HomeMy WebLinkAbout2005-06-14 - AGENDA REPORTS - ANNUAL LMD LEVY ASMT (2)CONSENT CALENDAR
DATE:
SUBJECT:
L9]"11-VgulVIN
Agenda Item: _1X0
CITY OF SANTA CLARITA
AGENDA REPORT
City Manager Approval:
Item to be presented by:
June 14, 2005
I �
Nancy Delange
ANNUAL LEVY OF ASSESSMENTS FOR ALL ZONES WITHIN
LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT NOS.
1, Tl, T1A AND A-2
Administrative Services
RECOMMENDED ACTION
City Council adopt the resolution to initiate proceedings for the annual levy of assessments,
approve the preliminary Engineer's Report, and set the Public Hearing for July 12, 2005.
BACKGROUND
Currently, the Santa Clarita Landscape Maintenance Districts consist of four districts and 28
individual zones. These areas are located throughout the City and were established to fund the
maintenance of various landscaped facilities in these areas.
Each year, as a procedural matter, the proposed assessments for the coming fiscal year are
presented to the City Council for approval at two sessions. At this time, the Council is presented
with an annual Engineer's Report, which is available for review in the City Clerk's office. The
Engineer's Report outlines the details of the individual zones, including the annual maintenance
budget, list of parcels included in the zones, and the assessment per parcel in each zone. All
proposed assessments will be at the same rate as last year but will be increased by 4.0% for the
cost of living as provided for in Proposition 218.
In order to approve the annual levy of assessments for Fiscal Year 2005/06, the City Council will
need to approve the initial resolution calling for an Engineer's Report, detailing the annual levy
and setting a date for the public hearing on the report. At the Public Hearing, set for July 12,
2005, the City Council will consider adopting a resolution approving the final Engineer's Report
and authorizing the annual levy. Assessments will then be placed on the County tax rolls for
collection by the County for distribution to the City.
Adopted: P.so, c)-5-(,3
All current zones and their current proposed levy of assessments for Fiscal Year 2005/06 are in
compliance with Proposition 218, the Right to Vote On Taxes Act," as provided by Article XIIID
of the California Constitution.
No noticing, other than posting of a notice of public hearing by the City Clerk, or assessment
ballots will be required for the annual levy of assessments.
ALTERNATIVE ACTION
1) Do not approve the annual levy.
2) Other direction as determined by City Council.
FISCAL IMPACT
The annual levy of assessments currently covers the expected expenses for all current
districts/annexations. All proposed assessments will be at the same rate as last year but will be
increased by 4.0% for the Consumer Price Index (CPI) adjustment for the cost of living, based on
the percentage rate from the Bureau of Labor and Statistics.
ATTACHMENTS
Resolution
Exhibit "A" Location Map
Engineer's Report available in the City Clerk's Reading File
COMBINED ENGINEER'S REPORT
City of Santa Clarita
LANDSCAPE MAINTENANCE DISTRICTS
FISCAL YEAR
2006/06
July 12. 2005
TABLE OF CONTENTS
I.
OVERVIEW.................................................................................................................................................1
A.
INTRODUCTION.........................................................................................................................................1
B.
EFFECT OF PROPOSITION 218................................................................................................................2
11.
DESCRIPTION OF THE DISTRICTS.....................................................................................................3
A.
DESCRIPTION OF DISTRICT SERVICES....................................................................................................3
B.
DISTRICT BOUNDARIES............................................................................................................................4
III.
METHOD OF APPORTIONMENT........................................................................................................10
A.
GENERAL...............................................................................................................................................
10
B.
SPECIAL BENEFIT..................................................................................................................................10
C.
GENERAL BENEFIT.................................................................................................................................
11
D.
METHODOLOGY......................................................................................................................................
12
IV.
DISTRICT BUDGETS........................................................................................................................16
A.
ESTIMATED COSTS OF IMPROVEMENTS
................................................................................................16
B.
DISTRICT BUDGETS...............................................................................................................................16
APPENDIX A
APPENDIX B
APPENDIX C
5WMVAfD Levy 2005� Report - M WLevy 05-0 do.
I. OVERVIEW
A. Introduction
The City of Santa Clarita ("City") annually levies and collects special assessments in order to
maintain the improvements within City initiated Landscape Maintenance District Nos. 1, T1, A-
2 and County initiated District T1A (ad valorem district), (collectively referred to as the
"Districts"). Included in this report are: District No. 1: Zone 1: including Annexations 113, 1C,
1D, Zone 2: including Annexations 2A, 26, 2C, 2D, 2E, 2F, 2G; Zone 3:including Annexation
3A, Zone 4, Zone 5, including Annexation 5A, Zones 6, 7, 8, 12; and District T1, including:
Annexations T1A through T1Z and T1427 through T1429, Zones T2, T3, T4, T5, T6, T7, T8,
T9, T10, including Annexation T10A, T1013, T10C, T10D, T17, T23, T23A, T23B, T29, T31,
T42A, T4213, T42C, and T46; and District A-2, including: A-2 #1, A-2 #2, (the "Annexations"
and "Zones"). The Districts were formed and annual assessments are established pursuant
to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and
Highways Code (the "Act").
District T1 is the City's Area -Wide landscaped median district that provides for the
maintenance of roadway medians located throughout the City.
All other zones or annexations within Districts 1, T1, and A-2 provide for the maintenance of
landscaping located within distinct developments.
District T1A is an ad valorem district that was formed by the County, under the Improvement
Act of 1911, prior to the transfer of jurisdiction to the City. This district collects revenue
directly from property taxes and is separate from the 1972 Act landscape districts. This
district requires no Council action at this time but is hereby referenced in this report as a part
of the landscape maintenance program within the City.
In addition to the City initiated Districts, the responsibility for several County maintained
Landscape Maintenance Zones was transferred to the City's jurisdiction in the mid 1990s.
The County, through the Department of Parks and Recreation, had previously administered
these zones which had provided for the maintenance and servicing of the landscape
improvements located in medians and common areas throughout the City. Pursuant to the
Act, the City Council is now the legislative body for the Districts and zones and may levy
annual assessments acting as the governing body for the operations and administration of the
Districts.
This Combined Engineer's Report ("Report") describes the Districts, any annexation zones or
changes to the Districts and the proposed assessments for Fiscal Year 2005/06. The
proposed assessments are based on the historical and estimated costs to maintain the
improvements that provide direct and special benefits to properties within the Districts. The
costs of the improvements and the annual levy include all expenditures, deficits, surpluses,
revenues, and reserves. Each parcel is assessed proportionately for only those
improvements provided and for which the parcel receives special benefits.
For the purposes of this Report, the word "parcel" refers to an individual property assigned its
own assessor parcel number by the Los Angeles County Assessor's Office. The Los Angeles
County Auditor/Controller uses assessor parcel numbers and specific fund numbers to identify
properties assessed for special district benefit assessments on the tax roll.
Combined Engineer's Report FY 2005106 Page 1
Following consideration of all public comments and written protests at a noticed public hearing
and review of the Report, the City Council may order amendments to the Report or confirm
the Report as submitted. Following final approval of the Report and confirmation of the
assessments, the Council may order the levy and collection of assessments for Fiscal Year
2005/06 pursuant to the Act. Once the levy is approved, the assessment information will be
submitted to the County Auditor/Controller and included on the property tax roll for each
benefiting parcel for Fiscal Year 2005/06.
B. Effect of Proposition 218
On November 5, 1996, California voters approved the Right to Vote On Taxes Act
("Proposition 218") by a margin of 56.5% to 43.5%. This constitutional amendment was the
latest in a series of initiatives regulating the revenue -raising discretion of California local
governments. The provisions of Proposition 218, now California Constitutional Articles XIII C
and XIII D, can be summarized in four general areas:
1. Strengthens the general and special tax provisions of Proposition 13 and
Proposition 62.
2. Extends the initiative process to all local taxes, assessments, fees, and charges.
3. Adds substantive and procedural requirements to assessments.
4. Adds substantive and procedural requirements to property -related fees and
charges.
Prior to Proposition 218, property owners petitioned zones that were added to the Districts.
Subsequent to Proposition 218, all property owners were balloted for inclusion into the
Districts in order to be in compliance with Proposition 218. This Report does not propose to
Increase the assessments for the Districts including any zones of annexations above the
approved annual Consumer Price Index (CPI) for all Urban Consumers, Los Angeles —
Orange — Riverside Counties, CA. Increases, if any, above. this amount were addressed in
separate reports approved at prior Council meetings. Subsequent increases, if any, will be
subject to the procedures and approval process of Section 4 of Article XIII D.
Combined Engineer'i Report FY2005106 Page 2
II. DESCRIPTION OF THE DISTRICTS
A. Description of District Services
The Districts and subsequent zones and annexations provide and ensure the continued
maintenance, servicing, administration, and operation of various landscaping improvements
and associated appurtenances located within the public rights-of-way and dedicated
landscape easements within various tracts and on individual parcels located throughout the
City. Each tract or parcel is identified within a distinct annexation or zone with differing costs
and benefits to the parcels within each annexation or zone. The spreading of the
improvement costs is based upon the total cost of the improvements within each annexation
or zone and is proportionately spread among all benefiting properties within the annexation or
zone based on either acreage or number of parcels. Each property is assessed only for the
cost of the improvements from which benefit is received.
The services necessary for the Districts include, but are not limited to, and may be generally
described as follows:
The operation, maintenance and servicing of ornamental structures, landscaping, including
trees, shrubs, grass, and other ornamental vegetation, and appurtenant facilities, including
irrigation systems and drainage devices located in public places within the boundaries of the
Districts.
Maintenance means the furnishing of services and materials for the ordinary and usual
maintenance, operation and servicing of the ornamental structures, landscaping and
appurtenant facilities, including repair, removal, or replacement of all or part of any of the
ornamental structures, landscaping or appurtenant facilities; providing for the life, growth,
health and beauty of the landscaping, including cultivation, irrigation, trimming, spraying,
fertilizing, and treating for disease or injury; the removal of trimmings, rubbish, debris, other
solid waste; and pest control.
Servicing means the furnishing of electricity for the operation of any appurtenant facilities, and
water for the irrigation and control of the landscaping and the maintenance of any of the
ornamental structures, landscaping and appurtenant facilities.
Plans and specifications for the improvements for the Districts are voluminous and are not
bound in this Report but by this reference are Incorporated and made a part of this Report.
The plans and specifications are on file at the City.
Combined Engineer's Report FY2005106 page 3
B. District Boundaries
The following information is a general description and location of each Zone or Annexation for
details, see Appendix A for individual diagrams.
District No. 1
Zone 1, Residential, Golden Valley Road and Highway 14, (Inactive).
Annexation 1B, Commercial, Centre Pointe, south of Soledad Canyon Road.
Annexation 1C, Tract 44892, Residential, Canyon Gate, Golden Valley Road and Sierra
Highway
Annexation 1 D, Tract 53756, Residential, Golden Valley Road Pardee
Zone 2, Via Princessa Corridor
Annexation 2A, Parcel Map 24147, Commercial, Via Princessa and Sierra Highway,
(Costco).
Annexation 2B, Commercial, Via Princessa and Sierra Highway, (Sierra Storage).
Annexation 2C, Tract 50151, Commercial, Via Princessa and Sierra Highway across
from Costco.
Annexation 2D, Tract 50484, Commercial, Via Princessa and Highway 14, (Jack-in-the-
Box).
Annexation 2E, Parcel Map 25916, Commercial, Sierra Highway north of Via Princessa,
(Flying Tiger).
Annexation 2F, Commercial, (Soledad Entertainment). Please see "Methodology",
page 12.
Annexation 2G, Commercial, Riverview Shopping Center
Zone 3, Tracts 45416-01 & 02, Residential, northeast of Sierra Highway and Sand Canyon
Road, (Sierra Heights).
Annexation 3A, Tract 45416; Residential, Sierra Highway west of Sand Canyon Road.
Zone 4, Albertson's Shopping Center, Commercial, Via Princessa and Sierra Highway,
(Albertson's Street Trees).
Zone 5, Residential, May Way and Via Princessa, west of Whites Canyon Road (Sunset
Hills).
Annexation 5A, Tract 52276, Residential, Koji Court, Via Princessa and May Way.
Zone 6, Tracts 46626, 50536, and 47863, Residential, Whites Canyon Road and Canyon
Crest Road, (Canyon Crest).
Zone 7, Residential, McBean Parkway and Newhall Ranch Road (Creekside).
Combined Engineer's Report FY2005106 page 4
Zone 8, Tract 52354, Residential, Friendly Valley Parkway and Sierra Highway.
Zone 9, See District 1, Zone 5, Annexation 5A, (Renamed)
Zone 10, See District 1, Zone 2, Annexation 2F, (Renamed)
Zone 11, See District 1, Zone 2, Annexation 2B, (Renamed)
Zone 12, Parcel Map 20838, Commercial, Soledad Canyon Road and Gladding Way,
(Inactive).
Zone 13, See District 1, Zone 3, Annexation 3A, (Renamed)
Zone 14, See District Tf, Zone 31, (Now assessed as part of Zone T31)
Commercial, Soledad Canyon Road and Shangri-La Drive.
District No. T1
District T1, Area Wide Medians, various locations throughout the City, includes the following
Annexations:
T1 A, Residential, McBean Parkway north of Newhall Ranch Road, (Northbridge).
T7 B, Residential, McBean Parkway north of Decoro Drive, (Northpark).
T1 C, Residential, Magic Mountain Parkway west of McBean Parkway, (Avignon).
T1 D, Residential, McBean Parkway and Newhall Ranch Road, (Bridgeport).
T1 E, Tract 24694, Residential/Commercial
T1 F, Tracts 49549, 52673, and Tract 42670, Residential.
T1 G, Commercial, Lyons Ave between San Fernando Road and Interstate 5
T1 H, Commercial, Magic Mountain Parkway east of Valencia Boulevard, (Valencia
Honda).
T1 I, Parcel Map 26037, Commercial/Industrial, Smyth Drive between Copperhill Drive
and Dickason Drive.
T1 J, Tract 52267-01, Residential/Commercial, Copperhill Drive and Decoro Drive.
T1 K, Tract 44831-01, Commercial, northeast corner of Dickason Drive and Newhall
Ranch Road.
T1 L, Tract 44831-02, Residential, northeast corner of Dickason Drive and Newhall
Ranch Road.
T1 M, PM 25649, Parcel 2, Commercial, Rye Canyon Road and Newhall Ranch Road,
(Home Depot).
T1 N, Tract 44831-03, Residential, Creekside, northwest corner of McBean Parkway and
Newhall Ranch Road.
Combined Engineer's Report FY2005106 page 5
T1 O, PM 26125, Commercial, Smyth Drive between Copperhill Drive and Dickason
Drive.
T7 P, PM 25885, Commercial, Smyth Drive between Copperhill Drive and Dickason
Drive.
T7 Q, Commercial, northeast comer of McBean Parkway & Magic Mountain Parkway.
T1 R, Commercial, southwest corner of McBean Parkway & Valencia Boulevard.
T1 S Parcel Map 8374, Lot 3, Commercial northwest comer of Valencia Boulevard and
Creekside Road.
T1 T, Tract 33746, Commercial (Kohl's Shopping Center), southeast corner of Valencia
Boulevard and McBean Parkway.
T1 U, Arbor Lane, Residential, southeast corner of Wiley Canyon Road and Via
Macarena.
T1 V, Tract 51931.04, Commercial, northwest corner of Magic Mountain Parkway and
McBean Parkway.
T1 W, Tract 53756, Residential, on Apple Street, south of Lyons Avenue.
T1 X, Parcel 2811-070-001, Residential/Commercial, Harbor Woods, northwest corner
of McBean parkway and Newhall Ranch Road.
T1 Y, Residential, Apartments by the Promenade, on Magic Mountain Parkway, west of
McBean Parkway.
T1 Z, Residential, Town Center West Apartments, southwest corner of Magic Mountain
Parkway and McBean Parkway.
T1 27, Commercial, Cinema Professional Center.
T1 28, Commercial, Hart Pony Project
T1 29, Commercial, Right of Way, Oak Park
Zone T2, Residential, Lyons Avenue, Orchard Village Road, and Wiley Canyon Road, (Old
Orchard).
Zone T3, Residential, northwest of Wiley Canyon Road and Orchard Village Road, (Valencia
Hills).
Zone T4, Residential, McBean Parkway, Orchard Village Road and Tournament Road,
(Valencia Meadows).
Zone T5, Residential, southeast of Orchard Village Road and McBean Parkway, (La Questa).
Zone T6, Residential, McBean Parkway and Avenida Navarre, (South Valley).
Zone T7, Residential, McBean Parkway and Del Monte Drive, (North Valley).
Zone T8, Residential, McBean Parkway and Del Monte Drive, (Summit).
Combined Engineer's Report FY 2005106 page 6
Zone T9, Commercial, Tourney Road between Magic Mountain Parkway and Valencia
Boulevard, (Corporate Center).
Zone T10, Commercial, Avenue Stanford in the Valencia Industrial Park.
Annexation T10 -A, Tract 52673, Residential, Legacy at Copper Hill Drive and Rye
Canyon Road.
Annexation T10-13, Residential, APN 2866-018-129.
Annexation T10 -C, Commercial, 25115 Avenue Stanford
Annexation T10 -D, Commercial, Centerpoint Valencia Industrial Center
Zone T17, Residential, Rainbow Glen Drive and Sierra Highway, (Rainbow Glen).
Zone T23, Residential, Seco Canyon Road and Copper Hill Drive, (Mountain View).
ZoneT23A, Residential, Seco Canyon Road and Copper Hill Drive, (Mountain View Condos).
Zone T23B, Residential, Seco Canyon Road and Copper Hill Drive, (Seco Villas).
Zone T29, Residential, Rainbow Glen Drive and Soledad Canyon Road, (American Beauty).
Zone T30, Commercial, Valencia Boulevard, McBean Parkway, Newhall Ranch Road and
Bouquet Canyon Road, (City Center). See "Methodology", page 13.
Zone T31, Residential, Shangri-La Drive and Soledad Canyon Road, (Shangri-La), plus
Soledad Canyon Branch Library, (See District 1, Zone 14).
Zone T42A, Residential, San Fernando Road and Circle J Ranch Road, (Circle J Ranch).
Zone T4213, Residential, San Fernando Road and Circle J Ranch Road, (Circle J Ranch).
Zone T42C, Residential, San Fernando Road and Via Princessa, (Circle J Ranch).
Zone T46, Residential, McBean Parkway and Newhall Ranch Road, (Northbridge).
District No. A-2
Zone A-2. Annex 1. Commercial, 17873 Sierra Highway
Zone A-2, Annex 2. Commercial, APN 2833-032-043 Carl Court.
District TIA
District T1 is the designation for the Ad Valorem for Zones T1, T2, T3, T4, T5, and T8.
Combined Engineer's Report Fy2005106 page 7
Table I below lists the various Zones and Annexations within the Districts, their land use, and the
number of assessable parcels/units/EDUs.
TABLE
ZONES
District Zones
Zone Description
Land
Use
Code
Number of
Assessable
Parcels/Units/EDU's
Zone 1
Inactive
R
0
Annexation 1 B
Centre Pointe
C
242.517
Annexation 1C
Canyon Gate
R
148
Annexation 1 D
Golden Vally Road Pardee
R
530 EDU
Zone 2A
Parcel Map 24147 Costco
C
14.57
Annexation 2B
Sierra Storage
C
2
Annexation 2C
Tr 50151
C
3
Annexation 2D
Tr 50484, Jack-in-the-Box
C
1.11
Annexation 2E
PM 25916 Flying Tiger
C
1
Annexation 2F
Soledad Entertainment
C
1
Annexation 2G
Riverview Shoppinp Center
C
7.077 Acres
Zone 3
Tracts 45416-01 & 02,
Sierra Heights
R
76
Annexation 3A
Sierra Highway
R
177
Zone 4
Albertson's
C
9.88
Zone 5
Sunset Hills
R
161
Annexation 5A
Koji Court
R
14
Zone 6
Tracts 46626, 50536, &
47863, Canyon Crest
R
281
Zone 7
Creekside Tr 44831-3
R
532.707 EDU
Zone 8
Tract 52354, Jenna Group
R
39
Zone 9
See Dist 1 Zone 5, Annex 5A
R
0
Zone 10
See Dist 1 Zone 2 Annex 2F
C
0
Zone 11
See Dist 1, Zone 2,
Annex 2B
C
0
Zone 12
Parcel Map 20838 Inactive
C
0
Zone 13
See Dist 1 Zone 3 Annex 3A
R
0
Zone 14
See Dist T1 Zone T-31
C
0
Zone T1
Area Wide District T1
R/C
15,536.24
Annexation T1
Northbridge
R
0
Annexation T16
Northpark
R
0
Annexation T1 C
Avignon
R
108
Annexation T1 D
Bridgeport
R
854
Annexation T1 E
Tr 524649
R/C
0
Annexation T1 F
Tr 49549 52673 and 42670
R
55
Annexation T1G
Lyons Avenue
C
115
Annexation T1 H
Parcel Map, Valencia Honda
C
4
Annexation T1 I
PM 26037
C/I
4
Annexation T1J
Tr 52267.01
R/C
508 EDU
Annexation T1 K
Tr 44831-01
C
5 EDU
Annexation T1 L
Tr 44831-02
R
275 EDU
Combined Engineer's Report FY2005106 page 8
- - -- - - • - -j,.-,,. ,� a nun. Da, 0 parcels assessed for the coming fiscal year.
Fluctuations in the number of parcels may occur from year to year as parcels subdivide and/or
combine.
Combined Engineer's Report FY2005106 Page 9
Land
Number of
Use
Assessable
District Zones
Zone Description
Code
Parcels/Units/EDU's
Annexation T1 M
PM 25649 Home Depot
C
4
Annexation Ti N
Tr 44831 03
R
12
Annexation TIO
PM 26125
C
8
Annexation T1 P
PM 25885
C
24
Annexation T1 Q
Ci Center
R
10
Annexation Ti R
Tract 45254 Lot 1
C
2
Annexation T1 S
PM 8374 Lot 3
C
1
Annexation T1 T
Tract 33746, Lots 7throu h 11
C
153.50 EDU/Acre
Annexation Ti U
Arbor Lane
R
21 EDU
Annexation T1 V
Tract 51931-04
C
8
Annexation T1 W
Tract 53756
R
16 EDU
Annexation T1 X
Harbor Woods
R
1
Annexation T1 Y
A artments b the Promenade
R
831 EDU
Annexation T1 Z
Town Center West A artments
R
110.62 EDU
Annexation T1 27
Cinema Professional Center
C
2
Annexation T1 28
Hart Pon Pro'ect
C
4
Annexation T7 29
Oak Park
C
N/A
Zone12
Old Orchard
R
1 026
Zone T3
Valencia Hills
R
462
Zone T4
Valencia Meadows
R
673
Zone T5
La Questa
R
741
Zone T6
South Valle
R
602
Zone T7
North Valle
R
1,815
Zone T8
Summit
R
2 145
Zone T9
Cor orate Center
C
30
Zone T10
Avenue Stanford
. C
39
Annexation T 10-A
Tract 52673 Le ac
R
7
Annexation T 10-8
APN 2866-018-129
R
1
Annexation T 10-C
25115 Avenue Stanford
R
1
Annexation T 10-D
Center oint Val. Ind. Center.
R
2
Zone T17
Rainbow Glen
R
74
Zone T23
Mountain View
R
1 491
Zone T23A
Mt View Condos
R
383
Zone T23B
Seco Villas
R
156
Zone T 29
American Beau
R
221
Zone T30
See Dist Ti, Annex T1Q
R
0
Zone T31
Shan ri-La183
R
Zone T42A
Circle J Ranch
R
625
Zone T42B
Circle J Ranch
R i
86
Zone T42C
Circle J Ranch
R
95
Zone T46
Circle J Ranch
R
2 296
Zone A-2 #1
17873 Sierra Highway
C
5
Zone A-2 #2
APN 2833-032-043 Carl Court
C
5
Note: Total oarrok is
the... r.nn.. . i ..��__ _. _____,_
- - -- - - • - -j,.-,,. ,� a nun. Da, 0 parcels assessed for the coming fiscal year.
Fluctuations in the number of parcels may occur from year to year as parcels subdivide and/or
combine.
Combined Engineer's Report FY2005106 Page 9
III. METHOD OF APPORTIONMENT
A. General
Pursuant to the 1972 Act and the provisions of Proposition 218, the costs of the Districts are
apportioned by a formula or method that fairly distributes the net amount to be assessed
among all assessable parcels in proportion to the special benefits to be received by each
such parcel from the improvements. Proposition 218, approved by the voters in November
1996, requires the agency to separate the general benefit from special benefit, whereas only
special benefits are assessable.
Each parcel within the Districts receives special benefits from the improvements and
associated appurtenances located within the public rights-of-way and dedicated landscape
easements in various tracts throughout the City due to its close proximity of the
improvements.
B. Special Benefit
In the existing Districts, the landscape improvements were installed by the developers,
subdividers of the land, and the continued maintenance was guaranteed through the
establishment of the Districts. If the installation of the improvements and the guaranteed
maintenance did not occur, the lots would not have been established and could not have been
sold to any distinct and separate owner. The establishment of each distinct and separate lot
is a special benefit that permits the construction of a building or structure on the property and
the ownership and sale of the distinct lot in perpetuity.
All the lots are established at the same time, once the conditions regarding the improvements
and the continued maintenance are guaranteed. As a result, each lot within each of the
Districts receives a special and distinct benefit from the improvements and to the same
degree.
The area outside of, and surrounding the residential/commercial parcels, is landscaped
medians and parkways that are owned in common by all the owners of the parcels. These
areas have landscaping improvements that are maintained by the Districts. Since these
improvements are for the benefit of the owners and they also benefit from the maintenance of
these improvements, only the owners of property within the Districts are assessed for this
benefit and its costs.
In addition, the Improvements continue to confer a particular and distinct special benefit upon
parcels within the Districts because of the nature of the improvements. The proper
maintenance of landscaping and appurtenant facilities specially benefit parcels within the
Districts by moderating temperatures, and providing oxygenation thereby enhancing the
environmental quality of the parcels and making them more desirable. The spraying and
treating of landscaping for disease reduces the likelihood of insect infestation and other
diseases spreading to landscaping located throughout the properties within the Districts. The
proper maintenance of the landscaping, ornamental structures, and appurtenant facilities
reduces property -related crimes (especially vandalism) against properties in the Districts. The
landscaping located in the Districts helps to visually join the various segments of the
community, which will enhance the property within the development. Finally, the proper
maintenance of landscaping and ornamental structures Improves the attractiveness of the
properties within the Districts, and provides a positive visual experience each and every time
Combined Engineer's Report FY2005/06
Page 10
a trip is made to or from the property. All of the above-mentioned contributes to a specific
enhancement of the property values of each of the parcels within the Districts.
C. General Benefit
In addition to the special benefits received by the parcels within the Districts, there are
incidental general benefits conferred by the proposed improvements.
The proper maintenance of landscaping and appurtenant facilities within the Districts will not
only control dust from blowing onto properties within the Districts, but will also control dust
from blowing onto properties outside of the Districts. The spraying and treating of
landscaping within the Districts for disease reduces the likelihood of insect Infestation and
other diseases spreading to landscaping located throughout other properties within the City.
Finally, the proper maintenance of landscaping and ornamental structures provides a positive
visual experience to persons passing by the Districts. All of the aforementioned constitutes
incidental general benefits conferred by the improvements.
The total benefits are thus a combination of the special benefits to the parcels within the
Districts and the general benefits to the public at large and to adjacent property owners. The
portion of the total landscape maintenance costs which are associated with general benefits
will not be assessed to the parcels in the Districts, but will be paid from other City funds.
Because the landscaping is located Immediately adjacent to properties within the Districts,
and is maintained solely for the benefit of the properties within the Districts, any benefit
received by properties outside of the Districts is merely incidental. It is estimated that the
general benefit portion of the benefit received from the improvements for the Districts is less
than one (1) percent of the total benefit. Nonetheless, the City has agreed to ensure that no
property is assessed in excess of the reasonable cost of the proportional special benefit
conferred on that property.
Combined Engineer's Report FY2005106
Page 11
D. Methodology
The cost to provide maintenance and services of the improvements within the Districts is fairly
and equitably distributed among each assessable parcel within an annexation or zone based
upon three factors. Within each annexation or zone a parcel is assessed either per parcel
where all parcels in the annexation or zone receive the same assessment; per parcel acreage
where all parcels are assessed based on the parcels percentage of the total number of acres
in the annexation or zone; and per land use or equivalent dwelling unit or EDU where each
parcel is assessed based on the parcels number of equivalent number of dwelling units as it
relates to a single family dwelling unit.
Within District 1, Zones 1, 3, 5, 6, 7 and 8; District T1, Annexations A, B. C, D, N, O; District
Ti Zones T2, T3, T4, T5, T6, T7, T8, T70, T17, T23, T29, T31, T42A, T4213, and T42C, and
T46 single-family residential parcels are assessed an equal amount determined by its Zone
location. (Parcel x Rate = Assessment).
Within District T1, Zones T23 A and B single-family attached properties, (condominiums), with
their own distinct assessor parcel number per unit, are assessed an equal amount determined
by its Zone location. (Parcel x Rate = Assessment).
Within District T1, Zone 23 single family residences are assessed an equal amount
determined by its Zone location. Condominium parcels within Zone 23 (23A and 2313) with
their own distinct assessor parcel number are assessed a common rate that is lower than the
single family homes and is based on the shared landscaping with the single family homes
Within District Ti, Zone 23A and 23B condominium parcels with their own distinct assessor
parcel number are assessed a common rate that is based on the shared landscaping within
their developments but separate from that of the single family homes.
Within District T1 Zone 42B there are three sub areas with their own assessment rate.
Parcels within Area 1 are assessed for the landscaped slopes immediately behind their
parcels. Parcels within Area 2 are assessed for a portion of all landscaping within Zone 42B.
Parcels within Area 3 are assessed for just the entrance landscaping within Zone 42 B.
Single-family unsubdivided parcels, (apartments), which do not receive their own distinct
assessor parcel number per unit, are assessed based on the planned subdivisions number of
units times its zone rate. (Units x Rate = Assessment) There are no current annexations or
zones within this category.
Within District 1, Zones 2, Annexations A, B, D, and E, and Zone 4; District T1, Annexations
T1 -T, T1 -Z, and T1-27 commercial properties are assessed based on the number of acres
within each zone times the rate per acre. (Acreage x Rate = Total Assessment). The total
assessment is then divided by the number of acres per parcel for a parcel's individual
assessment.
Within District 1, Zone 2 Annexation C & F, District Tt, Annexations E, F, G, H, 1, K, S, M, V,
commercial properties are assessed an equal amount per parcel. (Parcel x Rate =
Assessment).
Within District T1, Annexations J, L, N, O, P, R, U, W, X and Z, parcels will be assessed
based on their number of Equivalent Dwelling Units (EDU). All residential development will be
assessed based on their equivalent number of buildable units as they relate to land use
Combined Engineers Report FY2005106
Page 12
density. All commercial development will be assessed based on their land use density. One
EDU Is equivalent to one single family parcel assessment
Single Family Residential 1 single family dwelling unit = 1 EDU
Multi Family Residential Condominiums 1 condominium dwelling unit
2 single family dwelling unit = 1 EDU
Multi Family Residential Apartments 1 apartment unit = .8 EDU
Commercial Industrial 1 commercial/industrial parcel = 3-5 EDU
Until such time as the existing parcels are subdivided and recognized by the County Assessor
the assessment rate will be the per parcel or EDU rate multiplied by the number of existing
parcels or equivalent dwelling units. Once the parcels subdivide the per parcel and EDU rate
will carry over to all new parcels.
District 1, Zone 1 has no landscaping that is maintained by the City and therefore receives no
assessment at this time.
District 1, Zone 7 and 12 were issued zone numbers but were never annexed into the existing
district and are therefore not assessed. Subsequently, Zone 7 was re-formed and called
Creekside.
District 1, Zone 11 was re-formed as District 1, Zone 2, Annexation 2B.
District 1, Zone 10 was re-formed as District 1, Zone 2, Annexation 2F.
District 1, Zone 9 was re-formed as District 1, Zone 5A.
District 1, Zone 13 was re-formed as District 1, Zone 3A.
District 1, Zone 14 was re -assessed with District T1, Zone T31.
District T1, Zone T30 was re-formed as District T1, Annexation T1 0.
District T1, Annexation T1C, Avignon receives a rate of three times the standard rate for
District T1
District T1, Annexation T1D, Bridgeport receives a rate of two times the standard rate for
District T1.
District A-2, Annexation #1 and #2, commercial properties are assessed based on the number
of EDU's within each parcel times the rate per EDU. (EDU x Rate = Total Assessment).
Combined Engineers Report FY2005106
Page 13
All assessed lots or parcels of real property within the proposed Districts are listed on the
Assessment Roll, which is provided as Appendix B of this report. The Assessment Roll
provides the assessment rate for the Districts for Fiscal Year 2005/06. These lots and parcels
are more particularly described on the county assessment roll which is on file in the office of
the Los Angeles County Assessor and by reference is made a part of this report.
Table II below lists the assessment type per zone.
TABLE If
ASSESSMENT TYPES
District Zones
1
1 B
1C
1 D
2A
2B
2C
2D
2E
2F
2G
Zone Descri tion
Inactive
Centre Pointe
Can on Gate
Golden Vall Road Pardee
Parcel Ma 24147, Costco
Sierra Stora a
Tr 50151
Tr 50484 Jack-in-the-Box
PM 25916, FI in Ti er
Soledad Entertainment
Riverview Shoppin Center
Land Use
Res
Comm
Res
Res
Comm
Comm
Comm
Comm
Comm
Comm
Comm
Assessment T
Parcel
Acre
Parcel
Parcel
Acre
Acre
Parcel
Parcel
Parcel
Parcel
Acre
Tracts 45416.01 & 02,
3
Sierra Heights
Res
Parcel
3A
Sierra Hiahwav
Res
Parcel
4
Albertson's
Comm
Acre
5
Sunset Hills
Res
Parcel
5A
KO'1 Court
Res
Parcel
Tracts 46626, 50536, &
6
47863 Can on Crest
Res
Parcel
7
Creekside Tr 44831-3
Res
Parcel
8
Tract 52354 Jenna Grou
Res
Parcel
9
See Dist 1, 5, Annex 5A
Res
Parcel
10
See Dist 1 2, Annex 2F
Comm
Parcel
See Dist 1, 2,
11
Annex 2B
Comm
Parcel
12
Parcel Ma 20838 Inactive
Comm
Parcel
13
See Dist 1 3, Annex 3A
Res
Parcel
14
See Dist Ti T-31
Comm
Parcel
T1
Area Wide District T1
Res/Comm
Parcel
T1A
Northbrid a
Res
Parcel
TIB
North ark
Res
Parcel
TIC
T1 D
Avi non
Brid a ort
Res
Parcel
TIE
Tr524649
Res
Res/Comm
Parcel
Parcel
TIF
Tr 49549, 52673 and 42670
Res
Parcel
T1G
Lyqn8 Avenue
Comm
Parcel
T1 H
Parcel Map, Valencia Honda
Comm
Parcel .
Combined Engineer's Report FY 2006/06
Page 14
District Zones Zone Descri tion
Land Use
Assessment T e
Tl l
PM 26037
Comm/Ind
Parcel
T1J
Tr 52267-01
Res/Comm
EDU
T1 K
Tr 44831-01
Comm
Parcel
T1L
Tr 44831-02
Res
EDU
TIM
PM 25649, Home De of
Comm
Parcel
TIN
Tr 44831-03
Res
EDU
T10
PM 26125
Comm
EDU
T1 P
PM 25,885
Comm
EDU
T1 Q
Ci Center
Res
Parcel
T1 R
Tract 45254 Lot 1
Comm
Parcel
T1 S
PM 8374, Lot 3
Comm
Parcel
T1 T
Tract 33746, Lots 7throu h 11
Comm
Acre
T1 LI
Arbor Lane
Res
Parcel
T1 V
Tract 51931.04
Comm
Parcel
T1 W
I Tract 53756
Res
Acre
T1 X
Harbor Woods
Res
Parcel
T1 Y
A artments b the Promenade
Res
EDU
T1 Z
Town Center West A artments
Res
Acre
T1 27
Cinema Professional Center
Comm
EDU
T1 28
Hart Pon Pro'ect
Comm
EDU
T1 29
Oak Park
Comm
EDU
T2
Old Orchard
Res
Parcel
T3
Valencia Hills
Res
Parcel
T4
Valencia Meadows
Res
Parcel
T5
La Questa
Res
Parcel
T6
South Valle
Res
Parcel
T7
North Valle
Res
Parcel
T8
Summit
Res
Parcel
T9
Cor rate Center
Comm
Parcel
T10
Avenue Stanford
Comm
Parcel
T 10-A
Tract 52673 Le ac
Res
Parcel
T 10-B
APN 2866-018-129
Res
Parcel
T 10-C
25115 Avenue Stanford
Res
Parcel
T 10-D
Cente int Val Ind Center
Res
Parcel
T17
Rainbow Glen
Res
Parcel
T23
Mountain View
Res
Parcel
T23A
Mtn. View Condos
Res
Parcel
T23B
Seco Villas
Res
Parcel
T 29
American Beau
Res
Parcel
T30
See Dist T1 Annex Ti Q
Res
Parcel
T31
Shangra
Res
Parcel
T42A
Circle J Ranch
as
Parcel
T42B
Circle J Ranch
as
Parcel
T42C
Circle J Ranch
as
Parcel
T46
Circle J Ranch
Res
Parcel
A-2 #1
17873 Sierra Hi hwa
Comm
EDU
A-2 #2
APN 2833-032-043 Carl Court
Comm
EDU
Combined Engineer's Report FY2005/06
Page 15
IV. DISTRICT BUDGETS
A. Estimated Costs of Improvements
The Act provides that the estimated costs of the improvements shall include the total cost
of the improvements for Fiscal Year 2005/06, including incidentals, which may include
reserves to operate the Districts until funds are transferred to the City from the County,
around December 10 of the next fiscal year.
The Act also provides that the amount of any surplus, deficit or contribution be included
in the estimated cost of improvements. The net amount to be assessed on the lots or
parcels within the Districts is the total cost of installation, maintenance and servicing with
adjustments either positive or negative for reserves, surpluses, deficits and/or
contributions.
For the Districts, a reserve study has been completed, identifying several areas where
capital improvements are necessary. For details on this study, reference Is made to the
copy on file with the City.
Estimated costs of improvements for the Districts are voluminous and are not bound in
this Report but by this reference are incorporated and made a part of this Report. The
estimated costs are on file at the City where they are available for public inspection. They
include the decision package lists, and contract spreadsheets for the upcoming fiscal
year.
B. District Budgets
All Zones and Annexations have been balloted and at the time of approval, voted for an
allowable inflation factor. The annual inflation factor this Fiscal Year 2005/06, is 4%
based on Consumer Priced Index (CPI) for All Urban Consumers, Los Angeles —
Riverside — Orange County, CA.
Table III gives the current assessment rate, which includes the current CPI, per
parceVacre/EDU for each District and subsequent zone or annexation.
Combined Engineer's Report FY2005106 Page 16
TABLE III
DISTRICT/ANNEXATION RATES
FISCAL YEAR 2005/06
Combined Engineer's Report FY2005106
Page 17
Parcel
District/
Assessment
Assessment
Acreage
EDU
Total
Zones
Descrition
a
Per Type
Count
Assessment
1
Golden Valle Inactive
Parcel
$0.00
19
$0.00
1 B
1 C
Centre Pointe
Acre
679.58
--I
242.52
-90,605.34
1 D
Can on Gate
Golden Vally Road Pardee
Parcel
Parcel
633.82
148
-93-,8--05.60
2A
Parcel map 24147 Costco
Acre
60.40
1848.80
530
14.57
32 012.00
266-3-696
2B
Sierra Storage
Acre
4,815.34
2
9,630.68
2C
Tr 50151
Parcel
5214.71
3
15,644.10
2D
Tr 50484, Jack-in-the-Box
Parcel
2,321.56
1
2,328.06
2E
PM 25916, Flying Tiger
Parcel
405.54
1
405.54
2F
Soledad Entertainment
Parcel
232593
1
2,325.93
2G
Riverview Sho in Center
Acre
885.00
7.077
6,263.10
Tracts 45416-01 & 02,
3
Sierra Hei hts
Parcel
534.40
76
40,614.40
3A
Sierra Hi hwa
Parcel
208.37
177
36 879.72
4
5
Albertson's
Sunset Hills
Acre
408.72
9.88
4 038.12
5A
Ko'i Court
Parcel
Parcel659.86
979.01
161
157 619.00
14
9238.04
Tracts 46626, 50536, &
6
47863, Can on Crest
Parcel
529.32
281
148,738.92
7
Creekside Tr 44831-3
Parcel
210.10
672.71
141 335.76
8
Tract 52354 Jenna Grou
Parcel
245.68
39
9581.52
12
Parcel Ma 20838 Inactive
Parcel
0.00
0
000
T1
Area Wide District T1
Parcel
56.45
12 544
707 983.36
T1A
Northbrid a
Parcel
0.00
0
0.00
T1 B
TIC
North ark
Avi
Parcel
0.00
0
0.00
T1 D
non
Brid a ort
Parcel
169.31
100
16,930.00
TIE
Tr 524649
Parcel
Parcel
112.88
865
97 641.20
TIF
Tr 49549, 52673 and 42670
Parcel
0.00
56.45
0
55
0.00
3104.20
T1G
T1 H
L ons Avenue
Parcel Map, Valencia Honda
Parcel
Parcel
56.45
129
7,280.76
T11
PM 26037
Parcel
56.45
56.45
4
4
225.76
T1J*
11K
Tr 52267-01
Tr 44831-01
EDU
56.45
489
225.76
27 600.74
T11.
Tr 44831-02
Parcel
EDU
56.45
5
282.20
TIM
PM 25649, Home De of
Parcel
56.45
1836.23
275
15 522.48
IN
Tr 44831-03
EDU
56.45
4
593
7344.88
33 468.92
110
,T1 P
PM 26125
PM 25885
EDU
56.45
8
451.52
T1 0 I
City Center
EDU
Parcel
56.45
24
135456
298.21 1
9
2683.80
Combined Engineer's Report FY2005106
Page 17
District/
Zones
Description
Assessment
Type
Assessment
Per Type
Parcel
Acreage
EDU
Count
Total
Assessment
Ti R
Tract 45254 Lot 1
Parcel
56.44
1
$56.44
T1 S
PM 8374, Lot 3
Parcel
298.21
1
298.20
Ti T
Tract 33746, Lots 7 throw h 1
Acre
56.41
153.50
8,659.18
T1 U
Arbor Lane
Parcel
56.45
21
1,185.44
Ti V
Tract 51931-04
Parcel
474.24
8
5,216.64
T1 W
Tract 53756
Acre
56.45
21.33
1,204.08
Ti X
Harbor Woods
Parcel
56.44
1
56.44
T1 Y
Apartments by Promenade
EDU
37.19
831
30,905.22
T1 Z
Town Center West Apartment
Acre
56.45
110.614
6,244.60
T1 27
Cinema Professional Center
EDU
56.45
10
564.48
T1 28
Hart Pon Pro'ect
EDU
2,867.40
7
20 874.70
T129
Oak Park
EDU
0.00
0
0.00
T2
Old Orchard
Parcel
162.221,026
166 437.72
T3
Valencia Hills
Parcel
322.05
462
148,782.48
T4
Valencia Meadows
Parcel
171.77
673
115,594.48
T5
La Questa
Parcel
172.95
741
128 148.54
T6
South Valley
Parcel
192.97
602
116,161.25
T7
North Valley
Parcel
224.52
1,815
407,503.80
T8
Summit
Parcel
417.48
2,145
895,077.12
T9
Corporate Center
Parcel
1,097.32
29
31,822.28
T10
Avenue Stanford
Parcel
728.00
39
28,392.00
T 10-A
Tract 52673, Legacy
Parcel
728.00
4
2,912.00
T 10-B
APN 2866-018-129
Parcel
728.00
1
728.00
T 10-C
25115 Avenue Stanford
Parcel
728.00
1
728.00
T 10-D
Center oint Val. Ind. Center
Parcel
728.00
2
1456.00
T17
Rainbow Glen
Parcel
413.88
74
30,627.12
T23
Mountain View
Parcel
555.82
951
528 584.82
T23-1
Mtn. View Condos
Parcel
322.05
383
123 341.32
T23-2
Seco Villas
Parcel
322.05
156
50,238.24
T23A
Mtn. View Condos
Parcel
650.05
383
248,965.32
T23B
Seco Villas
Parcel
548.66
156
85,590.96
T29
American Beauty
Parcel
295.80
221
65,371.80
T31
Shan ri-La
Parcel
912.12
183
171 925.42
142A
Circle J Ranch
Parcel
648.96
625
405,600.00
T42B
Circle J Ranch
Parcel
659.53
40
26,380.80
T42B
Circle J Ranch
Parcel
1 403.23
31
43,499.82
T42B
Circle J Ranch
Parcel
112.90
15
1,693.50
T42C
Circle J Ranch
Parcel
604.64
95
57 440.80
T46
Circle J Ranch
Parcel
671.94
2,296
1 542,774.24
A-2 #1
17873 Sierra Hiah
EDU
57.90
5
289.50
APN 2833-032.050451
A-2 #2
Carl Court
EDU
57.90
10
579.00
250 MF unite
ea a EDU er unit 305 SF
p , units ® 1.0 EDU per unit & 1 Comm unit 0 3.0
Combined Engineer's Report FY2005106 Page 18
COMBINED ENGINEER'S REPORT
SANTA CLARITA
LANDSCAPE MAINTENANCE DISTRICTS
FISCAL YEAR 2005/06
City of Santa Clarita, County of Los Angeles, State of California
This Report describes the Districts and all relevant zones therein including the improvements,
budgets, parcels, and assessments to be levied for Fiscal Year 2005/06 as they existed at the time of
the passage of the Resolution of Intention. Reference is hereby made to the Los Angeles County
Assessor's maps for a detailed description of the lines and dimensions of parcels within the Districts.
The undersigned respectfully submits the enclosed Report as directed by the City.
Dated this 14th, day of June, 2005
NBS
Assessment Engineer
On Behalf of the City of Santa Clarita
By: -4� ,e M -,e
Rick Clark, Project Consultant
APPENDIX A - DISTRICT BOUNDARY DIAGRAMS
The District Location map has been attached to the agenda item and is part of this
appendix. The District boundary diagrams of each zone and annexation are included by
reference to this appendix and provide general boundaries and landscape locations. The,
plans and specifications are also incorporated by reference and are the governing
documents. The plans, specifications and district inventories are available for inspection in
room 260 and are made part of this report.
APPENDIX B — FISCAL YEAR 2005/06 DISTRICT BUDGETS
The City budget is hereby incorporated by reference. This report includes the revenues for
each zone and assessments for each zone. The Assessor's parcel printout listing each parcel
and the assessment for each parcel is voluminous and is incorporated by reference. The list is
available for inspection in room 260 and is the governing document for the assessments. The
list is submitted to the County for inclusion in the 2005/06 tax roles.
Reserve studies for each zone have been prepared and are on file in room 260. They are
included in the district budgeting process and are updated periodically as necessary.
City of Santa Clarita Landscape Districts and Zones
BUDGETED REVENUES - Total Assessment per Zone
Assessed revenue only (does not include ad valorem)
The City Budget is incorporated by reference. Refer to the City Budget for budgeted expenditures
FY 2005/06
Zone 1
Golden Valley
$216,422.94
Zone 2
Price Costco
63,534.36
Zone 3
Sierra Heights
77,494.12
Zone 4
Albertsons
4,038.12
Zone 5
Sunset Hills
166,857.04
Zone 6
Canyon Crest
148,738.92
Zone 7
Creekside
141,335.76
Zone 8
Tract 52354 - Jenna Group
9,581.52
Zone 12
PM 20838 Soledad Canyon Rd. - Inactive
0.00
Zone T1
Citywide Area District T1
997,365.56
Zone T2
Old Orchard
166,437.72
Zone T3
Valencia Hills
148,782.48
Zone T4
Meadows
115,594.48
Zone T5
Glen
128,148.54
Zone T6
South Valley
116,161.92
Zone T7
Central & North Valley
407,503.80
Zone T8
Summit
895,077.12
Zone T9
Corp. Center
31,822.28
Zone T10
Avenue Stanford
34,216.00
Zone T17
Rainbow Glen
30,627.12
Zone T23
Mountain View - 1481
702,164.38
Zone T23A
Mountain View Condos
248,965.32
Zone T23B
Seco Villas
85,590.96
Zone T29
American Beauty
65,371.80
Zone T31
Shangri-la
171,925.42
Zone T42A
Circle J
405,600.00
Zone T42B
Circle J
71,574.12
Zone T42C
Circle J - Beazer
57,440.80
Zone T46
Northbridge
1,542,774.24
Zone A-2 #1
Sierra Highway
289.54
Zone A-2 #2
Carl Court
579.08
TOTAL:
$7,252,015.46
APPENDIX C - FY 2005/2006 ASSESSMENT ROLL
Parcel identification for each lot or parcel within the Districts, shall be the parcel as shown on
the Los Angeles County Assessor Parcel Maps and/or the Los Angeles County secured Tax
Roll for the year in which this report is prepared.
Non -assessable lots or parcels may include government owned land, public utility owned
property, land principally encumbered with public rights -of -ways or easements and dedicated
common areas. These parcels will not be assessed.
A listing of parcels within the Districts, along with the proposed assessment amounts are on file
in room 260 and by reference are made part of this report. Due to recent parcel subdivision,
current situs address and ownership information may be unavailable.
Upon approval of this report, and confirmation of the assessments, the assessment information
will be submitted to the County Auditor Controller, and included in the property tax roll in Fiscal
Year 2005/06. If the parcels or assessment numbers within the districts and referenced in this
report, are re -numbered, re -apportioned, or changed by the County Assessor's Office after
approval of the report, the new parcel or assessment numbers with the appropriate assessment
amount will be submitted to the County Auditor Controller. If the parcel change made by the
County includes a parcel split, parcel merger or tax status change, the assessment amount
submitted on the new parcels or assessment numbers will be based on the method of
apportionment and levy amount approved in this report be City Council.
S.TIML IAMAnn Levy 2005-06\En91neent Report • Annual Lon 06-06.cloc