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HomeMy WebLinkAbout1988-08-25 - Resolution No. 88-360 0 RESOLUTION 88-36 RESOLUTION OF THE BOARD OF DIRECTORS OF THE YORBA LINDA WATER DISTRICT FIXING A WATER STANDBY ASSESSMENT FOR FISCAL YEAR 198889 WITHIN YORBA LINDA WATER DISTRICT IMPROVEMENT DISTRICT NO.2 AND ELECTING TO HAVE SUCH STANDBY ASSESSMENTS COLLECTED ON THE FISCAL YEAR 1988-89 TAX ROLL BY THE COUNTY OF ORANGE WHEREAS, in 1978 the Yorba Linda Water District completed annexation to the District certain lands then known as the Bryant Ranch (now "Lomas de Yorba"), and obtained voter authorization for the establishment of Yorba Linda Water District Improvement District No. 2 (YLWD I.D. No. 2), and for the issuance of $41,660,000 in General Obligation Bonds to pay for water production, storage, and transmission facilities to serve YLWD I.D. No. 2; and, WHEREAS, in 1979 the Yorba Linda Water District issued and sold Series "A" YLWD I.D. No. 2 Water Bonds in the face amount of $1,005,000; and, WHEREAS, in 1984 the Yorba Linda Water District issued and sold Series "B" YLWD I.D. No. 2 Water Bonds in the face amount of $10,000,000; and, WHEREAS, on February 1, 1987 the Yorba Linda Water District issued and sold "1987 Refunding Bonds" to provide for the advance refunding of $9,795,000 principal amount of outstanding 1979 Series "B" Bonds in the face amount of $11,915,000; and, WHEREAS, the Yorba Linda Water District is obligated to make principal and interest payments on such bonds from revenue sources available to the District; and, WHEREAS, the land within YLWD I.D. No. 2 is predominantly undeveloped, but residential subdivision development has commenced, and the Board of Directors believes the exclusive use of property tax revenue to pay principal and interest of said Series "A" bonds may result in an inequitable tax burden on the initial phases of development when compared to the taxes collected on the undeveloped portions of the Improvement District; and, WHEREAS, to alleviate the potential for inequitable tax burdens on the initial phases of development within YLWD I.D. No. 2, the California State Legislature enacted a statute adding Section 31032.10 to the California Water code Chapter 231.1981 Statutes (AB 2097, Lewis) which authorized the Yorba Linda Water District to fix water standby assessments up to $250.00 per acre per year within YLWD 1. D. No. 2; and, 0 0 WHEREAS, Subdivision (b) of said Water Code Section 31032.10 permits the District to elect to have water standby assessments collected on the tax roll in the same manner, by the same persons, and at the same time as, and together with and not separately from County Taxes; and, WHEREAS, the District staff has submitted a written report to the District Secretary and the Board of Directors recommending that ad valorem water bond property taxes collected within YLWD I.D. No. 2 be supplemented by the levy and collection of a water standby assessment in order to raise sufficient revenue to pay principal and interest on YLWD I.D. No. 2 Series "A" and Refunding Water bonds; and, WHEREAS, in accordance with the requirements of law, Yorba Linda Water District has caused notice of the filing of said report and of a time and place of hearing theron to be published in a newspaper of general circulation, and caused said notice to be mailed to the landowners within YLWD I.D. No. 2, and a hearing has been held to hear and consider all objections and protests to the report; and, WHEREAS, Section 31032.10 of the California Water Code permits this Board to adopt, revise, change, reduce or modify an assessment or overrule any and all objections to the original report. NOW, THEREFORE, BE IT RESOLVED that the Board of Directors of the Yorba Linda Water District does hereby resolve, determine and order as follows: Section 1: The aforesaid Yorba Linda Water District Improvement District No. 2 Report on 1988-89 Water Standby Assessments is hereby approved and adopted. Section 2: Yorba Linda Water District Improvement District No. 2 1988-89 water standby assessments are hereby fixed in the amounts and against the assessable parcels of land shown in Exhibit "A" attached hereto and by this reference incorporated herein. Section 3, The water standby assessment fixed by Section 2 herein is necessary to raise funds for interest and/or principal payments on bonds of YLWD I.D. No. 2 issued prior to January 1, 1989. Section 4: The Board of Directors of the Yorba Linda Water District hereby finds that the assessments fixed herein correspond to the benefits of YLWD I.D. No. 2 Series "A" and Refunding Bonds received by the respective assessed parcels, and that said assessments further correspond to the land uses and the degree of availability or quantity of use of such water to the affected lands. Section 5: In accordance with subdivision (b) of Section 31032.10 of the California Water Code, the Board of Directors elects to have the County of Orange Auditor-Controller collect the standby assessment fixed herein on the tax roll in the same manner, by the same persons, and at the same time as, and together with, and not separately from, County taxes. 0 0 Section 6: The General Manager or his designee is authorized and directed to file with the County of Orange Auditor-Controller a copy of this Resolution together with the listing of parcel numbers and amounts of assessments shown in Exhibit "A" and such other documentation as the County Auditor-Controller may require in order to accomplish the purposes of this Resolution. PASSED AND ADOPTED this 25th day of August, 1988 by the following called vote: AYES: P. Armstrong, W. Cromwell, S. Fox, R. Knauft, A. Korn NOES: ABSENT: ABSTAIN: President Yorba Linda Water District ATTEST: S cretary, Yorba Linda Water District