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HomeMy WebLinkAboutItem 4.15 Eng Rpt Land Light AD 83-2 CITY CLERK File # D[2][fl][Q]-~~ AGENDA STATEMENT CITY COUNCIL MEETING DATE: June 17, 2008 SUBJECT: Landscaping and Lighting Maintenance Assessment District 83-2 (Stagecoach Road): Preliminary Engineer's Report Report Prepared by Melissa Morton, Public Works Direc~ ATTACHMENTS: 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) j RECOMMENDATION:/1 : ~ t'fV .. ,U ; Adopt resolutions approving 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. FINANCIAL STATEMENT: 2008-2009 Sources and Use of Maintenance Assessment District Funds Revenues: Total Amount Proposed to Be Assessed: Estimated Interest Revenue: Estimated Prior Year Collections and Penalties Less Estimated Collection and Delinquency Cost: Net Total Revenues $68,878 1,483 366 0,171) $69,556 Expenditures: Contract Maintenance and Utilities: Administration and Engineering: Total Operating Expenses: $83,144 2,705 $85,849 ------------------------------------------------------------------------------------------------------------- COpy TO: ITEM NO. 'f./5 Page 1 of3 G:\ASSESSMENT DISTRICTS\83-2 Stagecoach\FY 08-09\Preliminary ER\83-2agst Prelim ER 2008.doc ,., The above calculations include a proposed consumer price index increase of approximately 3.18% over the 2007-2008 assessment. Please see Description below regarding the source and reasons for the requested increase. Based on the above, $16,293 of the reserve will be used to offset the difference between expenses and revenues. DESCRIPTION: In 1983, the City of Dublin formed Landscaping and Lighting Assessment District No. 83-2 for the purpose of maintaining landscaping within Tract 4719. The District originally included Stagecoach Park and Stagecoach Road north of the City Limit, but now includes only roadway landscaping along Stagecoach Road and on the "interior slopes" (Coral Way and Agate Way) within the Dublin Hills Estates development. The maintenance cost for Stagecoach Park, as well as the undeveloped Dougherty Hills Park, is paid by the City through the Park Maintenance Operating Budget and is not a part of this Assessment District. The estimated June 30, 2008, reserve for this District is projected to be $47,494. The actual reserve will not be known until the City closes its books and accrues the necessary revenues and expenses. The spread of assessments assigns 61.6% of the total assessment to the single-family homes of Dublin Hills Estates and 38.4% to the Amador Lakes Apartments. In 2003-2004, Staff conducted a mailed ballot to all of the property owners in this District proposing an increased assessment in order to maintain and replace certain landscaping improvements. In addition to the 10% increase in assessment rates the proposed Engineer's Report also included an escalation clause for succeeding years that allows the maintenance cost to increase according to the Consumer Price Index and the utility cost to increase according to the actual cost of utilities. The assessment in the District had not been increased for ten years prior to 2003-2004. The results of the election were in favor of the increase, and the current proposed engineer's report includes the approved assessment rates and a cost of living increase of 3.18%, which is the April 2008 Consumer Price Index. The assessment to single-family property owners in the Dublin Hills Estates development is proposed to be $282.86 per single-family home, an increase of $8.72 over the 2007-2008 assessment. The Amador Lakes Apartments property is proposed to be assessed at a rate of $47.82 per dwelling unit, an increase of$I.46 over the 2007-2008 assessment. In 2007-2008, work in the assessment district included the replacement of 46 trees and renovation of additional bedding, ground cover, and the district's irrigation system. Staff has included $27,605 in improvements in the Street Landscape Maintenance budget for the 2008-2009 Fiscal Year. The proposed work includes replacement of shrubbery and groundcover along Stagecoach Road and Agate Way, and planting along South Lake Drive and North Lake Drive. Improvements for the entire district include cleaning the stone walls and structural pruning of oversized shrubbery. Staff has made itself available to meet with representatives of the property owners to determine which improvements are most desirable. Many improvements are needed in this assessment district, and even though there is an existing reserve or surplus at this time, Staff recommends that the Consumer Price Index rate of increase be added each year so that improvements can be made on an ongoing basis. The reserve also serves as a financial cushion to defray the cost of an unplanned event such as an irrigation mainline break or weather-related damage to plant material. Page 2 of3 Staff will be scheduling a neighborhood meeting for property owners prior to the public hearing date for this District. Staff recommends that the City Council adopt the resolutions approving the preliminary Engineer's Report and setting a public hearing date of July 15, 2008, for the purpose of hearing protests to the proposed 2008-2009 assessment. Page 3 of3 J i 020J RESOLUTION NO. -08 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN ********* APPROVING PRELIMINARY ENGINEER'S REPORT, CONFIRMING DIAGRAM AND ASSESSMENT LANDSCAPING AND LIGHTING MAINTENANCE ASSESSMENT DISTRICT 1983-2 WHEREAS, by its Resolution No. 29-08, a Resolution Directing Preparation of Annual Report for City of Dublin Landscaping and Lighting Maintenance Assessment District No. 1983-2 (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. 29-08 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 ofthe 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: City Clerk Mavor J10M1F 4'IS Lhfd 11 ATTACHMENT 1 (:;/ ~r c?O 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 LANDSCAPING AND LIGHTING MAINTENANCE ASSESSMENT DISTRICT 1983-2 WHEREAS, by its Resolution No. 29-08, a resolution directing preparation of annual report for City of Dublin Landscaping and Lighting Maintenance Assessment District 1983-2 (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. 29-08, 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 ATTACHMENT 2 2 ~ c'JQ) ~..I 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 ATTEST: Mayor City Clerk 2 CITY OF DUBLIN LANDSCAPING AND LIGHTING DISTRICT NO. 1983-2 (Tract 4719) Corporate Office: 27368 Via Industria Suite 110 Temecula, CA 92590 Tel: (951) 587-3500 Tel: (800) 755-MUNI (6864) Fax: (951) 587-3510 ENGINEER'S ANNUAL LEVY REPORT FISCAL YEAR 2008/2009 INTENT MEETING: June 17,2008 PUBLIC HEARING: July 15, 2008 MuniFinancial Office Locations: Lancaster, CA Memphis, TN Oakland, CA Orlando, FL Phoenix, AZ Sacramento, CA Seattle, WA www.muni.com 41c2JJ ATTACHMENT 3 /)1' ,;w ENGINEER'S REPORT AFFIDAVIT Landscaping and Lighting District No. 1983-2 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 ~ day of ~ 11 J ,2008. / On Behalf of the City of Dublin By, Y7{)~,J;l/7/'~ Melissa A. Morton Public Works Director City of Dublin (;, ,foW I TABLE OF CONTENTS I. OVERVIEW................................................ ................. .............. .......................... ............... 1 A. INTRODUCTION .....................................................................................................................1 B. APPLICABLE LEGISLATION.. ........................... ................. ................. ....... ........... ...................2 II. DESCRIPTION OF THE DISTRICT AND IMPROVEMENTS..............................4 A. DISTRI CT ....................................................................... .............. ..........................................4 B. IMPROVEMENTS ....................................................................................................................5 III. METHOD OF APPORTIONMENT ...............................................................................6 A. BACKGROUND.... ........... ......................................................................................................... 6 B. BENEFIT ANALYSIS... .......................... .... ............ .............................. ....... ..... .............. ........... 6 C. ASSESSMENT METHODOLOGY ...............................................................................................7 D. INFLATIONARY FACTOR ApPLIED TO MAxIMUM RATE ........................................................ 8 IV. D ISTRI CT BUDGET ............. ......... ..... ....................................... .................... ...... ......... ....8 A. DESCRIPTION OF BUDGET ITEMS .......... ............ ......................... ....... ....... ........... ....... ..........8 B. DISTRICT BUDGET ............. .......................... .......... .................. .............. ....... ...... ................. 12 APPENDIX A - DISTRICT BOUNDARY MAP................................................................... 13 APPENDIX B - 2008/2009 ASSESSMENT ROLL ............................................................... 14 '7 t2t? dO City of Dublin1 Landscaping and Lighting District 1983-2 Engineer's Annual 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 Landscaping and Lighting District No. 1983-2 ("District"). The District was originally formed in 1983 and is annually levied pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the Califirnia Streets and 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, Section 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 fmancial 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, beginning with Section 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 fmal approval of the Report and confirmation of the assessments contained therein, the City Council will by resolution: order the improvements to be made and confirm the levy and collection of assessments pursuant to Chapter 4, Article 1, beginning with Section 22640 of the 1972 Act. The assessment rate and method of apportionment described in this Report as approved or modified by the City Council defmes the assessments to be applied to each parcel within the District for fiscal year 2008/2009. The assessments as approved will be submitted to the County Auditor/Controller to be included on the secured 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 MuniPinancial Page 1 8 ~;2e City of Dublij Landscaping and Lighting District 1983-2 Engineer's Annual Levy Report Fiscal Year 2008/2009 ;)-0 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 Landscaping and Lighting Act if 1972, Part 2 if Division 15 if the California Streets and Highwqys Code, 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 XlIID ("Article XlIID"). On November 5, 1996, California voters approved the Right to Vote on Taxes Act (proposition 218) by a margin of 56.5% to 43.5%. The provisions of Proposition 218 became amendments to the California Constitutional Articles XIlIC and XIlID, 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 XIlID Section 4, all property related assessments must comply with certain substantive and procedural requirements unless they meet certain exemptions listed in Article XlIID Section V. The assessments contained in this Report were imposed in accordance with voter approval pursuant to the establishment of the District. 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 landscaping). Based on these exempt criteria, the City has determined that the assessments are exempt from the substantive and procedural requirements of Article XI lID Section 4. MuniPinancial Page 2 CJ DP c2JJ City of Dublint{ Landscaping and Lighting District 1983-2 Engineer's Annual Levy Report Fiscal Year 2008/2009 In 2003-2004, the City conducted a public hearing that included a mailed ballot to all of the property owners in this District proposing an increased assessment in order to maintain and replace certain landscaping improvements. In addition to a 10% increase in assessment rates, the proposed Engineer's Report also included an escalation clause for succeeding years that allows the maintenance cost to increase according to the Consumer Price Index and the utility cost to increase according to the actual cost of utilities. At the conclusion of the public hearing, there was no majority protest based on the assessment-weighted ballots received, and the increased assessments were approved by the City Council. This Report includes the approved assessment rates and an inflationary factor to account for increased cost of living and actual utility cost increases. Any proposed assessment that exceeds the adjusted maximum assessment rate is considered an increased assessment. Pursuant to the provisions of the California Constitution Article XlIID, all new or increased assessments (the incremental increase) are subject to both the substantive and procedural requirements of Article XI lID Section 4, including a property owner protest proceeding. Provisions of the 1972 Act (Improvements and Services) The Method of Apportionment described for the District Report utilizes commonly accepted assessment-engineering practices and have been established pursuant to the 1972 Act and the provisions of the California Constitution Article XlIID. As generally defmed by the 1972 Act, the improvements and the associated assessments for each 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; MuniPinancial Page} /0 o.P c:2.0 City of Dublin1 Landscaping and Lighting District 1983-2 Engineer's Annual 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 In 1983, the City of Dublin formed the District for the purpose of maintaining street landscaping within Tract 4719. The District originally included Stagecoach Park and Stagecoach Road north of the City Limit, but now includes only roadway landscaping along Stagecoach Road and on the "interior slopes" (Coral Way and Agate Way) within the Dublin Hills Estates development. The maintenance cost for Stagecoach Park, as MuniPinancial Page 4 II cOfd-O City of Dublin Landscaping and Lighting District 1983-2 Engineer's Annual Levy Report Fiscal Year 2008/2009 well as the undeveloped Dougherty Hills Park, is paid by the City through the Park Maintenance Operating Budget and is not a part of this Assessment District. 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 B. Improvements The scope of work shall include the maintenance of landscaping and irrigation within the road right-of-way and within a public easement along Stagecoach Road between the limits of Amador Valley Boulevard and the northerly City Limit. Further, the scope of work shall include the maintenance of the slopes and landscaping and irrigation of the slopes within a public easement for those slope areas to the rear of Lots 80 through 86 and 37 through 48, all within Tract 4719. MuniPinancial Page 5 I~ ~ ;;)JO City of Dublin Landscaping and Lighting District 1983-2 Engineer's Annual Levy Report Fiscal Year 2008/2009 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 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 of those properties enhanced by the presence of well- maintained landscaping in close proximity to those properties. The special benefits associated with landscape improvements are specifically: 1) Enhanced desirability of properties through association with the improvements. 2) Improved aesthetic appeal of properties providing a positive representation of the area and properties. 3) Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping. 4) Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention. S) Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties. 6) Enhanced quality of life through well-maintained green space and landscaped areas. MllniPinancial Page (, /3 ~. ;2iJ City of Dubhd Landscaping and Lighting District 1983-2 Engineer's Annual Levy Report Fiscal Year 2008/2009 7) Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti. 8) Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise. 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 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 The assessment spread for this District shall be calculated as follows: Sixty-one and six tenths percent (61.6%) spread equally among the 150 single-family homes of Dublin Hills Estates; thirty-eight and four tenths percent (38.4%) spread equally among the 553 apartments of Amador Lakes Apartments. Lots 152 and 153, being park and open space, shall have a zero assessment. Lots 154 and 155, being public agency owned, shall have a zero assessment. MuniPinancial Page ;- !1J::f)j.'. r)~) "1 c><.A , City of Dublin Landscaping and Lighting District 1983-2 Engineer's Annual Levy Report Fiscal Year 2008/2009 D. Inflationary Factor Applied to Maximum Rate The District assessments include a formula for increasing assessments for each future fiscal year to offset increases in costs due to inflation and actual utility costs. This assessment adjustment formula was approved by the City Council pursuant to a mailed ballot and public hearing referenced in Section I. B. The maximum assessment amount allowed for each fiscal year shall be increased in an amount equal to the annual percentage increase of the San Francisco-Oakland-San Jose Area Consumer Price Index for "All Urban Wage Earners and Clerical Workers" of ("Index"), plus any actual increase in the cost of utilities (power and water). Each fiscal year the City shall identify the change in the Index for April to April of the preceding year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living. In the event that the City Council determines that an inflation adjustment is not required for a given fiscal year, the City Council may authorize the assessment without applying the adjustment formula to the amount levied. If the budget and assessments for a district require an increase greater than the adjustment set forth in the formula, then the proposed increase would be subject to approval by the District property owners. Each fiscal year, the maximum assessment rate shall increase at the maximum amount allowable regardless of whether the increase is levied to the parcels within the District. Utility costs for this year are anticipated to increase at the same rate as that of the Index. The estimated percentage difference for the Index from April 2007 to April 2008 was 3.18%. Therefore the maximum assessment rates will increase to $282.86 for single- family residential parcels and $47.82 for multi-family residential units within the District. 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 Tree - The cost of installation and maintenance of trees and plantings along the street frontages within the District Maintenance Landscape - The cost of maintenance and repair of the landscaping and open space areas within the District. MuniPinamial Page 8 I [;OJ dD City of Dublin' Landscaping and Lighting District 1983-2 Engineer's Annual Levy Report Fiscal Year 2008/2009 Utilities Water - The cost of furnishing water for maintenance of landscape and irrigation systems within the District. Utilities Electricity - The cost of electricity for maintenance of landscape, powering of irrigation systems, and entry lighting within the District. Miscellaneous Expenses - Costs that cannot easily be categorized into any of the other Direct Costs defmed above. ADMINISTRATIVE COSTS: 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. County per Parcel Fee - The cost to the District for the County to collect assessments of 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, which shall not exceed approximately 50% of the fiscal year costs. 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 conveniendy 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 MuniPinancial Page ;) I c~ (),f;u) City of Dubll Landscaping and Lighting District 1983-2 Engineer's Annual Levy Report Fiscal Year 2008/2009 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 tq the District for the current fiscal year that must be repaid by future assessments. Similar to the Reserve Collection/ (fransfer) 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. 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 - The total number of parcels within the District including exempt parcels. MuniPinancial Page 10 l~'" sf c)~] City of Du(1ill Landscaping and Lighting District 1983-2 Engineer's Annual Levy Report Fiscal Year 2008/2009 Total Parcels Levied - The total number of parcels within the District that will receive the special benefits during the current fiscal year. Balance to Levy for SFR - The total assessment to single-family property owners in the Dublin Hills Estates development. Balance to Levy for MFR - The total assessment to property owners of condominium or apartment units in the Amador Lakes Apartments development. Maximum Levy per SFR (Prior Fiscal Year) - This is the maximum rate allowable in fiscal year 2008/2009 to assess single-family property owners within the District. Maximum Levy per MFR (Prior Fiscal Year) - This is the maximum rate allowable in fiscal year 2008/2009 to assess property owners of a multi-family residential unit within the District. Maximum Levy per SFR (Current Fiscal Year) - This is the maximum rate allowable per SFR parcel to assess property owners within the District, in accordance with Proposition 218, adjusted for inflation as described in the Method of Apportionment. Maximum Levy per MFR (Current Fiscal Year) - This is the maximum rate allowable per MFR unit to assess property owners within the District, in accordance with Proposition 218, adjusted for inflation as described in the Method of Apportionment. Inflationary Factor - Annual percentage increase in the San Francisco-Oakland-San Jose Area Consumer Price Index for "All U rban Wage Earners and Clerical Workers" applies to all cost except water and electricity, plus any additional increase in the utility cost of water and electricity. Each fiscal year the City shall identify the change in the CPI Index for April to April of the preceding year. MuniPinancial Page 11 180;{ 02fJ City of Dublin Landscaping and Lighting District 1983-2 Engineer's Annual Levy Report Fiscal Year 2008/2009 City of Dublin 2008/09 Budget Worksheet Landscaping and Lighting District No. 1983-2 Fund Number 711 . . . Maintenance-Tree Mai ntena nee-Landscape Utilities Water Utilities Electricity Miscellaneous Expenses TOTAL DIRECT $2,244.00 69,095.00 11,041,00 764.00 0,00 $83,144,00 ADMINISTRATION COSTS District Administration County per Parcel Fee TOTAL ADMIN $2,705.00 1,170,92 $3,875.92 I COLLECTIONS/(CREDITS) APPLIED TO LEVY TOTAL DIRECT AND ADMIN COSTS Reserve Collection/(Transfer) Capital Improvement Fund Collection/(Transfer) General Fund Loans Repayment/(Advances) Other Revenues/General Fund (Contributions) TOTAL ADJUSTMENTS Balance to Levy (Budgeted) $87,019.92 (17,776,00) 0.00 0.00 (366,00) ($18,142.00) $68,877,92 Total Revenue at Maximum Rate Variance above/(below) Maximum Revenue $68,873,46 $4,46 Applied Charge 68,873.46 DISTRICT STATISTICS Total Parcels Total Parcels Levied Total SFR Count Total MFR Count 709 703 150 553 Balance to Levy for SFR (61.60% of Total Applied Levy) Applied Levy per SFR $42,426,05 $282.86 Balance to Levy for MFR (38.40% of Total Applied Levy) Applied Levy per M FR $26,447,41 $47,82 Maximum Levy per SFR (Prior Fiscal Year) Maximum Levy per MFR (Prior Fiscal Year) Maximum Levy per SFR (Current Fiscal Year) Maximum Levy per MFR (Current Fiscal Year) Inflationary Factor Applied to Maximum Rate $274,31 $46.38 $282.86 $47,82 3.18% FUND BALANCE INFORMATION Beginning Reserve Fund Balance Reserve Fund Adjustments Interest Antid ated Reserve Balance $47,494.00 -17,776,00 1,483,00 $31 201.00 ,V[lIlliFillom'iol P{(ge I 3 C!ty~fDj!-0 Landscaping and Lighting District 1983-2 Engineer's Annual Levy Report Fiscal Year 2008/2009 APPENDIX A - DISTRICT BOUNDARY MAP Landscape Lighting District 83-2 City of Dublin [:::J 83-2 L_,"~J Camp Parks RFTA c::::J City of Dublin [=~] City of Dublin, Sphere of Influence March 2007 MuniFinancia! Page 13 .J .,"'\ p. ,.'\ (, c-. 0 ,.,,~J r:;:) ,./ City of dubJin Landscaping and Lighting District 1983-2 Engineer's Annual 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 property type, 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. Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-ways including public greenbelts and parkways; utility rights-of-ways; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that can not be developed or has specific development restrictions. These types of parcels are considered to receive litde or no benefit from the improvements and are therefore exempted from assessment. MuniPinandal Page 14