Plumas Lake CFDs (OPUD 2002-1 and 2005-2)

“The District recognized that the portion of the assessment levied and collected by Yuba County (County) for County Service Area (CSA) 66 and designated for park maintenance was not sufficient to fully fund the cost of maintaining parks in Wheeler Ranch. The CFD was formed to provide additional funding to maintain parks in the event the CSA would not provide sufficient funding for park maintenance costs.”

“EXHIBIT A — DESCRIPTION OF SERVICES — Authorized services are park maintenance services. Eligible costs include, but are not limited to, salaries and benefits of District staff; District overhead costs; costs of contracting services; costs of acquisition, maintenance and replacement of necessary maintenance equipment and supplies, and utility costs associated with providing park maintenance services within the Park Maintenance CFD No. 2005-2.”

“The Plumas Lake Community Facilities District No. 2002-1 (CFD or District) was formed by the Olivehurst Public Utilities District (District) in September 2002. The boundaries of the CFD include the following approved subdivision maps: Rio Del Oro / Riverside Meadows / Woodside / Creekside / River Oaks East / River Oaks North / North Pointe”

CFD 2002-1: 2002-11-21 | CFD 2005-2: 2005-09-15

“PASSED AND ADOPTED this 15th day of September 2005.”

"Resolution No. 2037" (CFD 2002-1) and "Resolution No. 2101" (CFD 2005-2)

“PASSED AND ADOPTED this 15th day of September 2005.”

“9. Manner of Collection — The Special Tax will be collected in the same manner and at the same time as ad valorem property taxes, provided, however, that the Administrator or its designee may directly bill the Special Tax and may collect the Special Tax at a different time, such as on a monthly or other periodic basis, or in a different manner, if necessary, to meet the District's financial obligations.”

Yuba County Auditor / county secured property tax roll

“D. Prepare the Tax Collection Schedule and, unless an alternative method of collection has been selected pursuant to Section 9, send it to the County Auditor requesting that it be placed on the general, secured property tax roll for the Fiscal Year.”

“"Tax-Exempt Parcel" means a Parcel not subject to the Special Tax. Tax-Exempt Parcels are Public Parcels (subject to the limitations set forth in Section 4, below) and nonresidential use parcels, such as commercial, office, retail, industrial, etc. Privately owned Parcels that are non-developable such as common areas, wetlands, and open space, are exempt from the levy of Special Taxes as determined by the District.”

“8. Appeals — Any taxpayer that feels that the amount of the Special Tax assigned to a Parcel is in error may appeal the levy of the Special Tax by filing a notice with the District. ... If the District verifies that the tax should be modified or changed, a recommendation at that time will be made to the Board and, as appropriate, the Special Tax levy shall be corrected and, if applicable in any case, a refund shall be granted.”