CITY MANAGER' S REPORT ITEM 5. 2
7ULY 10, 2023 CITY COUNCIL REGULAR MEETING
ITEM: PUBLIC HEARING ( PUBLISHED NOTICE) TO
CONSIDER FISCAL YEAR 2023/ 24 ASSESSMENTS
FOR THE LANDSCAPE AND LIGHTING MAINTENANCE
DISTRICT NO. 93- 1 WOODFIELD PARK
MAINTENANCE ZONE
RECOMMENDATION: Council to Consider the Following:
1. Hold a Public Hearing; and
2. Adopt a Resolution Amending and / or Approving
the Final Engineer' s Report and Ordering the Levy
and Collection of Assessments for the Landscape
and Lighting Maintenance District No. 93- 1
Woodfield Park Maintenance Zone for Fiscal Year
2023/ 24; Proposed Annual Assessment for FY
2023/ 24 not to exceed $ 123. 90
SUMMARY:
At the June 12, 2023 City Council Meeting, Staff presented the preliminary Engineer' s Report and Intent to Levy for the Landscape and Lighting Maintenance District No. 93- 1 Woodfield Park Maintenance Zone (" Woodfield Park") or (" District") to Council for approval, and requested to set a public hearing date to initiate the final approval process.
The City Council approved the preliminary Engineer' s Report and Intent to Levy for the District and set the public hearing date for July 10, 2023. The public hearing was published in the Manteca Bulletin on June 23rd and 28th of 2023.
The revenues for the District do not meet expenditures, and while City StafF has cut costs in an effort to minimize the shortfall, a General Fund subsidy of $ 20, 800, coupled with the use of District' s reserves will be required to maintain current service levels ( the estimated beginning Fiscal Year 2023/ 24 District reserves total $ 32, 350).
In order to prevent the annual need of General Fund subsidies and the use of District' s reserves, a Proposition 218 balloting of the district' s property owners would have to be successfully completed, which would amend the assessment rate and provide for an annual escalation factor. This is not being proposed at this time.
Woodfield Park is proposed to be levied at a rate of $ 123. 90 per Equivalent Dwelling Unit ( EDU). The assessment rate of $ 123. 90 per EDU has been in effect since Fiscal Year 1998/ 99 and is not proposed to increase.
Table 1 below displays the current and proposed assessment rates.
CITY MANAGER' S REPORT PAGE 2
7ULY 10, 2023 CITY COUNCIL REGULAR MEETING
FISCAL YEAR 2023/ 24 WOODFIELD PARK BUDGET
Table 1
FY 22/ 23 FY 23/ 24
District Adual Rates ' Pro osed Rates ' % Chan e , Notes Woodfield Park 123. 90 123. 90 0. 00% Rate unchanged since FY 1998/ 99 Please note that the assessment and budget amounts shown in the final Engineer' s Report have not been modified from the approved preliminary Engineer' s Report on June 12t"
Tonight, the City Council is being asked to approve the final Engineer' s Report for the Landscape and Lightning Maintenance District No. 93- 1 Woodfield Park Maintenance Zone and order the levy and collection of annual assessments for Fiscal Year 2023/ 24.
City Council may order amendments to the Engineer' s Report or confirm it as submitted. If approved, the assessment information will be submitted to the County Auditor- Controller and included on the property tax roll for each benefiting parcel for Fiscal Year 2023/ 24. The collected monies will fund Woodfield Park operation and maintenance costs.
BACKGROUN D:
Maintenance Districts are formed to fund services and improvements that provide special benefit to the properties within the District' s boundaries. Improvements may include landscaping, park sites, street lightning and storm drainage. The Districts levies are made pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code ( the Act"), applicable to the provisions of Proposition 218 ( California Constitutional Articles XIII C and XIII D).
Each parcel within a District is assessed in accordance to assessment methodology adopted and approved by the City Council at the time of District formation. The assessments are paid by the property owner as a part of each parcel' s secured property tax bill.
NBS Government Finance Group performs an annual assessment of the Districts, evaluating costs of the maintenance, operations, and servicing of the improvements to be maintained. The assessment process is generally initiated in April. Upon the completion of the assessment, NBS submits a preliminary Engineer' s Report ( the Report") to City staff which includes a district overview, estimate of costs, method of apportionment, district diagrams, and parcel listing. City staff utilizes the Report findings to produce the District' s annual budget.
The City of Lathrop has eight ( 8) Maintenance Assessment Districts ( MAD): five ( 5) Landscaping and Lighting Districts ( LLMD), including Woodfield Park; three ( 3) Benefit Assessment Districts ( BAD). Woodfield Park was created to fund the cost of the operation and maintenance of specific park improvements within Tract 2051.
CITY MANAGER' S REPORT PAGE 3
JULY 10, 2023 CITY COUNCIL REGULAR MEETING
FISCAL YEAR 2023/ 24 WOODFIELD PARK BUDGET
This includes costs for personnel to maintain buildings and equipment and the cost for contracted park maintenance.
Woodfield Park reporting is submitted on a stand- alone basis due to the size of the district. ( Legal guidelines generally prohibit legislative body members from voting on matters involving districts where they reside if the district( s) in question comprise less than 10% of the agency' s total residential parcels as defined by the County Assessor.)
In Fiscal Year 2023/ 24 Woodfield Park will receive $ 54, 764 in revenue from assessments. The total expenditures for this District are $ 107, 910, which creates a shortfall of $ 53, 146. The District is anticipated to begin Fiscal Year 2023/ 24 with a reserve fund balance of $ 32, 346, which will be used to offset the shortfall. However, in order to keep the same service levels in the District, a General Fund subsidy in the amount of $ 20, 800 would be needed to fund the remaining shortfall.
Table 2 below displays the current and proposed assessment rates.
Table 2
FY 22/ 23 ' FY 23/ 24
District Actual Rates Pro osed Rates % Chan e Notes
Woodfield Park 123. 90 ' 123. 90 0.00% Rate unchanged since FY 1998/ 99 Woodfield Park is proposed to be levied at a rate of $ 123. 90 per Equivalent Dwelling Unit ( EDU). The assessment rate of $ 123. 90 per EDU has been in effect since Fiscal Year 1998/ 99 and is not proposed to increase.
The Woodfield Park District was created several years ago, without a revenue inflation factor. This means, Woodfield Park has a maximum assessment rate that does not escalate to mirror increases in district expenses. The imbalance of Woodfield Park' s expenditures will continue due to the lack of the revenue inflation factor. In order to remedy this imbalance, a Proposition 218 balloting of Woodfield Park' s property owners would have to be initiated and successfully completed.
By law, assessments may only increase to the maximum approved amount set by property owners at the time of district formation or annexation. Any proposed increase which exceeds the approved amount requires the approval of the then current property owners via a Proposition 218 ballot process. Each of the City' s Districts has a maximum assessment amount. The City Council may authorize any level of assessment up to the maximum amount. If it is determined that the maximum amount is not needed, City Council may lower the actual annual assessment without jeopardizing the ongoing maximum assessment.
The final Engineer Report for Woodfield Park is available for review at the City Clerk' s office and the Public Works Department. Copies will be available at the City Council meeting per request.
CITY MANAGER' S REPORT PAGE 4
ULY 10, 2023 CITY COUNCIL REGULAR MEETING
FISCAL YEAR 2023/ 24 WOODFIELD PARK BUDGET
REASON FOR RECOMMENDATION:
Maintain quality maintenance and service of Woodfield Park.
FISCAL IMPACT:
The Woodfield Park Landscaping and Lighting District has expenditures which exceed revenues. In order to maintain the current service levels in the District, the utilization of $ 32, 346 of the District' s fund balance reserves; a General Fund subsidy in the amount of $ 20, 800 would be required to cover the remaining shortfall.
ATTAC H M E NTS:
A. A Resolution Amending and/ or Approving the Final Engineer' s Report and Ordering the Levy and Collection of Assessments for the Landscape and Lighting Maintenance District No 93- 1 ( Woodfield Park) Maintenance Zone For Fiscal Year 2023/ 24
B. Landscape and Lighting Maintenance District No. 93- 1 ( Woodfield Park) Boundary Map
Note — The Final Engineer Report is available for review upon request in the City Clerk' s Office.
CITY MANAGER' S REPORT PAGE 5
7ULY 10, 2023 CITY COUNCIL REGULAR MEETING
FISCAL YEAR 2023/ 24 WOODFIELD PARK BUDGET
APPROVALS:
r
i
Sandra Frias Date
Sr. Management Analyst
C, lZ g 202'
Thomas Hedegard Date
Deputy Finance Director
Cari Ja Date
Director = Fina ce
Z - -
Salvador Navarrete Date
City Attorney
i7
S phen J. Salvatore Date
City Manager
RESOLUTION NO. 23-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LATHROP
AMENDING AND/ OR APPROVING THE FINAL ENGINEER' S REPORT
AND ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS FOR THE LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO 93- 1 WOODFIELD PARK MAINTENANCE ZONE FOR FISCAL YEAR 2023/ 24 WHEREAS, on June 12, 2023, the City Council initiated proceedings for Fiscal Year 2023/ 24 and declared its intention to levy and collect annual assessments in a special maintenance district created pursuant to the provisions of the Landscaping and Lighting Act of 1972, Division 15, Part 2 of the Streets and Highways Code of the State ofCalifornia ( the " Act") said special maintenance district known and designated as the City of Lathrop, Landscape and Lighting Maintenance District No. 93- 1 Woodfield Park Maintenance Zone ( hereinafter referred to as the District"); and WHEREAS, on July 10, 2023, the City Council held a public hearing for the approval of the final Engineer's Report and ordering of the levy and collection of assessments; and
WHEREAS, a notice of the public hearing was published in the Manteca Bulletin on June 23 d
and June 28t'' of 2023; and
WHEREAS, at this time all notice and public hearing requirements as required by the Act have been met relating to the levy of the annual assessments; and WHEREAS, the City Council has received a final Engineer' s Report ( the Report") from the Assessment Engineer ( NBS) for consideration and final approval which details the method of assessment including the proposed annual assessment of $ 123. 90. The Report is available for public review; and WHEREAS, the assessments are in compliance with all laws pertaining to the levy of the landscape maintenance district assessments, and the assessments are levied without regard to property valuation, and the assessments are in compliance with the provisions of Proposition 218; and
WHEREAS, the City Council is satisfied with the assessment, diagram and all other matters as contained in the Report; and
WHEREAS, the City Council approves the Report and ordering of the levy and collection of assessment in the amount of $ 123. 90;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LATHROP AS FOLLOWS:
RECITALS
Section 1. The above recitals are all true and correct.
Section 2. This City Council hereby finds and determines that the procedures for the consideration of the levy of the annual assessments have been undertaken in accordance with the Act in as much as, the proposed assessments for Fiscal Year 2023/ 24 are not proposed to be increased over the assessments previously authorized to be levied.
DETERMINATION AND CONFIRMATION
Section 3. The final assessments and diagram for the proceedings, as contained in the Report, is hereby approved and confirmed.
Based upon the Report and the testimony and other evidence presented at the Public Hearing, the City Council hereby makes the following determinations regarding the assessments proposed to be imposed:
a. The proportionate special benefit derived by each individual parcel assessed has been determined in relationship to the entity of the cost of the operations and maintenance expenses. b. The assessments do not exceed the reasonable cost of the proportional special benefit conferred on each parcel.
c. Only the special benefits have been assessed.
The assessments for the District contained in the Report for Fiscal Year 2023/ 24 are hereby confirmed and levied upon the respective lots or parcels within the District in the amounts set forth in the Report.
ORDERING OF MAINTENANCE
Section 4. The public interest and convenience requires, and this legislative body does hereby order the maintenance work to be made and performed as said maintenance work is set forth in the Report and as previously declared and set forth in the Resolution of Intention.
FILING WITH CITY CLERK
Section 5. The above- referenced Report shall be filed in the Office of the City Clerk and shall remain open for public inspection.
ENTRY UPON THE ASSESSMENT ROLL
Section 6. The County Auditor shall enter onto the County Assessment roll opposite each lot or parcel of land the amount assessed thereupon, as shown in the Report.
COLLECTION AND PAYMENT
Section 7. The assessments shall be collected at the same time and in the same manner as County taxes are collected, and all laws providing for the collection and enforcement of County taxes shall apply to the collection and enforcement of the assessments.
FISCAL YEAR
Section 8. The assessments as above authorized and levied for these proceedings will provide revenue and relate to the Fiscal Year commencing ) uly 1, 2023 and ending June 30, 2024.
The foregoing resolution was passed and adopted this lOt" day of July, 2023, by the following vote of the City Council, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
Paul Akinjo, Vice Mayor
ATTEST: APPROVED AS TO FORM:
Teresa Vargas, City Clerk Salvador Navarrete, City Attorney Landscape and Lighting Maintenance District No. 93- 1
Woodfield Park Maintenance Zone
Annual Engineer' s Report
Fiscal Year 2023/ 24
r,
a
r
r s S CU}, k
y p
t
dr i
i
r,
tSi`}
m
Y +
q tll'L % " .
x" k, s" gf"
u", " s'*t x
s " 5 ° c
t , :, i s : "
t
4 F r S ;``.,. y''*",,
y',:
r` "" r '"* u" a ,""`
t"+.`+` y1, r `
t, ; ;'
d` j1 r s- "€, 7 3
d``" ``
r`:? z '+"°'' h az p s
t x a 9
F '
Ek
xt S z k' t'
3 s
a '` aF`{'.. Tr" Y u x
t
tt4}
p .*
s r , s u,;; ; ,! ,^ ;
rX^ s43 tia `
3 Y'„ .
p,%
fix t
s^;^`.' t
7'"'."' '' r ' a 1¢
s 3 y3 f
1= ''
t s`"
P
t'"" f, n
n Y
a"
t
m 4 4;, 1 s
s!
s^ k"&" s"'"
q,,'
45#''`'' , s."` k ": ,'" ` e°"'
e„, v tg
Y,, i
1 1 g"^..a'.,
33`xxp£'-', n t
y x ;
r ' t' 7
a' , ,, 2; ` '`; s '` - , t q
n,`D '; ,.; s".
x -> 5,;, ,;-',;` 1, C"; , a: r C,#
y '*
s f rr„,
s f.
i it. @ . r'
C!
F t ;{ ; i Yn .,,°;,' L""" ,..; S . in "'; 6 „.,. 1, f. :.. E 3a °' „ ,,^. yr,`;+ E ¢ , S l . x :. y. 4t;' rt', pz" a. A, f "' i?. `', . r:, x` s„-f; wx ":, t„ Ev y?y;" . : L`'" sC r' if:.:'' a i ' v
s ...: iT r
i€. r rr s -. ` " :. a,
d" Mi"*` a
a'" x
s
u,',,
t s'.-,
a
n"?,,`
1;"`^+° r f U
s. ;. d. C` S°. 3' P k"' r ,*`
F%: r
PF{ ,`,',`,,:
N '' f.;,, a .
a ,. q
4A"' ; tsJ'„"{".,., . 4k sa1'' s
x .:
r,. fi-...',- f.::,
s: ;•
u „ a ,; a
r n E a
a
t 9' i<; r
3 ' y,` 3 + Fs
i. as r r` ',
n,` .°` r9 s.:' i?
3 ;, r- ''
a¢` e'-# a, ., 11' a,
s , 1: s
L r I+,
a t w f t i
t vG T, i i
y r
a
P r. i. F a r w r t r t x, r s
K
L;2.
1E, ^ - rt
y.
y'
r^C
f " i^r.;; ,
s h '
S . n t.,
r
g' '., * a
r-. ' ;, r ; ' x '. . M e 6§1 3z, ,^ A ' k z ts ., ;,
f.: , P
f r" n,s;. r x? a
e.. r n w e":'
yc
S! ¢
t.
k rt. a-( t p v.: s s w
Y sn'.
e" q, Y: dk9 2 £ "" P` i
n,
t, ; ry " 2 ffj ` t".
f° t`.
a;
r v i
r*°..; " u`
k,-# "
r<
x 7n, "
v,
r
s
r'"': t
r ba ,', Ea.,, .,,.. %., d`r' ,, a a* 7,, y t
x'
a £ [
t >, a r;;
S'; ,°*' s. r s.+ axa s w'`' t
c: s"°` r+"3'",; t
t"^" s ' uEt' a. a, a-_ w a7„ t''' r t ' t:
a z- '',`
z.` ` 4, r,",. k - . ` a`,; . '
s"``" f
7"
k '` ;;,. s vF,r' k ` 9...
z';` c ' , fs.r.,,. t` a "" ry
f e a ,,.
a 6 s
a .. ...: a. '$.. 3::,. s,-: " r, 44,%... w 3."';.", iC, , E; i S:.' l
y''',...,.. r;"'., y' i, a> ,, t.; h i,,
µ
ti..i h r fi "`'• a P,,. } t , ^`. a
t t ,,,. i, ?. a,.. xa ... i.... ztu. ' L -.,: x a ., E.,.. r. , , . S s^ v; a.:' r. ,.;,., . ;? 7, `." ? a.:
a t.` v ?
r ., F.. r >,:. . nfa:,. z^ s r, u,. `:;{, ai h,,,.. s7t:- a ,.. i, d , 4 ', ,. r.;. 4'„*:. __:,,. s, mr'. r,; x:( i v :. Y a X 5, Ta-", "`+ k', ? C ' i 7 t .. ;...
a Sr` i,..,. ''. s^' a' t k!. a.,.. s i ,.,% d.,.:.,:w ci,*,+ r',s, "^ 3'3`. Z.,,. 1 r. !, <:'- , " r`+ , r s s-.`, µ-
@$ i.'a. $ e ., c.+ k. r,...,.q a, .? e „, 7. '. 3s£ s.; Y m s J,;G a"",,, w..,. F t r .: r 9<: d .
P_ f a?" e 1:; y:., 5' k E,.? N,,.a„ k, ". n
nf, ... , s { .; 5 ,#::}. , i :-:' ,` i S n ° ntt.,,^, ,.,- . ... rrt;.r , . k. . r.. AY. a .;., „ I ,+ f.' ,..; ,.`,; r v, i'.. t;. e... <. 'i., e,' i:r' . ', , 7, 7..,. a - 7 ." .. ...,,, wd .. 4,. r m,y x<#,+ s ry;;'' f>' r .' U7,.. y. x. . x,,, b. ., F, .; . . E;.,/ w' :.` .. 3..: :, k ,'. 5r °.'. 4'.""." ? .., l'. Y%"„ Y& ,.:. . k,.... . ., • ",.. r ,:, fia.,„?{}#" ;; s " k, rn...,,.
9. w> .. 7. , ",,,..... n,,.,?` . J.,.,, i G.,, ea..... , <........,< 3 "`` u,. ... a.,,.., " 1; 3x,t> . .<. .,, .: .. .. Y€ .,.;.... ..;,-' ,...:.. 7 c`'. :; 2E, z. a,, t... ... „ a „ . " Y,,,,> f , u, r . t r . ,. . ....,. r §,.., z a:. a ;,' _ F,:.. s, w a. r , s c r„ pi r.$} vG 3e,,.,'.' "' ,:;° , 4
s"'
PtA.."` Y° i
a u < r ;. v a a u' i ` : M;<' b?" P
7£" c „ 6' rr a
s
kf ssf'
r (
s `
a' f k'" r ne s 7
A.. . . . r>... J n.., . ra.-.: . . n r _. . . ,.: .. . .... . . ,.,, .,..'."'., a„.. . ,. s .." ,' iS•. t s,_
n .. .. .. . _ . .. .
CITY OF LATHROP
LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 93- 1
WOODFIELD PARK MAINTENANCE ZONE
390 Towne Centre Drive
Lathrop, California 95330
Phone-( 209) 941- 7320
Fax-( 209) 941- 7339
CITY COUNCIL
Sonny Dhaliwal, Mayor
Paul Akinjo, Vice Mayor
Minnie Diallo, Councilmember
Diane Lazard, Councilmember
Jennifer Torres- 0' Callaghan, Councilmember
CITY STAFF
Stephen Salvatore, City Manager
Salvador Navarrete, City Attorney
Cari James, Finance Director
NBS
Tim Seufert, Client Services Director
Kristin Harvey, Senior Consultant
TABLE OF CONTENTS
1. ENGINEER' S LETTER........................................................................................................ 1
2. OVERVIEW...................................................................................................................... 2
2. 1 Introduction............................................................................................................... 2
2. 2 Effect of Proposition 218........................................................................................... 2
2. 3 Plans and Specifications for the Improvements ....................................................... 3
3. ESTIMATE OF COSTS ....................................................................................................... 4
3. 1 Description of Budget Items...................................................................................... 4
3. 2 District Budget........................................................................................................... 5
3. 3 Balance to Levy.......................................................................................................... 5
3. 4 Operational & Maintenance Reserve Information ................................................... 6
4. METHOD OF APPORTIONMENT....................................................................................... 7
4. 1 Method of Apportionment........................................................................................ 7
4. 2 Benefit Unit Factors................................................................................................... 7
4. 3 Assessment Per EDU ................................................................................................. 8
4. 4 Historical Assessment Information ........................................................................... 8
5. DISTRICT DIAGRAM ........................................................................................................ 9
6. PARCEL LISTING............................................................................................................ 10
1. EXECUTIVE SUMMARY
The City Council of the City of Lathrop( the" City"), State of California, directed NBS to prepare and file a report presenting plans and specifications describing the general nature, location, and extent of the improvements to be maintained, and an estimate of the costs of the maintenance, operations, and servicing of the improvements for the City of Lathrop Landscape and Lighting Maintenance District No. 93- 1 ( the " District") for Fiscal Year 2023/ 24 including only the Woodfield Park Maintenance Zone. The report includes a diagram for the District showing the area and properties proposed to be assessed, an assessment of the estimated costs of the maintenance, operations and servicing the improvements, and the net amount to be assessed upon all assessable parcels within the District in proportion to the special benefit received;
The proposed assessment rate of$ 123. 90 per Equivalent Dwelling Unit(" EDU") has not increased from the previous year. The District is in compliance with the assessment balloting procedures set forth in Section 4 of Article XIII D of the California Constitution and the District was formed by consent of 100% of the landowners;
Only parcels that receive direct special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received. The following assessment is made to fund the portion of the estimated costs of maintenance, operation, and servicing of the improvements to be paid by the assessable real property within the District in proportion to the special benefit received:
SUMMARY OF ASSESSMENT
Balance to Levy 54, 763. 80
Total Equivalent Dwelling Units 442. 00
Total Assessment Per EDU 123. 90
Total Parcels to be Assessed 442
City of Lathrop
i
Landscape& Lighting Maintenance District No. 93- 1 1
2. OVERVIEW
2. 1 Introduction
The City previously formed several maintenance assessment districts for the purpose of providing maintenance services to benefit certain parcels in the City. Over several years, these districts have levied and collected special assessments. In 1993, the districts were consolidated, and now represent distinct zones in the District. The District was formed and the levies made pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the " Act").
Since Fiscal Year 1998/ 99, only the Woodfield Park Maintenance Zone has been included in the annual assessment of the District.
This Annual Engineer' s Report ( the" Report") describes the District and the proposed charge per EDU for Fiscal Year 2023/ 24 based on the historical and estimated cost to maintain the improvements and provide the services that benefit parcels within the District. Maintenance and operation of the facilities provides a healthy alternative for youth and adult activities while protecting the capital investments that have been made within the District.
The word " parcel," for the purposes of this Report, refers to an individual property assigned its own Assessor' s Parcel Number by the San loaquin County( the" County") Assessor' s Office. The County Auditor- Controller uses Assessor' s Parcel Numbers and specific fund numbers to identify, on the tax roll, properties assessed for special district benefit assessments.
Following consideration of public comments at a noticed public hearing and following review of the Report, the City Council may confirm the submittal of the Report and may order the levy and collection of assessments for Fiscal Year 2023/ 24. If approved, the assessment information will be submitted to the County Auditor-Controller and included on the property tax roll for each benefiting parcel for Fiscal Year 2023/ 24.
2. 2 Effect of Proposition 218
On November 5, 1996, California voters approved Proposition 218 by a vote of 56. 5% to 43. 5%. The provisions of the Proposition, now California Constitutional Articles XIII C and XIII D, added substantive and procedural requirements for assessments which affect the City' s landscaping and lighting maintenance assessments.
The assessment rate of$ 123. 90 per EDU has been in effect since Fiscal Year 1996/ 97 and is not proposed to increase. The District is in compliance with the assessment balloting procedures set forth in Section 4 of Article XIII D and the District was formed by consent of 100% of the landowners.
City of Lathrop
Landscape& Lighting Maintenance District No. 93- 1 2
2. 3 Plans and Specifications for the Improvements
The City operates, services, and maintains Woodfield Park( 5. 49 acres).
The District includes parcels within Tract 2051 and consists of a residential area generally located east of I- 5, west of the Union Pacific Railroad, and north of Lathrop Road. Parcels within this zone receive special benefit from the Woodfield Park improvements. Specific improvements within this zone include planting materials, irrigation systems, drainage systems, natural drainage areas, fencing, restroom facilities, playground equipment, picnic facilities, and hardscape.
City of Lathrop
Landscape& Lighting Maintenance District No. 93- 1 3
3. ESTIMATE OF COSTS
3. 1 Description of Budget items
Personnel Services— Includes employee salaries, salary related costs, and employee benefits including retirement, medical benefits, and workers compensation costs, etc.
Maintenance& Operations— Includes the following:
Advertising/ Legal Notices— Includes the cost of publishing the required legal notices necessary to complete the required procedures for levying the assessments.
Auto& Heavy Equipment Maintenance Parts— Includes replacement parts for City vehicles used for storm drain maintenance.
Auto& Heavy Equipment Maintenance& Repair— Includes maintenance of City vehicles used for storm drain maintenance.
Building Maintenance Materials& Supplies— Includes materials and supplies necessary for maintenance of restrooms, first aid kits, flashlights, fire extinguishers, employee uniforms( e. g. safety boots, jackets, and gloves), and pest control application training.
Contracts— Park Maintenance— Includes professional services necessary for District maintenance, including park maintenance, computer technical support, and alarm service.
Contract Services— Includes professional services necessary for District maintenance, including the Report and administration.
Gas, Diesel, Oil& Lubricants— Includes fuel, oil and lubricants for vehicles, and miscellaneous small equipment used for park maintenance.
Materials& Supplies— Includes materials and supplies necessary for park maintenance ( e. g. sprinkler parts, pipe, sand for playgrounds, replacement plants, and trees).
Miscellaneous Equipment— Includes small equipment( e. g. blowers, roto-tiller, and hedge trimmer) and miscellaneous small tools( e. g. shovels, rakes, and hand tools) necessary for park maintenance.
Miscellaneous Supplies— Includes reference materials and additional administrative costs.
Other Maintenance& Repair— Includes contracted maintenance and repair services such as annual fire extinguisher service and emergency repairs.
Shop Tools— Includes miscellaneous small tools necessary for park maintenance such as shovels, weed eaters, and shop vacuums.
Uniforms/ Protective Clothing— Includes employee uniforms including safery boots, jackets, gloves, etc.
Utility— Gas& Electric— Includes electrical power for sprinkler controllers, pumps, and park lights.
Water— Includes water for irrigation, water fountains, and restrooms.
Training, Membership, Travel & Dues— Includes continuing training for maintenance staff.
City of Lathrop
Landscape& Lighting Maintenance District No. 93- 1 4
Fixed Charges& Special Fees— Includes the charges per parcel to collect the assessments on the County Secured Property Tax Roll.
Capital— Includes principal payment for lease purchase of park vehicles plus miscellaneous equipment purchased over a five year lease.
Indirect Costs— Includes overhead costs of the City related to maintenance, operation, and administration of the District.
3. 2 District Budget
The budget for Fiscal Year 2023/ 24 is as follows.
Personnel Services 9, 903. 00
Maintenance & Operations 79, 750. 00
Capital Costs/ Fixed Charges 1, 997. 00
Subtotal 91, 650. 00
Indirect Costs 16, 260. 00
Total District Costs 107, 910. 00
3. 3 Balance to Levy
Total District Costs— Includes personnel services, maintenance and operations, capital, and indirect costs determined above.
Contribution to( from) Operational Reserves— The Operational Reserves item provides funds to operate the District from the time period of July 1 ( beginning of the Fiscal Year) through December when the County provides the City with the first installment of assessments collected from the property tax bills. This eliminates the need for the City to transfer funds from non- District accounts to pay for District charges during the first half of the fiscal year. Negative amounts shown here are transfers that are used to reduce the Balance to Levy. Using reserve amounts in this way allows the Levy per EDU to remain at prior period rates, despite increases in District costs.
Contribution to( from) Capital Reserves— The Capital Reserve Account item provides funds to maintain reserves for extraordinary maintenance items and unexpected capital expenditures that may occur as a result of natural occurrences or other unforeseen circumstances.
Balance to Levy— This is the total amount to be levied and collected through assessments for the current fiscal year. The Balance to Levy represents the sum of the total direct and administration costs, reserves, contributions, and other revenue sources.
City of Lathrop
Landscape& Lighting Maintenance District No. 93- 1 5
The following table shows the total costs, additional revenues, and the Balance to Levy for Fiscal Year 2023/ 24.
Total District Costs 107, 910. 00
Other Revenue Sources l 20, 800. 00)
Contribution to (from) Operational Reserves 32, 346. 20) Balance to Levy 54,763. 80
1) Includes General Fund contribution.
3. 4 Operational & Maintenance Reserve Information
The following table shows the estimated balance of the Operational and Maintenance Reserves.
Estimated Beginning Balance— July 1, 2023 32, 349. 91
Contribution to (from) Operational and Maintenance Reserves 32,346. 20) Estimated Ending Balance- June 30, 2024 3.71
1 City of Lathrop
Landscape& Lighting Maintenance District No. 93- 1 6
4. METHOD OF APPORTIONMENT
4. 1 Method of Apportionment
Pursuant to the Act, the costs of the District are apportioned by a formula or method which fairly distributes the net amount to be assessed among all assessable parcels in proportion to the estimated special benefit to be received by each such parcel from the maintenance, servicing, and operation of the improvements. The formula used for the Woodfield Park Maintenance Zone reflects the homogenous composition of the parcels, as well as the improvements and services provided to fairly proportion the costs based on the estimated benefits to each parcel. The assessment has been levied in accordance with the assessment methodology adopted and approved by the City Council at the time of District formation.
The basis of benefit for the District was determined to be equal for all EDUs within the Woodfield Park Maintenance Zone.
The method used to calculate the assessments within the Woodfield Park Maintenance Zone is as follows:
Total Balance to Levy/ Total EDU= Levy per EDU
To determine the EDU for single-family residential parcels, the Benefit Unit Factor( BUF) is multiplied by the number of developed residential units on the parcel.
To determine the EDU for vacant( no buildings) residential parcels, the BUF is multiplied by the number of residential units that can be built on the parcel.
To determine the EDU for unimproved residential parcels, the number of potential parcels is calculated per the approved tentative map and the BUF is multiplied by that number of parcels.
All parcels in the District have been developed as single- family residential and there are currently no vacant or unimproved residential parcels.
4. 2 Benefit Unit Factors
The following table shows the Benefit Unit Factors.
Single- Family Residential 1. 0
Vacant Residential Parcels 1. 0
Unimproved Residentia) Parcels 1. 0
City of Lathrop
Landscape& Lighting Maintenance District No. 93- 1 7
4. 3 Assessment Per EDU
The following table shows the total assessment per EDU for the Fiscal Year 2023/ 24 levy.
Balance to Levy 54, 763. 80
Total District EDU 442. 00
Total Assessment Per EDU 123. 90
4. 4 Historical Assessment Information
The following table shows the historical assessment rates for the District for the past ten years.
Fiscal Year 2022/ 23 Assessment Rate Per Unit 123. 90
Fiscal Year 2021/ 22 Assessment Rate Per Unit 123. 90
Fiscal Year 2020/ 21 Assessment Rate Per Unit 123. 90
Fiscal Year 2019/ 20 Assessment Rate Per Unit 123. 90
Fiscal Year 2018/ 19 Assessment Rate Per Unit 123. 90
Fiscal Year 2017/ 18 Assessment Rate Per Unit 123. 90
Fiscal Year 2016/ 17 Assessment Rate Per Unit 123. 90
Fiscal Year 2015/ 16 Assessment Rate Per Unit 123. 90
Fiscal Year 2014/ 15 Assessment Rate Per Unit 123. 90
Fiscal Year 2013/ 14 Assessment Rate Per Unit 123. 90
City of Lathrop
Landscape& Lighting Maintenance District No. 93- 1 8
5. DISTRICT DIAGRAM
Reference is made to the District Diagram on file with the City Clerk. The following page provides the boundaries of the Woodfield Park Maintenance Zone of the District. The lines and dimensions shown on maps of the County Assessor for the current year are incorporated by reference and made part of this Report.
1 City of Lathrop
Landscape& Lighting Maintenance District No. 93- 1 g
II 111/ I1 111 1
f!i/'%'/ /'; O. f, .0 ,, i. ,. i.'',!,,..// j
r...
t
r/` ,/ ,.
e
o
e :, .,.: ., .,,'
r
i'
i' ,i`' .,'t'rj f o'O . : /,` J
f
p
e' i
i;.'i` i
i' : i'
rs f' r,:''
y,/.,,,. , ;
f' • i/
s
A
tf/ A
l 0
s
r' s J
o
r
f
rr/
iw e
r;
t
i
1 I
iiiYi
6. PARCEL LISTING
Assessor' s parcel identification, for each lot or parcel within the District, shall be based on the County Assessor' s secured roll data for the applicable year in which this Report is prepared and is incorporated herein by reference.
A listing of assessor' s parcels assessed within the District for Fiscal Year 2023/ 24, along with the assessment amounts, is on file in the office of the City Clerk and incorporated herein by reference.
Based on County Assessor' s secured roll data, current assessor' s parcels, including corrected and/ or new assessor' s parcels, will be submitted and/ or resubmitted to the County Auditor/ Controller. The annual assessment amount to be levied and collected for the resubmitted parcel( s) shall be determined in accordance with the method of apportionment and assessment rate approved in this Report.
Therefore, if a single assessor' s parcel has a status change in development, other land use change, or subdivides into multiple assessor' s parcels, the assessment amounts applied to each of the new assessor' s 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 amount.
The parcel listing of assessments is provided on the following pages.
City of Lathrop
Landscape& Lighting Maintenance District No. 93- 1 10
City of Lathrop
L& LMD No. 93- 1 ( Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2023/ 24
APN Address Units Levy( 1)
196- 090-010- 000 14539 CEDAR VALLEY DR 1 123. 90
196- 090- 020- 000 14527 CEDAR VAILEY DR 1 123. 90
196- 090-030- 000 14515 CEDAR VALIEY DR 1 123. 90
196-090- 040- 000 14475 CEDAR VALLEY DR 1 123. 90
196-090- 050-000 14463 CEDAR VALLEY DR 1 123. 90
196-090- 060-000 14451 CEDAR VAILEY DR 1 123. 90
196-090-070- 000 14439 CEDAR VALLEY DR 1 123. 90
196- 090- 080-000 14427 CEDAR VALLEY DR 1 123. 90
196-090-090-000 14415 CEDAR VALLEY DR 1 123. 90
196-090- 100- 000 14430 CEDAR VALLEY DR 1 123. 90
196- 090- 110-000 14456 CEDAR VAILEY OR 1 123. 90
196- 090- 120- 000 14468 CEDAR VALLEY DR 1 123. 90
196- 090- 130- 000 14480 CEDAR VALLEY DR 1 123. 90
196-090- 140- 000 14500 CEDAR VALLEV DR 1 123. 90
196- 090- 150- 000 14510 CEDAR VALLEY DR 1 123. 90
196- 090- 160-000 14522 CEDAR VALLEY DR 1 123. 90
196-090- 170- 000 14534 CEDAR VALLEY DR 1 123. 90
196- 090- 180-000 14539 PINE VALLEY DR 1 123. 90
196- 090- 190-000 14527 PINE VALLEY DR 1 123. 90
196- 090- 200- 000 14515 PINE VALLEY DR 1 123. 90
196-090- 210- 000 14501 PINE VALLEY DR 1 123. 90
196-090- 220-000 14483 PINE VALLEY DR 1 123. 90
196-090- 230- 000 14465 PINE VALLEY DR 1 123. 90
196-090-240- 000 14453 PINE VALLEY OR 1 123. 90
196- 090- 250- 000 14443 PINE VAILEY DR 1 123. 90
196-090- 260- 000 14444 PINE VALLEY DR 1 123. 90
196-090- 270-000 14450 PINE VALLEY DR 1 123. 90
196-090- 280- 000 14462 PINE VALLEY DR 1 123. 90
196- 090- 290- 000 14474 PINE VAILEY DR 1 123. 90
196- 090- 300- 000 14508 PINE VALLEY DR 1 123. 90
196- 090- 310-000 14522 PINE VALLEY DR 1 123. 90
196- 090- 320-000 14536 PINE VALLEV DR 1 123. 90
196- 090- 330-000 14548 PINE VALLEY DR 1 123. 90
196- 090- 340-000 770 CHERRY HILLS CT 1 123. 90
196- 090- 350-000 758 CHERRY HILLS CT 1 123. 90
196- 090- 360-000 752 CHERRV HILLS CT 1 123. 90
196- 090- 370- 000 748 CHERRY HILLS CT 1 123. 90
196- 090- 380-000 742 CHERRY HILLS CT 1 123. 90
196- 090- 390-000 739 CHERRY HILLS CT 1 123. 90
196- 090-400-000 745 CHERRY HILLS CT 1 123. 90
196- 090-410- 000 753 CHERRY HILLS CT 1 123. 90
Slight variances may occur due to rounding
1) Where applicable, the levy has been rounded down to an even cent for County tax roll purposes.
Copyright O 2013 by NBS Page 1 of 11 04/ 17/ 2023 10: 21: 54AM City of Lathrop
L& LMD No. 93- 1 ( Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2023/ 24
APN Address Units Levy( 1)
196-090-420-000 767 CHERRY HILLS CT 1 123. 90
196-090-430-000 775 CHERRY HILLS CT 1 123. 90
196- 090- 440- 000 785 CHERRY HILLS CT 1 123. 90
196- 090-450-000 791 CHERRY HILLS CT 1 123. 90
196- 090- 460- 000 801 CHERRY HILLS CT 1 123. 90
196- 090- 470- 000 807 CHERRY HILlS CT 1 123. 90
196- 090- 480-000 811 CHERRY HILLS CT 1 123. 90
196- 090- 490- 000 819 CHERRY HILLS CT 1 123. 90
196- 090-500-000 810 CHERRY HILLS CT 1 123. 90
196- 090- 510- 000 804 CHERRY HILLS CT 1 123. 90
196-090-520-000 796 CHERRY HILLS CT 1 123. 90
196-090-530-000 788 CHERRY HILLS CT 1 123. 90
196-090-540- 000 14663 SILVER CREEK DR 1 123. 90
196- 090- 550- 000 1466151LVER CREEK DR 1 123. 90
196- 090-560-000 14659 SILVER CREEK DR 1 123. 90
196- 090-570- 000 14529 SIIVER CREEK DR 1 123. 90
196- 090-580- 000 14511 SILVER CREEK DR 1 123. 90
196-090-590- 000 816 PRAIRIE DUNES DR 1 123. 90
196- 090-600-000 808 PRAIRIE DUNES DR 1 123. 90
196-090- 610- 000 802 PRAIRIE DUNES DR 1 123. 90
196- 090- 620- 000 794 PRAIRIE DUNES DR 1 123. 90
196-090- 630- 000 788 PRAIRIE DUNES DR 1 123. 90
196-090- 640-000 780 PRAIRIE DUNES DR 1 123. 90
196-090- 650-000 770 PRAIRIE DUNES DR 1 123. 90
196-090- 660-000 764 PRAIRIE DUNES DR 1 123. 90
196- 090- 670-000 756 PRAIRIE DUNES DR 1 123. 90
196- 090- 680- 000 744 PRAIRIE DUNES DR 1 123. 90
196-090- 690-000 736 PRAIRIE DUNES DR 1 123. 90
196- 090- 700- 000 741 PRAIRIE DUNES DR 1 123. 90
196-090- 710-000 749 PRAIRIE DUNES DR 1 123. 90
196- 090- 720-000 755 PRAIRIE DUNES DR 1 123. 90
196- 090- 730- 000 763 PRAIRIE DUNES DR 1 123. 90
196- 090- 740- 000 769 PRAIRIE DUNES DR 1 123. 90
196- 090- 750- 000 781 PRAIRIE DUNES DR 1 123. 90
196-090- 760- 000 789 PRAIRIE DUNES DR 1 123. 90
196- 090- 770- 000 795 PRAIRIE DUNES DR 1 123. 90
196- 090- 780- 000 803 PRAIRIE DUNES DR 1 123. 90
196-090- 790- 000 809 PRAIRIE DUNES DR 1 123. 90
196-090-800- 000 817 PRAIRIE DUNES DR 1 123. 90
196- 090- 810- 000 823 PRAIRIE DUNES DR 1 123. 90
196- 090- 820- 000 827 PRAIRIE DUNES DR 1 123. 90
Slight variances may occur due to rounding
i) Where applicable, the levy has been rounded down to an even cent for County tax roll purposes.
Copyright O 2013 by NBS Page 2 of 11 04/ 17/ 2023 10: 21: 54AM City of Lathrop
L& LMD No. 93- 1 ( Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2023/ 24
APN Address Units Levy( 1)
196- 090- 830- 000 1449651LVER CREEK DR 1 123. 90
196- 090- 840- 000 14500 SILVER CREEK DR 1 123. 90
196-090- 850-000 14512 SILVER CREEK DR 1 123. 90
196- 090- 860-000 14524 SILVER CREEK DR 1 123. 90
196- 090- 870- 000 14536 SILVER CREEK DR 1 123. 90
196- 090- 880- 000 14552 SILVER CREEK DR 1 123. 90
196- 090-890- 000 14640 SILVER CREEK DR 1 123. 90
196- 100-010- 000 800 LONG BARN DR 1 123. 90
196- 100- 020- 000 794 LONG BARN DR 1 123. 90
196- 100- 030- 000 784 LONG BARN DR 1 123. 90
196- 100- 040- 000 774 LONG BARN DR 1 123. 90
196- 100-050- 000 762 LONG BARN DR 1 123. 90
196- 100-060- 000 750 LONG BARN DR 1 123. 90
196- 100-070- 000 14854 CEDAR RIDGE CT 1 123. 90
196- 100-080- 000 14850 CEDAR RIDGE CT 1 123. 90
196- 100- 090- 000 14917 CEDAR RIDGE CT 1 123. 90
196- 100- 100- 000 14905 CEDAR RIOGE CT 1 123. 90
196- 100- 110- 000 14893 CEDAR RIDGE CT 1 123. 90
196- 100- 120-000 14881 CEDAR RIDGE CT 1 123. 90
196- 100- 130-000 14839 CEDAR RIDGE CT 1 123. 90
196- 100- 140-000 14835 CEDAR RIDGE CT 1 123. 90
196- 100- 150-000 688 STONE RIDGE CT 1 123. 90
196- 100- 160- 000 672 STONE RIDGE CT 1 123. 90
196- 100- 170-000 664 STONE RIDGE CT 1 123. 90
196- 100- 180- 000 6585TONERIDGECT 1 123. 90
196- 100- 190-000 6515TONE RIDGE CT 1 123. 90
196- 100- 200- 000 663 STONE RIDGE CT 1 123. 90
196- 100- 210-000 675 STONE RIDGE CT 1 123. 90
196- 100- 220-000 14587 CEDAR VALLEY DR 1 123. 90
196- 100- 230-000 14575 CEDAR VALLEY DR 1 123. 90
196- 100- 240-000 14563 CEDAR VALLEY DR 1 123. 90
196- 100- 250-000 14551 CEDAR VALLEY OR 1 123. 90
196- 100- 260- 000 14546 CEDAR VALLEY DR 1 123. 90
196- 100-270- 000 14558 CEDAR VALLEY DR 1 123. 90
196- 100- 280- 000 14570 CEDAR VALLEY DR 1 123. 90
196- 100- 290- 000 14592 CEDAR VA LEY DR 1 123.90
196- 100- 300- 000 14604 CEDAR VALLEY DR 1 123. 90
196- 100- 310- 000 699 LONG BARN DR 1 123. 90
196- 100- 320- 000 711 LONG BARN DR 1 123. 90
196- 100- 330- 000 723 LONG BARN DR 1 123. 90
196- 100- 340- 000 735 LONG BARN DR 1 123. 90
Slight variances may occur due to rounding
1) Where applicable, the levy has been rounded down to an even cent for County tax roll purposes.
Copyright O 2013 by NBS Page 3 of 11 04/ 17/ 2023 10: 21: 54AM City of Lathrop
L& LMD No. 93- 1 ( Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2023/ 24
APN Address Units Levy( 1)
196- 100- 350-000 747 LONG BARN DR 1 123. 90
196- 100- 360-000 759 LONG BARN DR 1 123. 90
196- 100- 370-000 756 AGUSTA DR 1 123. 90
196- 100- 380- 000 744 AGUSTA DR 1 123. 90
196- 100- 390-000 732 AGUSTA DR 1 123. 90
196- 100- 400-000 720 AGUSTA DR 1 123. 90
196- 100-410-000 14587 PINE VALLEY DR 1 123. 90
196- 100-420-000 14575 PINE VALLEY DR 1 123. 90
196- 100-430-000 14563 PINE VALLEY DR 1 123. 90
196- 100- 440- 000 14551 PINE VALLEY DR 1 123. 90
196- 100-450-000 14568 PINE VALLEY DR 1 123. 90
196- 100-460-000 14590 PINE VAILEY DR 1 123.90
196- 100-470-000 739 AGUSTA DR 1 123. 90
196- 100-480- 000 751 AGUSTA DR 1 123. 90
196- 100-490-000 763 AGUSTA DR 1 123. 90
196- 100- 500- 000 775 AGUSTA DR 1 123. 90
196- 100-510- 000 787 AGUSTA DR 1 123. 90
196- 100-520- 000 811 A6USTA DR 1 123. 90
196- 100- 530- 000 825 AGUSTA DR 1 123. 90
196- 100- 540- 000 835 AGUSTA DR 1 123. 90
196- 100- 550- 000 851 AGUSTA DR 1 123. 90
196- 100-560- 000 887 AGUSTA DR 1 123. 90
196- 100- 570- 000 14675 SILVER CREEK DR 1 123. 90
196- 100- 580- 000 1466851LVER CREEK DR 1 123. 90
196- 100-590- 000 1468051LVER CREEK DR 1 123. 90
196- 100-600- 000 892 AGUSTA DR 1 123. 90
196- 100-610-000 880 AGUSTA DR 1 123. 90
196- 100- 620-000 856 AGUSTA DR 1 123. 90
196- 100- 630- 000 842 AGUSTA DR 1 123. 90
196- 100- 640-000 830 AGUSTA DR 1 123. 90
196- 100- 650-000 818 AGUSTA DR 1 123. 90
196- 100- 660- 000 806 AGUSTA DR 1 123. 90
196- 100- 670-000 794 AGUSTA DR 1 123. 90
196- 100- 680-000 14746 OAKHILLS ST 1 123. 90
196- 100- 690-000 14750 OAKHILLS ST 1 123. 90
196- 100- 700-000 783 LONG BARN DR 1 123. 90
196- 100- 710- 000 795 LONG BARN DR 1 123. 90
196- 100- 720-000 807 LONG BARN DR 1 123. 90
196- 100- 730- 000 819 LONG BARN DR 1 123. 90
196- 100- 740-000 831 IONG BARN DR 1 123. 90
196- 100- 750-000 843 LONG BARN DR 1 123. 90
Slight variances may occur due to rounding
1) Where applicable, the levy has been rounded down to an even cent for County tax roll purposes.
Copyright O 2013 by NBS Page 4 of 11 04/ 17/ 2023 10: 21: 54AM City of lathrop
L& LMD No. 93- 1 ( Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2023/ 24
APN Address Units Levy( 1)
196- 100- 760-000 855 LONG BARN DR 1 123. 90
196- 100- 770-000 867 LONG BARN DR 1 123. 90
196- 100- 780-000 879 LONG BARN OR 1 123. 90
196-520-010-000 14101 JASPER ST 1 123. 90
196-520- 020-000 14091 JASPER ST 1 123. 90
196- 520- 030-000 14081 JASPER ST 1 123. 90
196- 520- 040-000 14071 JASPER ST 1 123. 90
196- 520- 050-000 14061 JASPER ST 1 123. 90
196- 520- 060-000 14051 JASPER ST 1 123. 90
196- 520- 070-000 14050JASPERST 1 123. 90
196- 520-080-000 14060JASPER ST 1 123. 90
196- 520-090-000 140701ASPER ST 1 123. 90
196- 520- 100-000 14080JASPER ST 1 123. 90
196- 520- 110-000 14090 JASPER ST 1 123. 90
196- 520- 120- 000 14094JASPERST 1 123. 90
196- 520- 130-000 14100JASPERST 1 123. 90
196- 520- 140-000 14110JASPERST 1 123. 90
196- 520- 150- 000 14121SOUTHPORTST 1 123. 90
196-520- 160- 000 14111 SOUTHPORT 5T 1 123. 90
196- 520- 170- 000 14101 SOUTHPORT ST 1 123. 90
196- 520- 180- 000 14099 SOUTHPORTST 1 123. 90
196- 520- 190- 000 14095 SOUTHPORT ST 1 123. 90
196-520- 200- 000 14091 SOUTHPORT ST 1 123. 90
196- 520- 210- 000 14081 SOUTHPORT ST 1 123. 90
196-520- 220- 000 14071 SOUTHPORT ST 1 123. 90
196-520- 230-000 1406150UTHPORT ST 1 123. 90
196-520- 240- 000 7415AINTANDREW ST 1 123. 90
196- 520- 250- 000 749 SAINT ANDREW ST 1 123. 90
196- 520- 260- 000 755 SAINTANDREW ST 1 123. 90
196-520- 270-000 763 SAINTANDREW ST 1 123. 90
196- 520- 280- 000 769 SAINTANDREW ST 1 123. 90
196- 520- 290- 000 781 SAINTANDREW ST 1 123. 90
196- 520- 300- 000 789 SAINT ANDREW ST 1 123. 90
196- 520- 310-000 795 SAINT ANDREW ST 1 123. 90
196- 520- 320-000 803 SAINTANDREW ST 1 123. 90
196- 520- 330-000 8005AINTANDREWST 1 123. 90
196- 520- 340-000 7905AINTANDREW ST 1 123. 90
196- 520- 350- 000 780 SAINT ANDREW ST 1 123. 90
196- 520- 360- 000 7705AINTANDREWST 1 123. 90
196- 520-370- 000 764 SAINTANDREW ST 1 123. 90
196- 520-380- 000 756 SAINTANDREW ST 1 123. 90
Slight variances may occur due to rounding
1) Where applicable, the levy has been rounded down to an even cent for County tax roll purposes.
Copyright OO 2013 by NBS Page 5 of 11 04/ 17/ 2023 10: 21: 54AM City of Lathrop
L& LMD No. 93- 1 ( Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2023/ 24
APN Address Units Levy( 1)
196- 520- 390-000 14070 SOUTHPORT ST 1 123. 90
196- 520- 400- 000 14080 SOUTHPORT ST 1 123. 90
196-520-410-000 14090 SOUTHPORT ST 1 123. 90
196- 520-420- 000 14094 SOUTHPORT ST 1 123. 90
196- 520-430- 000 14098 SOUTHPORT ST 1 123. 90
196- 520- 440- 000 14100 SOUTHPORT ST 1 123. 90
196- 520- 450- 000 14120 SOUTHPORT ST 1 123. 90
196-520-460-000 770 QUAKER RIDGE CT 1 123. 90
196- 520- 470- 000 760 QUAKER RIDGE CT 1 123. 90
196-520-480- 000 750 QUAKER RIDGE CT 1 123. 90
196-520-490- 000 740 QUAKER RIDGE CT 1 123. 90
196-520- 510- 000 725 QUAKER RIDGE CT 1 123. 90
196-520- 520-000 735 QUAKER RIDGE CT 1 123. 90
196-520- 530-000 745 QUAKER RIDGE CT 1 123. 90
196-520- 540-000 755 QUAKER RIDGE CT 1 123. 90
196- 520- 550- 000 765 QUAKER RIDGE CT 1 123. 90
196-520-560-000 775 QUAKER RIDGE CT 1 123. 90
196-520- 570-000 730 QUAKER RIDGE CT 1 123. 90
196-530- 010-000 809 SAINTANDREW ST 1 123. 90
196- 530- 020- 000 8175AINTANDREW ST 1 123. 90
196- 530- 030-000 8235AINTANDREWST 1 123. 90
196- 530-040-000 827 SAINT ANDREW ST 1 123. 90
196-530- OSO-000 831 SAINT ANDREW ST 1 123. 90
196- 530- 060-000 835 SAINTANDREW ST 1 123. 90
196- 530-070-000 839 SAINTANDREW ST 1 123. 90
196- 530- 080- 000 909PINECRESTCT 1 123. 90
196-530- 090- 000 917 PINECREST CT 1 123. 90
196- 530- 100-000 927 PINECREST CT 1 123. 90
196- 530- 110- 000 931 PINECREST CT 1 123. 90
196- 530- 120-000 935 PINECREST CT 1 123. 90
196- 530- 130-000 934PINECRESTCT 1 123. 90
196- 530- 140-000 930 PINECREST CT 1 123. 90
196- 530-150-000 926 PINECREST CT 1 123. 90
196- 530-160-000 922 PINECREST CT 1 123. 90
196- 530- 170- 000 916 PINECREST CT 1 123. 90
196- 530- 180- 000 908 PINECREST CT 1 123. 90
196-530-190- 000 14076 PINECREST ST 1 123. 90
196- 530- 200- 000 14080 PINECREST ST 1 123. 90
196-530- 210- 000 14090 PINECREST ST 1 123. 90
196- 530- 220- 000 14094 PINECREST ST 1 123. 90
196-530- 230- 000 14100 PINECREST ST 1 123. 90
Slight variances may occur due to rounding
1) Where applicable, the levy has been rounded down to an even cent for County tax roll purposes.
Copyright O 2013 by NBS Page 6 of 11 04/ 17/ 2023 10: 21: 54AM City of Lathrop
L& LMD No. 93- 1 ( Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2023/ 24
APN Address Units Levy( 1)
196- 530- 240-000 14121 CHANTILLY CT 1 123. 90
196-530- 250- 000 14111 CHANTILLY CT 1 123. 90
196-530- 260- 000 14101 CHANTILLY CT 1 123. 90
196-530- 270-000 14095 CHANTILLY CT 1 123. 90
196-530- 280-000 14091 CHANTILLY CT 1 123. 90
196-530- 290-000 14081 CHANTILLY CT 1 123. 90
196-530- 300-000 14071 CHANTILLY CT 1 123. 90
196- 530- 310-000 14072 CHANTILLY CT 1 123. 90
196- 530- 320-000 14080 CHANTILLY CT 1 123. 90
196- 530- 330-000 14090 CHANTILLV CT 1 123. 90
196- 530- 340-000 14100 CHANTILLY CT 1 123. 90
196- 530- 350- 000 14106 CHANTILLY CT 1 123. 90
196- 530- 360-000 14110 CHANTILLY CT 1 123. 90
196- 530- 370- 000 14114 CHANTILLY CT 1 123. 90
196- 530- 380-000 14120 CHANTILIV CT 1 123. 90
196-530- 390-000 14124 CHANTILLY CT 1 123. 90
196- 530- 400-000 14101 PINECREST ST 1 123. 90
196- 530- 410-000 14095 PINECREST ST 1 123. 90
196- 530- 420-000 14091 P I N ECR EST ST 1 123. 90
196- 530-430-000 14081 PINECREST ST 1 123.90
196-530-440-000 14071 PINECREST ST 1 123. 90
196- 530-450-000 14061 PINECREST ST 1 123. 90
196- 530-460-000 830 SAINT ANDREW ST 1 123.90
196- 530- 470- 000 826 SAINTANOREW ST 1 123. 90
196- 530-480- 000 8225AINTANDREWST 1 123. 90
196-530-490-000 8165AINTANDREWST 1 123. 90
196-530-500-000 8085AINTANDREWST 1 123. 90
196-530- 510- 000 785 QUAKER RIDGE CT 1 123. 90
196- 530- 520- 000 791 QUAKER RIDGE CT 1 123. 90
196-530- 530- 000 801 QUAKER RIDGE CT 1 123. 90
196-530- 540- 000 807 qUAKER RIDGE CT 1 123. 90
196- 530- 550- 000 811 QUAKER RIDGE CT 1 123. 90
196-530- 560-000 810 QUAKER RIDGE CT 1 123. 90
196-530- 570-000 800 QUAKER RIDGE CT 1 123. 90
196- 530-580-000 790 QUAKER RIDGE CT 1 123. 90
196-530- 590- 000 786 QUAKER RIDGE CT 1 123. 90
196- 530- 600- 000 780 QUAKER RIDGE CT 1 123. 90
196- 540- 010- 000 14401 CEOAR VALLEY DR 1 123. 90
196- 540- 020- 000 14325 CEDAR VALLEY DR 1 123. 90
196- 540- 030- 000 14315 JASPER ST 1 123. 90
196- 540- 040- 000 14235JASPERST 1 123. 90
Slight varia ces may occur due to rounding
1) Where applicable, the levy has been rounded down to an even cent for County tax roll purposes.
Copyright O 2013 by NBS Page 7 of il 04/ 17/ 2023 10: 21: 54AM City of Lathrop
L& LMD No. 93- 1 ( Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2023/24
APN Address Units Levy( 1)
196- 540-050-000 14225JASPER ST 1 123. 90
196- 540-060-000 14215 JASPER ST 1 123. 90
196- 540- 070- 000 14201JASPERST 1 123. 90
196- 540-080- 000 14125 JASPER ST 1 123. 90
196-540-090- 000 14115JASPER ST 1 123. 90
196- 540- 100- 000 14120JASPER ST 1 123. 90
196-540- 110- 000 14200JASPER ST 1 123. 90
196-540- 120-000 14220JASPER ST 1 123. 90
196-540- 130-000 14230JASPER ST 1 123. 90
196-540- 140-000 14300JASPER ST 1 123. 90
196-540- 150- 000 14135 SOUTHPORTST 1 123. 90
196-540- 160- 000 14130 SOUTHPORTST 1 123. 90
196-540- 180- 000 759 SUGAR PINE DR 1 123. 90
196-540- 190- 000 775 SUGAR PINE DR 1 123. 90
196-540- 200- 000 787 SUGAR PINE DR 1 123. 90
196- 540- 210- 000 793 SUGAR PINE DR 1 123. 90
196-540- 220- 000 795 SUGAR PINE DR 1 123. 90
196- 540- 230- 000 801 SUGAR PINE DR 1 123. 90
196-540- 240-000 807 SUGAR PINE OR 1 123. 90
196-540- 250- 000 813 SUGAR PINE DR 1 123. 90
196- 540- 260- 000 8175UGAR PINE DR 1 123. 90
196-540- 270-000 819 SUGAR PINE DR 1 123. 90
196- 540- 280- 000 825 SUGAR PINE DR 1 123. 90
196-540- 290- 000 831 SUGAR PINE DR 1 123. 90
196-540- 300-000 14120 PI N ECR EST ST 1 123. 90
196- 540- 310-000 14130 PINECREST ST 1 123. 90
196- 540- 320- 000 14131 CHANTILLV CT 1 123. 90
196- 540- 330-000 812 SUGAR PINE DR 1 123. 90
196- 540- 340- 000 806 SUGAR PINE DR 1 123. 90
196- 540- 350-000 800 SUGAR PINE DR 1 123. 90
196- 540- 360-000 794 SUGAR PINE DR 1 123. 90
196- 540- 370- 000 786 SUGAR PINE DR 1 123. 90
196- 540- 380-000 774 SUGAR PINE DR 1 123. 90
196- 540- 390- 000 762 SUGAR PINE DR 1 123. 90
196- 540-400- 000 750 SUGAR PINE DR 1 123. 90
196- 540-410-000 742 SUGAR PINE DR 1 123. 90
196-540-420- 000 14230 CEDAR VALLEY OR 1 123. 90
196- 540- 430- 000 14240 CEDAR VALLEY DR 1 123. 90
196-540-440- 000 14300 CEDAR VALLEY DR 1 123. 90
196-540- 450- 000 14310 CEDAR VALLEY DR 1 123. 90
196-540-460-000 14320 CEDAR VALLEY DR 1 123. 90
Slight variances may occur due to rounding
1) Where applicable, the levy has been rounded down to an even cent for County tax roll purposes.
Copyright OO 2013 by NBS Page 8 of 11 04/ 17/ 2023 10: 21: 54AM City of Lathrop
L& LMD No. 93- 1 ( Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2023/ 24
APN Address Units Levy( 1)
196-540-470-000 14330 CEDAR VAILEY DR 1 123. 90
196- 540-480-000 14400 CEDAR VALLEY DR 1 123. 90
196- 540-490-000 14420 CEDAR VALIEY DR 1 123. 90
196- 540-500- 000 747 SUGAR PINE DR 1 123. 90
196- 550-010- 000 14134 CHANTILLY CT 1 123. 90
196- 550-020- 000 14211 PINEWOOD DR 1 123. 90
196- 550-030- 000 14221 PINEWOOD DR 1 123. 90
196- 550- 040- 000 14301 PINEWOOD DR 1 123. 90
196-550-050-000 14311 PINEWOOD DR 1 123. 90
196-550-060-000 14321 PINEWOOD DR 1 123. 90
196-550-070- 000 14401 PINEW000 DR 1 123. 90
196- 550- 080- 000 14411 PINEWOOD DR 1 123. 90
196- 550- 090- 000 14421 PINEWOOD DR 1 123. 90
196- 550- 100- 000 14501 PINEWOOD DR 1 123. 90
196-550- 110- 000 14513 PINEWOOD DR 1 123. 90
196- 550- 120- 000 14525 PINEWOOD DR 1 123. 90
196-550- 130-000 14537 PINEWOOD DR 1 123. 90
196-550- 140- 000 14536 PINEWOOD DR 1 123. 90
196-550- 150- 000 14524 PINEWOOD DR 1 123. 90
196-550- 160- 000 14512 PINEWOOD DR 1 123. 90
196-550- 170-000 14500 PINEWOOD DR 1 123. 90
196- 550- 180-000 14420 PINEWOOD OR 1 123. 90
196- 550- 190- 000 14410 PINEWOOD DR 1 123. 90
196- 550- 200- 000 14400 PINEWOOD DR 1 123. 90
196-550- 210-000 14320 PINEWOOD DR 1 123. 90
196- 550- 220-000 14300 PfNEW00D DR 1 123. 90
196- 550- 230- 000 14220 PINEWOOD DR 1 123. 90
196- 550- 240- 000 14210 PINEWOOD OR 1 123. 90
196- 550- 250- 000 14200 PINEWOOD DR 1 123. 90
196-550- 260-000 14130 PINEWOOD DR 1 123. 90
196- 550- 270- 000 14120 PINEWOOD DR 1 123. 90
196- 550- 280- 000 14110 PINEWOOD DR 1 123. 90
196- 550- 290-000 8305UGAR PINE DR 1 123. 90
196- 550-300-000 824 SUGAR PINE DR 1 123. 90
196- 550-310- 000 818 SUGAR PINE DR 1 123. 90
196- 560- 010- 000 963 LONG BARN DR 1 123.90
196-560-020-000 951 LONG BARN DR 1 123. 90
196- 560- 030- 000 939 LONG BARN DR 1 123. 90
196-560- 040- 000 927 LONG BARN DR 1 123. 90
196-560- 050- 000 915 LONG BARN DR 1 123. 90
196- 560- 060-000 903 LONG BARN DR 1 123. 90
Slight variances may occur due to rounding
1) Where applicable, the levy has been rounded down to an even cent for County tax roll purposes.
Copyright OO 2013 by NBS Page 9 of 11 04/ 17/ 2023 10: 21: 54AM City of Lathrop
L& LMD No. 93- 1 ( Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2023/ 24
APN Address Units Levy( 1)
196-560- 070-000 891 IONG BARN DR 1 123. 90
196- 560- 080- 000 900 LONG BARN DR 1 123. 90
196- 560-090-000 912 LONG BARN DR 1 123. 90
196- 560- 100-000 14823 HARBOR CT 1 123. 90
196- 560- 110-000 14825 HARBOR CT 1 123. 90
196- 560- 120-000 14836 HARBOR CT 1 123. 90
196- 560- 130-000 14824 HARBOR CT 1 123. 90
196- 560- 140-000 924 LONG BARN DR 1 123. 90
196- 560- 150-000 936 IONG BARN DR 1 123. 90
196- 560- 160-000 948 IONG BARN DR 1 123. 90
196- 560- 170- 000 960 LONG BARN OR 1 123. 90
196- 560-180-000 972 LONG BARN DR 1 123. 90
196- 560- 190- 000 984 LONG BARN DR 1 123. 90
196- 570- 010- 000 815 CLIFFORD DR 1 123. 90
196- 570- 020- 000 809 CLIFFORD DR 1 123. 90
196- 570- 030- 000 803 CLIFFORD DR 1 123. 90
196- 570- 040- 000 799 CLIFFORD DR 1 123. 90
196- 570- 050- 000 797 CLIFFORD DR 1 123. 90
196- 570-060-000 789 CLIFFORD DR 1 123. 90
196- 570- 070- 000 783 CIIFFORD DR 1 123. 90
196- 570- 080- 000 777 CLIFFORD DR 1 123. 90
196-570- 090- 000 773 CLIFFORD DR 1 123. 90
196- 570- 100- 000 767 CLIFFORD DR 1 123. 90
196- 570- 110-000 14429 PINE VALLEY DR 1 123. 90
196-570- 120-000 14431 PINE VALLEY DR 1 123. 90
196- 570- 130-000 14435 PINE VALLEY DR 1 123. 90
196- 570- 140- 000 14439 PINE VALLEY DR 1 123. 90
196- 570- 150-000 14440 PINE VALLEY DR 1 123. 90
196- 570- 160- 000 14432 PINE VALLEY DR 1 123. 90
196- 570- 170-000 14430 PINE VALLEY DR 1 123. 90
196- 570- 180- 000 770 CLIFFORO DR 1 123. 90
196- 570- 190-000 780 CIIFFORD DR 1 123. 90
196- 570- 200- 000 786 CLIFFORD DR 1 123. 90
196- 570- 210-000 794 CLIFFORD OR 1 123. 90
196- 570- 220- 000 800 CLIFFORD DR 1 123. 90
196- 570- 230- 000 806 CLIFFORD DR 1 123. 90
196- 570- 240- 000 812 CLIFFORD DR 1 123. 90
196-570- 250- 000 818 CLIFFORD DR 1 123. 90
196- 570- 270- 000 824 CLIFFORD DR 1 123. 90
196- 570- 280- 000 830 CLIFFORD DR 1 123. 90
196- 570- 290- 000 14463 SILVER CREEK DR 1 123. 90
Slight variances may occur due to rounding
1) Where applicable, the levy has been rounded down to an even cent for County tax roll purposes.
Copyright O 2013 by NBS Page 10 of 11 04/ 17/ 2023 10: 21: 54AM City of Lathrop
L& LMD No. 93- 1 ( Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2023/ 24
APN Address Units Levy( 1)
196- 570-300- 000 14475 SILVER CREEK DR 1 123. 90
196- 570-310- 000 14487 SILVER CREEK DR 1 123. 90
196-570- 320- 000 14493 SILVER CREEK DR 1 123. 90
196-570-330-000 14490 SILVER CREEK DR 1 123. 90
196-570-340- 000 14484 SILVER CREEK DR 1 123. 90
196-570-350- 000 14478 SILVER CREEK DR 1 123. 90
196- 570- 360- 000 14472 SILVER CREEK OR 1 123. 90
196-570- 370- 000 14466 SILVER CREEK DR 1 123. 90
196- 570- 380- 000 14460 SILVER CREEK DR 1 123. 90
196-570- 390- 000 833 CLIFFORD DR 1 123. 90
196- 570- 400-000 827 CLIFFORD DR 1 123. 90
196-570- 410- 000 821 CLIFFORD DR 1 123. 90
196-570- 420-000 803 KIIARNEY CT 1 123. 90
196-570-430-000 809 KILARNEY CT 1 123. 90
196- 570- 440-000 813 KILARNEY CT 1 123. 90
196- 570- 450-000 821 KILARNEY CT 1 123. 90
196-570- 460- 000 827 KILARNEY CT 1 123. 90
196- 570-470-000 830 KILARNEY CT 1 123. 90
196-570- 480-000 824 KILARNEY CT 1 123. 90
196- 570- 490-000 816 KILARNEY CT 1 123. 90
196- 570- 500-000 808 KILARNEY CT 1 123. 90
196- 570-510-000 800 KILARNEY CT 1 123. 90
196- 570-520-000 784 KIIARNEY CT 1 123. 90
196- 570-530-000 776 KILARNEY CT 1 123. 90
196- 570- 540-000 768 KILARNEY CT 1 123. 90
196- 570-550- 000 760 KILARNEY CT 1 123. 90
196- 570-560- 000 752 KILARNEY CT 1 123. 90
196-570-570-000 744 KILARNEY CT 1 123. 90
196- 570-580- 000 741 KILARNEY CT 1 123. 90
196-570- 590- 000 749 KILARNEY CT 1 123. 90
196-570- 600- 000 757 KILARNEY CT 1 123. 90
196- 570- 610-000 765 KILARNEY CT 1 123. 90
442 Accounts aax sa,763.80
442 Total Accounts
aaz sa,763. 80
Slight variances may occur due to rounding
1) Where app icable, the levy has been rounded down to an even cent for County tax roll purposes.
Copyright OO 2013 by NBS Page 11 of 11 04/ 17/ 2023 10: 21: 54AM I
Il 1 1l1II1l1 1
f!!,!/'!'%';,;/,,!.,', i'., i
r I
f
r // ,..
a
d ..= ''` e' :/f . , ,; - .',
i' %
r i/ O , . /, E
i ,i,
r
r :.
j r ` f> s/ r ~!'
i
a i >.. 5.`+p- i/ J ./ s i. r
j
r r'/ ///'/`/
f.
o,
l.. 1 IAI) J1
A
i
i` .
i,'f.
i
f%
w e
I
I
l
iE i • t ' • .