Fiscal Year 2023-24 Engineer’s Report For:
Island City Landscaping and Lighting
Assessment District No. 84-2
Zones 1, 4, 5, 6, and 8
April 2023
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City of Alameda
Island City Landscaping and Lighting
Assessment District No. 84-2
2263 Santa Clara Avenue
Alameda, CA 94501
Tel: (510) 747-7400
Fax: (510) 748-4503
CITY COUNCIL
Marilyn Ezzy Ashcraft, Mayor
Tony Daysog, Vice Mayor
Tracy Jensen, Councilmember
Trish Herrera Spencer, Councilmember
Malia Vella, Councilmember
CITY STAFF
Jen Ott, City Manager
Erin Smith, Public Works Director
Liz Acord, Public Works Coordinator
Emily Antenen, Management Analyst
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TABLE OF CONTENTS
1. ENGINEER’S LETTER ........................................................................................................ 1
2. PLANS AND SPECIFICATIONS ........................................................................................... 2
2.1 Boundaries ................................................................................................................. 2
2.2 Description of Improvements and Services .............................................................. 2
3. ESTIMATE OF COSTS ....................................................................................................... 3
3.1 Budgets ...................................................................................................................... 3
4. ASSESSMENTS ................................................................................................................ 9
4.1 Method of Assessment.............................................................................................. 9
5. ASSESSMENT DIAGRAM ................................................................................................ 16
6. ASSESSMENT ROLL ........................................................................................................ 17
DocuSign Envelope ID: 84FE8FCF-A63C-4AD7-AF15-D2AAA11080AE
City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 1
1. ENGINEER’S LETTER
WHEREAS, on February 21, 2023, the City Council of the City of Alameda (the “City”), State of California, under the Landscaping and Lighting Act of 1972 (the “Act”), adopted its Resolution Appointing an Engineer and an Attorney for the Island City Landscaping and Lighting Assessment District No. 84-2 (the “District”);
WHEREAS, said Resolution directed the City Engineer to prepare and file a report (the “Report”); WHEREAS, pursuant to the Act, the Report is required to present plans and specifications describing the general nature, location and extent of the improvements to be maintained, a diagram for the District, showing the area and properties to be assessed, and an estimate of the costs to maintain and service the improvements for the referenced fiscal year, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the estimated costs of maintenance, operation and servicing of improvements to be paid by the assessable real property within the boundaries of the District, for Zones 1, 4, 5, 6, and 8, in proportion to the special benefit received.
FISCAL YEAR 2023-24 SUMMARY
Zone
No.
Zone
Description
Fiscal Year 2023-24
Net Amount to Levy
1 Lincoln Avenue between Sherman and St. Charles
Streets $4,799.78
4 Park Street from the Bridge to San Jose Avenue,
including areas of Webb, Santa Clara, and Central 195,095.16 5 Harbor Bay Business Park 1,115,520.84
6 Marina Village Commercial Areas 519,975.42
8 Webster Street between Central and Atlantic 85,918.86 Total (1) $1,921,310.06
(1) Differences in actual levy amounts compared to budgeted net to levy amount is due to rounding.
I, the undersigned, respectfully submit the enclosed Report and, to the best of my knowledge, information and belief, the Report, assessments, and the assessment diagram herein have been prepared and computed in accordance with the order of the City Council of the City.
City Engineer
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City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 2
2. PLANS AND SPECIFICATIONS
The District provides for and ensures the continued maintenance and servicing of landscaping and lighting improvements within the boundaries of the District, which provide a special benefit to the parcels within the District.
The plans and specifications for the District, which are combined with the diagram for the District, have been separately bound and are incorporated herein by reference.
2.1 Boundaries
The District is located in the City of Alameda. The boundaries of each zone are generally described as follows:
Zone 1: Lincoln Avenue between Sherman Street and St. Charles Street Zone 4: Park Street from the bridge to San Jose Avenue Zone 5: Harbor Bay Business Park
Zone 6: Marina Village commercial areas
Zone 8: Webster Street between Central Avenue and Atlantic Avenue/Ralph Appezzato Memorial Parkway
2.2 Description of Improvements and Services
The improvements provided within the District include, but are not limited to, the operation, maintenance, and servicing of all public landscaping improvements, consisting of trees, medians, refuse containers, sidewalks, plant materials, pathways, irrigation systems, lighting systems, and associated appurtenant facilities. Services include, but are not limited to, personnel, materials, contracting services, electrical energy, and water required for all necessary maintenance, replacement, and repair required to keep the above-mentioned improvements in a healthy, vigorous and satisfactory condition.
In Fiscal Year 2020-21 the improvements in Zone 5 were changed to remove the improvements along Harbor Bay Parkway between Doolittle Drive and Maitland Drive. The City has agreed to take over responsibility for this area and Zone 5 assessments will no longer be used to fund ongoing maintenance. As the maintenance of this area will no longer be funded by Zone 5, the City cannot guarantee this area will be maintained to the same standard as it has historically experienced while funded by assessments.
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City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 3
3. ESTIMATE OF COSTS
3.1 Budgets
The estimated Fiscal Year 2023-24 costs of servicing, maintaining, repairing and replacing the improvements as described in the Plans and Specifications, the fund balances, and any Capital Improvement Plans are summarized in the following tables:
DocuSign Envelope ID: 84FE8FCF-A63C-4AD7-AF15-D2AAA11080AE
City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 4 ZONE 1
Budget Item Budget
Annual Maintenance Costs
Median Maintenance $2,000.00
Electrical 200.00
Water 1,600.00
Administration Expenses 1,199.47
County Fees 81.60
Total Annual Maintenance Costs $5,081.07
Capital Improvement Costs
Tree Trimming $10,000.00
Total Capital Improvement Costs $10,000.00
Total Annual Costs $15,081.07
Contributions
City Contribution $0.00
Reserve Allocation/Collection (10,281.07)
Total Contributions ($10,281.07)
Net Amount to Levy (1) $4,800.00
(1) Differences in actual levy amounts compared to budgeted net to levy amount is due to rounding.
Estimated Reserve Fund Balance as of 6/30/2023 $35,042.00 Estimated Reserve Allocation (10,281.07)
Estimated Reserve Collection 0.00
Estimated Reserve Fund Balance as of 6/30/2024 $24,760.93 Note: The City intends to keep an operating reserve of at least 50% of the annual maintenance costs per Streets and Highway Code 22569. The current fund balances are projected as of the current fiscal year.
Capital Improvement Budget FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 Total Tree Trimming $10,000.00 $0.00 $10,000.00 $0.00 $10,000.00 $30,000.00 Total By Fiscal Year $10,000.00 $0.00 $10,000.00 $0.00 $10,000.00 $30,000.00
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City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 5 ZONE 4
Budget Item Budget
Annual Maintenance Costs
District Maintenance $58,763.20
Landscape Maintenance 12,000.00
Electrical 1,800.00
Water 4,000.00
Seasonal Decoration Installation 9,000.00
Tree Trimming and Maintenance 10,000.00
Sidewalk Pressure Washing 50,000.00
Administration Expenses 30,757.72
County Fees 3,316.62
Total Annual Maintenance Costs $179,637.54
Capital Improvement Costs
Holiday Decoration Purchase $10,000.00
Landscape/Tree Improvements 0.00
Streetlight Painting 2,500.00
Signage/Wayfinding 2,500.00
Tree Grate Adjustments 5,000.00
Total Capital Improvement Costs $20,000.00
Total Annual Costs $199,637.54
Contributions
City Contribution (1) ($6,328.51)
Reserve Allocation/Collection 1,786.13
Total Contributions ($4,542.38)
Net Amount to Levy (2) $195,095.16
(1) General Benefit Contribution is 3.17% of Annual Costs. (2) Differences in actual levy amounts compared to budgeted net to levy amount is due to rounding.
Estimated Reserve Fund Balance as of 6/30/2023 $94,536.51 Estimated Reserve Allocation 0.00
Estimated Reserve Collection 1,786.13
Estimated Reserve Fund Balance as of 6/30/2024 $96,322.64 Note: The City intends to keep an operating reserve of at least 50% of the annual maintenance costs per Streets and Highway Code 22569. The current fund balances are projected as of the current fiscal year.
Capital Improvement Budget FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 Total Holiday Decoration Purchase $10,000.00 $0.00 $0.00 $0.00 $0.00 $10,000.00 Landscape/Tree Improvements 0.00 0.00 0.00 25,000.00 0.00 25,000.00 Streetlight Painting 2,500.00 0.00 2,500.00 0.00 2,500.00 7,500.00 Signage/Wayfinding 2,500.00 0.00 0.00 0.00 0.00 2,500.00 Tree Grate Adjustments 5,000.00 0.00 0.00 0.00 0.00 5,000.00 Total By Fiscal Year $20,000.00 $0.00 $2,500.00 $25,000.00 $2,500.00 $50,000.00
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City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 6 ZONE 5
Budget Item Budget
Annual Maintenance Costs
Electrical $38,601.39
Water 175,524.14
Janitorial 120,000.00
Pond 14,100.00
Trees 100,000.00
Landscaping 227,640.00
Sidewalks 50,000.00
Administration Expenses 127,887.42
County Fees 18,963.85
Total Annual Maintenance Costs $872,716.80
Capital Improvement Costs
Landscaping $250,000.00
Litter Can Replacement (up to 10) 10,000.00
Total Capital Improvement Costs $260,000.00
Total Annual Costs $1,132,716.80
Contributions
City Contribution ($15,000.00)
Reserve Allocation/Collection (2,195.96)
Total Contributions ($17,195.96)
Net Amount to Levy (1) $1,115,520.84
(1) Differences in actual levy amounts compared to budgeted net to levy amount is due to rounding.
Estimated Reserve Fund Balance as of 6/30/2023 $484,573.53 Estimated Reserve Allocation (2,195.96)
Estimated Reserve Collection 0.00
Estimated Reserve Fund Balance as of 6/30/2024 $482,377.57 Note: The City intends to keep an operating reserve of at least 50% of the annual maintenance costs per Streets and Highway Code 22569. The current fund balances are projected as of the current fiscal year.
Capital Improvement Budget FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 Total Landscaping Capital $250,000.00 $250,000.00 $0.00 $0.00 $0.00 $500,000.00 Litter Can Replacement 10,000.00 0.00 0.00 0.00 0.00 10,000.00 Total By Fiscal Year $260,000.00 $250,000.00 $0.00 $0.00 $0.00 $510,000.00
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City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 7 ZONE 6
Budget Item Budget
Annual Maintenance Costs
Annual Maintenance $243,000.00
Electrical 20,000.00
Water 150,000.00
Property Management Contract 54,000.00
Administration Fees 98,075.62
County Fees 8,839.58
Total Annual Maintenance Costs $573,915.20
Capital Improvement Costs
Sidewalk Repairs $50,000.00
Median Landscape Upgrades 0.00
Replace Wood Decking/Paving 250,000.00
Tree Trimming 15,000.00
Total Capital Improvement Costs $315,000.00
Total Annual Costs $888,915.20
Contributions
City Contribution $0.00
Reserve Allocation/Collection (368,939.78)
Total Contributions ($368,939.78)
Net Amount to Levy (1) $519,975.42
(1) Differences in actual levy amounts compared to budgeted net to levy amount is due to rounding.
Estimated Reserve Fund Balance as of 6/30/2023 $695,816.55 Estimated Reserve Allocation (368,939.78)
Estimated Reserve Collection 0.00
Estimated Reserve Fund Balance as of 6/30/2024 $326,876.77 Note: The City intends to keep an operating reserve of at least 50% of the annual maintenance costs per Streets and Highway Code 22569. The current fund balances are projected as of the current fiscal year.
Capital Improvement Budget FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 Total Sidewalk Repairs $50,000.00 $0.00 $25,000.00 $0.00 $25,000.00 $100,000.00 Median Landscape Upgrades 0.00 150,000.00 0.00 0.00 0.00 150,000.00 Replace Wood Decking/Paving 250,000.00 100,000.00 0.00 0.00 0.00 350,000.00 Tree Trimming 15,000.00 0.00 15,000.00 0.00 15,000.00 45,000.00 Total by Fiscal Year $315,000.00 $250,000.00 $40,000.00 $0.00 $40,000.00 $645,000.00
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City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 8 ZONE 8
Budget Item Budget
Annual Maintenance Costs
Annual Maintenance $55,646.28
Tree Trimming 10,000.00
Water 1,500.00
Sidewalk Washing Deep Clean 12,000.00
Administration 16,242.86
County Fees 1,460.62
Total Annual Maintenance Costs $96,849.76
Capital Improvement Costs
Landscaping Improvements $5,000.00
Total Capital Improvement Costs $5,000.00
Total Annual Costs $101,849.76
Contributions
City Contribution (1) ($3,330.49)
Reserve Allocation/Collection (12,600.31)
Total Contributions ($15,930.80)
Net Amount to Levy (2) $85,918.86
(1) General Benefit Contribution is 3.27% of Annual Costs. (2) Differences in actual levy amounts compared to budgeted Net Amount to Levy is due to rounding.
Estimated Reserve Fund Balance as of 6/30/2023 $60,004.00 Estimated Reserve Allocation (12,600.31)
Estimated Reserve Collection 0.00
Estimated Reserve Fund Balance as of 6/30/2024 $47,403.69 Note: The City intends to keep an operating reserve of at least 50% of the annual maintenance costs per Streets and Highway Code 22569. The current fund balances are projected as of the current fiscal year.
Capital Improvement Budget FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 Total Landscaping Improvements $5,000.00 $0.00 $5,000.00 $0.00 $5,000.00 $15,000.00 Total By Fiscal Year $5,000.00 $0.00 $5,000.00 $0.00 $5,000.00 $15,000.00
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City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 9
4. ASSESSMENTS
The Fiscal Year 2023-24 assessments are apportioned to each parcel as shown on the latest equalized roll at the County of Alameda (the “County”) Assessor’s office. The description of each lot or parcel is part of the records of the County Assessor and such records are, by reference, made part of this Report.
4.1 Method of Assessment
Pursuant to the Act, all parcels that have special benefit conferred upon them as a result of the maintenance and operation of the improvements must be identified and the proportionate special benefit derived by each identified parcel must be determined in relationship to the entire costs 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.
Zone 1
Assessment Methodology
Each of the subdivided units within Zone 1 is deemed to receive special benefit from the improvements. In order to determine the annual assessment rate for each unit, the frontage value is added to the acreage value for each unit.
Frontage Value + Acreage Value = Annual Assessment per Unit
The frontage value is calculated by multiplying the frontage rate by the frontage number of each unit. The acreage value is calculated by multiplying the acreage rate by the acreage number of each unit.
Frontage Rate x Frontage Number1 of Each Unit = Frontage Value
Acreage Rate x Acreage Number2 of Each Unit = Acreage Value
1 Assessable linear frontage of each parcel
2 Assessable acreage of each parcel
The Frontage Rate is calculated by dividing the total annual cost of maintenance and administration for the Zone by the total frontage of all assessable units within such Zone, which is then multiplied by ½. The Acreage Rate is calculated by dividing the annual cost of maintenance and administration for the Zone by the total number of acres of all assessable units within such Zone, which is then multiplied by ½.
Frontage Rate = (Total Annual Costs / Total Frontage Number) x ½
Acreage Rate = (Total Annual Costs / Total Acreage Number) x ½
Rate Inflator
There is no rate inflator for Zone 1. The maximum rates are fixed at $1.9347 per frontage foot and $817.6315 per acre.
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City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 10 Zone 4
Assessment Methodology
Each parcel within Zone 4 is assigned lot square footage, building square footage, and linear front footage.
Those parcel-specific values are then divided by the average for each category (lot, building, and frontage) as determined during the Proposition 218 rate increase proceedings in 2019. The result is a set of three factors for each parcel: Lot Factor, Building Factor, and a Frontage Factor.
Additionally, each parcel is assigned a Land Use Type and corresponding Land Use Benefit Points as summarized in the table below:
Land Use
Type
Aesthetic
Benefit
Points
Safety
Benefit
Points
Economic
Activity
Benefit
Points
Total
Land Use
Benefit
Points
Non-Residential 1.00 1.00 1.00 3.00
Parking Lot 1.00 1.00 0.00 2.00
Residential 0.25 0.25 0.25 0.75
Public 0.25 0.25 0.25 0.75
The calculation of Total Benefit Points for each parcel is as follows:
( Lot
Factor + Building
Factor + Frontage
Factor ) x Land Use
Benefit Points = Total
Benefit Points
Rate Inflator
The maximum assessment rate for Zone 4 is subject to an annual adjustment based on the percentage change in the U.S. Department of Labor, Bureau of Labor Statistics (BLS) Consumer Price Index for all Urban Consumers (CPI-U): San Francisco-Oakland-Hayward for February of each fiscal year up to 3%. The percentage increase applied to the maximum assessment rate for Fiscal Year 2023-24 is 3%.
Each parcel’s Total Benefit Points value is then multiplied by the appropriate rate per benefit point. The historical rates per benefit point are shown below:
Fiscal
Year
CPI
Change
Maximum
Rate Per
Benefit Point
Actual
Rate Per
Benefit Point
2019-20 $98.0596242 $98.0596242
2020-21 2.906% 100.9092178 100.6963137
2021-22 1.567% 102.4907540 102.4907540
2022-23 3.000% 105.5654766 105.5654766
2023-24 3.000% 108.7324409 108.7324409
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City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 11 Reference
The description of the assessment methodology noted above for Zone 4 is a summary. The detailed explanation and analysis of the assessment methodology can be found in the Formation Engineer’s Report prepared in 2019. That 2019 report is incorporated herein by reference.
DocuSign Envelope ID: 84FE8FCF-A63C-4AD7-AF15-D2AAA11080AE
City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 12 Zone 5
Assessment Methodology
Each of the subdivided units within Zone 5 is deemed to receive special benefit from the improvements. In order to determine the annual assessment rate for each acre, the total estimated annual cost of maintenance and administration for Zone 5 is divided by the total number of acres of all assessable units within the Zone.
Total Annual Costs / Total Acreage = Annual Assessment Rate per Acre
The annual assessment for each unit is calculated by multiplying the Annual Assessment Rate per Acre by the number of acres for each parcel.
Rate Inflator
The maximum assessment rate for Zone 5 is subject to an annual adjustment based on the percentage change in the U.S. Department of Labor, Bureau of Labor Statistics (BLS) Consumer Price Index for all Urban Consumers (CPI-U): San Francisco-Oakland-Hayward for February of each fiscal year. The percentage increase applied to the maximum assessment rate for Fiscal Year 2023-24 is 5.302%.
The following table shows a history of the maximum and actual assessment rates for the past five fiscal years:
Fiscal
Year
CPI
Change
Maximum
Rate per
Acre
Actual
Rate per
Acre
2018-19 3.564% $3,467.18252 $3,467.18252
2019-20 3.526% 3,589.43636 3,589.43636
2020-21 2.906% 3,693.74468 3,635.08811
2021-22 1.567% 3,751.63623 3,751.63623
2022-23 5.193% 3,946.47328 3,946.47328
2023-24 5.302% 4,155.73084 4,155.73084
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City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 13 Zone 6
Assessment Methodology
Each of the subdivided units within Zone 6 is deemed to receive special benefit from the improvements. In order to determine the annual assessment rate for each acre, the total estimated annual cost of maintenance and administration for Zone 6 is divided by the total number of acres of all assessable units within the Zone.
Total Annual Costs - Total Acreage1 = Annual Assessment Rate per Acre
1 City has historically used weighted acreage values
The annual assessment for each unit is calculated by multiplying the Annual Assessment Rate per Acre by the number of acres for each parcel.
Rate Inflator
The maximum assessment rate for Zone 6 is subject to an annual adjustment based on the percentage change in the U.S. Department of Labor, Bureau of Labor Statistics (BLS) Consumer Price Index for all Urban Consumers (CPI-U): San Francisco-Oakland-Hayward for February of each fiscal year. The percentage increase applied to the maximum assessment rate for Fiscal Year 2023-24 is 5.302%.
The following table shows a history of the maximum and actual assessment rates for the past five fiscal years:
Fiscal
Year
CPI
Change
Maximum
Rate per
Acre
Actual
Rate per
Acre
2018-19 3.564% $1,214.19016 $1,214.19016
2019-20 3.526% 1,256.92873 1,256.92873
2020-21 2.906% 1,293.45483 1,293.45100
2021-22 1.567% 1,313.72697 1,313.72697
2022-23 5.193% 1,381.95391 1,381.95391
2023-24 5.302% 1,455.23055 1,455.23055
DocuSign Envelope ID: 84FE8FCF-A63C-4AD7-AF15-D2AAA11080AE
City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 14 Zone 8
Assessment Methodology
Each parcel within Zone 8 is assigned linear front footage. That value represents each parcels Frontage Factor. Additionally, each parcel is assigned a Land Use Type and corresponding Land Use Benefit Points as summarized in the table below:
Land Use
Type
Aesthetic
Benefit
Points
Safety
Benefit
Points
Economic
Activity
Benefit
Points
Total
Land Use
Benefit
Points
Non-Residential 1.00 1.00 1.00 3.00
Residential 0.25 0.25 0.25 0.75
Public 0.25 0.25 0.25 0.75
The calculation of Total Special Benefit Points for each parcel is as follows:
Frontage
Factor x Land Use
Benefit Points = Total Special
Benefit Points
Each parcel’s Total Special Benefit Points value is then multiplied by the appropriate rate per special benefit point.
Rate Inflator
The maximum assessment rate for Zone 8 is subject to an annual adjustment based on the percentage change in the U.S. Department of Labor, Bureau of Labor Statistics (BLS) Consumer Price Index for all Urban Consumers (CPI-U): San Francisco-Oakland-Hayward for February of each fiscal year. The percentage increase applied to the maximum assessment rate for Fiscal Year 2023-24 is 5.302%.
The following table shows a history of the maximum and actual assessment rates for the past five fiscal years:
Fiscal
Year
Rate
Change (1)
Maximum
Rate Per Special
Benefit Point
Actual Rate
Per Special
Benefit Point
2018-19 7.000% $5.1800000 $5.1800000
2019-20 3.526% 5.3626483 5.3626483
2020-21 2.906% 5.5184858 5.5084944
2021-22 1.567% 5.6049763 5.6049763
2022-23 5.193% 5.8960645 5.8960645
2023-24 5.302% 6.2086970 6.2086970
(1) Pursuant to the 2014 Formation Engineer’s Report for Zone 8, the rates for 2014-15 through 2018-19 were predetermined based on scheduled percentage increases.
The rates beginning in 2019-20 are subject to annual increases based on the change in CPI noted above.
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City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 15 Reference
The description of the assessment methodology noted above for Zone 8 is a summary. The detailed explanation and analysis of the assessment methodology can be found in the Formation Engineer’s Report prepared in 2014. That 2014 report is incorporated herein by reference.
DocuSign Envelope ID: 84FE8FCF-A63C-4AD7-AF15-D2AAA11080AE
City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 16
5. ASSESSMENT DIAGRAM
An Assessment Diagram for the District has been submitted to the City Clerk in the format required under the provision of the Act. The lines and dimensions shown on maps of the County Assessor of the County of Alameda for the current year are incorporated herein by reference.
DocuSign Envelope ID: 84FE8FCF-A63C-4AD7-AF15-D2AAA11080AE
City of Alameda
2023-24 Engineer’s Report – Landscaping and Lighting Assessment District No. 84-2 17
6. 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 the District for Fiscal Year 2023-24, along with the assessment amounts, is on file in the office of the City Clerk incorporated herein by reference. Any 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(s) 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 amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.
Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County), dedicated public easements, open space areas and rights-of-way including public greenbelts and parkways, utility rights-of-way, common areas, landlocked parcels, small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore, exempted from assessment.
DocuSign Envelope ID: 84FE8FCF-A63C-4AD7-AF15-D2AAA11080AE