF, each with a "Table 2". *** · source document ↗
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| Multi-family | >9 and <15 DU/acre | per DU/yr | 1 Jul 2017 | $401.00 |
the line this rate was read from
Official Statement Appendix B, "Rate and Method of Apportionment of Special Taxes, Improvement Area 1 of County of Madera Community Facilities District No. 2017-1 (Tesoro Viejo)", dated December 19, 2016, s. C.2.c, TABLE 2 "MAXIMUM SERVICES SPECIAL TAX FOR DEVELOPED PROPERTY", Fiscal Year 2017-18 - RMA p. 14 = PDF p. 104. *** NOT the OS BODY's Table 2, which is the FY 2020-21 FACILITIES table on PDF p. 25. Two documents in one PDF, each with a "Table 2". *** · source document ↗
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| Single-family detached | <1,550 sq ft | per DU/yr | 1 Jul 2017 | $381.00 |
the line this rate was read from
Official Statement Appendix B, "Rate and Method of Apportionment of Special Taxes, Improvement Area 1 of County of Madera Community Facilities District No. 2017-1 (Tesoro Viejo)", dated December 19, 2016, s. C.2.c, TABLE 2 "MAXIMUM SERVICES SPECIAL TAX FOR DEVELOPED PROPERTY", Fiscal Year 2017-18 - RMA p. 14 = PDF p. 104. *** NOT the OS BODY's Table 2, which is the FY 2020-21 FACILITIES table on PDF p. 25. Two documents in one PDF, each with a "Table 2". *** · source document ↗
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| Multi-family | >=15 and <16 DU/acre | per DU/yr | 1 Jul 2017 | $318.00 |
the line this rate was read from
Official Statement Appendix B, "Rate and Method of Apportionment of Special Taxes, Improvement Area 1 of County of Madera Community Facilities District No. 2017-1 (Tesoro Viejo)", dated December 19, 2016, s. C.2.c, TABLE 2 "MAXIMUM SERVICES SPECIAL TAX FOR DEVELOPED PROPERTY", Fiscal Year 2017-18 - RMA p. 14 = PDF p. 104. *** NOT the OS BODY's Table 2, which is the FY 2020-21 FACILITIES table on PDF p. 25. Two documents in one PDF, each with a "Table 2". *** · source document ↗
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| Multi-family | >=16 DU/acre | per DU/yr | 1 Jul 2017 | $234.00 |
the line this rate was read from
Official Statement Appendix B, "Rate and Method of Apportionment of Special Taxes, Improvement Area 1 of County of Madera Community Facilities District No. 2017-1 (Tesoro Viejo)", dated December 19, 2016, s. C.2.c, TABLE 2 "MAXIMUM SERVICES SPECIAL TAX FOR DEVELOPED PROPERTY", Fiscal Year 2017-18 - RMA p. 14 = PDF p. 104. *** NOT the OS BODY's Table 2, which is the FY 2020-21 FACILITIES table on PDF p. 25. Two documents in one PDF, each with a "Table 2". *** · source document ↗
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