General Accounting

New Assembly Bill (1483) was passed in 2019, which now requires public agencies to publish current schedule of extractions imposed by public agency on all housing development projects within 30 days of any change made. The Definition of an exaction includes a special tax levied pursuant to the Mello-Roos Community Facilities Act.

AB1666 Section 53343.2 A local agency that has an Internet Web site, within seven months after the last day of each fiscal year of the district, shall display prominently on its Internet Web site all of the following information:

(a) A copy of the report provided to the California Debt and Investment Advisory Commission pursuant 53359.5 

  1. 2020 CDIAC - WPFA CFD No. 2001-1 Series A-1 A-2 B Submitted
  2. 2020 CDIAC Heartland Ranch 2002 LOB
  3. 2020 CDIAC - Patterson CFD 2005-01 CDIAC Report - Series 2015 Bonds (Submitted)
  4. 2020 CDIAC Heartland Ranch 2013 PPFA Authority
  5. 2020 CDIAC - PPFA 2013 Sr. Sub. RBs Submitted Marks-Roos - Authority
  6. 2020 CDIAC - WPFA 2013 Ref RBs Submitted Marks-Roos - Local Obligors
  7. 2020 CDIAC - Patterson CFD 2015-1 CDIAC Report - Series 2015 Bonds (Submitted)
  8. 2021 CDIAC - WPFA CFD No 2001-1 Series A-1 A-2 B Submitted
  9. 2021 CDIAC Heartland Ranch 2002 LOB
  10. 2021 CDIAC - Patterson CFD 2005-01 CDIAC Report - Series 2015 Bonds (Submitted)
  11. 2021 CDIAC Heartland Ranch 2013 PPFA Authority
  12. 2021 CDIAC - PPFA 2013 Sr. Sub. RBs Submitted Marks-Roos - Authority
  13. 2021 CDIAC - WPFA 2013 Ref RBs Submitted Marks-Roos - Local Obligors
  14. 2021 CDIAC - Patterson CFD 2015-1 CDIAC Report - Series 2015 Bonds (Submitted)
  15. 2021 CDIAC - PPFA 2019 Water Revenue Bonds Series B
  16. 2021 CDIAC - PPFA 2019 Water Revenue Bonds Series A
  17. 2021 CDIAC - Patterson 2019 Ref RBs Series B (Submitted Marks-Roos - Local Obligors)
  18. 2021 CDIAC - Patterson 2019 Ref RBs Series A (Submitted Marks-Roos - Local Obligors)
  19. 2022 CDIAC WPFA 2001-1 Series A-1 A-2 B Submitted
  20. 2022 CDIAC CFD 2005-1 Series 2015 Bonds Submitted
  21. 2022 CDIAC CFD 2005-1 Series 2021 Bonds Submitted
  22. 2022 CDIAC PPFA 2013 Sr-Sub-RBs-Submitted-Marks Roos Authority
  23. 2022 CDIAC WPFA 2013 Ref-RBs-Submitted Marks Roos Local Obligors
  24. 2022 CDIAC CFD 2015-1 Series 2015 Bonds Submitted
  25. 2022 CDIAC CFD 2018-1 Series 2021 VOP Bonds Submitted
  26. 2023 CDIAC CFD No. 2001-1 (Public Improvements) Series 2013 Mello Roos YFS
  27. 2023 CDIAC CFD No. 2001-1 (Public Improvements) Series 2013 Mark Roos Local Obligation Report
  28. 2023 CDIAC CFD No. 2001-1 (Public Improvements) Series 2013 Mark Roos Authority Report
  29. 2023 CDIAC CFD No. 2005-1 (West Patterson Business Park) Series 2015 Mello Roos YFS
  30. 2023 CDIAC CFD No. 2005-1 (West Patterson Business Park) Series 2021 Mello Roos YFS
  31. 2023 CDIAC CFD No. 2015-1 (Arambel-KDN) Series 2015 Mello Roos YFS
  32. 2023 CDIAC CFD No. 2018-1 (Villages of Patterson) Series 2021 Mello Roos YFS
  33. 2023 CDIAC - Patterson CFD 2005-1 ADTR for Series 2021
  34. 2023 CDIAC - Patterson CFD 2018-1 ADTR for Series 2021

(b) A copy of the report provided to the Controller's Office pursuant to Section 12463.2

SB 165 Annual Report for CFDs - The Local Agency Special Tax Bond and Accountability Act, enacted by Senate ill 165, is codified in California Government Code Sections 50075 through 50077 and 53410 through 53412. The Act Requires:        1. That any local special tax measure subject to voter approval contains a statement indicating specific single purpose of the special tax. 2. That the proceeds of the special tax be applied to that purpose. 3. An annual report specified information concerning the use of the proceeds.