Attachment A - EMRCFD RES 2026-177

EMRCFD RES 2026-177 
 
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE ESTRELLA MOUNTAIN RANCH 
COMMUNITY FACILITIES DISTRICT (CITY OF GOODYEAR, ARIZONA), LEVYING UPON THE 
ASSESSED VALUATION OF THE PROPERTY WITHIN THE DISTRICT SUBJECT TO AD 
VALOREM TAXATION A CERTAIN SUM UPON EACH $100.00 OF ASSESSED VALUATION 
SUFFICIENT TO RAISE THE AMOUNTS ESTIMATED TO BE REQUIRED IN THE ANNUAL 
BUDGET; ALL FOR THE FISCAL YEAR ENDING THE 30TH DAY OF JUNE, 2027. 
 
WHEREAS, the Board of Directors (the “District Board”) of the Estrella Mountain Ranch 
Community Facilities District (City of Goodyear, Arizona) (the “District”) adopted the fiscal year 
2027 Final Budget on June 8, 2026; and 
 
WHEREAS, Maricopa County, Arizona (the “County”) is now the assessing and collecting 
authority for the District, and the District Clerk is hereby directed to transmit a certified copy of 
this Resolution to the Assessor and Board of Supervisors of the County. 
 
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE 
ESTRELLA MOUNTAIN RANCH COMMUNITY FACILITIES DISTRICT (CITY OF GOODYEAR, 
ARIZONA), as follows: 
 
Section 1. There is hereby levied on each $100.00 of the assessed value of all taxable 
property, both real and personal, within the corporate limits of the District and not exempt from 
taxation, (i) an ad valorem property tax rate of $0.30 for the purpose of paying for various 
operation and maintenance expenses of the District and (ii) an ad valorem property tax rate of 
approximately $1.00 for the purpose of paying principal of and interest on bond indebtedness. 
The combined rate shall be approximately $1.30 for each $100.00 of assessed value for the 
District for the fiscal year ending June 30, 2027. This Section may be revised to comply with a 
request by the County Treasurer if necessary to levy and collect the appropriate property tax.  
 
Section 2.  No failure by County officials to properly return the delinquent list and no 
irregularity in the assessment or omission in the same, or irregularity of any kind in any 
proceedings shall invalidate such proceedings or invalidate any title conveyed by any tax deed, 
nor shall any failure or neglect of any officer or officers to perform any of the duties assigned to 
him or to them on the day within time specified work an invalidation of any proceedings or of any 
such deed or sale or affect the validity of the assessment and levy of taxes or of the judgment or 
sale by which the  collection of the same may be enforced or in any manner affect the lien of the 
District upon such property for the delinquent taxes unpaid thereon, and no overcharge as to part 
of the taxes or of costs shall invalidate any proceedings for collecting of taxes or the foreclosure, 
and all acts of officers de facto shall be valid as if performed by officers de jure. 
 
Section 3.  All resolutions and parts of resolutions in conflict are hereby repealed. 
 
 
 
 
 
 
 
Resolution No. EMRCFD RES 2026-177 
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PASSED AND ADOPTED by the Board of Directors of the Estrella Mountain Ranch 
Community Facilities District (City of Goodyear, Arizona), by a _______ vote, this 22nd day of 
June, 2026. 
 
ESTRELLA MOUNTAIN RANCH 
COMMUNITY FACILITIES DISTRICT  
(CITY OF GOODYEAR, ARIZONA) 
 
 
 
 
Joe Pizzillo, District Chair 
 
 
  
 
 
ATTEST: 
 
 
 
 
Jasmine Pernicano, District Clerk 
 
 
 
APPROVED AS TO FORM: 
 
 
 
 
District Attorney 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Resolution No. EMRCFD RES 2026-177 
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