CFD No. 5 (Fiddyment Ranch) special tax

“8. Increased Demands. It is hereby found and determined that the Facilities are necessary to meet increased demands placed upon local agencies as the result of development occurring in the CFD.”

“The following facilities and improvements, described in the WRSP Public Facilities Financing Plan (Financing Plan) and designed to serve the Fiddyment Ranch Phases 2 & 3 project area located in the West Roseville Specific Plan (Specific Plan), are eligible for funding through this CFD. TRANSPORTATION IMPROVEMENTS ... POTABLE AND NON-POTABLE WATER SYSTEM IMPROVEMENTS ... DRAINAGE SYSTEM IMPROVEMENTS ... WASTEWATER SYSTEM IMPROVEMENTS ... SOLID WASTE IMPROVMENTS ... PARK PASEO IMPROVEMENTS ... OPEN SPACE IMPROVEMENTS ... UTILITIES”

“5. Boundaries of CFD. The boundaries of the CFD, as set forth in the map of the CFD and to be recorded in the Placer County Recorder's Office on February 1, 2016 in Book 3 at Page 73, as Document No. 2016-0007232 of the Book of Maps of Assessment and Community Facilities Districts, are hereby approved, are incorporated herein by reference and shall be the boundaries of the CFD.”

2016-03-16

“The foregoing Resolution was adopted by the City Council of the City of Roseville on the 16th day of March, 2016, on the following vote: AYES: COUNCILMEMBERS: Gore, Herman, Roccucci, Garcia”

Resolution No. 16-84

“The foregoing Resolution was adopted by the City Council of the City of Roseville on the 16th day of March, 2016, on the following vote: AYES: COUNCILMEMBERS: Gore, Herman, Roccucci, Garcia”

“5. COLLECTION OF SPECIAL TAXES Collection of the Annual Special Tax shall be made by the County in the same manner as ordinary ad valorem property taxes are collected and the Annual Special Tax shall be subject to the same penalties and the same lien priority in the case of delinquency as ad valorem taxes provided, however, that the Council may provide for (i) other means of collecting the Special Tax, including direct billings thereof to the property owners, and (ii) judicial foreclosure of delinquent Annual Special Taxes.”

County of Placer

“Collection of the Annual Special Tax shall be made by the County in the same manner as ordinary ad valorem property taxes are collected”

“8. EXEMPTIONS Notwithstanding any other provision of this RMA, no Special Tax shall be levied on an Assessor's Parcel of Public Property, except the following: (i) an Assessor's Parcel of Public Property within CFD No. 5 that is leased to a private entity and subject to the levy of the Special Tax pursuant to Section 53340.1 of the Act; or (ii) an Assessor's Parcel of Taxable Property within CFD No. 5 that is acquired by a public agency following the formation of CFD No. 5”

“Any taxpayer who feels the amount of the Special Tax assigned to a Parcel is in error may file a notice with the Administrator appealing the levy of the Special Tax. The Administrator then will promptly review the appeal and, if necessary, meet with the applicant. If the Administrator verifies that the tax should be modified or changed, the Special Tax levy will be corrected and, if applicable in any case, a credit or refund will be granted.”