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HomeMy WebLinkAbout4.22 Street Light Maint AD 83-1 SUBJECT: ATTACHMENTS: C I TV C L E R K File # D~~[Q]-~[QJ AGENDA STATEMENT CITY COUNCIL MEETING DATE: June 17, 2008 Citywide Street Lighting Maintenance Assessment District 83-1: Preliminary Engineer's Report Report Prepared by: Melissa A. Morton, Public Works Director 1) 2) Resolution Approving Preliminary Engineer's Report Resolution Appointing Time and Place of Hearing Protests of Proposed Assessments (July 15,2008) Preliminary Engineer's Report 3) RECOMMENDATION: Adopt resolutions approving the preliminary Engineer's Report and /7. . /") /' setting a public hearing date and time (July 15, 2008, 7:00 p.m.) for (~VV\y the purpose of hearing protests to the proposed 2008-2009 assessment. FINANCIAL STATEMENT: COPY TO: 2008-2009 Sources and Use of Street Light Maintenance District Funds Revenues: Total Amount Proposed to be Assessed: Estimated Interest Revenue: Estimated Prior Year Collections and Penalties Reimbursement for Public Damage: Less Estimated Collection and Delinquency Cost: Net Total Revenues $263,975 5,596 3,066 5,000 (7.127) $270,510 Expenditures: Contract Maintenance and Utilities: Administration and Engineering: Total Operating Expenses: $253,569 4.270 $257,839 Page 1 of2 ITEM No.4. 22. G:\ASSESSMENT DISTRICTS\83-1 City Wide SL\FY08-09\Preliminary ER\83-1agst Prelim ER 2008.doc The $12,671 difference will be added to the reserve in this District. At the end of Fiscal Year 2008-2009, the District will carry an estimated balance of$159.219 as a fund for future pole replacement. The proposed assessment is $19.34 per single-family home. DESCRIPTION: This assessment district funds energy and maintenance costs for the City's street lighting system, except for the lighting installed in Dublin Ranch and Tract 7067, which is funded through the Dublin Ranch Street Lighting Maintenance Assessment District. In 1983, the City Council formed a Citywide Street Lighting Assessment District to replace the County of Alameda Lighting Service Area. On August 13, 1984, the City Council approved the annual Engineer's Report and ordered levy of assessments for the first time. In 1995-1996, the City of Dublin and other agencies in Alameda County took possession of PG&E-owned street lights in order to reduce maintenance costs. The 1996-1997 assessments were reduced from the 1995-1996 level of$19.34 by 30%. For 2002-2003, the assessment was increased from $13.26 to $16.84 in order to fund increased utility costs and the first two years of a phased four-year Capital Improvement Project to replace deteriorated poles in older subdivisions. The first and second years of the project were funded by this Street Light Maintenance Assessment District. While the third year of the pole replacement project was funded entirely by the General Fund, $75,000 of the cost of the fourth and final year of the pole replacement project was also funded by Assessment District 83-1. The balance of the fourth phase cost was paid from the General Fund. This pole replacement project is now complete. Due to an increase in the cost of providing utilities and maintenance to the assessment district, the reserve is reaching dangerously low levels. In order to rebuild the reserve, the 2007-2008 assessment increased from $16.84 to its former level of$19.34. As noted in the Preliminary Engineer's Report, a portion of the reserve is being set aside each year for future pole painting costs. The poles are expected to need repainting on a ten-year cycle, which means that the first poles may need painting in the next few years. An operating reserve of approximately $128,920 is projected to remain at the end of Fiscal Year 2008- 2009. This reserve is commensurate with the amount allowed by State Law, which permits a reserve of up to 50% of the operating cost for the District. It is recommended that this type of reserve be retained for potential unplanned expenditures such as major repairs and/or for replacement of poles in future years. Staff recommends that the City Council adopt the resolutions approving the preliminary Engineer's Report and setting a public hearing date and time (July 15, 2008, 7:00 p.m.) for the purpose of hearing protests to the proposed 2008-2009 assessment. Page 2 of2 RESOLUTION NO. -08 '00 ~ ~ A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN ********* APPROVING PRELIMINARY ENGINEER'S REPORT, CONFIRMING DIAGRAM AND ASSESSMENT CITY OF DUBLIN STREET LIGHTING MAINTENANCE ASSESSMENT DISTRICT 1983-1 WHEREAS, by its Resolution No. 28-08, a Resolution Directing Preparation of Annual Report for City of Dublin Street Lighting Maintenance Assessment District No. 1983-1 (the "District"), this Council designated the Public Works Director as Engineer of Work and ordered said Engineer to make and file a report in writing in accordance with and pursuant to the Landscaping and Lighting Act of 1972; and WHEREAS, said Engineer of Work has made and filed with the City Clerk a preliminary report in writing as called for in said Resolution No. 28-08 and under and pursuant to said Act, which report has been presented to this Council for consideration; and WHEREAS, said Council has duly considered said report and finds that each and every part of said report is sufficient; and that said report neither requires nor should be modified in any respect; NOW, THEREFORE, BE IT RESOLVED a) That the Engineer's estimate of the itemized and total costs and expenses of the acquisition of improvements and maintaining said improvements and of the incidental expenses in connection therewith, as contained in said report be, and each of them are hereby preliminarily approved and confirmed; b) That the diagram showing the assessment district, description of the improvements to be acquired and maintained, and the boundaries and dimensions of the respective lots and parcels of land within said District, as contained in said report be, and it is hereby preliminarily approved and confirmed; c) That the assessment of the total amount of the cost and expenses of the proposed acquisition and maintenance of said improvements upon the several lots and parcels of land in said District in proportion to the estimated benefits to be received by such lots and parcels, respectively, from said acquisition and maintenance, and of the expenses incidental thereto, as contained in said report be, and they are hereby preliminarily approved and confirmed. PASSED, APPROVED AND ADOPTED this 17th day of June, 2008. AYES: NOES: ABSENT: ABSTAIN: ATTEST: Mayor City Clerk ~-\(-06 4.'2.""2- Af~ fY\O nt , 2t1/)~y RESOLUTION NO. -08 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN ********* APPOINTING TIME AND PLACE OF HEARING PROTESTS IN RELATION TO PROPOSED ASSESSMENTS CITY OF DUBLIN STREET LIGHTING MAINTENANCE ASSESSMENT DISTRICT 1983-1 WHEREAS, by its Resolution No. 28-08, a resolution directing preparation of annual report for City of Dublin Street Lighting Maintenance Assessment District (the "District"), this Council designated the Public Works Director as Engineer of Work and ordered that Engineer to make and file a report in writing in accordance with and pursuant to the Landscaping and Lighting Act of 1972; and WHEREAS, said Engineer of Work has made and filed with the City Clerk a preliminary report in writing as called for in said Resolution No. 28-08, and under and pursuant to said Act, which report has been presented to this Council for consideration; and WHEREAS, said Council has duly considered said report and each and every part thereof, and finds that each and every part of said report is sufficient; NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED, PURSUANT TO CHAPTER 3, SECTION 22624 OF THE ACT, AS FOLLOWS: Section 1 Intention: The City Council hereby declares that it is its intention to seek the Annual Levy of the Districts pursuant to the Act, over and including the land within the District boundaries, and to levy and collect assessments on all such land to pay the annual costs of the improvements. The City Council finds that the public's best interest requires such levy and collection. Section 2 District Boundaries: The boundaries of the District are described as the boundaries previously defined in the formation documents of the original District, within the boundaries of the City of Dublin, within the County of Alameda, State of California. Section 3 Description of Improvements: The improvements within the District may include, operation, maintenance, acquisition and servicing of street lighting and appurtenant facilities within the boundaries of the District. Services provided include all necessary service, operations, administration and maintenance required to keep the improvements in a satisfactory operating condition. Section 4 Proposed Assessment Amounts: For Fiscal Year 2008-2009, the proposed assessments are outlined in the Engineer's Report which details any changes or increases in the annual assessment. Section 5 Public Hearing(s): The City Council hereby declares its intention to conduct a Public Hearing annually concerning the levy of assessments for the District in accordance with Chapter 3, Section 22626 of the Act. Section 6 Notice: The City Clerk is hereby directed to give notice of said hearing to all property owners in the District by causing the publishing of this Resolution once a week in a local newspaper published PrH?1c.,\t\ V"VY.i. (\ t ~ 3U02--~ and circulated in the City, for two consecutive weeks not less than ten (10) days before the date of the Public Hearing, and by posting a copy of this Resolution in official posting locations customarily used by the City Council for the posting of notices. Any interested person may file a written protest with the City Clerk prior to the conclusion of the Public Hearing, or, having previously filed a protest, may file a written withdrawal of that protest. A written protest shall state all grounds of objection and a protest by a property owner shall contain a description sufficient to identify the property owned by such property owner. At the Public Hearing, all interested persons shall be afforded the opportunity to hear and be heard. Section 7 Notice of Public Hearing: Notice is hereby given that a Public Hearing on these matters will be held by the City Council on Tuesdav. Julv 15. 2008. at 7:00 p.m. or as soon thereafter as feasible in the City Council Chambers, located at 100 Civic Plaza, Dublin. Section 8 The City Clerk is hereby authorized and directed to give notice of such hearing as provided by law. PASSED, APPROVED, AND ADOPTED this 17th day of June, 2008. AYES: NOES: ABSENT Mayor ATTEST: City Clerk 2 ~J,?/ CITY OF DUBLIN STREET LIGHTING MAINTENANCE ASSESSMENT DISTRICT NO. 1983-1 ENGINEER'S ANNUAL LEVY REPORT FISCAL YEAR 2008/2009 INTENT MEETING: June 17,2008 PUBLIC HEARING: July 15, 2008 II MuniFinancial Corporate Oflice: 27368 Via Industria Suite 110 Temecula, CA 92590 Tel: (951) 587-3500 Tel: (800) 755-MUNI (6864) Fax: (951) 587-3510 Oflice Locations: Lancaster, C\ Memphis, TN Oakland, CA Orlando, FL Phoeni.x, AZ Sacramento, CA Seattle, W A www.muni.com A-tiztL~ rY\1.Y\+ 3 51J~Y ENGINEER'S REPORT AFFIDAVIT Street Lighting Maintenance Assessment District No. 1983-1 Pursuant to the Landscaping and Lighting Act of 1972 City of Dublin Alameda County, State of California This Report describes the District and services therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2008/2009 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Alameda County Assessor's maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council. Dated this uJ my of -F 2008. On Behalf of the City of Dublin :!!:~llJY~ Public Works Director City of Dublin lD 56 .~.-:J- TABLE OF CONTENTS I. OVERVIEW....................................................................................................................... 1 A. INTRODUCTION .................................................................................................................... 1 B. i\PPLI CABLE LEGISLATION ............. ............. ......... .............................. ................................... 2 II. DESCRIPTION OF THE DISTRICT AND IMPROVEMENTS ..................................4 A. DISTRICT ....... ...... ........... ..... ...... ...... .... ........ ... ....... ....... .... ......... ... ... ........ .... .... .... .... .... ... .... ... 4 B. IMPROVEMENTS ..... ... ..... ..... .... .... ........ ........ ... ................... ... ..... ... ... .... .... .... .... .... .... ....... .... ... 5 III. METH OD OF APPO RTI ONMENT ................................................................................ 5 A. BACKGROUND........................................................................................................................ 5 B. BENEFIT ANALYSIS .......................................... ..................... ............. ................................... 5 C. AsSESSMENT METHODOLOGy............. .................. .............. .............. ................................... 7 D. LAND USE CLASSIFICATIONS... ............. ................................................. ........... ..................... 7 IV. D I STRI CT BUDGET....................................................................................................... 10 A. DESCRIPTION OF BUDGET ITEMS.................. .............. .............. ............. ........... ....... ....... ....10 B. DISTRICT BUDGET ....... ..... ... .... .... ............. .... ... .... ....... .... ...... ...... ... ........... .... ... .... ....... ... .... ..13 APPENDIX A - DISTRICT BOUNDARY MAP ................................................................... 14 APPENDIX B - 2008/2009 ASSESSMENT ROLL ............................................................... 15 7 ~;)~ City of Dublin Street Lighting '\laintenance Assessment District 1983-1 Engineer's .-\nnual Levy Report Fiscal Year 2008/2009 I. OVERVIEW A. Introduction The City of Dublin ("City") annually levies and collects special assessments in order to maintain the improvements within the Street Lighting Maintenance Assessment District No. 1983-1 ("District"). The District was originally formed in 1983 and is annually levied pursuant to the Lmdscape alld Lightillg Ad of 1972, Part 2 of DilJ/sioll 15 of the GlIifornia Streets alld Highwqys Code ("1972 Act"). A diagram of the boundaries of the District can be found within Appendix A of this document. This Engineer's Annual Levy Report ("Report") has been prepared in accordance with the provisions of Chapter 3, S edioll 22622 of the 1972 Act. This Report describes the District, the improvements therein, any annexations or other modifications to the District including any substantial changes to the improvements, the method of apportionment, the boundaries of the District, and financial information including the district budgets and proposed annual assessments for fiscal year 2008/2009. The proposed assessments are based on the historic and estimated costs to maintain the improvements that provide a special benefit to properties within the District. The costs of improvements and the annual levy including all expenditures, deficits, surpluses, revenues, and reserves are assessed to each parcel within the District proportionate to the parcel's special benefits. For the purposes of this Report, the word "parcel" refers to an individual property assigned its own Assessment Number by the County of Alameda Assessor's Office. The County of Alameda Auditor/Controller uses Assessment Numbers and specific Fund Numbers to identify properties assessed for special district benefit assessments on the tax roll. Pursuant to Chapter 3, begillllillg with S edioll 22620 of the 1972 Act, the City Council shall conduct a noticed annual public hearing to consider all public comments and written protests regarding the District. Following the annual public hearing and review of the Engineer's Annual Levy Report, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report and confirmation of the assessments contained therein, the City Council "vill by resolution: order the improvements to be made and confirm the levy and collection of assessments pursuant to Chapter 4,/lrtide I, begillllillg with S edioll 22640 of the 1972 Act. The assessment rate and method of apportionment described in this Report as approved or modified by the City Council defines the assessments to be applied to each parcel within the District for fiscal year 2008/2009. iVlulliFillolldo! P ((ge 1 ~Vb~ ^ City of Dublin Street Lighting Maintenance "\ssessment District 1983-1 Engineer's "\nnual Levy Report Fiscal Year 2008/2009 The assessments as approved will be submitted to the County Auditor/Controller to be included on the property tax roll for each parcel within the District. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate contained in this Report as approved by the City Council. B. Applicable Legislation The District has been formed and is annually levied pursuant to the 1972 Act, beginning with Section 22500. The assessments and methods of apportionment described in this Report utilize commonly accepted assessment engineering practices and have been calculated and proportionately spread to each parcel based on the special benefits received. Compliance with the California Constitution All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and shall be in compliance with the provisions of the California Constitution Article XIIID ("Article XIIID"). On November 5, 1996, California voters approved the Right to Vote on Taxes l\ct (Proposition 218) by a margin of 56.5% to 43.5%. The provisions of Proposition 218 became amendments to the California Constitutional Articles XIIIC and XIIID, can be summarized in four general areas: 1) Strengthens the general and special tax provisions of Proposition 13 and Proposition 62. 2) Extends the initiative process to all local taxes, assessments, fees, and charges. 3) Adds substantive and procedural requirements to assessments. 4) Adds substantive and procedural requirements to property-related fees and charges. Pursuant to Article XIIID Section 4, all property related assessments must comply with certain substantive and procedural requirements unless they meet certain exemptions listed in Article XIIID Section V. The assessments contained in this Report were imposed in accordance with voter approval pursuant to the establishment of the District and the assessments are imposed to finance capital costs or maintenance and operation expenses for public streets (and all improvements within the street right of way including street lighting). Based on these exempt criteria, the City has determined that the assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4. lV[tllliFill{/}zdal Pe(ge :2 q)uo~~ City of Dublin Street Lighting i\Iaintenance "\ssessment District 1983-1 Engineer's "\nnual Levy Report Fiscal Year 2008/2009 The proposed assessments for the current fiscal year may be less than or equal to the maximum assessment rates previously approved and adopted for the District. Government Code Section 53750(h)(2) states, "A tax, fee or charge is not deemed to be "increased: by an agency that... (B) Implements or collects a previously approved tax, fee or charge, so long as the rate is not increased beyond the level previously approved by the agency, ...." Since the highest assessment rate approved by the City Council and levied prior to November 5, 1996 was $19.34 per EDU, this is the established maximum assessment rate for the District. The assessment rate for the current fiscal year 2008/2009 is proposed to be $19.34. Any proposed assessment that exceeds the maximum assessment rate is considered an increased assessment. Pursuant to the provisions of the Article XIIID, all new or increased assessments (the incremental increase) are subject to both the substantive and procedural requirements of Article XIIID Section 4, including a property owner protest proceeding. Provisions of the 1972 Act (Improvements and Services) The Method of Apportionment described in this Report utilizes commonly accepted assessment-engineering practices and have been established pursuant to the 1972 Act and the provisions of I\rticle XIIID. As generally defined by the 1972 Act, the improvements and the associated assessments for a district may include one or any combination of the following: 1) The installation or planting of landscaping. 2) The installation or construction of statuary, fountains, and other ornamental structures and facilities. 3) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals. 4) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof; including but not limited to, grading, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. 5) The installation of park or recreational improvements including, but not limited to the following: a. Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. b. Lights, playground equipment, play courts and public restrooms. 6) The maintenance or servicing, or both, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including, but not limited to: a. Repair, removal, or replacement of all or any part of any improvements; ",vIlIl/iFil/alllla! Page 3 10 obZ ~ City of Dublin Street Lighting i\1aintenance Assessment District 1983-1 Engineer's "\nnual Levy Report Fiscal Year 2008/2009 b. Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities; c. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury; d. The removal of trimmings, rubbish, debris, and other solid waste; e. The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti. f. Electric current or energy, gas, or other agent for the lighting or operation of any other improvements. g. Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements. 7) The acquisition of land for park, recreational or open-space purposes, or the acquisition of any existing improvement otherwise authorized by the Act. 8) Incidental expenses associated with the improvements including, but not limited to: a. The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment; b. The costs of printing, advertising, and the publishing, posting and mailing of notices; c. Compensation payable to the County for collection of assessments; d. Compensation of any engineer or attorney employed to render services; e. Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements; and, f. Costs associated with any elections held for the approval of a new or increased assessment. II. DESCRIPTION OF THE DISTRICT AND IMPROVEMENTS A. District The District was created to fund maintenance and servicing costs for the City's street lighting system, except for all public street lighting facilities located in Dublin Ranch and Tract 7067, which is funded through the Dublin Ranch Street Lighting )\faintenance Assessment District No. 1999-1. iVIlIl1iFillal1cia! Page-1- . "ObtV City of Dublin Street Lighting Maintenance Assessment District 1983-1 Engineer's Annual Levy Report Fiscal Year 2008/2009 A Diagram showing the exterior boundaries of the District is provided in this Report at Appendix A. Parcel identification, the lines and dimensions of each lot, parcel and subdivision of land within the District, are inclusive of the parcels as shown on the Alameda County Assessor's Parcel Maps as they existed at the time of the passage of the Resolution of Intention, and shall include subsequent subdivisions, lot line adjustments or parcel changes therein. Reference is hereby made to the Alameda County Assessor's maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District. In 1983, the City Council formed the District to replace the County of Alameda Lighting Service Area. On August 13, 1984, the City Council approved the annual Engineer's Report and ordered levy of assessments for the first time. In 1995-1996, the City of Dublin and other agencies in Alameda County took possession of PG&E-owned streetlights in order to reduce maintenance costs. B. Improvements Pursuant to the 1972 Act: "Maintain" or "maintenance" means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including repair, removal, or replacement of all or any part of any improvement. "Service" or "servicing" means the furnishing of electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements. A portion of funds collected from the annual assessments of this District are being set aside for future pole painting costs in a separate improvement fund commonly referred to as a Capital Improvement Fund (CIF). The Fund was established for proposed improvements and expenditures that are greater than can be conveniently raised from a single annual assessment. The poles are expected to need repainting on a ten-year cycle, with the first phase of the pole painting commencing in the next few years. The funds are not considered part of the regular maintenance of the improvements or the Reserve Fund. III. METHOD OF APPORTIONMENT A. Background Pursuant to the 1972 Act, the costs of the District may be apportioned by any formula or method that fairly distributes the net amount to be assessed, among all assessable parcels in proportion to the estimated benefits to be received by each such parcel from the improvements. The benefit formula used should reflect the composition of the MuniPinancial Page 5 12, Jb o~1" City of Dublin Street Lighting Maintenance Assessment District 1983-1 Engineer's Annual Levy Report Fiscal Year 2008/2009 parcels, and the improvements and services provided, to fairly proportion the costs based on special benefit to each parcel. B. Benefit Analysis Each of the proposed improvements, the associated costs and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the 1972 Act. All the assessed parcels receive direct and special benefits from the improvements and activities to be funded through the District assessments. The improvements include all necessary activities, services, operation, administration, and maintenance required to keep the improvements in satisfactory condition. Special Benefit The method of apportionment (method of assessment) established herein is based on the premise that each assessed parcel within the District receives special benefits from the improvements and the desirability and security of those properties is enhanced by the presence of public lighting and well-maintained landscaping in close proximity to those properties. The special benefits of street lighting and other public lighting facilities are the convenience, safety, and security of property, improvements, and goods. Specifically: 1) Enhanced deterrence of crime and the aid to police protection. 2) Increased nighttime safety on roads, streets and public areas. 3) Improved ability of pedestrians and motorists to see. 4) Improved ingress and egress to property. 5) Reduced vandalism and other criminal act and damage to improvements or property. 6) Improved traffic circulation and reduced nighttime accidents and personal property loss. The preceding special benefits contribute to the esthetic value and desirability of each of the assessed parcels within the District and thereby provide a special enhancement of the properties. Furthermore, it has been determined that the lack of funding to properly service and maintain the District improvements would have a negative impact on the properties within the District. General Benefit In reviewing each of the District improvements, the proximity of those improvements to both properties within the District and those outside the District as well as the reasons for MuniPinancial Page 6 180{) ,,~ City of Dublin Street Lighting Maintenance Assessment District 1983-1 Engineer's Annual Levy Report Fiscal Year 2008/2009 installing and constructing such improvements, it is evident that the improvements are solely the result of developing properties within the District and the ongoing maintenance and operation of these improvements will directly effect the properties within the District. Although the improvements include public areas, easements, right-of-ways and other amenities available or visible to the public at large, the construction and installation of these improvements were only necessary for the development of properties within the District and were not required nor necessarily desired by any properties or developments outside the District boundary and any public access or use of the improvements by others is incidental. Therefore, it has been determined that the improvements and the ongoing maintenance, servicing and operation of those improvements provide no measurable general benefit to properties outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District. C. Assessment Methodology Each parcel is assigned a factor rate known as an Equivalent Dwelling Unit (EDU) to identify the parcel's proportionate special benefit from the District improvements. Each parcel's EDU is calculated based on the parcel's land use. All single-family residential properties are assigned an EDU of 1.00, and all other property types are assigned an EDU proportionate to the special benefits they receive as compared to this single-family residential property. The total EDUs is divided into the total amount to be assessed (Balance to Levy) to establish the Levy per EDU (Rate). This Rate is then multiplied by the parcel's individual EDU to establish the parcel's levy amount. The following formulas are used to calculate each property's assessment: Total Balance to Levy / Total EDUs = Levy per EDU (Rate) Parcel EDU x Levy per EDU = Parcel Levy Amount The formula used reflects the composition of the parcels and properties, and the services provided, to accurately proportion the costs based on estimated special benefit to each parcel. D. Land Use Classifications Every parcel within the District is assigned a land use classification based on available parcel information obtained from the Alameda County Assessor's Office and City records. To assess benefits equitably, it is necessary to relate the different type of parcel improvements to each other. The Equivalent Dwelling Unit method of assessment apportionment uses the single-family home site as the basic unit of assessment. A single- family home site equals one Equivalent Dwelling Unit ("EDU"). Every other land use is converted to EDU's based on an assessment formula that equates the property's specific development status, type of development (County of Alameda land use code), and size of the property, as compared to a single-family home site. Parcels determined to be MuniPinancial Page 7 Ill-Db ~'A City of Dublin Street Lighting Maintenance Assessment District 1983-1 Engineer's Annual Levy Report Fiscal Year 2008/2009 vacant will be assessed at a reduced rate of 50%, by multiplying the parcel's assigned EDU factor by 0.5 (or 50%). The EDU method of apportioning benefit is in substance the same method of apportionment previously approved by the District and is typically seen as the most appropriate and equitable assessment methodology for districts formed under the 1972 Act, as the benefit to each parcel from the improvements are apportioned as a function of land use type, size and development. Single-Family Residential (SFR) - (County land use 1x) This land use identifies properties that are developed for single-family residential use and are assigned a factor of 1.00 EDU per parcel. This is the base value that all other land use types are compared and weighted against (i.e. Equivalent Dwelling Unit EDU). This land use classification may include, but is not limited to lots or parcels identified as single-family residential homes, planned development (tract or townhouse type), and modular/manufactured single-family residential unit. Condominium Unit - (County land use 73) This land use identifies properties that are fully subdivided residential parcels that have more than one residential unit developed on the property. This land use is assigned 1.00 EDU per unit for properties that the number of units can be identified. Duplex, Multifamily Residential - (County land use 22) This land use identifies properties that are developed for multifamily residential use and are assigned a factor of 2.00 EDU per parcel. This land use classification includes double or duplex units. Triplex, Multifamily Residential - (County land use 23) This land use identifies properties that are developed for multifamily residential use and are assigned a factor of 3.00 EDU per parcel. This land use classification includes triplex units; double or duplex together with a single-family home. Fourplex, Multifamily Residential - (County land use 24) This land use identifies properties that are developed for multifamily residential use and are assigned a factor of 4.00 EDU per parcel. This land use classification includes four living units; a fourplex, a triplex and a single-family home, or two doubles or duplexes. Apartment Complex, Multifamily Residential - (County land use 7x, except 73) This land use identifies properties that are developed for multifamily residential use of five (5) or more units, and are assigned a factor of 6.00 EDU per parcel. This land use classification may include, but is not limited to, lots or parcels identified as vacant apartment land capable of supporting 5 or more units, residential property converted to 5 or more units, cooperatives, restricted income properties, fraternities, sororities, church homes, multiple residential (5 or more units), and residential high-rise (7 or more units). Commercial - (County land use 3x, 8x, 9x) This land use identifies properties that are considered improved commercial use and are assigned a factor of 5.50 EDU per gross acre. This land use classification may include, but is not limited to, lots or parcels MuniFinancial Page 8 \ tJ 6b ;);A City of Dublin Street Lighting Maintenance Assessment District 1983-1 Engineer's Annual Levy Report Fiscal Year 2008/2009 identified as car washes, commercial garages, automotive dealerships, parking lots, parking garages service stations, funeral homes, nursing or boarding homes, hospitals, hotels/motels, banks, medical-dental, single and multi-story office buildings, commercial land, department stores, discount stores, restaurants, shopping centers, supermarkets. Industrial- (County land use 4x) This land use identifies properties that are developed for industrial use and are assigned a factor of 5.50 EDU per gross acre. This land use classification may include, but is not limited to lots, or parcels identified as vacant industrial land, warehouses, light and heavy industrial, nurseries, sand and gravel quarries, salt ponds, trucking and distribution terminals, wrecking yards, and miscellaneous industrial. Institutional - (County land use 6K, except 65) This land use identifies properties that are developed for institutional use and are assigned a factor of 5.50 EDU per gross acre. This land use classification may include, but is not limited to, lots or parcels identified as vacant land that is a necessary part of an institutional property, improved govemment- owned property, low income housing (secured P.L's only), golf courses, schools, churches, lodge-halls, clubhouses, and other institution properties. Rural Property - (County land use 5x) This land use identifies properties that are defined as rural lands and are assigned a factor of 0.50 EDU per parcel. This land use classification may include, but is not limited to, lots or parcels identified as rural residential home sites, one or more mobile homes on rural home sites, rural property with significant commercial or industrial use, property used for agriculture (more than 10 acres), rural land in transition to higher land use classification, and rural land under non- renewal of Williamson Act. Exempt Property, Cemeteries & Common Open Space - (County land use 0, 03- 05, 65) This land use identifies properties that are exempt from assessment and are assigned 0.00 EDU. This land use classification may include, but is not limited to, lots or parcels identified as exempt public agencies, property leased or owned by public utilities, cemeteries, and planned development common areas. MuniPinancia! Page 9 I C,r/6 (). ~ City of Dublin Street Lighting Maintenance Assessment District 1983-1 Engineer's Annual Levy Report Fiscal Year 2008/2009 The following table shows the EDU factors for each property type in the District: Property Type Single-Family Residential (SFR) Condominium Unit Duplex, Multi-Family Residential Triplex, Multi-Family Residential Fourplex, Multi-Family Residential Apartments, Multi-Family Residential Commercial/Indus trial/ Ins ti tutional Rural Exempt, Cemeteries, Common Open Space 1 EDU Factor multiplied by 0.5 if parcel is vacant EDU Factort Basis 1.00 Parcel 1.00 Unit 2.00 Parcel 3.00 Parcel 4.00 Parcel 6.00 Parcel 5.50 Acre 0.50 Parcel 0.00 Parcel IV. DISTRICT BUDGET A. Description of Budget Items The following describes the services and costs that are funded through the District, shown in the budget. DIRECT COSTS: Maintenance - The cost of ongoing maintenance and servicing of the street lighting improvements including street light repair parts and the labor associated with performing the repair work. In addition, a portion of this cost is set aside as a contingency amount for large repairs. Contract with Alameda County - The cost of street light maintenance provided from the County of Alameda based on the current fiscal year contract. California Street Light Association - The cost of Street Light Association dues based on relative number of lights within the District. Utilities Electricity - The cost of street light electrical energy use, including miscellaneous PG&E charges. Miscellaneous Expenses - Costs that cannot easily be categorized into any of the other Direct Costs defined above. ADMINISTRATIVE COSTS: MuniFinancial Page 10 It?tJb ?~ City of Dublin Street Lighting Maintenance Assessment District 1983-1 Engineer's Annual Levy Report Fiscal Year 2008/2009 District Administration, Consulting - The costs of contracting with professionals to provide services specific to the levy administration, including preparation of the Engineer's Report, resolutions, and levy submittal to the County. These fees can also include any additional administrative, legal, or engineering services specific to the District such as the cost to prepare and mail notices of the public meeting and hearing. Public Works Administration - The cost of services provided to administer the District from the Public Works department of the City of Dublin. County per Parcel Fee - The cost to the District for the County to collect assessments on the property tax bills. LEVY BREAKDOWN: Reserve Collection/(Transfer) - The 1972 Act pursuant to Chapter 1, Article 4 Section 22569 (a), provides for a District Reserve Fund for operations. Negative amounts shown for this budget item represent transfers from the Reserve Fund that reduces the Balance to Levy. Maintaining a fully funded Reserve eliminates the need for the City to transfer funds from non-District accounts to pay for operational expenses during the first half of the fiscal year and also provides the District with sufficient funds to address any unforeseen or unusual expenditures that may occur during the year. Capital Improvement Fund Collection/(Transfer) - The 1972 Act pursuant to Chapter 5, beginning with Section 22660, provides for the District to establish by resolution an assessment installment plan for proposed improvements and expenditures that are greater than can be conveniently raised from a single annual assessment. Depending on the nature of the planned improvements, the collection of funds necessary to complete the project may be collected over a period up to thirty years, but typically not more than five years. The funds collected shall be accumulated in a separate improvement fund commonly referred to as a Capital Improvement Fund (CIF) and are not considered part of the regular maintenance of the improvements or the Reserve Fund. Because the money accumulated in the Capital Improvement Fund is for a specific planned project (budgeted separately), the amount shown for this item in the annual budget will typically be a positive number representing the amount being collected that year as part of the Balance to Levy. A negative number (Transfer) should only occur after the project has been completed and excess funds are being credited back to the District's regular accounts. The actual fund balances and expenditures for Capital Improvements are clearly identified under the Fund Balance Information section of the Budget. General Fund Loans Repayment/ (Advances) - This item represents repayments of amounts that had been temporarily advanced to the District from other revenue sources (usually the General Fund) or represents funds being loaned to the District for the current fiscal year that must be repaid by future assessments. Similar to the Reserve MuniPinancial Page 11 \ sOb ~~ City of Dublin Street Lighting Maintenance Assessment District 1983-1 Engineer's Annual Levy Report Fiscal Year 2008/2009 Collection/ (Transfer) line item, this item directly impacts the Reserve Fund Balances either positively or negatively. Repayments are shown as a pOSItive number and represent additional monies being collected in the current annual assessment to repay a prior loan. These loans are typically for capital improvement expenditures or unforeseen expenditures incurred in prior years and Reserve Fund monies were not sufficient to cover the expenses. To ensure the ongoing operation and maintenance of the improvements, the City may advance funds to the District as a temporary loan to meet current expenditures, and collect repayment of the loan through the annual assessments the following year or possibly over several years. Generally, all available Reserve Funds are exhausted before a temporary loan is advanced to the District and the Beginning Reserve Fund Balance will be a negative number indicating the loan amount still outstanding. A loan for the current fiscal year (Advance) is shown as a negative number. If the District is expected to incur significant expenditures in the current fiscal year for special services or capital improvements (upgrades or refurbishing of the improvements) and the proposed assessment revenues (annual assessments) and/or available Reserve Funds are not sufficient to cover the expenditures, the City may advance funds to the District as a temporary loan to meet the proposed expenditures. Generally, all available Reserve Funds must be exhausted before a temporary loan is advanced to the District and any funds temporarily loaned in excess of the available Reserve Funds will be reflected as a negative Ending Reserve Fund Balance. This negative Reserve Fund Balance will be repaid and replenished through future assessment revenues. Delinquency Contingency - This is the estimated amount designated for delinquent property tax payments that the County is unable to collect in the 2008/2009 fiscal year. Other Revenue/General Fund (Contributions) - This item includes additional funds designated for the District that are not annual assessments. These funds are added to the District account to reduce assessments, and may be from non-District or District sources including City General Fund Contributions and/or interest earnings. Any funds indicated on this line will be shown as a negative number indicating a reduction in the amount to be levied and represent funds that do not have to be repaid. Balance to Levy - This is the total amount to be collected for the current fiscal year through the annual assessments (for special benefits). The Balance to Levy represents the sum of Total Direct and Administration Costs, Reserve Fund Contributions or Transfers, Contributions from Other Revenue Source, and the Contribution Replenishment. Only those costs related to the improvements identified as special benefits are levied and collected on the tax roll. Total Parcels Levied - The total number of parcels within the District that will receive the special benefits during the current fiscal year. Total ED Us - The total Equivalent Dwelling Units within the District applied to the parcels described above. MuniFinancial Page 12 {i'OO ~~ City of Dublin Street Lighting Maintenance Assessment District 1983-1 Engineer's Annual Levy Report Fiscal Year 2008/2009 Applied Levy per EDU - This amount represents the rate being applied to each parcel's individual EDU factor. The Levy per EDU is the result of dividing the "Special Assessment to Levy" by the Total EDUs of the District for the fiscal year. Maximum Levy per EDU - This is the maximum rate per EDU allowable within the District. Reserve Fund - A reserve of approximately $159,219.00 is projected to remain at the end of fiscal year 2008-2009. This reserve is commensurate with the amount allowed by State Law, which permits a reserve of up to 50% of the operating cost for the District. It is recommended that this type of reserve be retained for potential unplanned expenditures such as major repairs and/or for replacement of poles in future years. MuniFinancial Page L\ APlb i~ ~ City of Dublin Street Lighting Maintenance Assessment District 1983-1 Engineer's "\nnual Levy Report Fiscal Year 2008/2009 B. District Budget &< City of Dublin 2008109 Budget Worksheet Street Lighting Maintenance Assessment District No. 1983-1 Fund Number 71 0 I . . . Maintenance Contract with Alameda County Califomia Street Light Association Utilities Electricity Miscellaneous Expenses Sub-Total Direct Costs $2,000.00 37,200.00 869.00 203,500.00 10,000.00 $253,569.00 TOTAL DIRECT $253,569.00 ADMINISTRA TION COSTS District Administration - Consulting Public Works Administration County per Parcel Fee TOTAL ADMIN $4,270.00 $0.00 $4,487.56 $8,757.56 $0.00 COLLECTIONS/(CREDITS) APPLIED TO LEVY TOTAL DIRECT AND ADMIN COSTS Reserve Collection/(Transfer) Capital Improvement Fund CoIlection/(Transfer) General Fund Loans RepaymenU(Advances) Delinquency Contingency Other Revenues/General Fund (Contributions) TOTAL ADJUSTMENTS Balance to Levy (Budgeted) $0.00 $262,326.56 7,075.00 0.00 0.00 2,639.75 0.00 $9,714.75 $272,041.31 $0.00 Total Revenue at Maximum Rate Variance above/(below) Maximum Revenue $259,788.56 -$4,186.44 Applied Charge $263,975.00 DISTRICT STATISTICS Total Parcels Total Parcels Levied Total Equivalent Benefit Units Proposed Levy per Benefit Unit Applied Levy per Benefit Unit 9928 9868 13432.71 $19.34 $19.34 Maximum Levy per Benefit Unit (Prior Fiscal Year) Maximum Levy per Benefit Unit (Current Rscal Year) Inflationary Factor Applied to Maximum Rate $19.34 $19.34 FUND BALANCE INFORMATION Beginning Reserve Fund Balance Reserve Fund Adjustments Interest Anticipated Reserve Balance $146,548.00 7,075.00 5,596.00 $159,219.00 Beginning CIF Balance CIF Adjustments Anticipated CIF Balance $0.00 30,299.50 $30,299.50 iVItlniFinamial Page 14 ~l ub ~f}. City of Duhlin Street Lighting i\!:aintenance ~\ssessment District 1983-1 EngIneer's ,\nnua1 LeVY Report Fiscal Year 2008/2009 APPENDIX A _ DIS'tRICf BOUNDARY MAP c:: :B ::;) o '0 ?; o - C"i ~ ., v '- -' <I'> D ;,. .;> ~.J .., ~ 7> :. ~ ~. .J> =- :.; ,. .., " ; , I ~, '7i ., ~ 0- c:: .- ., .c 0- -' ~ 0- lO v ~\ '" ''%' .., " ..... ~ ."'r; \" ,~ o 00 MIIJ1iFiJ1aJ1cial I, /' ) \ 'l --( \ ~-' / \- I 1._ \ I } " J \ / 1 .-- I f ; "'" S N -5 ~ / ~ \. . I i,.-- . i r~\ ! \ i -- '~-- ) -- / ... I ; 1 ; '"-- / -" '.. ....,! ... ,,,,' { - ~ -- J -- ! i \ .,'.. {/ .. ". ,'~ I \. .,-.... -', ../ \ {)~ ~~ City of Dublin Street Lighting ;\Iaimenance Assessment District 1983-1 Engineer's "\nnual Levy Report Fiscal Year 2008/:2009 APPENDIX B - 2008/2009 ASSESSMENT ROLL Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Alameda County Assessor's map for the year in which this Report is prepared. A listing of parcels assessed within this District, along with the assigned EDU value and assessment amounts, is included on the following pages. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment. iVIlIlliFilloll,ia! PC(ge IS