Resolution

City of Mesa โ€” Eastmark Community Facilities District No. 2 Board (2026-05-21)

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RESOLUTION NO. CFD EM2 RES ____ 
 
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE EASTMARK 
COMMUNITY FACILITIES DISTRICT NO. 2 (CITY OF MESA, 
ARIZONA) ADOPTING THE LEVY UPON THE ASSESSED VALUATION 
OF THE PROPERTY WITHIN THE DISTRICT SUBJECT TO AD 
VALOREM TAXATION A CERTAIN SUM UPON EACH ONE HUNDRED 
DOLLARS ($100.00) OF NET ASSESSED LIMITED PROPERTY 
VALUATION SUFFICIENT TO RAISE THE AMOUNTS ESTIMATED TO 
BE REQUIRED IN THE ANNUAL BUDGET, LESS THE AMOUNT 
ESTIMATED TO BE RECEIVED FROM OTHER SOURCES OF 
REVENUE, FOR THE PURPOSE OF PAYING FOR VARIOUS 
OPERATING AND DEBT SERVICE EXPENSES; ALL FOR THE FISCAL 
YEAR ENDING THE 30TH DAY OF JUNE, 2027.  
 
WHEREAS, the Eastmark Community Facilities District No. 2 (City of Mesa, Arizona) 
(the "District") Board of Directors adopted the fiscal year 2026-27 Final Budget on May 21, 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 Arizona Department of Revenue and to the Board of Supervisors of 
the County; 
 
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF 
THE EASTMARK COMMUNITY FACILITIES DISTRICT NO. 2 (CITY OF MESA, 
ARIZONA) as follows: 
 
Section 1.  There is hereby levied on each one hundred dollars ($100.00) of the net assessed 
limited property value of all property, both real land and personal, within the corporate limits of 
the District not exempt from taxation, (i) an ad valorem property tax rate equal to thirty cents 
($0.30) for the purpose of various operation expenses, provided, however, that such rate shall not 
exceed thirty cents ($0.30) and (ii) an ad valorem property tax rate equal to two dollars and thirty-
four cents ($2.34) for the purpose of paying the principal of and interest on general obligation bond 
indebtedness, plus a reasonable tax delinquency factor, plus an amount necessary to correct prior 
year errors in the levy, if applicable, and any expenses and fees required in conjunction with the 
authorization pursuant to A.R.S. ยง 35-512.  The combined tax rate is two dollars and sixty-four 
cents ($2.64) for each one hundred dollars ($100.00) of net assessed limited property 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 the 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

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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. 
 
PASSED AND ADOPTED by the Board of Directors of the Eastmark Community 
Facilities District No. 2 (City of Mesa, Arizona), on May 21, 2026. 
 
 
 
 
Chairman, Board of Directors 
 
ATTEST: 
 
 
 
 
District Clerk 
 
APPROVED AS TO FORM: 
 
 
 
 
District Special Counsel 
 
 
 
 
CERTIFICATION OF RECORDING OFFICER 
 
I hereby certify that the above and foregoing resolution was duly passed by the Board of 
Directors of the Eastmark Community Facilities District No. 2 (City of Mesa, Arizona) at a 
meeting held on May 21, 2026, and that a quorum was present thereat and that the vote thereon 
was _____ ayes and _____ nays; _____ did not vote or were absent. 
 
 
 
 
District Clerk