Ordinance levies a special tax for Improvement Areas in Indio for fiscal years 2026-2027.

ORDINANCE NO. 26ORD-14
CALIFORNIA STATEWIDE COMMUNITIESDEVELOPMENT AUTHORITY
ORDINANCE LEVYING A SPECIAL TAX FOR FISCAL YEAR 2026-2027 AND FOLLOWING FISCAL YEARS SOLELY WITHIN AND RELATING TO IMPROVEMENT AREA NO. 1 AND IMPROVEMENT AREA NO. 2 OF THE CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY COMMUNITY FACILITIES DISTRICT NO. 2026-01 (DESERT RETREAT), CITY OF INDIO, COUNTY OF RIVERSIDE, STATE OF CALIFORNIA
BE IT ENACTED BY THE COMMISSION OF THE CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY:
SECTION1. Pursuant to California Government Code Sections 53316 and 53340, and in accordance with the Rate and Method of Apportionment (the “IA No. 1 RMA”), as set forth in Exhibit D of Resolution No. 26SCIP-001 (the “Resolution of Intention”) adopted January 22, 2026, and the Rate and Method of Apportionment (the “IA No. 2 RMA”), as set forth in Exhibit E of the Resolution of Intention, each as incorporated into Resolution No. 26SCIP-018 (the “Resolution of Formation”) adopted March 5, 2026, with respect to the California Statewide Communities Development Authority Community Facilities District No. 2026-01 (Desert Retreat), City of Indio, County of Riverside, State of California (the “Community Facilities District”) including Improvement Area No. 1 (the “Improvement Area No. 1”) and Improvement Area No. 2 (the “Improvement Area No. 2”) therein, a special tax (each a “Special Tax”) is hereby levied on all taxable parcels within Improvement Area No. 1 and Improvement Area No. 2 for the 2026-2027 fiscal year and for all subsequent fiscal years in the amount determined by the Community Facilities District in accordance with the IA No. 1 RMA for Improvement Area No. 1 and the IA No. 2 RMA for Improvement Area No. 2, until collection of the applicable Special Tax by the Commission ceases and a Notice of Cessation of Special Tax is recorded in accordance with Section 53330.5 of the Act, provided that this amount may in any fiscal year be levied at a lesser amount by resolution of the Commission. With respect to all or any portion of the Future Annexation Area that is annexed as a new improvement area (herein, a “Future Improvement Area”), a special tax shall be levied on all taxable parcels within such Future Improvement Area for the initial year and all subsequent fiscal years set forth in the Rate and Method of Apportionment (a “Future IA RMA” and together with the IA No. 1 RMA and the IA No. 2 RMA, the “RMA”) in the amount determined by the Community Facilities District in accordance with the Future IA RMA.
SECTION 2. The Authority’s special tax consultant, currently DTA Public Finance, Inc., 18201 Von Karman Avenue, Suite 220, Irvine, CA 92612, telephone (800) 969-4382, is authorized and directed, with the aid of the appropriate officers and agents of the Authority, to determine each year, without further action of the Commission, the appropriate amount of the applicable Special Tax (pursuant to, and as that term is defined in, the Resolution of Formation) to be levied for Improvement Area No. 1, Improvement Area No. 2, and each Future Improvement Area, to prepare the annual Special Tax roll in accordance with the applicable RMA, and to present the roll to the Commission for consideration.
SECTION 3. Upon approval by the Commission, whether as submitted or as modified by the Commission, the special tax consultant is authorized and directed, without further action of the Commission, to provide all necessary and appropriate information to the Riverside County Assessor in proper form, and in proper time, necessary to effect the correct and timely billing and collection of the applicable Special Tax on the secured property tax roll of the County of Riverside (the “County”); provided, that as stated in the Resolution of Formation and in Section 53340 of the California Government Code, the Commission has reserved the right to utilize any method of collecting each Special Tax which it shall, from time to time, determine to be in the best interests of the Authority, including but not limited to, direct billing by the Authority to the property owners, supplemental billing and, under the circumstances provided by law, judicial foreclosure, all or any of which the Commission may implement in its discretion by resolution. In no event shall the related Special Tax be levied on any parcel within Improvement Area No. 1, Improvement Area No. 2, or a Future Improvement Area in excess of the maximum tax specified in the applicable RMA.
SECTION 4. The appropriate officers and agents of the Authority are authorized to make adjustments to the Special Tax roll prior to the final posting of the Special Tax to the County tax roll each fiscal year, as may be necessary to achieve a correct match of the Special Tax levy with the assessor’s parcel numbers finally utilized by the Riverside County Assessor in sending out property tax bills.
SECTION 5. The Authority agrees that, in the event the Special Tax is collected on the secured tax roll of the County, the County may charge its reasonable and agreed charges for collecting the Special Tax as allowed by law, prior to remitting the Special Tax collections to the Authority.
SECTION 6. Taxpayers claiming that the amount of the applicable Special Tax on their property is not correct are referred to their respective RMA for the proper claims procedure.
SECTION 7. If for any cause any portion of this Ordinance is found to be invalid, or if the Special Tax is found inapplicable to any particular parcel by a court of competent jurisdiction, the balance of this Ordinance, and the application of the Special Tax to all other parcels, shall not be affected.
SECTION 8. This Ordinance shall take effect and be in force thirty (30) days after its final passage; and before the expiration of fifteen (15) days after its passage the same shall be published, with the names of the members voting for and against the same, at least once in a newspaper of general circulation published and circulated in the area of the Community Facilities District.* * *I, the undersigned, the duly appointed and qualified representative of the Commission of the California Statewide Communities Development Authority, DO HEREBY CERTIFY that the foregoing ordinance was first read at a regular meeting of the Commission on March 5, 2026, and was duly passed and adopted by the Commission of the Authority at a duly called meeting of the Commission of the Authority held in accordance with law on March 19, 2026.
AYES: Leonard Moty, Vito Chiesa, Helen Robbins-Meyer, Brian Moura, Kevin O’Rourke, Niroop Srivatsa, Lisa Bartlett.NOES: NoneABSENT: NoneABSTAIN: None
By: Steve MacielAuthorized SignatoryCalifornia Statewide CommunitiesDevelopment Authority
The Press-EnterprisePublished: 3/30/26