3270099v2/ARM-updated 5/12/2023
APPROVED AS TO FORM AND LEGALITY________________________OAKLAND CITY COUNCILRESOLUTION NO. _______________ C.M.S.RESOLUTION CONFIRMING THE CITY OF OAKLAND LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT (LLAD) FISCAL YEAR (FY) 2023-24OF ASSESSMENTS WHEREAS,pursuant to the California Streets and Highways code Sections 22500 et seq h the City Clerk and presented before Council, on May 2, 2023 and May 16, 2023, reports for the continuation of the Landscape and Lighting Assessment District in order to raise funds for the installation, maintenance and servicing of public landscaping and lighting; and WHEREAS,on May 2, 2023, pursuant to Resolution No. 89701 C.M.S., the City Council initiated the Fiscal Year 2022-23 assessment process for the Landscaping and Lighting Assessment May 16, 2023, declared the intention to levy and collect the annual District assessment; and WHEREAS,pursuant to the Act, the City took a series of actions preliminary to ordering the establishment of the District and did establish such District on June 23, 1989; and WHEREAS, pursuant to the Act, the City has renewed the District each subsequent year; and WHEREAS, the voters of the City of Oakland previously approved the continuation of the District, in accordance with Article XIIID, Section 5, of the California Constitution (Proposition 218); and WHEREAS, the District Engineer has filed an Engconfirming the applicability of the existing assessment rates for Fiscal Year 2023-24; and WHEREAS, Tuesday, June 6, 2023, at the hour of 4 p.m. was fixed and properly noticed as the day and hour for the City Council to hear and pass on said reports, together with any objections or protests which may be raised by any of the property owners liable to be assessed for the costs of certain public maintenance and improvements equitably only among those citizens and businesses benefiting from such city programs; and
3270099v2/ARM Updated 5/12/23 2
WHEREASArticle XIII of the California Constitution and state law; and WHEREASides for services of particular benefit to the properties located within the District (as more specifically identified in WHEREAS-District funds to pay for a low-income rebate; and WHEREASfrom non-properties; now, therefore be it RESOLVED: That the City Council finds that the City Clerk or the City Administrator gave notice of these proceedings as required by state law, and gave all other notices and took all other actions required by law with regard thereto; and be it FURTHER RESOLVED: That a Public Hearing was held on June 6, 2023 to hear all public comments and protests, and thereafter to take final action as to the annual assessment for the District; and be it FURTHER RESOLVED: That at the Public Hearing the testimony of all interested persons for or against the furnishing of the specified types of improvements or activities and the imposition of the annual assessment for the District was heard; and be it FURTHER RESOLVED: That all protests, both written and oral, are hereby overruled and denied, and the City Council finds that there is not a majority protest within the meaning of the law; and be it FURTHER RESOLVED: That the City Council finds, determines and declares that the District and each parcel therein is benefited by the improvements, maintenance, and activities funded by the assessment to be levied, including all expenses incurred incidentally thereto, upon the lots and parcels of real property in proportion to the estimated benefits to be received as FURTHER RESOLVEDassessment district boundary description, assessment roll and map is accepted and approved, and ns for the assessments and the types of improvements, activities and services proposed to be funded and provided by the levy of assessments on property in the District and the time period for which the proposed assessments are to be made are those specifie FURTHER RESOLVED: That the report which the District Engineer filed with the City Clerk for the continuation of the Landscape and Lighting Assessment District for the FY 2023-24, and the diagram and assessment as seit, including each exhibit incorporated by reference in the report and the levying of each individual assessment as stated in the Assessment Roll described therein, as modified to reflect no increases in the assessment, is hereby accepted and confirmed; and be it 3270099v2/ARM Updated 5/12/23 3
FURTHER RESOLVED: That upon approval of the Landscape and Lighting Assessments, the City Administrator shall present an itemized report to the Alameda County Auditor-Controller Agency, State of California, to be placed on the Fiscal Year 2023-24 County Tax Roll and take whatever other action necessary to collect the assessments.
IN COUNCIL, OAKLAND, CALIFORNIA, PASSED BY THE FOLLOWING VOTE: AYES - FIFE, GALLO, JENKINS, KALB, KAPLAN, RAMACHANDRAN, REID, AND PRESIDENT FORTUNATO BAS NOES ABSENT ABSTENTION ATTEST: ASHA REED City Clerk and Clerk of the Council of the City of Oakland, California
Landscaping &
LighƟng Assessment District
Fiscal Year 2023‐24
Final Engineer’s Report
June 6, 2023
CITY OF OAKLAND LANDSCAPING AND LIGHTING
ASSESSMENT DISTRICT FY 2023-24 TABLE OF CONTENTS
i
Page No.
Agency Directory ....................................................................................................... ii
Certificates ............................................................................................................... iii
Section I - Introduction .............................................................................................. 1
Section II - Engineer’s Report ................................................................................... 2
Part A - Plans and Specifications .............................................................................. 4 Table 1: Benefit Zone 1 ................................................................................... 5 Table 2: Benefit Zone 2 ................................................................................... 6 Table 3: Benefit Zone 3 ................................................................................... 6
Part B - Estimate of Cost ........................................................................................... 8 Table 4: FY 2023-24 Estima te of Revenues & Costs ...................................... 8 Table 5: Assessment Revenue by Improvement Type & Benefit Zone ........... 9
Part C - Assessment District Diagram ..................................................................... 10
Part D - Method of Apportionment of Assessment .................................................. 13 Table 6: Multi-Family Re sidential EDU Calculations ..................................... 16 Table 7: Area & Frontage EDUs by Land Use Category ............................... 17 Table 8: Summary of EDUs by Benefit Zone and Land Use ......................... 19 Table 9: Summary of Asse ssment Rates by Zone and Land Use ................. 19 Table 10: Summary of Assessment Revenues by Zone & Land Use ............ 20
Part E - Property Owner List & Assessment Roll .................................................... 21
APPENDIX
Appendix A – Assessment Roll
CITY OF OAKLAND LANDSCAPING AND LIGHTING
ASSESSMENT DISTRICT FY 2023-24 AGENCY DIRECTORY
ii
CITY OF OAKLAND
CITY COUNCIL MEMBERS AND CITY STAFF
FISCAL YEAR 2023-24
MAYOR
Sheng Thao
CITY COUNCIL MEMBERS
Dan Kalb, District 1 Nikki Fortunato-Bas, District 2 Council Member Council President + Council Member
Carroll Fife, District 3 J anani Ramachandran, District 4 Council Member Council Member
Noel Gallo, District 5 Kevin Jenkins, District 6
Council Member Council Member
Treva Reid, District 7 Rebecca Kaplan, At Large
Council Member Council Member
CITY STAFF MEMBERS
G. Harold Duffey and Steven Falk
Interim City Administrators
Barbara Parker Asha Reed
City Attorney City Clerk
G. Harold Duffey Erin Roseman
Director of Public Works Director of Finance
ASSESSMENT ENGINEER
Francisco & Associates
CITY OF OAKLAND LANDSCAPING AND LIGHTING
ASSESSMENT DISTRICT FY 2023-24 CERTIFICATES
iii
CITY OF OAKLAND
LANDSCAPING AND LIGHTING
ASSESSMENT DISTRICT
FISCAL YEAR 2023-24
The undersigned respectfully submits the enclosed Engineer's Report as directed by the City of Oakland.
Dated: April 18, 2023 By____________________________________ Eduardo R. Espinoza, P.E.
RCE No. 83709
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment Roll and the Assessment Diagram thereto attached, was filed with me on the day of , 2023.
Asha Reed, City Clerk
City of Oakland
Alameda County, California
By
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment Roll and the Assessment Diagram thereto attached was directed and adopted by the City Council of the City of Oakland, Alameda County, California, on the day of , 2023.
Asha Reed, City Clerk
City of Oakland
Alameda County, California
By
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION I
ASSESSMENT DISTRICT FY 2023-24 INTRODUCTION
1 SECTION I
INTRODUCTION
ENGINEER'S REPORT
CITY OF OAKLAND
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT
FISCAL YEAR 2023-24
Background Information
The Landscaping and Lighting Asse ssment District (the “District”) was originally formed on June 23, 1989 and subsequently approved by th e registered voters of the City of Oakland (the “City”) in 1994. This District utilizes direct benefit assessments as a funding source for the operation and maintenance of landscaping, park and recreation facilities, and street lighting within the City of Oakland.
An engineering analysis was performed in 1989 to ensure the costs for funding the operation, maintenance, and servicing of improvements were apportioned to each parcel within the City based upon t he special benefits they receiv ed from the improvements.
Payment of the assessment for each parcel is made in the same manner and at the same time as payments are made for property taxes. All funds collected through the assessment are placed in a special fund and are only used for the purposes stated within this Engineer’s Report.
As required by the Landscaping and Lighting Act of 1972, the Engineer's Report includes:
(1) a description of the improvements to be operated, maintained, and serviced by the District, (2) a cost estimate for the District, and (3) a listing of the proposed Fiscal Year 2023-24 assessments to be levied upon each assessable lot or parcel within the District.
The City of Oakland will hold a Public Hear ing on June 6, 2023, regar ding the District which will provide an opportunity for any interested person to be heard. At the conclusion of the Public Hearing, the City Council may adopt a resolution confirming the assessment rates as originally proposed or as modified.
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 ENGINEER'S REPORT
2 SECTION II
ENGINEER’S REPORT PREPARED PURSUANT TO THE PROVISIONS OF THE LANDSCAPING AND LIGHTING ACT OF 1972
SECTION 22500 THROUGH 22679
OF THE CALIFORNIA STREETS AND HIGHWAY CODE
CITY OF OAKLAND
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT
FISCAL YEAR 2023-24
Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 of Division 15 of the Streets and Highways Code of the State of California), the Act, and in accordance with Resolution of Initiation, adopted on May 2, 2023 by the City Council of the City of Oakland in the State of California, and in connection with the proceedings for:
CITY OF OAKLAND
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT
Hereinafter referred to as the “Assessment District” or “District”, I, Eduardo R. Espinoza, P.E., the authorized represent ative of Francisco & Associates, and the duly appointed Engineer of Work, submit herewith the “Report” consisting of five (5) parts as follows:
PART A: PLANS AND SPECIFICATIONS
This part describes the improvements to be operated, maintained, and serviced within the District. For a more detail ed description of the improvement s, refer to the listing of improvements on file in the Oakland Public Works Department, which are incorporated herein by reference.
PART B: ESTIMATE OF COST
This part contains an estimate of the cost of the proposed im provements that are supported by assessment revenues for Fiscal Year 2023-24, includi ng incidental costs and expenses. For a more detailed cost estima te of the improvements, refer to the cost estimate on file in the Oakland Public Wo rks Department, which are incorporated herein by reference.
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 ENGINEER'S REPORT
3 PART C: ASSESSMENT DISTRICT DIAGRAM
This part incorporates a Diagram of the Assessment District showing the exterior boundaries of the District, the bo undaries of any zones within the District, and the lines and dimensions of each lot or parcel of land within the District, are incorporated herein and on file in the Office of t he Oakland City Clerk. The lines and dimensions of each lot or parcel within the Assessment District are those lines and dimensions shown on the maps of the Assessor of the County of Alameda for the fiscal year when this Report was prepared.
PART D: METHOD OF APPORTIONMENT OF ASSESSMENT
This part describes the method of apportionm ent of assessments which was developed when the District was formed in 1989. The method of apportionment is based upon parcel classification of land, and location within the District, in proportion to the estimated benefit to be received.
PART E: PROPERTY OWNER LIST & ASSESSMENT ROLL
This part contains a list of the Assessor Parcel numbers of Alameda County, and the net amount to be assessed upon the benefited lands within the District for Fiscal Year 2023-
24. The Assessment Roll is filed in the Office of the Oakland City Clerk and is incorporated in this Report by reference. The list is keyed to the records of the Alameda County Assessor, which are incorporated herein by reference.
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART A
4 PART A
PLANS AND SPECIFICATIONS
The facilities and improvements that hav e been constructed and those that may be subsequently constructed within the Distric t, which will be maintained and serviced, consist of street lighting; landscaping; public park and recreation facilities; and appurtenant facilities including, but not limi ted to, personnel, electrical energy, utilities such as water, materials, contractual services, and other items necessary for the facilities.
Street Lighting:
The street lighting system includes all st reetlights within the public right-of-way, easements, and other exterior lighting which is not part of a building system. Streetlights and appurtenant facilities include , but are not limited to poles, fixtures, bulbs, conduits, equipment including guys, anchors, posts, p edestals, and metering devices as required to provide safe lighting within the boundaries of the District. The locations of street lighting improvements are shown on a Street Light Base M ap kept on file at the City’s Electrical Engineering Section. There are more than 38,000 streetlights on residential, arterial, and collector streets, plus several hundred ot her public lights along pathways and outside buildings. Undergrounding projects, in accordance with PG&E programs, when warranted, are also included in the District improvements.
As streetlights are install ed and upgraded to LED (Light Emi tting Diode), the District’s operating and maintenance costs are impacted. Cost estimates prepared by the Oakland Department of Transportation consider the projected reduction in energy and maintenance costs, and the increase to the debt service payment for the LED Lighting Conversion Lease for the replacement of the 31,000 high pressure sodium streetlights to LED.
Annually, the costs to operate and maintain the streetlight system exceeds the LLAD assessment revenue available. To address t he deficit, the City reallocated costs commencing with the Fiscal Year 2022-23 budget process to align LLAD-eligible costs to the revenue source paying the streetlight cost s. As an example, some streetlight costs are paid from non-assessment revenues like Ga s Tax Funds, to maintain service levels and fund the annual LLAD shortfall associated with streetlights and utility costs.
Landscaping, Public Park and Recreational Facilities:
The public park and recreational facilities , and landscape improvements, which are located within the incorporated limits of the City of Oakland, will be operated, maintained, and serviced by the District. Public park and recreational facilities include, but are not limited to: landscaping; irrigat ion systems; hardscapes; plazas ; trees; sidewalks; trails; fixtures; appurtenant facilities i.e. lights, to t lots, play courts, public restrooms, sports fields, sports courts, parkways, etc.; desi gnated easements; and build ings or structures used for the support of park and recreational programs such as, but not limited to, recreation centers, swimming pools, picnic facilities, water-based recreation facilities, and nature oriented facilities.
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART A
5 The landscaping maintained by the City on public lands located within the incorporated limits of Oakland which are operated, mainta ined, and serviced by the District include more than 140 parks and public grounds, 38 Park and Recreation facilities, 44 field restrooms, and recreational impr ovements in Oakland such as ball fields. The District includes approximately 2,500 acres of street, park, and pl aza landscaping featuring scenic Joaquin Miller Park , Lake Merritt, Mandela Parkway and Union Point Park. The District also supports activities outside t he Oakland Public Works Department such as community gardens, and other recreation related buildings and infrastructure.
Tables 1, 2, and 3 on the following pages, present a partial list of the District's landscaping, park, and recreati onal facilities by each Benefit Zone. This list is not exclusive and many small facilities (e.g., landscaped medians and islands) are not included. The benefit zones are those d epicted on the Assessment Diagram for Residential and Nonresidential Zones.
Name of Park/Facility Address Name of Park/Facilit y Address 14th Street Pocket Park 14th Street / Wood Str eet Jack London Aquatic Center 115 Embarcadero West 25th Street Mini-Park 2425 Martin L. King Jr. Way John Marshall 3400 Malcolm Avenue 88th Avenue Mini-Park 1722 88th Avenue Josie de la Cruz / Sanborn Park 1637 Fruitvale Avenue Allendale Park / Recreation Center 3711 Suter Street King Estates Playground 8251 Fontaine Street Arroyo Viejo Park / Recreation Center 7701 Krause Avenue Knowland Park/Zoo 9777 Golf Links Road Arroyo Viejo Tennis Courts 7921 Olive Street Lazear Playground 824 - 29th Avenue Athol Plaza and Tennis Courts Foothill Boulevard / Lakeshore Ave Lion Creek Park 6819 Lion Way Beaumont Park Beaumont Avenue / East 28th Street Lions Pool 3860 Hanly Road Bella Vista Park 1025 East 28th Street Live Oak Pool 1055 MacArthur Boulevard Bertha Port Tot Lot 1756 Goss Street Lowell Park / Playground 1180 - 14th Street Brookdale Park / Recreation Center 2535 High Street Mandela Parkway 8th St. to 32nd St.
Brookdale Tennis Courts 2535 High Street Manzanita Park / Recreation Center 2701 - 22nd Avenue Brookfield Playground / Tennis Courts 525 Jones Avenue Marston Campbell Park 1704 West Street Brooklyn Plaza 14th Avenue / Foothill Boulevard Maxwell House Park and Playground 4618 Allendale Avenue Burckhalter Park 4062 Edwards Avenue McClymonds Mini-Park 2528 Linden Street Burckhalter Playground / Tennis Courts 4062 Edwards Avenue Morcom Rose Garden / Buildings 700 Jean Street Carmen Flores Recreation Center 1637 Fruitvale Avenue Morgan Plaza 2601 Highland Drive Cesar Chavez Park 3705 Foothill Boulevard Nicol Park 3042 Nicol Avenue Central Reservoir Park/Playground 2506 East 29th Street Oak Glen Park 3390 Richmond Boulevard Cleveland Cascade 395 Merritt Avenue Oak Park 3239 Kempton Avenue Clinton Square Park 1230 6th Street Oakport Field 5885 Oakport Street Columbian Gardens Playground 9920 Empire Road Officer Willie Wilkins Park 1990 - 98th Avenue Concordia Park / Tennis Courts 2901 64th Avenue Otis Spunkmeyer Field Harbor Bay Pkwy. & Doolittle Dr.
Curt Flood Field School Street / Coolidge Avenue Peralta Hacienda House and Park 2500 - 34th Avenue Cypress Freeway Memorial Park Mandela Parkway bet. 13th & 14t h Sts. Peralta Oaks Park Peralta Oaks Court / 106th Avenue Davies Tennis Stadium 198 Oak Road Pine Knoll Park Lakeshore Avenue / Hanover Avenue Defremery Park / Recreation Center 1651 Adeline Street Poplar Park / Recreation Center 3131 Union Street Defremery Playground / Tennis Courts 16th Street / Poplar Street Poplar Playground 3131 Union Street Defremery Pool 1269 - 18th Street Raimondi (Ernie) Park 1800 Wood Street Dimond Park / Recreation Center 3860 Hanly Road Raimondi Field 18th Street / Wood Street Dimond Tennis Courts Fruitvale Avenue / Lyman Avenue Rainbow Park / Recreation Center 5800 International Boulevard Dunsmuir Estate Park 61 Covington Street Rainbow Teen Center 5818 International Boulevard Dunsmuir Ridge East of Lake Chabot Muni Golf Cour se Rainbow Tennis Courts 5800 International Boulevard Durant Mini-Park 675 29th Street Rancho Peralta Park 34 East 10th Street East Oakland Sports Center 9161 Edes Avenue Saint Andrews Plaza 32nd Street / San Pablo Avenue Eastshore Park 550 El Embarcadero / Lakeshore Ave San Antonio Park / Recreation Center 1701 East 19th Street Elmhurst Playground / Tennis Courts 1900 - 98th Avenue San Antonio Playground / Tennis Courts 1701 East 19th Street Estuary Channel Park 5 Embarcadero Sheffield Village Park / Recreation Center 251 Marlowe Drive Eula Brinson Mini-Park 1712 - 85th Avenue S obrante Park / Playground 470 El Paseo Drive F.M. Smith Park 1969 Park Boulevard South Prescott Park 3rd Street/ Chester St.
F.M. Smith Recreation Center 1969 Park Boulevard Stonehurst Park / Playground 10315 E Street Franklin Park / Recreation Center 1010 East 15th Street Studio One 365 - 45th Street Franklin Playground 1010 East 15th Street Tassafaronga Park / Recreation Center 975 - 85th Avenue Fremont Pool 4550 Foothill Boulevard Tassafaronga Playground 975 - 85th Avenue Fruitvale Bridge Park 3205 Alameda Avenue Tomas Melero - Smith Park 1461 65th Avenue Fruitvale Plaza 1412 - 35th Avenue Union Point Park Embarcadero East / Dennison & Kennedy St.
Garfield Playground 2260 Foothill Boulevard Upper Dunsmuir adjacent to Dunsmuir House & Gardens Glen Daniels / King Estates Park 8251 Fontaine Street Vantage Point Park 1198 - 13th Avenue Glen Echo Creek Park Panama Court / Monte Vista Avenue Ve rdese Carter Park / Recreation Center 9600 Sunnyside Street Carter Gilmore Field 1390 - 66th Avenue Wade Johnson Park 1250 Kirkham Street Grove Shafter Park I, II, III Martin L. King Jr Way / 36th Street Waterfront Trail Fruitvale to High Hellman Estates 3400 Malcolm Avenue West Oakland Teen Center 3233 Market Street Holly Mini-Park 9830 Holly Street Willow Mini-Park 14th Street / Willow Ira Jinkins Recreation Cente
r 9175 Edes Avenue Wood Park 2920 McKillop Road
Table 1: BENEFIT ZONE 1
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART A
6 Maintenance means the furnishing of servic es and materials for the ordinary and usual operation, maintenance and servicing of the l andscaping, street light ing, public parks, street and park trees and recreational facilities and appurtenant facilities, including: repair, removal or replacement of all or part of any of the landscaping, street lighting, public park and recreational facilities, or appurtenant facilities; providin g for the life, growth, health, and beauty of the landscaping, including cult ivation, irrigation, trimming, spraying, fertilizing, and treating for disease or injury; and the removal of trimmings, rubbish, debris, and other solid waste. Servicing means the furn ishing of water for the irrigation of the landscaping, the maintenance of any street lighting facilities or appurtenant facilities, and Name of Park/Facility Address Name of Park/Facility Address Avenue Terrace Park 4369 Bennett Place Linden Park 998 42 St.
Beaconsfield Canyon end of Beaconsfield Place Marj Saunders Park 5750 Ascot Dr.
Bushrod Park / Recreation Center 560 - 59th Street McCrea Trout Pond 4460 Shepherd Street Bushrod Playground / Tennis Courts 560 - 59th Street Montclair Park / Recreation Center 6300 Moraga Avenue Caldecott Field 6900 Broadway Montclair Playgound/ Tennis Courts 6300 Moraga Avenue Chabot Park 6850 Chabot Road Mosswood Park / Recreation Center 3612 Webster Street Chabot Playground / Tennis Courts 6850 Chabot Road Mosswood Playground Tennis Courts 3612 Webster Street Colby Park 431 61st Street Ostrander Park 6151 Broadway Terrace Dover Street Park 5707 Dover Street Pinto Park (Jones Field) 5000 Redwood Road Garber Park Alvarado Road / Claremont Avenue Ranger Station 3450 Joaquin Miller Road Gateway Gardens Tunnel Road / Caldecott Lane Redondo Park Redondo Ave. & Clarke St.
Golden Gate Playground / Recreation Center 1075 - 62nd Avenue Redwood Heights Park / Recreation
Center 3883 Aliso Avenue
Grizzly Peak Open Space Grizzly Peak Blvd. Rockridge Park 6090 Rockridge Boulevard Hardy Park 491 Hardy Street Rockridge-Temescal Greenbelt Along Temescal Creek,
Hudson St. to Redondo Park
Jefferson Playground 2035 49th St. Sequoia Park / Lodge 2666 Mountain Boulevard Joaquin Miller Community Center 3590 Sanborn Drive Shepherd Canyon Park 6000 Shepherd Canyon Road Joaquin Miller Park 3304 Joaquin Miller Road Temescal Pool 371 - 45th Street Leona Heights Park 4444 Mountain Boulevard Woodminister Theater 3304 Joaquin Miller Road Leona Lodge 4444 Mountain Boulevard Woodminister Cascade 3305 Joaquin Miller Road McCrea Park 4460 Shepherd Street
Table 2: BENEFIT ZONE 2
Name of Park/Facility Address Name of Park/Facility Address African American Museum & Library 659 14th St. Lakeside Nursery 666 Bellevue Avenue Bandstand Lakside and Lakeshore Lakeside Park Lakeside Drive along Lake Merritt Bowling Clubhouse 666 Bellevue Avenue Gardens at Lake Merritt 666 Bellevue Avenue Bowling Green 666 Bellevue Avenue Latham Square Fountain 15th Street / Broadway Channel Park 21 - 7th Street & 1 East 10th Street Lincoln Square Park 261 - 11th Street Children's Fairyland 699 Bellevue Avenue Lincoln Square Recreation Center 250 - 10th Street Chinese Garden /Hong Lok Center 275 7th Street Madison Square Park 810 Jackson Street Downtown Veterans Bldg. 200 Grand Ave. Main Library 125 14th street Duck Islands 666 Bellevue Avenue McElroy Fountain 666 Bellevue Avenue Fire Alarm Building 1310 Oak Street Necklace of Lights Lake Merritt perimeter Frank H. Ogawa Plaza (Civic Center) One Frank H. Ogawa Plaza Lake Chalet Restaurant 1520 Lake Chalet Restaurant Garden Center 666 Bellevue Avenue Peralta Park 94 East 10th Street Lafayette Square Park 635 - 11th Street Rotary Nature Center 600 Bellevue Avenue Lake Merritt 468 Bellevue Avenue Sailboat House 568 Bellevue Avenue Lake Merritt Boating Center 568 Bellevue Avenue Snow Park 19th & Harrison Lakeside Park Improvements 12th Street
Table 3: BENEFIT ZONE 3
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART A
7 the furnishing of electric current or energy, ga s, or other illuminating agent for the street lighting, public park, and recreational facilities or appurtenant facilities.
The plans and specifications for the improvements are on file in the Oakland Public Works Department of the City of Oakland.
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART B
8 PART B
ESTIMATE OF COST
The City’s Fiscal Year 2023-24 Proposed Revenues and Cost Estimate Summary for the District is shown below in Table 4.
FY 2023-24
REVENUES AND
COST ESTIMATE FOR
LLAD ELIGIBLE
ACTIVITIES
Estimated Revenues
Property Assessments $18,569,346
Port Revenue - Non Airport Parcels $642,588
Port Revenue - Airport Parcels $153,813
Recoveries for Damaged Lights $207,275
Tree Removal Permits $78,081
Collection from Delinquent Accounts $0
Revenues from Other Funds $33,763,831
Total Revenues $53,414,934
Estimated Expenditures (Cost Estimate)
Finance
Revenue Collections $2,267
Budget Analysis & Operations $16,000
Subtotal $18,267
Public Works
Administration & County Collection Fee $466,678
Parks, Grounds and Medians $22,676,919
Trees $6,846,862
Facilities Management & Development $763,294
Ball Fields $760,273
Subtotal $31,514,026
Transportation
Street Light Maintenance $9,910,256
Electrical Services: Administration $2,262,329
Subtotal $12,172,585
Parks & Recreation
Central Administration $1,142,400
Recreation, Cultural, Civic $4,552,600
Aquatics $910,500
Competitive Sports $683,800
Subtotal $7,289,300
Economic & Workforce Development
Marketing & Special Development $0
Subtotal $0
Non-Departmental
Insurance Liability $1,475,731
Debt Service $1,469,110
Subtotal $2,944,841
Total Expenditures $53,939,019
Contribution to/(from) Fund Balance ($524,085)
Estimated Beginning Fund Balance (est. July 1, 2023) ($212,124) Estimated Ending Fund Balance (est. June 30, 2024) ($736,209) * Negative Fund Balances will not be eliminated by using future District assessments, but instead from other funds.
Table 4: ESTIMATE OF REVENUES AND COSTS
City of Oakland Landscaping and Lighting Assessment District Fiscal Year 2023-24
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART B
9 The 1972 Act provides that the total cost for operations, maintenance and servicing of those facilities or improvem ents, which provide a “special benefit” to the parcels can be recovered in the assessment spread includ ing incidental expenses. These incidental expenses include but are not limited to engineer ing fees, legal fees, printing, mailing, postage, publishing, etc.
In addition, LLAD revenues have not increased since Fiscal Year 1993-94, approximately 30 years ago. This has created an ongoing deficit in the District which can no longer be sustained without significant reductions in se rvice levels. In order to address the difference between revenues and expenditures, the City reallocated costs commencing with the Fiscal Year 2022-23 budget process to align LLAD-eligible costs to the revenue source paying the landscape and park costs. As an example, some costs are paid from non-assessment revenues, like Gas Tax F unds and the Measure Q Parks Fund, to maintain service levels and fund the historic al LLAD shortfall associated with landscape and park costs.
The District’s total assessment revenue allocation by improvement type and benefit zone is shown below in Table 5. The locati on of the zones of benef it and the method of apportionment are described in Part D of this Report.
The 1972 Act requires that a special fund be set up for the revenues and expenditures of the District. Funds raised by the assessment shall be used only for the purpose as stated herein. A contribution to the District by the City may be made to reduce assessments, as the City Council deems appropriate. Any balance or deficit remaining on July 1 must be carried over to the next fiscal year.
Table 5: ASSESSMENT REVENUE BY IMPROVEMENT TYPE AND BENEFIT ZONE Zone 1 Zone 2 Zone 3 Total
Non Non Non All
DESCRIPTION Residential Residential Residential Residential Residential Zones Lighting $1,158,862 $653,514 $399,559 $139,843 $198,939 $2,550,717 Landscaping $8,861,828 $2,362,705 $3,317,439 $549,206 $927,451 $16,018,629 Total Estimated Assessments $10,020,689 $3,016,219 $3,716,998 $689,050 $1,126,390 $18,569,346
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART C
10 PART C
ASSESSMENT DISTRICT DIAGRAM
Assessment District
The boundaries of the City of Oakland’s Landscaping and Lighting Assessment District coincide with the boundaries of the City of Oakland and encompass a ll parcels of land within the City. The District Diagram is located on the following pages of this Report.
The District Diagram presents the District boundary, the Zones of Benefit, and City streets.
The lines and dimensions of each parcel of l and within the District, are those lines and dimensions of the Assessor’s parcel maps on file at the Alameda County Assessor’s office.
The Assessor’s maps are incorporated by reference into the Assessment Diagram. The Assessor’s parcel number is adopted as the distinctive designation of each lot or parcel.
Benefit Zone Boundaries
The District is divided by two benefit z one systems, residential and non-residential.
Consequently, the District Di agram is presented in two s heets, one depicting residential Benefit Zones 1 and 2, and the other depicting non-residential Benefit Zones 1, 2, and 3.
For each sheet of the Assessment District Diagram, the dividing line between Benefit Zones 1 and 2 generally begins at I-580 and t he northerly Oakland City Limits, then continues easterly along I-580 and northerly al ong Piedmont Avenue to the City Limits of Piedmont. It then generally begins at Park Boulevard and the southerly boundary of Piedmont and meanders southerly to State Road 13 near Seminary Avenue, and easterly to the Oakland City Limits.
Non-residential Benefit Zone 3 encompasse s the downtown business district generally bordered by Grand Avenue, El Embarcadero, Lakeshore Avenue, the Nimitz Freeway, Highway 24 and 27
th Street.
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART C
11 CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART C
12 CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART D
13 PART D
METHOD OF APPORTIONMENT OF ASSESSMENT
GENERAL
The Landscaping and Lighting Act of 1972 permi ts the establishment of assessment districts by agencies for the purpose of providing, maintaining, and servicing certain public improvements, which include the construction, maintenance, and servicing of streetlights, traffic signals, landscaping facilities, and park and recreational facilities.
Section 22573 of the 1972 Act requires that assessments be levied according to benefit rather than according to assessed value. This section states:
“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 parcels in proportion to the estimated benefits to be received by each parcel from the improvements.”
The 1972 Act permits the designation of zones of benefit within any individual assessment district if “by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvements”.
SPECIAL BENEFIT DETERMINATION
Street Lighting
The proper functioning of street lighting is imperative for the welfare and safety of property located adjacent to or near the streetli ghts throughout the City. Proper operation, maintenance, and servicing of a street lighting system benefits the adjacent properties by providing increased illuminat ion for ingress and egress to property, safe pedestrian traveling at night, improved security, and protection to the property.
Landscaping
Trees, landscaping, hardscaping, and appurtenant fa cilities, if well maintained, provide beautification, shade, and aest hetic enhancement of the su rroundings to the adjacent properties, and therefore, direct ly increase property desirability and value. In Parkways and Land Values, written by John Nolan and Henry V. Hubbard in 1937, it is stated:
“. . . there is no lack of opinion, bas ed on general principals and experience and common sense, that parkways do in fa ct add value to property, even though the amount cannot be determined exactly... Indeed, in most cases where public money has been spent for parkways, the assumpti on has been definitely made that the proposed parkway will show a provable financial profit to the City.”
It should be noted that the definition of “parkways” above includes all roadway landscaping including medians and entranceways.
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART D
14 Parks and Recreation
Park and Recreational facilities provide a special and direct benefit to properties located near or adjacent to the park and recreational facilities. These park and recreational facilities enable the adjacent property owners to participate in sporting events, leisure activities, picnics, organized social events, and other neighborly acti vities. Since these parcels are located within close proximity of the park and recreati onal facilities, these parcels realize a direct increase in property values. Property values increase more when the park and recreational facilities are in place, improved, operable, safe, clean, and well maintained near or adjacent to their parcels. Conversely, property values decrease when park and recreational facilities are non-existent, unsafe, or destroyed by the elements or vandalism.
Studies in a number of nei ghborhoods and communities, in cluding counties and cities throughout the United States, have indicated that recreation and recreational facilities, if well maintained, have caused an increase in t he property values within the community.
These studies confirm the opinion long held by planning authorities as to the economic value to parcels from park and recreational facilities located nearby.
“The recreation value is realized as a rise in the value of land and other property in or near the re creation area, is of both private interest to the landowner and others holding an economic stake in the area, and of public interest to the taxpayers, who have a stake in a maximum of total assessed values.” (National Recreation and Park Association, June 1985)
BENEFIT ZONES
Benefit zones have been establ ished to distinguish geograp hic areas with differing degrees of benefit received by par cels of similar size and use. These distinctions arise from variations in the nature, location, and extent of improvements. Within a benefit zone, parcels of similar size and use are estimate d to receive the same degree of benefit. For the City of Oakland Landscaping and Lighting Assessment District, two benefit zone systems are used: one for residential parcels and one for non-residential parcels.
Street Lighting Improvements
The Oakland City Council established minimu m standards for resident ial street lighting that are uniformly applied th roughout the City. In additi on, it was determined that residential properties receive additional benefit from the increased street lighting located on collector and arterial streets. Because all residences benefit from a portion of collector and arterial lighting, 30 percent of these li ghting costs were attributed to residential properties and therefore included in the residential assessments at the time of formation.
In addition, for non-residential parcels, a dist inction is necessary for benefits received from street lighting. Throughout the City, street lighting is similar among non-residential areas. One exception to this similarity in lighting among non-resi dential areas is the downtown area, which is more intensely li ghted than other non-residential areas. To account for this difference in lighting intensity, Benefit Zone 3, encompassing the central business district, was created for non-residential properties.
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART D
15 Landscaping Improvements
Because of the variation in density of roadway, median and parkway landscaping throughout the City, the District is divided into two benefit zones. Assessment rates for benefit zones were established at time of fo rmation based on parcels located within their respective benefit zones paying for the landscaping costs located within that benefit zone based upon the methodology detailed within this Report.
Parks and Recreation
Finally, a long-standing system of City Park Maintenance Districts provides another basis for placement of benefit zone boundaries. These park and recreational benefit zone boundaries were established on the basis of location and density of park and recreational improvements, in an effort to establish areas requiring equivalent input of resources.
For residential and non-residential parcels, it is appropriate to make the same distinction between Benefit Zones 1 and 2 for benefits received from park improvements. In addition to distinguishing lighting in tensity, the Benefit Zone 3 boundary serves another purpose:
the highest density of park im provements is in the dow ntown area. Downtown improvements include Lake Merr itt. Clearly, areas outside Benefit Zone 3 also benefit from the downtown improvement s. Portions of the Benef it Zone 3 park and recreational benefits were therefore attributed to Benefit Zones 1 and 2.
Assessment rates at the time of formati on were derived off estimates of the benefits received from the park & recreational improvements located within Benefit Zone 3, based on interviews with City staff and other per sons possessing extensive knowledge of City parks and their usage. Fifty percent of park & recreational improvements located within Benefit Zone 3 benefit the non-residential and re sidential parcels located within Benefit Zone 1, twenty-five percent of the park & recreational improvements located within Benefit Zone 3 benefit the non-residential parcels lo cated in Benefit Zone 3, and twenty-five percent of the park & recreational improvements located within Benefit Zone 3 benefit the non-residential and residential parcels located within Benefit Zone 2.
In summary, several zones of benefit were established as follows:
Zone 1 Residential
Zone 1 Non-Residential
Zone 2 Residential
Zone 2 Non-Residential
Zone 3 Non-Residential
SPECIAL BENEFIT ALLOCATION
Each parcel is assigned Equiva lent Dwelling Units (EDUs) in proportion to the estimated benefit the parcel receives from the lighting, landscape, and park improvements. The total number of EDUs is then divided into the annual revenue requirement to determine the cost per EDU.
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART D
16 Calculation of the EDUs to be allocated to each parcel is based upon land use (intensity of development), street frontage and parcel size.
Single Family
Since the single-family parcel represents over 62% of the total assessable parcels within the District, it is used as the basic unit of assessment and is defined as 1.00 EDU (one Equivalent Dwelling Unit). Single-family parcels are defined as parcels that have a land use classification as single family residential with the Alameda County Assessor’s Office.
Condominium
Condominium parcels are considered 0.75 EDUs due to their reduced population density and size of structure relative to the typical single-family residence. Condominium parcels are defined as parcels that have a land us e classification as condominium, attached planned unit development or co-op with the Alameda County Assessor’s Office.
Mobile Home Parks
Mobile home parcels are considered 0.75 EDUs due to their reduced population density and size of structure relative to the typical single-family residence. Mobile home parcels are defined as parcels that have a land use classification as mobile home with the Alameda County Assessor’s Office.
Multi-Family
Multi-family residential parcels are also gi ven a reduction of EDUs because of their reduced benefit received as the number of units increase. By decreasing the equivalency factor as the number of units increases, a reasonable benefit assessment per parcel is achieved. The equivalency factors for multi-family parcels are shown in Table No. 6 below.
Multi-family parcels are defined as parcels that have a land use classification as multi- family, which includes duplexes, triplexes, apartments, etc., with the Alameda County Assessor’s Office.
Table 6: MULTI-FAMILY RESIDENTIAL EDU CALCULATIONS
Number or Range of
Units Per Parcel
Equivalency Factor
Per Unit
Number or Range of
Units Per Parcel
Equivalency Factor
Per Unit
2 0.700 31-34 0.514
3 0.650 35-39 0.511
4 0.600 40-44 0.508
5 0.550 45-49 0.505
6 0.547 50-59 0.502
7 0.544 60-69 0.499
8 0.541 70-79 0.496
9 0.538 80-99 0.493
10 0.535 100-129 0.490
11 0.532 130-159 0.487
12 0.529 160-199 0.484
13-15 0.526 200-249 0.481
16-19 0.523 250-299 0.478
20-24 0.520 300-349 0.475
25-30 0.517 350-500 0.472
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART D
17 Commercial and Institutional
The commercial and institutional land use category represents the largest non-residential category. Although the par cel area and frontage equating to the benefit received by a single-family residential parcel is incapabl e of exact determination, reasoned judgment establishes estimates resulting in fair assessments. Commercial and institutional parcels are generally defined as parcels that have a land use classification as commercial or institutional with the Alameda County Assessor’s Office. Institutional land uses include but are not limited to schools, churches, and hospitals.
Parcel area and frontage for an “average” singl e family parcel are approximately 3,200 square feet and approximately 40 feet, respecti vely. If one further estimates that the benefits received by a “typical” single-family parcel are attributable to one-half of its street frontage and one-half of its parcel area, the 0.50 EDUs should be allocated for each 3,200 square feet of parcel area and 0.50 EDUs should be allocated to each 40 feet of street frontage. It is this range of estimates that is applied to the comm ercial/institutional and industrial (see below) land use categories.
As noted in the following table and illustrated in the example calculation, one EDU benefit is attributed to a commercial /institutional parcel for each 80 feet of frontage and for each 6,400 square feet of parcel area.
Below is an example benefit estimation for a commercial or institutional parcel with a frontage of 160 feet and an area of 12,800 square feet:
Frontage Area
160 FT 12,800 SF
80 FT + 6,400 SF = 4.00 EDUs
Industrial
Predominantly industrial areas are generally less intensely lighted than are predominantly commercial areas. This less intense lighting is accounted for by using larger frontage and area factors to represent the unit benefit. Moreover, basic differences in land use result in less benefit being received per unit area or frontage by industrial uses than for commercial or institutional uses. Industrial uses are typically less intense, requiring greater areas and generating fewer occupants and pedestrians than co mmercial or institutional uses. In addition, the enhanced image created by the presence of parks and landscaping is generally more important to commercial and institutional uses than to industrial uses.
Land Use Category Frontage (FT) Area (SF) Building Area (SF) Commercial/Institutional 80 6,400 N/A
Industrial 100 10,000 N/A
Public Utilities 1,000 100,000 N/A
Golf Course 1,000 200,000 N/A
Quarry 1,000 250,000 N/A
Tall Buildings > 5 Stories 80 6,400 5,000
Table 7: AREA & FRONTAGE EDUs BY LAND USE CATEGORY
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART D
18 For the industrial land use category, estima tes are taken from the other end of the range discussed above. One EDU benefit is represented by 100 feet of frontage and by 10,000 square feet of parcel area. It is estimated th at, for a given increment of frontage or area, an industrial parcel benefits less than a commercial or institutional parcel. The distinction in frontage or area per unit benefit is designed to take this difference into account.
Non-Residential Condominiums
There are a number of condominiums with use codes in the commercial and industrial land use categories. Parcel ar ea and frontage data from the Assessor’s parcel maps pertain to a condominium complex as a whole. This data was used to compute an assessment for the total complex. A third variable, each parcel’s percentage interest in the condominium, was derived from documents in the County Recorder’s Office and was used to prorate the assessment for the total complex to the individual condominium units.
Tall Non-Residential Buildings
Tall non-residential buildings make relatively intense use of public lighting, landscaping, and parks because of their high rates of occupancy and pedestrian generation. Because of the small ratio of building footprint to floor area for a ta ll building, the benefits received from this intense use are not fairly m easured by parcel area and frontage alone. In estimating the benefits received by tall buildings, area and frontage measures are supplemented by net rentable area of the building.
A tall building is defined as a building of more than five stor ies. For tall buildings, the normal benefit computation is performed on the basis of parcel area and frontage. Added to that result is an estimated additional be nefit of one EDU per 5, 000 square feet of net rentable area. To avoid unr easonably large benefit estimates for tall buildings on large parcels, a maximum estimated benefit of 100 EDUs is established.
Public Utilities
Properties owned or leased by investor-owned public utilities are established as a separate land use category. Many of the parcels in this category have large areas and frontages and would receive unreasonably la rge assessments unless a di stinction is made in the frontage and area representing a unit benefit. Most of thes e parcels contain equipment and facilities that receive relatively little benefit from public light ing, landscaping, and parks. These parcels were allocated 1.00 E DU of benefit for each 1,000 feet of frontage and for each 100,000 square feet of area.
Golf Courses
Golf Course parcels represent very large areas and frontages. Most of the area involving golf courses is permanent open space. Golf courses do contain clubhouses and other structures and do benefit from public lighting, landscaping, and parks, but estimation of their benefits requires a formula different from that applied to other land uses. The golf courses are allotted 1.00 E DU of benefit for each 1,000 f eet of frontage and for each 200,000 square feet of area.
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART D
19 Quarries
Quarry parcels are typically very large a nd derive little benefit fr om the District’s improvements. Among al l use categories, quarries are estimated to receive the least benefit per frontage and area and are allotted 1.00 EDU of benef it for each 1,000 feet of frontage and 250,000 square feet of parcel area.
Exempt
Exempted from the assessment would be public streets, public avenues, public lanes, public roads, public drives, public courts, pu blic alleys, public eas ements and rights-of- way, public greenbelts and public parkways, open space, and all other public property.
SUMMARY OF ASSESSMENTS
The methods described above are applied to estimate the benefits received by each assessable parcel in the District from li ghting, landscaping, pa rks, and recreational improvements. These estimates are expressed as Equivalent Dwelling Units (EDU). The total of equivalent dwelling units for each Zone is then computed fo r both residential and non-residential land uses. A Summary of Single-Family EDUs by Zone and General Land Use is presented below.
These calculated EDUs are then multiplied by the appropriate assessment rates to obtain the assessment for lighting and for par ks and landscaping, for residential and non- residential uses in each Benefit Zone. A Summary of Assessment Rates for One Equivalent Dwelling Unit Benefit by Zone and General Land Use is as follows:
Benefit Zone Residential Non-Residential Combined
1 97,629.48 26,739.53 124,369.01
2 33,324.35 5,647.95 38,972.29
3N / A 4,886.72 4,886.72
Total 130,953.82 37,274.20 168,228.03
Table 8: SUMMARY OF EQUIVALENT DWELLING UNITS
BY BENEFIT ZONE AND LAND USE
Zone 1 Residential Non-Residential
Lighting $11.87 $24.44
Landscaping/Parks $90.77 $88.36
Total $102.64 $112.80
Zone 2 Residential Non-Residential
Lighting $11.99 $24.76
Landscaping/Parks $99.55 $97.24
Total $111.54 $122.00
Zone 3 Residential Non-Residential
Lighting N/A $40.71
Landscaping/Parks N/A $189.79
Total N/ A $230.50
Table 9: SUMMARY OF ASSESSMENT RATES
FOR ONE EQUIVALENT DWELLING UNIT
BY ZONE AND LAND USE
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART D
20 The assessment for a particular parcel is com puted by multiplying that parcel’s EDUs by the assessment rate shown above. The to tal assessment revenues for residential and non-residential parcels within each Zone are presented in the following table:
Table 10: SUMMARY OF ASSESSMENT REVENUE
BY BENEFIT ZONE AND LAND USE
Benefit Zone Residential Non-Residential Combined
1 $10,020,689 $3,016,219 $13,036,909
2 $3,716,998 $689,050 $4,406,047
3N / A
$1,126,390 $1,126,390
Total $13,737,687 $4,831,659 $18,569,346
CITY OF OAKLAND LANDSCAPING AND LIGHTING SECTION II
ASSESSMENT DISTRICT FY 2023-24 PART E
21 PART E
PROPERTY OWNER LIST & ASSESSMENT ROLL
A list of names and addresses of the owners of all parcels, and the description of each lot or parcel within the City of Oakland Lands caping and Lighting Assessment District is shown on the last equalized Property Tax Ro ll of the Alameda County Assessor, which by reference is hereby made a part of this report.
This list is keyed to the Assessor's Parcel Numbers as shown on the Assessment Roll, which includes the proposed amount of assessments for Fiscal Year 2023-24 apportioned to each lot or parcel. The Assessment Roll is on file in the Office of the City Clerk of the City of Oakland and is incorporated by reference in this Report as Appendix “A”.
CITY OF OAKLAND LANDSCAPING AND LIGHTING
ASSESSMENT DISTRICT FY 2023-24 APPENDIX A
APPENDIX ‘A’
FISCAL YEAR 2023-24 ASSESSMENT ROLL
(Under separate cover and on file with the City Clerk)