HomeMy WebLinkAbout6.3 Street Light AD 83-1
SUBJECT:
ATTACHMENTS:
CITY CLERK
File # D[2]~[Q]-[ld[QJ
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: July 15,2008
Public Hearing: Citywide Street Lighting Maintenance
Assessment District 83-1
Report Prepared by: Erin Lamberger, Administrative Analyst I
1)
Resolution approving Engineer's Report, confirming diagram
and assessment, and ordering levy of assessment
Engineer's Report and Assessment Diagram
2)
1)
2)
3)
4)
5)
Open public hearing
Receive Staff presentation
Receive public comment
Close public hearing and deliberate
Adopt the resolution approving the Engineer's Report,
confirming the diagram and assessment, and ordering levy
of assessment.
RECOMMENDATION:
rZ
FINANCIAL STATEMENT:
2008-2009 Sources and Use of Street Light Maintenance District Funds
Revenues:
Total Amount Proposed to be Assessed:
Estimated Interest Revenue:
Estimated Prior Year Collections and Penalties
Reimbursement for Public Damage:
Less Estimated Collection and Delinquency Cost:
Net Total Revenues
$263,975
5,596
3,066
5,000
(7,127)
$270,510
Expenditures:
Contract Maintenance and Utilities:
Administration and Engineering:
Total Operating Expenses:
$253,569
4,270
$257,839
COpy TO:
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Page 1 of2
ITEM NO. '.3
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The $12,671 difference will be added to the reserve in this District.
An estimated balance of $159,219 will remain as a fund for future
pole replacement.
The proposed assessment is $19.34 per sine:le-familv home.
which is the same amount as the 2007-2008 assessment.
DESCRIPTION: This assessment district funds energy and maintenance costs for the
City's street lighting system, except for the lighting installed in Dublin Ranch and Tract 7067, which is
funded through the Dublin Ranch Street Lighting Maintenance Assessment District. In 1983, the City
Council formed a Citywide Street Lighting Assessment District to replace the County of Alameda
Lighting Service Area. On August 13, 1984, the City Council approved the annual Engineer's Report and
ordered levy of assessments for the first time. In 1995-1996, the City of Dublin and other agencies in
Alameda County took possession of PG&E-owned street lights in order to reduce maintenance costs. The
1996-1997 assessments were reduced from the 1995-1996 level of$19.34 by 30%.
For 2002-2003, the assessment was increased from $13.26 to $16.84 in order to fund increased utility
costs and the first two years of a phased four-year Capital Improvement Project to replace deteriorated
poles in older subdivisions. The first and second years of the project were funded by this Street Light
Maintenance Assessment District. While the third year of the pole replacement project was funded
entirely by the General Fund, $75,000 of the cost of the fourth and final year of the pole replacement
project was also funded by Assessment District 83-1. The balance of the fourth phase cost was paid from
the General Fund. This pole replacement project is now complete. In 2007-2008, the assessment was
increased from $16.84 to its 1996 level of $19.34 in order to accommodate an increase in the cost of
providing utilities and maintenance to the assessment district.
Beginning in Fiscal Year 2008-2009, a portion of the reserve is being set aside each year for future pole
painting costs. The poles are expected to need repainting on a ten-year cycle.
An operating reserve of approximately $128,920 is projected to remain at the end of Fiscal Year 2008-
2009. This reserve is commensurate with the amount allowed by State Law, which permits a reserve of up
to 50% of the operating cost for the District. It is recommended that this type of reserve be retained for
potential unplanned expenditures, such as major repairs and/or for replacement of poles in future years.
Staff recommends that the City Council 1) Open public hearing; 2) Receive Staff presentation; 3) Receive
public comment; 4) Close public hearing and deliberate; and 5) Adopt the resolution approving the
Engineer's Report, confirming the diagram and assessment, and ordering levy of assessment.
Page 2 of2
J{)~d'
RESOLUTION NO. -08
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
*************
APPROVING ENGINEER'S REPORT, CONFIRMING DIAGRAM
AND ASSESSMENT, AND ORDERING LEVY OF ASSESSMENT
CITY OF DUBLIN STREET LIGHTING MAINTENANCE ASSESSMENT DISTRICT 83-1
WHEREAS, by its Resolution No. 28-08, a Resolution Directing Preparation of Annual Report
for City of Dublin Street Lighting Maintenance Assessment District No. 83-1 (the "District"), this Council
designated the Public Works Director as Engineer of Work and ordered said Engineer to make and file a
report in writing in accordance with and pursuant to the Landscaping and Lighting Act of 1972; and
WHEREAS, said report was made and filed with the City Clerk and duly considered by this
Council and found to be sufficient in every particular, whereupon it was determined that said report
should stand as Engineer's Report for all subsequent proceedings under and pursuant to the aforesaid
Resolution and that July 15, 2008, at 7:00 p.m. in the Council Chambers, Dublin Civic Center, 100 Civic
Plaza, Dublin, California, was appointed as the time and place for a hearing by the Council on the
question of the levy of the proposed assessment, notice of which hearing was published and posted in
accordance with the Landscaping and Lighting Act of 1972; and
WHEREAS, at the appointed time and place, said hearing was held, and all persons interested
desiring to be heard were given an opportunity to be heard, and all matters pertaining to said levy were
heard and considered by this Council, and this Council thereby acquired jurisdiction to order said levy and
confirmation of diagram and assessment prepared by and made a part of the report of said engineer to pay
the cost and expenses thereof;
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does
hereby approve that:
(a) The property owners owning more than fifty percent of the area of assessable land within
the District had not, at the conclusion of said hearing, filed written protests against the said
proposed levy, or against the Engineer's Estimate of costs and expenses, or against the
maps and description, or against the diagram or the assessment to pay for the costs and
expenses thereof;
(b) The public interest, convenience, and necessity require that said levy be made;
(c) The District benefited by said improvements and to be assessed to pay the costs and
expenses thereof, and the exterior boundaries thereof are as shown by a map thereof filed
in the office of the City Clerk, which map is made a part hereof by reference thereto.
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PASSED, APPROVED AND ADOPTED this 15th day of July, 2008, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Mayor
ATTEST:
City Clerk
G:\ASSESSMENT DISTRICTS\83-l City Wide SL\FY08-09\Public Hearing\Resolevy-83l.doc
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30fc/l
CITY OF DUBLIN
STREET LIGHTING MAINTENANCE ASSESSMENT DISTRICT
NO. 1983-1
ENGINEER'S ANNUAL LEVY REPORT
FISCAL YEAR 2008/2009
INTENT MEETING: June 17, 2008
PUBLIC HEARING: July 15, 2008
MuniFinancial
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Temecula, CA 92590
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AnAe_ENI :b
4 oS c9)
ENGINEER'S REPORT AFFIDAVIT
Street Lighting Maintenance Assessment District No. 1983-1
Pursuant to the Landscaping and Lighting Act of 1972
City of Dublin
Alameda County, State of California
This Report describes the District and services therein including the improvements, budgets, parcels
and assessments to be levied for Fiscal Year 2008/2009 as they existed at the time of the passage of
the Resolution of Intention. Reference is hereby made to the Alameda County Assessor's maps for a
detailed description of the lines and dimensions of parcels within the District. The undersigned
respectfully submits the enclosed Report as directed by the City Council.
Dated this
t~
day Of~' 2008.
On Behalf of the City of Dublin
By~~/a~
Melissa A. orton
Public Works Director
City of Dublin
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TABLE OF CONTENTS
I. OVERVIEW.... ..... ................ ..... ............ ............................................. ................................1
A. INTRODUCTION .................................................................................................................... 1
B. APPLICABLE LEGISLATION .............. ..................... ................ ......... .......... .................... ..........2
II. DESCRIPTION OF THE DISTRICT AND IMPROVEMENTS ..................................4
A. DISTRI CT ............................................................................................................................... 4
B. IMPROVEMENTS.................................................................................................................... 5
III . METHOD OF APPO RTI ONMENT .... ..................... .................................. .....................5
A. BACKGROUND........................................................................................................................ 5
B. BENEFIT ANALYSIS ... .................................................. ............................. ..................... ........ 6
C. ASSESSMENT METHODOLOGY... ............. .... .... ........................... .............................. ............. 7
D. LAND USE CLASSIFICATIONS......... ................ .... .... ......... .... ... .......................... ....... .......... ..... 7
IV. DISTRI CT BUDGET...... ..... ..... ............ ..................... .......... ............................................ 10
A. DESCRIPTION OF BUDGET ITEMS ............................ .......................... ............. ....... ..............10
B. DISTRICT BUDGET .............................................................................................................. .14
APPENDIX A - DISTRICT BOUNDARY MAP ................................................................... 15
APPENDIX B - 2008/2009 ASSESSMENT ROLL ...............................................................16
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City of Dublin
Street Lighting Maintenance Assessment District 1983-1
Engineer's Annual Levy Report
Fiscal Year 2008/2009
I. OVERVIEW
A. Introduction
The City of Dublin ("City") annually levies and collects special assessments in order to
maintain the improvements within the Street Lighting Maintenance Assessment District
No. 1983-1 ("District"). The District was originally formed in 1983 and is annually levied
pursuant to the Landscape and Lighting Act if 1972, Part 2 if Division 15 if the California
Streets and Highwqys Code ("1972 Act"). A diagram of the boundaries of the District can be
found within Appendix A of this document.
This Engineer's Annual Levy Report ("Report") has been prepared in accordance with
the provisions of Chapter 3, Section 22622 of the 1972 Act. This Report describes the
District, the improvements therein, any annexations or other modifications to the
District including any substantial changes to the improvements, the method of
apportionment, the boundaries of the District, and financial information including the
district budgets and proposed annual assessments for fiscal year 2008/2009. The
proposed assessments are based on the historic and estimated costs to maintain the
improvements that provide a special benefit to properties within the District. The costs
of improvements and the annual levy including all expenditures, deficits, surpluses,
revenues, and reserves are assessed to each parcel within the District proportionate to
the parcel's special benefits.
For the purposes of this Report, the word "parcel" refers to an individual property
assigned its own Assessment Number by the County of Alameda Assessor's Office. The
County of Alameda Auditor/Controller uses Assessment Numbers and specific Fund
Numbers to identify properties assessed for special district benefit assessments on the
tax roll.
Pursuant to Chapter 3, beginning with Section 22620 of the 1972 Act, the City Council shall
conduct a noticed annual public hearing to consider all public comments and written
protests regarding the District. Following the annual public hearing and review of the
Engineer's Annual Levy Report, the City Council may order amendments to the Report
or confirm the Report as submitted. Following final approval of the Report and
confirmation of the assessments contained therein, the City Council will by resolution:
order the improvements to be made and confirm the levy and collection of assessments
pursuant to Chapter 4, Article 1, beginning with Section 22640 of the 1972 Act. The
assessment rate and method of apportionment described in this Report as approved or
modified by the City Council defines the assessments to be applied to each parcel within
the District for fiscal year 2008/2009.
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City of Dublin
Street Lighting Maintenance Assessment District 1983-1
Engineer's Annual Levy Report
Fiscal Year 2008/2009
The assessments as approved will be submitted to the County Auditor/Controller to be
included on the property tax roll for each parcel within the District. If any parcel
submitted for collection is identified by the County Auditor/Controller to be an invalid
parcel number for the current fiscal year, a corrected parcel number and/or new parcel
numbers will be identified and resubmitted to the County. The assessment amount to be
levied and collected for the resubmitted parcel or parcels shall be based on the method
of apportionment and assessment rate contained in this Report as approved by the City
Council.
B. Applicable Legislation
The District has been formed and is annually levied pursuant to the 1972 Act, beginning
with Section 22500. The assessments and methods of apportionment described in this
Report utilize commonly accepted assessment engineering practices and have been
calculated and proportionately spread to each parcel based on the special benefits
received.
Compliance with the California Constitution
All assessments described in this Report and approved by the City Council are prepared
in accordance with the 1972 Act and shall be in compliance with the provisions of the
California Constitution Article XIIID ("Article XIIID").
On November 5, 1996, California voters approved the Right to Vote on Taxes Act
(proposition 218) by a margin of 56.5% to 43.5%. The provisions of Proposition 218
became amendments to the California Constitutional Articles XIIIC and XIIID, can be
summarized in four general areas:
1) Strengthens the general and special tax provisions of Proposition 13 and
Proposition 62.
2) Extends the initiative process to all local taxes, assessments, fees, and charges.
3) Adds substantive and procedural requirements to assessments.
4) Adds substantive and procedural requirements to property-related fees and
charges.
Pursuant to Article XIIID Section 4, all property related assessments must comply with
certain substantive and procedural requirements unless they meet certain exemptions
listed in Article XIIID Section V.
The assessments contained in this Report were imposed in accordance with voter
approval pursuant to the establishment of the District and the assessments are imposed
to finance capital costs or maintenance and operation expenses for public streets (and all
improvements within the street right of way including street lighting). Based on these
exempt criteria, the City has determined that the assessments are exempt from the
substantive and procedural requirements of Article XIIID Section 4.
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City of Dublin
Street Lighting Maintenance Assessment District 1983-1
Engineer's Annual Levy Report
Fiscal Year 2008/2009
The proposed assessments for the current fiscal year may be less than or equal to the
maximum assessment rates previously approved and adopted for the District.
Government Code Section 53750(h)(2) states, "A tax, fee or charge is not deemed to be
"increased: by an agency that. . . (B) Implements or collects a previously approved tax, fee
or charge, so long as the rate is not increased beyond the level previously approved by
the agency, ...." Since the highest assessment rate approved by the City Council and
levied prior to November 5, 1996 was $19.34 per EDU, this is the established maximum
assessment rate for the District. The assessment rate for the current fiscal year
2008/2009 is proposed to be $19.34.
Any proposed assessment that exceeds the maximum assessment rate is considered an
increased assessment. Pursuant to the provisions of the Article XIIID, all new or
increased assessments (the incremental increase) are subject to both the substantive and
procedural requirements of Article XIIID Section 4, including a property owner protest
proceeding.
Provisions ofthe 1972 Act (Improvements and Services)
The Method of Apportionment described in this Report utilizes commonly accepted
assessment-engineering practices and have been established pursuant to the 1972 Act
and the provisions of Article XIIID. As generally defined by the 1972 Act, the
improvements and the associated assessments for a district may include one or any
combination of the following:
1) The installation or planting of landscaping.
2) The installation or construction of statuary, fountains, and other ornamental
structures and facilities.
3) The installation or construction of public lighting facilities, including, but not
limited to streetlights and traffic signals.
4) The installation or construction of any facilities which are appurtenant to any of
the foregoing or which are necessary or convenient for the maintenance or
servicing thereof; including but not limited to, grading, removal of debris, the
installation or construction of curbs, gutters, walls, sidewalks, or paving, or water,
irrigation, drainage, or electrical facilities.
5) The installation of park or recreational improvements including, but not limited
to the following:
a. Land preparation, such as grading, leveling, cutting and filling, sod,
landscaping, irrigation systems, sidewalks, and drainage.
b. Lights, playground equipment, play courts and public restrooms.
6) The maintenance or servicing, or both, of any of the foregoing including the
furnishing of services and materials for the ordinary and usual maintenance,
operation, and servicing of any improvement, including, but not limited to:
a. Repair, removal, or replacement of all or any part of any improvements;
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City of Dublin
Street Lighting Maintenance Assessment District 1983-1
Engineer's Annual Levy Report
Fiscal Year 2008/2009
b. Grading, clearing, removal of debris, the installation, repair or
construction of curbs, gutters, walls, sidewalks, or paving, or water,
irrigation, drainage, or electrical facilities;
c. Providing for the life, growth, health, and beauty of landscaping,
including cultivation, irrigation, trimming, spraying, fertilizing, or treating
for disease or injury;
d. The removal of trimmings, rubbish, debris, and other solid waste;
e. The cleaning, sandblasting, and painting of walls and other
improvements to remove or cover graffiti.
f. Electric current or energy, gas, or other agent for the lighting or
operation of any other improvements.
g. Water for the irrigation of any landscaping, the operation of any
fountains, or the maintenance of any other improvements.
7) The acquisition of land for park, recreational or open-space purposes, or the
acquisition of any existing improvement otherwise authorized by the Act.
8) Incidental expenses associated with the improvements including, but not limited
to:
a. The cost of preparation of the report, including plans, specifications,
estimates, diagram, and assessment;
b. The costs of printing, advertising, and the publishing, posting and
mailing of notices;
c. Compensation payable to the County for collection of assessments;
d. Compensation of any engineer or attorney employed to render services;
e. Any other expenses incidental to the construction, installation, or
maintenance and servicing of the improvements; and,
f. Costs associated with any elections held for the approval of a new or
increased assessment.
II. DESCRIPTION OF THE DISTRICT AND IMPROVEMENTS
A. District
The District was created to fund maintenance and servicing costs for the City's street
lighting system, except for all public street lighting facilities located in Dublin Ranch
and Tract 7067, which is funded through the Dublin Ranch Street Lighting Maintenance
Assessment District No. 1999-1.
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City of Dublin
Street Lighting Maintenance Assessment District 1983-1
Engineer's Annual Levy Report
Fiscal Year 2008/2009
A Diagram showing the exterior boundaries of the District is provided in this Report at
Appendix A. Parcel identification, the lines and dimensions of each lot, parcel and
subdivision of land within the District, are inclusive of the parcels as shown on the
Alameda County Assessor's Parcel Maps as they existed at the time of the passage of the
Resolution of Intention, and shall include subsequent subdivisions, lot line adjustments
or parcel changes therein. Reference is hereby made to the Alameda County Assessor's
maps for a detailed description of the lines and dimensions of each lot and parcel of land
within the District.
In 1983, the City Council formed the District to replace the County of Alameda Lighting
Service Area. On August 13, 1984, the City Council approved the annual Engineer's
Report and ordered levy of assessments for the first time. In 1995-1996, the City of
Dublin and other agencies in Alameda County took possession of PG&E-owned
streetlights in order to reduce maintenance costs.
B. Improvements
Pursuant to the 1972 Act:
"Maintain" or "maintenance" means the furnishing of services and materials for the
ordinary and usual maintenance, operation, and servicing of any improvement, including
repair, removal, or replacement of all or any part of any improvement.
"Service" or "servicing" means the furnishing of electric current or energy, gas, or other
illuminating agent for any public lighting facilities or for the lighting or operation
of any other improvements.
A portion of funds collected from the annual assessments of this District are being set
aside for future pole painting costs in a separate improvement fund commonly referred
to as a Capital Improvement Fund (CIF). The Fund was established for proposed
improvements and expenditures that are greater than can be conveniently raised from a
single annual assessment. The poles are expected to need repainting on a ten-year cycle,
with the first phase of the pole painting commencing in the next few years. The funds
are not considered part of the regular maintenance of the improvements or the Reserve
Fund.
III. METHOD OF APPORTIONMENT
A. Background
Pursuant to the 1972 Act, the costs of the District may be apportioned by any formula
or method that fairly distributes the net amount to be assessed, among all assessable
parcels in proportion to the estimated benefits to be received by each such parcel from
the improvements. The benefit formula used should reflect the composition of the
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City of Dublin
Street Lighting Maintenance Assessment District 1983-1
Engineer's Annual Levy Report
Fiscal Year 2008/2009
parcels, and the improvements and services provided, to fairly proportion the costs
based on special benefit to each parcel.
B. Benefit Analysis
Each of the proposed improvements, the associated costs and assessments have been
carefully reviewed, identified and allocated based on special benefit pursuant to the
provisions of the 1972 Act.
All the assessed parcels receive direct and special benefits from the improvements and
activities to be funded through the District assessments. The improvements include all
necessary activities, services, operation, administration, and maintenance required to
keep the improvements in satisfactory condition.
Special Benefit
The method of apportionment (method of assessment) established herein is based on the
premise that each assessed parcel within the District receives special benefits from the
improvements and the desirability and security of those properties is enhanced by the
presence of public lighting and well-maintained landscaping in close proximity to those
properties.
The special benefits of street lighting and other public lighting facilities are the convenience,
safety, and security of property, improvements, and goods. Specifically:
1) Enhanced deterrence of crime and the aid to police protection.
2) Increased nighttime safety on roads, streets and public areas.
3) Improved ability of pedestrians and motorists to see.
4) Improved ingress and egress to property.
5) Reduced vandalism and other criminal act and damage to improvements or
property.
6) Improved traffic circulation and reduced nighttime accidents and personal property
loss.
The preceding special benefits contribute to the esthetic value and desirability of each of the
assessed parcels within the District and thereby provide a special enhancement of the
properties. Furthermore, it has been determined that the lack of funding to properly service
and maintain the District improvements would have a negative impact on the properties
within the District.
General Benefit
In reviewing each of the District improvements, the proximity of those improvements to
both properties within the District and those outside the District as well as the reasons for
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City of Dublin
Street Lighting Maintenance Assessment District 1983-1
Engineer's Annual Levy Report
Fiscal Year 2008/2009
installing and constructing such improvements, it is evident that the improvements are
solely the result of developing properties within the District and the ongoing maintenance
and operation of these improvements will direcdy effect the properties within the District.
Although the improvements include public areas, easements, right-of-ways and other
amenities available or visible to the public at large, the construction and installation of these
improvements were only necessary for the development of properties within the District
and were not required nor necessarily desired by any properties or developments outside
the District boundary and any public access or use of the improvements by others is
incidental. Therefore, it has been determined that the improvements and the ongoing
maintenance, servicing and operation of those improvements provide no measurable
general benefit to properties outside the District or to the public at large, but clearly provide
distinct and special benefits to properties within the District.
C. Assessment Methodology
Each parcel is assigned a factor rate known as an Equivalent Dwelling Unit (EDU) to
identify the parcel's proportionate special benefit from the District improvements. Each
parcel's EDU is calculated based on the parcel's land use. All single-family residential
properties are assigned an EDU of 1.00, and all other property types are assigned an
EDU proportionate to the special benefits they receive as compared to this single-family
residential property. The total EDUs is divided into the total amount to be assessed
(Balance to Levy) to establish the Levy per EDU (Rate). This Rate is then multiplied by
the parcel's individual EDU to establish the parcel's levy amount.
The following formulas are used to calculate each property's assessment:
Total Balance to Levy / Total EDUs = Levy per EDU (Rate)
Parcel EDU x Levy per EDU = Parcel Levy Amount
The formula used reflects the composition of the parcels and properties, and the services
provided, to accurately proportion the costs based on estimated special benefit to each
parcel.
D. Land Use Classifications
Every parcel within the District is assigned a land use classification based on available
parcel information obtained from the Alameda County Assessor's Office and City
records. To assess benefits equitably, it is necessary to relate the different type of parcel
improvements to each other. The Equivalent Dwelling Unit method of assessment
apportionment uses the single-family home site as the basic unit of assessment. A single-
family home site equals one Equivalent Dwelling Unit ("EDU"). Every other land use is
converted to EDU's based on an assessment formula that equates the property's specific
development status, type of development (County of Alameda land use code), and size
of the property, as compared to a single-family home site. Parcels determined to be
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City of Dublin
Street Lighting Maintenance Assessment District 1983-1
Engineer's Annual Levy Report
Fiscal Year 2008/2009
vacant will be assessed at a reduced rate of 50%, by multiplying the parcel's assigned
EDU factor by 0.5 (or 50%).
The EDU method of apportioning benefit is in substance the same method of
apportionment previously approved by the District and is typically seen as the most
appropriate and equitable assessment methodology for districts formed under the 1972
Act, as the benefit to each parcel from the improvements are apportioned as a function
of land use type, size and development.
Single-Family Residential (SFR) - (County land use 1x) This land use identifies
properties that are developed for single-family residential use and are assigned a factor of
1.00 EDU per parcel. This is the base value that all other land use types are compared
and weighted against (i.e. Equivalent Dwelling Unit EDU). This land use classification
may include, but is not limited to lots or parcels identified as single-family residential
homes, planned development (tract or townhouse type), and modular/manufactured
single-family residential unit.
Condominium Unit - (County land use 73) This land use identifies properties that are
fully subdivided residential parcels that have more than one residential unit developed on
the property. This land use is assigned 1.00 EDU per unit for properties that the number
of units can be identified.
Duplex, Multifamily Residential - (County land use 22) This land use identifies
properties that are developed for multifamily residential use and are assigned a factor of
2.00 EDU per parcel. This land use classification includes double or duplex units.
Triplex, Multifamily Residential - (County land use 23) This land use identifies
properties that are developed for multifamily residential use and are assigned a factor of
3.00 EDU per parcel. This land use classification includes triplex units; double or duplex
together with a single-family home.
Fourplex, Multifamily Residential - (County land use 24) This land use identifies
properties that are developed for multifamily residential use and are assigned a factor of
4.00 EDU per parcel. This land use classification includes four living units; a fourplex, a
triplex and a single-family home, or two doubles or duplexes.
Apartment Complex, Multifamily Residential - (County land use 7x, except 73)
This land use identifies properties that are developed for multifamily residential use of
five (5) or more units, and are assigned a factor of 6.00 EDU per parcel. This land use
classification may include, but is not limited to, lots or parcels identified as vacant
apartment land capable of supporting 5 or more units, residential property converted to
5 or more units, cooperatives, restricted income properties, fraternities, sororities, church
homes, multiple residential (5 or more units), and residential high-rise (7 or more units).
Commercial - (County land use 3x, 8x, 9x) This land use identifies properties that are
considered improved commercial use and are assigned a factor of 5.50 EDU per gross
acre. This land use classification may include, but is not limited to, lots or parcels
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City of Dublin
Street Lighting Maintenance Assessment District 1983-1
Engineer's Annual Levy Report
Fiscal Year 2008/2009
identified as car washes, commercial garages, automotive dealerships, parking lots,
parking garages service stations, funeral homes, nursing or boarding homes, hospitals,
hotels/motels, banks, medical-dental, single and multi-story office buildings, commercial
land, department stores, discount stores, restaurants, shopping centers, supermarkets.
Industrial- (County land use 4x) This land use identifies properties that are developed
for industrial use and are assigned a factor of 5.50 EDU per gross acre. This land use
classification may include, but is not limited to lots, or parcels identified as vacant
industrial land, warehouses, light and heavy industrial, nurseries, sand and gravel quarries,
salt ponds, trucking and distribution terminals, wrecking yards, and miscellaneous
industrial.
Institutional - (County land use 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 govemment-
owned property, low income housing (secured P.L's only), golf courses, schools,
churches, lodge-halls, clubhouses, and other institution properties.
Rural Property - (County land use 5x) This land use identifies properties that are
defined as rural lands and are assigned a factor of 0.50 EDU per parcel. This land use
classification may include, but is not limited to, lots or parcels identified as rural
residential home sites, one or more mobile homes on rural home sites, rural property
with significant commercial or industrial use, property used for agriculture (more than 10
acres), rural land in transition to higher land use classification, and rural land under non-
renewal of Williamson Act.
Exempt Propertyt 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 EDD. 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.
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City of Dublin
Street Lighting Maintenance Assessment District 1983-1
Engineer's Annual Levy Report
Fiscal Year 2008/2009
The following table shows the EDU factors for each property type in the District:
EDU Factor1
Property Type
Single-Family Residential (SFR)
Condominium Unit
Duplex, Multi-Family Residential
Triplex, Multi-Family Residential
Fourplex, Multi-Family Residential
Apartments, Multi-Family Residential
Commercial/Industrial/Ins ti tutional
Rural
Exempt, Cemeteries, Common Open Space
1 EDU Factor multiplied ry 0.5 ifparcel is vacant
1.00
1.00
2.00
3.00
4.00
6.00
5.50
0.50
0.00
IV. DISTRICT BUDGET
A. Description of Budget Items
Basis
Parcel
Unit
Parcel
Parcel
Parcel
Parcel
Acre
Parcel
Parcel
The following describes the services and costs that are funded through the District,
shown in the budget.
DIRECT COSTS:
Maintenance - The cost of ongoing maintenance and servicing of the street lighting
improvements including street light repair parts and the labor associated with performing
the repair work. In addition, a portion of this cost is set aside as a contingency amount
for large repairs.
Contract with Alameda County - The cost of street light maintenance provided from
the County of Alameda based on the current fiscal year contract.
California Street Light Association - The cost of Street Light Association dues based
on relative number of lights within the District.
Utilities Electricity - The cost of street light electrical energy use, including
miscellaneous PG&E charges.
Miscellaneous Expenses - Costs that cannot easily be categorized into any of the
other Direct Costs defined above.
ADMINISTRATIVE COSTS:
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City of Dublin
Street Lighting Maintenance Assessment District 1983-1
Engineer's Annual Levy Report
Fiscal Year 2008/2009
District Administration, Consulting - The costs of contracting with professionals to
provide services specific to the levy administration, including preparation of the
Engineer's Report, resolutions, and levy submittal to the County. These fees can also
include any additional administrative, legal, or engineering services specific to the District
such as the cost to prepare and mail notices of the public meeting and hearing.
Public Works Administration - The cost of services provided to administer the
District from the Public Works department of the City of Dublin.
County per Parcel Fee - The cost to the District for the County to collect assessments
on the property tax bills.
LEVY BREAKDOWN:
Reserve Collection/(Transfer) - The 1972 Act pursuant to Chapter 1, Article 4 Section
22569 (a), provides for a District Reserve Fund for operations. Negative amounts
shown for this budget item represent transfers from the Reserve Fund that reduces the
Balance to Levy. Maintaining a fully funded Reserve eliminates the need for the City to
transfer funds from non-District accounts to pay for operational expenses during the
first half of the fiscal year and also provides the District with sufficient funds to address
any unforeseen or unusual expenditures that may occur during the year.
Capital Improvement Fund Collection/ (Transfer) - The 1972 Act pursuant to
Chapter 5, beginning with Section 22660, provides for the District to establish by resolution
an assessment instalhnent plan for proposed improvements and expenditures that are
greater than can be conveniently raised from a single annual assessment. Depending on
the nature of the planned improvements, the collection of funds necessary to complete
the project may be collected over a period up to thirty years, but typically not more than
five years. The funds collected shall be accumulated in a separate improvement fund
commonly referred to as a Capital Improvement Fund (CIF) and are not considered part
of the regular maintenance of the improvements or the Reserve Fund.
Because the money accumulated in the Capital Improvement Fund is for a specific
planned project (budgeted separately), the amount shown for this item in the annual
budget will typically be a positive number representing the amount being collected that
year as part of the Balance to Levy. A negative number (fransfer) should only occur
after the project has been completed and excess funds are being credited back to the
District's regular accounts. The actual fund balances and expenditures for Capital
Improvements are clearly identified under the Fund Balance Information section of the
Budget.
General Fund Loans Repayment/(Advances) - This item represents repayments of
amounts that had been temporarily advanced to the District from other revenue sources
(usually the General Fund) or represents funds being loaned to the District for the
current fiscal year that must be repaid by future assessments. Similar to the Reserve
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City of Dublin
Street Lighting Maintenance Assessment District 1983-1
Engineer's Annual Levy Report
Fiscal Year 2008/2009
Collection/ (Transfer) line item, this item directly impacts the Reserve Fund Balances
either positively or negatively.
Repayments are shown as a pOSit1Ve number and represent additional monies being
collected in the current annual assessment to repay a prior loan. These loans are typically
for capital improvement expenditures or unforeseen expenditures incurred in prior years
and Reserve Fund monies were not sufficient to cover the expenses. To ensure the
ongoing operation and maintenance of the improvements, the City may advance funds
to the District as a temporary loan to meet current expenditures, and collect repayment
of the loan through the annual assessments the following year or possibly over several
years. Generally, all available Reserve Funds are exhausted before a temporary loan is
advanced to the District and the Beginning Reserve Fund Balance will be a negative
number indicating the loan amount still outstanding.
A loan for the current fiscal year (Advance) is shown as a negative number. If the
District is expected to incur significant expenditures in the current fiscal year for special
services or capital improvements (upgrades or refurbishing of the improvements) and
the proposed assessment revenues (annual assessments) and/or available Reserve Funds
are not sufficient to cover the expenditures, the City may advance funds to the District
as a temporary loan to meet the proposed expenditures. Generally, all available Reserve
Funds must be exhausted before a temporary loan is advanced to the District and any
funds temporarily loaned in excess of the available Reserve Funds will be reflected as a
negative Ending Reserve Fund Balance. This negative Reserve Fund Balance will be
repaid and replenished through future assessment revenues.
Delinquency Contingency - This is the estimated amount designated for delinquent
property tax payments that the County is unable to collect in the 2008/2009 fiscal year.
Other Revenue/General Fund (Contributions) - This item includes additional funds
designated for the District that are not annual assessments. These funds are added to the
District account to reduce assessments, and may be from non-District or District
sources including City General Fund Contributions and/or interest earnings. Any funds
indicated on this line will be shown as a negative number indicating a reduction in the
amount to be levied and represent funds that do not have to be repaid.
Balance to Levy - This is the total amount to be collected for the current fiscal year
through the annual assessments (for special benefits). The Balance to Levy represents the
sum of Total Direct and Administration Costs, Reserve Fund Contributions or
Transfers, Contributions from Other Revenue Source, and the Contribution
Replenishment. Only those costs related to the improvements identified as special
benefits are levied and collected on the tax roll.
Total Parcels Levied - The total number of parcels within the District that will receive
the special benefits during the current fiscal year.
Total EDDs - The total Equivalent Dwelling Units within the District applied to the
parcels described above.
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City of Dublin
Street Lighting Maintenance Assessment District 1983-1
Engineer's Annual Levy Report
Fiscal Year 2008/2009
Applied Levy per EDU - This amount represents the rate being applied to each
parcel's individual EDU factor. The Levy per EDU is the result of dividing the "Special
Assessment to Levy" by the Total EDUs of the District for the fiscal year.
Maximum Levy per EDU - This is the maximum rate per EDU allowable within the
District.
Reserve Fund - A reserve of approximately $159,219.00 is projected to remain at the
end of fiscal year 2008-2009. This reserve is commensurate with the amount allowed by
State Law, which permits a reserve of up to 50% of the operating cost for the District.
It is recommended that this type of reserve be retained for potential unplanned
expenditures such as major repairs and/or for replacement of poles in future years.
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City of Dublin
Street Lighting Maintenance Assessment District 1983-1
Engineer's Annual Levy Report
Fiscal Year 2008/2009
B. District Budget
City of Dublin
2008.09 Budget Worksheet
Street Lighting Maintenance Assessment District No. 1983-1
Fund Number 71 0
I
. - .
Maintenance
Contract with Alameda County
Califomia Street Light Association
Utilities Electricity
Miscellaneous Expenses
Sub-Total Direct Costs
$2,000.00
37,200.00
869.00
203,500.00
10,000.00
$253,569.00
TOTAL DIRECT
$253,569.00
ADMINISTRATION COSTS
District Administration - Consulting
Public Works Administration
County per Parcel Fee
TOTAL ADMIN
$4,270.00
$0.00
$4,487.56
$8,757.56
$0.00
COLLECTIONSJ(CREDITS) APPliED TO LEVY
TOTAL DIRECT AND ADMIN COSTS
Reserve Coliection/(Transfer)
Capital Improvement Fund CoIlection/(Transfer)
General Fund Loans Repayment/(Advances)
Delirquency Contingency
Other Revenues/General Fund (Contributions)
TOTAL ADJUSTMENTS
Balance to Levy (Budgeted)
$0.00
$262,326.56
7,075.00
0.00
0.00
2,639.75
0.00
$9,714.75
$272,041.31
$0.00
Total Revenue at Maximum Rate
Variance above/(below) Maximum Revenue
$259,788.56
-$4,186.44
Applied Charge
$263,975.00
DISTRICT STATISTICS
Total Parcels
Total Parcels Levied
Total Equivalent Benefit Units
Proposed Levy per Benefit Unit
Applied Levy per Benefit Unit
9928
9868
13432.71
$19.34
$19.34
Maximum Levy per Benefit Unit (Prior Fiscal Year)
Maximum Levy per Benefit Unit (Current Fiscal Year)
Inflationary Factor Applied to Maximum Rate
$19.34
$19.34
FUND BALANCE INFORMATION
Beginning Reserve Fund Balance
Reserve Fund Adjustments
Interest
Anticipated Reserve Balance
$146,548.00
7,075.00
5,596.00
$159,219.00
Beginning CIF Balance
CIF Adjustments
Anticipated CIF Balance
$0.00
30,299.50
$30,299.50
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dD'~d'
City of Dublin
Street Lighting Maintenance Assessment District 1983-1
Engineer's Annual Levy Report
Fiscal Year 2008/2009
APPENDIX A - DISTRICT BOUNDARY MAP
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A
City of Dublin
Street Lighting Maintenance Assessment District 1983-1
Engineer's Annual Levy Report
Fiscal Year 2008/2009
APPENDIX B - 2008/2009 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the
Alameda County Assessor's map for the year in which this Report is prepared.
A listing of parcels assessed within this District, along with the assigned EDU value and assessment
amounts, is included on the following pages. If any parcel submitted for collection is identified by
the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected
parcel number and/or new parcel numbers will be identified and resubmitted to the County
Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or
parcels shall be based on the method of apportionment and assessment rate approved in this Report.
Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each
of the new parcels shall be recalculated and applied according to the approved method of
apportionment and assessment rate rather than a proportionate share of the original assessment.
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