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Auditor-Controller recommending the Board consider the following:
1) Receive Reports of Special Tax Delinquencies for Community Facilities District (CFD) 1992-1, Community Facilities District 2001-1 and Community Facilities District 2005-1; and
2) Adopt and authorize the Chair to sign Resolutions 189-2015 (Blackstone/CFD 2005-1)), 190-2015 (Promontory/CFD 2001-1) and 191-2015 (Serrano/CFD 1992-1) authorizing judicial foreclosures of delinquent special tax installments pursuant to the CFD 1992-1, CFD 2001-1, and CFD 2005-1 Bond Indentures.
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DEPARTMENT RECOMMENDATION
The Auditor-Controller recommends the Board of Supervisors receive and file the attached Report of Special Tax Delinquencies for Community Facilities District No. 1992-1 (CFD 1992-1 Serrano).
The Auditor-Controller recommends the Board of Supervisors receive and file the attached Report of Special Tax Delinquencies for Community Facilities District No. 2001-1 (CFD 2001-1 Promontory).
The Auditor-Controller recommends the Board of Supervisors receive and file the attached Report of Special Tax Delinquencies for Community Facilities District No. 2005-1 (CFD 2005-1 Blackstone).
The Auditor-Controller recommends the Board of Supervisors adopt the attached Resolutions authorizing judicial foreclosure of delinquent special tax installments pursuant to the CFD 1992-1, CFD 2001-1 and CFD 2005-1 Bond Indentures.
DISCUSSION / BACKGROUND
The Bond Indentures for CFD 1992-1 (Serrano), 2001-1 (Promontory), 2005-1 (Blackstone) and 2005-2 (Laurel Oaks) require the Auditor-Controller to annually provide the Board of Supervisors with a list of Special Tax delinquencies relevant to these CFDs. Attached are such lists for tax year 2014 as of September 30, 2015 for CFD 1992-1 (Serrano), 2001-1 (Promontory), and CFD 2005-1 (Blackstone). There are no delinquencies for tax year 2014 in CFD 2005-2 (Laurel Oaks).
The Bond Indentures for these CFDs require the County to institute foreclosure proceedi...
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