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HomeMy WebLinkAbout4.5 - 3221 Authorization for Engineer's Reports for La Page 1 of 7 STAFF REPORT CITY COUNCIL DATE: May 19, 2020 TO: Honorable Mayor and City Councilmembers FROM: Linda Smith, City Manager SUBJECT: Direct Preparation of Annual Engineer's Reports, Approve Preliminary Engineer's Reports, and Appoint a Time and Place for Hearing Protests for Street Lighting Maintenance District 1983-1, Landscape and Lighting District 1983-2, Landscape and Lighting District 1986-1, Landscape and Lighting District 1997-1, and Street Lighting Maintenance District 1999-1 Prepared by: Nancy Nelson, Management Analyst II EXECUTIVE SUMMARY: The City Council will consider directing preparation of the Fiscal Year 2020-21 Engineer’s Reports, approving the preliminary Fiscal Year 2020-21 Engineer's Reports, and scheduling a public hearing date of June 2, 2020 for the five assessment districts. STAFF RECOMMENDATION: 1) Adopt the Resolution Directing Preparation of Annual Engineer’s Reports for Street Lighting Maintenance District 1983-1, Landscape and Lighting District 1983-2, Landscape and Lighting District 1986-1, Landscape and Lighting District 1997-1, and Street Lighting Maintenance District 1999 -1; and 2) Adopt the Resolution Approving the Preliminary Engineer’s Reports and Appointing a Time and Place for Hearing Protests for Street Lighting Maintenance District 1983-1, Landscape and Lighting District 1983-2, Landscape and Lighting District 1986 -1, Landscape and Lighting District 1997-1, and Street Lighting Maintenance District 1999 -1. FINANCIAL IMPACT: The cost of preparing the Engineer's Reports is budgeted in the Fiscal Year 2019-20 budget and is paid by each respective assessment district. A summary of revenues, expenditures, and balances of each district is shown in the table below. Revenues and expenditures for each assessment district are tracked separately. Page 2 of 7 SUMMARY PRELIMINARY ASSESSMENT DISTRICT PROJECTED FISCAL YEAR 2020-21 REVENUE & EXPENDITURES Citywide St. Light 1983-1 Stagecoach Rd Landscape 1983-2 Dougherty Rd Landscape 1986-1 Santa Rita Landscape 1997-1 East Dublin St. Light 1999-1 PROJECTED REVENUE $325,044 $106,586 $144,851 $401,211 $348,537 ESTIMATED EXPENDITURES ($221,425) ($65,396) ($130,426) ($353,121) ($211,425) TRANSFER TO CAPITAL IMPROVEMENT FUND ($103,619) ($41,190) ($14,425) ($48,090) ($137,112) BALANCE TO RESERVES ($0) ($0) ($0) ($0) ($0) RESERVE BALANCE ESTIMATED BEGINNING BALANCE1 $479,653 $210,491 $415,595 $880,676 $361,131 RESERVE TRANSFER TO OPERATING FUND $0 $0 $0 $0 ($40,106) RESERVE TRANSFER TO CAPITAL IMPROVEMENT FUND $103,619 $41,190 $14,425 $48,090 $137,112 PROJECTED ENDING BALANCE FISCAL YEAR 2020-211 $583,272 $251,681 $430,020 $928,767 $458,137 1The Fund balances shown in the table above, represent amounts held for both operating reserves and capital replacement. DESCRIPTION: The procedure for establishing annual maintenance assessments is governed by the Landscaping and Lighting Act of 1972, which is State Law codified in the Streets and Highways Code. The procedure requires that the City Council direct preparation of Engineer’s Reports and consider approval of those reports for the City of Dublin’s two street lighting maintenance assessment districts and the three landscaping and lighting districts described below for Fiscal Year 2020-21. The City Council must also consider setting a public hearing date in order to hear any protests prior to approving the levy of assessments in each district. Staff proposes the public hearing to be on June 2, 2020, in the City of Dublin City Council Chambers, or at another City facility, telephonic, or electronic place, if such meeting is held pursuant to the authority granted by Executive Order N-29-20, to hear protests and objections to the levy of assessments in each district. The five assessment districts formed under the Landscaping and Lighting Act of 1972 are briefly described below. More detailed information for each district, including a map of the boundary of each district, can be found in Attachments 3 through 7. Page 3 of 7 Citywide Street Lighting Maintenance Assessment District 1983 -1 This District was established to replace the County Service Area, which had paid maintenance and energy costs for public streetlights within the City of Dublin. The boundary of this assessment district encompasses the entire City, with the exception of the Dublin Ranch area, Tracts 7067, 7586, 8024, 8073, and 8074, and the Boulevard project. The City Council approved formation of this District on August 2, 1983, with the initial assessment in the 1984-1985 tax year. The maximum assessment allowed under the authorizing documents is $19.34 per unit for residential uses and $106.37 per acre for commercial uses. The maximum assessment has been levied since Fiscal Year 2007-08. There is no provision in the formation documents to increase the per unit levy. As noted in the Engineer’s Report any increase would require the approval of the property owners subject to the assessment. In past years, the largest expenditure within this District's operating expenses was the annual capital lease payment to Chevron Energy Solutions for a light emitting diode (LED) fixture retrofit project. This project took place in Fiscal Year 2012 -13, retrofitting 2,821 streetlights. In Fiscal Year 2016-17, the City Council approved the use of a General Fund reserve to pay the annual capital lease payment; the entire lease balance was subsequently paid off by the General Fund reserve in Fiscal Year 2018 -19. Without the debt expenditure, the District is able to build up reserves and build up a capital improvement fund balance for future repair and replacement costs of street light infrastructure. The proposed assessment amount for Fiscal Year 20 20-21 remains the same as Fiscal Year 2019-20, as shown below. City Street Lighting Assessments (District 1983-1) Property Type Current Fiscal Year Proposed Fiscal Year 2020-21 Annual Change ($) Equivalent Dwelling Unit (EDU) $19.34 $19.34 No Change Commercial Per Acre $106.37 per acre $106.37 per acre No Change Landscaping and Lighting Maintenance Assessment District 1983-2 (Stagecoach Road) This District provides funds for the maintenance of certain landscape improvements in the Dublin Hills Estates and Amador Lakes developments along Stagecoach Road. The District's boundaries include all of Tract 4719 and covers the 150 -unit single-family Dublin Hills Estates development and the Amador Lakes development. The City Council approved formation of this District on January 23, 1984, with the initial assessment in the 1985-1986 tax year. The District is responsible for the maintenance of the Stagecoach Road landscaping and the interior slope landscaping within Tract 4719. The spread of assessments assigns 61.61% of the total assessment to the single -family homes of Dublin Hills Estates and 38.39% to the Amador Lakes Apartments. The Fiscal Year 20 20-21 Page 4 of 7 assessments are expected to pay for the on-going maintenance and utility costs associated with the District. Details related to the budgeted expenditures can be found within the Fiscal Year 2020-21 Preliminary Engineer’s Report. The assessment methodology approved in Fiscal Year 2003-04 by property owners in the District includes an escalation clause that allows for adjustments to the assessment according to the Consumer Price Index and the utility cost increases. These factors are updated in the Engineer’s Report on an annual basis. The maximum assessment in the Engineer’s Report for Fiscal Year 2020-21 is $469.70 per single family residence and $79.42 per multi-family residence. The City can elect to levy less than the maximum based on reserve funds on hand and the budgeted costs for District expenditures. The proposed assessment amount for Fiscal Year 2020 -21 remains the same as Fiscal Year 2019-20, as shown below. Property Type Current Fiscal Year Proposed Fiscal Year 2020-21 Annual Change ($) Dublin Hills Estates - Single Family Homes $409.40 $409.40 No Change Amador Lakes - Apt / Condominiums $69.25 $69.25 No Change Landscaping and Lighting Maintenance Assessment District 1986 -1 (Villages at Willow Creek) This District was formed with the initial assessment in the 1987-1988 tax year. The District encompasses the Villages at Willow Creek development off Dougherty Road and north of Amador Valley Boulevard. The surrounding homes are apartment complexes, condominiums, and the 145-unit single family development (Ridgecreek). The work performed by the District includes litter pickup, maintenance of sound walls, and landscaping along Dougherty Road between Amador Valley Boulevard and Fall Creek Road; along Amador Valley Boulevard between Doughert y Road and Wildwood Road, and along Wildwood Road, Fall Creek Road, Shady Creek Drive , and Willow Creek Drive. Landscaping within the condominium and apartment developments is the responsibility of the homeowners' association or property owner for those in dividual developments. The landscaping along and within the Alamo Creek channel area is not included in the assessment district as it is the responsibility of Alameda County Flood Control District, Zone 7. The Fiscal Year 2020-21 assessments are expected to pay for the on-going maintenance and utility costs associated with the District. Details related to the budgeted expenditures can be found within the Fiscal Year 2020-21 Preliminary Engineer’s Report. The assessment methodology approved in 2001 by property owners in the District includes an escalation clause that allows for adjustments to the assessment according to the Consumer Price Index and the utility cost increases. These factors are updated in the Engineer’s Report on an annual basis. The maximum assessment in the Engineer’s Report for Fiscal Year 2020-21 is $288.85 per single family residence, $144.42 per multi-family residence, and $1,155.40 for commercial property. Page 5 of 7 The proposed assessment amount for Fiscal Year 2020 -21 remains the same as Fiscal Year 2019-20, as shown below. Villages at Willow Creek Assessments (District 1986-1) Property Type Current Fiscal Year Proposed Fiscal Year 2020-21 Annual Change ($) Single Family Homes $204.59 $204.59 No Change Amador Lakes - Apt / Condominiums $102.30 $102.30 No Change Commercial $818.36 $818.36 No Change Landscaping and Lighting Maintenance Assessment District 1997-1 (Santa Rita Area) This District was formed in 1996 at the request of the Alameda County Surplus Property Authority. The initial assessment was levied in Fiscal Year 1997-98. The area covered by the District is bound by Gleason Drive on the north, Interstate 580 on the south, Arnold Road on the west, and Tassajara Road on the east. The District maintains portions of roadside landscaping for Dublin Boulevard, Hacienda Drive, Central Parkway, Arnold Road, Tassajara Road (westerly portion), and Gleason Drive. The District also maintains the trail and landscaping along the Tassajara Creek channel. Median landscape maintenance is not included in this District. As provided in the Engineer’s Report, individual lots in residential subdivisions are assessed based on density. The original Engineer’s Report for this District provided for an initial maximum assessment of $710.00 per acre, which could be increased annually based on the change in the Consumer Price Index and the utility cost increases. This maximum allowable assessment is updated in the Engineer’s Report on an annual basis. The maximum assessment per acre in the Engineer’s Report for Fiscal Year 2020-21 is $1,511.98 per acre. Although the assessment district formula establishes a maximum cost that can be levied, based on planned expenditures in the District, the per-acre assessment remains the same at $903.85 per acre. The proposed assessment amount for Fiscal Year 20 20-21 remains the same as Fiscal Year 2019-20, as shown below. The density of the various housing units differs the allocation on a per acre basis and result in different assessments as shown below: Santa Rita Area Assessments (District 1997-1) Property Type Current Fiscal Year Proposed Fiscal Year 2020-21 Annual Change ($) California Creekside single-family $128.52 per lot $128.52 per lot No Page 6 of 7 Property Type Current Fiscal Year Proposed Fiscal Year 2020-21 Annual Change ($) Change California Brookside multi-family $55.69 per lot $55.69 per lot No Change Summer Glen - Richmond American (north) Single Family $112.54 per lot $112.54 per lot No Change Summer Glen - Richmond American (south) $123.85 per lot $123.85 per lot No Change Summer Glen - Kaufman & Broad $172.36 per lot $172.36 per lot No Change Summer Glen - Pulte $216.24 per lot $216.24 per lot No Change Dublin Greene Tract 7084 single- family $136.13 per lot $136.13 per lot No Change Dublin Greene Tract 7149 multi-family $102.50 per unit $102.50 per unit No Change Dublin Greene Tract 7149 condominium/apartment $53.43 per unit $53.43 per unit No Change Commercial (including retail, office, and industrial uses, as well as apartment properties) $903.85 per acre $903.85 per acre No Change Street Lighting Maintenance Assessment District 1999-1 This District funds the electric energy, maintenance , and repair costs associated with street lighting that has been installed in the Dublin Ranch area and Tracts 7067, 7586, 8024, 8073, and 8074. The City Council approved formation of th is District on June 1, 1999, with the initial assessment in the 1999-00 tax year. The District also includes a capital improvement fund (CIF) reserve set aside to pay for improvement projects outside the normal operations and maintenance costs. The CIF is used to paint a portion of the decorative street light poles within the District. In addition to pole painting, it is planned that in future years , the CIF will be used to complete a project to convert the existing decorative lights to more energy efficient LED lights. The assessment methodology in the original Engineer’s Report for this District includes an escalation clause that allows for adjustments to the assessment according to the Consumer Price Index and the utility cost increases. These factors a re updated in the Engineer’s Report on an annual basis. The maximum assessment in the Engineer’s Report for Fiscal Year 2020-21 adjusted by the approved adjustment formula is $5 5.94 per single family residence and $307.67 per acre for commercial parcels. The City can levy less than the maximum based on reserve funds on hand and the budgeted costs Page 7 of 7 for District expenditures. The proposed assessment amount for Fiscal Year 2020-21 remains the same as Fiscal Year 2019-20, as shown below. Dublin Ranch Street Lighting Assessments (District 1999-1) Property Type Current Fiscal Year Proposed Fiscal Year 2020-21 Annual Change ($) Equivalent Dwelling Unit (EDU) $38.03 $38.03 No Change Commercial Per Acre $209.15 per acre $209.15 per acre No Change For the five assessment districts, Staff recommends that the City Council adopt the resolution approving the respective preliminary Engineer’s Reports and scheduling a public hearing for 7:00 p.m. on June 2, 2020, as the time and date for hearing comments on the proposed assessment. NOTICING REQUIREMENTS/PUBLIC OUTREACH: Following the City Council's approval of the Engineer's Reports, a public hearing for each street lighting maintenance assessment district and landscaping and lighting district will be scheduled as required. ATTACHMENTS: 1. Resolution Directing Preparation of Annual Engineer's Reports 2. Resolution to Approve Preliminary Engineer's Reports and Appoint a Time and Place of Hearing Protests 3. Preliminary Engineer's Report for Citywide Street Lighting Maintenance District 1983- 1 4. Preliminary Engineer's Report for Landscaping and Lighting Maintenance District 1983-2 5. Preliminary Engineer's Report for Landscaping and Lighting Maintenance District 1986-1 6. Preliminary Engineer's Report for Landscaping and Lighting Maintenance District 1997-1 7. Preliminary Engineer's Report for Street Lighting Maintenance District 1999 -1 RESOLUTION NO. XX - 20 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN * * * * * * * * * DIRECTING PREPARATION OF ANNUAL ENGINEER’S REPORT FOR CITY OF DUBLIN STREET LIGHTING MAINTENANCE DISTRICT 1983-1, LANDSCAPE AND LIGHTING DISTRICT 1983-2, LANDSCAPE AND LIGHTING DISTRICT 1986-1, LANDSCAPE AND LIGHTING DISTRICT 1997-1, AND STREET LIGHTING MAINTENANCE DISTRICT 1999-1 WHEREAS, on August 2, 1983, by its Resolution No. 38-83, the City Council ordered the formation of and levied the first assessment within the City of Dublin Street Lighting Maintenance Assessment District (“the District”) pursuant to the provisions of the Landscaping and Lighting Act of 1972 (commencing at Section 22500 of the California Streets and Highways Code) (hereinafter, “the Act”); and WHEREAS, on January 23, 1984, by its Resolution No. 11-84, the City Council initiated proceedings, and by Resolution No. 10-84, ordered the formation of City of Dublin Landscaping and Lighting Maintenance Assessment District No. 83 -2 (“the District”) pursuant to the provisions of the Landscaping and Lighting Act of 1972 (commencing at Section 22500 of the California Streets and Highways Code) (hereinafter, “the Act”); and WHEREAS, on November 10, 1986, by its Resolution No. 128-86, the City Council initiated proceedings, and by Resolution No. 129-86, ordered the formation of City of Dublin Landscaping and Lighting Maintenance Assessment District No. 86-1 (“the District”) pursuant to the provisions of the Landscaping and Lighting Act of 1972 (commencing at Section 22500 of the California Streets and Highways Code) (hereinafter, “the Act”); and WHEREAS, on July 23, 1996, by its Resolution No. 94-96, the City Council initiated proceedings, and by Resolution No. 115-96, ordered the formation of City of Dublin Landscaping and Lighting Maintenance Assessment District No. 97-1 (“the District”) pursuant to the provisions of the Landscaping and Lighting Act of 1972 (commencing at Sect ion 22500 of the California Streets and Highways Code) (hereinafter, “the Act”); and WHEREAS, on March 16, 1999, by its Resolution No. 37-99, the City Council initiated proceedings, and by Resolution No. 153-99, ordered the formation of City of Dublin Street Lighting Maintenance Assessment District No. 99-1 (“the District”) pursuant to the provisions of the Landscaping and Lighting Act of 1972 (commencing at Section 22500 of the California Streets and Highways Code) (hereinafter, “the Act”); and WHEREAS, Section 22620 et seq of the Act provides for the levy of annual assessments after formation of the District. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin hereby designates the City Engineer, or their designee, as Engineer for purposes of preparing and filing with the Clerk written reports in accordance with Section 22565 et seq of the Act; said Engineer is hereby directed to apportion said assessments in accordance to the benefits received from said improvements by the lots, pieces, and parcels of land within each District, and said Engineer is hereby directed to accomplish such preparation and filing forthwith. PASSED, APPROVED AND ADOPTED this 19th day of May, 2020, by the following vote: AYES: NOES: ABSENT: ABSTAIN: ________________________________________ Mayor ATTEST: __________________________________ City Clerk RESOLUTION NO. XX-20 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN * * * * * * * * * APPROVING THE PRELIMINARY ENGINEER'S REPORTS AND APPOINTING TIME AND PLACE FOR HEARING PROTESTS FOR STREET LIGHTING MAINTENACE DISTRICT 1983-1, LANDSCAPE AND LIGHTING DISTRICT 1983-2, LANDSCAPE AND LIGHTING DISTRICT 1986-1, LANDSCAPE AND LIGHTING DISTRICT 1997-1, AND STREET LIGHTING MAINTENANCE DISTRICT 1999-1 WHEREAS, by its Resolution, directing preparation of annual reports for City of Dublin Street Lighting Maintenance Districts and Landscape and Lighting Districts (the "Districts"), the City Council designated the City Engineer, or their designee, 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 (the “Act”); and WHEREAS, said Engineer of Work has made and filed with the City Clerk preliminary reports in writing as called for in said Resolution and under and pursuant to said Act, which reports have been presented to this Council for consideration; and WHEREAS, the City Council has duly considered said reports and finds that each and every part of said reports is sufficient and that said reports neither require nor should be modified in any respect. NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED, PURSUANT TO CHAPTER 3 OF THE ACT, AS FOLLOWS Section 1: That the Engineer's estimate of the itemized and total costs and expenses of the acquisition of improvements and maintaining said improve ments and of the incidental expenses in connection therewith, as contained in sa id reports be, and each of them are hereby preliminarily approved and confirmed by the City Council. Section 2: That the diagrams showing the assessment districts, description of the improvements to be acquired and maintained, and the boundaries and dimensions o f the respective lots and parcels of land within said Districts, as contained in said reports be, and it is hereby preliminarily approved and confirmed by the City Council. Section 3: That the assessment of the total amount of the cost and expenses of the pr oposed maintenance of said improvements upon the several lots and parcels of land in said District s in proportion to the estimated benefits to be received by such lots and parcels, respectively, from said maintenance, and of the expenses incidental thereto , as contained in said reports be, and they are hereby preliminarily approved and confirmed by the City Council. Section 4: 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 annu al costs of the improvements. The City Council finds that the public’s best interest requires such levy and collection. Section 5: The boundaries of the Districts are described as the boundaries previously defined in the formation documents of the original Districts, within the boundaries of the City of Dublin, within the County of Alameda, State of California. Section 6: The improvements within the Districts may include, operation, maintenance, acquisition and servicing of street lighting, landscaping, and appurtenant facilities within the boundaries of the Districts. Services provided include all necessary service, operations, administration and maintenance required to keep the improvements in a sat isfactory operating condition. Section 7: For Fiscal Year 2020-2021, the proposed assessments are outlined in the Engineer’s Reports which details any changes or increases in the annual assessment. Section 8: The City Council hereby declares its intention to conduct a Public Hearing annually concerning the levy of assessments for the Districts in accordance with Chapter 3, Section 22626 of the Act. Section 9: The City Clerk is hereby directed to give notice of said hearing to all property owners in the Districts by causing the publishing of this Resolution once a week in a local newspaper published 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 Cit y Council for the posting of notices. Any interested person may file a written protest with the City Clerk prior to the conclusion of th e 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 hea r and be heard. Section 10: Notice is hereby given that a Public Hearing on Street Lighting Maintenance District 1983-1, Landscape and Lighting District 1983-2, Landscape and Lighting District 1986- 1, Landscape and Lighting District 1997-1, and Street Lighting Maintenance District 1999-1, and these matters will be held by the City Council on Tuesday, June 2, 2020, at 7:00 p.m. or as soon thereafter as feasible in the City of Dublin City Council Chambers, 100 Civic Plaza, Dublin, California or at another City facility, telephonic, or electronic place, if such meeting is held pursuant to the authority granted by Executive Order N -29-20, to hear protests or objections to the levy of assessments for the Districts. Section 11 The City Clerk is hereby authorized and directed to give notice of such hearing as provided by law. PASSED, APPROVED AND ADOPTED this 19th day of May, 2020, by the following vote: AYES: NOES: ABSENT: ABSTAIN: ______________________________ ATTEST: Mayor _________________________________ City Clerk Prepared by: Francisco & Associates, Inc. 231 Market Place, Suite 543 San Ramon, CA 94583 (925) 867-3400 Fiscal Year 2020-21 Preliminary Engineer’s Report May 19, 2020 City of Dublin Street Lighting Maintenance District No. 1983-1 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 TABLE OF CONTENTS i Francisco & Associates, Inc. Table of Contents Page No. Certificate .................................................................................................................... ii Section I - Introduction ............................................................................................. 1 Section II – Engineer’s Report ................................................................................ 3 Part A – Plans and Specifications ............................................................. 5 Part B – Estimate of Cost ........................................................................... 7 Part C – Assessment District Diagram .................................................. 12 Part D – Method of Apportionment of Assessments ........................ 14 Part E - Assessment Roll ........................................................................... 18 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 CERTIFICATE ii Francisco & Associates, Inc. ENGINEER'S REPORT CITY OF DUBLIN STREET LIGHTING MAINTENANCE DISTRICT NO. 1983-1 FISCAL YEAR 2020-21 The undersigned, acting on behalf of Francisco & Associates, Inc. respectfully submits the enclosed Engineer's Report as directed by the Dublin City Council pursuant to the provisions of Article XIIID, Section 4 of the California Constitution, provisions of the Landscaping and Lighting Act of 1972 and Section 22500 et al of the California Streets and Highways Code. The undersigned certifies that he is a Professional Engineer, registered in the State of California. Dated: April 23, 2020 By: Eduardo Espinoza, P.E. RCE # 83709 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 INTRODUCTION 1 Francisco & Associates, Inc. SECTION I INTRODUCTION The City of Dublin (“City”) levies and collects special assessments on parcels within the City of Dublin Street Lighting Maintenance Assessment District No. 1983-1 (“District”) to maintain the public street lighting improvements. The District was initially formed in 1983 to provide a dedicated source of funding for the ongoing maintenance of street lighting improvements within the boundaries of the District. The assessments and method 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 as approved by the City Council at the time the District was formed. General Description of the District The District was created in 1983 to replace the County of Alameda Lighting Service Area within the City of Dublin and to fund the maintenance and servicing costs for the City’s street lighting system. In Fiscal Year 1995-96, the City of Dublin acquired the PG&E-owned streetlights within the District to reduce maintenance costs. The District includes all parcels that were within the County of Alameda Lighting Service Area which includes all parcels within the City except for Dublin Ranch; the Clifton Parc development in the western hills; Tracts 7067, 8024, 8073 and 8074; and the Jordan Ranch Development. A reduced copy of the Assessment Diagram showing the exterior boundaries of the District is provided in Part C of this Report. Compliance with the California Constitution Assessments are levied annually within the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and are compliant with the provisions of the California Constitution Article XIIID (“Article XIIID”), which was enacted with the passage of Proposition 218 in November 1996. Pursuant to Article XIIID Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4. Specifically, Article XIIID Section 5(a) exempted: “Any assessment imposed exclusively to finance the capital costs or maintenance and operation expenses for sidewalks, streets, sewers, water, flood control, drainage systems or vector control. Subsequent increases in such assessments shall be subject to the procedures and approval process set forth in Section 4.” The City has determined that the annual assessments originally established for the District were for the maintenance and operation of street lights within the public street rights-of-way. As such, pursuant to Article XIIID Section 5(a), the pre-existing assessment amount has been CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 INTRODUCTION 2 Francisco & Associates, Inc. exempted from the procedural requirements of Article XIIID Section 4 since the amount of the assessment has not increased since the passage of Proposition 218. Any future increase in the assessment rate or substantial changes in the services provided would require that the District be brought into compliance with all the requirements of Article XIIID and would require the approval of the property owners subject to the assessment based upon a mailed ballot which would be sent to each property owner. Summary of District A summary of the assessments to be levied for each property type are shown in the table below. Based upon the estimated expenditures, a transfer will be contributed to the Capital Improvement Fund Balance for Fiscal Years 2020-21 and 2021-22, which is also reflected in the projected fund balances. However, should expenditures continue to rise to a level that exceeds the annual assessment revenue, a transfer from the Operating Fund Balance will be required in that fiscal year. Should annual transfers be required to cover annual expenditures, the fund balance will be drawn upon and depleted in future years. Should this circumstance occur, this may require a significant reduction in service levels in future years so that expenditures match assessment revenues or the City will need to contribute to the District from other available funds or increase the current assessment rate by receiving approval by property owners within the District. Property Type Assessment Rate Single Family Residential (SFR)$19.34 per Parcel Condominium $19.34 per Parcel Duplex, Multi-Family Residential $38.68 per Parcel Triplex, Multi-Family Residential $58.02 per Parcel Fourplex, Multi-Family Residential $77.36 per Parcel Apartments, Multi -Family Residential $116.04 per Parcel Commercial/Industrial/Institutional $106.37 per Acre Vacant Commercial $53.18 per Acre Rural $9.67 per Parcel Exempt, Cemeteries, Common Open Space $0 per Parcel TABLE 1: ASSESSMENTS TO BE LEVIED Street Lighting Maintenance District No. 1983-1 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 ENGINEER’S REPORT 3 Francisco & Associates, Inc. SECTION II ENGINEER'S REPORT PREPARED PURSUANT TO THE PROVISIONS OF LANDSCAPING AND LIGHTING ACT OF 1972 SECTION 22500 THROUGH 22679 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE CITY OF DUBLIN STREET LIGHTING MAINTENANCE DISTRICT NO. 1983-1 FISCAL YEAR 2020-21 Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500), and in accordance with the Resolution of Intention, adopted by the City Council of the City of Dublin on May 19, 2020, I, Eduardo Espinoza, the duly appointed Engineer of Work, Assessment Engineer for the City of Dublin Street Lighting Maintenance District No. 1983-1 (the “District”) submit the following Report, consisting of Section I (Introduction), and this, Section II (Engineer’s Report), which consists of five (5) parts as follows: PART A: PLANS AND SPECIFICATIONS This part describes the improvements maintained by the District. Plans and specifications for the improvements are on file in the Office of the Director of Public Works of the City of Dublin and are incorporated herein by reference. PART B: ESTIMATE OF COST This part contains an estimate of the cost of the proposed improvements to be maintained for Fiscal Year 2020-21, including incidental costs and expenses in connection therewith. The estimate is attached hereto and is on file in the Office of the Director of Public Works of the City of Dublin. PART C: ASSESSMENT DISTRICT DIAGRAM This part incorporates a Diagram of the District showing the exterior boundaries of the District, the boundaries of any zones within the District and the lines and dimensions of each lot or parcel of land within the District. This Diagram has been prepared by the Engineer of Work and is on file in the Office of the Director of Public Works of the City of Dublin. The lines and dimension of each lot or parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year when this Report was prepared. The Assessor’s maps and records are incorporated by reference herein and made a part of this Report. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 ENGINEER’S REPORT 4 Francisco & Associates, Inc. PART D: METHOD OF APPORTIONMENT OF ASSESSMENTS This part describes the method of apportionment of assessments, based upon each parcel’s land use classification within the District in proportion to the estimated special benefits to be received. PART E: ASSESSMENT ROLL This part contains an assessment of the estimated cost of the improvements apportioned to each benefited parcel of land within the District. The Assessment Roll is filed in the Office of the City Clerk of the City of Dublin and is incorporated in this Report. The list is keyed to the records of the Alameda County Assessor, which are incorporated herein by reference. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 PLANS AND SPECIFICATIONS 5 Francisco & Associates, Inc. PART A PLANS AND SPECIFICATIONS The District provides for the continued installation, maintenance and servicing of street lighting improvements within the public right-of-way which provide special benefit to parcels and properties within the District. As generally defined in the 1972 Act, maintenance and servicing of the street lighting improvements may include one or any combination of the following: 1) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals. 2) 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. 3) 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; 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) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti; d) Electric current or energy, gas, or other agent for the lighting or operation of any other improvements. 4) 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 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. 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. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 PLANS AND SPECIFICATIONS 6 Francisco & Associates, Inc. "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. Drawings showing the specific locations of the improvements are on file in the City’s Public Works Department and are made a part of this report by reference. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 ESTIMATE OF COSTS 7 Francisco & Associates, Inc. PART B ESTIMATE OF COSTS All public streetlights and other eligible improvements within the District are maintained and serviced on a regular basis, using assessment revenues. Since the assessment rate cannot be increased, due to the passage of Proposition 218 in 1996, assessment revenues have not always been sufficient to fund 100% of the annual operations and maintenance costs of street lighting in past years. In years where the revenues were less than the costs to maintain the District improvements, the District transferred funds from the District’s existing fund balances to fund the shortfall in assessment revenues. Although the District has seen an increase in revenue because of new development, the increases in costs have increased much more quickly than the increase in assessment revenue because of growth. The proposed cost estimate for the District is shown in Table 2. This includes an estimate of the costs of utilities, operations, services, administration and maintenance associated with the improvements, including all labor, personnel, equipment, materials and administrative expenses for the next two (2) fiscal years. The summary also shows the estimated fund balance, and the projected contribution/(transfer) that will be required from the fund balance based upon the estimated expenditures and assessment revenue. Projected cost estimates are also shown for two (2) fiscal years. The following describes the general services and costs shown in the cost estimate. District Costs Operating Supplies – The cost of supplies for 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 both large scheduled and unscheduled, but necessary 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 the relative number of streetlights within the District. Utilities Electricity – The cost of street light electrical energy use, including miscellaneous utility charges. Improvements (Not Building) – The cost of improvements (not building) includes costs associated with the maintenance, construction, and rehabilitation of authorized improvements. Miscellaneous Expenses – Costs that cannot easily be categorized into any of the other District Costs defined above. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 ESTIMATE OF COSTS 8 Francisco & Associates, Inc. Legal Notices – The cost of legal notices includes costs associated with preparation and publishing of any, and all required legal notices associated with the District. District Administration – The costs of contracting with professionals to provide services specific to the annual 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 public works administration includes costs derived by the City’s Public Works Department or other department in relation to the administration and management of the District. County per Assessment Collection Fee – The cost to the District for the County to collect assessments on the annual secured property tax bills. Alameda County charges 1.7% of the total amount levied. Miscellaneous Costs and Collections/(Credits) Applied to Levy 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 cost estimate item represent transfers from the Reserve Fund that reduces the Balance to Levy. Maintaining a fully funded Operating 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 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 cost estimate 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 annual fund Reserve Collection/(Transfer) and Capital Improvement Fund Collection/(Transfer) are shown under the Fund Balance Information section of the Cost Estimate. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 ESTIMATE OF COSTS 9 Francisco & Associates, Inc. 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 District (Direct and Administration) Costs, Reserve Fund Contributions or Transfers, Contributions from Other Revenue Sources, and the Contribution Replenishment (if any). Only those costs related to the improvements identified as conferring special benefits to property within the District are levied and collected on the tax roll. The following page shows the cost estimates for Fiscal Year 2020-21 and 2021-22. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 ESTIMATE OF COSTS    10 Francisco & Associates, Inc. FY 2020-21 Cost Estimate Projected FY 2021-22 Cost Estimate DISTRICT REVENUES Total District Revenues1 325,044$ 323,185$ DISTRICT COSTS Operating Supplies 1,000$ 1,000$ Contract with Alameda County 45,400$ 46,900$ California Street Light Association 900$ 900$ Utilities - Electricity 162,000$ 168,780$ Improvements (Not Building) -$ -$ Miscellaneous -$ -$ Legal Notices 525$ 550$ District Administration 5,900$ 6,050$ Public Works Administration -$ -$ County per Assessment Collection Fee 5,700$ 5,850$ Total District Costs 221,425$ 230,030$ MISCELLANEOUS COSTS AND COLLECTIONS/(CREDITS) APPLIED TO LEVY Reserve Collection/(Transfer) -$ -$ Capital Improvement Fund Collection/(Transfer) 103,619$ 93,155$ Total Miscellaneous Costs and Collections/(Credits) Applied to Levy 103,619$ 93,155$ Balance to Levy 315,105$ 315,105$ Variance Between Estimated Assessment Revenues and Balance to Levy -$ -$ Total Assessment Revenue at Maximum Rate 315,105$ 315,105$ Variance above/(below) Maximum Assessment Revenue -$ -$ FUND BALANCE INFORMATION Beginning Operating Reserve Fund Balance (est. 7/1/2020 and 7/1/2021) 110,713$ 110,713$ Reserve Fund Adjustments -$ -$ Transfer From/(To) Capital Improvement Fund -$ 4,303$ Prior/Penalties/Public Damage -$ -$ Interest -$ -$ Ending Operating Reserve Fund Balance (est. 6/30/2021 and 6/30/22) 110,713$ 115,015$ Beginning CIF Balance (est. 7/1/20 and 7/1/21) 368,941$ 472,560$ CIF Adjustment 103,619$ 93,155$ Transfer From/(To) Reserve Fund -$ (4,303)$ Prior/Penalties/Public Damage -$ -$ Interest -$ -$ Ending CIF Balance (est. 6/30/21 and 6/30/22) 472,560$ 561,412$ 1Total District Revenues includes the estimated assessment revenues for each fiscal year and contributions from other revenue sources such as interest earnings, etc. Table 2: City of Dublin Street Lighting Maintenance District No. 1983-1 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 ESTIMATE OF COSTS 11 Francisco & Associates, Inc. Capital Improvement Projects In addition to collecting funds annually for maintenance, funds are also allowed to be collected for capital improvement projects. Capital improvement projects generally include the repair and replacement of public improvements authorized to be maintained by the District. These funds are collected and often accumulated in a separate fund and are not considered to be a part of the regular maintenance of the improvements. Following is a list of capital improvement projects the City plans to address utilizing District funds in the upcoming fiscal years and thereafter as funds allow. San Ramon Trail Improvements: The City has identified street lighting improvements needed along the San Ramon Trail. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 ASSESSMENT DIAGRAM 12 Francisco & Associates, Inc. PART C ASSESSMENT DISTRICT DIAGRAM The boundaries of the District are shown herein. The lines and dimensions of each parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A reduced copy of the Assessment Diagram is shown on the following page. City of DublinLandscape and Lighting District No. 1983-1Assessment Diagram Prepared by Francisco & Associates, Inc. N:\Dublin\FY18-19\Diagrams\LLAD1983-1_Assessment Diagram (SA 04/20/2018) 3,250 0 3,250 6,5001,625 Feet Legend LLAD 1983-1 BoundaryCity Limit Parcel Lines Parcels within LLAD 1983-1 Dublin BlvdSan Ramon RdTassajaraRd CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 METHOD OF APPORTIONMENT 14 Francisco & Associates, Inc. PART D METHOD OF APPORTIONMENT OF ASSESSMENTS General The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value: “The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.” The formula used for calculating assessments in the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel. In addition, pursuant to Article XIIID Section 4: “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” Benefit Analysis Each of the improvements have been carefully reviewed by the City and the corresponding assessments have been proportionately spread to each parcel based on special benefits received from the improvements as determined at the time the District was established. General Benefits — 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 affect the properties within the District. Although the improvements include public areas, easements, right-of-way’s 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. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 METHOD OF APPORTIONMENT 15 Francisco & Associates, Inc. Special Benefits — The method of apportionment (method of assessment) outlined 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 as enhanced by the presence of public lighting near those properties. The special benefits conferred on property from street lighting and other public lighting facilities includes 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 aesthetic 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. All the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District. Non-Assessable Properties — Within the boundaries of the District, there are several types of properties that are considered to receive no special benefit from the District improvements and are therefore not assessed. These parcels include: 1) Publicly owned parcels that are reserved as public open space or are developed as City parks for active recreation and are maintained and serviced by the District; 2) Publicly owned wetland parcels; 3) Certain public utility parcels; 4) Privately owned open space parcels; and 5) Privately owned "sliver" parcels that have resulted from a lot line adjustment with an adjacent larger parcel. The adjacent larger parcels, of which these "sliver" parcels are a part, are assessed at the residential rate. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 METHOD OF APPORTIONMENT 16 Francisco & Associates, Inc. Assessment Methodology The special benefits received by each parcel within the District and each parcel’s proportional annual assessment are calculated based on a formula that utilizes Equivalent Dwelling Units. The Equivalent Dwelling Unit (EDU) method of apportionment establishes a proportional benefit relationship between the various parcels within the District and the improvements maintained by the District. The typical single family residential parcel is assigned 1.00 Equivalent Dwelling Unit (EDU) since it represented more than 73% of the total parcels within the District. EDU’s are assigned to the other land uses based upon the property’s development status, type of development (County of Alameda land use code) and property size as shown in the table below. Parcels determined to be vacant will be assessed at a reduced rate of 50%, by multiplying the parcel’s assigned EDU factor by 0.5 (or 50%). 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 units. Condominium Unit — (County land use 73) this land use identifies properties that are subdivided residential parcels that have more than one residential unit developed on the property. This land use is assigned 1.00 EDU per unit. Duplex, Multi-family Residential — (County land use 22) this land use identifies properties that are developed for multi-family residential use and are assigned a factor of 2.00 EDU per parcel. This land use classification includes double or duplex units. Triplex, Multi-family Residential — (County land use 23) this land use identifies properties that are developed for multi-family residential use and are assigned a factor of 3.00 EDU per parcel. This land use classification includes triplex units; or double or duplex units together with a single-family home. Property Type EDU Factor Single Family Residential (SFR)1.00 per Parcel Condominium 1.00 per Parcel Duplex, Multi-Family Residential 2.00 per Parcel Triplex, Multi-Family Residential 3.00 per Parcel Fourplex, Multi-Family Residential 4.00 per Parcel Apartments, Multi -Family Residential 6.00 per Parcel Commercial/Industrial/Institutional 5.50 per Acre Vacant Commercial 2.75 per Acre Rural 0.50 per Parcel Exempt, Cemeteries, Common Open Space 0.00 per Parcel TABLE 3: ASSESSMENT METHODOLOGY Street Lighting Maintenance District No. 1983-1 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 METHOD OF APPORTIONMENT 17 Francisco & Associates, Inc. Fourplex, Multi-family Residential — (County land use 24) this land use identifies properties that are developed for multi-family 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, two doubles or duplexes, or a combination thereof. Apartment Complex, Multi-family Residential — (County land use 7x, except 73) This land use identifies properties that are developed for multi-family 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 for 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 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, or 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 6x, 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 government-owned property, low income housing (secured P.I.’s only), golf courses, private schools, churches, lodge-halls, clubhouses, and other institutional 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 the 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. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-1 FY 2020-21 ASSESSMENT ROLL 18 Francisco & Associates, Inc. PART E ASSESSMENT ROLL The proposed assessment and the amount of the assessment apportioned to each lot or parcel, as shown on the latest roll at the Assessor’s Office, are on file under separate cover with the City Clerk. Furthermore, the description of each lot or parcel is part of the records of the Assessor of the County of Alameda and those records are, by reference, made part of this report. The assessments shown will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel shown in the assessment roll for Fiscal Year 2020-21. 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. City of Dublin Landscape and Lighting District No. 1983-2 Prepared by: Francisco & Associates, Inc. 231 Market Place, Suite 543 San Ramon, CA 94583 (925) 867-3400 Fiscal Year 2020-21 Preliminary Engineer’s Report May 19, 2020 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 TABLE OF CONTENTS  i Francisco & Associates, Inc.   Table of Contents   Page No. Certificate .................................................................................................................... ii Section I - Introduction ............................................................................................. 1 Section II – Engineer’s Report ................................................................................ 3 Part A – Plans and Specifications ............................................................. 5 Part B – Estimate of Cost ........................................................................... 7 Part C – Assessment District Diagram .................................................. 11 Part D – Method of Apportionment of Assessments ......................... 13 Part E - Assessment Roll ........................................................................... 17       CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 CERTIFICATE  ii Francisco & Associates, Inc.     ENGINEER'S REPORT CITY OF DUBLIN LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 1983-2 FISCAL YEAR 2020-21       The undersigned, acting on behalf of Francisco & Associates, Inc. respectfully submits the enclosed Engineer's Report as directed by the Dublin City Council pursuant to the provisions of Article XIIID, Section 4 of the California Constitution, provisions of the Landscaping and Lighting Act of 1972 and Section 22500 et al of the California Streets and Highways Code. The undersigned certifies that he is a Professional Engineer, registered in the State of California. Dated: April 23, 2020 By: Eduardo Espinoza, P.E. RCE # 83709 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 INTRODUCTION  1 Francisco & Associates, Inc. SECTION I INTRODUCTION The City of Dublin (“City”) levies and collects special assessments on parcels within the City of Dublin Landscape and Lighting Assessment District No. 1983-2 (“District”) to maintain the landscaping and irrigation improvements within the District. 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 as approved by the City Council at the time the District was formed. General Description of the District The District was initially formed in 1983 to provide a dedicated source of funding for the on-going maintenance of street landscaping within Tract 4719. The District originally included the maintenance of Stagecoach Park and the landscaping along Stagecoach Road north of the City Limit; however, those improvements are no longer funded by the District. Currently, the District includes only the roadway landscaping along Stagecoach Road and on the "interior slopes" (Coral Way and Agate Way) within the Dublin Hills Estates development. The maintenance cost of 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. A reduced copy of the Assessment Diagram showing the exterior boundaries of the District is provided in Part C of this Report. Compliance with the California Constitution Assessments are levied annually within the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and are in compliance with the provisions of the California Constitution Article XIIID (“Article XIIID”), which was enacted with the passage of Proposition 218 in November 1996. Pursuant to Article XIIID Section 5, certain existing assessments were exempt from the substantive and procedural requirements of Article XIIID Section 4. Specifically, Article XIIID Section 5(a) exempted: “Any assessment imposed exclusively to finance the capital costs or maintenance and operation expenses for sidewalks, streets, sewers, water, flood control, drainage systems or vector control. Subsequent increases in such assessments shall be subject to the procedures and approval process set forth in Section 4.” The City has determined that the annual assessments originally established for the District were for the maintenance and operation of landscaping within the public street rights-of-way or public easements. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 INTRODUCTION  2 Francisco & Associates, Inc. However, in 2003/2004, the City conducted a public hearing that included a mailed ballot to all the property owners in this District proposing an increased assessment to maintain and replace certain landscaping improvements. In accordance with the requirements of Proposition 218 the property owners approved a 10% increase in assessment rates, and the addition of 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. Any future increase in the assessment rate more than the maximum allowable rate or substantial changes in the services provided would require the approval of the property owners subject to the assessment based upon a mailed ballot which would be sent to each property owner pursuant to the provisions of the California Constitution Article XIIID.   Summary of District   A summary of the assessments to be levied in Fiscal Year 2020-21 for each property type is shown in the table below.     Property Type Assessment Rate Single Family Residential (SFR)$409.40 per Parcel Multi Family Residential (MFR) $69.25 per Parcel/Unit Exempt, Cemeteries, Common Open Space $0.00 per Parcel TABLE 1: SUMMARY OF PROPOSED ASSESSMENTS Landscape & Lighting District No. 1983-2 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 ENGINEER’S REPORT  3 Francisco & Associates, Inc. SECTION II ENGINEER'S REPORT PREPARED PURSUANT TO THE PROVISIONS OF LANDSCAPING AND LIGHTING ACT OF 1972 SECTION 22500 THROUGH 22679 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT NO. 1983-2 FISCAL YEAR 2020-21 Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500), and in accordance with the Resolution of Intention, adopted by the City Council of the City of Dublin on May 19, 2020, I, Eduardo Espinoza, the duly appointed Engineer of Work, Assessment Engineer for the City of Dublin Landscape and Lighting District No. 1983-2 (the “District”) submit the following Report, consisting of Section I (Introduction), and this, Section II, which consists of five (5) parts as follows: PART A: PLANS AND SPECIFICATIONS This part describes the improvements maintained by the District. Plans and specifications for the improvements are on file in the Office of the Director of Public Works of the City of Dublin and are incorporated herein by reference. PART B: ESTIMATE OF COST This part contains an estimate of the cost of the proposed improvements to be maintained for Fiscal Year 2020-21, including incidental costs and expenses in connection therewith. The estimate is attached hereto and is on file in the Office of the Director of Public Works of the City of Dublin. PART C: ASSESSMENT DISTRICT DIAGRAM This part incorporates a Diagram of the District showing the exterior boundaries of the District, the boundaries of any zones within the District and the lines and dimensions of each lot or parcel of land within the District. This Diagram has been prepared by the Engineer of Work and is on file in the Office of the Director of Public Works of the City of Dublin. The lines and dimension of each lot or parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year when this Report was prepared. The Assessor’s maps and records are incorporated by reference herein and made a part of this Report. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 ENGINEER’S REPORT  4 Francisco & Associates, Inc. PART D: METHOD OF APPORTIONMENT OF ASSESSMENTS This part describes the method of apportionment of assessments, based upon each parcel’s land use classification within the District in proportion to the estimated special benefits to be received. PART E: ASSESSMENT ROLL This part contains an assessment of the estimated cost of the improvements apportioned to each benefited parcel of land within the District. The Assessment Roll is filed in the Office of the City Clerk of the City of Dublin and is incorporated in this Report. The list is keyed to the records of the Alameda County Assessor, which are incorporated herein by reference. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 PLANS AND SPECIFICATIONS  5 Francisco & Associates, Inc. PART A PLANS AND SPECIFICATIONS The District provides for the continued maintenance and servicing of the landscaping and irrigation improvements within the public right-of-way and public easement along Stagecoach Road between the limits of Amador Valley Boulevard and the northerly City Limit. In addition, the District also provides for the maintenance of the slopes, including landscaping and irrigation, within the public right-of-way for the slope areas along the rear of Lots 80 through 86, and 37 through 48 within Tract 4719. As generally defined in the 1972 Act, maintenance and servicing of the improvements may include one or any combination of the following: 1) The installation or planting of landscaping. The installation or construction of statuary, fountains, and other ornamental structures and facilities. 2) 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. 3) 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; b. Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, 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. 4) 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. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 PLANS AND SPECIFICATIONS  6 Francisco & Associates, Inc. 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. Drawings showing the specific locations of the improvements are on file in the City’s Public Works Department and are made a part of this report by reference.   CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 ESTIMATE OF COSTS  7 Francisco & Associates, Inc. PART B ESTIMATE OF COSTS All landscape and other eligible improvements within the District are maintained and serviced on a regular basis. The proposed cost estimate for the District is shown on a following page herein. This includes an estimate of the costs of utilities, operations, services, administration and maintenance associated with the improvements, including all labor, personnel, equipment, materials and administrative expenses. The summary also shows the estimated fund balance, and the projected contribution/ (transfer) based upon the estimated expenditures and assessment revenue. Projected cost estimates are also shown for the next two (2) fiscal years. The following describes the general services and costs shown in the cost estimate. District Costs Maintenance Landscape – The cost of maintenance and repair of the landscaping and open space areas within the District. 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 District Costs defined above. Legal Notices – The cost of legal notices includes costs associated with preparation and publishing of any, and all required legal notices associated with the District. District Administration – The costs of contracting with professionals to provide services specific to the annual 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 public works administration includes costs derived by the City’s Public Works Department or other department in relation to the administration and management of the District. County per Assessment Collection Fee – The cost to the District for the County to collect assessments on the annual secured property tax bills. Alameda County charges 1.7% of the total levy amount. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 ESTIMATE OF COSTS  8 Francisco & Associates, Inc. Miscellaneous Costs and Collections/(Credits) Applied to Levy 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 cost estimate item represent transfers from the Reserve Fund that reduces the Balance to Levy. Maintaining a fully funded Operating 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 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 cost estimate 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 cost estimate. 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 District (Direct and Administration) Costs, Reserve Fund Contributions or Transfers, Contributions from Other Revenue Sources, and the Contribution Replenishment (if any). Only those costs related to the improvements identified as conferring special benefits to property within the District are levied and collected on the tax roll. The following page shows the cost estimates for Fiscal Year 2020-21 and 2021-22. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 ESTIMATE OF COSTS  9 Francisco & Associates, Inc.   FY 2020-21 Cost Estimate Projected FY 2021-22 Cost Estimate DISTRICT REVENUES Total District Revenues1 106,586$ 107,482$ DISTRICT COSTS Maintenance - Landscape (MCE Base Amount) 20,000$ 21,000$ Maintenance - Landscape (MCA Additional) 3,101$ 3,167$ Utilities - Water 35,520$ 36,960$ Utilities - Electricity 1,500$ 1,560$ Miscellaneous Expenses -$ -$ Legal Notices 525$ 550$ District Administration 3,000$ 3,100$ Public Works Administration -$ -$ County per Assessment Collection Fee 1,750$ 1,800$ Total District Costs 65,396$ 68,137$ MISCELLANEOUS COSTS AND COLLECTIONS/(CREDITS) APPLIED TO LEVY Reserve Collection/(Transfer) -$ -$ Capital Improvement Fund (CIF) Collection/(Transfer) 41,190$ 39,345$ Total Miscellaneous Costs and Collections/(Credits) Applied to Levy 41,190$ 39,345$ Balance to Levy 99,700$ 101,694$ Variance Between Estimated Assessment Revenues and Balance to Levy -$ -$ Total Assessment Revenue at Maximum Rate2 114,374$ 116,661$ Variance above/(below) Maximum Assessment Revenue (14,674)$ (14,967)$ FUND BALANCE INFORMATION Beginning Operating Reserve Fund Balance (est. 7/1/20 and 7/1/21) 32,698$ 32,698$ Reserve Fund Adjustments -$ -$ Transfer From/(To) Capital Improvement Fund -$ 1,371$ Prior/Penalties/Public Damage -$ - Interest -$ -$ Ending Operating Reserve Fund Balance (est. 6/30/21 and 6/30/22) 32,698$ 34,069$ Beginning CIF Balance (est. 7/1/20 and 7/1/21) 177,793$ 218,983$ CIF Adjustment 41,190$ 39,345$ Transfer From/(To) Reserve Fund -$ (1,371)$ Prior/Penalties/Public Damage -$ -$ Interest -$ -$ Ending CIF Balance (est. 6/30/21 and 6/30/22) 218,983$ 256,958$ 1Total District Revenues includes the estimated assessment revenues for each fiscal year and contributions from other revenue sources such as interest earnings, etc. 2The Maximum Assessment Revenue for Fiscal Year (FY) 2021/22 was estimated to be equal to the FY 2020/21 Maximum Assessment Revenues and escalated by 2%. Table 2: City of Dublin Landscape & Lighting District No. 1983-2 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 ESTIMATE OF COSTS  10 Francisco & Associates, Inc. Capital Improvement Projects In addition to collecting funds annually for maintenance, funds are also allowed to be collected for capital improvement projects. Capital improvement projects generally include the repair and replacement of public improvements authorized to be maintained by the District. These funds are collected and often accumulated in a separate fund and are not considered to be a part of the regular maintenance of the improvements. Following is a list of capital improvement projects the City plans to address utilizing District funds in the upcoming fiscal years and thereafter as funds allow. General Improvements: The City has identified the need for minor retaining wall repairs, additional irrigation and planting, as well as repairs to V-ditches, which fall outside the scope of the regular maintenance budget for the District. Repairs will be addressed based upon need and available fund balance in the upcoming two-year cycle.     CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 ASSESSMENT DIAGRAM  11 Francisco & Associates, Inc. PART C ASSESSMENT DISTRICT DIAGRAM The boundaries of the District are shown herein. The lines and dimensions of each parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A reduced copy of the Assessment Diagram is shown on the following page. City of DublinLandscape and Lighting District No. 1983-2Assessment Diagram Prepared by Francisco & Associates, Inc.St agecoach RdQ u artz Cir T urq u ois e St Coral WyTopaz CirJa d e Cir Amador Valley BlvdVillage PkwyIro n H orse R e gio n al Trail Legend LLAD 1983-2 BoundaryCity Limit Parcel Lines Parcels within LLAD 1983-2 0 700 1,400350 Feet N:\Dublin\FY18-19\Diagrams\LLAD1983-2_Assessment Diagram (SA 01/24/2018) CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 METHOD OF APPORTIONMENT  13 Francisco & Associates, Inc. PART D METHOD OF APPORTIONMENT OF ASSESSMENTS General The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value: “The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.” The formula used for calculating assessments in the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel. In addition, pursuant to Article XIIID Section 4: “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” Benefit Analysis Each of the improvements have been carefully reviewed by the City and the corresponding assessments have been proportionately spread to each parcel based on special benefits received from the improvements as determined at the time the District was established. General Benefits — 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 affect the properties within the District. Although the improvements include public areas, easements, rights-of-way 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. Special Benefits — 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 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 METHOD OF APPORTIONMENT  14 Francisco & Associates, Inc. improvements and the desirability of those properties enhanced by the presence of well-maintained landscaping near 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. 5) 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. 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 aesthetic 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. Non-Assessable Properties — Within the boundaries of the District, there are several types of properties that are considered to receive no special benefit from the District improvements and are therefore not assessed. These parcels include: 1) Publicly owned parcels that are reserved as public open space or are developed as City Parks for active recreation and are maintained and serviced by the District; 2) Publicly owned wetland parcels; 3) Certain public utility parcels; 4) Privately owned open space parcels; and 5) Privately owned "sliver" parcels that have resulted from a lot line adjustment with an adjacent larger parcel. The adjacent larger parcel, of which these "sliver" parcels are a part, are assessed at the residential rate. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 METHOD OF APPORTIONMENT  15 Francisco & Associates, Inc. Assessment Methodology The special benefits received by each parcel within the District and each parcel’s proportional annual assessment are calculated as follows:  Sixty-one and six tenths percent (61.6%) spread equally to the 150 single family homes of Dublin Estates; and  Thirty-eight and four tenths percent (38.4%) spread equally among the 553 apartments/condos of Amador Lakes Complex. Maximum Assessment Rate It is recognized that the cost of maintaining the District improvements increases slightly every year because of inflation. In Fiscal Year 2003-04, the property owners approved a formula for increasing assessments for each future fiscal year to offset increases in costs due to inflation. The maximum assessment amount for each property type shall be increased each fiscal year in an amount equal to the annual percentage increase of the local San Francisco-Oakland-San Jose Area Consumer Price Index (“Index”) for “All Urban Wage Earners and Clerical Workers” which is applied to all costs except utilities (water and electricity), plus the actual percentage increase in utility costs (collectively, “Annual Escalation Factor”). In order to implement the District’s Annual Escalation Factor annually, two rates were developed based on the cost estimate that was prepared at the time the property owners approved the annual escalator. The first rate (the “CPI Rate”) was created to encompass the annual District cost increases except for utilities. The second rate (the “Utility Rate”) was created to encompass the annual utility cost increases. The Index is to be applied annually to the prior year’s maximum CPI Rate for each property type to pay for all costs except utilities. The maximum Utility Rate was established to pay for all utility costs for each property type and is to be increased annually by the percentage change in the budgeted amount for utilities as shown in the District’s annual fiscal year Engineer’s Reports. The increase in utility costs shall be calculated by taking the upcoming fiscal year’s budgeted amount for utilities and subtracting the District’s previous highest yearly budgeted amount for utilities. This difference is used to calculate the annual increase in the Utility Rate for each property type. The combination of the maximum CPI Rate and maximum Utility Rate (collectively, “Maximum Assessment Rate”) shall equal the Maximum Assessment Rate for the upcoming fiscal year. Please see Table 3 for details regarding the Maximum Assessment Rate for Fiscal Year 2020-21. The timing of the annual percentage increase of the Index was changed beginning in 2018 and for each year thereafter for administrative purposes, to ensure the City is allowed the time necessary to have all annual documents prepared and approved by the City Council by June of each year, and to meet both County submittal and statutory requirements. Each fiscal year, the City shall identify the annual percentage difference in the Index between the most recent calendar year and that of the prior calendar year; more specifically, the annual percentage change used to escalate the prior year’s assessment rates for Fiscal Year 2020-21 was determined based on the difference using the annual amount for calendar years 2019 and 2018. 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 index as approved by the City Council for determining CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 METHOD OF APPORTIONMENT  16 Francisco & Associates, Inc. fluctuations in the cost of living. The following table shows the Maximum Assessment Rates allowable for Fiscal Year 2020-21. If the City Council determines that an inflation adjustment is not required for a given fiscal year, the City Council may authorize the ensuing fiscal year’s assessment without applying the adjustment formula to the amount levied. If the cost estimate and assessments for the 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. CPI for 2018 Calendar Year1 279.572 CPI for 2019 Calendar Year1 288.192 % Change in CPI - Increase 3.083% FY 2019/20 Maximum Rate per SFR - CPI Rate $308.17 FY 2019/20 Maximum Rate per MFR - CPI Rate $52.11 FY 2020/21 Maximum Rate per SFR - CPI Rate $317.67 FY 2020/21 Maximum Rate per MFR - CPI Rate $53.72 Prior Year Maximum Utility Budget2 $35,591 Utility Budget for FY 2020/21 $37,020 % Change in Utilities Rate - Increase3 4.02% FY 2019/20 Maximum Rate per SFR - Utility Rate $146.16 FY 2019/20 Maximum Rate per MFR - Utility Rate $24.71 FY 2020/21 Maximum Rate per SFR - Utility Rate $152.03 FY 2020/21 Maximum Rate per MFR - Utility Rate $25.71 FY 2019/20 Maximum Assessment Rate per SFR $454.33 FY 2019/20 Maximum Assessment Rate per MFR $76.82 FY 2020/21 Maximum Assessment Rate per SFR4 $469.70 FY 2020/21 Maximum Assessment Rate per MFR4 $79.42 1 CPI is based off of the All Urban Wage Earners and Clerical Workers. 2 The FY 2019/20 Budget Amount for Utilities was the previous highest amount budgeted for utility costs. 3 Equals the % difference between the FY 2019/20 and FY 2020/21 Maximum Utility Rate. If the Utility Budget does not increase, no increase will be realized. 4 Equals the FY 2020/21 Maximum CPI Rate + Maximum Utility Rate. TABLE 3: MAXIMUM ASSESSMENT RATE Landscape & Lighting District No. 1983-2 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 FY 2020-21 ASSESSMENT ROLL  17 Francisco & Associates, Inc. PART E ASSESSMENT ROLL The proposed assessment and the amount of the assessment apportioned to each lot or parcel, as shown on the latest roll at the Assessor’s Office, are on file under separate cover with the City Clerk. Furthermore, the description of each lot or parcel is part of the records of the Assessor of the County of Alameda and those records are, by reference, made part of this report. The assessments shown will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel shown in the assessment roll for Fiscal Year 2020-21. 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. Prepared by: Francisco & Associates, Inc. 231 Market Place, Suite 543 San Ramon, CA 94583 (925) 867-3400 Fiscal Year 2020-21 Preliminary Engineer’s Report May 19, 2020 City of Dublin Landscape and Lighting District No. 1986-1 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 TABLE OF CONTENTS   i Francisco & Associates, Inc.   Table of Contents     Page No. Certificate .................................................................................................................... ii Section I - Introduction ............................................................................................. 1 Section II – Engineer’s Report ................................................................................ 3 Part A – Plans and Specifications ............................................................. 5 Part B – Estimate of Costs ......................................................................... 6 Part C – Assessment District Diagram .................................................. 10 Part D – Method of Apportionment of Assessments ......................... 12 Part E - Assessment Roll ........................................................................... 17                             CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 CERTIFICATE  ii Francisco & Associates, Inc.     ENGINEER'S REPORT CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT NO. 1986-1 FISCAL YEAR 2020-21       The undersigned, acting on behalf of Francisco & Associates, Inc. respectfully submits the enclosed Engineer's Report as directed by the Dublin City Council pursuant to the provisions of Article XIIID, Section 4 of the California Constitution, provisions of the Landscaping and Lighting Act of 1972 and Section 22500 et al of the California Streets and Highways Code. The undersigned certifies that he is a Professional Engineer, registered in the State of California. Dated: April 23, 2020 By: Eduardo Espinoza, P.E. RCE # 83709 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 INTRODUCTION   1 Francisco &Associates, Inc. SECTION I INTRODUCTION   The City of Dublin (“City”) levies and collects special assessments on parcels within Landscaping and Lighting District No. 1986-1 (“District”) to maintain the improvements within the Villages in the Willow Creek area. The assessments and method 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 as approved by the City Council at the time the District was formed.   General Description of the District   The District was initially formed in 1986 to provide a dedicated source of funding for the ongoing maintenance of landscaping, including fencing and sound walls, along the west side of Dougherty Road from Amador Valley Boulevard to the northerly City Limit, along Amador Valley Boulevard from Dougherty Road to Wildwood Road, along Wildwood Road and Fall Creek Road, and certain landscaped areas within the Ridgecreek single-family home development. Landscaping within the condominium and apartment developments is the responsibility of the homeowners' association(s) or property owner(s) for those individual developments. A reduced copy of the Assessment Diagram showing the exterior boundaries of the District is provided in Part C of this Report.   Compliance with the California Constitution   Assessments are levied annually within the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and are in compliance with the provisions of the California Constitution Article XIIID (“Article XIIID”), which was enacted with the passage of Proposition 218 in November 1996. In Fiscal Year 2001-02, the assessments in the District were increased by 54% with the approval of property owners in compliance with the requirements of Proposition 218. The increase in the assessment rate was required as the reserve funds had become depleted and could no longer be used to offset utility and maintenance cost increases. The property owners also approved an escalation clause for future years that allows the assessment to increase according to the annual percentage change of the Consumer Price Index and the utility cost to increase according to the actual cost of utilities. Any future increase in the assessment rate in excess of the maximum allowable rate or substantial changes in the services provided would require the approval of the property owners subject to the assessment based upon a mailed ballot which would be sent to each property owner.   CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 INTRODUCTION   2 Francisco &Associates, Inc. Summary of District   A summary of the assessments to be levied in Fiscal Year 2020-21 for each property type is shown in the table below.     Property Type EDU Factor Assessment Rate Single Family Residential (SFR) 1.00 per Parcel $204.59 per Parcel Multi Family Residential (MFR) 0.50 per Unit $102.30 per Unit Commercial 4.00 per Parcel $818.36 per Parcel Exempt, Cemeteries, Common Open Space 0.00 per Parcel $0.00 per Parcel TABLE 1: SUMMARY OF PROPOSED ASSESSMENTS Landscape & Lighting District No. 1986-1 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 ENGINEER’S REPORT   3 Francisco &Associates, Inc. SECTION II ENGINEER'S REPORT PREPARED PURSUANT TO THE PROVISIONS OF LANDSCAPING AND LIGHTING ACT OF 1972 SECTION 22500 THROUGH 22679 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT NO. 1986-1 FISCAL YEAR 2020-21 Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500), and in accordance with the Resolution of Intention, adopted by the City Council of the City of Dublin on May 19, 2020, I, Eduardo Espinoza, the duly appointed Engineer of Work, Assessment Engineer for the City of Dublin Landscape and Lighting District No. 1986-1 (the “District”) submit the following Report, consisting of Section I (Introduction), and this, Section II, which consists of five (5) parts as follows: PART A: PLANS AND SPECIFICATIONS This part describes the improvements maintained by the District. Plans and specifications for the improvements are on file in the Office of the Director of Public Works of the City of Dublin and are incorporated herein by reference. PART B: ESTIMATE OF COST This part contains an estimate of the cost of the proposed improvements to be maintained for Fiscal Year 2020-21, including incidental costs and expenses in connection therewith. The estimate is attached hereto and is on file in the Office of the Director of Public Works of the City of Dublin. PART C: ASSESSMENT DISTRICT DIAGRAM This part incorporates a Diagram of the District showing the exterior boundaries of the District, the boundaries of any zones within the District and the lines and dimensions of each lot or parcel of land within the District. This Diagram has been prepared by the Engineer of Work and is on file in the Office of the Director of Public Works of the City of Dublin. The lines and dimension of each lot or parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year when this Report was prepared. The Assessor’s maps and records are incorporated by reference herein and made a part of this Report. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 ENGINEER’S REPORT   4 Francisco &Associates, Inc. PART D: METHOD OF APPORTIONMENT OF ASSESSMENTS This part describes the method of apportionment of assessments, based upon each parcel’s land use classification within the District in proportion to the estimated special benefits to be received. PART E: ASSESSMENT ROLL This part contains an assessment of the estimated cost of the improvements apportioned to each benefited parcel of land within the District. The Assessment Roll is filed in the Office of the City Clerk of the City of Dublin and is incorporated in this Report. The list is keyed to the records of the Alameda County Assessor, which are incorporated herein by reference. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 PLANS AND SPECIFICATIONS   5 Francisco &Associates, Inc. PART A PLANS AND SPECIFICATIONS   The District provides for the continued maintenance and servicing of landscaping, including fencing and sound-walls within the public right-of-ways and within public easements within private streets, which provide special benefit to parcels and properties within the District. The specific improvements maintained by the District include: a. The median and roadside landscaping along the north side of Willow Creek Drive. b. Roadside landscaping along Shady Creek Drive within Lots 1, 2, 3, 4, 5, 6, 15, 16, 37, 38, and south of Lot 145, all within Tract 5511. c. Roadside landscaping, wall, fence, and pathway improvements along the west side of Dougherty Road, between Amador Valley Boulevard and the northerly City limit, and along the north side of Amador Valley Boulevard, between Dougherty Road and Wildwood Road. d. Roadside landscaping, fence, and pathway improvements on the west side of Wildwood Road. e. Roadside landscaping, fence, wall, and pathway improvements on the west side of Dougherty Road and the south side of Amador Valley Boulevard, adjacent to Lot 150. f. Roadside landscaping, fence, and pathway improvements on the west and north sides of Fall Creek Road. g. Roadside landscaping and emergency access surfacing at the north end of Crossridge Road within the street right-of-way. 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. Drawings showing the specific locations of the improvements are on file in the City’s Public Works Department and are made a part of this report by reference. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 ESTIMATE OF COSTS   6 Francisco &Associates, Inc. PART B ESTIMATE OF COSTS All landscaping and other eligible improvements within the District are maintained and serviced on a regular basis. The proposed cost estimate for the District is shown on a following page herein. This includes an estimate of the costs of utilities, operations, services, administration, and maintenance associated with the improvements, including all labor, personnel, equipment, materials, and administrative expenses. The summary also shows the estimated fund balance, and the projected contribution/(transfer) based upon the estimated expenditures and assessment revenue. Projected cost estimates are also shown for the next two (2) fiscal years. The following describes the general services and costs shown in the cost estimate. District Costs Maintenance Landscape – The cost of maintenance and repair of the landscaping and open space areas within the District. 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 and powering of irrigation systems within the District. Miscellaneous Expenses – Costs that cannot easily be categorized into any of the other District Costs defined above. Legal Notices – The cost of legal notices includes costs associated with preparation and publishing of any, and all required legal notices associated with the District. District Administration – The costs of contracting with professionals to provide services specific to the annual 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 public works administration includes costs derived by the City’s Public Works Department or other department in relation to the administration and management of the District. County per Assessment Collection Fee – The cost to the District for the County to collect assessments on the annual secured property tax bills. Alameda County charges 1.7% of the total levy amount. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 ESTIMATE OF COSTS   7 Francisco &Associates, Inc. Miscellaneous Costs and Collections/(Credits) Applied to Levy 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 cost estimate item represent transfers from the Reserve Fund that reduces the Balance to Levy. Maintaining a fully funded Operating 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 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 cost estimate 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 Cost Estimate. 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 District (Direct and Administration) Costs, Reserve Fund Contributions or Transfers, Contributions from Other Revenue Sources, and the Contribution Replenishment (if any). Only those costs related to the improvements identified as conferring special benefits to property within District are levied and collected on the tax roll. The following page shows the cost estimates for Fiscal Year 2020-21 and 2021-22. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 ESTIMATE OF COSTS   8 Francisco &Associates, Inc.    FY 2020-21 Cost Estimate Projected FY 2021-22 Cost Estimate DISTRICT REVENUES Total District Revenues1 144,851$ 145,253$ DISTRICT COSTS Maintenance - Landscape (MCE Base Amount) 55,031$ 57,158$ Maintenance - Landscape (MCA Additional) -$ -$ Utilities - Water 66,960$ 69,660$ Utilities - Electricity 2,160$ 2,244$ Miscellaneous Expenses -$ -$ Legal Notices 525$ 550$ District Administration 3,000$ 3,100$ Public Works Administration -$ -$ County per Assessment Collection Fee 2,750$ 2,800$ Total District Costs 130,426$ 135,512$ MISCELLANEOUS COSTS AND COLLECTIONS/(CREDITS) APPLIED TO LEVY Reserve Collection/(Transfer) -$ -$ Capital Improvement Fund (CIF) Collection/(Transfer) 14,425$ 9,741$ Total Miscellaneous Costs and Collections/(Credits) Applied to Levy 14,425$ 9,741$ Balance to Levy 133,293$ 135,959$ Variance Between Estimated Assessment Revenues and Balance to Levy -$ -$ Total Assessment Revenue at Maximum Rate2 188,186$ 191,949$ Variance above/(below) Maximum Assessment Revenue (54,893)$ (55,991)$ FUND BALANCE INFORMATION Beginning Operating Reserve Fund Balance (est. 7/1/20 and 7/1/21) 65,213$ 65,213$ Reserve Fund Adjustments -$ -$ Transfer From/(To) Capital Improvement Fund -$ 2,766$ Prior/Penalties/Public Damage -$ -$ Interest -$ -$ Ending Operating Reserve Fund Balance (est. 6/30/21 and 6/30/22) 65,213$ 67,979$ Beginning CIF Balance (est. 7/1/20 and 7/1/21) 350,382$ 364,807$ CIF Adjustment 14,425$ 9,741$ Transfer From/(To) Reserve Fund -$ (2,766)$ Prior/Penalties/Public Damage -$ -$ Interest -$ -$ Ending CIF Balance (est. 6/30/21 and 6/30/22) 364,807$ 371,781$ 1Total District Revenues includes the estimated assessment revenues for each fiscal year and contributions from other revenue sources such as interest earnings, etc. 2The Maximum Assessment Revenue for Fiscal Year (FY) 2021/22 was estimated to be equal to the FY 2020/21 Maximum Assessment Revenues and escalated by 2%. Table 2: City of Dublin Landscape & Lighting District No. 1986-1 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 ESTIMATE OF COSTS   9 Francisco &Associates, Inc. Capital Improvement Projects In addition to collecting funds annually for maintenance, funds are also allowed to be collected for capital improvement projects. Capital improvement projects generally include the repair and replacement of public improvements authorized to be maintained by the District. These funds are collected and often accumulated in a separate fund and are not considered to be a part of the regular maintenance of the improvements. Following is a list of capital improvement projects the City plans to address utilizing District funds in the upcoming fiscal year and thereafter. General Improvements: The City has identified the need for minor fence repairs, additional plantings, as well as sidewalk repairs, which fall outside of the regular maintenance budget for this District. Repairs will be addressed based upon need and available fund balance in the upcoming two-year cycle.       CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 ASSESSMENT DIAGRAM   10 Francisco &Associates, Inc. PART C ASSESSMENT DISTRICT DIAGRAM The boundaries of the District are shown herein. The lines and dimensions of each parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A reduced copy of the Assessment Diagram is shown on the following page. City of DublinLandscape and Lighting District No. 1986-1Assessment Diagram Prepared by Francisco & Associates, Inc. W illo w D r e e k D r DOugherty RdAmador Valley BlvdF a ll C re e k R d 0 650 1,300325 Feet N:\Dublin\FY18-19\Diagrams\LLAD1986-1_Assessment Diagram (SA 04/17/2018) Legend LLAD 1986-1 BoundaryCity Limit Parcel Lines Parcels within LLAD 1986-1 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 METHOD OF APPORTIONMENT   12 Francisco &Associates, Inc. PART D METHOD OF APPORTIONMENT OF ASSESSMENTS General The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value: “The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.” The formula used for calculating assessments in the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel. In addition, pursuant to Article XIIID Section 4: “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” Benefit Analysis Each of the improvements have been carefully reviewed by the City and the corresponding assessments have been proportionately spread to each parcel based on special benefits received from the improvements as determined at the time the District was established. General Benefits — 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 affect the properties within the District. Although the improvements include public areas, easements, rights-of-way 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. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 METHOD OF APPORTIONMENT   13 Francisco &Associates, Inc. Special Benefits — 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 is enhanced by the presence of well-maintained landscaping near 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. 5) 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. 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 aesthetic 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. Non-Assessable Properties — Within the boundaries of the District, there are several types of properties that are considered to receive no special benefit from the District improvements and are therefore not assessed. These parcels include: 1) Publicly owned parcels that are reserved as public open space or are developed as City parks for active recreation and are maintained and serviced by the District; 2) Publicly owned wetland parcels; 3) Certain public utility parcels; 4) Privately owned open space parcels; and 5) Privately owned "sliver" parcels that have resulted from a lot line adjustment with an adjacent larger parcel. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 METHOD OF APPORTIONMENT   14 Francisco &Associates, Inc. Assessment Methodology The special benefits received by each parcel within the District and each parcel’s proportional annual assessment are calculated on the basis of a formula that utilizes Equivalent Dwelling Units. The Equivalent Dwelling Unit (EDU) method of apportionment establishes a proportional benefit relationship between the various parcels within the District and the improvements maintained by the District. The typical single family residential parcel is assigned 1.00 EDU. EDU’s are assigned to the other land uses based upon the property’s development status, type of development (County of Alameda land use code) and property size as shown in the table below. 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 using EDUs. Multi-Family Residential — This land use identifies properties that are developed for multi-family use and are assigned a factor of 0.50 EDU per unit. Commercial — This land use identifies properties that are classified for commercial use and are assigned a factor of 4.00 EDU per parcel/lot. Common Open Space, Cemeteries & Other Exempt Property — This land use identifies properties that are exempt from assessment and are assigned 0.00 EDU. 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 Property Type EDU Factor Single Family Residential (SFR) 1.00 per Parcel Multi Family Residential (MFR) 0.50 per Unit Commercial 4.00 per Parcel Exempt, Cemeteries, Common Open Space 0.00 per Parcel TABLE 3: ASSESSMENT METHODOLOGY Landscape & Lighting District No. 1986-1 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 METHOD OF APPORTIONMENT   15 Francisco &Associates, Inc. Maximum Assessment Rate It is recognized that the cost of maintaining the District improvements increases slightly every year because of inflation. In Fiscal Year 2001-02, the property owners approved a formula for increasing assessments for each future fiscal year to offset increases in costs due to inflation. The maximum assessment amount for each property type shall be increased each fiscal year in an amount equal to the annual percentage increase of the local San Francisco-Oakland-San Jose Area Consumer Price Index (“Index”) for “All Urban Wage Earners and Clerical Workers” which is applied to all costs except utilities (water and electricity), plus the actual percentage increase in utility costs (collectively, “Annual Escalation Factor”). In order to implement the District’s Annual Escalation Factor annually, two rates were developed based on the cost estimate that was prepared at the time the property owners approved the annual escalator. The first rate (the “CPI Rate”) was created to encompass the annual District cost increases except for utilities. The second rate (the “Utility Rate”) was created to encompass the annual utility cost increases. The Index is to be applied annually to the prior year’s maximum CPI Rate for each property type to pay for all costs except utilities. The maximum Utility Rate was established to pay for all utility costs for each property type and is to be increased annually by the percentage change in the budgeted amount for utilities as shown in the District’s annual fiscal year Engineer’s Reports. The increase in utility costs shall be calculated by taking the upcoming fiscal year’s budgeted amount for utilities and subtracting the District’s previous highest yearly budgeted amount for utilities. This difference is used to calculate the annual increase in the Utility Rate for each property type. The combination of the maximum CPI Rate and maximum Utility Rate (collectively, “Maximum Assessment Rate”) shall equal the Maximum Assessment Rate for the upcoming fiscal year. Please see Table 3 for details regarding the Maximum Assessment Rate for Fiscal Year 2020-21. The timing of the annual percentage increase of the Index was changed beginning in 2018 and for each year thereafter for administrative purposes, to ensure the City is allowed the time necessary to have all annual documents prepared and approved by the City Council by June of each year, and to meet both County submittal and statutory requirements. Each fiscal year starting in 2018, the City shall identify the annual percentage difference in the Index between the most recent calendar year and that of the prior calendar year; more specifically, the annual percentage change used to escalate the prior year’s assessment rates for Fiscal Year 2020-21 was determined based on the difference using the annual amount for calendar years 2019 and 2018. 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 index as approved by the City Council for determining fluctuations in the cost of living. The following table shows the Maximum Assessment Rates allowable for Fiscal Year 2020-21. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 METHOD OF APPORTIONMENT   16 Francisco &Associates, Inc. If the City Council determines that an inflation adjustment is not required for a given fiscal year, the City Council may authorize the ensuing fiscal year’s assessment without applying the adjustment formula to the amount levied. If the cost estimate and assessments for the 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 or not the increase is levied to the parcels within the District.   CPI for 2018 Calendar Year1 279.572 CPI for 2019 Calendar Year1 288.192 % Change in CPI - Increase 3.08% FY 2019/20 Maximum Rate per EDU - CPI Rate $156.33 FY 2020/21 Maximum Rate per EDU - CPI Rate $161.14 Prior Year Maximum Utility Budget2 $83,200 Utility Budget for FY 2020/21 $69,120 Projected FY 2018/19 Equivalent Dwelling Units 651.50 % Change in Utility Rate - Increase3 0.000% FY 2019/20 Maximum Rate per EDU - Utility Rate $127.71 FY 2020/21 Maximum Rate per EDU - Utility Rate $127.71 FY 2019/20 Maximum Assessment Rate per EDU $284.04 FY 2020/21 Maximum Assessment Rate per EDU4 $288.85 1 CPI is based off of the All Urban Wage Earners and Clerical Workers. 2 The FY 2017/18 Budget Amount for Utilities was the previous highest amount budgeted for utilities costs. 3 Equals the % difference between the FY 2019/20 and FY 2020/21 Maximum Utility Rate. If the Utility Budget does not increase, no increase will be realized. 4 Equals the FY 2020/21 Maximum CPI Rate + Maximum Utility Rate. TABLE 3: MAXIMUM ASSESSMENT RATE Landscape & Lighting District No. 1986-1 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 FY 2020-21 ASSESSMENT ROLL     17 Francisco &Associates, Inc. PART E ASSESSMENT ROLL The proposed assessment and the amount of the assessment apportioned to each lot or parcel, as shown on the latest roll at the Assessor’s Office, are on file under separate cover with the City Clerk. Furthermore, the description of each lot or parcel is part of the records of the Assessor of the County of Alameda and those records are, by reference, made part of this report. The assessments shown will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel shown in the assessment roll for Fiscal Year 2020-21. 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. Prepared by: Francisco & Associates, Inc. 231 Market Place, Suite 543 San Ramon, CA 94583 (925) 867-3400 Fiscal Year 2020-21 Preliminary Engineer’s Report May 19, 2020 City of Dublin Landscape and Lighting District No. 1997-1 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 TABLE OF CONTENTS  i Francisco & Associates, Inc.   Table of Contents       Page No. Certificate .................................................................................................................... ii Section I - Introduction ............................................................................................. 1 Section II – Engineer’s Report ................................................................................ 3 Part A – Plans and Specifications ............................................................. 5 Part B – Estimate of Costs ......................................................................... 7 Part C – Assessment District Diagram .................................................. 11 Part D – Method of Apportionment of Assessments ......................... 13 Part E - Assessment Roll ........................................................................... 18                           CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 CERTIFICATE  ii Francisco & Associates, Inc. ENGINEER'S REPORT CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT NO. 1997-1 FISCAL YEAR 2020-21       The undersigned, acting on behalf of Francisco & Associates, Inc. respectfully submits the enclosed Engineer's Report as directed by the Dublin City Council pursuant to the provisions of Article XIIID, Section 4 of the California Constitution, provisions of the Landscaping and Lighting Act of 1972 and Section 22500 et al of the California Streets and Highways Code. The undersigned certifies that he is a Professional Engineer, registered in the State of California. Dated: April 23, 2020 By: Eduardo Espinoza, P.E. RCE # 83709            CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 INTRODUCTION  1 Francisco & Associates, Inc. SECTION I INTRODUCTION The City of Dublin (“City”) levies and collects special assessments on parcels within the City of Dublin Landscape and Lighting District No. 1997-1 (“District”) to maintain the landscaping and irrigation improvements within the Santa Rita area. The assessments and method 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 as approved by the City Council at the time the District was formed. General Description of the District The District was formed to fund street landscape maintenance and utility costs for the Santa Rita development area, also known as Emerald Park. The total District area is approximately 422 developed acres bounded by Arnold Road on the west, Gleason Drive on the north, Tassajara Road on the east, and Interstate 580 on the south. A diagram of the District is included within this report. A reduced copy of the Assessment Diagram showing the exterior boundaries of the District is provided in Part C of this Report. Compliance with the California Constitution Assessments are levied annually within the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and are in compliance with the provisions of the California Constitution Article XIIID (“Article XIIID”), which was enacted with the passage of Proposition 218 in November 1996. In accordance with the requirements of Proposition 218, the property owners approved a formula for increasing assessments in 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. Any future increase in the assessment rate in excess of the maximum allowable rate or substantial changes in the services provided would require the approval of the property owners subject to the assessment based upon a mailed ballot which would be sent to each property owner pursuant to the provisions of the California Constitution Article XIIID. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 INTRODUCTION  2 Francisco & Associates, Inc.   Summary of District A summary of the assessments to be levied in Fiscal Year 2020-21 for each property type is shown in the table below. Development/Property Type Assessment Rate California Creekside Single-Family Residential (SFR) $128.52 per Parcel California Brookside Multi-Family Residential (MFR)$55.69 per Unit Summer Glen - Richmond American (North) Lots $112.54 per Parcel Summer Glen - Richmond American (South) Lots $123.85 per Parcel Summer Glen - Kaufman & Broad Lots $172.36 per Parcel Summer Glen - Pulte Lots $216.24 per Parcel Dublin Greene Tract 7084 Single Family Residential $136.13 per Parcel Dublin Greene Tract 7149 Single Family Residential $102.50 per Parcel Dublin Greene Tract 7149 Condominiums $53.43 per Unit Other Parcels Including Retail, Office, and Industrial1 $903.85 per Acre 1 Other Parcels includes all other land uses including commercial, retail, office, industrial, and all other parcels that do not fall into one of the developments/property types referenced above. TABLE 1: SUMMARY OF PROPOSED ASSESSMENTS Landscape & Lighting District No. 1997-1 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 ENGINEER’S REPORT  3 Francisco & Associates, Inc. SECTION II ENGINEER'S REPORT PREPARED PURSUANT TO THE PROVISIONS OF LANDSCAPING AND LIGHTING ACT OF 1972 SECTION 22500 THROUGH 22679 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT NO. 1997-1 FISCAL YEAR 2020-21 Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500), and in accordance with the Resolution of Intention, adopted by the City Council of the City of Dublin on May 19, 2020, I, Eduardo Espinoza, the duly appointed Engineer of Work, Assessment Engineer for the City of Dublin Landscape and Lighting District No. 1997-1 (the “District”) submit the following Report, consisting of Section I (Introduction), and this, Section II (Engineer’s Report), which consists of five (5) parts as follows: PART A: PLANS AND SPECIFICATIONS This part describes the improvements maintained by the District. Plans and specifications for the improvements are on file in the Office of the Director of Public Works of the City of Dublin and are incorporated herein by reference. PART B: ESTIMATE OF COST This part contains an estimate of the cost of the proposed improvements to be maintained for Fiscal Year 2020-21, including incidental costs and expenses in connection therewith. The estimate is attached hereto and is on file in the Office of the Director of Public Works of the City of Dublin. PART C: ASSESSMENT DISTRICT DIAGRAM This part incorporates a Diagram of the District showing the exterior boundaries of the District, the boundaries of any zones within the District and the lines and dimensions of each lot or parcel of land within the District. This Diagram has been prepared by the Engineer of Work and is on file in the Office of the Director of Public Works of the City of Dublin. The lines and dimension of each lot or parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year when this Report was prepared. The Assessor’s maps and records are incorporated by reference herein and made a part of this Report. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 ENGINEER’S REPORT  4 Francisco & Associates, Inc. PART D: METHOD OF APPORTIONMENT OF ASSESSMENTS This part describes the method of apportionment of assessments, based upon each parcel’s land use classification within the District in proportion to the estimated special benefits to be received. PART E: ASSESSMENT ROLL This part contains an assessment of the estimated cost of the improvements to be apportioned to each benefited parcel of land within the District. The Assessment Roll is filed in the Office of the City Clerk of the City of Dublin and is incorporated in this Report. The list is keyed to the records of the Alameda County Assessor, which are incorporated herein by reference. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 PLANS AND SPECIFICATIONS  5 Francisco & Associates, Inc. PART A PLANS AND SPECIFICATIONS The District provides for the continued maintenance and servicing of the landscaping and open space areas within the following areas: 1. Portions of the northerly and southerly street frontages for Dublin Boulevard, from Arnold Road to Tassajara Road. 2. The northerly and southerly street frontages for Central Parkway from Hacienda Drive to Tassajara Road, excluding the elementary school and Emerald Glen Park frontage landscaping. 3. The southerly street frontage for Gleason Drive, from Arnold Road to Tassajara Creek. 4. The easterly street frontage for Arnold Road, from Central Parkway to Gleason Drive. 5. The easterly street frontage for Hacienda Drive from Summer Glen Drive to Gleason Drive, and westerly street frontage for Hacienda Drive from Central Parkway to Gleason Drive. 6. Tassajara Creek and trail, from I-580 to the northerly property boundary of the Alameda County Surplus Property Authority property (APN 986-1-1¬10). 7. Street median landscaping is not part of this District. As generally defined in the 1972 Act, maintenance and servicing of the improvements may include one or any combination of the following: 1. The installation or planting of landscaping. The installation or construction of statuary, fountains, and other ornamental structures and facilities. 2. 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, paving, or water, irrigation, drainage, or electrical facilities. 3. 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; 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. 4. 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; CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 PLANS AND SPECIFICATIONS  6 Francisco & Associates, Inc. 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. 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. Drawings showing the specific locations of the improvements are on file in the City’s Public Works Department and are made a part of this report by reference. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 ESTIMATE OF COSTS  7 Francisco & Associates, Inc. PART B ESTIMATE OF COSTS All landscaping and other eligible improvements within the District are maintained and serviced on a regular basis. The proposed cost estimate for the District is shown on a following page herein. This includes an estimate of the costs of utilities, operations, services, administration, and maintenance associated with the improvements, including all labor, personnel, equipment, materials, and administrative expenses. The summary also shows the estimated fund balance, and the projected contribution/(transfer) based upon the estimated expenditures and assessment revenue. Projected cost estimates are also shown for the next two (2) fiscal years. The following describes the general services and costs shown in the cost estimate. District Costs Maintenance Landscape – The cost of maintenance and repair of landscaping and open space areas. Utilities Water – The cost of furnishing water for maintenance of landscape and irrigation systems. 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 District Costs defined above. Legal Notices – The cost of legal notices includes costs associated with preparation and publishing of any, and all required legal notices associated with the District. District Administration – The costs of contracting with professionals to provide services specific to the annual 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 public works administration includes costs derived by the City’s Public Works Department or other department in relation to the administration and management of the District. County per Assessment Collection Fee – The cost to the District for the County to collect assessments on the annual secured property tax bills. Alameda County charges 1.7% of the total levy amount. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 ESTIMATE OF COSTS  8 Francisco & Associates, Inc. Miscellaneous Costs and Collections/(Credits) Applied to Levy 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 cost estimate item represent transfers from the Reserve Fund that reduces the Balance to Levy. Maintaining a fully funded Operating 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 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 cost estimate 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 Cost estimate. 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 District (Direct and Administration) Costs, Reserve Fund Contributions or Transfers, Contributions from Other Revenue Sources, and the Contribution Replenishment (if any). Only those costs related to the improvements identified as conferring special benefits to property within the District are levied and collected on the tax roll. The following page shows the cost estimates for Fiscal Year 2020-21 and 2021-22.   CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 ESTIMATE OF COSTS  9 Francisco & Associates, Inc. FY 2020-21 Cost Estimate Projected FY 2021-22 Cost Estimate DISTRICT REVENUES Total District Revenues1 401,211$ 404,314$ DISTRICT COSTS Maintenance - Landscape (MCE Base Amount) 223,196$ 228,690$ Maintenance - Landscape (MCE Additional) -$ -$ Utilities - Water 106,200$ 110,400$ Utilities - Electricity 600$ 624$ Miscellaneous Expenses 13,000$ 13,000$ Legal Notices 525$ 550$ District Administration 3,000$ 3,100$ Public Works Administration -$ -$ County per Assessment Collection Fee 6,600$ 6,800$ Total District Costs 353,121$ 363,164$ MISCELLANEOUS COSTS AND COLLECTIONS/(CREDITS) APPLIED TO LEVY Reserve Collection/(Transfer) -$ -$ Capital Improvement Fund (CIF) Collection/(Transfer) 48,090$ 41,150$ Total Miscellaneous Costs and Collections/(Credits) Applied to Levy 48,090$ 41,150$ Balance to Levy 380,671$ 388,284$ Variance Between Estimated Assessment Revenues and Balance to Levy -$ -$ Total Assessment Revenue at Maximum Rate 2 636,803$ 649,539$ Variance above/(below) Maximum Assessment Revenue (256,132)$ (261,254)$ FUND BALANCE INFORMATION Beginning Operating Reserve Fund Balance (est. 7/1/20 and 7/1/21) 176,561$ 176,561$ Reserve Fund Adjustment -$ -$ Transfer From/(To) Capital Improvement Fund -$ 5,021$ Prior/Penalties/Public Damage -$ -$ Interest -$ -$ Ending Operating Reserve Fund Balance (est. 6/30/21 and 6/30/22) 176,561$ 181,582$ Beginning CIF Balance (est. 7/1/20 and 7/1/21) 704,116$ 752,206$ CIF Adjustment 48,090$ 41,150$ Transfer From/(To) Reserve Fund -$ (5,021)$ Prior/Penalties/Public Damage -$ -$ Interest -$ -$ Ending CIF Balance (est. 6/30/21 and 6/30/22) 752,206$ 788,335$ 1Total District Revenues includes the estimated assessment revenues for each fiscal year and contributions from other revenue sources such as interest earnings, etc. 2The Maximum Assessment Revenue for Fiscal Year (FY) 2021/22 was estimated to be equal to the FY 2020/21 Maximum Assessment Revenues and escalated by 2%. Table 2: City of Dublin Landscape & Lighting District No. 1997-1 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 ESTIMATE OF COSTS  10 Francisco & Associates, Inc. Capital Improvement Projects In addition to collecting funds annually for maintenance, funds are also allowed to be collected for capital improvement projects. Capital improvement projects generally include the repair and replacement of public improvements authorized to be maintained by the District. These funds are collected and often accumulated in a separate fund and are not considered to be a part of the regular maintenance of the improvements. Following is a list of capital improvement projects the City plans to address utilizing District funds in the upcoming fiscal year and thereafter. General Improvements: The City has identified the need for minor sound wall repairs, as well as pavement/trail repairs at Tassajara Creek, which are outside of the scope of the regular maintenance budget for this District. Repairs will be addressed based upon the need and available fund balance in the upcoming two-year cycle. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 ASSESSMENT DIAGRAM  11 Francisco & Associates, Inc. PART C ASSESSMENT DISTRICT DIAGRAM The boundaries of the District are shown herein. The lines and dimensions of each parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A reduced copy of the Assessment Diagram is shown on the following page. City of DublinLandscape and Lighting District No. 1997-1Assessment Diagram Prepared by Francisco & Associates, Inc. N:\Dublin\FY18-19\Diagrams\LLAD1997-1_Assessment Diagram (SA 04/17/2018) Legend LLAD 1997-1 BoundaryCity Limit Parcel Lines Parcels within LLAD 1997-1 Dublin Blvd Central Pkwy Hacienda DrTassajara RdArnold RdGleason Dr 600 0 600 1,200300Feet CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 METHOD OF APPORTIONMENT  13 Francisco & Associates, Inc. PART D METHOD OF APPORTIONMENT OF ASSESSMENTS General The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value: “The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.” The formula used for calculating assessments in the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel. In addition, pursuant to Article XIIID Section 4: “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” Benefit Analysis Each of the improvements have been carefully reviewed by the City and the corresponding assessments have been proportionately spread to each parcel based on special benefits received from the improvements as determined at the time the District was established. General Benefits — 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 affect the properties within the District. Although the improvements include public areas, easements, rights-of-way 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. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 METHOD OF APPORTIONMENT  14 Francisco & Associates, Inc. Special Benefits — 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. 5) 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. 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 aesthetic 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. Non-Assessable Properties — Within the boundaries of the District, there are several types of properties that are considered to receive no special benefit from the District improvements and are therefore not assessed. These parcels include: 1) Publicly owned parcels that are reserved as public open space or are developed as City parks for active recreation and are maintained and serviced by the District; 2) Publicly owned wetland parcels; 3) Certain public utility parcels; 4) Privately owned open space parcels; and 5) Privately owned "sliver" parcels that have resulted from a lot line adjustment with an adjacent larger parcel. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 METHOD OF APPORTIONMENT  15 Francisco & Associates, Inc. Assessment Methodology The initial Engineer’s Report provided for a maximum assessment of $710 per developed acre, based on a total of 389,400 square feet of street improvements and a total of 957,000 square feet of creek improvements and 440.08 acres of developed property anticipated at the time of formation for build-out of all property within the District. The cost of the improvements was divided equally among the total number of developed properties within the boundaries of the District on a per acre basis. “Developed acres” shall include property having a recorded final map or parcel map as of July 1st of each year. The following formulas are used to calculate each property’s assessment: 1. Cost of maintenance of installed improvements (“M”). 2. Total amount of developed acres (“A”). 3. The annual assessment for the developed acres for that year (“M”) shall be spread on a per-acre basis (“M” ÷ “A”) based on the following: a. Commercial, retail, office, industrial, and all other parcel classifications not referenced herein’ developed area, per acre basis. b. Single-family residential area, per acre basis. c. Multi-family residential area, per acre basis. 4. The single-family and multi-family residential area per acre assessment will be further spread on a per lot basis based on the number of lots on the final map, parcel map, or condominium map for each development. 5. If the assessment in any year would exceed $710 per acre, the amount in excess of $710 shall be assessed to the remaining undeveloped acres on a per acre basis, subject to the maximum developed acre amount. 6. The maximum developed acre assessment of $710 per year will be increased annually by the percentage increase in the San Francisco-Oakland-San Jose Area Consumer Price Index for “All Urban Consumers and Clerical Workers” (applies to all costs except water and electricity), plus any budgeted increase in the cost for water and electricity. 7. If the square footage cost of the improvements will be less than the amount set forth herein (after adjustment), the assessment shall be reduced proportionately to reflect the reduced cost of improvements in that year. Rate Classifications Single and Multi-family residential subdivisions within the District will be assigned a rate on a per lot basis. To determine the assessment per lot, the number of acres within the subdivision will be divided by the number of lots within the subdivision. Commercial (including retail, office, and industrial uses, as well as apartment properties) are assessed based on the per-acre figure of $903.85 multiplied by the number of acres per individual lot for Fiscal Year 2020-21. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 METHOD OF APPORTIONMENT  16 Francisco & Associates, Inc. Maximum Assessment Rate It is recognized that the cost of maintaining the District improvements increases slightly every year because of inflation. As at the time the District was formed, the property owners approved a formula for increasing assessments for each future fiscal year to offset increases in costs due to inflation. The maximum assessment amount for each development/property type shall be increased each fiscal year in an amount equal to the annual percentage increase of the local San Francisco-Oakland-San Jose Area Consumer Price Index (“Index”) for “All Urban Wage Earners and Clerical Workers” which is applied to all costs except utilities (water and electricity), plus the actual percentage increase in utility costs (collectively, “Annual Escalation Factor”). In order to implement the District’s Annual Escalation Factor annually, two rates were developed based on the cost estimate that was prepared at the time the property owners approved the annual escalator. The first rate (the “CPI Rate”) was created to encompass the annual District cost increases except for utilities. The second rate (the “Utility Rate”) was created to encompass the annual utility cost increases. The Index is to be applied annually to the prior year’s maximum CPI Rate for each development/property type to pay for all costs except utilities. The maximum Utility Rate was established to pay for all utility costs for each development/property type and is to be increased annually by the percentage change in the budgeted amount for utilities as shown in the annual District’s fiscal year Engineer’s Reports. The increase in utility costs shall be calculated by taking the upcoming fiscal year’s budgeted amount for utilities and subtracting the District’s previous highest yearly budgeted amount for utilities. This difference is used to calculate the annual increase in the Utility Rate for each development/property type. The combination of the maximum CPI Rate and maximum Utility Rate (collectively, “Maximum Assessment Rate”) shall equal the Maximum Assessment Rate for the upcoming fiscal year. Please see Table 3 for details regarding the Maximum Assessment Rate for Fiscal Year 2020-21. The timing of the annual percentage increase of the Index was changed beginning in 2018 and for each year thereafter for administrative purposes, to ensure the City is allowed the time necessary to have all annual documents prepared and approved by the City Council by June of each year, and to meet both County submittal and statutory requirements. Each fiscal year starting in 2018, the City shall identify the annual percentage difference in the Index between the most recent calendar year and that of the prior calendar year; more specifically, the annual percentage change used to escalate the prior year’s assessment rates for Fiscal Year 2020-21 was determined based on the difference using the annual amount for calendar years 2019 and 2018. 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 index as approved by the City Council for determining fluctuations in the cost of living. The following table shows the Maximum Assessment Rates allowable for Fiscal Year 2020-21. CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 METHOD OF APPORTIONMENT  17 Francisco & Associates, Inc. If the City Council determines that an inflation adjustment is not required for a given fiscal year, the City Council may authorize the ensuing fiscal year’s assessment without applying the adjustment formula to the amount levied. If the cost estimate and assessments for the 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 or not the increase is levied to the parcels within the District.     CPI for 2018 Calendar Year1 279.572 CPI for 2019 Calendar Year1 288.192 % Change in CPI - Increase 3.083% FY 2019/20 Maximum Rate per Acre - CPI Rate $1,201.66 FY 2020/21 Maximum Rate per Acre - CPI Rate $1,238.71 Prior Year Maximum Utility Budget2 $114,179 Utility Budget for FY 2020/21 $106,200 % Change in Utilities Rate - Increase3 0.000% FY 2019/20 Maximum Rate per Acre - Utility Rate $273.27 FY 2020/21 Maximum Rate per Acre - Utility Rate $273.27 FY 2019/20 Maximum Assessment Rate per Acre $1,474.93 FY 2020/21 Maximum Assessment Rate per Acre4 $1,511.98 1 CPI is based off of the All Urban Wage Earners and Clerical Workers. 2 The FY 2014/15 Budget Amount for Utilities was the previous highest amount budgeted for utility costs. 3 Equals the % difference between the FY 2019/20 and FY 2020/21 Maximum Utility Rate. If the Utility Budget does not increase, no increase will be realized. 4 Equals the FY 2020/21 Maximum CPI Rate + Maximum Utility Rate. TABLE 3: MAXIMUM ASSESSMENT RATE Landscape & Lighting District No. 1997-1 CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 FY 2020-21 ASSESSMENT ROLL    18 Francisco & Associates, Inc.   PART E ASSESSMENT ROLL The proposed assessment and the amount of the assessment apportioned to each lot or parcel, as shown on the latest roll at the Assessor’s Office, are on file under separate cover with the City Clerk. Furthermore, the description of each lot or parcel is part of the records of the Assessor of the County of Alameda and those records are, by reference, made part of this report. The assessments shown will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel shown in the assessment roll for Fiscal Year 2020-21. 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. Prepared by: Francisco & Associates, Inc. 231 Market Place, Suite 543 San Ramon, CA 94583 (925) 867-3400 Fiscal Year 2020-21 Preliminary Engineer’s Report May 19, 2020 City of Dublin Street Lighting Maintenance District No. 1999-1 CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 TABLE OF CONTENTS i Francisco & Associates, Inc. Table of Contents Page No. Certificate .................................................................................................................... ii Section I - Introduction ............................................................................................. 1 Section II – Engineer’s Report ................................................................................ 3 Part A – Plans and Specifications ............................................................. 5 Part B – Estimate of Costs ......................................................................... 7 Part C – Assessment District Diagram .................................................. 11 Part D – Method of Apportionment of Assessments ......................... 13 Part E - Assessment Roll ........................................................................... 18 CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 CERTIFICATE ii Francisco & Associates, Inc. ENGINEER'S REPORT CITY OF DUBLIN STREET LIGHTING MAINTENANCE DISTRICT NO. 1999-1 FISCAL YEAR 2020-21 The undersigned, acting on behalf of Francisco & Associates, Inc. respectfully submits the enclosed Engineer's Report as directed by the Dublin City Council pursuant to the provisions of Article XIIID, Section 4 of the California Constitution, provisions of the Landscaping and Lighting Act of 1972 and Section 22500 et al of the California Streets and Highways Code. The undersigned certifies that he is a Professional Engineer, registered in the State of California. Dated: April 23, 2020 By: Eduardo Espinoza, P.E. RCE # 83709 CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 INTRODUCTION 1 Francisco & Associates, Inc. SECTION I INTRODUCTION The City of Dublin (“City”) levies and collects special assessments on parcels within the City of Dublin Street Lighting Maintenance District No. 1999-1 (“District”) to maintain the public street lighting improvements within the District. The assessments and method 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 as approved by the City Council at the time the District was formed. General Description of the District The District was initially formed in 1999 to provide a dedicated source of funding for the ongoing maintenance of public street lighting improvements within the boundaries of the Dublin Ranch development (excluding the golf course). Tract 7067, which is the Clifton Park development off Mountain Rose Place in the western hills of the City as was annexed to the District in 2000, and Dublin Ranch Areas A and G as were annexed in 2001. The remaining portions of Dublin Ranch, including areas B, C, F and H were annexed to the District in December 2005. Fallon Village (Tract 7586) was annexed to the District in 2007, and Jordan Ranch (Tract 8024, 8073 & 8074) was annexed to the District in 2011. One reason for the formation of the District was that a special decorative lighting fixture was designed and installed throughout the area to create a community element as part of the development. A Diagram showing the exterior boundaries of the District is provided within this Report. A reduced copy of the Assessment Diagram showing the exterior boundaries of the District is provided in Part C of this Report. Compliance with the California Constitution Assessments are levied annually within the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and are in compliance with the provisions of the California Constitution Article XIIID (“Article XIIID”), which was enacted with the passage of Proposition 218 in November 1996. The formation of this District was initiated by petition from the developer, and the City has determined it is compliant with the substantive and procedural requirements of Proposition 218 and the 1972 Act. At the time the District was formed, the property owners agreed to the inclusion of a formula for increasing assessments for each fiscal year to offset increases due to inflation as described in the assessment methodology. Any future increase in the assessment rate in excess of the maximum allowable rate or substantial changes in the services provided would require the approval of the property owners subject to the assessment based upon a mailed ballot which would be sent to each property owner. CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 INTRODUCTION 2 Francisco & Associates, Inc. Summary of District A summary of the assessments to be levied in Fiscal Year 2020-21 for each property type is shown in the table below. Property Type EDU Factor Assessment Rate Single Family Residential (SFR)1.00 per Parcel $38.03 per Parcel Commercial 5.50 per Acre $209.15 per Acre Exempt, Cemeteries, Common Open Space 0.00 per Parcel $0.00 per Parcel TABLE 1: SUMMARY OF PROPOSED ASSESSMENTS Street Lighting District No. 1999-1 CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 ENGINEER’S REPORT 3 Francisco & Associates, Inc. SECTION II ENGINEER'S REPORT PREPARED PURSUANT TO THE PROVISIONS OF LANDSCAPING AND LIGHTING ACT OF 1972 SECTION 22500 THROUGH 22679 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE CITY OF DUBLIN STREET LIGHTING MAINTENANCE DISTRICT NO. 1999-1 FISCAL YEAR 2020-21 Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500), and in accordance with the Resolution of Intention, adopted by the City Council of the City of Dublin on May 19, 2020, I, Eduardo Espinoza, the duly appointed Engineer of Work, Assessment Engineer for the City of Dublin Street Lighting Maintenance District No. 1999-1 (the “District”) submit the following Report, consisting of Section I (Introduction), and this Section II (Engineer’s Report), which consists of five (5) parts as follows: PART A: PLANS AND SPECIFICATIONS This part describes the improvements maintained by the District. Plans and specifications for the improvements are on file in the Office of the Director of Public Works of the City of Dublin and are incorporated herein by reference. PART B: ESTIMATE OF COST This part contains an estimate of the cost of the proposed improvements to be maintained for Fiscal Year 2020-21, including incidental costs and expenses in connection therewith. The estimate is attached hereto and is on file in the Office of the Director of Public Works of the City of Dublin. PART C: ASSESSMENT DISTRICT DIAGRAM This part incorporates a Diagram of the District showing the exterior boundaries of the District, the boundaries of any zones within the District and the lines and dimensions of each lot or parcel of land within the District. This Diagram has been prepared by the Engineer of Work and is on file in the Office of the Director of Public Works of the City of Dublin. The lines and dimension of each lot or parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year when this Report was prepared. The Assessor’s maps and records are incorporated by reference herein and made a part of this Report. CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 ENGINEER’S REPORT 4 Francisco & Associates, Inc. PART D: METHOD OF APPORTIONMENT OF ASSESSMENTS This part describes the method of apportionment of assessments, based upon each parcel’s land use classification within the District in proportion to the estimated special benefits to be received. PART E: ASSESSMENT ROLL This part contains an assessment of the estimated cost of the improvements to be apportioned to each benefited parcel of land within the District. The Assessment Roll is filed in the Office of the City Clerk of the City of Dublin and is incorporated in this Report. The list is keyed to the records of the Alameda County Assessor, which are incorporated herein by reference. CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 PLANS AND SPECIFICATIONS 5 Francisco & Associates, Inc. PART A PLANS AND SPECIFICATIONS The District provides for the continued installation, maintenance and servicing of street lighting improvements within the public rights-of-way and within public easements within private streets which provide special benefit to parcels and properties within the District. For the first several years after formation of the District, this District did not incur a significant maintenance cost; however, as the street lights age, the number of repairs are increasing. In addition, a portion of the funds collected from the annual assessments of the District are being set aside for future capital improvement project costs in a separate improvement fund referred to as a Capital Improvement Fund (CIF). The CIF was established for proposed improvements and expenditures that are greater than can be conveniently raised from a single annual assessment. Anticipated projects include LED conversions and pole painting. These funds are not considered part of the regular maintenance of the improvements or a part of the Operating Reserve Fund. In Fiscal Year 2012-13, 321 street lights in the District were retrofitted with new light emitting diode (LED) fixtures. The total construction cost for these improvements was $283,800. As part of this retrofit, the district received a one-time rebate amount of $39,950 from Pacific Gas & Electric (PG&E). As generally defined in the 1972 Act, maintenance and servicing of the street lighting improvements may include one or any combination of the following: 1) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals. 2) 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, paving, or water, irrigation, drainage, or electrical facilities. 3) 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; b) Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, paving, or water, irrigation, drainage, or electrical facilities; c) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti. d) Electric current or energy, gas, or other agent for the lighting or operation of any other improvements. 4) 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 CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 PLANS AND SPECIFICATIONS 6 Francisco & Associates, Inc. and servicing of the improvements; and, f) Costs associated with any elections held for the approval of a new or increased assessment. 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. Drawings showing the specific locations of the improvements are on file in the City’s Public Works Department and are made a part of this report by reference. CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 ESTIMATE OF COSTS 7 Francisco & Associates, Inc. PART B ESTIMATE OF COSTS All public streetlights and other eligible improvements within the District are maintained and serviced on a regular basis. The proposed cost estimate for the District is shown on a following page herein. This includes an estimate of the costs of utilities, operations, services, administration and maintenance associated with the improvements, including all labor, personnel, equipment, materials and administrative expenses. The summary also shows the estimated fund balance, and the projected contribution/(transfer) based upon the estimated expenditures and assessment revenue. Projected cost estimates are also shown for the next two (2) fiscal years. The following describes the general services and costs shown in the cost estimate. District Costs Operating Supplies – The cost of supplies for 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 both large scheduled and unscheduled, but necessary 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 utility charges. Miscellaneous Expenses – Costs that cannot easily be categorized into any of the other District Costs defined above. Legal Notices – The cost of legal notices includes costs associated with preparation and publishing of any, and all required legal notices associated with the District. District Administration – The costs of contracting with professionals to provide services specific to the annual 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 public works administration includes costs derived by the City’s Public Works Department or other department in relation to the administration and management of the District. CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 ESTIMATE OF COSTS 8 Francisco & Associates, Inc. County per Assessment Collection Fee – The cost to the District for the County to collect assessments on the annual secured property tax bills. Alameda County charges 1.7% of the total levy amount. Miscellaneous Costs and Collections/(Credits) Applied to Levy 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 cost estimate item represent transfers from the Reserve Fund that reduces the Balance to Levy. Maintaining a fully funded Operating 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 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 cost estimate 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 cost estimate. 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 District (Direct and Administration) Costs, Reserve Fund Contributions or Transfers, Contributions from Other Revenue Sources, and the Contribution Replenishment (if any). Only those costs related to the improvements identified as conferring special benefits to property are levied and collected on the tax roll. The following page shows the cost estimates for Fiscal Year 2020-21 and 2021-22. CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 ESTIMATE OF COSTS  9 Francisco & Associates, Inc.    FY 2020-21 Budget Projected FY 2021-22 Budget DISTRICT REVENUES Total District Revenues1 348,537$ 349,268$ DISTRICT COSTS Operating Supplies 6,000$ 6,000$ Contract with Alameda County 60,000$ 61,800$ California Street Light Association 400$ 400$ Utilities - Electricity 135,600$ 141,600$ Miscellaneous Expenses -$ -$ Legal Notices 525$ 550$ District Administration 3,300$ 3,400$ Public Works Administration -$ -$ County per Assessment Collection Fee 5,600$ 5,750$ Total District Costs 211,425$ 219,500$ MISCELLANEOUS COSTS AND COLLECTIONS/(CREDITS) APPLIED TO LEVY Reserve Fund Collection/(Transfer) -$ -$ Capital Improvement Fund (CIF) Collection/(Transfer) 137,112$ 129,768$ Total Miscellaneous Costs and Collections/(Credits) Applied to Levy 137,112$ 129,768$ Balance to Levy 323,107$ 329,570$ Variance Between Estimated Assessment Revenues and Balance to Levy -$ -$ Total Assessment Revenue at Maximum Rate 2 475,286$ 484,792$ Variance above/(below) Maximum Assessment Revenue (152,179)$ (155,222)$ FUND BALANCE INFORMATION Beginning Operating Reserve Fund Balance (est. 7/1/20 and 7/1/21) 105,713$ 105,713$ Reserve Fund Adjustment -$ -$ Transfer From/(To) Capital Improvement Fund -$ 4,038$ Prior/Penalties/Public Damage -$ -$ Interest -$ -$ Ending Operating Reserve Fund Balance (est. 6/30/21 and 6/30/22) 105,713$ 109,750$ Beginning CIF Balance (est. 7/1/20 and 7/1/21) 255,419$ 352,424$ CIF Adjustment 137,112$ 129,768$ LED Conversion Project (40,106)$ (40,106)$ Transfer From/(To) Reserve Fund -$ (4,038)$ Prior/Penalties/Public Damage -$ -$ Interest -$ -$ Ending CIF Balance (est. 6/30/21 and 6/30/22) 352,424$ 438,049$ 1Total District Revenues includes the estimated assessment revenues for each fiscal year and contributions from other revenue sources such as interest earnings, etc. 2The Maximum Assessment Revenue for Fiscal Year (FY) 2021/22 was estimated to be equal to the FY 2020/21 Maximum Assessment Revenues and escalated by 2%. Table 2: City of Dublin Street Lighting District No. 1999-1 CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 ESTIMATE OF COSTS 10 Francisco & Associates, Inc. Capital Improvement Projects In addition to collecting funds annually for maintenance, funds are also allowed to be collected for capital improvement projects. Capital improvement projects generally include the repair and replacement of public improvements authorized to be maintained by the District. These funds are collected and often accumulated in a separate fund and are not considered to be a part of the regular maintenance of the improvements. Following is a list of capital improvement projects the City plans to address utilizing District funds in the upcoming fiscal year and thereafter. Light Pole Painting and Lighting Upgrades: The City has identified the need for regular painting of light poles within the District and for eventual LED upgrades to the decorative light poles. CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 ASSESSMENT DIAGRAM 11 Francisco & Associates, Inc. PART C ASSESSMENT DISTRICT DIAGRAM The boundaries of the District are shown herein. The lines and dimensions of each parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A reduced copy of the Assessment Diagram is shown on the following page. City of DublinLandscape and Lighting District No. 1999-1Assessment Diagram Prepared by Francisco & Associates, Inc. N:\Dublin\FY18-19\Diagrams\LLAD1999-1_Assessment Diagram (SA 04/19/2018) 0 2,000 4,0001,000 Feet 0 200 400 600100Feet Legend LLAD 1999-1 BoundaryCity Limit Parcel Lines Parcels within LLAD 1999-1 MountainGalway CtInspirati on CirClifden CtRiseP l Tract 7067 Dublin Blvd Central Pkwy Fallon RdFallon RdG l e a s o n D r Poitano Pkwy CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 METHOD OF APPORTIONMENT 13 Francisco & Associates, Inc. PART D METHOD OF APPORTIONMENT OF ASSESSMENTS General The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value: “The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.” The formula used for calculating assessments in the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel. In addition, pursuant to Article XIIID Section 4: “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” Benefit Analysis Each of the improvements have been carefully reviewed by the City and the corresponding assessments have been proportionately spread to each parcel based on special benefits received from the improvements as determined at the time the District was established. General Benefits — 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 affect the properties within the District. Although the improvements include public areas, easements, rights-of-way 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. Special Benefits — 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 CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 METHOD OF APPORTIONMENT 14 Francisco & Associates, Inc. public lighting in close proximity to those properties. The special benefits of street lighting and other public lighting facilities are for the convenience, safety, and security of property, improvements, and goods. Specifically: 1) Enhanced deterrence of crime and to aid 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 aesthetic 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. All the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District. Non-Assessable Properties — Within the boundaries of the District, there are several types of properties that are considered to receive no special benefit from the District improvements and are therefore not assessed. These parcels include: 1) Publicly owned parcels that are reserved as public open space or are developed as City parks for active recreation and are maintained and serviced by the District; 2) Publicly owned wetland parcels; 3) Certain public utility parcels; 4) Privately owned open space parcels; and 5) Privately owned "sliver" parcels that have resulted from a lot line adjustment with an adjacent larger parcel. The adjacent larger parcel, of which these "sliver" parcels are a part, are assessed at the residential rate. CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 METHOD OF APPORTIONMENT 15 Francisco & Associates, Inc. Assessment Methodology The special benefits received by each parcel within the District and each parcel’s proportional annual assessment are calculated on the basis of a formula that utilizes Equivalent Dwelling Units (EDU). The EDU method of apportionment establishes a proportional benefit relationship between the various parcels within the District and the improvements maintained by the District. The typical single-family residential parcel is assigned 1.00 EDU since it represented more than 85% of the total parcels within the District. EDU’s are assigned to the other land uses based upon the property’s development status, type of development (County of Alameda land use code) and property size as shown in the table below. Single-Family Residential (SFR) — (County land use 1x, 2x, 7x) 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. EDU). This land use classification may include, but is not limited to, lots or parcels identified as single-family residential homes, condominium, vacant residential land zoned for four units or less, planned development (tract or townhouse type), and modular/manufactured single-family residential units. Developed apartments are assigned a factor of 1.00 EDU per dwelling unit. Parcels with a vacant apartment land use are treated like commercial and assessed 5.50 EDU per acre. Commercial — (County land use 3x, 8x, 9x) This land use identifies properties that are considered improved for 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 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, bowling alleys, theaters, vacant commercial land, department stores, discount stores, restaurants, shopping centers, supermarkets, commercial or industrial condominium prior to sale of one unit, and miscellaneous commercial. In addition, institutional property, such as schools and other types of types of public property are identified within this category. 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. Property Type EDU Factor Single Family Residential (SFR)1.00 per Parcel Commercial 5.50 per Acre Exempt, Cemeteries, Common Open Space 0.00 per Parcel TABLE 3: ASSESSMENT METHODOLOGY Street Lighting District No. 1999-1 CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 METHOD OF APPORTIONMENT 16 Francisco & Associates, Inc. The following formulas are used to calculate each property’s assessment: Total Balance to Levy / T otal EDUs = Levy per EDU (Rate) Parcel EDU x Levy per EDU = Parcel Levy Amount Maximum Assessment Rate It is recognized that the cost of maintaining the District improvements increases slightly every year because of inflation. At the time the District was formed, the property owners approved a formula for increasing assessments for each future fiscal year to offset increases in costs due to inflation. The maximum assessment amount for each property type shall be increased each fiscal year in an amount equal to the annual percentage increase of the local San Francisco-Oakland-San Jose Area Consumer Price Index (“Index”) for “All Urban Wage Earners and Clerical Workers” which is applied to all costs except utilities (water and electricity), plus the actual percentage increase in utility costs (collectively, “Annual Escalation Factor”). In order to implement the District’s Annual Escalation Factor annually, two rates were developed based on the cost estimate that was prepared at the time the property owners approved the annual escalator. The first rate (the “CPI Rate”) was created to encompass the annual District cost increases except for utilities. The second rate (the “Utility Rate”) was created to encompass the annual utility cost increases. The Index is to be applied annually to the prior year’s maximum CPI Rate for each property type to pay for all costs except utilities. The maximum Utility Rate was established to pay for all utility costs for each property type and is to be increased annually by the percentage change in the budgeted amount for utilities as shown in the annual District’s fiscal year Engineer’s Reports. The increase in utility costs shall be calculated by taking the upcoming fiscal year’s budgeted amount for utilities and subtracting the District’s previous highest yearly budgeted amount for utilities. This difference is used to calculate the annual increase in the Utility Rate for each property type. The combination of the maximum CPI Rate and maximum Utility Rate (collectively, “Maximum Assessment Rate”) shall equal the Maximum Assessment Rate for the upcoming fiscal year. Please see Table 3 for details regarding the Maximum Assessment Rate for Fiscal Year 2020-21. The timing of the annual percentage increase of the Index was changed beginning in 2018 and for each year thereafter for administrative purposes, to ensure the City is allowed the time necessary to have all annual documents prepared and approved by the City Council by June of each year, and to meet both County submittal and statutory requirements. Each fiscal year starting in 2018, the City shall identify the annual percentage difference in the Index between the most recent calendar year and that of the prior calendar year; more specifically, the annual percentage change used to escalate the prior year’s assessment rates for Fiscal Year 2020-21 was determined based on the difference using the annual amount for calendar years 2019 and 2018. 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 index as approved by the City Council for determining fluctuations in the cost of living. The following table shows the Maximum Assessment Rates allowable for Fiscal Year 2020-21. CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 METHOD OF APPORTIONMENT 17 Francisco & Associates, Inc. If the City Council determines that an inflation adjustment is not required for a given fiscal year, the City Council may authorize the ensuing fiscal year’s assessment without applying the adjustment formula to the amount levied. If the cost estimate and assessments for the 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 or not the increase is levied to the parcels within the District. CPI for 2018 Calendar Year1 279.572 CPI for 2019 Calendar Year1 288.192 % Change in CPI - Increase 3.083% FY 2019/20 Maximum Rate per EDU - CPI Rate $37.89 FY 2020/21 Maximum Rate per EDU - CPI Rate $39.06 Prior Year Maximum Utility Budget2 $130,768 Utility Budget for FY 2020/21 $135,600 % Change in Utility Rate - Increase3 3.695% FY 2019/20 Maximum Rate per EDU - Utility Rate $16.28 FY 2020/21 Maximum Rate per EDU - Utility Rate $16.88 FY 2019/20 Maximum Assessment Rate per EDU $54.17 FY 2020/21 Maximum Assessment Rate per EDU4 $55.94 1 CPI is based off of the All Urban Wage Earners and Clerical Workers. 2 The FY 2019/20 Budget Amount for Utilities was the previous highest amount budgeted for utility costs. 3 Equals the % difference between the FY 2019/20 and FY 2020/21 Maximum Utility Rate. If the Utility Budget does not increase, no increase will be realized. 4 Equals the FY 2020/21 Maximum CPI Rate + Maximum Utility Rate. TABLE 4: MAXIMUM ASSESSMENT RATE Street Lighting District No. 1999-1 CITY OF DUBLIN STREET LIGHTING DISTRICT No. 1999-1 FY 2020-21 ASSESSMENT ROLL 18 Francisco & Associates, Inc. PART E ASSESSMENT ROLL The proposed assessment and the amount of the assessment apportioned to each lot or parcel, as shown on the latest roll at the Assessor’s Office, are on file under separate cover with the City Clerk. Furthermore, the description of each lot or parcel is part of the records of the Assessor of the County of Alameda and those records are, by reference, made part of this report. The assessments shown will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel shown in the assessment roll for Fiscal Year 2020-21. 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.