Agenda packet, regular meeting, second session — Citrus Heights City Council Meetings, July 28, 2022 (part 2 of 2)

In addition, Article XIIID and the Implementation Act require that a parcel’s assessment may not exceed the reasonable cost for the proportional special benefit conferred to that parcel. Article XIIID and the Implementation Act further provides that only special benefits are assessable and the City must separate the general benefits from the special benefits. They also require that publicly owned properties which specifically benefit from the improvements be assessed.

B. Special Benefit Analysis
All properties within the District benefit equally from the enhanced safety provided by Highway Safety Lights as roadways and major intersections are illuminated. This lighting assists drivers traveling to or from a property in seeing traffic controls (stop signs, yield signs), in reading street name signs, and identifying pedestrians that may be attempting to cross the street after dark. These features also assist emergency service providers (police, fire, etc.) to respond and locate properties within the District.

In addition to the Highway Safety Light special benefit, individual parcels may receive special benefit from the presence of a Street Light on or near the parcel which enhances safety/security in the area.

For a parcel to receive this safety/security benefit from street lighting, fifty percent or more of the property’s frontage must be illuminated (based on the road width and spacing of the lights found in the County of Sacramento Improvement Standards). The Street Lighting service charge is apportioned only to those parcels that benefit directly from street lighting. A distinction is made between residential benefit parcels and non-residential benefit parcels based on the zoning of the parcel. This results in a flat rate service charge on each residential benefit parcel and a service charge per front foot on each non-residential benefit parcel.

The formula used for calculating the District assessment reflects the composition of the parcels, the improvements and the services provided, and fairly proportions the costs based on special benefit to each parcel. Only parcels receiving benefit from Street Lights and Highway Safety Lights will be assessed.

General Benefits
There are no general benefits related to Highway Safety Lights or Street Lights.

C. Assessment Methodology
When the original CSA-1 was established the assessment methodology was as follows:

Highway Safety Lighting – All proper ties are considered to benefit equally from Safety Lighting, as defined above in Special Benefit Anal ysis. As such, all parcels within CSA-1 were levied a flat rate calculated by the following formula:

Safety Light Maintenance Cost/Total Parcels = Levy per parcel

Street Lighting – Only properties that benefit from a street light are levied this assessment. Service charges for parcels that benefit from both safety and street lights are classified as residential parcels or non-residential parcels with separate services charges as follows:

Residential Parcels (Zoned RD1, RD2, RD3, RD4, RD5, RD7): The service charge for a residential parcel was levied utilizing the following formula:

Agenda Packet Page 163
Citrus Heights Lighting District July 28, 2022
FY 2022/2023 Engineer’s Report Page 7

Page 7 of 10 ends

Street Light Maintenance Cost * % of Residential lights / Residential Parcels = Levy per residential parcel
Non-Residential Parcels (all other zoning): The service charge for a residential parcel was levied utilizing the following formula:

Street Light Maintenance Cost * % of Non-Residential lights / Non- Residential Front Footage of Parcels = Levy per linear feet of non-residential front footage Levy per linear feet of non-residential front footage * Non-Residential Parcel Front Footage = Levy per Parcel
The passage of Proposition 218 in 1996 mandated that assessment increases must be approved by a two-thirds vote of the assessed property owners. As a result, the assessment rates for the Sacramento County’s CSA-1 were essentially frozen at the levels in effect at that time. These same rates remained in place and were carried over in 2006 upon creation of the Citrus Heights Lighting District, and have not increased since then. The current assessment methodology is therefore:

Highway Safety Lighting – All properties are considered to benefit equally from Safety Lighting, as defined above in Special Benefit Analysis. The service charge per parcel is equal to $2.56 per year.

Residential Parcels (Zoned RD1, RD2, RD3, RD4, RD5, RD7): The service charge for a residential parcel is equal to $15.32 per year.

Non-Residential Parcels (all other zoning): The service charge for a non-residential parcel is equal to $0.2519 per linear foot length of the parcel’s public street frontage.

Exempt – Exempt from the assessment would be the areas of public streets and other roadways (typically not assigned an APN by the County), dedicated public easements, open space areas and rights of ways including public greenbelts and parkways. Also exempt from assessment would be utility rights of ways, common areas (such as in condominium complexes), landlocked parcels, small parcels vacated by City/County, bifurcated lots, and any other property that cannot be developed.

These types of parcels have little or no value and therefore do not benefit from the improvements.

Land use classification for each parcel is based on the Sacramento County Assessor’s Roll. Zoning classification for each parcel is based on the City of Citrus Heights Zoning Map.

D. Rates
The Fiscal Year 2022/2023 assessment rates for the District are proposed to remain the same as Fiscal Year 2021/2022. The following shows the assessments proposed to be levied:

Street Lighting
Residential (Zoned RD1, RD2, RD 3, RD4, RD5, RD7) $15.32 per parcel Non-Residential (all other z ones) $0.2519 per front foot

Agenda Packet Page 164
Citrus Heights Lighting District July 28, 2022
FY 2022/2023 Engineer’s Report Page 8

Page 8 of 10 ends

Highway Safety Lighting
All parcels (except ‘Exe mpt’) $2.56 per parcel
Section V: Assessment Roll
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Sacramento County Assessor’s map for the year in which this Report is prepared.

Non-assessable lots or parcels include all developed non-residential parcels, vacant parcels, government-owned and public utility-owned parcels, land principally encumbered with public rights of way and other tax exempt parcels such as common areas or open space for which the County does not generate a tax bill. These parcels will not be assessed for the District improvements.

A listing of parcels assessed within this District, along with the proposed assessment amounts, is on file with the City Clerk, and by reference is made part of this Report. Said listing of parcels to be assessed shall be submitted to the County Auditor/Controller and included on the property tax roll for each parcel in FY 2022/2023. 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(s) shall be based on the method of apportionment and the 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.

Section VI: Assessment Diagram
The boundaries of the District are coterminous with the boundaries of the City of Citrus Heights (see Figure 1.1).

Agenda Packet Page 165
Citrus Heights Lighting District July 28, 2022
FY 2022/2023 Engineer’s Report Page 9

Page 9 of 10 ends

FIGURE 1.1
Lighting District Boundary

Agenda Packet Page 166
Citrus Heights Lighting District July 28, 2022
FY 2022/2023 Engineer’s Report Page 10

Page 10 of 10 ends

TABLE 1.1

Citrus Heights Lighting District
Budget Analysis

DESCRIPTION FY 20/21
ACTUAL
FY 21/22
ACTUAL
FY 22/23

PROPOSED
BUDGET
SOURCES OF FUNDS:

Interest on Fund Balance $0.00 $0.00 $0.00
Special Assessments $346,055.92 $332,131.30 $350,000.00 Shared Maintenance Cost Reimbursement (1) $249.58 $122.60 $125.00 Total Sources of Funds: $346,305.50 $332,253.90 $350,125.00

USES OF FUNDS:

Advertising $610.00 $1,036.84 $1,100.00
Utilities (2) $274,844.86 $252,188.33 $260,000.00
CEC Loan Repayment (3) $0.00 $0.00 $23,155.72
Professional Services $18,912.58 $7,742.35 $15,000.00
Contract Maintenance (Scheduled) $94,548.29 $92,045.40 $95,000.00 Membership Dues $2,911.19 $3,146.86 $3,500.00
Contract Maintenance (Unscheduled) (4) $39,724.48 $42,113.86 $45,000.00 Cost Allocations $11,887.00 $12,244.00 $12,600.00
Total Uses of Funds: $443,438.40 $410,517.64 $455,355.72

FUND BALANCE:

Beginning Fund Balance (July 1st) $0.00 $0.00 $0.00

Add Sources of Funds $346,305.50 $332,253.90 $350,125.00 Subtract Uses of Funds $443,438.40 $410,517.64 $455,355.72

Fund Shortfall: ($97,132.90) ($78,263.74) ($105,230.72)

OTHER FUNDING SOURCES

Measure A Maintenance Funds (Fund 210) to
cover District shortfall $97,132.90 $78,263.74 $105,230.72

Ending Fund Balance (June 30th) $0.00 $0.00 $0.00
(1) The costs for four streets lights located on Antelope Road, near the I-80 Ramps, are shared with Caltrans (Caltrans reimburses the City for 50% of associated costs). (2) Includes SMUD maintenance costs – Certain street lights are mounted on SMUD-owned power poles.

The District reimburses SMUD for the operation and maintenance of these lights. (3) The city received a low interest (1%) Energy Efficiency Loan from the California Energy Commission (CEC) to cover the capital costs to convert approximately 593 street lights to energy efficient models.

Actual energy cost savings will be used to repay the loan. (4) Contract Maintenance (unscheduled) work includes knock-downs, repairs & materials for aging infrastructure, etc.)

Agenda Packet Page 167

CITY OF CITRUS HEIGHTS

SACRAMENTO COUNTY

CALIFORNIA

ENGINEER’S REPORT
for
Landscape Maintenance Districts
Assessment District Numbers: 98-01, 98-02 and 03-01
Annual Update for Fiscal Year 2022/2023

Prepared by

Leslie Blomquist
City Engineer
July 28, 2022

2 ENGINEER’S REPORT

LANDSCAPE MAINTENANCE DISTRICT
ASSESSMENT DISTRICT NO. 98-01, Stock Village Unit Nos. 1 & 2 ASSESSMENT DISTRICT NO. 98-02, Zone 1, Sorensen Ranch
ASSESSMENT DISTRICT NO. 98-02, Zone 2, Autumnwood
ASSESSMENT DISTRICT NO. 98-02, Zone 3, Mariposa Creek
ASSESSMENT DISTRICT NO. 98-02, Zone 4, Wyatt Ranch
ASSESSMENT DISTRICT NO. 03-01, Zone 1, Stock Ranch NORTH ASSESSMENT DISTRICT NO. 03-01, Zone 2, Stock Ranch SOUTH ASSESSMENT DISTRICT NO. 03-01, Zone 3, Mitchell Farms

LEVY of FISCAL YEAR 2022/2023 ASSESSMENTS

INTRODUCTION

The City of Citrus Heights has four (4) separate landscape maintenance assessment districts, which provide for maintenance of common areas within nine (9) distinct communities around the City. This Engineer’s Report addresses three of the Districts, 98-01, 98-02 (Zones 1, 2, 3 and 4), and 03-01 (Zones 1, 2 and 3). The general locations of these districts are shown on the maps on the following pages.

Assessment District 98-01, first created in 1998, is for the maintenance of certain areas within the subdivision called Stock Village Unit No. 1 and Unit No. 2. A Strip of land along the west edge of the subdivision and a strip of land along the east edge, adjacent to Stock Ranch Road are the areas to be maintained.

Assessment District 98-02 (Zone 1), first created in 1998, is for the maintenance of certain areas within and adjacent to the subdivisions called Sorensen Ranch Unit Nos. 1, 2, 3, and 4 development. All improvements are on public property. The improved parcels to be maintained are along the west side of Van Maren Lane (approximately 1500 feet); along the north side of Oak Lakes Lane (approximately 1300 feet); and shorter parcels along Campfire Way at Van Maren Lane (approximately 100 feet on the south side); Horseman Way at Van Maren Lane (approximately 100 feet on the north and south side); and the east side of Silversaddle Way at Oak Lake Lane (approximately 100 feet).

Assessment District 98-02 (Zone 2), first created in 2014, is for the maintenance of certain areas within and adjacent to the Autumnwood Subdivision development. All improvements are on public property. The improved parcels to be maintained are along the south side of Antelope Road (approximately 300 feet); along the east side of Live Oak Way (approximately 370 feet); and two (2) detention basins within the subdivision.

Assessment District 98-02 (Zone 3), first created in 2018, is for the maintenance of certain areas within and adjacent to the Mariposa Creek Subdivision development. All improvements are on public property. The improved parcels to be maintained are along the north side of Antelope 3 Road (approximately 436 feet); along Cripple Creek (approximately 185 lineal feet) located on the east side of the development; a pedestrian pathway with landscaping (Lot C) within the subdivision.

Assessment District 98-02, (Zone 4), provides for the maintenance of landscaping in certain dedicated public spaces within the Wyatt Ranch Subdivision. First annexed into Assessment District 98-02 by the City Council on November 14, 2019, the assessments for this 23 lot single- family parcel residential subdivision located on Lawrence Avenue on the west side of Sunrise Boulevard were not levied for the past two fiscal years due to the uncertainty of the pandemic situation and the resulting delays to construction. However, with completion of construction of the subdivision expected in the next year, assessments for the parcels within this subdivision will be levied for FY 2022/2023.

Assessment District 03-01 (Zones 1 & 2), first created in 2003, is for the maintenance of certain areas within the commercial and residential developments called Stock Ranch. Zone 1 (NORTH) consists of the landscaping along Auburn Boulevard between San Tomas Drive and Raintree Drive (north side of the street and within the medians) and the open space north of Arcade Creek. Zone 2 (SOUTH) consists of the open space on the south side of Arcade Creek and along the north side of Stock Ranch Road.

Assessment District 03-01 (Zone 3), first created in 2020, is for the maintenance of certain areas within and adjacent to the Mitchell Farms Subdivision development. All improvements are on public property. Zone 3 provides for be maintenance of a large open space area (Lot A) along Arcade Creek located in the center of the development (to be dedicated to the Sunrise Recreation and Parks District upon completion) and the landscaping within roundabout and three approach islands on Arcadia Drive.
4 5

6 7

ASSESSMENT DISTRICT 98-01

GENERAL

Landscape Maintenance Assessment District (LMAD) 98-01, first created in 1998, is located along the west side of Stock Ranch Road north of the Stock Ranch Road / Fountain Square Drive intersection. This LMAD provides for the maintenance of certain areas in and adjacent to Units 1 & 2 of the Stock Village subdivision. There are 133 parcels within this district, whose boundaries are more particularly described on the Assessment Diagram contained in Figure 1.1.

Specific features maintained along the western boundary of the subdivision include, a large group of mature oak trees, the west surface of the sound wall along that edge (but not the structural aspects of the wall) and the tree well areas on the west side of the sound wall. Initially the LMAD was responsible for maintaining 42 large Live and Blue oaks, however, through storm damage, disease, and age; that number has been reduced to 16. The City is committed to ensuring the health and viability of the remaining trees as well as the safety of the nearby residents. Therefore, the trees are regularly inspected by an arborist who specializes in oak tree care and maintenance (i.e. removal, pruning and/or cabling) is performed as recommended.

On the eastern boundary of the development, the LMAD maintains landscaping and irrigation in two planter areas adjacent to Stock Ranch Road (Parcels A and B) and the surface and structural aspects of the sound wall along the residential parcels abutting the two planter areas. The City is committed to the appearance of the development through proper maintenance of the plantings as well as periodic replacement of the plant materials. Additionally, the City also focuses on immediate abatement of graffiti on walls and other public structures.

City performs/manages the maintenance for the LMAD using its own forces or those of contract providers. Figure 1.2 describes the maintenance specifications for the district.

It is understood that should the assessment district be dissolved or not generate enough funds to provide the amount of maintenance described herein, the City may reduce the level of maintenance and reduce or discontinue the repair of the improvements on parcels A and B.

Additionally, the City shall then have no obligation to maintain the oak trees and sound wall on the west side of the subdivision. The individual property owners could perform the work on the west edge of the subdivision. The individual property owners would not be a beneficiary of the access easement along the west edge of the subdivision.

8 DISTRICT FINANCING/ASSESSMENT

The funding for the District is from annual assessments levied on properties within the assessment boundary (Figure 1.1) pursuant to the Landscaping and Lighting Act of 1972.

LMAD 98-01 is currently fully funded by its assessments and has accumulated sufficient reserves to address its long-term tree and wall maintenance responsibilities. Beginning in Fiscal Year 2004-2005 the annual assessment was reduced from $158 to $80. This reduced assessment rate permitted the District to eliminate excessive increases in the reserve balance, while fully funding annual landscape maintenance and maintaining sufficient reserves to provide for unscheduled maintenance (i.e. wall repairs, oak tree trimming and electrical system repairs).

Annual adjustments are proposed for Fiscal Year 2022/2023. As shown in Figure 1.3. “Summary Analysis”, the Fiscal Year 2022/2023 assessments for District 98-01 are proposed to increase by 3% (less than the maximum allowable 4%) by approximately $2.40 per residential parcel. These additional revenues are necessary to support the Districts operations and maintenance as well as help to preserve existing operating reserves.

METHOD OF ASSESSMENT

Development of the single-family Stock Village Unit No. 1 and Unit No. 2 subdivision was conditioned upon establishing a funding source to provide for ongoing maintenance to the re- vegetation planting and the sound walls and the frontage landscaping and irrigation. Because each of the single-family lots within the District was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all Assessment Diagram parcels located in the Assessment District that could qualify as a buildable single-family parcel per the current City of Citrus Heights Zoning Ordinances.

The City of Citrus Heights may be required to increase the assessment on each assessed parcel within the District because of the rise in the cost of maintenance activities and utilities. Each annual increase, if any, that exceeds the amount assessed to the property owners for the prior years shall not exceed the cost of living increase based on the Bay Area Consumer Price Index for all urban consumers.

The District’s Assessment Roll is shown in Figure 1.4.

9 FIGURE 1.1

10 FIGURE 1.2

ASSESSMENT DISTRICT NO. 98-01

MAINTENANCE SPECIFICATION

West edge of Subdivision

1) Maintain 16 Oak trees. Prune Oak trees once every 5 years or as recommended by an arborist. Supply material and apply insect and disease control chemicals to trees and shrubs. Irrigate Oak trees as necessary. Clean debris from around trees once per year.

Annual Oak tree inspection and associated report.

2) Maintain west sound wall. Clean all graffiti from west surface of wall once every three months, if required.

East edge of Subdivision

1) Maintain tree and other planting along east frontage of the subdivision, a minimum of once every two weeks. Maintain irrigation system, weekly. Weed area a minimum of once every two weeks. Fertilize area a minimum of twice per year. Control infestation of fungus, diseases and/or insects. This item includes irrigation repair and replanting as needed.

2) Maintain east sound wall. Clean all graffiti from east surface of wall once every three months, if required.

11 FIGURE 1.3

ASSESSMENT DISTRICT 98-01

283-75-293; County DL 0273

DESCRIPTION FY 21/22**
ACTUAL
FY 22/23

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 80.00$ 82.40$
Total Number of Parcels 133 133
Total Special Assessments 10,640.00$ 10,959.20$ REVENUE:

Interest on Fund Balance 251.93$ -$
Special Assessments 10,613.87$ 10,959.20$
Total Revenues: 10,865.80$ 10,959.20$
EXPENDITURES:

Advertising 1,074.82$ 550.00$
Utilities - Gas & Electric 318.18$ 270.00$ Utilities - Water 1,524.50$ 1,800.00$
Professional Services -$ 500.00$
Contract - Landscape and Tree Maintenance (services) 5,112.00$ 8,000.00$ Contract - Construction, Repairs & Extra Work 174.50$ -$ Cost Allocation (Overhead) 2,891.00$ 2,977.00$ Total Expenditures: 11,095.00$ 14,097.00$
(229.20)$ (3,137.80)$
Transfer to/from Operating Reserve 229.20$ 3,137.80$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 142,969.78$ 142,740.58$ Operating Reserve Set-a-side -$ -$
Transfer from (to) Annual Operating Balance (229.20)$ (3,137.80)$ Ending Operating Reserve Balance (June 30th) 142,740.58$ 139,602.78$ **
$xx.xx
Annual Operating Balance
Annual Ending Balance
Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus projection for the 4th quarter.

Audited Fund Balance from previous Fiscal Year
12 FIGURE 1.4

ASSESSMENT DISTRICT 98-01 for STOCK VILLAGE
UNITS NO. 1 AND NO. 2
Tax Assessor's Number
Assessment
Diagram #
Assessment
Amount
243 0570 001 0000 1 82.40
243 0570 002 0000 2 82.40
243 0570 003 0000 3 82.40
243 0570 004 0000 4 82.40
243 0570 005 0000 5 82.40
243 0570 006 0000 6 82.40
243 0570 007 0000 7 82.40
243 0570 008 0000 8 82.40
243 0570 009 0000 9 82.40
243 0570 010 0000 10 82.40
243 0570 011 0000 11 82.40
243 0570 012 0000 12 82.40
243 0570 013 0000 13 82.40
243 0570 014 0000 14 82.40
243 0570 015 0000 15 82.40
243 0570 016 0000 16 82.40
243 0570 017 0000 17 82.40
243 0570 018 0000 18 82.40
243 0570 019 0000 19 82.40
243 0570 020 0000 20 82.40
243 0570 021 0000 21 82.40
243 0570 022 0000 22 82.40
243 0570 023 0000 23 82.40
243 0570 024 0000 24 82.40
243 0570 025 0000 25 82.40
243 0570 026 0000 26 82.40
243 0570 027 0000 27 82.40
243 0570 028 0000 28 82.40
243 0570 029 0000 29 82.40
243 0570 030 0000 30 82.40
243 0570 031 0000 31 82.40
243 0570 032 0000 32 82.40
243 0570 033 0000 33 82.40
243 0570 034 0000 34 82.40
243 0570 035 0000 35 82.40
243 0570 036 0000 36 82.40
243 0570 037 0000 37 82.40
243 0570 038 0000 38 82.40
243 0570 039 0000 39 82.40
243 0570 040 0000 40 82.40
243 0570 041 0000 41 82.40
243 0570 042 0000 42 82.40
243 0570 043 0000 43 82.40
243 0570 044 0000 44 82.40
243 0570 045 0000 45 82.40
243 0570 046 0000 46 82.40
243 0570 047 0000 47 82.40
243 0570 048 0000 48 82.40

13 ASSESSMENT DISTRICT 98-01 for STOCK VILLAGE
UNITS NO. 1 AND NO. 2
Tax Assessor's Number
Assessment
Diagram #
Assessment
Amount
243 0570 049 0000 49 82.40
243 0570 050 0000 50 82.40
243 0570 051 0000 51 82.40
243 0570 052 0000 52 82.40
243 0570 053 0000 53 82.40
243 0570 054 0000 54 82.40
243 0570 055 0000 55 82.40
243 0570 056 0000 56 82.40
243 0570 057 0000 57 82.40
243 0570 058 0000 58 82.40
243 0570 059 0000 59 82.40
243 0570 060 0000 60 82.40
243 0570 061 0000 61 82.40
243 0570 062 0000 62 82.40
243 0570 063 0000 63 82.40
243 0570 064 0000 64 82.40
243 0570 065 0000 65 82.40
243 0570 066 0000 66 82.40
243 0570 067 0000 67 82.40
243 0570 068 0000 68 82.40
243 0570 069 0000 69 82.40
243 0570 070 0000 70 82.40
243 0570 071 0000 71 82.40
243 0570 072 0000 72 82.40
243 0570 073 0000 73 82.40
243 0570 074 0000 74 82.40
243 0570 075 0000 75 82.40
243 0570 076 0000 76 82.40
243 0570 077 0000 77 82.40
243 0570 078 0000 78 82.40
243 0570 079 0000 79 82.40
243 0570 080 0000 80 82.40
243 0580 001 0000 81 82.40
243 0580 002 0000 82 82.40
243 0580 003 0000 83 82.40
243 0580 004 0000 84 82.40
243 0580 005 0000 85 82.40
243 0580 006 0000 86 82.40
243 0580 007 0000 87 82.40
243 0580 008 0000 88 82.40
243 0580 009 0000 89 82.40
243 0580 010 0000 90 82.40
243 0580 011 0000 91 82.40
243 0580 012 0000 92 82.40
243 0580 013 0000 93 82.40
243 0580 014 0000 94 82.40
243 0580 015 0000 95 82.40
243 0580 016 0000 96 82.40

14 ASSESSMENT DISTRICT 98-01 for STOCK VILLAGE
UNITS NO. 1 AND NO. 2
Tax Assessor's Number
Assessment Diagram
# Assessment Amount
243 0580 017 0000 97 82.40
243 0580 018 0000 98 82.40
243 0580 019 0000 99 82.40
243 0580 026 0000 105 82.40
243 0580 027 0000 106 82.40
243 0580 028 0000 107 82.40
243 0580 029 0000 108 82.40
243 0580 030 0000 109 82.40
243 0580 031 0000 110 82.40
243 0580 032 0000 111 82.40
243 0580 033 0000 112 82.40
243 0580 034 0000 113 82.40
243 0580 035 0000 114 82.40
243 0580 036 0000 115 82.40
243 0580 037 0000 116 82.40
243 0580 038 0000 117 82.40
243 0580 039 0000 118 82.40
243 0580 040 0000 119 82.40
243 0580 041 0000 120 82.40
243 0580 042 0000 121 82.40
243 0580 043 0000 122 82.40
243 0580 044 0000 123 82.40
243 0580 045 0000 124 82.40
243 0580 046 0000 125 82.40
243 0580 047 0000 126 82.40
243 0580 048 0000 127 82.40
243 0580 049 0000 128 82.40
243 0580 050 0000 129 82.40
243 0580 051 0000 130 82.40
243 0580 052 0000 131 82.40
243 0580 053 0000 132 82.40
243 0580 054 0000 133 82.40
243 0580 056 0000 100 82.40
243 0580 057 0000 101 82.40
243 0580 058 0000 102 82.40
243 0580 059 0000 103 82.40
243 0580 060 0000 104 82.40

133 Parcels; Total 98-01 Assessments is $10,959.20

15 ASSESSMENT DISTRICT 98-02 – Zone 1 (Sorensen Ranch)

GENERAL

Landscape Maintenance Assessment District (LMAD) 98-02, Zone 1 (Sorensen Ranch), first created in 1998, is located west of Van Maren Lane and north of Oak Lakes Lane. This LMAD provides for the maintenance of certain areas within and adjacent to Unit Nos. 1, 2, 3, and 4 of the Sorensen Ranch development. There are 222 parcels in this district, whose boundaries are more particularly described on the Assessment Diagram contained in Figure 2.1.

All improvements are on public property. The improved parcels to be maintained are along the west side of Van Maren Lane (approximately 1500 feet); along the north side of Oak Lakes Lane (approximately 1300 feet); and shorter parcels along Campfire Way at Van Maren Lane (approximately 100 feet on the south side); Horseman Way at Van Maren Lane (approximately 100 feet on the north and south side); and the east side of Silversaddle Way at Oak Lakes Lane (approximately 100 feet).

The improvements to be maintained include 81 Oak trees and various conifer trees and accent trees. Shrubs, groundcover, lawn planting, irrigation, sound walls, sign walls with lighting, planters and mow strips are also included. The City is committed to the appearance of the development through proper maintenance of the plantings as well as periodic replacement of the plant materials. Additionally, the City also focuses on immediate abatement of graffiti on walls and other public structures.

City performs/manages the maintenance for the LMAD using its own forces or those of contract providers. Figure 2.2 describes the maintenance specifications for the district.

DISTRICT FINANCING/ASSESSMENT

The funding for the District is from annual assessments levied on properties within the assessment boundary (Figure 2.1) pursuant to the Landscaping and Lighting Act of 1972.

LMAD 98-02 is currently fully funded by its assessments and has accumulated sufficient reserves to address its annual landscape maintenance and long-term tree and wall maintenance responsibilities. Beginning in Fiscal Year 2003-2004 the annual assessment was reduced from $200 to $100. This reduced assessment rate permitted the District to eliminate excessive increases in the reserve balance, while fully funding annual landscape maintenance and maintaining sufficient reserves to provide for unscheduled maintenance (i.e. wall repairs, oak tree trimming and periodic plant replacement). However, with increasing costs for maintenance and utilities, it is necessary to increase revenues.

Annual adjustments are proposed for Fiscal Year 2022/2023. As shown in Figure 2.3. “Summary Analysis”, the Fiscal Year 2022/2023 assessments for District 98-02 Zone 1 are proposed to increase by 3% (less than the maximum allowable 4%) by approximately $3.00 per residential parcel. These additional revenues are necessary to support the Districts operations and maintenance as well as help to preserve existing operating reserves.

16 METHOD OF ASSESSMENT

As a condition of approval, the developer of the single family Sorensen Ranch Unit Nos. 1, 2, 3, and 4 subdivisions was required to establish a funding source to provide for ongoing maintenance of the re-vegetation planting and the sound walls and the frontage landscaping and irrigation. Because each of the single-family lots within the zone was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all assessment diagram parcels located in the Assessment District that could qualify as a buildable single-family parcel per the current City of Citrus Heights Zoning Ordinances.

The City of Citrus Heights may be required to increase the assessment on each assessed parcel within the district because of the rise in the cost of maintenance activities and utilities. Each annual increase, if any, that exceeds the amount assessed to the property owners for the prior years shall not exceed the cost of living increase based on the Bay Area Consumer Price Index for all urban consumers.

BOUNDARY DESCRIPTION OF AREA TO BE MAINTAINED

All that real property situated in the City of Citrus Heights, County of Sacramento, State of California, which is further described as follows:

Parcel 1, Parcel 2, and Parcel 3 as shown on that certain parcel map entitled “A Portion of the Southwest One-Quarter of Section 27, Township 10 North, Range 6 East, M.D.M.”, filed for record in the office of the Recorder of Sacramento County, on May 28, 1998, in Book 151 of Parcel Maps, at Page 3, and more particularly described on the Assessment Diagram contained in Figure 2.1.

The District’s Assessment Roll is contained in Figure 2.4. 17 FIGURE 2.1

18 FIGURE 2.2

ASSESSMENT DISTRICT NO. 98-02
Zone 1 (Sorensen Ranch)

MAINTENANCE SPECIFICATION

East and South edge of Subdivision

1) Maintain 81 Oak (mitigation requirement), and various conifer and accent trees. Prune Oak trees once every 5 years. Supply material and apply insect and disease control chemicals to trees and shrubs. Annual Oak tree inspection and associated report.

2) Maintain sound wall. Clean all graffiti from street side of wall as needed. Perform structural repairs/replacement as needed.

3) Maintain trees, turf and other plantings along frontage of the subdivision, a minimum of once every two weeks. Maintain irrigation system, weekly. Weed area a minimum of once every two weeks. Fertilize area a minimum of twice per year. Control infestation of fungus, diseases and/or insects. This item includes irrigation repair and replanting as needed.

19 FIGURE 2.3

ASSESSMENT DISTRICT 98-02 ZONE 1

284-75-294; County DL 0275

FY 21/22**
ACTUAL
FY 22/23

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 100.00$ 103.00$
Total Number of Parcels 222 222
Total Special Assessments 22,200.00$ 22,866.00$

REVENUE
Interest on Fund Balance 120.10$ -$
Special Assessments 21,899.58$ 22,866.00$
Total Sources of Funds: 22,019.68$ 22,866.00$

EXPENDITURES
Advertising & Mail 341.39$ 550.00$
Utilities 7,836.36$ 12,000.00$
Professional Services -$ 500.00$
Contract - Landscape Maintenance 5,652.00$ 9,000.00$ Contract - Construction, Repairs & Extra Work 3,583.00$ -$ Contract - Materials & Supplies -$ -$ Cost Allocation (Overhead) 8,808.00$ 9,072.00$ Total Expenditures: 26,220.75$ 31,122.00$
(4,201.07)$ (8,256.00)$
Transfer to/from Operating Reserve 4,201.07$ 8,256.00$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 73,518.04$ 69,316.97$ Operating Reserve Set-a-side -$ -$
Transfer from (to) Annual Operating Balance (4,201.07)$ (8,256.00)$ Ending Operating Reserve Balance (June 30th) 69,316.97$ 61,060.97$ **
$xx.xx Audited Fund Balance from previous Fiscal Year

DESCRIPTION
Annual Operating Balance
Annual Ending Balance
Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus projection for the 4th quarter.
20 Figure 2.4
ASSESSMENT DISTRICT 98-02 ZONE 1 for
SORENSON RANCH UNITS NO. 1, 2, 3 and 4
UNIT 1
Tax Assessor's Number
Assessment
Diagram #
Assessment
Amount Tax Assessor's Number
Assessment
Diagram #
Assessment
Amount
211 0830 001 0000 11 $103.00 211 0830 038 0000 110 $103.00 211 0830 002 0000 12 $103.00 211 0830 039 0000 111 $103.00 211 0830 003 0000 13 $103.00 211 0830 040 0000 149 $103.00 211 0830 004 0000 14 $103.00 211 0830 041 0000 150 $103.00 211 0830 005 0000 15 $103.00 211 0830 042 0000 151 $103.00 211 0830 006 0000 16 $103.00 211 0830 043 0000 152 $103.00 211 0830 007 0000 17 $103.00 211 0830 044 0000 153 $103.00 211 0830 008 0000 18 $103.00 211 0830 045 0000 154 $103.00 211 0830 009 0000 19 $103.00 211 0830 046 0000 155 $103.00 211 0830 010 0000 20 $103.00 211 0830 047 0000 156 $103.00 211 0830 011 0000 21 $103.00 211 0830 048 0000 157 $103.00 211 0830 012 0000 22 $103.00 211 0830 049 0000 158 $103.00 211 0830 013 0000 23 $103.00 211 0830 050 0000 159 $103.00 211 0830 014 0000 86 $103.00 211 0830 051 0000 160 $103.00 211 0830 015 0000 87 $103.00 211 0830 052 0000 161 $103.00 211 0830 016 0000 88 $103.00 211 0830 053 0000 162 $103.00 211 0830 017 0000 89 $103.00 211 0830 054 0000 163 $103.00 211 0830 018 0000 90 $103.00 211 0830 055 0000 164 $103.00 211 0830 019 0000 91 $103.00 211 0830 056 0000 2 $103.00 211 0830 020 0000 92 $103.00 211 0830 057 0000 3 $103.00 211 0830 021 0000 93 $103.00 211 0830 058 0000 4 $103.00 211 0830 022 0000 94 $103.00 211 0830 059 0000 5 $103.00 211 0830 023 0000 95 $103.00 211 0830 060 0000 6 $103.00 211 0830 024 0000 96 $103.00 211 0830 061 0000 7 $103.00 211 0830 025 0000 97 $103.00 211 0830 062 0000 8 $103.00 211 0830 026 0000 98 $103.00 211 0830 063 0000 9 $103.00 211 0830 027 0000 99 $103.00 211 0830 064 0000 10 $103.00 211 0830 028 0000 100 $103.00
211 0830 029 0000 101 $103.00
211 0830 030 0000 102 $103.00
211 0830 031 0000 103 $103.00
211 0830 032 0000 104 $103.00
211 0830 033 0000 105 $103.00
211 0830 034 0000 106 $103.00
211 0830 035 0000 107 $103.00
211 0830 036 0000 108 $103.00
211 0830 037 0000 109 $103.00

21 ASSESSMENT DISTRICT 98-02 ZONE 1 for
SORENSON RANCH UNITS NO. 1, 2, 3 and 4
UNIT 2
Tax Assessor's Number
Assessment
Diagram #
Assessment
Amount Tax Assessor's Number
Assessment
Diagram #
Assessment
Amount
211 0830 067 0000 24 $103.00 211 0830 105 0000 113 $103.00 211 0830 068 0000 25 $103.00 211 0830 106 0000 114 $103.00 211 0830 069 0000 26 $103.00 211 0830 107 0000 115 $103.00 211 0830 070 0000 27 $103.00 211 0830 108 0000 116 $103.00 211 0830 071 0000 28 $103.00 211 0830 109 0000 117 $103.00 211 0830 072 0000 29 $103.00 211 0830 110 0000 118 $103.00 211 0830 073 0000 30 $103.00 211 0830 111 0000 119 $103.00 211 0830 074 0000 31 $103.00 211 0830 112 0000 120 $103.00 211 0830 075 0000 32 $103.00 211 0830 113 0000 122 $103.00 211 0830 076 0000 33 $103.00 211 0830 114 0000 123 $103.00 211 0830 077 0000 34 $103.00 211 0830 115 0000 145 $103.00 211 0830 078 0000 35 $103.00 211 0830 116 0000 181 $103.00 211 0830 079 0000 36 $103.00 211 0830 117 0000 180 $103.00 211 0830 080 0000 37 $103.00 211 0830 118 0000 148 $103.00 211 0830 081 0000 38 $103.00 211 0830 119 0000 147 $103.00 211 0830 082 0000 39 $103.00 211 0830 120 0000 146 $103.00 211 0830 083 0000 40 $103.00
211 0830 084 0000 41 $103.00
211 0830 085 0000 42 $103.00
211 0830 086 0000 43 $103.00
211 0830 087 0000 44 $103.00
211 0830 088 0000 45 $103.00
211 0830 089 0000 71 $103.00
211 0830 090 0000 72 $103.00
211 0830 091 0000 73 $103.00
211 0830 092 0000 74 $103.00
211 0830 093 0000 75 $103.00
211 0830 094 0000 76 $103.00
211 0830 095 0000 77 $103.00
211 0830 096 0000 78 $103.00
211 0830 097 0000 79 $103.00
211 0830 098 0000 80 $103.00
211 0830 099 0000 81 $103.00
211 0830 100 0000 82 $103.00
211 0830 101 0000 83 $103.00
211 0830 102 0000 84 $103.00
211 0830 103 0000 85 $103.00
211 0830 104 0000 112 $103.00

22 ASSESSMENT DISTRICT 98-02 ZONE 1 for
SORENSON RANCH UNITS NO. 1, 2, 3 and 4
UNIT 3
Tax Assessor's Number
Assessment
Diagram #

Assessment
Amount Tax Assessor's Number
Assessment
Diagram #

Assessment
Amount
211 0840 048 0000 221 $103.00 211 0840 084 0000 63 $103.00 211 0840 049 0000 222 $103.00 211 0840 085 0000 64 $103.00 211 0840 050 0000 193 $103.00 211 0840 086 0000 65 $103.00 211 0840 051 0000 194 $103.00 211 0840 087 0000 66 $103.00 211 0840 052 0000 187 $103.00 211 0840 088 0000 67 $103.00 211 0840 053 0000 188 $103.00 211 0840 089 0000 68 $103.00 211 0840 054 0000 189 $103.00 211 0840 090 0000 69 $103.00 211 0840 055 0000 190 $103.00 211 0840 091 0000 70 $103.00 211 0840 056 0000 191 $103.00 211 0840 092 0000 46 $103.00 211 0840 057 0000 192 $103.00 211 0840 093 0000 47 $103.00 211 0840 058 0000 133 $103.00 211 0840 094 0000 48 $103.00 211 0840 059 0000 134 $103.00 211 0840 095 0000 49 $103.00 211 0840 060 0000 135 $103.00 211 0840 096 0000 50 $103.00 211 0840 061 0000 136 $103.00 211 0840 097 0000 51 $103.00 211 0840 062 0000 137 $103.00 211 0840 098 0000 52 $103.00 211 0840 063 0000 138 $103.00 211 0840 099 0000 53 $103.00 211 0840 064 0000 139 $103.00 211 0840 100 0000 54 $103.00 211 0840 065 0000 140 $103.00 211 0840 101 0000 55 $103.00 211 0840 066 0000 141 $103.00 211 0840 102 0000 56 $103.00 211 0840 067 0000 142 $103.00 211 0840 103 0000 57 $103.00 211 0840 068 0000 143 $103.00 211 0840 104 0000 58 $103.00 211 0840 069 0000 144 $103.00
211 0840 070 0000 123 $103.00
211 0840 071 0000 124 $103.00
211 0840 072 0000 125 $103.00
211 0840 073 0000 126 $103.00
211 0840 074 0000 127 $103.00
211 0840 075 0000 128 $103.00
211 0840 076 0000 129 $103.00
211 0840 077 0000 130 $103.00
211 0840 078 0000 131 $103.00
211 0840 079 0000 132 $103.00
211 0840 080 0000 59 $103.00
211 0840 081 0000 60 $103.00
211 0840 082 0000 61 $103.00
211 0840 083 0000 62 $103.00

23 ASSESSMENT DISTRICT 98-02 ZONE 1 for
SORENSON RANCH UNITS NO. 1, 2, 3 and 4
UNIT 4
Tax Assessor's Number
Assessment
Diagram #

Assessment
Amount Tax Assessor's Number
Assessment
Diagram #

Assessment
Amount
211 0840 001 0000 165 $103.00 211 0840 027 0000 201 $103.00 211 0840 002 0000 166 $103.00 211 0840 028 0000 202 $103.00 211 0840 003 0000 167 $103.00 211 0840 029 0000 203 $103.00 211 0840 004 0000 168 $103.00 211 0840 030 0000 204 $103.00 211 0840 005 0000 169 $103.00 211 0840 031 0000 205 $103.00 211 0840 006 0000 170 $103.00 211 0840 032 0000 206 $103.00 211 0840 007 0000 171 $103.00 211 0840 033 0000 207 $103.00 211 0840 008 0000 172 $103.00 211 0840 034 0000 208 $103.00 211 0840 009 0000 173 $103.00 211 0840 035 0000 209 $103.00 211 0840 010 0000 174 $103.00 211 0840 036 0000 210 $103.00 211 0840 011 0000 175 $103.00 211 0840 037 0000 211 $103.00 211 0840 012 0000 176 $103.00 211 0840 038 0000 212 $103.00 211 0840 013 0000 177 $103.00 211 0840 039 0000 213 $103.00 211 0840 014 0000 178 $103.00 211 0840 040 0000 214 $103.00 211 0840 015 0000 179 $103.00 211 0840 041 0000 215 $103.00 211 0840 016 0000 182 $103.00 211 0840 042 0000 216 $103.00 211 0840 017 0000 183 $103.00 211 0840 043 0000 217 $103.00 211 0840 018 0000 184 $103.00 211 0840 044 0000 218 $103.00 211 0840 019 0000 185 $103.00 211 0840 045 0000 219 $103.00 211 0840 020 0000 186 $103.00 211 0840 046 0000 220 $103.00 211 0840 021 0000 195 $103.00 211 0840 047 0000 1 $103.00 211 0840 022 0000 196 $103.00
211 0840 023 0000 197 $103.00
211 0840 024 0000 198 $103.00
211 0840 025 0000 199 $103.00
222 Parcels; Total 98-02 Zone 1 Assessments is
$22,866.00
211 0840 026 0000 200 $103.00

24 ASSESSMENT DISTRICT 98-02 – Zone 2 (Autumnwood Subdivision)

GENERAL

Landscape Maintenance Assessment District (LMAD) 98-02, Zone 2 (Autumnwood Subdivision), first created in 2014, is located south side of Antelope Road and west of Amsterdam Avenue. This LMAD provides for the maintenance of certain areas within and adjacent to the Autumnwood subdivision development. All improvements are on public property.

There are 46 residential parcels in this district, whose boundaries are more particularly described on the Assessment Diagram contained in Figure 3.1.

Zone 2 consists of forty-six (46) residential lots and seven (7) lots used for landscaping, pedestrian pathways, and drainage detention basins.

Development of the property was conditioned upon establis hing a funding source to provide for ongoing maintenance of landscaping, open space, pedestrian/bike trails, masonry walls, drainage detention basins and related appurtenances.

The facilities in Zone 2 include landscaping south of Antelope Road (Lots E and along the frontage of 7106 Antelope Road) and also within the subdivision (Lots A, B, C, D, F, and H). On -going maintenance of the landscaped areas require routine care of trees, shrubs, and groundcover, including weed control, fertilization , mulch repl acement, and litter removal. The pedestrian pathways require routine maintenance, including surface and structural maintenance , and graffiti abatement.

The facilities in Zone 2 also include masonry walls on the North and East sides of the subdivision located within Lots A, B, C, E, and the frontage along 7106 Antelope Road. The walls require routine maintenance, including surface and structural maintenance, and graffiti abatement.

The walls and landscaping within the City’s Right -of-Way along the frontage of 7106 Antelope Road (APN: 204- 0193-027-0000) as dedicated by separate instrument (County of Sacramento Book 20140715, Page 0721) is also included as areas to be maintained in LMAD 98-02, Zone 2.

The facilities in Zone 2 also include a drainage detention basin located in the northwest corner of the property in Lot D and a drainage detention basin located in the southeast corner of the property in Lot F. The drainage detention basins and appurtenances require routine maintenance including surface and structural maintenance, graffiti abatement, landscape maintenance, and litter removal.

Additionally, the facilities in Zone 2 include a pedestrian trail for circulation (Lots D, F, and H) .

The trail will require routine maintenance and replacement.

Figure 3.2 contains a detailed listing of items to be maintained and/or r eplacement of each of the items. City performs/manages the maintenance for the LMAD using its own forces o r those of contract providers.

25 DISTRICT FINANCING/ASSESSMENT

The funding for Zone 2 will be from annual assessments levied on residential parcels within the zone’s assessment boundary (Figure 3.1), pursuant to the Landscaping and Lighting Act of 1972.

The Summary Analysis for Zone 2 more completely describes the funding and is part of the engineer’s report.

After the initial year of the formation of the assessment district, the City of Citrus Heights may be required to increase the assessment on each addressed parcel within the District to pay for increased costs of maintenance and replacement. The amount of the assessments authorized to be collected may be increased by a maximum of four percent (4%) annually.

Annual adjustments are proposed for Fiscal Year 2022/2023. As shown in Figure 3.3. “Summary Analysis”, the Fiscal Year 2022/2023 assessments for District 98-02 Zone 2 are proposed to increase by 3% (less than the maximum allowable 4%) by approximately $10.62 per residential parcel. These additional revenues are necessary to support the Districts operations and maintenance as well as help to preserve existing operating reserves.

METHOD OF ASSESSMENT

As a condition of approval, the developer of the single family Autumnwood Subdivision was required to establish a funding source to provide for ongoing maintenance of the landscaping, irrigation, detention basins, pedestrian pathways, and masonry walls located within Lots A, B, C, E, and the frontage along 7106 Antelope Road. Because each of the single-family lots within the zone was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all assessment diagram parcels located in the Assessment District that qualified as a buildable single-family parcel per the current City of Citrus Heights Zoning Ordinances.

The district’s Assessment Roll is contained in Figure 3.4.

BOUNDARY DESCRIPTION OF AREA TO BE MAINTAINED

All that real property situated in the City of Citrus Heights, County of Sacramento, State of California, which is further described as follows:

Lots A, B, C, D, E, F, and H of the Autumnwood Subdivision and also including the frontage along 7106 Antelope Road; more particularly described on the Assessment Diagram contained in Figure 3.1.

26 FIGURE 3.1

27 FIGURE 3.2

ASSESSMENT DISTRICT NO. 98-02
Zone 2 (Autumnwood Subdivision)

MAINTENANCE SPECIFICATION

1) Maintain trees and other plantings along frontage of the subdivision along Antelope Road (Lot E) and Live Oak Way (Lots A-C) a minimum of once every two weeks. Maintain irrigation system, weekly. Weed area a minimum of once every two weeks. Fertilize area a minimum of twice per year. Control infestation of fungus, diseases and/or insects.

This item includes irrigation repair, landscaping materials (wood chips, chemicals, etc.), and replanting as needed.

2) Maintain trees and other plantings within the detention basins (Lots D and F)

3) Maintain masonry walls (Lots A-F). Clean all graffiti from street side of wall as needed.

Perform structural repairs/replacement as needed.

4) Maintain pedestrian pathways (Lots D, F, and H). Clean all graffiti as needed. Perform structural repairs/replacement as needed.

28 FIGURE 3.3

ASSESSMENT DISTRICT 98-02 ZONE 2

285-75-295; County DL 0268

FY 21/22**
ACTUAL
FY 22/23

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 354.08$ 364.70$
Total Number of Parcels 46 46
Total Special Assessments 16,287.68$ 16,776.31$ REVENUE:

Interest on Fund Balance 53.30$ -$
Special Assessments 15,880.54$ 16,776.31$
Total Revenue: 15,933.84$ 16,776.31$
EXPENDITURES:

Advertising & Mail 341.39$ 550.00$
Utilities 2,289.23$ 3,200.00$
Professional Services -$ 150.00$
Contract - Landscape Maintenance 6,228.00$ 8,500.00$ Contract - Construction, Repairs & Extra Work 97.72$ -$ Contract - Materials & Supplies -$ 2,500.00$ Cost Allocation (Overhead) 3,053.00$ 3,145.00$ Total Expenditures: 12,009.34$ 18,045.00$
3,924.50$ (1,268.69)$
Transfer to/from Operating Reserve (3,924.50)$ 1,268.69$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 30,722.51$ 34,647.01$ Operating Reserve Set-a-side -$ -$ Transfer from (to) Annual Operating Balance 3,924.50$ (1,268.69)$ Ending Operating Reserve Balance (June 30th) 34,647.01$ 33,378.32$ **
$xx.xx

DESCRIPTION
Annual Operating Balance
Annual Ending Balance
Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus projection for the 4th quarter.

Audited Fund Balance from previous Fiscal Year
29 FIGURE 3.4
ASSESSMENT DISTRICT 98-02 ZONE 2
for AUTUMNWOOD

Tax Assessor's Number
Assessment
Diagram #
Assessment
Amount Tax Assessor's Number
Assessment
Diagram #
Assessment
Amount
204 0740 001 0000 1 $ 364.70 204 0740 029 0000 29 $ 364.70 204 0740 002 0000 2 $ 364.70 204 0740 030 0000 30 $ 364.70 204 0740 003 0000 3 $ 364.70 204 0740 031 0000 31 $ 364.70 204 0740 004 0000 4 $ 364.70 204 0740 032 0000 32 $ 364.70 204 0740 005 0000 5 $ 364.70 204 0740 033 0000 33 $ 364.70 204 0740 006 0000 6 $ 364.70 204 0740 034 0000 34 $ 364.70 204 0740 007 0000 7 $ 364.70 204 0740 035 0000 35 $ 364.70 204 0740 008 0000 8 $ 364.70 204 0740 036 0000 36 $ 364.70 204 0740 009 0000 9 $ 364.70 204 0740 037 0000 37 $ 364.70 204 0740 010 0000 10 $ 364.70 204 0740 038 0000 38 $ 364.70 204 0740 011 0000 11 $ 364.70 204 0740 039 0000 39 $ 364.70 204 0740 012 0000 12 $ 364.70 204 0740 040 0000 40 $ 364.70 204 0740 013 0000 13 $ 364.70 204 0740 041 0000 41 $ 364.70 204 0740 014 0000 14 $ 364.70 204 0740 042 0000 42 $ 364.70 204 0740 015 0000 15 $ 364.70 204 0740 043 0000 43 $ 364.70 204 0740 016 0000 16 $ 364.70 204 0740 044 0000 44 $ 364.70 204 0740 017 0000 17 $ 364.70 204 0740 045 0000 45 $ 364.70 204 0740 018 0000 18 $ 364.70 204 0740 046 0000 46 $ 364.70 204 0740 019 0000 19 $ 364.70 204 0740 020 0000 20 $ 364.70 46 Parcels; Total 98-02 Zone 2 Assessments is $16,776.31 204 0740 021 0000 21 $ 364.70 204 0740 022 0000 22 $ 364.70 204 0740 023 0000 23 $ 364.70 204 0740 024 0000 24 $ 364.70 204 0740 025 0000 25 $ 364.70 204 0740 026 0000 26 $ 364.70 204 0740 027 0000 27 $ 364.70 204 0740 028 0000 28 $ 364.70

30 ASSESSMENT DISTRICT 98-02 – Zone 3 (Mariposa Creek Subdivision)

GENERAL

Landscape Maintenance Assessment District (LMAD) 98-02, Zone 3 (Mariposa Creek Subdivision), first created in 2018, is located north side of Antelope Road at Turner Court. This LMAD provides for the maintenance of certain areas within and adjacent to the Mariposa Creek Subdivision development. All improvements are on public property. There are 15 residential parcels in this district, whose boundaries are more particularly described on the Assessment Diagram contained in Figure 4.1.

Zone 3 consists of fifteen (15) residential parcels and three (3) lots used for landscaping, pedestrian pathways, and creek open space.

Development of the property was conditioned upon establishing a funding source to provide for ongoing maintenance of landscaping, open sp ace, pedestrian/bike pathways, masonry walls, and related appurtenances.

The facilities in Zone 3 include landscaping north of Antelope Road (Lots A and B) and also within the subdivision (Lot C). On -going maintenance of the landscaped areas require rout ine care of trees, shrubs, and groundcover, including weed control, fertilization, mulch replacement, litter removal, irrigation systems and pathway lighting. The pedestrian pathways require routine maintenance, including surface and structural maintenanc e, maintenance and repairs of pathway lighting and graffiti abatement.

The facilities in Zone 3 also include masonry walls on the north side of Antelope Road (within Lots A & B of the subdivision) The walls require routine maintenance, including surface and structural maintenance, and graffiti abatement.

The facilities in Zone 3 also include a pedestrian pathway, street paving, storm drain system and retaining walls located in the northwest corner of the development in Lot C. The walls, pedestrian pathways, and various appurtenances require routine maintenance including surface and structural maintenance, graffiti abatement, landscape maintenance, litter removal, and electrical & irrigation repairs.

The facilities in Zone 3 also include a drainage syst em along the north pr operty line of the subdivision and creek open space along the east side of the development (Lot B). The drainage system & creek open space appurtenances require routine maintenance including structural maintenance, keeping the creek & floodplain area clear of debris and paving maintenance.

Figure 4.2 contains a detailed listing of items to be maintained and/or replacement of each of the items. City performs/manages the maintenance for the LMAD using its own forces o r those of contract providers.

31 DISTRICT FINANCING/ASSESSMENT

The funding for Zone 3 will be from annual assessments levied on residential parcels within the zone’s assessment boundary (Figure 4.1), pursuant to the Landscaping and Lighting Act of 1972.

The Summary Analysis for Zone 3 more completely describes the funding and is part of the engineer’s report.

Annual adjustments are proposed for Fiscal Year 2022/2023. As shown in Figure 4.3. “Summary Analysis”, the Fiscal Year 2022/2023 assessments for District 98-02 Zone 3 are proposed to increase by 3% (less than the maximum allowable 4%) by approximately $22.60 per residential parcel. These additional revenues are necessary to support the Districts operations and maintenance as well as help to preserve existing operating reserves.

METHOD OF ASSESSMENT

As a condition of approval, the developer of the single family Mariposa Creek Subdivision was required to establish a funding source to provide for ongoing maintenance of the landscaping, irrigation, storm drain system, creek open space, pedestrian pathways, and masonry walls located within Lots A, B, and C. Because each of the single-family lots within the zone was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all assessment diagram parcels located in the Assessment District that qualified as a buildable single-family parcel per the current City of Citrus Heights Zoning Ordinances.

The district’s Assessment Roll is contained in Figure 4.4.

BOUNDARY DESCRIPTION OF AREA TO BE MAINTAINED

All that real property situated in the City of Citrus Heights, County of Sacramento, State of California, which is further described as follows:

Lots A, B and C of the Mariposa Creek Subdivision; more particularly described on the Assessment Diagram contained in Figure 4.1.

32 FIGURE 4.1

33 FIGURE 4.2

ASSESSMENT DISTRICT NO. 98-02
Zone 3 (Mariposa Creek Subdivision)

MAINTENANCE SPECIFICATION

1) Maintain trees and other plantings a minimum of once every two weeks along frontage of the subdivision along Antelope Road (Lots A & B) and the pedestrian pathway within Lot C of subdivision development. Maintain irrigation system, weekly. Weed area a minimum of once every two weeks. Fertilize area a minimum of twice per year. Control infestation of fungus, diseases and/or insects. This item includes irrigation repair, landscaping materials (wood chips, chemicals, etc.), and replanting as needed.

2) Maintain masonry walls (Lots A & B). Clean all graffiti from street-facing side of wall(s) as needed. Perform structural repairs/replacement as needed.

3) Maintain pedestrian pathway (Lot C). Clean all graffiti as needed. Perform structural repairs/replacement as needed. This item includes repair and materials to maintain the light bollards along the pathway.

4) Maintain the creek open space and storm drain system (Lots B & C and along the north property lines of the subdivision development). Keep the existing creek open space free from debris to assure flow of Cripple Creek, repair and maintenance of storm drain system within Lot C and public drainage system along the north property lines of the subdivision development. This item includes any paving repairs and miscellaneous items for the small portion of Orange Drive located within Lot C.

34 FIGURE 4.3

ASSESSMENT DISTRICT 98-02 ZONE 3
292-75-300; County DL0281

DESCRIPTION FY 21/22**
ACTUAL
FY 22/23

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 753.32$ 775.92$
Total Number of Parcels 15 15
Total Special Assessments 11,299.80$ 11,638.79$ REVENUE:

Interest on Fund Balance 30.04$ -$
Special Assessments 11,265.65$ 11,638.79$
Total Revenue: 11,295.69$ 11,638.79$
EXPENDITURES:

Materials and Supplies -$ -$
Advertising & Mail 341.40$ 350.00$
Utilities 802.71$ 950.00$
Professional Services -$ -$
Contract - Landscape and Tree Maintenance 3,816.00$ 4,600.00$ Construction and/or Repairs 1,371.50$ -$
Cost Allocation* (Overhead) -$ -$
Total Expenditures: 6,331.61$ 5,900.00$
4,964.08$ 5,738.79$
Transfer to/from Operating Reserve (4,964.08)$ (5,738.79)$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 16,423.09$ 21,387.17$ Transfer from (to) Annual Operating Balance 4,964.08$ 5,738.79$ Ending Operating Reserve Balance (June 30th) 21,387.17$ 27,125.96$ *
** Recorded actual expenses for the first 3 quarters fo the current Fiscal Year plus projections for the 4th quarter. $xx.xx Audited Fund Balance from previous Fiscal Year
Annual Operating Balance
Annual Ending Balance
Cost Allocation for this district zone is not included. This is the initial year and staff does not have data from a previous year. 35 FIGURE 4.4
ASSESSMENT DISTRICT 98-02 ZONE 3
for MARIPOSA CREEK
Tax Assessor's Number
Assessment
Diagram # Assessment Amount
204-0500-060-0000 1 $ 775.92
204-0500-061-0000 2 $ 775.92
204-0500-062-0000 3 $ 775.92
204-0500-063-0000 4 $ 775.92
204-0500-064-0000 5 $ 775.92
204-0500-065-0000 6 $ 775.92
204-0500-066-0000 7 $ 775.92
204-0500-067-0000 8 $ 775.92
204-0500-068-0000 9 $ 775.92
204-0500-069-0000 10 $ 775.92
204-0500-070-0000 11 $ 775.92
204-0500-071-0000 12 $ 775.92
204-0500-072-0000 13 $ 775.92
204-0500-073-0000 14 $ 775.92
204-0500-074-0000 15 $ 775.92

15 Parcels; Total 98-02 Zone 3 Assessments is $11,638.79

36 ASSESSMENT DISTRICT 98-02 – Zone 4 (Wyatt Ranch Subdivision)

GENERAL

Landscape Maintenance Assessment District (LMAD) 98-02, Zone 4 (Wyatt Ranch Creek Subdivision), first created by City Council action on November 14, 2019, is located on the west side of Sunrise Boulevard at Lawrence Avenue. This LMAD provides for the maintenance of certain areas within and adjacent to the Wyatt Ranch Subdivision development. All improvements are on public property or easements. There are 23 residential parcels in this zone, whose boundaries are more particularly described on the Assessment Diagram contained in Figure 5.1.

Zone 4 consists of twenty three (23) residential parcels and one (1) public utility, wall, landscape and pedestrian walkway easement used for landscaping, masonry wall and walkway along Sunrise Boulevard.

Development of the property was conditioned upon establishing a funding source to provide for ongoing maintenance of landscaping, masonry wall, walkways, and related appurtenances.

The facilities in Zone 4 include landscaping along the west side of Sunrise Boulevard. On-going maintenance of the landscaped areas require routine care of trees, shrubs and groundcover, including weed control, fertilization, mulch replacement, and litter removal. The pedestrian walkways require routine maintenance, including surface and structural maintenance and graffiti abatement. This includes replacement of the walkways in the next 40 years.

The facilities in Zone 4 also include a masonry wall along the west side of Sunrise Boulevard.

The walls require routine maintenance, including surface and structural maintenance and graffiti abatement. This item includes replacement of the masonry wall, in the next 40 years.

Figure 5.2 contains a detailed listing of items to be maintained and/or replacement of each of the items. City performs/manages the maintenance for the LMAD using its own forces or those of contract providers.

DISTRICT FINANCING/ASSESSMENT

The funding for Zone 4 will be from annual assessments levied on residential parcels within the zone’s assessment boundary (Figure 5.1), pursuant to the Landscaping and Lighting Act of 1972.

The Summary Analysis for Zone 4 more completely describes the funding and is part of th is engineer’s report.

37 Although formally created by the City Council in November 2019, no assessments were levied on the parcels in this zone for the past two fiscal years due to the uncertainty of the Covid-19 situation and delays in construction. However, with completion of construction of the subdivision expected in the next year, assessments for the parcels within this subdivision will be levied for FY 2022/2023.

As shown in Figure 5.3. “Summary Analysis”, the Fiscal Year 2022/2023 assessments for District 98-02, Zone 3 are proposed to be levied at the rates adopted in the original Engineers Report dated November 14, 2019.

METHOD OF ASSESSMENT

As a condition of approval, the developer of the single family Wyatt Ranch Subdivision was required to establish a funding source to provide for ongoing maintenance of the landscaping, irrigation, pedestrian pathways, and masonry wall located within the Public Utility, Wall, Landscape and Pedestrian Walkway Easement. Because each of the single-family lots within the zone was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all assessment diagram parcels located in the Assessment District that qualified as a buildable single-family parcel per the current City of Citrus Heights Zoning Ordinances.

The district’s Assessment Roll is contained in Figure 5.4.

BOUNDARY DESCRIPTION OF AREA TO BE MAINTAINED

All that real property situated in the City of Citrus Heights, County of Sacramento, State of California, which is further described as follows:

P.U.E., Wall, Landscape and Pedestrian Easement of the Wyatt Ranch Subdivision; more particularly described on the Assessment Diagram contained in Figure 5.1.

38 FIGURE 5.1

39 FIGURE 5.2

ASSESSMENT DISTRICT NO. 98-02
Zone 4 (Wyatt Ranch Subdivision)

MAINTENANCE SPECIFICATION

1) Maintain trees and other plantings a minimum of once every two weeks along the Sunrise Boulevard frontage of the subdivision (P.U.E., Wall, Landscape and Pedestrian Easement). Maintain irrigation system & litter removal, weekly. Weed area a minimum of once every two weeks. Fertilize area a minimum of twice per year. Control infestation of fungus, diseases and/or insects. This item includes utilities (water & electricity), irrigation repair, landscaping materials (wood chips, chemicals, etc.), and replanting as needed.

2) Maintain masonry wall. Clean all graffiti from street-facing side of wall(s) as needed.

Perform structural repairs/replacement as needed.

3) Maintain pedestrian pathway. Clean all graffiti as needed. Perform structural repairs/replacement as needed.

40 FIGURE 5.3
ASSESSMENT DISTRICT 98-02 ZONE 4
Fund and County DL TBD

DESCRIPTION FY 21/22(1)
ACTUAL
FY 22/23 (2)

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel N/A 401.06$
Total Number of Parcels 23 23.00$
Total Special Assessments -$ 9,224.38$ REVENUE:

Release from Maintenance/Repair Reserve Balance N/A
Release from Facility Replacement Reserve Balanc N/A -$ Interest on Fund Balance N/A -$
Special Assessments N/A 9,224.38$
Other Revenue N/A -$
Total Revenue: -$ 9,224.38$
EXPENDITURES:

Materials and Supplies N/A -$
Advertising & Mail N/A 260.00$
Utilities N/A 500.00$
Professional Services N/A -$
City Contract Landscape N/A 1,000.00$
Cost Allocation (Overhead) N/A -$
Total Expenditures: -$ 1,760.00$
-$ 7,464.38$
Transfer to Maintenance/Repair Reserve -$ (5,598.28)$ Transfer to Facility Replacement Reserve (1,866.10)$
-$ -$

MAINTENANCE /REPAIR RESERVE
Beginning Fund Balance (July 1st) -$ -$ Release to Operating Revenue -$
Transfer from Operating Balance N/A 5,598.28$
Ending Operating Reserve Balance (June 30th) -$ 5,598.28$

FACILITY REPLACEMENT RESERVE
Beginning Facility Replacement Balance (July 1st) -$ -$ Transfer from Operating Balance 1,866.10$
Ending Facility Replacement Balance (June 30th) -$ 1,866.10$ $xx.xx Audited Fund Balance from previous Fiscal Year
(1) No assessments or expenditures for FY 21/22; FY 22/23 is the first year assessments will be levied. (2) Assessments and estimated expenditures for FY 22/23 derived from estimate contained in original Engineer's Report dated November 14, 2019
Annual Operating Balance
Annual Ending Balance
41 FIGURE 5.4
ASSESSMENT DISTRICT 98-02 ZONE 4
for WYATT RANCH

Tax Assessor's Number Assessment Diagram # Assessment Amount TBD 1 $ 401.06
TBD 2 $ 401.06
TBD 3 $ 401.06
TBD 4 $ 401.06
TBD 5 $ 401.06
TBD 6 $ 401.06
TBD 7 $ 401.06
TBD 8 $ 401.06
TBD 9 $ 401.06
TBD 10 $ 401.06
TBD 11 $ 401.06
TBD 12 $ 401.06
TBD 13 $ 401.06
TBD 14 $ 401.06
TBD 15 $ 401.06
TBD 16 $ 401.06
TBD 17 $ 401.06
TBD 18 $ 401.06
TBD 19 $ 401.06
TBD 20 $ 401.06
TBD 21 $ 401.06
TBD 22 $ 401.06
TBD 23 $ 401.06

23 Parcels; Total 98-02 Zone 4 Assessments is $9,224.38

42 ASSESSMENT DISTRICT 03-01 - ZONE 1 Stock Ranch NORTH (Auburn Commerce District)

GENERAL

This assessment district, first created in 2003, is for the maintenance of certain areas within and adjacent to the Stock Ranch development. All improvements are on public property.

Assessment District 03-01 has two service areas, Zones 1 and 2. The boundaries of Zone 1 are more particularly described on the Assessment Diagram contained in Figure 6.1.

Zone 1 (Auburn Commerce District) is responsible for the landscaping along Auburn Boulevard between San Tomas Drive and Raintree Drive (both sides of the street and the medians), sound walls (surface and structural maintenance) along the east and west sides of the development and the open space north of Arcade Creek including the drainage basins, pedestrian trails and bridge.

The City is committed to the appearance of the development through proper maintenance of the plantings as well as periodic replacement of the plant materials. Additionally, the City also focuses on immediate abatement of graffiti on walls and other public structures.

The City maintains LMAD related landscape areas in and adjacent to public streets using City forces or those of contract providers. Facilities located in the open-space areas within the District are maintained by the Sunrise Park and Recreation District. Figure 6.2 describes the maintenance specifications for the district.

DISTRICT FINANCING/ASSESSMENT

The funding for the District will be from annual assessments levied on property within the zone’s assessment boundary (Figure 6.1) pursuant to the Landscaping and Lighting Act of 1972. By agreement, the developer of the Stock Ranch subdivisions installed and maintained all landscaping improvements described in this Engineer’s Report until the City’s acceptance.

Annual adjustments are proposed for Fiscal Year 2022/2023. As shown in Figure 6.3. “Summary Analysis”, the Fiscal Year 2022/2023 assessments for District 03-01 Zone 1 are proposed to increase by 3% (less than the maximum allowable 4%) by approximately $72.27 per acre (12 parcels). These additional revenues are necessary to support the Districts operations and maintenance provided by the Sunrise Recreation and Park District as well as through City forces, and well as help to preserve existing operating and replacement reserves.

METHOD OF ASSESSMENT:

The method used to spread the assessments for Zone 1 is as follows:
• Zone 1 consists of 67.20 total acres with 36.82 acres designated for commercial uses. • The cost to maintain the improvements within Zone 1 is to be allocated as follows:

1. The assessment for each parcel is calculated by multiplying the total developable acres, as shown in Figure 4.4, by the cost per acre.

2. The assessment is subject to an annual adjustment not to exceed 4% beginning with FY 2004-2005.
43 Figure 6.4 contains the Assessment Roll for A.D. 03-01 – Zone 1.

FIGURE 6.1

44 FIGURE 6.2

ASSESSMENT DISTRICT NO. 03-01
Zone 1

MAINTENANCE SPECIFICATION

The following sections provide detailed explanations and describe the zone of benefit and the facilities to be maintained.

ZONE
1 Maintained by the City or City contractors:

Landscaping north of Auburn Boulevard and within the median on Auburn Boulevard.

On-going maintenance of the Auburn Boulevard landscape requires routine care of lawn, trees, shrubs and groundcover, including weed control, fertilization and litter removal.

Drainage facilities in the open space area next to the creek way include three detention basins and drain manholes which will require routine maintenance and include cleaning and clearing of debris.

Maintained by the Sunrise Parks and Recreation District

Masonry walls on the east and west side of the zone adjacent to open space areas. These walls require routine maintenance, including surface and structural maintenance and graffiti abatement.

Pedestrian circulation facilities in the Zone includes a pedestrian trail with lighting and benches and pedestrian bridge. The trail and benches will require routine maintenance and lighting along the trail will require period maintenance and replacement of bulbs.

45 FIGURE 6.3
ASSESSMENT DISTRICT 03-01 ZONE 1

286-75-296; County DL 0276

DESCRIPTION FY 21/22**
ACTUAL
FY 22/23

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Acre 2,409.02$ 2,481.29$
Total Number of Acres (12 Parcels) 36.82 36.82
Total Special Assessments 88,700.12$ 91,361.10$ REVENUE:

Release from Fund Balance -$ -$ Interest on Fund Balance 1,642.94$ -$
Special Assessments 88,667.76$ 91,361.10$
Contributions -$ -$
Other Revenue -$ -$
Total Revenues: 90,310.70$ 91,361.10$
EXPENDITURES:

Advertising 366.71$ 350.00$
Utilities - Electrical 2,066.88$ 2,400.00$
Utilities - Water 2,878.24$ 2,600.00$
Professional Services (includes SRPD Services) 150,772.85$ 78,100.00$ Contract - Repairs & Extra Work 1,590.00$ 1,000.00$ Contract - Landscape Maintenance 17,568.00$ 20,050.00$ Contract - Bus Stop Maintenance 4,743.00$ 4,750.00$ Contract -Materials & Supplies -$ -$ Cost Allocation (Overhead) 3,500.00$ 3,605.00$ Total Uses of Funds: 183,485.68$ 112,855.00$
(93,174.98)$ (21,493.90)$
Transfer to/from Operating Reserve 93,174.98$ 21,493.90$ -$ -$

OPERATING RESERVE
Beginning Operating Reserve Balance (July 1st) 931,674.00$ 838,499.02$ Operating Reserve Set-aside -$ -$
Transfer from (to) Annual Operating Balance (93,174.98)$ (21,493.90)$ Ending Operating Reserve Balance (June 30th) 838,499.02$ 817,005.12$

FACILITY REPLACEMENT RESERVE
Beginning Facility Replacement Balance (July 1st) 392,535.00$ 392,535.00$ Facility Replacement Set-aside -$ -$ Replacement Project Cost -$ -$
Ending Facility Replacement Balance (June 30th) 392,535.00$ 392,535.00$ MAINTENANCE RESERVE 445,964.02$ 424,470.12$
**
$xx.xx
Annual Operating Balance
Annual Ending Balance
Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus projection for the 4th Audited Fund Balance from previous Fiscal Year
46 FIGURE 6.4

ASSESSMENT DISTRICT 03-01 ZONE 1
for Auburn Commerce District

Tax Assessor's Number
Assessment
Diagram # Area (acres) Amount per Acre Total Assessment 211 0870 012 0000 1 1.44 $ 2,481.29 $ 3,573.06 211 0870 011 0000 2 1.1 $ 2,481.29 $ 2,729.42 211 0870 007 0000 3 0.78 $ 2,481.29 $ 1,935.41 211 0870 006 0000 4 0.61 $ 2,481.29 $ 1,513.59 211 0870 005 0000 5 1.06 $ 2,481.29 $ 2,630.17 211 0870 004 0000 6 0.81 $ 2,481.29 $ 2,009.84 211 0870 003 0000 7 3.55 $ 2,481.29 $ 8,808.58 211 0870 008 0000 8 0.76 $ 2,481.29 $ 1,885.78 211 0870 009 0000 9 0.98 $ 2,481.29 $ 2,431.66 211 0870 010 0000 10 0.98 $ 2,481.29 $ 2,431.66 211 0870 001 0000 11 13.19 $ 2,481.29 $ 32,728.22 211 0870 002 0000 14 11.56 $ 2,481.29 $ 28,683.71

15 Parcels; Total 98-02 Zone 3 Assessments is $11,638.79 $ 91,361.10

47 ASSESSMENT DISTRICT 03-01 - ZONE 2 Stock Ranch SOUTH

GENERAL

This assessment district, first created in 2003, is for the maintenance of certain areas within and adjacent to the Stock Ranch development. All improvements are on public property.

Assessment District 03-01 has two service areas, Zones 1 and 2. On July 13, 2006 the City Council approved the annexation of Phases 3 and 4 of the Stock Ranch Residential development into Zone 2. The boundaries of Zone 2 are more particularly described on the Assessment Diagram contained in Figure 7.1.

Zone 2 is responsible for the open space on the south side of Arcade Creek and along the north side of Stock Ranch Road, the landscape strip along the north side of Stock Ranch Road (Sol Way to Woodside Drive), the pedestrian trails and park facilities, a future median in Stock Ranch Road, east of the roundabout, and a future landscape strip along the south side of Stock Ranch Road. The City is committed to the appearance of the development through proper maintenance of the plantings as well as periodic replacement of the plant materials. Additionally, the City also focuses on immediate abatement of graffiti on walls and other public structures.

The City maintains LMAD related landscape areas in and adjacent to public streets using City forces or those of contract providers. Facilities located in the open-space areas within the District are maintained by the Sunrise Park and Recreation District. Figure 7.2 describes the maintenance specifications for the district.

DISTRICT FINANCING/ASSESSMENT

The funding for the District is from annual assessments levied on properties within the zone’s assessment boundary (Figure 7.1) pursuant to the Landscaping and Lighting Act of 1972.

LMAD 03-01, Zone 2 is currently fully funded by its assessments and has accumulated sufficient reserves to address its annual landscape maintenance and long-term tree and wall maintenance responsibilities.

Annual adjustments are proposed for Fiscal Year 2022/2023. As shown in Figure 7.3. “Summary Analysis”, the Fiscal Year 2022/2023 assessments for District 03-01 Zone 2 are proposed to increase by 3% (less than the maximum allowable 4%) by approximately $2.57 residential parcel; and approximately $12.85 per acre for undeveloped/commercial properties.

These additional revenues are necessary to support the extensive maintenance needs for the District, provided by the Sunrise Recreation and Park District as well as the City through contract services. It estimated all reserves for this district will be fully expended by FY 2023/2024.

METHOD OF ASSESSMENT:

The methods used to spread the assessments for Zone 2 is as follows:

1. Each single family residential parcel (121) within Zone 2 is assessed the cost of $85.72 per parcel per year (fiscal year 2021-2022) for a total annual assessment of $10,372.12. 48 2. The assessment for each non-residential parcel is calculated by multiplying the total developable acres, as shown in Figure 7.4, by the cost per acre ($428.33 per acre in Fiscal Year 2021-2022)

3. The assessments are subject to an annual adjustment not to exceed 4% beginning with FY 2004-2005.

Figure 7.4 contains the Assessment Roll for A.D. 03-01 – Zone 2.

49 FIGURE 7.1

50 FIGURE 7.2

ASSESSMENT DISTRICT NO. 03-01
Zone 2

MAINTENANCE SPECIFICATION

The following sections provide detailed explanations and describe the zone of benefit and the facilities to be maintained.

ZONE 2

Maintained by the City or City contractors:

Along the north side of Stock Ranch Road, the landscaping and irrigation of land within the 15-foot landscape corridor shall be maintained and repaired as necessary. The street frontage landscape includes lawn, trees, shrubs and groundcover. Ongoing street frontage maintenance requires weekly care of the lawn, trees, shrubs and groundcover including weed control, fertilization, pruning and litter removal.

A future median in Stock Ranch Road between Fountain Square Drive and Sol Way and a landscape corridor along the south side of Stock Ranch Road, east of Fountain Square Drive will also be maintained. Once construction is complete, maintenance of these future improvements will begin following a required plant establishment period.

Maintained by the Sunrise Parks and Recreation District:

Zone 2 includes maintenance of the open space area south of Arcade Creek and within the open space parcels located immediately east of Stock Ranch Road. Routine maintenance includes pruning, tree and shrub maintenance and weed abatement adjacent to homes within the District. A post and cable fence between Stock Ranch Road and the open space parcels will require periodic maintenance and replacement.

Pedestrian circulation facilities in the Zone include a pedestrian trail that requires routine maintenance.

51 FIGURE 7.3
ASSESSMENT DISTRICT 03-01 ZONE 2
287-75-297; County DL 0278

DESCRIPTION FY 21/22**
ACTUAL
FY 22/23

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel (Residential) 85.72$ 88.29$ Total Number of Residential Parcels 121 121
Sub-Total A 10,372.12$ 10,683.09$
Rate Per Acre (Commercial/Undeveloped) 428.33$ 441.18$ Total Number of Acres (5 Parcels) 22.7 22.7
Sub-Total B 9,723.09$ 10,014.78$
Total Special Assessments (A+B) 20,095.21$ 20,697.87$ REVENUE:

Release from Fund Balance -$ -$
Interest on Fund Balance 56.40$ -$
Special Assessments 20,300.81$ 20,697.87$
Contributions -$ -$
Other Revenue -$ -$
Total Revenues: 20,357.21$ 20,697.87$
EXPENDITURES:

Advertising 366.71$ 350.00$
Utilities - Electric 662.82$ 750.00$
Utilities - Water 1,123.74$ 2,400.00$
Professional Services (includes SRPD Services) 15,079.49$ 15,000.00$ Contract - Landscape Maintenance 11,016.00$ 13,200.00$ Contract - Repairs, Tree Trimming & Extra Work -$
Cost Allocation (Overhead) 3,178.00$ 3,273.00$ Total Expenditures: 31,426.76$ 34,973.00$
(11,125.95)$ (14,275.13)$
Transfer to/from Operating Reserve -$ -$ (11,125.95)$ (14,275.13)$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 34,456.35$ 23,386.80$ Operating Reserve Set-a-side 20,357.21$ 20,697.87$ Transfer from (to) Annual Operating Balance 31,426.76$ 34,973.00$ Ending Operating Reserve Balance (June 30th) 23,386.80$ 9,111.67$

FACILITY REPLACEMENT RESERVE
Beginning Facility Replacement Balance (July 1st) -$ -$ Annual Replacement Set-aside -$ -$
Subtract Replacement Project Cost -$ -$ EndingFacility Replacement Balance (June 30th) -$ -$ MAINTENANCE RESERVE 23,386.80$ 9,111.67$
**
$xx.xx
Annual Operating Balance
Annual Ending Balance
Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus projection for the 4th Audited Fund Balance from previous Fiscal Year
52 FIGURE 7.4
ASSESSMENT DISTRICT 03-01 ZONE 2 for STOCK RANCH

Tax Assessor's Number Assessment
Diagram #
Assessment
Amount
Tax Assessor's Number Assessment
Diagram #
Assessment
Amount
243 0590 026 0000 1 $ 88.29 211 0880 003 0000 50 $ 88.29 243 0590 027 0000 2 $ 88.29 211 0880 004 0000 51 $ 88.29 243 0590 028 0000 3 $ 88.29 211 0880 005 0000 52 $ 88.29 243 0590 029 0000 4 $ 88.29 211 0880 006 0000 53 $ 88.29 243 0590 030 0000 5 $ 88.29 211 0880 007 0000 54 $ 88.29 243 0590 031 0000 6 $ 88.29 211 0880 008 0000 55 $ 88.29 243 0590 032 0000 7 $ 88.29 211 0880 009 0000 56 $ 88.29 243 0590 033 0000 8 $ 88.29 211 0880 010 0000 57 $ 88.29 243 0590 034 0000 9 $ 88.29 211 0880 011 0000 58 $ 88.29 243 0590 035 0000 10 $ 88.29 211 0880 012 0000 59 $ 88.29 243 0590 036 0000 11 $ 88.29 211 0880 013 0000 60 $ 88.29 243 0590 037 0000 12 $ 88.29 211 0880 014 0000 61 $ 88.29 243 0590 038 0000 13 $ 88.29 211 0880 015 0000 62 $ 88.29 243 0590 039 0000 14 $ 88.29 211 0880 016 0000 63 $ 88.29 243 0590 040 0000 15 $ 88.29 211 0880 017 0000 64 $ 88.29 243 0590 041 0000 16 $ 88.29 211 0880 018 0000 65 $ 88.29 243 0590 042 0000 17 $ 88.29 211 0880 019 0000 66 $ 88.29 243 0590 043 0000 18 $ 88.29 211 0880 020 0000 67 $ 88.29 243 0590 044 0000 19 $ 88.29 211 0880 021 0000 68 $ 88.29 243 0590 045 0000 20 $ 88.29 211 0880 022 0000 69 $ 88.29 243 0590 046 0000 21 $ 88.29 211 0880 023 0000 70 $ 88.29 243 0590 047 0000 22 $ 88.29 243 0590 073 0000 71 $ 88.29 243 0590 048 0000 23 $ 88.29 243 0590 074 0000 72 $ 88.29 243 0590 049 0000 24 $ 88.29 243 0590 075 0000 73 $ 88.29 243 0590 050 0000 25 $ 88.29 243 0590 001 0000 74 $ 88.29 243 0590 051 0000 26 $ 88.29 243 0590 002 0000 75 $ 88.29 243 0590 052 0000 27 $ 88.29 243 0590 003 0000 76 $ 88.29 243 0590 053 0000 28 $ 88.29 243 0590 004 0000 77 $ 88.29 243 0590 054 0000 29 $ 88.29 243 0590 005 0000 78 $ 88.29 243 0590 055 0000 30 $ 88.29 243 0590 006 0000 79 $ 88.29 243 0590 056 0000 31 $ 88.29 243 0590 007 0000 80 $ 88.29 243 0590 057 0000 32 $ 88.29 243 0590 008 0000 81 $ 88.29 243 0590 058 0000 33 $ 88.29 243 0590 009 0000 82 $ 88.29 243 0590 059 0000 34 $ 88.29 243 0590 010 0000 83 $ 88.29 243 0590 060 0000 35 $ 88.29 243 0590 011 0000 84 $ 88.29 243 0590 061 0000 36 $ 88.29 243 0590 012 0000 85 $ 88.29 243 0590 062 0000 37 $ 88.29 243 0590 013 0000 86 $ 88.29 243 0590 063 0000 38 $ 88.29 243 0590 014 0000 87 $ 88.29 243 0590 064 0000 39 $ 88.29 243 0590 015 0000 88 $ 88.29 243 0590 065 0000 40 $ 88.29 243 0590 016 0000 89 $ 88.29 243 0590 066 0000 41 $ 88.29 243 0590 017 0000 90 $ 88.29 243 0590 067 0000 42 $ 88.29 243 0590 018 0000 91 $ 88.29 243 0590 068 0000 43 $ 88.29 243 0590 019 0000 92 $ 88.29 243 0590 069 0000 44 $ 88.29 243 0590 020 0000 93 $ 88.29 243 0590 070 0000 45 $ 88.29 243 0590 021 0000 94 $ 88.29 243 0590 071 0000 46 $ 88.29 243 0590 022 0000 95 $ 88.29 243 0590 072 0000 47 $ 88.29 243 0590 023 0000 96 $ 88.29 211 0590 001 0000 48 $ 88.29 243 0590 024 0000 97 $ 88.29 211 0880 002 0000 49 $ 88.29 243 0590 025 0000 98 $ 88.29

53 ASSESSMENT DISTRICT 03-01 ZONE 2 for STOCK RANCH

Tax Assessor's Number Assessment
Diagram #
Assessment
Amount
211 0880 026 0000 104 $ 88.29
211 0880 027 0000 105 $ 88.29
211 0880 028 0000 106 $ 88.29
211 0880 029 0000 107 $ 88.29
211 0880 030 0000 108 $ 88.29
211 0880 031 0000 109 $ 88.29
211 0880 032 0000 110 $ 88.29
211 0880 033 0000 111 $ 88.29
211 0880 034 0000 112 $ 88.29
211 0880 035 0000 113 $ 88.29
211 0880 036 0000 114 $ 88.29
211 0880 037 0000 115 $ 88.29
211 0880 038 0000 116 $ 88.29
211 0880 039 0000 117 $ 88.29
211 0880 040 0000 118 $ 88.29
211 0880 041 0000 119 $ 88.29
211 0880 042 0000 120 $ 88.29
211 0590 081 0000 121 $ 88.29
211 0590 082 0000 122 $ 88.29
211 0590 083 0000 123 $ 88.29
211 0590 084 0000 124 $ 88.29
211 0590 085 0000 125 $ 88.29
211 590 086 0000 126 $ 88.29

121 Parcels; Total 03-01 Zone 2 Assessments is $10,683.09

ASSESSMENT DISTRICT 03-01 – ZONE 2 (COMMERCIAL PARCELS) Revised Tax Assessor's
Number*
Assessment
Diagram # Area (acres)
Amount per
Acre Total Assessment
243 0010 0045 0000 99 8 441.18 $ 3,529.44 243 0010 051 0000 100 .55 441.18 $ 242.65 243 0010 050 0000 101 1.77 441.18 $ 780.89 243 0010 027 0000** 102 11.08 441.18 $ 4,888.27 243 0020 051 0000 103 1.78 441.18 $ 785.30

5 Commercial Parcels; Total Zone 2 Commercial Assessment $10,014.78***

*based on current county parcel viewer data; reflects lot splits and new assigned parcel numbers **no change to parcel number.
***acres to be verified prior to final report.

54 ASSESSMENT DISTRICT 03-01 – Zone 3 (Mitchell Farms Subdivision)

GENERAL

Landscape Maintenance Assessment District (LMAD) 03-01, Zone 3 (Mitchell Farms Subdivision), first created by City Council action on April 23, 2020, is located east of Sunrise Boulevard, north of Arcadia Drive, and west of Fair Oaks Boulevard. This LMAD provides for the maintenance of a large open-space lot within the Mitchell Farms Subdivision development and landscaping within a roundabout on Arcadia Drive. All improvements are on public property. There are 258 residential parcels in this district, whose boundaries are more particularly described on the Assessment Diagram contained in Figure 8.1.

This subdivision of land, covered by Zone 3, includes 258 residential lots, one public park lot (Lot A) and 51 common area and alley lots owned and maintained by the Home Owners Association (HOA). Upon recordation of the Final Map and completion of the construction of the park improvements, Lot A will be dedicated to Sunrise Recreation and Parks District (SRPD).

To supplement the available funding for the long-term maintenance and replacement costs for the improvements within Lot A and the landscaping and irrigation within the new Arcadia Drive roundabout, the development was conditioned to create a new Landscape Maintenance Assessment District (LMAD).

Public amenities in Zone 3, to be maintained on an annual basis with this LMAD funding, include trees, natural grasses, irrigation systems, pedestrian/bike pathways, pathway lighting and bridges within the open-space lot (Lot A) and landscaping and irrigation system within the Arcadia Drive roundabout. On-going maintenance of the landscaped areas require routine care of trees, shrubs, and groundcover, including weed control, fertilization, mulch replacement, litter removal and irrigation systems. The pedestrian pathways and associated bridges require routine maintenance, including surface and structural maintenance, maintenance and repairs of pathway lighting and graffiti abatement.

In addition to regular annual maintenance, the facilities in Zone 3 (pedestrian/bike pathway, bridges, pathway lighting system, irrigation system, and roundabout landscape and irrigation) require periodic major repairs and/or replacement. Zone 3 provides a funding set-aside for long- term capital replacement of these items.

Figure 8.2 contains a detailed listing of items to be maintained and/or replacement of each of the items. City and the SRPD perform/manage the maintenance for the LMAD using its own forces or those of contract providers.

55 DISTRICT FINANCING/ASSESSMENT

The funding for LMAD 03-01, Zone 3 will be from annual assessments levied on property within the zone’s assessment boundary (Figure 8.1), pursuant to the Landscaping and Lighting Act of 1972.

The district’s Maintenance Summary is contained in Figure 8.3. The Fiscal Year 2022/2023 assessments proposed for District 03-01, Zone 3 are proposed to remain the same as Fiscal Year 2021/2022. No annual adjustments are proposed for Fiscal Year 2022/2023.

METHOD OF ASSESSMENT

The method used to spread the assessments for each lot are the following:

Zone 3 consists 258 residential lots, 30 lettered HOA landscape lots, 20 alley lots, and one public park lot (Lot A).

The costs of the maintenance for the improvements within Mitchell Farms are to be allocated as follows:

The assessment for each Assessor’s Parcel is calculated by dividing the total annual coast, by the total number of residential lots within the subdivision. As follows: Annual cost/number of lots = Annual cost of $88,851.20 divided by 258 lots = $344.38 per lot per year.

The above assessment is subject to an annual adjustment not to exceed 4% beginning with FY 2021-2022.

The development is currently under construction, so the developer has agreed to maintain the landscaped areas and other features until the proposed improvements are formally accepted by the agencies (Sunrise Recreation and Parks District for Lot A and the City of Citrus Heights for the Arcadia Drive roundabout).

The district’s Assessment Roll is contained in Figure 8.4.

BOUNDARY DESCRIPTION OF AREA TO BE MAINTAINED

All that real property situated in the City of Citrus Heights, County of Sacramento, State of California, which is further described as follows:

56 Lot A of the Mitchell Farms Subdivision and the adjacent Arcadia Drive roundabout; more particularly described on the Assessment Diagram contained in Figure 8.1.

FIGURE 8.1

57 FIGURE 8.2

ASSESSMENT DISTRICT NO. 03-01
Zone 3 (Mitchell Farms Subdivision)

MAINTENANCE SPECIFICATION

1) Maintain pedestrian pathway (Lot A). Clean all graffiti as needed. Perform structural repairs/replacement as needed. This item includes repair and materials to maintain the light bollards along the pathway.

2) Maintain pedestrian pathway bridges (Lot A). Clean all graffiti as needed. Perform structural repairs/replacement to hand rails, deck, abutments and other bridge appurtenances as needed.

3) Maintain the creek open space (Lot A). Keep the existing creek open space free from debris to assure flow of Arcade Creek, maintain irrigation system and regular inspection and pruning for health of all trees (including planted mitigation trees), Mow open-space as needed for fuel-load management and appearance.

4) Maintain trees and other plantings a minimum of once every two weeks in the planters (center of roundabout and three approach islands) at the Arcadia Drive roundabout.

Maintain irrigation system as needed to ensure proper operation and optimum health of the plantings. Weed area a minimum of once every two weeks. Fertilize area a minimum of twice per year. Control infestation of fungus, diseases and/or insects. This item includes irrigation repair, landscaping materials (wood chips, chemicals, etc.), and replanting as needed.

58 FIGURE 8.3
ASSESSMENT DISTRICT 03-01 ZONE 3

296-75-289; County DL1128

DESCRIPTION FY 21/22 (1)
ACTUAL
FY 22/23

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 344.38$ 344.38$
Total Number of Parcels 258 258
Total Special Assessments 88,850.04$ 88,850.04$ REVENUE:

Release from Maintenance/Repair Reserve Balance -$ -$ Release from Facility Replacement Reserve Balance -$ -$ Interest on Fund Balance 30.65$ -$
Special Assessments 88,850.04$ 88,850.04$
Other Revenue -$ -$
Total Revenue: 88,880.69$ 88,850.04$
EXPENDITURES:

Materials and Supplies -$ -$
Advertising & Mail -$ 350.00$
Utilities -$ -$
Professional Services (Cnty Tax Collection fees) -$ -$ City Contract Landscape -$ 1,000.00$ SRPD Maintenance -$ 30,000.00$
Cost Allocation* (Overhead) -$ -$
Total Expenditures: -$ 31,350.00$
88,880.69$ 57,500.04$
Transfer to Maintenance/Repair Reserve (88,880.69)$ (57,500.04)$ -$ -$

MAINTENANCE/REPAIR RESERVE
Beginning Maintenance/Repair Reserve Balance (7/1) -$ 88,880.69$ Release to Operating Revenue -$ -$ Transfer from Annual Operating Balance 88,880.69$ 57,500.04$ Ending Maintenance/Repair Reserve Balance (6/30) 88,880.69$ 146,380.73$

FACILITY REPLACEMENT RESERVE
Beginning Facility Replacement Reserve Balance (7/1) -$ -$ Replacement Project Cost -$ -$
Facility Replacement Set-aside -$ -$ Replacement Project Cost -$ -$
Ending Facility Replacement Reserve Balance (6/30) -$ -$ $xx.xx Audited Fund Balance from previous Fiscal Year
Annual Operating Balance
Annual Ending Balance
(2) Assessments and estimated expenditures for FY 22/23 derived from estimate contained in original Engineer's Report dated April 23, 2020.
(1) Improvements not yet accepted by City, so developer responsible for all maintenance in FY 59 FIGURE 8.4

60 61

CITY OF CITRUS HEIGHTS

SACRAMENTO COUNTY

CALIFORNIA

ENGINEER’S REPORT
for
Landscape Maintenance Districts

Assessment District No. 97-01(Zones 1, 2, 3, and 4)
Annual Update for Fiscal Year 2022/2023

Prepared by

Leslie Blomquist
City Engineer
July 28, 2022

2 ENGINEER’S REPORT

LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT
NO. 97-01, Zones 1, 2, 3, and 4

LEVY of FISCAL YEAR 2022/2023 ASSESSMENTS

INTRODUCTION

The City of Citrus Heights has four (4) separate Landscape Maintenance Assessment Districts (LMADs), which provide for maintenance of common areas within nine (9) distinct communities around the City. This report addresses only LMAD 97-01, which contains four (4) separate zones. The general locations for Zones 1, 2, 3, and 4 are shown on the maps on the following pages.

The Sacramento County Landscape Maintenance Assessment District (SCLMAD) was created in 1994 by Sacramento County to consolidate eighteen separate landscape maintenance districts into a single district with five zones. Zones were established based on the type of landscaping, the frequency and level of service required and geographical location.

Upon incorporation, all of Zone 1, and part of Zones 2 and 4 of the SCLMAD fell within the boundaries of the City of Citrus Heights. As a result, the City created Assessment District 97- 01 (AD 97-01) on August 13, 1997 to take over responsibility for the maintenance of the zones or portions of zones located within Citrus Heights. Subsequently, in 2004, the City split the existing Zone 4 into two separate zones, Zone 3 and Zone 4.

Funding for the District will be from annual assessments levied on property in the four zones.

The annual assessment levied on each property is related to the maintenance costs for the zone in which the parcel is located.

The following sections provide detailed explanations of each Zone. The corresponding Budget Assessment tables list the 2022/2023 sources of funds (revenues), uses of funds (direct and indirect expenditures), and the proposed assessment for each. Prior year expenditures and assessments are shown for comparison. The City has separated the accounting for each of the four zones; therefore, any noticing and balloting requirements for each of the zones will be treated independently.
3 4
ZONE 1

General:

Known as the Bridgemont Landscape Maintenance Zone, the limits of Zone 1 are defined by Van Maren Lane on the east; north and south of Bridgemont Way, and by Cripple Creek on the west. There are 80 parcels in this Zone, whose boundaries are particularly shown on the Assessment Diagram in Figure 1.1.

The landscape is a natural open space re-vegetation area along Cripple Creek and adjacent to Van Maren Lane. It consists of naturalized and mitigated oak tree stands and other California native plantings. An automatic drip irrigation system is no longer providing water to the re- vegetation plantings, because the plantings are already well established. Routine maintenance includes tree and shrub care, pruning, fertilization, and tree and shrub well maintenance. A minimum of two times per year, in the spring and summer, weed abatement is performed along the open space perimeter, adjacent to the homes within the district.

City performs/manages the maintenance for the LMAD using its own forces or those of contract providers. Figure 1.2 describes the maintenance specifications for the district.

Method of Assessment:

Development of the single family Bridgemont subdivision was conditioned upon establishing a funding source to provide for ongoing landscape maintenance to the re-vegetation planting and open space area. Because each of the single-family lots within the Zone was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all parcels located in Zone 1 that currently qualify as a buildable single-family parcel per the current City of Citrus Heights Zoning Ordinances.

The Summary Analysis in Figure 1.3 shows details of the Fiscal Year 2022/2023 budget and assessments for Zone 1. The assessments are proposed to remain the same as the previous fiscal year, at $131.54 per parcel per year for a total annual assessment of $10,523.20, as this district does not allow for increasing the assessments without a vote of the effected property owners.

While this zone presently has cash reserves, the annual costs for maintenance exceeds total revenues from the assessments; it is anticipated the cash balance will be depleted by FY 2024/2025, and other revenues may be required to continue services.

This Zone’s Assessment Roll is shown in Figure 1.4.

Zone 1 Boundary Description:

All that territory situated in the City of Citrus Heights, County of Sacramento, State of California, more particularly described as follows and as shown on the Assessment Diagram for Zone 1 in Figure 1.1.

5 Area Description:

All that real property included in the map of Bridgemont, as recorded in the office of the recorder of Sacramento County in Book 195 of Maps, Map number 10 on July 12, 1989.

FIGURE 1.1

6 7
FIGURE 1.3

ASSESSMENT DISTRICT 97-01 - ZONE 1

280-75-290; County DL 0270

DESCRIPTION FY 21/22
ACTUAL**
FY 22/23

PROPOSED
BUDGET

ASSESSMENT RATES:

Rate Per Parcel $ 131.54 $ 131.54 Total Number of Parcels 80 80
Total Special Assessments $ 10,523.20 $ 10,523.20

REVENUE:

Interest on Fund Balance $ 54.89 $ - Special Assessments $ 10,317.86 $ 10,523.20 Total Revenue: $ 10,372.75 $ 10,523.20

EXPENDITURES:

Advertising & Mail $ 262.37 $ 360.00 Professional Services $ - $ 150.00 Contract - Landscape/Tree Maintenance $ 12,672.00 $ 11,000.00 Cost Allocation (Overhead) $ 4,982.00 $ 5,132.00 Total Expenditures: $ 17,916.37 $ 16,642.00

Annual Operating Balance $ (7,543.62) $ (6,118.80) Transfer to/from Operating Reserve $ 7,543.62 $ 6,118.80 Annual Ending Balance $ - $ -

OPERATING RESERVE
Beginning Fund Balance (July 1st) $ 36,644.10 $ 29,100.48 Operating Reserve Set-a-side $ - $ - Transfer from (to) Annual Operating Balance $ (7,543.62) $ (6,118.80) Ending Operating Reserve Balance (June 30th) $ 29,100.48 $ 22,981.68 ** Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus projections for the 4th quarter.
$xx.xx Audited Fund Balance from previous Fiscal Year

8 FIGURE 1.4

9 ZONE 2

General:

Known as the Heather Downs Landscape Maintenance Zone, the Zone 2 limits are defined by Old Auburn Road on the south, east and west of Wickham Drive; and Mariposa Avenue on the west, north and south of Heredia Way. There are 82 parcels in this Zone, whose boundaries are more particularly shown on the Assessment Diagram in Figure 2.1.

The maintained area in Zone 2 consists of two landscape types, a natural, open space, re- vegetation area, and a street frontage (corridor). It consists of naturalized and mitigated oak tree stands, other California native plantings and an automatic drip irrigation system providing water to the re-vegetation plantings. Routine maintenance includes tree and shrub care, pruning, fertilization, and tree and shrub well maintenance. A minimum of three times per year, weed abatement mowing is performed in the open space.

The street frontage landscape includes lawn, trees, shrubs, and ground cover. Ongoing street frontage maintenance requires weekly care of the lawn, trees, shrubs, and ground cover, including weed control, fertilization, pruning, and litter removal.

City performs/manages the maintenance for the LMAD using its own forces or those of contract providers. Figure 2.2 describes the maintenance specifications for the district.

General Fund money was used to supplement this zone in the past. However, in Fiscal Year 2000/2001 the property owners within this zone voted to approve an assessment increase from $122.74 to $151.38 per parcel. This increase has historically kept the district fully funded, however, operating costs continue to increase, necessitating use of the districts reserves.

Method of Assessment:

As a condition of approval, the developer of the single family subdivision was required to establish a funding source to provide ongoing landscape maintenance. Because each of the single-family lots within the Zone was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all parcels located in Zone 2 that currently qualify as a buildable single-family parcel per the current City of Citrus Heights Zoning Ordinances.

The Summary Analysis in Figure 2.3 shows details of the Fiscal Year 2022/2023 budget and assessments for Zone 2. The assessments for Zone 2 are proposed to remain the same as the previous fiscal year, at $151.38 per parcel per year for a total annual assessment of $12,413.16, as this district does not allow for increasing the assessments without a vote of the effected property owners. While this zone presently has cash reserves, the annual costs for maintenance exceeds total revenues from the assessments; it is anticipated the cash balance will be depleted in future years, and other revenues may be required to continue services.

This Zone’s Assessment Roll is shown in Figure 2.4.

10 Zone 2 Boundary Description:

Area Description:

All that real property included in the revised map of Heather Downs Two, as recorded in the office of the recorder of Sacramento County in Book 206 of Maps, Map number 2; July, 1991.

FIGURE 2.1

11 12
FIGURE 2.3

ASSESSMENT DISTRICT 97-02 – ZONE 2

281-75-291; County DL 0271

DESCRIPTION FY 21/22
ACTUAL**
FY 22/23

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 151.38$ 151.38$
Total Number of Parcels 82 82
Total Special Assessments 12,413.16$ 12,413.16$ REVENUE:

Interest on Fund Balance 128.90$ -$
Special Assessments 12,262.45$ 12,413.16$
Total Revenue: 12,391.35$ 12,413.16$
EXPENDITURES:

Advertising & Mail 262.37$ 360.00$
Utilities 2,101.68$ 1,950.00$
Professional Services -$ 115.00$
Contract - Landscape/Tree Maintenance 10,620.00$ 6,800.00$ Contract - Construction, Repairs & Extra Work 522.35$ -$ Cost Allocation (Overhead) 5,039.00$ 5,190.00$ Total Expenditures: 18,545.40$ 14,415.00$
(6,154.05)$ (2,001.84)$
Transfer to/from Operating Reserve 6,154.05$ 2,001.84$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 77,582.00$ 71,427.95$ Operating Reserve Set-a-side -$ -$
Transfer from (to) Annual Operating Balance (6,154.05)$ (2,001.84)$ Ending Operating Reserve Balance (June 30th) 71,427.95$ 69,426.11$ ** Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus projections for the 4th quarter. $xx. xx Audited Fund Balance from previous Fiscal Year
Annual Operating Balance
Annual Ending Balance
13 FIGURE 2.4

14 ZONE 3

General:

Zone 4 of LMAD 97-01, as originally adopted by the City, consisted of two widely separated landscape areas with differing landscaping and maintenance responsibilities. In 2004, the City Council adopted a resolution dividing Zone 4 into two parts and thereby creating Zone 3 (previously non-existent). Zone 3 consists of the Verner Glen Subdivision (commonly known as Summerhill). There are 80 parcels in this Zone, whose boundaries are particularly shown on the Assessment Diagram in Figure 3.1.

The maintained area in Zone 3 consists of street frontage landscape including lawn, trees, shrubs, and ground cover. Ongoing street frontage maintenance requires weekly care of the lawn, trees, shrubs, and ground cover, including weed control, fertilization, pruning, and litter removal.

City performs/manages the maintenance for the LMAD using its own forces or those of contract providers. Figure 3.2 describes the maintenance specifications for the district.

General Fund money was used to supplement maintenance of landscaped areas in Zone 3 in the past. To eliminate the assessment revenue shortfall, an increase in assessment was proposed in Fiscal Year 98/99. However, the increase was unanimously opposed in the required balloting process. In 2005 an increase in the annual assessment was again proposed and subsequently the property owners approved an increase in the assessment from $42.50 to $81.88.

The assessment increase approved in 2005 along with focus ed efforts to reduce overall maintenance costs has kept Zone 3 expenditures below available revenues . However, increased monthly utility costs and the implementation of updated cost allocation procedure s by the city have resulted in a shortfall of approximately $8,192.58 for FY 2021/22. With no current reserves, this shortfall w as subsidized by Gas Tax funds . A shortfall of approximately $ 9,018.60 is anticipated for FY 22/23.

Method of Assessment:

As a condition of approval, the developer of the single family subdivision was required to establish a funding source to provide ongoing landscape maintenance. Because each of the single-family lots within the Zone was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all parcels located in Zone 3 that currently qualify as a buildable single-family parcel per the current City of Citrus Heights Zoning Ordinances.

The Summary Analysis in Figure 3.3 shows details of the Fiscal Year 2022/2023 budget and assessments for Zone 3. The assessments for Zone 3 are proposed to remain the same as Fiscal Year 2021/2022, at $81.88 per parcel per year for a total annual assessment of $6,550.40, as this district does not allow for increasing the assessments without a vote of the effected property owners.
15 This Zone’s Assessment Roll is shown in Figure 3.4.

Zone 3 Boundary Description:

All that territory situated in the City of Citrus Heights, County of Sacramento, State of California, more particularly described as follows and as shown on the Assessment Diagram in Figure 3.1.

Area Description:

All that real property included in the Plat of Verner Glen, as recorded in the office of the recorder of Sacramento County in Book 181 of Maps, Map number 21, on March 1988.

FIGURE 3.1

16 17
FIGURE 3.3

ASSESSMENT DISTRICT 97-01 – ZONE 3

288-75-298; County DOL 0279

DESCRIPTION FY 21/22*
ACTUAL
FY 22/23

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 81.88$ 81.88$
Total Number of Parcels 80 80
Total Special Assessments: 6,550.40$ 6,550.40$ REVENUE:

Interest on Fund Balance -$ -$
Special Assessments 6,353.78$ 6,550.40$
Total Revenue: 6,353.78$ 6,550.40$
EXPENDITURES:

Advertising & Mail 262.38$ 160.00$
Utilities 2,797.98$ 3,200.00$
Professional Services -$ 115.00$
Contract - Landscape Maintenance 6,540.00$ 7,000.00$ Contract - Construction, Repairs & Extra Work -$ -$ Contract -Materials & Supplies -$ -$ Cost Allocation (Overhead) 4,946.00$ 5,094.00$ Total Expenditures: 14,546.36$ 15,569.00$
(8,192.58)$ (9,018.60)$
Transfer to/from Operating Reserve 8,192.58$ 9,018.60$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) -$ -$ Operating Reserve Set-a-side -$ -$
Transfer from (to) Annual Operating Balance (8,192.58)$ (9,018.60)$ Ending Operating Reserve Balance (June 30th) (8,192.58)$ (9,018.60)$ **
Annual Operating Balance
Annual Ending Balance
Recorded actual expenses for the first 3 quarters of the current Fiscal Year plus projections for the 4th quarter.
18 FIGURE 3.4

19 ZONE 4

General:

Zone 4, as originally adopted by the City, consisted of two widely separated landscape areas with differing landscaping and maintenance responsibilities.

As a result of the different geographical locations and maintenance responsibilities, the City Council adopted a resolution in 2004 to divide Zone 4 into two parts. The Verner Glenn (Summerhill development) was placed in the newly created Zone 3. With the creation of Zone 3, Zone 4 consists of 111 parcels located in the Villa Creekridge Subdivision. Figure 4.1 shows the boundaries of Zone 4.

City performs/manages the maintenance for the LMAD using its own forces or those of contract providers. Figure 4.2 describes the maintenance specifications for the district.

General Fund money has been used to supplement maintenance in Zone 4 in the past. To reduce the assessment revenue shortfall, staff repeatedly re-evaluated and adjusted the maintenance effort to reduce costs. In July 2007, the City Council approved detaching a portion of the maintained area from Zone 4 (landscaping along Fireweed Circle). This detached area is now maintained by a neighboring Homeowner’s Association under a special agreement. While detaching part of the maintained area has reduced the maintenance costs for the District, the projected cost to maintain the remaining area continues to exceed the anticipated revenues of Zone 4. In 2005 and again in 2009, the City proposed to increase in the annual assessment. For Fiscal Year 09/10, the proposed increase was $37.50 per parcel (from the existing assessed level of $42.50 to $80.00). However, the increase was unanimously opposed in the required balloting process.

Originally the maintained area in Zone 4 consisted of street frontage landscape including lawn, trees, shrubs, and ground cover. Ongoing street frontage maintenance requires weekly care of the lawn, trees, shrubs, and ground cover, including weed control, fertilization, pruning, and litter removal.

In 2010, to reduce future subsidies, the City implemented a xeriscaping (low-water and maintenance) plan to eliminate some of the more labor intensive and water consuming landscape features, such as turf, and reduced the level of service on the remaining landscaping to a minimum. Zone 4 now consists of street frontage landscape including trees, shrubs, and ground cover; all with monthly maintenance.

As part of these modifications, there were significant reductions in maintenance and utility costs, but the expenditures still exceeded the existing revenues for this zone. This shortfall was subsidized by the City’s General Fund.

In 2011, t o eliminate future subsidies, the City conducted a pilot project that reduce d the frequency of maintenance (i.e. every 6 or 8 weeks instead of monthly). However, the monthly maintenance schedule was reinstated due to complaints on its appearance from the public. This resulted in a shortfall of $3,500 which was funded by the City’s General Fund. For the years 20 since, the City has continued its monthly maintenance and has continued to supplement the shortfall using Gas Tax revenue.

For the 202 1/2022 fiscal year, the increase of monthly utility costs and the implementation of updated cost allocation procedures by the city has resulted in a shortfall of $15,088.53. With no current reserves, this shortfall was subsidized by Gas Tax revenues. For fiscal year 2022/2023 the projected budget shortfall is $14,873.50.00 and again Gas Tax revenues are being budgeted to cover the shortfall.

Method of Assessment:

As a condition of approval, the developer of the single family subdivision was required to establish a funding source to provide ongoing landscape maintenance. Because each of the single-family lots within the Zone was created as a result of compliance with this condition, each lot benefits in the same proportion. Therefore, the assessment costs are allocated on a per parcel basis for all parcels located in Zone 4 that currently qualify as a buildable single-family parcel per the current City of Citrus Heights Zoning Ordinances.

The Summary Analysis in Figure 4.3 shows details of the Fiscal Year 2020/21 budget and assessments for Zone 4. The assessments for Zone 4 shall remain the same as Fiscal Year 2021/2022, at $42.50 per parcel per year for a total annual assessment of $4,717.50, as this district does not allow for increasing the assessments without a vote of the effected property owners.

This Zone’s Assessment Roll is shown in Figure 4.4.

Zone 4 Boundary Description:

Area Description:

All that real property included in the Plat of Villa Creekridge, as recorded in the office of the recorder of Sacramento County Book 188 of Maps, Map number 3; December, 1988.

21 FIGURE 4.1

22 23
FIGURE 4.3

ASSESSMENT DISTRICT 97-01 – ZONE 4
282-75-292; County DOL 0272

DESCRIPTION FY 21/22
ACTUAL**
FY 22/23

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 42.50$ 42.50$
Total Number of Parcels 111 111
Total Special Assessments 4,717.50$ 4,717.50$ REVENUE:

Interest on Fund Balance -$ -$
Special Assessments 4,624.79$ 4,717.50$
Total Revenues: 4,624.79$ 4,717.50$
EXPENDITURES:

Advertising 262.38$ 360.00$
Utilities - Electric 636.26$ 500.00$
Utilities - Water 4,731.98$ 4,200.00$
Professional Services -$ 135.00$
Contract - Landscape Maintenance 8,508.00$ 9,300.00$ Contract - Construction, Repairs & Extra Work 628.70$ -$ Contract - Materials & Supplies -$ -$ Cost Allocation (Overhead) 4,946.00$ 5,094.00$ Total Expenditures: 19,713.32$ 19,589.00$
(15,088.53)$ (14,871.50)$
Transfer to/from Operating Reserve 15,088.53$ 14,871.50$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) -$ -$ Operating Reserve Set-a-side -$ -$
Transfer from (to) Annual Operating Balance (15,088.53)$ (14,871.50)$ Ending Operating Reserve Balance (June 30th) (15,088.53)$ (14,871.50)$

FACILITY REPLACEMENT RESERVE
Beginning Facility Replacement Balance (July 1st) -$ -$ Facility Replacement Set-aside -$ -$ Replacement Project Cost -$ -$
Ending Facility Replacement Balance (June 30th) -$ -$ ** Recorded actual expenses for the first 3 quarters of Fiscal Year plus projection for the 4th quarter.

Annual Operating Balance
Annual Ending Balance
24 FIGURE 4.4

Citrus Heights City Council MeetingsJuly 28, 2022

Citrus Heights City Council Meetings
July 28, 2022