Ordinance authorizes special taxes for Truckee Library Community Facilities District.

TRUCKEE LIBRARY JOINT POWERS AUTHORITYCALIFORNIA
ORDINANCE 2025-01
> AN ORDINANCE OF THE BOARD OF DIRECTORS OF THE TRUCKEE LIBRARY JOINT POWERS AUTHORITY, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 1 (TRUCKEE LIBRARY) OF THE TRUCKEE LIBRARY JOINT POWERS AUTHORITY, AUTHORIZING THE LEVY OF SPECIAL TAXESWHEREAS, on May 21, 2025, the Board of Directors (the “Board of Directors”) of the Truckee Library Joint Powers Authority (the “Authority”) adopted Resolution No. 2025-02 declaring its intention to form Community Facilities District No. 1 (Truckee Library) of the Truckee Library Joint Powers Authority (the “District”) pursuant to the Mello‑Roos Community Facilities Act of 1982, as amended, comprising Chapter 2.5 of Part 1 of Division 2 of Title 5 of the Government Code of the State of California (the “Act”), and its Resolution No. 2025-03 declaring its intention to incur bonded indebtedness for the District; and
WHEREAS, on June 23, 2025, after providing all notice required by the Act, the Board of Directors conducted a noticed public hearing required by the Act relative to the proposed formation of the District, the proposed levy of a special tax therein to finance certain facilities described in Resolution No. 2025-02 and to secure the payment of any bonded indebtedness of the District, and the proposed issuance of up to $25,000,000 of bonded indebtedness as described in Resolution No. 2025-03; and
WHEREAS, at the June 23, 2025 public hearing, all persons desiring to be heard on all matters pertaining to the formation of the District and the proposed levy of the special tax to finance the facilities described in Resolution No. 2025-02 and to secure the payment of up to $25,000,000 of bonded indebtedness of the District as described in Resolution No. 2025-02 (the “Bonds”) were heard and a full and fair hearing was held; and
WHEREAS, on June 23, 2025, the Board of Directors adopted Resolution Nos. 2025-04 and 2025-05 which formed the District and called a special election within the District on November 4, 2025 on the proposition relating to the levy of a special tax within the District, the issuance of the Bonds and the establishment of an appropriations limit within the District; and
WHEREAS, on November 4, 2025, a special election was held within the District at which the qualified electors approved by more than a two thirds vote the proposition authorizing the levy of a special tax within the District for the purposes described in Resolution No. 2025-04, the issuance of the Bonds as described in Resolution No. 2025-05 and establishing an appropriations limit for the District; and
NOW THEREFORE, IT IS HEREBY DETERMINED AND ORDERED THAT THE TRUCKEE LIBRARY JOINT POWERS AUTHORITY ORDAINS AS FOLLOWS:
Section 1. The above recitals are all true and correct.
Section 2. By the passage of this Ordinance, the Board of Directors authorizes and levies special taxes within the District pursuant to Sections 53328 and 53340 of the Act at the rates and in accordance with the rate and method of apportionment set forth in Attachment C to Resolution No. 2025-02, which is incorporated by reference herein (the “Rate and Method”). The special taxes are hereby levied commencing in the fiscal year set forth in a resolution to be adopted by the Board in accordance with Section 53340(b) of the Act, and in each fiscal year thereafter until payment in full of the Bonds (including any bonds issued to refund the Bonds), payment of the portion of all costs of the public facilities financed by the District, and payment of all costs of administering the District.
Section 3. The Chief Financial Officer or their written designees (each, an “Authorized Officer”), acting alone, is hereby authorized and directed each fiscal year to determine the specific special tax rates and amounts to be levied in such fiscal year on each parcel of real property within the District, in the manner and as provided in the Rate and Method. The special tax rate levied on a parcel pursuant to the Rate and Method shall not exceed the maximum rate set forth in the Rate and Method for such parcel, but the special tax may be levied at a lower rate. Each Authorized Officer is hereby authorized and directed to provide all necessary information to the Treasurer-Tax Collector of each of the County of Nevada and the County of Placer and to otherwise take all actions necessary in order to effect proper billing and collection of the special tax, so that the special tax shall be levied and collected in sufficient amounts and at times necessary to satisfy the financial obligations of the District in each fiscal year until the Bonds are paid in full, the portion of the costs of the facilities financed by the District have been paid for, and provision has been made for payment of all of the administrative costs of the District.
Section 4. Properties or entities of the state, federal or other local governments shall be exempt from the special tax, except as otherwise provided in Sections 53317.3 and 53317.5 of the Act and Section H of the Rate and Method. No other properties or entities are exempt from the special tax unless the properties or entities are expressly exempted in Resolution No. 2025-04 or in a resolution of consideration to levy a new special tax or special taxes or to alter the rate or method of apportionment or an existing special tax as provided in Section 53334 of the Act.
Section 5. All of the collections of the special tax shall be used as provided for in the Act, the Rate and Method and Resolution No. 2025-04.
Section 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem taxes (which such procedures include the exercise of all rights and remedies permitted by law to make corrections, including, but not limited to, the issuance of amended or supplemental tax bills), as such procedure may be modified by law or by this Board of Directors from time to time. The provisions of Section 53356.1 of the Act shall apply to the special taxes.
Section 7. The Chair of the Authority shall sign this Ordinance and the Town Clerk shall attest to the Chair’s signature and the cause the same or a summary thereof to be published within fifteen (15) days after its passage at least once in a newspaper of general circulation published and circulated in the County of Nevada and the County of Placer, as provided in California Government Code Section 25124.
Section 8. The specific authorization for adoption of this Ordinance is pursuant to the provisions of Section 53340 of the Act.
Section 9. The Town Clerk is hereby authorized to transmit a certified copy of this ordinance to the Treasurer-Tax Collector of each of the County of Nevada and the County of Placer, and to perform all other acts which are required by the Act, this Ordinance or by law in order to accomplish the purpose of this Ordinance.
Section 10. A full reading of this Ordinance is dispensed with prior to its final passage, a written or printed copy having been available to the Board of Directors and the public a day prior to its final passage.
Section 11. This Ordinance shall take effect thirty days after its final passage.
The foregoing Ordinance was introduced by Board Member Hobbs, seconded by board Member Mettler at a Regular Meeting of the Truckee Library Joint Powers Authority, held on the 17th day of December, 2025; and adopted at a Regular Meeting of the Truckee Library Joint Powers Authority held on the 18th day of February, 2026, by the following vote :
AYES:Board Member Mettler, Vice Chair Alternate Eidman, and Chair Callaway.NOES:None.ABSENT:Board Member Hobbs.Jen Callaway, ChairATTEST:
Kelly Carpenter, Town Clerk
Published: February 27, 2026