Agenda packet, regular meeting, third session — Citrus Heights City Council Meetings, July 10, 2024 (part 2 of 2)

Fiscal Impact
Assessment Districts 98-01, 98-02 (Zones 1, 2, 3 and 4), and 03-01 (Zones 1, 2 and 3) are currently fully funded by their annual assessments and operating reserves as needed; therefore, there is no fiscal impact to the General Fund for these districts. The following tables (Nos. 1, 2, 3, 4, 5, 6, 7 and 8) summarize the revenues and expenditures for each of the districts/zones) contained in the engineer’s report:

Table No. 1
98-01 Stock Village
Description FY 23/24 Actual FY 24/25 Proposed
REVENUE:

Special Assessments Revenues $11,143.14 $11,624.20
Interest on Fund Balance (1) $2,338.74 $0.00
Total Revenues $13,481.88 $11,624.20

EXPENDITURES:

Total Expenditures $12,166.49 $14,956.00

Annual Operating Balance $1,315.59 (2) -$3,331.80(3)
(1) Assessment fund reserves programmed to balance the annual operating shortfall. (2) Balance transferred to Assessment Fund reserve.
(3) Assessment Fund reserves available to balance the annual operating shortfall.

Table No. 2
98-02, Zone 1 – Sorenson Ranch
Description FY 23/24 Actual FY 24/25 Proposed
REVENUE:

Special Assessments Revenues $23,078.26 $24,255.72
Interest on Fund Balance (1) $1,162.26 $0.00
Total Revenues $24,240.52 $24,255.72

EXPENDITURES:

Total Expenditures $30,575.12 $33,019.00

Annual Operating Balance (2) -$6,634.60 -$8,763.28
(1) Assessment fund reserves programmed to balance the annual operating shortfall. (2) Assessment Fund reserves available to balance the annual operating shortfall.

ITEM 13
Agenda Packet Page 119
Subject: Landscape Maintenance Assessment Districts 98-01, 98-02 & 03-01 – Levy of Assessments for Fiscal Year 24/25 Date: July 10, 2024

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Table No. 3
98-02, Zone 2 - Autumnwood
Description FY 23/24 Actual FY 24/25 Proposed
REVENUE:

Special Assessments Revenues $17,040.40 $17,797.40
Interest on Fund Balance (1) $687.87 $0.00
Total Revenues $17,728.27 $17,797.40

EXPENDITURES:

Total Expenditures $12,588.30 $19,145.00

Annual Operating Balance $5,042.04 (2) -$1,347.60 (3)
(1) Balance to appropriate fund reserves per Engineer’s Report. (2) Assessment fund reserves programmed to balance the annual operating shortfall (3) Assessment Fund reserves available to balance the annual operating shortfall.

Table No. 4
98-02, Zone 3 – Mariposa Creek
Description FY 23/24 Actual FY 24/25 Proposed
REVENUE:

Special Assessments Revenues $11,954.15 $12,347.10
Interest on Fund Balance (1) $499.76 $0.00
Total Revenues $12,453.91 $12,347.10

EXPENDITURES:

Total Expenditures $14,571.80 $6,259.00

Annual Operating Balance $2,117.89 (2) $6088.10 (3)
(1) Balance to appropriate fund reserves per Engineer’s report. (2) Assessment Fund reserves available to balance the annual operating shortfall. (3) Balance transferred to Assessment Fund reserve.

ITEM 13
Agenda Packet Page 120
Subject: Landscape Maintenance Assessment Districts 98-01, 98-02 & 03-01 – Levy of Assessments for Fiscal Year 24/25 Date: July 10, 2024

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Table No. 5
98-02, Zone 4 – Wyatt Ranch
Description FY 23/24 Actual FY 24/25 Proposed
REVENUE:

Special Assessments Revenues $12,828.16 $9,224.38
Interest on Fund Balance $32.35 $0.00
Total Revenues $12,828.16 $9,224.38

EXPENDITURES:

Total Expenditures $395.00 $1,875.00

Annual Operating Balance $12,433.16 $7,349.38
(1) Interest earnings estimated; will reflect actuals in final report. (2) Balance transferred to Assessment Fund reserve.

Table No. 6
03-01, Zone 1 – Stock Ranch NORTH
Description FY 23/24 Actual FY 24/25 Proposed
REVENUE:

Special Assessments Revenues $78,645.35 $96,923.80
Interest on Fund Balance (1) $15,062.71 $0.00
Total Revenues $93,708.06 $96,923.80

EXPENDITURES:

Total Expenditures $118,456.47 $119,621.00

Annual Operating Balance (2) -$24,748.41 -$22,697.20
(1) Assessment fund reserves programmed to balance the annual operating shortfall (maintenance reserve). (2) Assessment Fund reserves available to balance the annual operating shortfall.

ITEM 13
Agenda Packet Page 121
Subject: Landscape Maintenance Assessment Districts 98-01, 98-02 & 03-01 – Levy of Assessments for Fiscal Year 24/25 Date: July 10, 2024

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Table No. 7
03-01, Zone 2 – Stock Ranch SOUTH
Description FY 23/24 Actual FY 24/25 Proposed
REVENUE:

Special Assessments Revenues $20,446.70 $22,179.34
Interest on Fund Balance (1) $433.04 $0.00
Total Revenues $20,876.74 $22,179.34

EXPENDITURES:

Total Expenditures $18,041.25 $20,575.00

Annual Operating Balance (2) $2,402.45 $1,604.34
(1) Fund Reserves programmed to balance the annual operating shortfall. (2) Assessment Fund reserves available to balance the annual operating shortfall.

Table No. 8
03-01, Zone 3 – Mitchell Farms
Description FY 23/24 Actual FY 24/25 Proposed
REVENUE:

Special Assessments Revenues $88,677.98 $91,512.60
Interest on Fund Balance (1) $3,290.39 $0.00
Total Revenues $91,968.37 $91,512.60

EXPENDITURES:

Total Expenditures $526.68 $33,865.00

Annual Operating Balance (2) $91,441.69 $57,647.60
(1) Interest earnings estimated; will reflect actuals in final report. (2) Balance transferred to Assessment Fund reserve.

Continually increasing utility rates and monthly maintenance costs as well as updated methods for allocation of the City’s overhead costs have all contributed to an overall increase in district expenditures.

Background and Analysis
The City currently has four (4) landscape maintenance districts with several zones in some of the districts.

Assessment
District
Zone Creation
Date
Location
97-01 1 1997 “Bridgemont” subdivision off of Van Maren Lane 2 1997 “St. Andrews Court” subdivision off of Old Auburn Road ITEM 13
Agenda Packet Page 122
Subject: Landscape Maintenance Assessment Districts 98-01, 98-02 & 03-01 – Levy of Assessments for Fiscal Year 24/25 Date: July 10, 2024

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Assessment
District
Zone Creation
Date
Location
3 1997 “Verner Glenn” (Summerhill) subdivision off of Verner Avenue
4 1997 “Villa Creekridge” subdivision off of Oak Avenue 98-01 1 1998 “Stock Village Unit No. 1 & 2” Subdivision off of Stock Ranch Road
98-02 1 1998 “Sorenson Ranch” subdivision off of Van Maren Lane 2 2014 “Autumnwood” subdivision off of Antelope Road
3 2018 “Mariposa Creek” subdivision off Antelope Road
4 2019 “Wyatt Ranch” subdivision off Sunrise Boulevard
03-01 1 2003 “Stock Ranch” development on Auburn Blvd - properties north of Arcade Creek
2 2003 “Stock Ranch” development off of Stock Ranch Road – properties south of Arcade Creek
3 2020 “Mitchell Farms” subdivision between Sunrise Boulevard and Fair Oaks Boulevard, north of Arcadia Drive.

This agenda item addresses LMADs 98-01, 98-02, and 03-01 (LMAD 97-01 is addressed under a separate agenda item). Specific maintenance responsibilities for each of these districts are discussed in the Engineer’s Report.

On June 27, 2024, the City Council adopted Resolutions of Intention for each of the three LMADs approving the Engineer’s Report, declaring its intention to order the annual update for Fiscal Year 2024/2025, to levy and collect assessments for the City of Citrus Heights Landscape Maintenance Assessment Districts, and setting Wednesday, July 10, 2024 at 6:00 p.m. (or shortly thereafter) as the time and date for the public hearings.

Pursuant to State Law, the City must hold a public hearing on the matter for each District. Since an increase in assessments beyond the allowable annual increase per zone is not proposed and thus not triggering Prop 218, the code only requires the notice to be published in a newspaper.

The annual update and the levy of assessments for Fiscal Year 2024/2025 for the Landscape Maintenance Assessment Districts Nos. 98-01, 98-02 (Zones 1, 2, 3 and 4) and 03-01 (Zones 1, 2 and 3), proposed by the resolutions will fund the following: maintenance and servicing of landscaping, trees, and other vegetation, and related or appurtenant facilities, including weeding, fertilizing, pruning, and controlling fungus, disease and insect infestation; operation of irrigation and drainage systems including the provision of water and power, and maintenance of sound walls.

The Engineer’s Report summarizes maintenance efforts and recommends increasing assessments for Fiscal Year 2024/2025 by 3% (4% maximum allowed) for Districts 98-01; 98-02 Zones 1, 2, and 3; and 03-01 Zones 1 and 2. The recommended increases are to maintain current levels of service and sustain existing reserves in each of the respected zones.

For 98-02 Zone 4, (Wyatt Ranch) and District 03-01, Zone 3 (Mitchell Farms), the recommendation is to continue levying assessments at the same rate as FY 2023/2024. The ITEM 13
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Subject: Landscape Maintenance Assessment Districts 98-01, 98-02 & 03-01 – Levy of Assessments for Fiscal Year 24/25 Date: July 10, 2024

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assessment district diagrams and assessment rolls for these assessment districts are contained in the Engineer’s Reports.

Attachments

1. Resolution No. 2024-____: Resolution of the City Council of the City of Citrus Heights, California, to Confirm the Diagram and Assessment and to Levy Fiscal Year 2024/2025 Assessments for Landscape Maintenance Assessment District No. 98-01 (Stock Village Units Nos. 1 and 2).

2. Resolution No. 2024-____: Resolution of the City Council of the City of Citrus Heights, California, to Confirm the Diagram and Assessment and to Levy Fiscal Year 2024/2025 Assessments for Landscape Maintenance Assessment District No. 98-02 (Zone 1: Sorenson Ranch, Zone 2: Autumnwood, Zone 3: Mariposa Creek and Zone 4: Wyatt Ranch).

3. Resolution No. 2024-____: Resolution of the City Council of the City of Citrus Heights, California, to Confirm the Diagram and Assessment and to Levy Fiscal Year 2024/2025 Assessments for Landscape Maintenance Assessment District No. 03-01 (Zone 1: Stock Ranch North, Zone 2: Stock Ranch South and Zone 3: Mitchell Farms).

4. Engineer’s Report
ITEM 13
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RESOLUTION NO. 2024-___
A RES

OLUTION OF THE CITY COUNCIL OF THE CITY OF CITRUS

HEIGHTS, CALIFORNIA, TO CONFIRM THE DIAGRAM AND ASSESSMENT AND TO LEVY FISCAL YEAR 2024/2025 ASSESSMENTS FOR LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT NO. 98-01 (STOCK VILLAGE UNITS NOS. 1 AND 2) WHEREAS, on J une 27, 2024, the City Council (Council) of the City of Citrus Heights (City) adopted its Resolution No. 2024-051, initiating proceedings pursuant to the landscaping and Lighting Act of 1972, being California Streets and Highways Code Sections 22500 et seq . (Act), to levy and collect assessments for Fiscal Year 2024/2025 in the City of Citrus Heights Landscape Maintenance Assessment District No. 98-01 (Stock Village Units Nos. 1 and 2); WH
EREAS, as directed by this Council, the City Engineer has prepared and filed with the City Clerk a report for Fiscal Year 2024/2025 (Engineer’s Report) in accordance with the Act; WH
EREAS, on June 27 , 2024, Council adopted its Resolution No. 202 4-054, approving Engineer’s Report, and setting a public hearing date of July 10, 2024 at 6:00 p.m., at the Citrus Heights Council Chambers located at 6360 Fountain Square Drive, Citrus Heights, California 95621; WH
EREAS, a notice of the public hearing was published in the form, time and manner required by law; and
WH
EREAS, at the public hearing, the Council duly heard all interested persons desiring to be heard.

NOW
THEREFORE BE IT RESOLVED AND ORDERED, by the City Council of the City of Citrus Heights hereby declares that:

Section 1 . Recitals. The foregoing recitals are true and correct and the Council so finds and determines.

Section 2. Approval of Engineer’s Report. This Council hereby approves the Engineer’s Report as now on file with the City Clerk.

Section 3 . I mprovements Ordered. This Council hereby orders the proposed improvements described in the Engineer’s Report to be made.

Section 4. S pecial Benefit Finding. This Council hereby finds and determines that the assessment included in the Engineer’s Report assesses all of the subdivisions of land in the assessment district for the special benefits provided by the improvements in proportion to the special benefits to be received by such subdivision, respectively, from the improvements.

Section 5. C onfirmation of Assessment Diagram. This Council hereby confirms the diagram and the assessment now on file with it.

ITEM 13
Agenda Packet Page 125

Section 6. Directive to file Diagram and Assessment. This Council hereby directs the City Clerk to file a certified copy of the diagram and the assessment as confirmed with the Sacramento County Auditor.

Section 7. Entry on the Roll. The Sacramento County Auditor is hereby requested to enter on the County Assessment Roll opposite each lot or parcel of land the amount assessed thereupon, as shown on the assessment filed by the City Clerk.

Section 8. Effective Date. This resolution shall take effect from and after the date of its passage.

The City Clerk shall certify the passage and adoption of this Resolution and enter it into the book of original resolutions.

PASSED AND ADOPTED
by the City Council of the City of Citrus Heights, California, this 10th day of July 2024 by the following vote, to wit:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:

Bret Daniels, Mayor
ATTEST:

_________________________________
Amy Van, City Clerk

ITEM 13
Agenda Packet Page 126
RESOLUTION NO. 2024-___
A RES

OLUTION OF THE CITY COUNCIL OF THE CITY OF CITRUS HEIGHTS,

CALIFORNIA, TO CONFIRM THE DIAGRAM AND ASSESSMENT AND TO LEVY FISCAL YEAR 2024/2025 ASSESSMENTS FOR LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT NO. 98-02 (ZONE 1: SORENSON RANCH,
ZONE 2: AUTUMNWOOD, ZONE 3: MARIPOSA CREEK and ZONE 4: WYATT RANCH) WHEREAS, on J une 27, 2024, the City Council (Council) of the City of Citrus Heights (City) adopted its Resolution No. 2024-052, initiating proceedings pursuant to the Landscaping and Lighting Act of 1972, being California Streets and Highways Code Sections 22500 et seq . (Act), to levy and collect assessments for Fiscal Year 2024/2025 in the City of Citrus Heights Landscape Maintenance Assessment District No. 98 -02 (Zone 1: Sorenson Ranch, Zone 2: Autumnwood, Zone 3: Mariposa Creek and Zone 4: Wyatt Ranch);
WH
EREAS, as directed by this Council, the City Engineer has prepared and filed with the City Clerk a report for Fiscal Year 2024/2025 (Engineer’s Report) in accordance with the Act; WH
EREAS, on June 27, 2024, the Council adopted its Resolution No. 2024-055, approving Engineer’s Report, and setting a public hearing date of July 10, 2024, at 6:00 p.m., at the Citrus Heights Council Chambers located at 6360 Fountain Square Drive, Citrus Heights, California 95621; WH
EREAS, a notice of the public hearing was published in the form, time and manner required by law; and
WH
EREAS, at the public hearing, the Council duly heard all interested persons desiring to be heard.

NOW
THEREFORE BE IT RESOLVED AND ORDERED, by the City Council of the City of Citrus Heights hereby declares that:

Section 1 . Recitals. The foregoing recitals are true and correct and the Council so finds and determines.

Section 2. A pproval of Engineer’s Report. This Council hereby approves the Engineer’s Report as now on file with the City Clerk.

Section 3 . I mprovements Ordered. This Council hereby orders the proposed improvements described in the Engineer’s Report to be made.

Section 5. C onfirmation of Assessment Diagram. This Council hereby confirms the diagram and the assessment now on file with it.

ITEM 13
Agenda Packet Page 127

Section 8. Effective Date. This resolution shall take effect from and after the date of its passage.

The City Clerk shall certify the passage and adoption of this Resolution and enter it into the book of original resolutions.

PASSED AND ADOPTED by the City Council of the City of Citrus Heights, California, this 10th day of July 2024 by the following vote, to wit:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:

Bret Daniels, Mayor
ATTEST:

_________________________________
Amy Van, City Clerk
ITEM 13
Agenda Packet Page 128
RESOLUTION NO. 2024-___
A RES

OLUTION OF THE CITY COUNCIL OF THE CITY OF CITRUS HEIGHTS,

CALIFORNIA, TO CONFIRM THE DIAGRAM AND ASSESSMENT AND TO LEVY FISCAL YEAR 2024/2025 ASSESSMENTS FOR LANDSCAPE
MAINTENANCE ASSESSMENT DISTRICT NO. 03-01
(ZONE 1: STOCK RANCH NORTH, ZONE 2: STOCK RANCH SOUTH
and ZONE 3: MITCHELL FARMS)
WHEREAS, on J une 27, 2024, the City Council (Council) of the City of Citrus Heights (City) adopted its Resolution No. 2024-053, initiating proceedings pursuant to the Landscaping and Lighting Act of 1972, being California Streets and Highways Code Sections 22500 et seq . (Act), to levy and collect assessments for Fiscal Year 2024/2025 in the City of Citrus Heights Landscape Maintenance Assessment District No. 03 -01 (Zone 1: Stock Ranch North, Zone 2: Stock Ranch South and Zone 3:

Mitchell Farms);
WH
EREAS, as directed by this Council, the City Engineer has prepared and filed with the City Clerk a report for Fiscal Year 2024/2025 (Engineer’s Report) in accordance with the Act; WH
EREAS, on June 27 , 2024 the Council adopted its Resolution No. 2024-056, approving Engineer’s Report, and setting a public hearing date of July 10, 2024 at 6:00 p.m., at the Citrus Heights Council Chambers located at 6360 Fountain Square Drive, Citrus Heights, California 95621; WH
EREAS, a notice of the public hearing was published in the form, time and manner required by law; and
WH
EREAS, at the public hearing, the Council duly heard all interested persons desiring to be heard.

NOW
THEREFORE BE IT RESOLVED AND ORDERED, by the City Council of the City of Citrus Heights hereby declares that:

Section 1. Recitals. The foregoing recitals are true and correct and the Council so finds and determines.

Section 2. R ecitals Approval of Engineer’s Report. This Council hereby approves the Engineer’s Report as now on file with the City Clerk.

Section 3 . I mprovements Ordered. This Council hereby orders the proposed improvements described in the Engineer’s Report to be made.

Section 5. C onfirmation of Assessment Diagram. This Council hereby confirms the diagram and the assessment now on file with it.

ITEM 13
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Section 6. Directive to file Diagram and Assessment. This Council hereby directs the City Clerk to file a certified copy of the diagram and the assessment as confirmed with the Sacramento County Auditor.

Section 7. E ntry on the Roll. The Sacramento County Auditor is hereby requested to enter on the County Assessment Roll opposite each lot or parcel of land the amount assessed thereupon, as shown on the assessment filed by the City Clerk.

Section 8. Effective Date. This resolution shall take effect from and after the date of its passage.

T
he City Clerk shall certify the passage and adoption of this Resolution and enter it into the book of original resolutions.

PASSED AND ADOPTED by the City Council of the City of Citrus Heights, California, this 10th day of July 2024 by the following vote, to wit:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:

Bret Daniels, Mayor
ATTEST:
_________________________________
Amy Van, City Clerk
ITEM 13
Agenda Packet Page 130

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 2024/2025
Prep
ared by:

Le
slie Blomquist
City Engineer
July 10, 2024
ITEM 13
Agenda Packet Page 131
1 CERTIFICATIONS

LANDSCAPE MAINTENANCE DISTRICT
ASSESSMENT DISTRICTS NUMBERS: 98-01, 98-02 and 03-01
(Pursuant to the Landscaping and Lighting Act of 1972)
Engineer’s Report for Fiscal Year 2024/2025
The undersigned respectfully submits the enclosed report as directed by the City Council.

DATED: July 10, 2024

CITY OF CITRUS HEIGHTS
By ________
______________________
Leslie Blomquist

CITY ENGINEER
I H
EREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached, was filed with me on the ____________ day of _______________, 2024.

Amy
Van, City Clerk
City of Citrus Heights,
Sacramento County, California
By ________
______________________
I H
EREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached, was approved and confirmed by the City Council of the City of Citrus Heights, California, on the _____________ day of __________________, 2024.

Amy
Van, City Clerk
City of Citrus Heights,
Sacramento County, California
By ________
______________________
I H
EREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached, was filed with the County Auditor of the County of Sacramento on the ____________ day of __________________, 2024.

Amy
Van, City Clerk
City of Citrus Heights,
Sacramento County, California
By ________
______________________
ITEM 13
Agenda Packet Page 132
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
LE
VY of FISCAL YEAR 2024/2025 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.

As
sessment 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.

As
sessment 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).

As
sessment 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.

A
ssessment District 98-02 (Zone 3), first created in 2018, is for the maintenance of certain areas within and adjacent to the Mariposa Creek S ubdivision development. All improvements are on public property. The improved parcels to be maintained are along the north side of Antelope Road ITEM 13
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3 (a
pproximately 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.

As
sessment 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 2024/2025.

As
sessment 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.

As
sessment 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.

ITEM 13
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4 ITEM 13
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5 ITEM 13
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6 ITEM 13
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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.

ITEM 13
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8 DISTRICT FINANCING/METHOD OF ASSESSMENT

As a condition of approval, the developer of the single family Stock Village Unit No. 1 and Unit No. 2 subdivision was required to establish a funding source to provide for ongoing maintenance to the re-vegetation planting and the sound walls and the frontage landscaping and irrigation. 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. 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 original annual assessment adopted for District 98- 01 upon formation in 1998 was $158.00 per parcel.

The formation of this district also included a cost of living adjustment provision. Should the cost of landscape maintenance activities and utilities rise, this provision allows for the City of Citrus Heights to increase the annual assessment . 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.

ANNUAL ASSESSMENT

Initially LMAD 98-01 was fully funded by its assessments and accumulated operating reserves in excess of those needed to address unforeseen tree and soundwall maintenance needs. As a result, in Fiscal Year 2004-2005 the annual assessment was reduced from $158 to $80. Over time this reduced assessment rate permi tted the District to gradually drawdown the excessive operating reserve balance to an appropriate level. However, in recent years continued increases in the costs of regular maintenance activities and utilities have resulted in the reserves being depleted below the level needed to provide for unscheduled maintenance expenditures (i.e. wall repairs, oak tree trimming and electrical system repairs). As a result, in FY 2023/2024, the City of Citrus Heights, for the first time, utilitized the cost of living increase provision and increased the annual assessment by 3%.

An adjustment in the annual assessment per parcel is proposed for Fiscal Year 2024/2025.

As shown in Figure 1.3. “Summary Analysis”, the Fiscal Year 2024/2025 annual assessments for District 98-01 are proposed to again increase by 3% ( less than the maximum allowable) , to approximately $87.40 per residential parcel, over the rates for FY 2023/2024. These additional revenues are necessary to support the District’s continued maintenance operations and preserve an appropriate operating reserve to address unforeseen maintenance and repair expenses.

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

ITEM 13
Agenda Packet Page 139
9 FIGURE 1.1

ITEM 13
Agenda Packet Page 140
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 i tem include s 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.

ITEM 13
Agenda Packet Page 141
11 FIGURE 1.3

ASSESSMENT DISTRICT 98-01

283-75-293; County DL 0273

DESCRIPTION FY 23/24**
ACTUAL
FY 24/25

PROPOSED
BU
DGET
ASSESSMENT RATES:

Rate Per Parcel 84.86$ 87.40$
Total Number of Parcels 133 133
Total Special Assessm ents 11,286.38$ 11,624.20$ REVENUE:

Interest on Fund Balance 2,338.74$ -$
Special Assessments 11,143.14$ 11,624.20$
Total Revenues: 13,481.88$ 11,624.20$
EXPENDITURES:

Advertising 1,580.00$ 584.00$
Utilities - Gas & Electric 431.37$ 286.00$ Utilities - Water 1,725.12$ 1,910.00$
Professional Services -$ 531.00$
Contract - Landscape and Tree Maintenance (services) 5,364.00$ 8,487.00$ Contract - Construction, Repairs & Extra Work -$ -$ Cost Allocation (Overhead) 3,066.00$ 3,158.00$ Total Expenditures: 12,166.49$ 14,956.00$
1,315.39$ (
3,331.80)$
Transfer to/from Operating Reserve (1,315.39)$ 3,331.80$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 128,537.43$ 129,852.82$ Operating Reserve Set-a-side -$ -$
Transfer from (to) Annual Operating Balance 1,315.39$ (3,331.80)$ Ending Operating Reserve Balance (June 30th) 129,852.82$ 126,521.02$ **
$xx.xx
Annual Operating Balance
Annual Ending Balance
Recorded actual ex penses for the first 3 quarters of the current Fiscal Y ear plus projection for the 4th quarter.

Audited Fund Balance from previous Fiscal Y ear
ITEM 13
Agenda Packet Page 142
12 FIGURE 1.4

Assessment
Diagram #
Assessment
Amount
243 0570 001 0000 1 87.40$
243 0570 002 0000 2 87.40$
243 0570 003 0000 3 87.40$
243 0570 004 0000 4 87.40$
243 0570 005 0000 5 87.40$
243 0570 006 0000 6 87.40$
243 0570 007 0000 7 87.40$
243 0570 008 0000 8 87.40$
243 0570 009 0000 9 87.40$
243 0570 010 0000 10 87.40$
243 0570 011 0000 11 87.40$
243 0570 012 0000 12 87.40$
243 0570 013 0000 13 87.40$
243 0570 014 0000 14 87.40$
243 0570 015 0000 15 87.40$
243 0570 016 0000 16 87.40$
243 0570 017 0000 17 87.40$
243 0570 018 0000 18 87.40$
243 0570 019 0000 19 87.40$
243 0570 020 0000 20 87.40$
243 0570 021 0000 21 87.40$
243 0570 022 0000 22 87.40$
243 0570 023 0000 23 87.40$
243 0570 024 0000 24 87.40$
243 0570 025 0000 25 87.40$
243 0570 026 0000 26 87.40$
243 0570 027 0000 27 87.40$
243 0570 028 0000 28 87.40$
243 0570 029 0000 29 87.40$
243 0570 030 0000 30 87.40$
243 0570 031 0000 31 87.40$
243 0570 032 0000 32 87.40$
243 0570 033 0000 33 87.40$
243 0570 034 0000 34 87.40$
243 0570 035 0000 35 87.40$
243 0570 036 0000 36 87.40$
243 0570 037 0000 37 87.40$
243 0570 038 0000 38 87.40$
243 0570 039 0000 39 87.40$
243 0570 040 0000 40 87.40$
243 0570 041 0000 41 87.40$
243 0570 042 0000 42 87.40$
243 0570 043 0000 43 87.40$
243 0570 044 0000 44 87.40$
243 0570 045 0000 45 87.40$
243 0570 046 0000 46 87.40$
243 0570 047 0000 47 87.40$
243 0570 048 0000 48 87.40$
Subtotal = 4,195.20$
Tax Assessor's Number
ASSESSMENT DISTRICT 98-01 for STOCK VILLAGE UNITS NO. 1 AND NO. 2 ITEM 13
Agenda Packet Page 143
13 Assessment
Diagram #
Assessment
Amount
243 0570 049 0000 49 87.40$
243 0570 050 0000 50 87.40$
243 0570 051 0000 51 87.40$
243 0570 052 0000 52 87.40$
243 0570 053 0000 53 87.40$
243 0570 054 0000 54 87.40$
243 0570 055 0000 55 87.40$
243 0570 056 0000 56 87.40$
243 0570 057 0000 57 87.40$
243 0570 058 0000 58 87.40$
243 0570 059 0000 59 87.40$
243 0570 060 0000 60 87.40$
243 0570 061 0000 61 87.40$
243 0570 062 0000 62 87.40$
243 0570 063 0000 63 87.40$
243 0570 064 0000 64 87.40$
243 0570 065 0000 65 87.40$
243 0570 066 0000 66 87.40$
243 0570 067 0000 67 87.40$
243 0570 068 0000 68 87.40$
243 0570 069 0000 69 87.40$
243 0570 070 0000 70 87.40$
243 0570 071 0000 71 87.40$
243 0570 072 0000 72 87.40$
243 0570 073 0000 73 87.40$
243 0570 074 0000 74 87.40$
243 0570 075 0000 75 87.40$
243 0570 076 0000 76 87.40$
243 0570 077 0000 77 87.40$
243 0570 078 0000 78 87.40$
243 0570 079 0000 79 87.40$
243 0570 080 0000 80 87.40$
243 0580 001 0000 81 87.40$
243 0580 002 0000 82 87.40$
243 0580 003 0000 83 87.40$
243 0580 004 0000 84 87.40$
243 0580 005 0000 85 87.40$
243 0580 006 0000 86 87.40$
243 0580 007 0000 87 87.40$
243 0580 008 0000 88 87.40$
243 0580 009 0000 89 87.40$
243 0580 010 0000 90 87.40$
243 0580 011 0000 91 87.40$
243 0580 012 0000 92 87.40$
243 0580 013 0000 93 87.40$
243 0580 014 0000 94 87.40$
243 0580 015 0000 95 87.40$
243 0580 016 0000 96 87.40$
Subtotal = 4,195.20$
ASSESSMENT DISTRICT 98-01 for STOCK VILLAGE UNITS NO. 1 AND NO. 2 Tax Assessor's Number
ITEM 13
Agenda Packet Page 144
14 Assessment
Diagram #
Assessment
Amount
243 0580 017 0000 97 87.40$
243 0580 018 0000 98 87.40$
243 0580 019 0000 99 87.40$
243 0580 026 0000 105 87.40$
243 0580 027 0000 106 87.40$
243 0580 028 0000 107 87.40$
243 0580 029 0000 108 87.40$
243 0580 030 0000 109 87.40$
243 0580 031 0000 110 87.40$
243 0580 032 0000 111 87.40$
243 0580 033 0000 112 87.40$
243 0580 034 0000 113 87.40$
243 0580 035 0000 114 87.40$
243 0580 036 0000 115 87.40$
243 0580 037 0000 116 87.40$
243 0580 038 0000 117 87.40$
243 0580 039 0000 118 87.40$
243 0580 040 0000 119 87.40$
243 0580 041 0000 120 87.40$
243 0580 042 0000 121 87.40$
243 0580 043 0000 122 87.40$
243 0580 044 0000 123 87.40$
243 0580 045 0000 124 87.40$
243 0580 046 0000 125 87.40$
243 0580 047 0000 126 87.40$
243 0580 048 0000 127 87.40$
243 0580 049 0000 128 87.40$
243 0580 050 0000 129 87.40$
243 0580 051 0000 130 87.40$
243 0580 052 0000 131 87.40$
243 0580 053 0000 132 87.40$
243 0580 054 0000 133 87.40$
243 0580 056 0000 100 87.40$
243 0580 057 0000 101 87.40$
243 0580 058 0000 102 87.40$
243 0580 059 0000 103 87.40$
243 0580 060 0000 104 87.40$
Subtotal = 3,233.80$
11,624.20 $ 133 Parcels; Total 98-01 Assessments is
ASSESSMENT DISTRICT 98-01 for STOCK VILLAGE UNITS NO. 1 AND NO. 2 Tax Assessor's Number
ITEM 13
Agenda Packet Page 145
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/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.

Funding for the LMAD 98-02, Zone 1 is from annual assessments levied on properties within the assessment boundary (Figure 2.1) pursuant to the Landscaping and Lighting Act of 1972. 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 original annual assessment adopted for District 98-02, Zone 1 upon formation in 1998 was $200.00 per parcel.

ITEM 13
Agenda Packet Page 146
16 ANNUAL ASSESSMENT

Initially LMAD 98-02, Zone 1, was fully funded by its assessments and accumulated operating reserves in excess of those needed to address unforeseen maintenance/repair needs. As a result, in Fiscal Year 200 3-2004 the annual assessment was reduced from $ 200 to $100. Over time this reduced assessment rate permi tted the District to gradually drawdown the excessive operating reserve balance to an appropriate level. However, in recent years continued increases in the costs of regular maintenance activities and utilities have resulted in the reserves being depleted below the level needed to provide for unscheduled maintenance expenditures (i.e. soundwall repairs, oak tree trimming and irrigation/ electrical system repairs). As a result, in FY 2023/2024, the City of Citrus Heights, for the first time, utilitized the cost of living increase provision and increased the annual assessment by 3%.

An adjustment in the annual assessment per parcel is proposed for Fiscal Year 2024/2025.

As shown in Figure 2.3. “Summary Analysis”, the Fiscal Year 2024/2025 annual assessments for District 98-02, Zone 1, are proposed to again increase by 3% (less than the maximum allowable ) over the rates for FY 2023/2024, to approximately $109.26 per residential parcel. These additional revenues are necessary to support the District’s continued maintenance operations and preserve an appropriate operating reserve to address unforeseen maintenance and repair expenses.

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.

ITEM 13
Agenda Packet Page 147
17 FIGURE 2.1
ITEM 13
Agenda Packet Page 148
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 include s irrigation repair and replanting as needed.

ITEM 13
Agenda Packet Page 149
19 FIGURE 2.3

ASSESSMENT DISTRICT 98-02 ZONE 1

284-75-294; County DL 0275

FY 23/24**
ACTUAL
FY 24/25

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 106.08$ 109.26$
T
otal Number of Parcels 222 222
Total Special Assessm ents 23,549.76$ 24,255.72$ R
EVENUE
Interest on Fund Balance 1,162.26$ -$
Special Assessments 23,078.26$ 24,255.72$
Total Sources of Funds: 24,240.52$ 24,255.72$

EXPENDITURES
Advertising & Mail 395.00$ 584.00$
U
tilities 9,006.12$ 12,731.00$
Professional Services -$ 531.00$
Contract - Landscape Maintenance 5,928.00$ 9,548.00$ Contract - Construction, Repairs & Extra Work 556.00$ -$ Contract - Tree Maintenance Services 5,346.00$ -$ Contract - Materials & Supplies -$ -$ Cost Allocation (Overhead) 9,344.00$ 9,625.00$ Total Expenditures: 30,575.12$ 33,019.00$
(
6,334.60)$ (8,763.28)$
Transfer to/from Operating Reserve 6,334.60$ 8,763.28$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 69,978.23$ 63,643.63$ O
perating Reserve Set-a-side -$ -$
Transfer from (to) Annual Operating Balance (6,334.60)$ (8,763.28)$ Ending Operating Reserve Balance (June 30th) 63,643.63$ 54,880.35$ **
$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.

ITEM 13
Agenda Packet Page 150
20 Figure 2.4
ASSESSMENT DISTRICT 98-02 ZONE 1 for
SORENSON RANCH UNITS NO. 1, 2, 3 and 4
UNIT 1

Assessment
Diagram #
Assessment
Amount
Assessment
Diagram #
Assessment
Amount
211 0830 001 0000 11 109.26$ 211 0830 038 0000 110 109.26$ 211 0830 002 0000 12 109.26$ 211 0830 039 0000 111 109.26$ 211 0830 003 0000 13 109.26$ 211 0830 040 0000 149 109.26$ 211 0830 004 0000 14 109.26$ 211 0830 041 0000 150 109.26$ 211 0830 005 0000 15 109.26$ 211 0830 042 0000 151 109.26$ 211 0830 006 0000 16 109.26$ 211 0830 043 0000 152 109.26$ 211 0830 007 0000 17 109.26$ 211 0830 044 0000 153 109.26$ 211 0830 008 0000 18 109.26$ 211 0830 045 0000 154 109.26$ 211 0830 009 0000 19 109.26$ 211 0830 046 0000 155 109.26$ 211 0830 010 0000 20 109.26$ 211 0830 047 0000 156 109.26$ 211 0830 011 0000 21 109.26$ 211 0830 048 0000 157 109.26$ 211 0830 012 0000 22 109.26$ 211 0830 049 0000 158 109.26$ 211 0830 013 0000 23 109.26$ 211 0830 050 0000 159 109.26$ 211 0830 014 0000 86 109.26$ 211 0830 051 0000 160 109.26$ 211 0830 015 0000 87 109.26$ 211 0830 052 0000 161 109.26$ 211 0830 016 0000 88 109.26$ 211 0830 053 0000 162 109.26$ 211 0830 017 0000 89 109.26$ 211 0830 054 0000 163 109.26$ 211 0830 018 0000 90 109.26$ 211 0830 055 0000 164 109.26$ 211 0830 019 0000 91 109.26$ 211 0830 056 0000 2 109.26$ 211 0830 020 0000 92 109.26$ 211 0830 057 0000 3 109.26$ 211 0830 021 0000 93 109.26$ 211 0830 058 0000 4 109.26$ 211 0830 022 0000 94 109.26$ 211 0830 059 0000 5 109.26$ 211 0830 023 0000 95 109.26$ 211 0830 060 0000 6 109.26$ 211 0830 024 0000 96 109.26$ 211 0830 061 0000 7 109.26$ 211 0830 025 0000 97 109.26$ 211 0830 062 0000 8 109.26$ 211 0830 026 0000 98 109.26$ 211 0830 063 0000 9 109.26$ 211 0830 027 0000 99 109.26$ 211 0830 064 0000 10 109.26$ 211 0830 028 0000 100 109.26$ Su
btotal = 2,950.02$
211 0830 029 0000 101 109.26$
211 0830 030 0000 102 109.26$
211 0830 031 0000 103 109.26$
211 0830 032 0000 104 109.26$
211 0830 033 0000 105 109.26$
211 0830 034 0000 106 109.26$
211 0830 035 0000 107 109.26$
211 0830 036 0000 108 109.26$
211 0830 037 0000 109 109.26$
Subtotal = 4,042.62$
Tax Assessor's Number Tax Assessor's Number
ITEM 13
Agenda Packet Page 151
21 ASSESSMENT DISTRICT 98-02 ZONE 1 for
SORENSON RANCH UNITS NO. 1, 2, 3 and 4
UNIT 2

Assessment
Diagram #
Assessment
Amount
Assessment
Diagram #
Assessment
Amount
211 0830 067 0000 24 109.26$ 211 0830 105 0000 113 109.26$ 211 0830 068 0000 25 109.26$ 211 0830 106 0000 114 109.26$ 211 0830 069 0000 26 109.26$ 211 0830 107 0000 115 109.26$ 211 0830 070 0000 27 109.26$ 211 0830 108 0000 116 109.26$ 211 0830 071 0000 28 109.26$ 211 0830 109 0000 117 109.26$ 211 0830 072 0000 29 109.26$ 211 0830 110 0000 118 109.26$ 211 0830 073 0000 30 109.26$ 211 0830 111 0000 119 109.26$ 211 0830 074 0000 31 109.26$ 211 0830 112 0000 120 109.26$ 211 0830 075 0000 32 109.26$ 211 0830 113 0000 122 109.26$ 211 0830 076 0000 33 109.26$ 211 0830 114 0000 123 109.26$ 211 0830 077 0000 34 109.26$ 211 0830 115 0000 145 109.26$ 211 0830 078 0000 35 109.26$ 211 0830 116 0000 181 109.26$ 211 0830 079 0000 36 109.26$ 211 0830 117 0000 180 109.26$ 211 0830 080 0000 37 109.26$ 211 0830 118 0000 148 109.26$ 211 0830 081 0000 38 109.26$ 211 0830 119 0000 147 109.26$ 211 0830 082 0000 39 109.26$ 211 0830 120 0000 146 109.26$ 211 0830 083 0000 40 109.26$ Su
btotal = 1,748.16$
211 0830 084 0000 41 109.26$
211 0830 085 0000 42 109.26$
211 0830 086 0000 43 109.26$
211 0830 087 0000 44 109.26$
211 0830 088 0000 45 109.26$
211 0830 089 0000 71 109.26$
211 0830 090 0000 72 109.26$
211 0830 091 0000 73 109.26$
211 0830 092 0000 74 109.26$
211 0830 093 0000 75 109.26$
211 0830 094 0000 76 109.26$
211 0830 095 0000 77 109.26$
211 0830 096 0000 78 109.26$
211 0830 097 0000 79 109.26$
211 0830 098 0000 80 109.26$
211 0830 099 0000 81 109.26$
211 0830 100 0000 82 109.26$
211 0830 101 0000 83 109.26$
211 0830 102 0000 84 109.26$
211 0830 103 0000 85 109.26$
211 0830 104 0000 112 109.26$
Su
btotal = 4,151.88$
Tax Assessor's Number Tax Assessor's Number
ITEM 13
Agenda Packet Page 152
22 ASSESSMENT DISTRICT 98-02 ZONE 1 for
SORENSON RANCH UNITS NO. 1, 2, 3 and 4
UNIT 3

Assessment
Diagram #
Assessment
Amount
Assessment
Diagram #
Assessment
Amount
211 0840 048 0000 221 109.26$ 211 0840 084 0000 63 109.26$ 211 0840 049 0000 222 109.26$ 211 0840 085 0000 64 109.26$ 211 0840 050 0000 193 109.26$ 211 0840 086 0000 65 109.26$ 211 0840 051 0000 194 109.26$ 211 0840 087 0000 66 109.26$ 211 0840 052 0000 187 109.26$ 211 0840 088 0000 67 109.26$ 211 0840 053 0000 188 109.26$ 211 0840 089 0000 68 109.26$ 211 0840 054 0000 189 109.26$ 211 0840 090 0000 69 109.26$ 211 0840 055 0000 190 109.26$ 211 0840 091 0000 70 109.26$ 211 0840 056 0000 191 109.26$ 211 0840 092 0000 46 109.26$ 211 0840 057 0000 192 109.26$ 211 0840 093 0000 47 109.26$ 211 0840 058 0000 133 109.26$ 211 0840 094 0000 48 109.26$ 211 0840 059 0000 134 109.26$ 211 0840 095 0000 49 109.26$ 211 0840 060 0000 135 109.26$ 211 0840 096 0000 50 109.26$ 211 0840 061 0000 136 109.26$ 211 0840 097 0000 51 109.26$ 211 0840 062 0000 137 109.26$ 211 0840 098 0000 52 109.26$ 211 0840 063 0000 138 109.26$ 211 0840 099 0000 53 109.26$ 211 0840 064 0000 139 109.26$ 211 0840 100 0000 54 109.26$ 211 0840 065 0000 140 109.26$ 211 0840 101 0000 55 109.26$ 211 0840 066 0000 141 109.26$ 211 0840 102 0000 56 109.26$ 211 0840 067 0000 142 109.26$ 211 0840 103 0000 57 109.26$ 211 0840 068 0000 143 109.26$ 211 0840 104 0000 58 109.26$ 211 0840 069 0000 144 109.26$ Su
btotal = 2,294.46$
211 0840 070 0000 123 109.26$
211 0840 071 0000 124 109.26$
211 0840 072 0000 125 109.26$
211 0840 073 0000 126 109.26$
211 0840 074 0000 127 109.26$
211 0840 075 0000 128 109.26$
211 0840 076 0000 129 109.26$
211 0840 077 0000 130 109.26$
211 0840 078 0000 131 109.26$
211 0840 079 0000 132 109.26$
211 0840 080 0000 59 109.26$
211 0840 081 0000 60 109.26$
211 0840 082 0000 61 109.26$
211 0840 083 0000 62 109.26$
Su
btotal = 3,933.36$
Tax Assessor's Number Tax Assessor's Number
ITEM 13
Agenda Packet Page 153
23 ASSESSMENT DISTRICT 98-02 ZONE 1 for
SORENSON RANCH UNITS NO. 1, 2, 3 and 4
UNIT 4

Assessment
Diagram #
Assessment
Amount
Assessment
Diagram #
Assessment
Amount
211 0840 001 0000 165 109.26$ 211 0840 027 0000 201 109.26$ 211 0840 002 0000 166 109.26$ 211 0840 028 0000 202 109.26$ 211 0840 003 0000 167 109.26$ 211 0840 029 0000 203 109.26$ 211 0840 004 0000 168 109.26$ 211 0840 030 0000 204 109.26$ 211 0840 005 0000 169 109.26$ 211 0840 031 0000 205 109.26$ 211 0840 006 0000 170 109.26$ 211 0840 032 0000 206 109.26$ 211 0840 007 0000 171 109.26$ 211 0840 033 0000 207 109.26$ 211 0840 008 0000 172 109.26$ 211 0840 034 0000 208 109.26$ 211 0840 009 0000 173 109.26$ 211 0840 035 0000 209 109.26$ 211 0840 010 0000 174 109.26$ 211 0840 036 0000 210 109.26$ 211 0840 011 0000 175 109.26$ 211 0840 037 0000 211 109.26$ 211 0840 012 0000 176 109.26$ 211 0840 038 0000 212 109.26$ 211 0840 013 0000 177 109.26$ 211 0840 039 0000 213 109.26$ 211 0840 014 0000 178 109.26$ 211 0840 040 0000 214 109.26$ 211 0840 015 0000 179 109.26$ 211 0840 041 0000 215 109.26$ 211 0840 016 0000 182 109.26$ 211 0840 042 0000 216 109.26$ 211 0840 017 0000 183 109.26$ 211 0840 043 0000 217 109.26$ 211 0840 018 0000 184 109.26$ 211 0840 044 0000 218 109.26$ 211 0840 019 0000 185 109.26$ 211 0840 045 0000 219 109.26$ 211 0840 020 0000 186 109.26$ 211 0840 046 0000 220 109.26$ 211 0840 021 0000 195 109.26$ 211 0840 047 0000 1 109.26$ 211 0840 022 0000 196 109.26$ Su
btotal = 2,294.46$
211 0840 023 0000 197 109.26$
211 0840 024 0000 198 109.26$
211 0840 025 0000 199 109.26$
211 0840 026 0000 200 109.26$
Subtotal = 2,840.76$
24,255.72$ 222 Parcels; Total 98-02 Zone 1 Assessments is Tax Assessor's NumberTax Assessor's Number
ITEM 13
Agenda Packet Page 154
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 Aut umnwood 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 establishing 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 replacement, 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 replacement of each of the items. City performs/manages the maintenance for the LMAD using its own forces or those of contract providers.

ITEM 13
Agenda Packet Page 155
25 DISTRICT FINANCING/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. Funding for the LMAD 98- 02, Zone 2 is from annual assessments levied on properties within the assessment boundary (Figure 3.1) pursuant to the Landscaping and Lighting Act of 1972. 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 original annual assessment adopted for District 98-02, Zone 2 upon formation in 2014 was $354.09 per parcel.

ANNUAL ASSESSMENT

In recent years continued increases in the costs of regular maintenance activities and utilities have resulted in LMAD 98- 02, Zone 2’s operating reserves being depleted below the level needed to provide for unscheduled maintenance expenditures (i.e. soundwall repairs, oak tree trimming and irrigation/electrical system repairs). As a result, in FY 2023/2024, the City of Citrus Heights, for the first time, utilitized the cost of living increase provision and increased the annual assessment by 3%.

An adjustment in the annual assessment per parcel is proposed for Fiscal Year 2024/2025.

As shown in Figure 3.3. “Summary Analysis”, the Fiscal Year 2024/2025 annual assessments for District 98-02, Zone 2, are proposed to again increase by 3% (less than the maximum allowable 4%) over the rates for FY 2023/2024, to approximately $386.90 per residential parcel. These additional revenues are necessary to support the District’s continued maintenance operations and preserve an appropriate operating reserve to address unforeseen maintenance and repair expenses.

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. ITEM 13
Agenda Packet Page 156
26 FIGURE 3.1

ITEM 13
Agenda Packet Page 157
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.

ITEM 13
Agenda Packet Page 158
28 FIGURE 3.3

ASSESSMENT DISTRICT 98-02 ZONE 2

285-75-295; County DL 0268

FY 23/24**
ACTUAL
FY 24/25

PROPOSED
BU
DGET
ASSESSMENT RATES:

Rate Per Parcel 375.64$ 386.90$
Total Number of Parcels 46 46
Total Special Assessm ents 17,279.44$ 17,797.40$ REVENUE:

Interest on Fund Balance 687.87$ -$
Special Assessments 17,040.40$ 17,797.40$
Total Revenue: 17,728.27$ 17,797.40$
EXPENDITURES:

Advertising & Mail 395.00$ 584.00$
Utilities 2,462.30$ 3,395.00$
Professional Services -$ 159.00$
Contract - Landscape Maintenance 6,492.00$ 9,018.00$ Contract - Construction, Repairs & Extra Work -$ -$ Contract - Materials & Supplies -$ 2,652.00$ Cost Allocation (Overhead) 3,239.00$ 3,337.00$ Total Expenditures: 12,588.30$ 19,145.00$
5,139.97$ (
1,347.60)$
Transfer to/from Operating Reserve (5,139.97)$ 1,347.60$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 39,827.34$ 44,967.31$ O
perating Reserve Set-a-side -$ -$
Transfer from (to) Annual Operating Balance 5,139.97$ (1,347.60)$ Ending Operating Reserve Balance (June 30th) 44,967.31$ 43,619.71$ **
$xx.xx

DESCRIPTION
Annual Operating Balance
Annual Ending Balance
Recorded actual ex penses for the first 3 quarters of the current Fiscal Y ear plus projection for the 4th quarter.

Audited Fund Balance from previous Fiscal Y ear
ITEM 13
Agenda Packet Page 159
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 1 386.90$ 204 0740 029 0000 29 386.90$ 204 0740 002 0000 2 386.90$ 204 0740 030 0000 30 386.90$ 204 0740 003 0000 3 386.90$ 204 0740 031 0000 31 386.90$ 204 0740 004 0000 4 386.90$ 204 0740 032 0000 32 386.90$ 204 0740 005 0000 5 386.90$ 204 0740 033 0000 33 386.90$ 204 0740 006 0000 6 386.90$ 204 0740 034 0000 34 386.90$ 204 0740 007 0000 7 386.90$ 204 0740 035 0000 35 386.90$ 204 0740 008 0000 8 386.90$ 204 0740 036 0000 36 386.90$ 204 0740 009 0000 9 386.90$ 204 0740 037 0000 37 386.90$ 204 0740 010 0000 10 386.90$ 204 0740 038 0000 38 386.90$ 204 0740 011 0000 11 386.90$ 204 0740 039 0000 39 386.90$ 204 0740 012 0000 12 386.90$ 204 0740 040 0000 40 386.90$ 204 0740 013 0000 13 386.90$ 204 0740 041 0000 41 386.90$ 204 0740 014 0000 14 386.90$ 204 0740 042 0000 42 386.90$ 204 0740 015 0000 15 386.90$ 204 0740 043 0000 43 386.90$ 204 0740 016 0000 16 386.90$ 204 0740 044 0000 44 386.90$ 204 0740 017 0000 17 386.90$ 204 0740 045 0000 45 386.90$ 204 0740 018 0000 18 386.90$ 204 0740 046 0000 46 386.90$ 204 0740 019 0000 19 386.90$ Su btotal = 6,964.20$ 204 0740 020 0000 20 386.90$
204 0740 021 0000 21 386.90$
204 0740 022 0000 22 386.90$ 46 Parcels; Total 98-02 Zone 2 Assessments = 17,797.40$ 204 0740 023 0000 23 386.90$
204 0740 024 0000 24 386.90$
204 0740 025 0000 25 386.90$
204 0740 026 0000 26 386.90$
204 0740 027 0000 27 386.90$
204 0740 028 0000 28 386.90$
Subtotal = 10,833.20$
ITEM 13
Agenda Packet Page 160
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 space, 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 routine 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 maintenance, 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 system along the north property 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 or those of contract providers.

ITEM 13
Agenda Packet Page 161
31 DISTRICT FINANCING/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. Funding for LMAD 98-02, 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. 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 original annual assessment adopted for District 98-02, Zone 3 upon formation in 2018 was $753.33 per parcel.

ANNUAL ASSESSMENT

In recent years continued increases in the costs of regular maintenance activities and utilities have resulted in LMAD 98- 02 Zone 3’s operating reserves being depleted below the level needed to provide for unscheduled maintenance expenditures (i.e. soundwall repairs and irrigation/electrical system repairs). As a result, in FY 2023/2024, the City of Citrus Heights, for the first time, utilitized the cost of living increase provision and increased the annual assessment by 3%.

An adjustment in the annual assessment per parcel is proposed for Fiscal Year 2024/2025.

As shown in Figure 4.3. “Summary Analysis”, the Fiscal Year 2024/2025 annual assessments for District 98-02, Zone 3, are proposed to again increase by 3% (less than the maximum allowable 4%) over the rates for FY 2023/2024, to approximately $823.14 per residential parcel,. These additional revenues are necessary to support the District’s continued maintenance operations and preserve an appropriate operating reserve to address unforeseen maintenance and repair expenses.

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 S ubdivision; more particularly described on the Assessment Diagram contained in Figure 4.1.

ITEM 13
Agenda Packet Page 162
32 FIGURE 4.1

ITEM 13
Agenda Packet Page 163
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 (Lot s 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.

ITEM 13
Agenda Packet Page 164
34 FIGURE 4.3

ASSESSMENT DISTRICT 98-02 ZONE 3

292-75-300; County DL0281

DESCRIPTION FY 23/24**
ACTUAL
FY 24/25

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 799.18$ 823.14$
Total Number of Parcels 15 15
Total Special Assessm ents 11,987.70$ 12,347.10$ REVENUE:

Interest on Fund Balance 499.76$ -$
Special Assessments 11,954.15$ 12,347.10$
Total Revenue: 12,453.91$ 12,347.10$
EXPENDITURES:

Materials and Supplies -$ -$
Advertising & Mail 395.00$ 371.00$
Utilities 828.80$ 1,008.00$
Professional Services -$ -$
Contract - Landscape Maintenance 4,008.00$ 4,880.00$ Contract - Tree Maintenance 8,712.00$ -$ Contract Construction and/or Repairs 628.00$ -$ Cost Allocation* (Overhead) -$ -$ Total Expenditures: 14,571.80$ 6,259.00$
(2,117.89)$ 6,088.10$
Transfer to/from Operating Reserve 2,117.89$ (6,088.10)$ -$ -$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 27,874.50$ 25,756.61$ Transfer from (to) Annual Operating Balance (2,117.89)$ 6,088.10$ Ending Operating Reserve Balance (June 30th) 25,756.61$ 31,844.71$ *
** Recorded actual ex penses for the first 3 quarters fo the current Fiscal Y ear plus projections for the 4th quarter. $xx.xx Audited Fund Balance from previous Fiscal Y ear 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.

ITEM 13
Agenda Packet Page 165
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 1 823.14$
204-0500-061-0000 2 823.14$
204-0500-062-0000 3 823.14$
204-0500-063-0000 4 823.14$
204-0500-064-0000 5 823.14$
204-0500-065-0000 6 823.14$
204-0500-066-0000 7 823.14$
204-0500-067-0000 8 823.14$
204-0500-068-0000 9 823.14$
204-0500-069-0000 10 823.14$
204-0500-070-0000 11 823.14$
204-0500-071-0000 12 823.14$
204-0500-072-0000 13 823.14$
204-0500-073-0000 14 823.14$
204-0500-074-0000 15 823.14$
15 Parcels; Total 98-02 Zone 3 Assessments is 12,347.10$ ITEM 13
Agenda Packet Page 166
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/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. Funding for Zone 4 is 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. 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.

ITEM 13
Agenda Packet Page 167
37 The formation of this district also included a cost of living adjustment provision. Should the cost of landscape maintenance activities and utilities rise, this provision allows for the City of Citrus Heights to increase the annual assessment. Each annual increase, if any, shall not exceed a maximum of four percent 4%.

ANNUAL ASSESSMENT

Although formally created by the City Council in November 2019, no assessments were levied on the parcels in this zone until FY 2023/2024 due to the uncertainty of the Covid- 19 situation and delays in construction.

Completion of construction of the subdivision and transfer of landscape maintenance responsibilities to the City of Citrus Heights is expected in the next year. Therefore, no adjustment in the annual assessment is proposed for this zone. As shown in Figure 5.3. “Summary Analysis”, the Fiscal Year 2024/2025 assessments for District 98-02, Zone 4 are proposed to be levied at the same rate levied in FY 2023/2024.

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.

ITEM 13
Agenda Packet Page 168
38 FIGURE 5.1

ITEM 13
Agenda Packet Page 169
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.

ITEM 13
Agenda Packet Page 170
40 FIGURE 5.3
ASSESSMENT DISTRICT 98-02 ZONE 4

Fund and County DL 1170

DESCRIPTION FY 23/24(1) ACTUAL
FY 24/25 (2)

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel 401.06$ 401.06$
T
otal Number of Parcels 23.00$ 23.00$ Total Special Assessm ents 9,224.38$ 9,224.38$ REVENUE:

Release from Maintenance/Repair Reserve Balance
Release from Facility Replacement Reserve Balance -$ -$ Interest on Fund Balance 32.35$ -$ Special Assessments 12,795.81$ 9,224.38$ Other Revenue -$ -$
Total Revenue: 12,828.16$ 9,224.38$
EXPENDITURES:

Materials and Supplies -$ -$
Advertising & Mail 395.00$ 325.00$
Utilities -$ 300.00$
Professional Services -$ 50.00$ Contract Landscape Maintenance -$ 1,200.00$ Cost Allocation (Overhead) -$ -$ Total Expenditures: 395.00$ 1,875.00$ 12,433.16$ 7,349.38$
Transfer to Maintenance/Repair Reserve (5,598.28)$ (5,598.28)$ Transfer to Facility Replacement Reserve (1,866.10)$ (1,866.10)$ 4,968.78$ (115.00)$

MAINTENANCE /REPAIR RESERVE
Beginning Fund Balance (July 1st) 440.19$ 6,038.47$ Release to Operating Revenue -$ -$ Transfer from Operating Balance 5,598.28$ 5,598.28$ Ending Operating Reserve Balance (June 30th) 6,038.47$ 11,636.75$

FACILITY REPLACEMENT RESERVE
Beginning Facility Replacement Balance (July 1st) 441.08$ 2,307.18$ Transfer from Operating Balance 1,866.10$ 1,866.10$ Ending Facility Replacement Balance (June 30th) 2,307.18$ 4,173.28$ $xx.xx Audited Fund Balance from previous Fiscal Y ear Annual Operating Balance
Annual Ending Balance
(1) No assessm ents or ex pendi tures for FY 21/22; FY 22/23 i s the fi rst year assessm ents wi l l b l i d (2) Assessm ents and estim ated ex penditures for FY 22/23 derived from estim ate contained in original Engineer's Report dated Novem ber 14, 2019
ITEM 13
Agenda Packet Page 171
41 FIGURE 5.4
ASSESSMENT DISTRICT 98-02 ZONE 4
for WYATT RANCH

Tax Assessor's Number Assessment Diagram # Assessment Amount 211-0920-001-0000 1 401.06$
211-0920-002-0000 2 401.06$
211-0920-003-0000 3 401.06$
211-0920-004-0000 4 401.06$
211-0920-005-0000 5 401.06$
211-0920-006-0000 6 401.06$
211-0920-007-0000 7 401.06$
211-0920-008-0000 8 401.06$
211-0920-009-0000 9 401.06$
211-0920-010-0000 10 401.06$
211-0920-011-0000 11 401.06$
211-0920-012-0000 12 401.06$
211-0920-013-0000 13 401.06$
211-0920-014-0000 14 401.06$
211-0920-015-0000 15 401.06$
211-0920-016-0000 16 401.06$
211-0920-017-0000 17 401.06$
211-0920-018-0000 18 401.06$
211-0920-019-0000 19 401.06$
211-0920-020-0000 20 401.06$
211-0920-023-0000 21 401.06$
211-0920-022-0000 22 401.06$
211-0920-021-0000 23 401.06$
23 Parcels; Total 98-02 Zone 4 Assessments is 9,224.38$ ITEM 13
Agenda Packet Page 172
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/METHOD OF ASSESSMENT

As a condition of approval, the developer of the commercial zone of Stock Ranch development was required to establish a funding source to provide for ongoing maintenance of the landscaping and irrigation 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 . F unding for the LMAD 03 -01 Zone 1 is 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.

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.

ITEM 13
Agenda Packet Page 173
43 METHOD OF ASSESSMENT:

An adjustment in the annual assessment rate per acre is proposed for Fiscal Year 2024/2025.

As shown in Figure 6.3. “Summary Analysis”, the Fiscal Year 2024/2025 assessments for District 03-01 Zone 1 are proposed to increase by 3% (less than the maximum allowable 4%) by approximately $2,632.37 per acre. These additional revenues are necessary to support the LMAD 03-01 Zone 1’s operations and maintenance, provided by the Sunrise Recreation and Park District and City forces, and to preserve existing operating and replacement reserves.

Figure 6.4 contains the Assessment Roll for A.D. 03-01 – Zone 1.

FIGURE 6.1

ITEM 13
Agenda Packet Page 174
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.

ITEM 13
Agenda Packet Page 175
45 FIGURE 6.3
ASSESSMENT DISTRICT 03-01 ZONE 1

286-75-296; County DL 0276

DESCRIPTION FY 23/24** ACTUAL
FY 24/25

PROPOSED
BU
DGET
ASSESSMENT RATES:

Rate Per Acre 2,555.70$ 2,632.37$
Total Number of Acres (12 Parcels) 36.82 36.82
Total Special Assessments*** 94,100.80$ 96,923.80$ REVENUE:

Release from Fund Balance -$ -$ Interest on Fund Balance 15,062.71$ -$
Special Assessments 78,645.35$ 96,923.80$ Contributions -$ -$
Other Revenue -$ -$ Total Revenues: 93,708.06$ 96,923.80$
EXPENDITURES:

Advertising 526.66$ 371.00$
Utilities - Electrical 2,232.81$ 2,546.00$ Utilities - Water 3,953.78$ 2,758.00$ Professional Services - including SRPD Maintenance 84,726.22$ 82,750.00$ Contract - Repairs & Extra Work -$ -$ Contract - Landscape Maintenance 18,468.00$ 22,371.00$ Contract - Bus Stop Maintenance 4,836.00$ 5,000.00$ Contract -Materials & Supplies -$ -$ Cost Allocation (Overhead) 3,713.00$ 3,825.00$ Total Uses of Funds: 118,456.47$ 119,621.00$ (24,748.41)$ (22,697.20)$
Transfer to/from Operating Reserve 24,748.41$ 22,697.20$ -$ -$

OPERATING RESERVE
Beginning Operating Reserve Balance (July 1st) 827,766.40$ 803,017.99$ Operating Reserve Set-aside -$ -$ Transfer from (to) Annual Operating Balance (24,748.41)$ ( 22,697.20)$ Ending Operating Reserve Balance (June 30th) 803,017.99$ 780,320.79$

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 410,482.99$ 387,785.79$ **
$xx.xx
*** Total Assessment rounded to even cents per Sac County Assessor Requirements Annual Operating Balance
Annual Ending Balance
Recorded actual ex penses for the first 3 quarters of the current Fiscal Y ear plus Audited Fund Balance from previous Fiscal Y ear
ITEM 13
Agenda Packet Page 176
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 To tal Assessment 211 0870 012 0000 1 1.44 $ 2, 632.37 3,790.60$
211 0870 011 0000 2 1.1 $ 2, 632.37 2,895.60$
211 0870 007 0000 3 0.78 $ 2, 632.37 2,053.24$
211 0870 006 0000 4 0.61 $ 2, 632.37 1,605.74$
211 0870 005 0000 5 1.06 $ 2, 632.37 2,790.30$
211 0870 004 0000 6 0.81 $ 2, 632.37 2,132.22$
211 0870 003 0000 7 3.55 $ 2, 632.37 9,344.90$
211 0870 008 0000 8 0.76 $ 2, 632.37 2,000.60$
211 0870 009 0000 9 0.98 $ 2, 632.37 2,579.72$
211 0870 010 0000 10 0.98 $ 2, 632.37 2,579.72$
211 0870 001 0000 11 13.19 $ 2, 632.37 34,720.96$ 211 0870 002 0000 14 11.56 $ 2, 632.37 30,430.20$ 14 Parcels; Total 03-01 Zone 1 Assessments is 96,923.80$ ITEM 13
Agenda Packet Page 177
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/METHOD OF ASSESSMENT

As a condition of approval, the developer of the commercial zone of Stock Ranch development was required to establish a funding source to provide for ongoing maintenance of 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. 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. The original annual assessment adopted for District 03- 01 Zone 2, upon formation in FY 2003/2004 was $82.42 per single-family residential parcel and $411.86 per acre of undeveloped/commercial property.

ANNUAL ASSESSMENT:

Initially LMAD 03 -01 Zone 2, was fully funded by its assessments . However, in recent years continued increases in the costs of regular maintenance activities and utilities have resulted in the annual expenses exceeding the annual assessment revenue and operating reserves being depleted ITEM 13
Agenda Packet Page 178
48 to make up the difference. As a result, in FY 2021/2022 and FY 2023/2024, the City of Citrus Heights utilitized the cost of living increase provision and increased the annual assessment by 4% and 3%, respectively.

Annual adjustments in the assessment rate are proposed for Fiscal Year 2024/2025. As shown in Figure 7.3. “Summary Analysis”, the Fiscal Year 2024/2025 assessments for District 03- 01 Zone 2 are again proposed to increase by 3% (less than the maximum allowable 4%) over the rates charged in FY 2023/2024. This re sults in increases to approximately $93.64 per residential parcel and $468.03 per acre of undeveloped/commercial land. 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.

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

ITEM 13
Agenda Packet Page 179
49 FIGURE 7.1

ITEM 13
Agenda Packet Page 180
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.

ITEM 13
Agenda Packet Page 181
51 FIGURE 7.3
ASSESSMENT DISTRICT 03-01 ZONE 2

287-75-297; County DL 0278

DESCRIPTION FY 23/24**
ACTUAL
FY 24/25

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel (Residential) 90.92$ 93.64$ Total Number of Residential Parcels 121 121
Sub-Total A 11,001.32$ 11,330.44$
Rate Per Acre (Commercial/Undeveloped) 454.40$ 468.03$ Total Number of Acres (5 Parcels)*** 22.7 23.2
Sub-Total B 10,532.96$ 10,848.90$
Total Special Assessm ents (A+B) 21,534.28$ 22,179.34$ REVENUE:

Release from Fund Balance -$ -$
Interest on Fund Balance 433.04$ -$
Special Assessments 20,443.70$ 22,179.34$
Contributions -$ -$
Other Revenue -$ -$
Total Revenues: 20,876.74$ 22,179.34$
EXPENDITURES:

Advertising 263.33$ 371.00$
Utilities - Electric 4,377.18$ 796.00$
Utilities - Water 1,460.78$ 2,546.00$
Professional Services (includes SRPD Services) 5,666.96$ 10,300.00$ Contract - Landscape Maintenance 3,000.00$ 3,090.00$ Contract - Repairs, Tree Trimming & Extra Work -$ -$ Cost Allocation (Overhead) 3,273.00$ 3,472.00$ Total Expenditures: 18,041.25$ 20,575.00$
2,402.45$ 1,604.34$
Transfer to/from Operating Reserve -$ -$ 2,402.45$ 1,604.34$

OPERATING RESERVE
Beginning Fund Balance (July 1st) 25,086.88$ 27,922.37$ Operating Reserve Set-a-side 20,876.74$ 22,179.34$ Transfer from (to) Annual Operating Balance 18,041.25$ 20,575.00$ Ending Operating Reserve Balance (June 30th) 27,922.37$ 29,526.71$

FACILITY REPLACEMENT RESERVE
Beginning Facility Replacement Balance (July 1st) -$ -$ Annual Replacement Set-aside -$ -$
Subtract Replacement Project Cost -$ -$ EndingFacility Replacement Balance (June 30th) -$ -$ MAINTENANCE RESERVE 27,922.37$ 29,526.71$
**
$xx.xx
*** estimated acreage to be verified with County Assessors Annual Operating Balance
Annual Ending Balance
Recorded actual ex penses for the first 3 quarters of the current Fiscal Y ear plus Audited Fund Balance from previous Fiscal Y ear
ITEM 13
Agenda Packet Page 182
52 FIGURE 7.4
ASSESSMENT DISTRICT 03-01 ZONE 2 for STOCK RANCH

ASSESSMENT DISTRICT 03-01 – ZONE 2 (COMMERCIAL PARCELS)

Assessment
Diagram #
Assessment
Amount
211 0880 026 0000 104 93.64 $
211 0880 027 0000 105 93.64 $
211 0880 028 0000 106 93.64 $
211 0880 029 0000 107 93.64 $
211 0880 030 0000 108 93.64 $
211 0880 031 0000 109 93.64 $
211 0880 032 0000 110 93.64 $
211 0880 033 0000 111 93.64 $
211 0880 034 0000 112 93.64 $
211 0880 035 0000 113 93.64 $
211 0880 036 0000 114 93.64 $
211 0880 037 0000 115 93.64 $
211 0880 038 0000 116 93.64 $
211 0880 039 0000 117 93.64 $
211 0880 040 0000 118 93.64 $
211 0880 041 0000 119 93.64 $
211 0880 042 0000 120 93.64 $
211 0590 081 0000 121 93.64 $
211 0590 082 0000 122 93.64 $
211 0590 083 0000 123 93.64 $
211 0590 084 0000 124 93.64 $
211 0590 085 0000 125 93.64 $
211 590 086 0000 126 93.64 $
Subtotal = 2,153.72$
Sub-total Assessment - 121 Residential Parcels = 11,330.44$ Tax Assessor's Number
Revised Tax Assessor's Number*
Assessment Diagram
# Area (acres)
Amount per
Acre Total Assessment
243 0010 0045 0000 99 8.00 468.03$ 3,744.24$
243 0010 051 0000 100 0.55 468.03$ 257.42$
243 0010 050 0000 101 1.77 468.03$ 828.40$
243 0010 027 0000** 102 11.08 468.03$ 5,185.76$ 243 0020 051 0000 103 1.78 468.03$ 833.08$
Sub-total Assessment - 5 Commercial Parcels in 03-01, Zone 2 = 10,848.90$ ITEM 13
Agenda Packet Page 183
53 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, t he 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.

ITEM 13
Agenda Packet Page 184
54 DISTRICT FINANCING/METHOD OF ASSESSMENT

As a condition of approval, the developer of the single family Mitchell Farms Subdivision was required to establish a funding source to provide for ongoing maintenance of the landscaping 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. 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. 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 method used to spread the initial assessments for each lot are as follows:

• 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 cost, 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 formation of this district also included a cost of living adjustment provision. Should the cost of landscape maintenance activities and utilities rise, this provision allows for the City of Citrus Heights to increase the annual assessment by an amount not exceed a maximum of four percent 4% per year.

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).

ANNUAL ASSESSMENT

The district’s Maintenance Summary is contained in Figure 8.3. T he Fiscal Year 2024/2025 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 2024/2025.

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

ITEM 13
Agenda Packet Page 185
55 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:

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.

ITEM 13
Agenda Packet Page 186
56 FIGURE 8.1

ITEM 13
Agenda Packet Page 187
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 thr ee 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.

ITEM 13
Agenda Packet Page 188
58 FIGURE 8.3
ASSESSMENT DISTRICT 03-01 ZONE 3

296-75-289; County DL1128

DESCRIPTION FY 23/24 (1)
ACTUAL
FY 24/25 (2)

PROPOSED
BUDGET
ASSESSMENT RATES:

Rate Per Parcel $344.38 $354.70
Total Number of Parcels 258 258
Total Special Assessm ents $88,850.04 $91,512.60
REVENUE:

Release from Maintenance/Repair Reserve Balance $0.00 $0.00 Release from Facility Replacement Reserve Balance $0.00 $0.00 Interest on Fund Balance $3,290.39 $0.00
Special Assessments $88,677.98 $91,512.60
Contributions (SRPD Participation) $35,000.00 $35,000.00 Other Revenue $0.00 $0.00
Total Revenue: $126,968.37 $126,512.60
EXPENDITURES:

Materials and Supplies $0.00 $0.00
Advertising & Mail $526.68 $365.00
Utilities $0.00 $150.00
Professional Services (Cnty Tax Collection fees) $0.00 $150.00 City Contract Landscape $0.00 $1,200.00
SRPD Maintenance $0.00 $32,000.00
Cost Allocation* (Overhead) $0.00 $0.00
Maintenance/Repair Annual Accrual (3) $5,349.85 $5,349.85 Facility Replacement Annual Accrual (3) $51,416.42 $51,416.42 Total Expenditures: $57,292.95 $90,631.27
$69,675.42 $35,881.33
Transfer to Maintenance/Repair Reserve -$69,675.42 -$35,881.33 $0.00 $0.00

ACCRUAL SUMMARY

MAINTENANCE/REPAIR RESERVE
Beginning Maintenance/Repair Reserve Balance (7/1) $177,472.03 $247,147.45 Release to Revenue (to cover annual operating costs) $0.00 $0.00 Maintenance/Repair Reserve Annual Accrual $5,349.85 $5,349.85 Transfer from Annual Operating Balance $69,675.42 $35,881.33 Ending Maintenance/Repair Reserve Balance (6/30) $247,147.45 $283,028.78

FACILITY REPLACEMENT RESERVE
Beginning Facility Replacement Reserve Balance (7/1) $102,832.84 $154,249.26 Release to Revenue (for scheduled facility replacement) $0.00 $0.00 Facility Replacement Annual Accrual $51,416.42 $51,416.42 Ending Facility Replacement Reserve Balance (6/30) $154,249.26 $205,665.68 $xx.xx Audited Fund Balance from previous Fiscal Y ear Annual Operating Balance
Annual Ending Balance
(1) Assessments and ex penditures for FY 22/23 reflect partial year maintenance. (2) Assessm ents and ex penditures for FY 23/24 based on first full year of City and SRPD i t(3) Annual set-aside am ounts from Ex hibits D1 & D2 in original Engineer's Report dated April 23, 2020.

ITEM 13
Agenda Packet Page 189
59 FIGURE 8.4

ASSESSMENT DISTRICT 03-01 ZONE 3
for Mitchell Village

Assessment
Diagram #
Assessment
Amount
Assessment
Diagram #
Assessment
Amount
243 0600 001 0000 1 354.70$ 243 0610 023 0000 49 354.70 $ 243 0600 002 0000 2 354.70$ 243 0610 024 0000 50 354.70 $ 243 0600 003 0000 3 354.70$ 243 0610 025 0000 51 354.70 $ 243 0600 004 0000 4 354.70$ 243 0610 026 0000 52 354.70 $ 243 0600 005 0000 5 354.70$ 243 0610 027 0000 53 354.70 $ 243 0600 006 0000 6 354.70$ 243 0610 028 0000 54 354.70 $ 243 0600 007 0000 7 354.70$ 243 0610 029 0000 55 354.70 $ 243 0600 008 0000 8 354.70$ 243 0610 030 0000 56 354.70 $ 243 0600 009 0000 9 354.70$ 243 0610 031 0000 57 354.70 $ 243 0600 010 0000 10 354.70 $ 243 0610 032 0000 58 354.70 $ 243 0600 011 0000 11 354.70 $ 243 0610 033 0000 59 354.70 $ 243 0600 012 0000 12 354.70 $ 243 0610 034 0000 60 354.70 $ 243 0600 013 0000 13 354.70 $ 243 0610 035 0000 61 354.70 $ 243 0600 014 0000 14 354.70 $ 243 0610 036 0000 62 354.70 $ 243 0600 015 0000 15 354.70 $ 243 0610 037 0000 63 354.70 $ 243 0600 016 0000 16 354.70 $ 243 0610 038 0000 64 354.70 $ 243 0600 017 0000 17 354.70 $ 243 0610 039 0000 65 354.70 $ 243 0600 018 0000 18 354.70 $ 243 0610 040 0000 66 354.70 $ 243 0600 019 0000 19 354.70 $ 243 0610 041 0000 67 354.70 $ 243 0600 020 0000 20 354.70 $ 243 0610 042 0000 68 354.70 $ 243 0600 021 0000 21 354.70 $ 243 0610 043 0000 69 354.70 $ 243 0600 022 0000 22 354.70 $ 243 0610 044 0000 70 354.70 $ 243 0600 023 0000 23 354.70 $ 243 0610 045 0000 71 354.70 $ 243 0600 024 0000 24 354.70 $ 243 0610 046 0000 72 354.70 $ 243 0600 025 0000 25 354.70 $ 243 0610 047 0000 73 354.70 $ 243 0600 026 0000 26 354.70 $ 243 0610 048 0000 74 354.70 $ 243 0610 001 0000 27 354.70 $ 243 0610 049 0000 75 354.70 $ 243 0610 002 0000 28 354.70 $ 243 0610 050 0000 76 354.70 $ 243 0610 003 0000 29 354.70 $ 243 0610 051 0000 77 354.70 $ 243 0610 004 0000 30 354.70 $ 243 0610 052 0000 78 354.70 $ 243 0610 005 0000 31 354.70 $ 243 0610 053 0000 79 354.70 $ 243 0610 006 0000 32 354.70 $ 243 0610 054 0000 80 354.70 $ 243 0610 007 0000 33 354.70 $ 243 0610 055 0000 81 354.70 $ 243 0610 008 0000 34 354.70 $ 243 0610 056 0000 82 354.70 $ 243 0610 009 0000 35 354.70 $ 243 0610 057 0000 83 354.70 $ 243 0610 010 0000 36 354.70 $ 243 0610 058 0000 84 354.70 $ 243 0610 011 0000 37 354.70 $ 243 0610 059 0000 85 354.70 $ 243 0610 012 0000 38 354.70 $ 243 0610 060 0000 86 354.70 $ 243 0610 013 0000 39 354.70 $ 243 0610 061 0000 87 354.70 $ 243 0610 014 0000 40 354.70 $ 243 0610 062 0000 88 354.70 $ 243 0610 015 0000 41 354.70 $ 243 0610 063 0000 89 354.70 $ 243 0610 016 0000 42 354.70 $ 243 0610 064 0000 90 354.70 $ 243 0610 017 0000 43 354.70 $ 243 0610 065 0000 91 354.70 $ 243 0610 018 0000 44 354.70 $ 243 0610 066 0000 92 354.70 $ 243 0610 019 0000 45 354.70 $ 243 0610 067 0000 93 354.70 $ 243 0610 020 0000 46 354.70 $ 243 0610 068 0000 94 354.70 $ 243 0610 021 0000 47 354.70 $ 243 0610 069 0000 95 354.70 $ 243 0610 022 0000 48 354.70 $ 243 0610 070 0000 96 354.70 $ Subtotal = 17,025.60$ Subtotal = 17,025.60$
Tax Assessor's Number Tax Assessor's Number
ITEM 13
Agenda Packet Page 190
60 ASSESSMENT DISTRICT 03-01 ZONE 3
for Mitchell Village

Assessment
Diagram #
Assessment
Amount
Assessment
Diagram #
Assessment
Amount
243 0610 071 0000 97 354.70 $ 243 0620 042 0000 145 354.70 $ 243 0610 072 0000 98 354.70 $ 243 0620 043 0000 146 354.70 $ 243 0610 073 0000 99 354.70 $ 243 0620 044 0000 147 354.70 $ 243 0610 074 0000 100 354.70 $ 243 0620 045 0000 148 354.70 $ 243 0610 075 0000 101 354.70 $ 243 0620 046 0000 149 354.70 $ 243 0610 076 0000 102 354.70 $ 243 0620 047 0000 150 354.70 $ 243 0610 077 0000 103 354.70 $ 243 0620 048 0000 151 354.70 $ 243 0620 001 0000 104 354.70 $ 243 0620 049 0000 152 354.70 $ 243 0620 002 0000 105 354.70 $ 243 0620 050 0000 153 354.70 $ 243 0620 003 0000 106 354.70 $ 243 0620 051 0000 154 354.70 $ 243 0620 004 0000 107 354.70 $ 243 0620 052 0000 155 354.70 $ 243 0620 005 0000 108 354.70 $ 243 0620 053 0000 156 354.70 $ 243 0620 006 0000 109 354.70 $ 243 0620 054 0000 157 354.70 $ 243 0620 007 0000 110 354.70 $ 243 0620 055 0000 158 354.70 $ 243 0620 008 0000 111 354.70 $ 243 0620 056 0000 159 354.70 $ 243 0620 009 0000 112 354.70 $ 243 0620 057 0000 160 354.70 $ 243 0620 010 0000 113 354.70 $ 243 0620 058 0000 161 354.70 $ 243 0620 011 0000 114 354.70 $ 243 0620 059 0000 162 354.70 $ 243 0620 012 0000 115 354.70 $ 243 0620 060 0000 163 354.70 $ 243 0620 013 0000 116 354.70 $ 243 0630 001 0000 164 354.70 $ 243 0620 014 0000 117 354.70 $ 243 0630 002 0000 165 354.70 $ 243 0620 015 0000 118 354.70 $ 243 0630 003 0000 166 354.70 $ 243 0620 016 0000 119 354.70 $ 243 0630 004 0000 167 354.70 $ 243 0620 017 0000 120 354.70 $ 243 0630 005 0000 168 354.70 $ 243 0620 018 0000 121 354.70 $ 243 0630 006 0000 169 354.70 $ 243 0620 019 0000 122 354.70 $ 243 0630 007 0000 170 354.70 $ 243 0620 020 0000 123 354.70 $ 243 0630 008 0000 171 354.70 $ 243 0620 021 0000 124 354.70 $ 243 0630 009 0000 172 354.70 $ 243 0620 022 0000 125 354.70 $ 243 0630 010 0000 173 354.70 $ 243 0620 023 0000 126 354.70 $ 243 0630 011 0000 174 354.70 $ 243 0620 024 0000 127 354.70 $ 243 0630 012 0000 175 354.70 $ 243 0620 025 0000 128 354.70 $ 243 0630 013 0000 176 354.70 $ 243 0620 026 0000 129 354.70 $ 243 0630 014 0000 177 354.70 $ 243 0620 027 0000 130 354.70 $ 243 0630 015 0000 178 354.70 $ 243 0620 028 0000 131 354.70 $ 243 0630 016 0000 179 354.70 $ 243 0620 029 0000 132 354.70 $ 243 0630 017 0000 180 354.70 $ 243 0620 030 0000 133 354.70 $ 243 0630 018 0000 181 354.70 $ 243 0620 031 0000 134 354.70 $ 243 0630 019 0000 182 354.70 $ 243 0620 032 0000 135 354.70 $ 243 0630 020 0000 183 354.70 $ 243 0620 033 0000 136 354.70 $ 243 0630 021 0000 184 354.70 $ 243 0620 034 0000 137 354.70 $ 243 0630 022 0000 185 354.70 $ 243 0620 035 0000 138 354.70 $ 243 0630 023 0000 186 354.70 $ 243 0620 036 0000 139 354.70 $ 243 0630 024 0000 187 354.70 $ 243 0620 037 0000 140 354.70 $ 243 0630 025 0000 188 354.70 $ 243 0620 038 0000 141 354.70 $ 243 0630 026 0000 189 354.70 $ 243 0620 039 0000 142 354.70 $ 243 0630 027 0000 190 354.70 $ 243 0620 040 0000 143 354.70 $ 243 0630 028 0000 191 354.70 $ 243 0620 041 0000 144 354.70 $ 243 0630 029 0000 192 354.70 $ Subtotal = 17,025.60 $ Subtotal = 17,025.60$
Tax Assessor's NumberTax Assessor's Number
ITEM 13
Agenda Packet Page 191
61 ASSESSMENT DISTRICT 03-01 ZONE 3
for Mitchell Village

Assessment
Diagram #
Assessment
Amount
Assessment
Diagram #
Assessment
Amount
243 0630 030 0000 193 354.70 $ 243 0630 078 0000 241 354.70 $ 243 0630 031 0000 194 354.70 $ 243 0630 079 0000 242 354.70 $ 243 0630 032 0000 195 354.70 $ 243 0630 080 0000 243 354.70 $ 243 0630 033 0000 196 354.70 $ 243 0630 081 0000 244 354.70 $ 243 0630 034 0000 197 354.70 $ 243 0630 082 0000 245 354.70 $ 243 0630 035 0000 198 354.70 $ 243 0630 083 0000 246 354.70 $ 243 0630 036 0000 199 354.70 $ 243 0630 084 0000 247 354.70 $ 243 0630 037 0000 200 354.70 $ 243 0630 085 0000 248 354.70 $ 243 0630 038 0000 201 354.70 $ 243 0630 086 0000 249 354.70 $ 243 0630 039 0000 202 354.70 $ 243 0630 087 0000 250 354.70 $ 243 0630 040 0000 203 354.70 $ 243 0630 088 0000 251 354.70 $ 243 0630 041 0000 204 354.70 $ 243 0630 089 0000 252 354.70 $ 243 0630 042 0000 205 354.70 $ 243 0630 090 0000 253 354.70 $ 243 0630 043 0000 206 354.70 $ 243 0630 091 0000 254 354.70 $ 243 0630 044 0000 207 354.70 $ 243 0630 092 0000 255 354.70 $ 243 0630 045 0000 208 354.70 $ 243 0630 093 0000 256 354.70 $ 243 0630 046 0000 209 354.70 $ 243 0630 094 0000 257 354.70 $ 243 0630 047 0000 210 354.70 $ 243 0630 095 0000 258 354.70 $ 243 0630 048 0000 211 354.70 $ Subtotal = 6,384.60$ 243 0630 049 0000 212 354.70 $
243 0630 050 0000 213 354.70 $
243 0630 051 0000 214 354.70 $
243 0630 052 0000 215 354.70 $ Total 03-01 Zone 3 Assessments (258 Parcels) is 91,512.60$ 243 0630 053 0000 216 354.70 $
243 0630 054 0000 217 354.70 $
243 0630 055 0000 218 354.70 $
243 0630 056 0000 219 354.70 $
243 0630 057 0000 220 354.70 $
243 0630 058 0000 221 354.70 $
243 0630 059 0000 222 354.70 $
243 0630 060 0000 223 354.70 $
243 0630 061 0000 224 354. 70$
243 0630 062 0000 225 354.70 $
243 0630 063 0000 226 354.70 $
243 0630 064 0000 227 354.70 $
243 0630 065 0000 228 354.70 $
243 0630 066 0000 229 354.70 $
243 0630 067 0000 230 354.70 $
243 0630 068 0000 231 354.70 $
243 0630 069 0000 232 354.70 $
243 0630 070 0000 233 354.70 $
243 0630 071 0000 234 354.70 $
243 0630 072 0000 235 354.70 $
243 0630 073 0000 236 354.70 $
243 0630 074 0000 237 354.70 $
243 0630 075 0000 238 354.70 $
243 0630 076 0000 239 354.70 $
243 0630 077 0000 240 354.70 $
Subtotal = 17,025.60$
Tax Assessor's Number Tax Assessor's Number
ITEM 13
Agenda Packet Page 192

CITY OF CITRUS HEIGHTS

CITY COUNCIL STAFF REPORT

MEMORANDUM
DATE: July 10, 2024
TO: Mayor and City Council Members
Ashley J. Feeney, City Manager
FR
OM: Regina Cave, General Services Director
Leslie Blomquist, City Engineer
SU
BJECT: Citrus Heights Lighting Assessment District
Levy of Fiscal Year 24/25 Annual Assessments
Summary and Recommendation
On June 27, 2024, the City Council took the first steps toward the proposed annual update for Fiscal Year 24/25 for the Citrus Heights Lighting District (CHLD). At that time, the City Council adopted a Resolution of Intention to update the CHLD and called for a public hearing on July 10, 2024. Subsequently, the City Clerk published the required notice.

No c
hanges are recommended to the assessment rates in conjunction with the annual update of the CHLD. However, over the past fiscal year, new streetlights and infrastructure have been installed at various locations throughout the City. Staff updated the assessment role to reflect the new rates for several individual parcels that now benefit from the newly installed lighting.

Sta
ff recommends the City Council:

1. Conve
ne a public hearing for the District regarding the proposed annual assessment for Fiscal Year 24/25; and

2. Adopt
Resolution No. 2024-____ A Resolution of the City Council of the City of Citrus Heights, California, to Confirm the Diagram and Assessment and to Levy Fiscal Year 24/25 Assessments for the Citrus Heights Lighting Assessment District.

City Council Strategic Goal/Objective
This item aligns with the Citrus Heights City Council Strategic Plan Objective to “Maintain Public Infrastructure and Enhance All Modes of Transportation.” ITEM 14
Agenda Packet Page 193
Subject: Citrus Heights Lighting District – Levy Assessments for Fiscal Year 24/25 Date: July 10, 2024

Page 2 of 5 ends

Fiscal Impact
During Fiscal Year 23/24, CHLD (Fund 289) had a shortfall of $129,496.28, which was covered using Measure A Maintenance funds (Fund 210).

For Fiscal Year 24/25, the annual special assessment revenue and reimbursement from Caltrans for several shared facilities are projected to cover a portion of the CHLD’s anticipated expenditures. However, as a result of the continuing increases to electrical power costs and the ongoing repairs related to aging equipment, the proposed Fiscal Year 24/25 budget reflects an anticipated shortfall of approximately $145,405.72.

In FY 21/22, the City implemented an energy efficiency project, funded by a low interest (1%) loan granted by the California Energy Commission, to upgrade 593 street light fixtures to low- energy LED models. While this effort resulted in annual electricity cost savings, in FY 22/23 the City began repayment of the loan utilizing associated energy cost savings.

A summary of the CHLD budget is as follows:

Description FY 23/24
Actual
FY 24/25
Anticipated
REVENUE:

Special Assessments $332,883.89 $333,000.00
Shared Maintenance Cost Reimbursement from
Caltrans $125.28 $130.00
Total District Funding $333,009.17 $333,130.00

EXPENDITURES:

SMUD Electric Costs(1) $245,551.96 $245,000.00
Scheduled Maintenance Costs $90,517.44 $91,000.00
Unscheduled Maintenance Costs and Knockdowns(1) $83,581.03 $95,000.00 CEC Loan Repayment(2) $23,155.72 $23,155.72
Other Costs $19,699.30 $24,380.00
Total District Expenditures $462,505.45 $478,535.72

DISTRICT SHORTFALL -$129,496.28 -$145,405.72
(1) At the time this staff report was written the June 2024 utility and unscheduled maintenance costs had yet to be finalized, costs are estimated.
(2) FY 24/25 represents the third year for repayment of a low interest (1%) Energy Efficiency Loan from the California Energy Commission (CEC) for conversion of approximately 593 street lights to energy efficient models. Actual energy cost savings will be used to repay the loan.

ITEM 14
Agenda Packet Page 194
Subject: Citrus Heights Lighting District – Levy Assessments for Fiscal Year 24/25 Date: July 10, 2024

Page 3 of 5 ends

Although there is no impact to the General Fund, Measure A Maintenance funds (Fund 210) are proposed to supplement the special assessments to cover the anticipated FY 24/25 CHLD budget shortfall.

With the passage of Proposition 218 in 1996, lighting assessment rates are essentially frozen and can only be changed by a two-thirds vote of the people since this is considered a special tax.

Therefore, the assessment rates were unchanged for Fiscal Year 22/23 and, as summarized in the table below, no changes are recommended for Fiscal Year 23/24.

Assessment Rate
FY 24/25 Rates
(Unchanged from FY 23/24 Rates)
Safety Light Only $2.56/parcel
Safety and Street Light (single family residential) $17.88/parcel Safety and Street Light (non-single family
residential)
$2.56/parcel + $0.2519 per linear foot of
frontage

Background and Analysis
Sacramento County created County Service Area No. 1 (CSA-1) to provide revenue to operate and maintain street and safety lights throughout the County. In June 2005, the City Council voted to begin the process of detaching from CSA-1 in an effort to improve levels of service on safety and street lighting within the City. In June 2006, the City completed the process by forming the CHLD and became fully responsible for operation and maintenance of all street and safety lights within the City.

Specific maintenance responsibilities for the District are discussed in the Engineer’s Report, enclosed as Attachment 2.

The annual update and the levy of assessments for Fiscal Year 24/25 for the CHLD, proposed by the resolution, will fund operation and maintenance of street lights and safety lights, including the cost of electricity, replacement of bulbs and repair and replacement of damaged light poles, luminaires, and other related equipment.

Through ongoing analysis of the District, the City has substantially improved the level of service related to street light maintenance and operations, and fine-tuned the scope of the annual maintenance contract. In the past several years, continued efforts by staff have resulted in reductions to the annual expenses. Currently, a total of approximately 2,577 energy efficient LED lights (approximately 53.5% of the District’s total inventory) have been installed and/or converted from existing street lights. Efforts to install more efficient LED lighting and lower annual maintenance rates reduced the District’s total expenditures. However, repeated increases in electric utility rates, more frequent repair of aging street lighting equipment, and damages due to auto vehicular crashes have offset these cost savings resulting in a projected shortfall of approximately $145,405.72 for Fiscal Year 24/25. The increase of the number of safety lights included in the City’s Capital Improvement Projects (CIPs) and development projects have also added additional electricity and maintenance costs.

ITEM 14
Agenda Packet Page 195
Subject: Citrus Heights Lighting District – Levy Assessments for Fiscal Year 24/25 Date: July 10, 2024

Page 4 of 5 ends

Staff continues to identify and evaluate additional measures to reduce District expenditures and offset rising electricity costs. In 2019, the City conducted a feasibility study evaluating the possibility to update various City-owned equipment and facilities with the goal of reducing energy costs. On April 8, 2020, the California Energy Commission (CEC) approved a low interest (1%) Energy Efficiency Loan for the implementation of an energy efficiency upgrade project consisting of a significant number of street light retrofits. In June 2021, a City-retained contractor began replacing existing street lights with LED fixtures, which was completed in October 2021. As a result of the LED upgrades, the City’s electrical bills from the Sacramento Municipal Utility District (SMUD) decreased on average by 9.6% for the six-month period of December 2021 to May 2022 compared to the same timeframe the prior year.

In addition, LED conversions have become part of the regular maintenance program and staff continue to work with the SMUD to ensure accurate billings, including quantities, type, and wattages for the entire CHLD inventory. Monthly updates, LED conversions and changes are communicated to SMUD which are subsequently reflected in the monthly utility billings.

No major expansion of the existing system, except when included in major transportation projects funded by grants or new development projects, will be considered until additional revenues can be identified to cover the initial and ongoing costs associated with an expansion.

The CHLD has been underfunded since the City first took it over from Sacramento County in 2006. Many efforts have been made to reduce costs (i.e. installing LED lights and negotiating lower maintenance rates); however, continually increasing utility rates and monthly maintenance costs as well as updated methods for allocation of the City’s overhead costs have all contributed to the increasing shortfall. The underlying problem is that the assessment rates (outlined in Fiscal Impact, above) have remained unchanged since 1996 when Proposition 218, which requires a vote of those assessed to approve an increase, was passed by the California voters.

On June 27, 2024, the City Council adopted a Resolution of Intention for the CHLD approving the Engineer’s Report, declaring its intention to order the annual update for Fiscal Year 24/25, to levy and collect assessments for the CHLD, and setting the time and date for the public hearing.

Pursuant to the Landscaping and Lighting Act of 1972, the City must hold a public hearing on the matter for the CHLD. Since an increase in assessments is not proposed, the Code only requires the Notice to be published in a newspaper.

The Engineer’s Report proposes the assessment rates will not exceed the rate levied in Fiscal Year 23/24. No ballot procedure or special notice will be necessary to maintain these assessments. The Assessment District diagram and assessment rolls are contained in the Engineer’s Report.

ITEM 14
Agenda Packet Page 196
Subject: Citrus Heights Lighting District – Levy Assessments for Fiscal Year 24/25 Date: July 10, 2024

Page 5 of 5 ends

Attachments

1. Resolution No. 2024-____ A Resolution of the City Council of the City of Citrus Heights, California, to Confirm the Diagram and Assessment and to Levy Fiscal Year 24/25 Assessments for the Citrus Heights Lighting District.

2. Engineer’s Report

ITEM 14
Agenda Packet Page 197
RESOLUTION NO. 2024-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CITRUS

HEIGHTS, CALIFORNIA, TO CONFIRM THE DIAGRAM AND ASSESSMENT AND TO LEVY FISCAL YEAR 24/25 ASSESSMENTS FOR THE

CITRUS HEIGHTS LIGHTING ASSESSMENT DISTRICT

WHEREAS, on June 27, 2024 the City Council (Council) of the City of Citrus Heights (City) adopted its Resolution No. 2024-057, initiating proceedings pursuant to the Landscaping and Lighting Act of 1972, being California Streets and Highways Code Sections 22500 et seq . (Act), to levy and collect assessments for Fiscal Year 24/25 in the City of Citrus Heights Lighting Assessment District;

WHEREAS, as directed by this Council, the City Engineer has prepared and filed with the City Clerk a report for Fiscal Year 24/25 (Engineer’s Report) in accordance with the Act;

WHEREAS, on June 27, 2024, the Council adopted its Resolution No. 2024-058, approving Engineer’s Report, and setting a public hearing date of July 10, 2024, at 6:00 p.m., or soon after, at the Citrus Heights Council Chambers located at 6360 Fountain Square Drive, Citrus Heights, California 95621;

WHEREAS, a notice of the public hearing was published in the form, time, and manner required by law;

WHEREAS, the Engineer’s Report is on file in the Office of the City Clerk and incorporated herein by reference; and

WHEREAS, at the public hearing, the Council duly heard all interested persons desiring to be heard.

NOW THEREFORE BE IT RESOLVED AND ORDERED, by the City Council of the City of Citrus Heights hereby declares that:

Section 1. Recitals
. The foregoing recitals are true and correct and the City Council so finds and determines.

Section 2. Approval of Engineer’s Report
. This Council hereby approves the Engineer’s
Report as now on file with the City Clerk.

Section 3. Improvements Ordered
. This Council hereby orders the proposed improvements described in the Engineer’s Report to be made.

Section 4. Special Benefit Finding
. This Council hereby finds and determines that the
assessment included in the Engineer’s Report assesses all of the subdivisions of land in the assessment district for the special benefits provided by the improvements in proportion to the special benefits to be received by such subdivision, respectively, from the improvements.

ITEM 14
Agenda Packet Page 198

Section 5 . Confirmation of Assessment Diagram . This Council hereby confirms the diagram and the assessment now on file with it.

Section 6. Directive to file Diagram and Assessment
. This Council hereby directs the City
Clerk to file a certified copy of the diagram and the assessment as confirmed with the Sacramento County Auditor.

Section 7. Entry on the Roll
. The Sacramento County Auditor is hereby requested to enter on the County Assessment Roll opposite each lot or parcel of land the amount assessed thereupon, as shown on the assessment filed by the City Clerk.

Section 8. Effective Date. This resolution shall take effect from and after the date of its passage.

The City Clerk shall certify the passage and adoption of this Resolution and enter it into the book of original resolutions.

PASSED AND ADOPTED by the City Council of the City of Citrus Heights, California, this 10
th day of July, 2024, by the following vote, to wit:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:

Bret Daniels, Mayor
ATTEST:

Amy Van, City Clerk

ITEM 14
Agenda Packet Page 199
ITEM 14
Agenda Packet Page 200
Citrus Heights Lighting District July 10, 2024
FY 2024/2025 Engineer’s Report Page i

CERTIFICATIONS

CITRUS HEIGHTS LIGHTING DISTRICT
(Pursuant to the Landscaping and Lighting Act of 1972)
Engineer’s Report for Fiscal Year 2024/2025

The undersigned respectfully submits the enclosed report as directed by the City Council.

DATED: ____________ __, 2024

CITY OF CITRUS HEIGHTS

By: __
Leslie Blomquist, P.E.

CITY ENGINEER

I H
EREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached, was filed with me on the ________ day of ______________, 2024.

Amy Van, City Clerk
City of Citrus Heights,
Sacramento County, California

By:

I HEREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached, was approved and confirmed by the City Council of the City of Citrus Heights, California, on the _______________ day of __________________, 2024.

Amy Van, City Clerk
City of Citrus Heights,
Sacramento County, California

By: ______________________________

I HEREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached, was filed with the County Auditor of the County of Sacramento on the _______________ day of __________________, 2024.

Amy Van, City Clerk
City of Citrus Heights,
Sacramento County, California

By: ______________________________

July 10
ITEM 14
Agenda Packet Page 201
Citrus Heights Lighting District July 10, 2024
FY 2024/2025 Engineer’s Report Page ii

Page ii

Table of Contents

Section I: Overview ................................................................................................................................. 1 Contents of the Engineer’s Report ............................................................................................... 1 Introduction and Background ....................................................................................................... 1 Section II: Plans and Specifications ..................................................................................................... 2 General Description of the District .............................................................................................. 2 Description of Services and Improvements t o Be Maintained ..................................................... 2 Section III: District Budget ................................................................................................................... 3 Proposed Fiscal Year Budget ........................................................................................................ 3 Description of Budget Items ......................................................................................................... 4 Section IV: Method of Apportionment ................................................................................................ 5 General .......................................................................................................................................... 5 Special Benefit Analysis ............................................................................................................... 6 Assessment Methodology ............................................................................................................. 6 Rates ............................................................................................................................................. 7 Section V: Assessment Roll ................................................................................................................... 8 Section VI: Assessment Diagram ......................................................................................................... 8

Figure 1.1 ................................................................................................................................................. 9 Table 1.1................................................................................................................................................ 10

ITEM 14
Agenda Packet Page 202

Page 1 of 10 ends

Section I: Overview
A. Contents of the Engineer’s Report
This Report describes the District boundaries and the proposed improvements to be assessed to the property owners located within the District. The Report is made up of the following sections:

Section I: Introduction and Background – Provides a general introduction into the Report and provides background on the assessment.

Section II: Plan
s and Specifications – Contains a general description of the improvements that are maintained and serviced by the District.

Section III: Estima
te of Costs – Identifies the cost of the maintenance and services to be provided by the District including incidental costs and expenses.

Section IV: Met
hod of Apportionment – Describes the basis in which costs have been apportioned to lots and parcels within the District, in proportion to the special benefit received by each lot and parcel.

Section V: Assessm
ent Roll – The assessment roll identifies the maximum assessment to be levied to each lot or parcel within the District.

Section VI: Ass essment Diagram – Displays a diagram of the District showing the boundaries of the District.

For this Report, each lot or parcel to be assessed, refers to an individual property assigned its own As
sessment Parcel Number by the Sacramento County Assessor’s Office as shown on the last equalized roll of the assessor.

B. Introduction and Background
County Service Area 1 (CSA-1) was created in 1986 by the Sacramento County Board of Supervisors (Board) by reorganizing five existing street light maintenance districts. CSA-1 provides street light services to those portions of Sacramento County that were unincorporated in 1986. Since that time, the Cities of Citrus Heights, Elk Grove and Rancho Cordova have incorporated, but street light services remained with CSA-1. On June 14, 2005 the County Board of Supervisors approved the establishment of separate zones within CSA-1 for each of the incorporated cities served. The City of Citrus Heights was identified as CSA-1 Zone 3.

The City of Citrus Heights (City) incorporated on January 1, 1997. In the time between when the City incorporated and assumed ownership of CSA-1 Zone 3, City staff worked with County staff regarding street light maintenance and repairs by forwarding requests for service from City residents to the County. CSA-1’s revenues were essentially fixed since the passage of Proposition 218 in 1996 and expenses (electricity, labor, materials, etc.) continued to rise. Ultimately, CSA-1 was forced to reduce staffing levels, which eventually increased the response time for repairs.

Believing the transfer of street light maintenance responsibilities and assessments from CSA-1 Zone 3 to the City was essential to improving maintenance response on City street lights, the Citrus Heights City Council adopted Resolution No. 2005-58 on June 22, 2005 advising the County Board of Supervisors of the City’s desire to detach Zone 3 from CSA-1.

ITEM 14
Agenda Packet Page 203

Page 2 of 10 ends

After working closely with CSA-1 and the Local Agency Formation Commission (LAFCO) over the next year, on June 8, 2006, the City Council adopted Resolution No. 2006-63 declaring its intent to form the Citrus Heights Lighting District. The final step in the process came on June 22, 2006, when the City Council adopted Resolution No. 2006-70 forming the Citrus Heights Lighting District (CHLD or District) pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code §22500 (1972 Act). Formation of the CHLD in this way allowed the City to continue to levy the direct assessment charges previously authorized under CSA-1. The City assumed revenues and maintenance responsibilities from Sacramento County at the start of Fiscal Year 2006/2007.

This Engineer’s Report (Report) has been prepared pursuant to the 1972 Act (Part 2 of Division 15 Sections 22500 through 22679 of the Streets and Highways Code) and describes the District and the proposed assessments for the annual update. The proposed assessments are based on the historical cost to maintain the improvements, energy rates, and historical information from neighboring jurisdictions.

Assessments will be applied to those parcels that receive a special benefit from street and safety lights.

Each parcel within the District is required to be assessed proportionately for the special benefits provided to the parcel from the improvements.

Section II: Plans and Specifications
A. General Description of the District
The boundaries of the Citrus Heights Lighting District are coterminous with the boundaries of the City of Citrus Heights (see Figure 1.1). Citrus Heights is located in the northernmost section of Sacramento County along Interstate 80 and covers approximately 14 square miles.

B. Description of Services and Improvements to be Maintained All lighting improvements and facilities maintained and serviced through District assessments are owned or operated by the City of Citrus Heights or Sacramento Municipal Utility District (SMUD).

For the purposes of the Report, charges are separated into two categories by type of light. Highway Safety Lights are those lights located at intersections, on major streets and along the rear of properties that abut major streets. Street Lights are all lights not designated as Highway Safety lights, primarily local street lighting. Maintenance services will be provided by City personnel, contractors, and SMUD. The District provides funding for all Street and Highway Safety Lighting services within the City, including, but not limited to the following activities:
• Maintenance, repair and replacement of street light poles and fixtures, including changing light bulbs, painting, photoelectric cell repair or replacement, and repairing damage caused by automobile accidents, vandalism, time and weather.
• Electrical conduit and pullbox repair and replacement due to damage by construction, vehicle accidents, and weather.
• Payment of the electrical bill for the existing street light system. • Responding to constituent and business inquiries and complaints regarding street lighting.

ITEM 14
Agenda Packet Page 204

Page 3 of 10 ends

• Remedial projects for major repairs or upgrading of facilities. Engineering services are provided by General Services Department staff or by consultant. • Installation of Highway Safety Lights for highway safety purposes only along major streets and at intersections. These Safety Lights are normally installed with new construction of signalized intersections, or as a condition of development. The capital costs are typically paid through the City’s Capital Improvement Program for newly signalized intersections and by the developer for new installations adjacent to new development construction. • Street light inventory database creation and maintenance, pole numbering, and mapping to establish and keep current the number of street lights that must be maintained, as well as the condition and location of these street lights as part of an effective maintenance program. • Acquisition of land, easements, and rights of way necessary to maintain the Street and Highway Safety Lighting system.
• Administration of the District.

Maintenance means the furnishing of services and materials for the ordinary and usual operation of the public lighting facilities. This includes repair, removal, or replacement of all or part of any of the improvements or appurtenant facilities necessary for the operation of the lighting improvements.

Service means the furnishing of all labor materials, equipment, and utilities necessary to maintain and operate all public facilities provided by the City.

Based upon current maintenance records, the combined number of Street Lights and Highway Safety Lights within the Citrus Heights Lighting District is 4,820.

Section III: District Budget
A. Proposed Fiscal Year Budget
Since taking over responsibility for the lighting district from the County in June 2006, the City has identified current revenue sources and developed a clear understanding of all District expenditures.

Additionally, the City has substantially improved the level of service related to street light and highway safety light maintenance and operations and refined the procedures guiding the annual maintenance contract to reduce expenditures to a minimum.

The 2024/2025 Fiscal Year funds collected through special assessments are projected to cover the majority of the District’s anticipated expenditures. However, as a result of the increased electrical power costs and ongoing repair related to aging equipment, there is a projected total shortfall of approximately $145,405.72. Costs for contract unscheduled maintenance work (materials & repairs for damages due to knockdowns and aging infrastructure) are difficult to predict each year. For FY 2024/2025, the estimated costs for unscheduled maintenance work is projected to be $95,000. Cost recovery related to insurance settlements on street light knockdowns will be pursued as appropriate.

In the past year, the City has converted existing street lights and added new energy efficient Light Emitting Diode (LED) fixtures with roadway projects; bringing the total to approximately 2,577 LED lights citywide (53.5% of the District’s total inventory).

ITEM 14
Agenda Packet Page 205

Page 4 of 10 ends

Staff continues to identify and evaluate additional measures to reduce District expenditures and offset rising electricity costs. In 2019, the City conducted a feasibility study evaluating the possibility to update various City-owned equipment and facilities with the goal of reducing energy costs. On April 8, 2020, the California Energy Commission (CEC) approved a low interest (1%) Energy Efficiency Loan for the implementation of an energy efficiency upgrade project consisting of a significant number of street light retrofits. In June 2021, a City-retained contractor began replacing existing street lights with LED fixtures, which was completed in October 2021. As a result of the LED upgrades, the City’s electrical bills from the Sacramento Municipal Utility District (SMUD) decreased on average by 9.6% for the six month period of December 2021 to May 2022 compared to the same timeframe the prior year.

In December 2022, the City began paying back the low interest loan from the CEC, which expense is included in Table 1.1 at the end of this report. The bi-annual loan payment of $11,577.86 is paid for utilizing the energy savings reflected in the lower utility bills. After the 20 year payback period, District expenditures will decrease by the yearly loan payment amount.

In addition, staff regularly work with SMUD to ensure accurate billings, including quantities, type, and wattages for the entire District inventory. As street light fixtures are updated, SMUD reflects these changes in monthly utility billings.

The proposed District budget is summarized in the Budget Analysis shown on Table 1.1, including the estimated costs to provide the improvements, the collection of administrative costs and the special benefit assessment (Balance to Levy).

B. Description of Budget Items
The following is a brief description of the various components of the District budget including the sources and uses of funds, which are included in Table 1.1.

Sources of Funds – This includes the sources of funds used by the District in maintaining and servicing lighting improvements. This may include interest on any fund balance, special assessments, cost recovery and other sources.
• Interest on Fund Balance – Includes any interest earned on the balances in the District’s fund. •
Special Assessments – Revenue received from assessments levied on properties within the District that benefit from the street and highway safety lights. • Cost Recovery – Revenue from cost recovery efforts associated with insurance settlements on knockdowns and/or damage to street lights and highway safety lights. • Other Revenue – Contributions from the City’s General Fund or other source to offset excess expenditures.

Uses of Funds – This includes the costs of maintaining and servicing lighting improvements. This may include, but is not limited to, the costs for labor, utilities, equipment, supplies, repairs, replacements ITEM 14
Agenda Packet Page 206

Page 5 of 10 ends

and upgrades that are required to properly maintain the items that provide a direct benefit to the District.
• Electrical Costs – Includes the cost of providing electricity to the lights. Additionally, some lights are maintained by SMUD, the cost for maintenance of these lights is also included on the utility bill.
• Professional Services – Includes costs for the City’s consultant to verify that all assessor information is correct for each parcel on the assessment role for the district. The consultant also incorporates all new parcels into the role, assessment collection fees charged by the Sacramento County Assessor’s office to collect the District assessments from property owners and disperse those proceeds to the City. Also includes costs charged by Sacramento County to levy each parcel with the approved assessment.
• Contract Maintenance (Scheduled) – Includes the contract labor associated with the monthly maintenance of the street lights and the cost of preparing and maintaining the light inventory. • Contract Maintenance (Unscheduled) – Includes work by the contractor for repairs & materials for aging infrastructure, knock-down repairs & replacements, and other work not included in the monthly scheduled maintenance program.
• Construction – Funds set aside for special projects to upgrade street and safety lights and related facilities.

Section IV: Method of Apportionment
A. General
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, which include the construction, maintenance, and servicing of street lights, traffic signals, landscaping, parks and drainage facilities.

Streets and Highways Code Section 22573 requires that maintenance assessments be levied according to benefit rather than the assessed value.
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
Section 22574 of the 1972 Act also allows the designation of zones of benefit within an assessment district if “by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements.” 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.

ITEM 14
Agenda Packet Page 207

Page 6 of 10 ends

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 – Al
l properties are considered to benefit equally from Safety Lighting, as defined above in Special Benefit Analysis. As such, all parcels within CSA -1 were levied a flat rate calculated by the following formula:

Saf
ety Light Maintenance Cost/Total Parcels = Levy per parcel

Street Lighting – O
nly 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 (Z
oned RD1, RD2, RD3, RD4, RD5, RD7): The service charge for a residential parcel was levied utilizing the following formula:

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

ITEM 14
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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.

Street Lighting – O nly 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 (Z oned 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 – Exemp t 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 Sacram ento County Assessor’s Roll. Zoning
classification for each parcel is based on the City of Citrus Heights Zoning Map.

D. Rates
The Fiscal Year 2024/2025 assessment rates for the District are proposed to remain the same as Fiscal Year 2023/2024. The following shows the assessments proposed to be levied:

Street Lighting
Residential (Zoned RD1, RD2, RD3, RD4, RD5, RD7) $15.32 per parcel Non-Residential (all other zones) $0.2519 per front foot

Highway Safety Lighting
All parcels (except ‘Exempt’) $2.56 per parcel
ITEM 14
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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 2024/2025. 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).

ITEM 14
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FIGURE 1.1
Lighting District Boundary

ITEM 14
Agenda Packet Page 211

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TABLE 1.1

Citrus Heights Lighting District
Budget Analysis

DESCRIPTION FY 22/23
ACTUAL (5)
FY 23/24
ACTUAL
FY 24/25

PROPOSED
BUDGET
SOURCES OF FUNDS:

Interest on Fund Balance $0.00 $0.00 $0.00
Special Assessments $340,443.63 $332,883.89 $333,000.00 Shared Maintenance Cost Reimbursement (1) $383.82 $125.28 $130.00 Total Sources of Funds: $340,827.45 $333,009.17 $333,130.00

USES OF FUNDS:

Advertising $1,226.73 $790.00 $1,500.00
Utilities (2) $249,858.18 $245,551.96 $245,000.00
CEC Loan Repayment (3) $23,155.72 $23,155.72 $23,155.72 Professional Services $4,813.27 $5,066.60 $6,000.00
Contract Maintenance (Scheduled) $90,597.88 $90,517.44 $91,000.00 Membership Dues $6,021.40 $853.70 $3,500.00
Contract Maintenance (Unscheduled) (4) $65,797.34 $83,581.03 $95,000.00 Cost Allocations $12,611.00 $12,989.00 $13,380.00
Total Uses of Funds: $454,081.52 $462,505.45 $478,535.72

FUND BALANCE:

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

Add Sources of Funds $340,827.45 $333,009.17 $333,130.00 Subtract Uses of Funds $454,081.52 $462,505.45 $478,535.72

Fund Shortfall: ($113,254.07) ($129,496.28) ($145,405.72)

OTHER FUNDING SOURCES

Measure A Maintenance Funds (Fund 210) to
cover District shortfall $113,254.07 $129,496.28 $145,405.72

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.)
(5) Summary has been updated since the FY 23/24 Engineer’s Report was approved in July 2023. The updated numbers reflect additional expenditures and revenue received after FY 22/23 close.

ITEM 14
Agenda Packet Page 212
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CITY OF CITRUS HEIGHTS

CITY COUNCIL STAFF REPORT

MEMORANDUM
DATE
: July 10, 2024
TO: Mayor and City Council Members
Ashley J. Feeney, City Manager
FR
OM: Regina Cave, General Services Director
Mary Poole, Operations Manager
SU
BJECT: Resolution Confirming Report of Delinquent Solid Waste Charges and Ordering Collection of Delinquencies on the Property Tax Roll Summary and Recommendation
Staff recommends the City Council:
1) Conduc
t a Public Hearing on the Report of Delinquent Solid Waste Charges; and 2) Adopt Resolution No. 2024 - ___, A Resolution of the City Council of Citrus Heights Confirming a Report of Delinquent Solid Waste Charges and Ordering Collection of Delinquencies on the Property Tax Roll.

Fiscal Impact
The
re is no impact to the FY 24/25 budget. This item is included in the annual solid waste budget. The County charges an annual fee of $35.00 plus 62 cents per levy to record delinquent accounts on the tax roll.

Background and Analysis
Se
ction 74-169 of the Municipal Code directs that solid waste charges be a lien against the property to which solid waste services are provided.

Gove
rnment Code Sections 38790.1 and 25831 authorize the City to collect delinquent solid waste charges on the property tax roll. Delinquencies are charges that are at least three months overdue. Amounts on the property tax roll are collected by the County on the annual property tax bills in two equal installments that must be paid by December and April.

A r
eport of delinquencies was prepared by Republic Services and filed with the City Clerk. It lists amounts that were originally due on March 1, 2024 or earlier, and remained unpaid at the ITEM 15
Agenda Packet Page 213
Subject: Resolution to Record Delinquent Solid Waste Charges on Tax Roll Date: July 10, 2024

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time the report was filed. By its Resolution No. 2024-046, adopted on June 13, 2024, the City Council declared its intention to collect delinquencies on the property tax roll and set a public hearing on the report of delinquencies for the July 10, 2024 City Council meeting. Staff mailed notice of the public hearing to each property owner listed on the report at least ten days prior to the scheduled public hearing. The purpose of the public hearing is to give affected property owners a chance to dispute their inclusion on the report (or the amount of the delinquency) before the amount is turned over to the County for collection on the property tax bill.

The original report as filed listed 1419 delinquent accounts, with a past due balance of $707,088.84 and penalties of $70,708.88 for a total of $777,797.72.

An updated report has been filed with the City Clerk to remove delinquencies that have been paid since the original report was produced. The attached resolution confirms that revised report.

The City Council may also make other changes to the report after hearing objections and protests at the public hearing,

It is possible that some payments will be made to Republic Services after the adoption of tonight’s resolution. If such payments are made prior to submission of the report to the County, staff and Republic Services will endeavor to remove the paid delinquencies from the report.

Attachments

1) Resolution No. 2024-_____ , a Resolution of the City Council of the City of Citrus Heights Confirming a Report of Delinquent Solid Waste Charges and Ordering Collection of Delinquencies on the Property Tax Roll

ITEM 15
Agenda Packet Page 214
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RESOLUTION NO. 2024-___

RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF CITRUS HEIGHTS CONFIRMING A REPORT OF DELINQUENT

SOLID WASTE CHARGES AND ORDERING COLLECTION OF

DELINQUENCIES ON THE PROPERTY TAX ROLL

WHEREAS, pursuant to Section 74-169 of the Municipal Code, solid waste charges constitute a lien against the property to which services are provided;

WHEREAS, Government Code Sections 38790.1 and 25831 authorize the City to collect delinquent solid waste charges on the property tax roll;

WHEREAS, a report of delinquencies, listing each delinquent parcel and the amount of its delinquency, has been prepared and placed on file in the Office of the City Clerk and made available for public inspection (the “Report’);

WHEREAS, on June 13, 2024, by its Resolution No. 2024-046 (the “Resolution of Intention”), the City Council declared its intention to collect delinquent solid waste fees on the 2024-25 property tax roll;

WHEREAS, the Resolution of Intention set July 10, 2024 at 6:00 p.m. in the City Council Chambers, 6360 Fountain Square Drive, Citrus Heights as the time and place for a public hearing on the Report and any objections or protests to the Report (the “Public Hearing”);

WHEREAS, notice of the Public Hearing and the filing of the Report was mailed to the landowners listed on the Report at least ten days prior to the date of the Public Hearing;

WHEREAS, prior to the Public Hearing, a revised report of delinquencies was prepared to omit delinquencies that have been paid since the Report was originally prepared (the “Revised Report”):

WHEREAS, the Revised Report, which contains no additional delinquencies that were not also on the original Report, is on file in the Office of the City Clerk, available for public inspection, and incorporated herein by reference;

WHEREAS, at the appointed time and place, the City Council held the Public Hearing and heard objections and protests from all interested persons; and

WHEREAS, the City Council desires to confirm the Revised Report, without additional changes and to cause the delinquencies listed on the Revised Report to be collected by the County along with property taxes.

NOW THEREFORE BE IT RESOLVED that:

1. Pursuant to Section 258319(c) of the Government Code, the City Council confirms the Revised Report without additional changes.

ITEM 15
Agenda Packet Page 215
Subject: Resolution to Record Delinquent Solid Waste Charges on Tax Roll Date: July 10, 2024

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2. The City Council directs staff to file a certified copy of the Revised Report with the County Auditor for collection on the 2024-25 Property Tax Roll, and take any other action necessary to cause such collection.

3. The delinquent charges (including penalties and interest) listed on the Revised Report shall constitute special assessments against the respective parcels of land and are a lien on the property for the amount of the delinquency. The assessment shall be collected at the same time and in the same manner as ordinary county ad valorem property taxes are collected and shall be subject to the same penalties and the same procedure and sale in case of delinquency as provided for those taxes. All laws applicable to the levy, collection, and enforcement of county ad valorem property taxes shall be applicable to the assessment, except that if any real property to which the lien would attach has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attaches thereon, prior to the date on which the first installment of the taxes would become delinquent, then the lien that would otherwise be imposed by this section shall not attach to the real property and the delinquent fees, as confirmed, relating to the property shall be transferred to the unsecured roll for collection.

4. Staff is authorized to remove such items from the Revised Report as are paid prior to the submission of the Revised Report to the County.

PASSED AND ADOPTED by the City Council of the City of Citrus Heights, California, this 10 th day of July, 2024, by the following vote, to wit:

AYES: Council Members:

NOES: Council Members:

ABSTAIN: Council Members:

ABSENT: Council Members:

Bret Daniels, Mayor

ATTEST:

Amy Van, City Clerk

ITEM 15
Agenda Packet Page 216

Citrus Heights City Council MeetingsJuly 10, 2024

Citrus Heights City Council Meetings
July 10, 2024