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HomeMy WebLinkAbout2005-07-12 - AGENDA REPORTS - SMD 1 ANNUAL LEVY (2)PUBLIC HEARING DATE: SUBJECT: DEPARTMENT: Agenda Item: CITY OF SANTA CLARITA AGENDA REPORT City Manager Approval: (V/ V - Item to be presented by: Darren Hemandez July 12, 2005 zs ANNUAL LEVY OF ASSESSMENTS AND CONTINUED MAINTENANCE OF ALL ZONES WITHIN SANTA CLARITA STREETLIGHT MAINTENANCE DISTRICT NO. 1 FOR FISCAL YEAR 2005/2006 Administrative Services RECOMMENDED ACTION City Council conduct the public hearing, adopt the resolution, and approve the Engineer's Report for the annual levy of assessments and continued maintenance of the Santa Clarita Streetlight Maintenance District No. 1 for Fiscal Year 2005/2006. BACKGROUND The Santa Clarita Streetlight Maintenance District No. 1 was established to collect funds to cover the expenses for energy and maintenance of a majority of streetlights in the City. These costs are billed by the Southern California Edison Company for all approximate 13,000 streetlights currently owned and maintained by Edison. 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 District including the annual maintenance budget, list of parcel types being assessed, and the assessment per parcel type. All proposed assessments will be at the same rate as last year. On June 14, 2005, Council adopted a Resolution calling for the annual Engineer's Report detailing the annual levy of assessments and setting a Public Hearing on the report. At this Public Hearing, the City Council will consider public input on adopting a resolution approving r the final Engineer's Report and authorizing the annual levy. Upon approval by the City Council, assessments will be placed on the County Tax Rolls for collection by the County for distribution to the City. All current proposed levy of assessments for Fiscal Year 2005/2006, have received property owner approval and are therefore in compliance with Proposition 218, the "Right to Vote On Taxes Act" as provided by Article XITID 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 ACTIONS 1. Do not approve the annual levy of assessments. 2. Other direction as determined by City Council. FISCAL IMPACT The annual levy of assessments, totaling $305,665.64, currently contributes funds to cover the expected expenses for all current districts/zones. All proposed assessments will be at the same rate as last year. ATTACHMENTS Resolution Engineer's Report (Available in the City Clerk's reading file) City of Santa Clarita Streetlight Maintenance District No. 7 2005/06 Final Engineer's Report July 2005 Prepared by Mels Corporate Office Regional Office 41661 Enterprise Circle North, Suite 225 870 Market Street, Suite 901 Temecula, CA 92590 San Francisco, CA 94102 (800) 676-7516 phone (800) 434-8349 phone (951)296-1998 fax (415)391-8439 fax CITY OF SANTA CLARITA STREETLIGHT MAINTENANCE DISTRICT NO.1 23920 Valencia Blvd., Suite 295 Santa Clarita, CA 91355 Phone - (661) 259-2489 Fax - (661) 286-4186 CITY COUNCIL Cameron Smyth, Mayor Lauren Waste, Mayor Pro -Tem Frank Ferry, Council Member Marsha McLean, Council Member Bob Kellar, Council Member CITY STAFF Kenneth Pulskamp, City Manager Kenneth Striplin, Assistant City Manager Darren HernAndez, Director of Administrative Services Sharon Dawson, City Clerk NBS Pablo Perez, Client Services Director Greg Davidson, Senior Consultant Shane Spicer, Financial Analyst i i TABLE OF CONTENTS [ 1. ENGINEER'S LETTER 1-1 2: PLANS AND SPECIFICATIONS 2-1 2.1. Introduction of SMD No. 1........................................................................... 2-1 2.2. Description of the Boundaries of SMD No. 1 ............................................... 2-2 2.3. Description of Improvements and Services ................................................. 2-2 3. ESTIMATE OF COSTS 3-1 3.1. SMD No. 1 Budget....................................................................................... 3-1 4. ASSESSMENTS 4.1 4.1. Method of Apportionment............................................................................ 4-1 (� t 4.2. Annual Assessments................................................................................... 4-5 S. ASSESSMENT BY LAND USE 5-1 6. ASSESSMENT DIAGRAM 6-1 7. ASSESSMENT ROLL . 7-1 I III 9. ENGINEER'S LETTER WHEREAS, on June 14, 2005, the City Council of the City of Santa Clarita (the "City'), State of California, under the Landscaping and Lighting Act of 1972 (the "Act"), adopted its Resolution Initiating Proceedings for the Annual Levy of Assessments and Ordering the Preparation of an Engineer's Report for Streetlight Maintenance District No. 1 ("SMD No. 1"); WHEREAS, the Resolution of Initiation directed NBS Government Finance Group, DBA NBS, to prepare and file a report presenting plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements for SMD No. 1 for the referenced fiscal year, a diagram for SMD No. 1 showing the area and properties to be assessed, and an assessment of the estimated costs of the maintenance, operations, and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within SMD No. 1 in proportion to the special benefit received; NOW THEREFORE, the following assessment is made to cover the portion of the estimated costs of maintenance, operation and servicing of said improvements to be paid by the assessable real property within SMD No. 1 in proportion to the special benefit received: SUMMARY OF ASSESSMENT I, the undersigned, respectfully submit the enclosed Engineer's Report and, to the best of my knowledge, information and belief, the Engineer's Report, Assessments, and the Assessment Diagram herein have been prepared and computed in accordance with the order of the City Council of the City of Santa Clarita. MWE= Prepared by NBS 1.1 7, 0 2, PLANS AND SPECIFICATIONS 2.1. Introduction of SMD No. 1 Prior to Fiscal Year 1998/99, streetlighting services in the City were provided by a special benefit district administered by the County of Los Angeles. The Santa Clarita area was included in two separate districts under the County's jurisdiction. County Lighting District LLA -1 was formed on July 24, 1979 and was supplemented by the existing County Lighting Maintenance District (CLMD) 1867. Upon Incorporation of the City of Santa Clarita in 1987, a Santa Clarita Zone was formed specifically for the area within the City's boundaries. CLMD 1867 and County Lighting District LLA -1 are contiguous with each other and are wholly within the City's boundaries. However, County Lighting District LLA -1 covers a greater portion of the City. The District referred to as CLMD 1867 Is funded from ad valorem property tax revenue pursuant to the Improvement Act of 1911, with the rate set by Proposition 13. County Lighting District LLA -1 was established and is funded by assessments levied beginning in 1979 pursuant to the Landscape and Lighting Act of 1972, when new annexations to the County Lighting District could no longer collect ad valorem revenue. LLA -1 was established to cover the lights in the new annexation areas and to supplement the current ad valorem revenue. f As of July 1, 1998, all streetlight districts are under the jurisdiction of the City as Streetlight l Maintenance District No. 1 (previously LLA -1) and No. 2 (previously CLMD 1867) respectively. It is now the Citys responsibility to prepare and levy the annual assessments necessary to maintain the streetlights within the District. Upon effective date of the transfer, the City assumed total responsibility for the District's maintenance contract under which Southern California Edison is providing the required services. Pursuant to the Act, the City Council is now the legislative body for the District and may levy annual assessments and act as the governing body for the operation and administration of the District. In addition, any new development will also be required to annex into the existing District. All new annexations will be annexed into SMD No. 1, under the 1972 Act. It is not clear at this time whether the City can collect ad valorem on any new annexations. This report references all annexations that have been approved by the Council prior to April 30, 2005. The Act provides for the levy of annual assessments after formation of an assessment district for the continued maintenance and servicing of the district improvements. The costs associated with the Installation, maintenance, and service of the Improvements may be assessed to those properties which are benefited by the installation, maintenance, and service. This report addresses only SMD No. 1. District No. 2, the ad valorem portion, is handled through the County Auditor and the State Board of Equalization and is not acted upon by the City Council. r F Prepared by NBS 2-1 t i ZZ Description of the Boundaries of SMD No. 1 Boundary maps for each of the areas within SMD No. 1 are voluminous and are not bound in this Report but by reference are incorporated and made a part of this Report. The boundary maps are on file with the City of Santa Clarita. 2.3. Description of Improvements and Services Improvements provided within SMD No. 1 may include, but are not limited to: Installation of street lighting and appurtenant facilities. Services and maintenance include all work necessary for the daily maintenance required to maintain said lights in proper operation including providing said lights with the proper energy necessary to operate the lights. The complete plans and specifications for the improvements are not bound in this Report but by this reference are incorporated and made a part of this Report, and are on file with the City of Santa Clarita. Plans and Specifications SMD No. 1 was established to collect funds to cover the expenses for energy and maintenance of a majority of streetlights in the City. These costs are billed by the Southern California Edison Company for all approximate 13,000 streetlights currently owned and maintained by Edison. The proposed new and/or existing improvements for SMD No. 1 include, but are not limited to, and may be generally described as follows: • The installation of streetlighting and appurtenant facilities necessary for the daily operation of said lighting within City roads right-of-way. Installation covers all work necessary for the installment or replacement of said lighting and all appurtenant work necessary to complete said installment or replacement. • The operation, maintenance, and serving of all existing streetlighting and appurtenant facilities are necessary for the daily operation of said lighting located within City roads right-of-way. Operation, maintenance, and servicing means all work necessary for the daily maintenance required to maintain said lights in proper operation including providing said lights with the proper energy necessary to operate the lights. All improvements consisting of ornamental streetlight, mast arm streetlights and appurtenant facilities do exist at the present time. The cost associated with these improvements will be the cost of operations, maintenance and servicing during Fiscal Year 2005/06. Plans and Specifications for the improvements for the Streetlight Maintenance District 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 where they are available for public inspection. Locations of all streetlights are included on lighting inventory maps available for inspection at the City. r r Prepared by NBS 4-2 1 7 r F C h— I ESTIMATE OF COSTS The cost of servicing, maintaining, repairing and replacing the actual improvements as described in the Plans and Specifications are summarized as follows: 3.1, SMD No. 1 Budget The Estimated costs of Improvements for SMD No. 1 are voluminous and are not bound in this Report but by this reference are incorporated and made a part of this Report. are incorporated and made a part of the report. The estimated costs are on file at the City where they are available for public inspection. The SMD No.1 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 parcels within the District is the total cost of servicing, maintaining, repairing and replacing the actual improvements; and the administration of the SMD No. 1, and is outlined in the following table. The total annual assessment per Equivalent Dwelling Unit (EDU) is the Maximum Annual Assessment per EDU for the Original parcels and the Annexed parcels for the SMD No. 1 as described in Section 4.2. Fiscal Year 2005/06 Estimated through Operation/Maintenance Expenses: Utility/Maintenance $1,510,710.00 Professional/Attorney Services 50,000.00 Administration/Special Equipment 155,195.00 Reserve Fund Collection 1.057.952.50 Total SMD No. 1 Costs 19 77-,% ass an Six months reserve is set aside in the Reserve Fund to cover expenses until such time as assessments received by the County Auditor/Controller are delivered to the City in December 2005. The remaining balance in the Reserve Fund will be use for capital improvements and installment levies to the District. The capital improvements for the District will consist of additional maintenance including upgrades and unrecoverable knockdowns not covered by Southern California Edison. Estimated Funds on hand as of July 1, 2005 Reserve Fund Collection Funds used for Current Fiscal Year Costs Estimated 2006 $4,318,501.00 1,057,952.50 (768.191.88) F Prepared by NBS 3_1 4 r F 4. ASSESSMENTS The actual assessment and the amount of the assessment for the Fiscal Year 2005/06 apportioned to each parcel as shown on the latest equalized roll at the County Assessor's office are listed in Section 6 of this Report. The description of each lot or parcel is part of the records of the County Assessor of the County of Los Angeles and such records are, not bound in this Report but by reference are incorporated and made a part of this Report. 4.1. Method of Apportionment Pursuant to the Landscaping and Lighting Act of 1972 and Article MID of the Constitution of the State of California, all parcels that have special benefit conferred upon them as a result of the maintenance and operation of improvements shall be identified and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire cost of the maintenance and operation of the improvements. Only parcels that receive direct special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received. The City, in determining the necessity of forming SMD No. 1, took into account the cost of providing services to the residents, business and properties located within the entire City. Each and every parcel within the District receives a particular and distinct benefit from the improvements over and above general benefits conferred by the improvements. All of the improvements were conditions of approval for the creation or development of the parcels. In order to create or develop parcels, the City required the original developer to install, and guarantee the maintenance of streetlighting and appurtenant facilities to serve the parcels. Therefore, each and every parcel within the District could not have been developed in the absence of the installation and promised maintenance of these facilities. The benefit provided by streetlighting consists of safety for pedestrians and motorists living and owning property in the District during the nighttime hours. This is a distinct and special benefit to all developed parcels in the District. Streetlighting can be determined to be an Integral part of streets as a permanent public Improvement. One of the principle purposes of fixed roadway lighting is to create a nighttime environment conducive to quick, accurate, and comfortable seeing for the user of the facility. These factors, if attained, combine to improve traffic safety and achieve efficient traffic movement. Fixed lighting can enable the motorist to see detail more distinctly and to react safely toward roadway and traffic conditions present on or near the roadway facility. Streets are constructed for the safe and convenient travel by vehicles and pedestrians. They also provide an area for underground and overhead utilities. Streetlights are installed on and are for street purposes and are maintained and serviced to allow the street to perform to the standards it was designed. Assessments for the maintenance and servicing of streets may include streetlights. Streetlights are considered an integral part of the entire street, the same as curb, gutters, pavement, signage and striping. Taken as a group, they are the elements that provide a safe route for motorists and pedestrians. Streetlights are installed to make streets safer. Streetlights are installed to provide better visibility for drivers. One hundred (100) percent of the r illumination from the lights is directed to the street, ninety (90) percent on the street side of the curb Prepared by NBS 4_1 i rand ten (10) percent behind the curb. The spacing of the lights is based upon the speed of the wft vehicles and the natural ability of the motorists' eyes to adjust to light and dark areas. The system of streets within the District are established to provide access to each parcel in the SMD No. 1. Streetlights provide a safer street environment for owners of the parcels served. If the parcels were not subdivided to provide individual parcels to owners within the SMD No. 1, there would be no need for a system of streets with safety lighting. The City has determined that streetlights are also an integral part of the quality of life within the City. This quality of life is a special benefit to some degree to all parcels, except government owned parcels, including easements, and flood channel parcels. Therefore, the installation, operation and maintenance of streetlights is for the express, special benefit of the parcels within the SMD No. 1. The following information can be used to determine the EDU('s) per parcel. Based on the land use information provided by the County Assessor, it has been determined that in the existing district, approximately 96 percent of the parcels are in a residential category. Approximately 95 percent are single-family homes or condominiums, and the remainder are duplexes, triplexes, or apartments. The existing districts include some properties that may not actually have streetlights in their block but which do receive a neighborhood benefit from the lights in the area. These properties were also included in the SMD No. 1. Therefore a value of 1/2 was given to °People Use" while "Intensity' and "Security Benefit" were rated at 1/4 to form the basic unit. Parcels in other land use categories were then rated by comparison with the basic EDU. In the remainder of the residential category, which is comprised of multiple rental type properties, the value for Intensity would remain at 1/4, but the other two items would increase in proportion to the number of family dwelling units on the parcel. For example, a duplex was assigned 1/4 for Intensity, 1 for People Use and 1/2 for Special Benefit for a total of 1-3/4 EDU's. The owner of such property would therefore pay 1-3/4 times as much for lighting as the owner of a single-family unit. In consideration of the distance some units would be from the lighted roadway, Security Benefits in the residential category would not be increased beyond a value of 1. Thus, a 5 -unit apartment would be assigned 1/4 for Intensity, 2-1/2 for People Use and 1 for Security Benefits for a total of 3-3/4 EDU's. As the number of apartments on a parcel increases, the service charge units assigned for people t ; would follow a declining scale as shown in the following Residential EDU Calculation table: r Prepared by NBS 4-2 The following tables summarize the Residential EDU and Non -Residential EDU Calculations: i' Residential EDU Calculations j Landuse T e People Use Security Intensity Total EDU's SFR and Condos 0.50 0.25 0.25 1.00 per parcel APT2 Apartments (2-4 units) '% x units 0.25xunits 0.25 2 1.00 0.50 0.25 1.75 per parcel 3 1.50 0.75 0.25 2.50 per parcel 4 2.00 1.00 0.25 3.25 per parcel APT5 Apartments (5-20 units) '% x units 1.00 0.25 5 2.50 1.00 0.25 3.75 per parcel 20 10.00 1.00 0.25 11.25 per parcel APT21 Apartments (21-50 units) 1/3 units x (units - 20) + 20 -unit apartment EDU's 50 10.00 11.25 21.25 per parcel APT51 Apartments (51-100 units) 1/4 units x (units - 50) + 50 -unit apartment EDU's 100 12.50 21.25 33.75 per parcel APT101 Apartments (101+ units) 1/5 units x (units -100) + 100 -unit apartment EDU's 175 15.00 33.75 48.75 r rcel The non-residential lots or parcels are separated into 38 land use categories as determined by the County Assessor. Equivalent Dwelling Units (EDU's) are assigned on the basis of average benefits for different groups of land uses, Groups A -K. Properties within the 10 land use categories in Group K varied widely from the norm and therefore these lots or parcels were considered on an individual basis. Each of the parcels or lots in these land use categories was identified on the official lighting district maps and each streetlight or portion thereof in the immediate proximity of the lots or parcels benefiting the lots or parcels was assigned a number of units as Identified below. The total number of EDU's so determined for that category would be distributed among the lots or parcels in that category in proportion to the lot or parcel area as shown in the following table. A minimum of 3 EDU's would be assessed to each lot or parcel to be compatible with group D which contains many of the smaller business categories. Several large lots or parcels in outlying areas within the existing lighting district have no lights in the immediate proximity and therefore those lots or parcels would be assessed the minimum amount. r Since benefits have been related to property use and property users, no charge would be assessed on vacant lots t or parcels within the SMD No. 1. iI Prepared by NBS 4-3 F Non -Residential EDU Calculations Group A Irrited Dump Sites�s, Dry Farms, Cemeteries, 1 EDU minimum charge 1.00 per parcel Animal Kennels, Nurseries and Group B greenhousesChurches, PrivateuSchostrial ols, Petroleum 1.00 0.50 0.25 2.00 per parcel and Gas, Utility Group C Commercial Parking Lots 1.00 0.50 1.00 2.50 per parcel Office & Professional building, Bank, Group D Savings & Loan, Service Shop, Lumber Yard, Golf Course, Race Track/stable, 100 1.00 1.00 3.00 per parcel p Camp, Home for the Aged Group E Store, Store w/ office or residence, Service Station, Club & Lode Hall 2,00 1.00 1.00 4.00 per p parcel Group F Rooming House (same as a unit 3.00 1.00 0.25 4.25 per parcel Group G Restaurant, Theater 3.00 1.00 1.00 5.00 per parcel Group H plant Warehousing ht Manuteturin, Food Processing 1.00 1.00 0.50 2.50 per parcel Group I Auto, Recreational Equipment Sales & Service 2,00 2.00 2.00 8.00 per parcel Market, Bowling Alley, Skating Rink, Group J Department Store, Hotel/Motel, Mobile 4.00 2.00 2.00 8.00 per parcel Home Park Group K All parcels in Group K are assessed a minimum of 3 EDU's Group K-1 3.00 1.00 1.25 5.25 Open Storage 0.014973 per 100 square feet Mineral Processing 0.005615 per 100 square feet Group K-2 4.00 1.00 1.25 6.25 Private College/University 0.001736 per 100 square feet Wholesale and manufacturing outlets 0.059858 per 100 square feet Athletic and Amusement Facilities 0.027431 per 100 square feet Heavy Manufacturing 0.006382 per 100 square feet Hospitals 0.012886 per 100 square feet Group K-3 4.00 1.00 1.50 6.50 Motion Picture, Radio, T.V. 0.010938 per 100 square feet Neighborhood Shopping Centers 0.014449 per 100 square feet Regional Shopping Centers 0.021812 per 100 square feet Vacant 0.00 0.00 0.00 0.00 oar parcel Prepared by NBS 4-4 I r4.2. Annual Assessments The proposed assessment rate of the original district parcels for Fiscal Year 2005/06 is $3.00 per unit. The areas annexed after the SMD No.1 was transferred from Los Angeles County to the City will not be supplemented by ad valorem property tax revenue. Thus, the new annexed areas have been assessed at a higher rate than the original district parcels. Approximately 69 annexations have occurred since the transfer of the SMD No. 1, of which 61 of the annexed areas are assessed at the rate of $50.00 per equivalent unit, with the remaining eight annexations awaiting final development status. There is no increase in the rates for all parcels previously implemented for Fiscal Year 2004/05. Assessments for annexations to the existing SMD No. 1 may include an increase based upon the Consumer Price Index, All Urban Consumers, for the Los Angeles -Anaheim -Riverside Area (`CPI"), as determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor, as approved by property owners during the annexation process. There is no CPI Increase anticipated for the Fiscal Year 2005/06. ft Prepared by NBS 4-5 F h 5. ASSESSMENT BY LAND USE The following page shows an updated table of the EDU Summary by Land Use Including the Assessment for the Fiscal Year 2005/06. i Prepared by NBS 5-1 r t: 1 CITY OF SANTA CLARITA STREETLIGHT MAINTENANCE DISTRICT NO. 1 FISCAL YEAR 2005/06 ASSESSMENT BY LAND USE Original District (1) Units Lot So Ft Annexations (2) Landuse CON 8,156 8,156 EDU 81156.00 24,468.00 2,337 APT2 215 532 $116,850.00 452.75 1,358.25 424 APT5 65 624 APT2 393.25 1,179.75 APT21 34 1,036 - 501.17 1,503.51 - APT51 15 1,066 21 397.75 1,193.25 579.00 APT101 11 2,069 565.05 1,695.15 APT101 GRP -A GRP -B 2 43 1 25 279.35 2.00 86.00 6.00 252.00 GRP -C 14 0.00 35.00 105.00 2 GRP -D 105 434 GRP -C 315.00 945.00 - GRP -E GRP -G 147 36 81 14 19 588.00 180.00 1,764.00 540.00 111 GRP -H 135 358 1 675.00 2,025.00 1,400.00 GRP -1 52 37 - 312.00 936.00 GRP -H GRP -K1 3 1 266,868 18.79 56.37 4 GRP -K2 28 47 35,588,864 2,313.86 6,941.58 - GRP -K3 58 4 7,908,894 1,190.26 3,570.78 210,307 VAC 268 31 - - 0.00 115.26 Subtotal 33,350 38,481 43,764,626 40,144.88 $120,428.64 000 (1) Assessment per EDU $3.00 3,433 4,313 2,669,564 3,704.74 $185,237.00 Annexations (2) Landuse Parcels Units Lot Sq Ft EDU Assessment SFR 2,337 2,360 2,337.00 $116,850.00 CON 424 424 424.00 21,200.00 APT2 3 9 7.50 375.00 APT5 - - 0.00 APT21 1 21 11.58 579.00 APT51 - 0.00 APT101 5 1,053 279.35 13,967.50 GRP -A - 0.00 GRP -B 7 2 14.00 700.00 GRP -C 9 - - 22.50 1,125.00 GRP -D 19 4 57.00 2,650.00 GRP -E 7 1 28.00 1,400.00 GRP -G 3 1 15.00 750.00 GRP -H 61 226 305.00 15,250.00 GRP -1 4 1 24.00 1,200.00 GRP -Kt 4 - - 32.00 1,600.00 GRP -K2 2 210,307 32.55 1,627.50 GRP -K3 15 744,299 115.26 5,763.00 VAC 532 211 1,714,958 000 Subtotal 3,433 4,313 2,669,564 3,704.74 $185,237.00 (2) Assessment per EDU $50.00 SMD No. 1 Totals 36,783 42,794 46,434,190 43,848.62 $305,665.84 F F Pot L_; r 6. ASSESSMENT DIAGRAM Boundary maps/diagrams for each of the areas within Streetlight Maintenance District No. 1 are voluminous and are not bound in this Report but by this reference are incorporated and made a part of this Report. The boundary maps/diagrams are on file in the office of the City Clerk and the City Engineer where they are available for public inspection. The lines and dimensions of each lot or parcel within the SMD No. 1 are those lines and dimensions shown on the maps of the Assessor of the County of Los Angeles for the fiscal year to which this Report applies. The Assessor's maps and records are incorporated by reference herein and made part of the Report. F, ' F, ft ft F Prepared by NBS g_f f I 7. 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 right-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, will be submitted to the City Clerk, are not bound in this Report but by this reference are Incorporated and made a part of this Report. Due to recent parcel subdivision, current situs address and ownership information is unavailable. The individual assessor parcel numbers for the SMD No. 1 are too voluminous to list here. The assessor parcel numbers, along with the Fiscal Year 2005/06 assessment amount for the SMD No. 1 is on file in the Office of the City Clerk and are incorporated herein by reference. Upon approval of this Report, and confirmation of the assessments, the assessment information will be submitted to the County Auditor/Controller, and included on 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 by the City Council. I Prepared by NBS 7-1 II