Title
Auditor-Controller's Office recommending the Board:
1) Receive and file:
a) The attached Report of Special Tax Delinquencies for Community Facilities District No. 1992-1 (CFD 1992-1 Serrano);
b) The attached Report of Special Tax Delinquencies for Community Facilities District No. 2001-1 (CFD 2001-1 Promontory);
c) The attached Report of Special Tax Delinquencies for Community Facilities District No. 2005-1 (CFD 2005-1 Blackstone);
d) The attached Report of Special Tax Delinquencies for Community Facilities District No. 2014-1 (CFD 2014-1 Carson Creek);
e) The attached Report of Special Tax Delinquencies for Community Facilities District No. 2018-1 (CFD 2018-1 Bass Lake Hills); and
f) The attached Report of Special Tax Delinquencies for Community Facilities District No. 2024-1 (CFD 2024-1 Carson Creek Heritage Village 11); and
2) Adopt and authorize the Chair to sign the attached Resolution 166-2026 for CFD 2001-1 (Promontory) authorizing judicial foreclosure of delinquent special tax installments pursuant to the CFD 2001-1
FUNDING: N/A
Body
DISCUSSION / BACKGROUND
The Bond Indentures for CFD 1992-1 (Serrano), CFD 2001-1 (Promontory), CFD 2005-1 (Blackstone), CFD 2005-2 (Laurel Oaks), CFD 2014-1 (Carson Creek), CFD 2018-1 (Bass Lake Hills), and CFD 2024-1 (Carson Creek Heritage Village 11), require the Auditor-Controller to annually provide the Board of Supervisors with a list of Special Tax delinquencies that exceed the threshold amounts identified in individual bond issuance documents for these CFDs.
Attached are such lists as of September 11, 2026 for CFD 2001-1 (Promontory). There appear to not be any parcels with delinquency amounts that exceed their individual foreclosure requirements as dictated by bond documents for CFD 1992-1 (Serrano), CFD 2005-1 (Blackstone), CFD 2014-1 (Carson Creek), CFD 2018-1 (Bass Lake Hills), and CFD 2024-1 (Carson Creek Heritage Village 11). There is no report for CFD 2005-2 (Laurel Oaks) as there are no delinquencie...
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