CC RESOLUTION 4365RESOLUTION NO. 6365
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL SEGUNDO ESTABLISHING LOCAL GOALS AND
POLICIES FOR MELLO -ROOS COMMUNITY FACILITIES
DISTRICTS.
BE IT RESOLVED by the Council of the City of El Segundo as follows:
SECTION 1: The City Council finds as follows:
A. The Mello Roos Community Facilities Act of 1982 enables cities, counties,
special districts and school districts to establish Community Facilities Districts
and to levy special taxes to fund a variety of facilities and services required by a
specific development; and
B. Community Facilities Districts may be established pursuant to Government Code
§ 53321; and
C. Pursuant to Government Code § 53312.7(a), before a Community Facilities
District may be formed, a city must consider and adopt local goals and policies
for the implementation of the Mello Roos Community Facilities Act of 1982.
SECTION 2: The City Council of the City of El Segundo adopts local goals and policies
enabling the formation of a Mello -Roos Communities Facilities Districts in the future as
provided in attached Exhibit "A" which is incorporated by reference.
SECTION 3: The City Clerk is directed to certify the adoption of this Resolution; record
this Resolution in the book of the City's original Resolutions; and makes a minute of the
adoption of the Resolution in the City Council's records and the minutes of this meeting.
SECTION 4: This Resolution will become effective immediately upon adoption and will
remain effective until superseded by subsequent resolution or ordinance.
PASSED, APPROVED and ADOPTED this 3rd day of February, 2004.
Mike Gordon, Mayor
of the City of El Segundo,
California
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS
CITY OF EL SEGUNDO 1
I, Cindy Mortesen, City Clerk of the City of El Segundo, California, hereby certify that
the whole number of members of the City Council of the City is five; that the foregoing
Resolution No. 4365 was duly passed and adopted by said City Council, approved and
signed by the Mayor of said City, and attested to by the City Clerk of said City, all at a
regular meeting of said Council held on the 3rd day of February, 2004, and the same
was so passed and adopted by the following roll call vote:
AYES: GORDON, JACOBS, GAINES, MCDOWELL, WERNICK
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
ATTEST:
Cindy I
City Clerk
APPRO
Mark D.
` / `r
Karl H. Berger, Asst t City Attorney
City Council Resolution No. 4365
EXHIBIT A
CITY OF EL SEGUNDO
LOCAL GOALS AND POLICIES
MELLO -ROOS COMMUNITY FACILITIES DISTRICT FINANCING
INTRODUCTION
Section 53312.7(a) of the California Government Code provides that, on and
after January 1, 1994, 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 of El Segundo (the "City ") and
are intended to meet the requirements of the Act.
The City's policy is that the use of the Community Facilities District financings will
be limited to narrow circumstances where such use is appropriate and all goals and
policies have been met. Pursuant to the Act, landowners owning the requisite portion of
the area of a proposed Community Facilities District, or the requisite number of
registered voters, as specified in the Act, may petition the City Council of the City to
institute proceedings for formation of a Communities Facilities District. The decision as
to whether or not to utilize the City's authority to form any such Communities Facilities
District rests solely with the City, and the City will exercise such discretion in furtherance
of such policy.
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. facilities needed to serve commercial or industrial development that
will enhance the economic development of the City;
b. facilities needed to serve approved development that is deficient in
infrastructure or other public facilities needed to develop the area as planned;
c other facilities and services for which there is clearly demonstrated
public benefit; and
d. other facilities and services permitted by the Act.
The acquisition of rights of way, lands and easements to be dedicated by a
subdivider may not be financed through a Community Facilities District, unless such
rights of way lands or easements were acquired offsite by the transferor specifically for
that purpose. Facilities regulated by a public utility are not eligible for financing through
a Community Facilities District.
Public facilities to be owned and operated by a public entity other than the City
(including a school district) will be considered on a case -by -case basis, and will only be
financed under a joint community facilities agreement or joint exercise of powers
agreement entered into pursuant to the Act.
BOND ISSUE CREDIT QUALITY 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 Act will be met;
provided, however, that the City will require that the value of the real property that would
be subject to the special tax to pay debt service on the bonds be at least three times the
principal amount of the bonds to be sold and the principal amount of all other bonds
outstanding that are secured by a special tax levied pursuant to the Act on property
within the Community Facilities District or a special assessment levied on property
within the Community Facilities District. The City may, in its sole discretion, require a
value -to -lien ratio of four to one (4:1) in any particular case.
In order to enhance the credit quality of Community Facilities District bond
issues, the City will require that each bond issue be secured by a reserve fund funded in
an amount no less than the least of (a) 10% of the original proceeds of the bond issue,
(b) maximum annual debt service on the bonds of such issue, and (c) 125% of the
average annual debt service on the bonds of such issue. The City may, in its sole
discretion, consider (x) the posting of a letter of credit or other surety in lieu of such a
reserve fund or (y) funding all or a portion of the reserve fund from excess special tax
funds.
In order to provide a source of funds to pay debt service on Community Facilities
District bonds during the pendency of foreclosure proceedings against a major property
owner, the City may require any owner of undeveloped property within a proposed
Community Facilities District that will be responsible for 10% or more of annual debt
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service on the Community Facilities District bonds to provide cash, letter of credit or
other acceptable security device in an amount at all times sufficient to pay special taxes
levied on such property for a period of not less than two years. Such cash, letter of
credit or other acceptable security device may be drawn upon to pay debt service on the
Community Facilities District bonds in the event the owner of such property is
delinquent in the payment of the special taxes levied thereon; provided, however, that
no such draw shall extinguish such owner's obligation to pay such delinquent special
taxes. Such cash, letter of credit or other acceptable security device may be
proportionately reduced as such owner sells portions of such property to purchasers or
completes the development of such property in accordance with such owner's
development plan.
The City may require additional measures to increase the credit quality of a bond
issue, or may require credit enhancement with respect thereto, in any particular case.
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, 53341.5 and 53343.1,
be met. The City reserves the right to require additional disclosure in any particular
case.
EQUITY OF SPECIAL TAX FORMULAS AND MAXIMUM SPECIAL TAXES
The City's criteria for evaluating the equity of tax allocation formulas, and the
desirable and maximum amounts of special taxes to be levied against any parcel
pursuant to the Act, are set forth in this section.
Special taxes must be allocated and apportioned on a reasonable basis to all
categories and classes of property (other than exempt property) receiving general or
special benefit from the public facilities financed through 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 public purposes 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.
The overlapping debt burden (that is, the 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 charged payable from and secured by the property) on any parcel to be used for
residential purposes in a Community Facilities District shall not exceed 2% (the basic
property tax levy of 1 %, plus 1 %) of the anticipated assessed value of such parcel upon
completion of the public and private improvements relating thereto.
The special tax formula for a Community Facilities District will be structured in a
manner which treats landowners in the Community Facilities District equitably. In a
residential Community Facilities District, the City will seek to ensure that the ultimate
homeowner's interest is protected. Accordingly, the following components will be
incorporated in to the special tax formula, as appropriate:
(a) when available, interest earnings on fund shelf for the Community
Facilities District or the Community Facilities District bonds will benefit all
taxpayers; and
(b) absent countervailing circumstances found to be determinative by
the City Council of the City, debt service on Community Facilities District bonds
will be structured to be level.
The Community Facilities District special tax allocation formula must be
structured so as to annually produce special tax revenues sufficient to pay (a) annual
debt service on all Community Facilities District bonds, and (b) reasonable and
necessary annual administrative expenses of the Community Facilities District.
Additionally, the special tax formula 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) any amount required to
pay directly the costs of Facilities authorized to be financed by a Community Facilities
District, (c) amounts to maintain and operate Facilities as adopted by the eligible voters,
(c) the accumulation of funds reasonably required for future debt service on a
Community Facilities District bond issue; (d) amounts equal to projected delinquencies
in special tax payments, (e) remarketing, credit enhancement or liquidity fees, and (f)
any other costs or payments permitted by law. The special tax allocation formula must
be structured such that the projected maximum special tax that could be levied in any
year would produce special tax revenues at least equal to (a) 110% of projected annual
debt service on all Community Facilities District bonds for such year, plus (b) projected
reasonable and necessary administrative expenses of the Community Facilities District
for such year.
The annual increase, if any, in the maximum special tax for any parcel may not
exceed any maximum specified in the Act. The increase in the special tax levied on any
parcel as a consequence of delinquency or default by the owner of any other parcel
may not exceed any maximum specified in the Act.
APPRAISALS
The definitions, standards and assumptions to be used in appraisals required in
connection with the City's use of the Act are as set forth in the Appraisal Standards for
Land Secured Financings published by the California Debt Advisory Commission and
dated May 1994, with the following modifications:
fJ
(a) the independent review appraiser is an option, and not a
requirement;
(b) the comparable sales method may be used whenever there is
sufficient data available;
(c) the appraiser should assume the presence of the public
infrastructure to be financed with the Community Facilities District bonds; and
(d) the special tax lien need not be computed as the present value of
the future tax payments if there is pre - payment mechanism or other more appropriate
measure.
(e) Such other modifications as deemed appropriate by the City after
consultation with the underwriter and the Financial Advisor, if any.
MARKET ABSORPTION STUDY
The City may, in its sole discretion, engage a consultant to provide a market
absorption study.
TERMS AND CONDITIONS OF BONDS
All terms and conditions of any Community Facilities District bonds issued shall
be established by the City Council, acting as the legislative body of the Community
Facilities District. The City shall control, manage, and invest all Community Facilities
District bond proceeds.
CREDIT EVALUATION
Any applicant and any other owner of property within a proposed Community
Facilities District that will be responsible for 10% or more of annual debt service on the
Community Facilities District bonds will be required to submit financial statements
(preferably audited) for the current and two prior fiscal years, together with other
financial information requested by the City or its consultants as part of the due diligence
for the Community Facilities District financing. Updated financial information will be
required as part of Community Facilities District bond sale activities.
CONTINUING DISCLOSURE
Each applicant and each other owner of property within a proposed Community
Facilities District, and each subsequent owner of property therein, that will be
responsible for 10% or more of annual debt service on the Community Facilities District
bonds will be required to provide such information, initially and on an ongoing basis
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(until such property has reached its planned development state), as may be required for
the underwriter of Community Facilities District bonds to satisfy the requirements
imposed on it pursuant to Rule 15c2 -12 promulgated under the Securities Exchange Act
of 1934, and for the City to comply with, satisfy any requirements of, or avoid any
liability under, any applicable federal or state securities laws.
CAPITALIZED INTEREST
The preference of the City is to limit the amount of capitalized interest funded for
Community Facilities District bonds to the amount necessary to pay debt service on the
bonds until special tax receipts from special taxes levied through the tax roll are
sufficient for such purpose. However, the City will determine on a case by case basis
whether to allow to be funded up to the two year's of capitalized interest authorized by
the Act.
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 the City member staff time, the costs
of non - contingent outside consultants retained for the financing and the costs of
recording, filings, duplication, mailings and deliveries. In general, the deposit will not be
less than $50,000, 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 financing until the additional amount is paid. The initial
deposit and any additional amounts will be held by the City in an account within the
City's trust and agency fund, and will be used only for the expenses and costs incurred
in connection with the Community Facilities District proceedings. Any balance of such
deposit and additional amounts remaining in the trust account 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 there for
portions of the deposit that are expended.
USE OF CONSULTANTS
The City will select all consultants to be retained by the City for a Community
Facilities District financing, including, but not limited to, the financial advisor, special tax
consultant, underwriter, market absorption analyst, engineer, appraiser, bond counsel,
trustee and disclosure counsel. Providers of letters of credit, bond insurance policies,
surety bonds or other credit enhancements are also subject to City approval.
MINIMUM STANDARDS
The policies set forth herein reflect the minimum standards under which the City
will assist in the development of property through the use of the Act. The City may, in
its discretion, require additional measures and procedures, enhanced security and
higher standards in particular cases.