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HomeMy WebLinkAboutReso 2026-165RESOLUTION NO. 2026-165 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA, ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 97-2 (PRESERVE MAINTENANCE DISTRICT), MAKING CERTAIN DETERMINATIONS AND DESIGNATING IMPROVEMENT AREA “D” OF SAID COMMUNITY FACILITIES AUTHORIZING SUBMITTAL OF LEVY OF SPECIAL TAXES TO THE QUALIFIED ELECTORS OF CERTAIN TERRITORY PROPOSED TO BE ANNEXED TO COMMUNITY FACILITIES DISTRICT NO. 97-2 (PRESERVE MAINTENANCE DISTRICT) AND IMPROVEMENT AREA “D” THERETO AND ESTABLISHING AN APPROPRIATIONS LIMIT THEREFOR (ANNEXATION NO. 1) WHEREAS, the City Council of the City of Chula Vista, California, (“City Council”), formed a Community Facilities District and designated certain improvement areas therein 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 (“Act”), and the City of Chula Vista Community Facilities District Ordinance enacted pursuant to the powers reserved by the City of Chula Vista under Sections 3, 5 and 7 of Article XI of the Constitution of the State of California (“Ordinance”) (the Act and the Ordinance may be referred to collectively as the “Community Facilities District Law”). The Community Facilities District has been designated as COMMUNITY FACILITIES DISTRICT NO. 97-2 (PRESERVE MAINTENANCE DISTRICT) (“District”) and the Improvement Areas were designated as IMPROVEMENT AREA “A,” IMPROVEMENT AREA “B” and IMPROVEMENT AREA “C” of such District; and WHEREAS, the City Council, at the request of the owner of that property known as UTEXIV Eastlake, LLC located within the Otay Ranch Preserve (“Territory”), initiated proceedings pursuant to the Community Facilities District Law to annex the Territory to a new improvement area within the District to be designated as “Improvement Area D” thereto; and WHEREAS, notice of a public hearing relating to the designation of Improvement Area “D” and annexation of the Territory to the District and to Improvement Area “D,” the extent of the territory to be annexed, the furnishing of certain public services, and all other related matters has been given; and WHEREAS, the territory proposed to be annexed is known and designated as Annexation No. 1 to “Improvement Area D of Community Facilities District No. 97-2 (Preserve Maintenance District), of the City of Chula Vista, County of San Diego, State of California”; and WHEREAS, the City Council held the public hearing, and it has now been determined that written protests against the proposed annexation of the Territory to the District have not been received by 50% or more of the registered voters residing within the territory of the existing District and protests have not been received by owners of one-half or more of the area of land, which is not exempt from the special tax, within the Territory proposed to be annexed to Improvement Area “D”; and Docusign Envelope ID: 9CCBF623-DB3C-8FEC-81FC-A5E5020EA7AA Resolution No. 2026-165 Page No. 2 WHEREAS, in as much as there have been less than twelve (12) persons registered to vote within the Territory for each of the 90 preceding days, this legislative body desires to submit the levy of the required special tax to the landowners of the Territory, such landowners being the qualified electors as authorized by law. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula Vista, California, that the City Council determines that: (a) all minor defects in the proceedings are hereby corrected as authorized by Section 53323 of the Government Code of the State of California; (b) all proceedings prior hereto were valid and taken in conformity with the requirements of law, and specifically the provisions of the Community Facilities District Law, and this finding is made pursuant to the provisions and authorization of Section 53325.1 of the Government Code of the State of California; (c) the designation of Improvement Area “D” and annexation of the Territory thereto as proposed conforms with the City of Chula Vista Statement of Goals and Policies Regarding the Establishment of Community Facilities Districts; (d) less than twelve (12) registered voters have resided within the Territory for each of the ninety (90) days preceding the close of the public hearing and, consequently, the qualified electors shall be the landowners of the Territory and each landowner who is the owner of record as of the close of the public hearing, or the authorized representative thereof, shall have one vote for each acre or portion of an acre of land that she or he owns within the Territory; (e) the time limit specified by the Community Facilities District Law for conducting an election to submit the levy of the special taxes to the qualified electors of the Territory and the requirements for impartial analysis and ballot arguments have been waived with the unanimous consent of the qualified electors of the Territory; (f) the City Clerk, acting as the election official, has consented to conducting any required election on a date which is less than 125 days following the adoption of any resolution designating Improvement Area “D” and annexing the Territory thereto; and (g) the public services described herein proposed to be financed from the proceeds of special taxes to be levied within the Territory are necessary to meet increased demands placed upon the City as a result of development and/or rehabilitation occurring in the Territory. BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that the above recitals are all true and correct. BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that the description of the boundaries and parcels of land in the Territory and in which the public services are to be provided and on which special taxes will be levied in order to pay the costs and expenses for such public services are generally described as follows: Docusign Envelope ID: 9CCBF623-DB3C-8FEC-81FC-A5E5020EA7AA Resolution No. 2026-165 Page No. 3 All that Territory proposed to be designated Improvement Area “D” and annexed thereto, as such property is shown on a map as previously approved by this legislative body, such map entitled “Community Facilities District No. 97-2 Improvement Area D (Preserve Maintenance District), City of Chula Vista, County of San Diego, State of California” (the “Improvement Area Map”), a copy of which is on file in the Office of the City Clerk and shall remain open for public inspection. The Improvement Area Map was filed in the Office of the San Diego County Recorder on May 27, 2026, in Book 53, Page 10 of Maps of Assessment and Community Facilities Districts and as Document No. 2026-7000238. The City Council further declares that additional territory in the future may annex into Improvement Area “D.” BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that the services that are authorized to be financed by the District from the proceeds of special taxes levied within Improvement Area “D” are certain services which are in addition to those services that were provided in or required for Improvement Area “D” prior to the formation of the District and the designation of Improvement Area “D” and did not replace services already available in the District or Improvement Area “D” at the time of formation of the District and the designation of Improvement Area “D.” A general description of the services authorized to be financed by the District within Improvement Area “D” is as follows: The actions necessary to implement and carry out the Eastlake Storage Mitigation Project Long-Term Management Plan (the “Long-Term Management Plan”) dated June 2025, prepared for the mitigation site located within the Salt Creek riparian corridor in the Otay Ranch Preserve (the “Mitigation Site”). The activities required to be performed pursuant to the Long-Term Management Plan, include but are not limited to, the monitoring, maintenance, reporting, and adaptive management activities required under the Long-Term Management Plan for the Mitigation Site including but not limited to, invasive species control, trash removal, site access control, biological monitoring, reporting, and as-needed remedial or adaptive management actions necessary to ensure the long-term sustainability, habitat function, and regulatory compliance of preserve and mitigation areas following completion of initial mitigation and monitoring requirements. The activities described above are limited to those discrete tasks identified in the Long-Term Management Plan and are intended to ensure the long-term sustainability and ecological function of the Mitigation Site in perpetuity following completion of initial mitigation and monitoring requirements. Docusign Envelope ID: 9CCBF623-DB3C-8FEC-81FC-A5E5020EA7AA Resolution No. 2026-165 Page No. 4 The District shall finance all direct, administrative and incidental annual costs and expenses necessary to provide such monitoring, maintenance, operation and management of such property. The same types of services which are authorized to be financed by the District from the proceeds of special taxes levied within Improvement Area “D” are the types of services to be financed from the proceeds of special taxes levied within the Territory. If and to the extent possible, such services shall be provided in common within the District and the Territory. BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that except where funds are otherwise available, a special tax sufficient to pay for such services and related incidental expenses authorized by the Community Facilities District Law, secured by recordation of a continuing lien against all non-exempt real property in the Territory, will be levied annually within the boundaries of such Territory. For further particulars as to the rate and method of apportionment of the proposed special tax, reference is made to the attached and incorporated Exhibit “A” (the “Improvement Area ‘D’ Rate and Method”), which sets forth in sufficient detail the method of apportionment to allow each landowner or resident within the proposed Territory to clearly estimate the maximum amount that such person will have to pay. The special tax proposed to be levied within the Territory shall be equal to the special tax levied to pay for the same services in Improvement Area “D,” except that a higher or lower special tax may be levied within the Territory to the extent that the actual cost of providing the services in the Territory is higher or lower than the cost of providing those services in Improvement Area “D.” Notwithstanding the foregoing, the special tax may not be levied at a rate which is higher than the maximum special tax authorized to be levied pursuant to the Improvement Area “D” Rate and Method. The special taxes herein authorized, to the extent possible, shall be collected in the same manner as ad valorem property taxes and shall be subject to the same penalties, procedure, sale and lien priority in any case of delinquency as applicable for ad valorem taxes. Any special taxes that may not be collected on the County tax roll shall be collected through a direct billing procedure by the Treasurer. The maximum special tax rate in the District shall not be increased as a result of the designation of Improvement Area “D” and the annexation of the Territory thereto. BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that the propositions related to the levy of the special tax and the establishment of an appropriations limit shall be submitted to the qualified electors of the Territory, such electors being the landowners, with each landowner having one (1) vote for each acre or portion thereof of land which he or she owns within such annexed territory. The special election shall be held on August 11, 2026, immediately following the adoption of this Resolution, and such election shall be a special election to be conducted by the City Clerk (hereinafter “Election Official”). If the propositions for the levy of the special tax and establishing an appropriation limit receives the approval of more than two- thirds (2/3) of the votes cast on the propositions, the special tax may be levied and an appropriations limit established as provided for in this Resolution. Docusign Envelope ID: 9CCBF623-DB3C-8FEC-81FC-A5E5020EA7AA Resolution No. 2026-165 Page No. 5 BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that the ballot proposals to be submitted to the qualified electors at the election shall generally be as follows: CITY OF CHULA VISTA COMMUNITY FACILITIES DISTRICT NO. 97-2, IMPROVEMENT AREA “D” ANNEXATION NO. 1 AUTHORIZATION FOR SPECIAL TAX LEVY PROPOSITION A Shall Community Facilities District No. 97-2 (Preserve Maintenance District) of the City of Chula Vista be authorized to levy special taxes within the territory identified as Annexation No. 1 to Improvement Area “D” of such District pursuant to the rates and subject to such annual increases as set forth in the rate and method of apportionment of special taxes (the “Improvement Area ‘D’ Rate and Method”) attached to this ballot to finance the authorized services and administrative expenses and to fund and replenish a reserve fund, all as provided for in the Improvement Area “D” Rate and Method attached to this ballot, until ended by the voters? PROPOSITION B Shall Improvement Area “D” of Community Facilities District No. 97-2 (Preserve Maintenance District) of the City of Chula Vista establish an annual appropriations limit, as defined by subdivision (h) of Section 8 of Article XIII B of the California Constitution, in the amount of $9,000,000 be approved? BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that the appropriate mark placed in the box adjacent to the word “YES” shall be counted in favor of the adoption of the propositions, and the appropriate mark placed in the box adjacent to the word “NO” in the manner as authorized, shall be counted against the adoption of such propositions. BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that this City Council hereby authorizes the Election Official to take any and all steps necessary for the holding of such election and ratifies any such steps previously taken by such Election Official which were necessary for the holding of such election. Such Election Official shall perform and render all services and proceedings incidental to and connected with the conduct of such election. Docusign Envelope ID: 9CCBF623-DB3C-8FEC-81FC-A5E5020EA7AA Resolution No. 2026-165 Page No. 6 Presented by Approved as to form by Roy Sapa’u Marco A. Verdugo Deputy City Manager/Director of Development City Attorney Services PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula Vista, California, this 11th day of August 2026, by the following vote: AYES: Councilmembers: Chavez, Fernandez, Inzunza, and McCann NAYS: Councilmembers: None ABSENT: Councilmembers: Preciado John McCann, Mayor ATTEST: Kerry K. Bigelow, MMC, City Clerk STATE OF CALIFORNIA ) COUNTY OF SAN DIEGO ) CITY OF CHULA VISTA ) I, Kerry K. Bigelow, City Clerk of Chula Vista, California, do hereby certify that the foregoing Resolution No. 2026-165 was duly passed, approved, and adopted by the City Council at a regular meeting of the Chula Vista City Council held on the 11th day of August 2026. Executed this 11th day of August 2026. Kerry K. Bigelow, MMC, City Clerk Docusign Envelope ID: 9CCBF623-DB3C-8FEC-81FC-A5E5020EA7AA Resolution No. 2026-165 Page No. 7 EXHIBIT “A” IMPROVEMENT AREA “D” OF COMMUNITY FACILITIES DISTRICT NO. 97-2 (PRESERVE MAINTENANCE DISTRICT), OF THE CITY OF CHULA VISTA, COUNTY OF SAN DIEGO, STATE OF CALIFORNIA (Annexation No. 1) Rate and Method of Apportionment of Special Taxes A Special Tax of Community Facilities District No. 97-2 (Preserve Maintenance District) of the City of Chula Vista ("CFD") shall be levied on all Assessor's Parcels in Improvement Area D of the CFD and collected each Fiscal Year commencing with Fiscal Year 2025-2026 in an amount determined through the application of the rate and method of apportionment of the Special Tax set forth below. All of the real property within Improvement Area D of the CFD, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided. A. Definitions The terms hereinafter set forth have the following meanings: "Acre or Acreage" means the land area of an Assessor’s Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable Final Subdivision Map, other final map, other parcel map, other condominium plan, or functionally equivalent map or instrument recorded in the Office of the County Recorder. The Acreage of a Parcel shall be calculated to the nearest one-hundredth (1/100) of an acre. The square footage of an Assessor's Parcel is equal to the Acreage multiplied by 43,560. "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the actual or estimated costs incurred by the City, acting for and on behalf of the CFD as the administrator thereof, to determine, levy and collect the Special Taxes, including salaries of City employees and a proportionate amount of the City’s general administrative overhead related thereto, and the fees of consultants and legal counsel providing services related to the administration of the CFD; the costs of collecting installments of the Special Taxes; and any other costs required to administer Area D of the CFD as determined by the City. "Assessor's Parcel" or “Parcel” means a lot or parcel shown in an Assessor's Parcel Map with an assigned assessor's parcel number. "Assessor's Parcel Map" means an official map of the Assessor of the County designating parcels by assessor's parcel number. "CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes. "CFD" means Community Facilities District No. 97-2 (Preserve Maintenance District) of the City of Docusign Envelope ID: 9CCBF623-DB3C-8FEC-81FC-A5E5020EA7AA Resolution No. 2026-165 Page No. 8 Chula Vista. "City" means the City of Chula Vista. "City Clerk" means the City Clerk for the City of Chula Vista or his or her designee. "City Manager" means the City Manager for the City of Chula Vista or his or her designee. "Council" means the City Council of the City of Chula Vista, acting as the legislative body of the CFD. "County" means the County of San Diego, California. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Improvement Area D" or "Area D" means Improvement Area D of the CFD, as identified on the boundary map for the CFD as amended from time to time. “Initial Maintenance Period” means a minimum period of five (5) Fiscal Years commencing with Fiscal Year 2026-2027 until the Fiscal Year in which the City formally accepts the public improvements associated with Improvement Area D, for ongoing long-term management and periodic costs. During this period, the Special Tax may be levied at a reduced level, as determined by the City, for the purpose of partially funding maintenance obligations and establishing a Long-Term Management Reserve Fund to support long-term management costs. "Long-Term Management Plan" means the “Eastlake Storage Mitigation Project Long-Term Management Plan” dated June 2025, prepared for the mitigation site located within the Salt Creek riparian corridor in the Otay Ranch Preserve (the “Mitigation Site”), "Long-Term Management Program" means the perpetual management, maintenance, monitoring, reporting, and adaptive management activities required to be performed pursuant to the applicable Long- Term Management Plan, including but not limited to, invasive species control, trash removal, site access control, biological monitoring, reporting, and as-needed remedial or adaptive management actions necessary to ensure the long-term sustainability, habitat function, and regulatory compliance of preserve and mitigation areas following completion of Initial Maintenance Period and monitoring requirements. "Long-Term Management Fund Requirement" means, for any Fiscal Year, an amount equal to the Improvement Area D’s fair share of the budgeted costs of the Long-Term Management Program. Each Improvement Area’s “fair share” shall be based on its proportionate benefit, acreage, or other allocation methodology as determined in accordance with the applicable Rate and Method of Apportionment. “Long-Term Management Reserve Fund” means, fund established and maintained by the CFD to accumulate amounts over time to pay for periodic, non-annual, and as-needed costs of the Long- Term Management Program that are not incurred on an annual basis, including, without limitation, adaptive management measures, remedial actions, revegetation, increased monitoring, repair or replacement of site improvements, to the extent such costs are identified in the Long -Term Management Plan as occurring on a periodic or as-needed basis. “Long-Term Management Reserve Fund Requirement” means, for any Fiscal Year, the amount determined by the CFD Administrator to be deposited into the Long-Term Management Reserve Docusign Envelope ID: 9CCBF623-DB3C-8FEC-81FC-A5E5020EA7AA Resolution No. 2026-165 Page No. 9 Fund, based on the annualized costs of periodic and non-annual activities identified in the Long-Term Management Plan, such that sufficient funds are available when such costs are incurred. "Management Fund" means a fund that shall be maintained within the CFD for each Fiscal Year to pay the costs of the Long-Term Management Program for the Mitigation Site, including ongoing management, maintenance, monitoring, reporting, and adaptive management activities, together with applicable Administrative Expenses. "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C below that may be levied in any Fiscal Year on any Assessor’s Parcel of Taxable Property. "Special Tax" means the Special Tax levied pursuant to the provisions of sections C and D below in each Fiscal Year on each Assessor's Parcel of Developed Property and Undeveloped Property in Area D to fund the Special Tax Requirement. "Special Tax Requirement" means for any Fiscal Year for Area D the amount required to be levied in such Fiscal Year to: (i) pay the Long-Term Management Fund Requirement; (ii) pay any amounts required to establish or replenish the Long-Term Management Reserve Fund to the Long-Term Management Reserve Fund Requirement; (iii) Administrative Expenses; and (iv) pay for reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year. "State" means the State of California. "Taxable Property" means all of the Assessor's Parcels within the boundaries of Area D of the CFD that are not exempt from the Special Tax pursuant to law or as defined below. B. Assignment to Categories of Special Tax Each Fiscal Year, using the definitions above, all property within Improvement Area D of the CFD shall be classified as Taxable Property or Exempt Property. Taxable Property shall be subject to Special Taxes pursuant to Sections C and D below. C. Maximum Special Tax Rate Taxable Category The Maximum Special Tax for Fiscal Year 2025-2026 are the rates set forth in Table 1 below. TABLE 1 Maximum Special Tax Community Facilities District No. 97-2 Improvement Area D (Fiscal Year 2025-2026) Long Term Management Fund Requirement Long Term Management Reserve Fund Requirement & Administrative Expenses Total Long-Term Management Program Costs $990 / acre $473 / acre $1,463 / acre Docusign Envelope ID: 9CCBF623-DB3C-8FEC-81FC-A5E5020EA7AA Resolution No. 2026-165 Page No. 10 Exempt Category The Exempt Category includes each property owned, conveyed or irrevocably offered for dedication to a public agency, or land which is in the public right-of-way, unmanned utility easements which make utilization for other than the purpose set forth in the easement impractical, common areas, private streets and parks, and open space lots, and any property that is otherwise exempt from the levy of special taxes pursuant to Government Code Section 53340(c) (“Exempt Category”). Annual Escalation of Maximum Special Tax The Maximum Special Tax as shown in the tables above that may be levied on each Assessor’s Parcel in Improvement Area D, shall be increased each Fiscal Year beginning in Fiscal Year 2026-2027 and thereafter by a factor equal to the annual percentage change in the San Diego Metropolitan Area Consumer Price Index for All Urban Consumers (CPI -U, All Items) or zero percent (0%), whichever is greater. D. Method of Apportionment of the Special Tax During the Initial Maintenance Period During the Initial Maintenance Period, the Special Tax shall be levied at a reduced level, as determined annually by the City, sufficient to fund a portion of the Special Tax Requirement and to establish and build the Long-Term Management Reserve Fund. The City shall determine the percentage of the Maximum Special Tax to be levied during the Initial Maintenance Period based on anticipated future maintenance costs and required reserve levels, provided the Special Tax during the Initial Maintenance Period shall not exceed the Special Tax Requirement. The Special Tax shall be apportioned to Parcels in accordance with the methodology set forth in Steps 1 through 3 below, after applying such reduced levy. Following the Initial Maintenance Period Commencing in the first Fiscal Year following the Initial Maintenance Period, the Special Tax shall be levied up to the full amount necessary to fund the Special Tax Requirement and shall be apportioned to Parcels in accordance with Steps 1 through 3 below. Step 1: Determine the maximum revenue that could be generated by applying the Maximum Special Tax rates set forth in Table 1 (as such rates may be annually escalated pursuant to Section C) to all Parcels. Step 2: If the total revenue calculated in Step 1 is greater than the Special Tax Requirement for Improvement Area D, reduce the Special Tax for each Parcel proportionately so that the total Special Tax levy for the Fiscal Year is equal to the Special Tax Requirement. Step 3: In the event that the Special Tax Requirement for Improvement Area D includes amounts attributable to delinquent Special Taxes from the prior Fiscal Year, the City shall determine the amount of such delinquent Special Taxes and may identify the Parcels and owners associated with such delinquencies. To the extent permitted by law, the City may levy and collect such delinquent amounts from the applicable Parcels and/or owners. Any remaining portion of the Special Tax Requirement shall be allocated and levied in accordance with Steps 1 through 2 above. Notwithstanding the above, under no circumstances will the Special Tax levied against any Assessor’s Docusign Envelope ID: 9CCBF623-DB3C-8FEC-81FC-A5E5020EA7AA Resolution No. 2026-165 Page No. 11 Parcel be increased by more than ten percent (10%) annually up to the Maximum Special Tax as a consequence of delinquency or default by the owner of any other Assessor's Parcel within Area D of the CFD. E. Appeals Any landowner or resident who pays the Special Tax and believes that the amount of the Special Tax levied on their Assessor’s Parcel is in error shall first consult with the CFD Administrator regarding such errors. If following such consultation, the CFD Administrator determines that an error has occurred; the CFD Administrator may amend the amount of the Special Tax levied on such Assessor’s Parcel. If following such consultation and action, if any, by the CFD Administrator, the landowner or resident believes such error still exists; such person may file a written notice with the City Clerk of the City appealing the amount of the Special Tax levied on such Assessor’s P arcel. Upon receipt of any such notice, the City Clerk shall forward a copy of such notice to the City Manager who shall establish as part of the proceedings and administration of the CFD, a special three-member Review/Appeal Committee. The Review/Appeal Committee may establish such procedures, as it deems necessary to undertake review of any such appeal. The Review/Appeal Committee shall interpret this Rate and Method of Apportionment and make determinations relative to the annual administration of the Special Tax and any landowner or resident appeals, as herein specified. The decision of the Review/Appeal Committee shall be final and binding to all persons. F. Manner of Collection Special Taxes levied pursuant to Section D above shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that the CFD Administrator may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of Area D of the CFD or as otherwise determined appropriate by the CFD Administrator. G. Term of Special Tax Taxable Property in Improvement Area D of the CFD shall remain subject to the Special Tax in perpetuity. Docusign Envelope ID: 9CCBF623-DB3C-8FEC-81FC-A5E5020EA7AA Resolution No. 2026-165 Page No. 12 Attachment A Description of Long-Term Management Plan Implement the monitoring, maintenance, reporting, and adaptive management activities required under the Long-Term Management Plan for the Salt Creek Mitigation Site including but not limited to, invasive species control, trash removal, site access control, biological monitoring, reporting, and as - needed remedial or adaptive management actions necessary to ensure the long -term sustainability, habitat function, and regulatory compliance of preserve and mitigation areas following completion of initial mitigation and monitoring requirements. The activities described above are limited to those discrete tasks identified in the Long -Term Management Plan and are intended to ensure the long-term sustainability and ecological function of the Mitigation Site in perpetuity following completion of initial mitigation and monitoring requirements. Docusign Envelope ID: 9CCBF623-DB3C-8FEC-81FC-A5E5020EA7AA