Engineer’s Report
City of Orange
Landscape Maintenance District No. 86-2
1 CITY OF ORANGE
FINAL ENGINEER’S REPORT
FOR THE ANNUAL LEVY
ASSESSMENT LANDSCAPE MAINTENANCE
DISTRICT NO. 86-2
FISCAL YEAR 2023-2024
LANDSCAPE MAINTENANCE DISTRICT NO. 86-2
SANTIAGO HILLS
Intent Meeting: April 25, 2023
Public Hearing: June 13 , 2023
LMD 86-2 Final ER FY 2023-24
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City of Orange
Landscape Maintenance District No. 86-2
TABLE OF CONTENTS
AFFIDAVIT FOR THE ENGINEER’S REPORT ........................................................ 2 INTRODUCTION ........................................................................................................... 4 PART I — PLANS AND SPECIFICATIONS ................................................................. 6 A. Description of the District .................................................................................................... 6 B. Improvements and Services .................................................................................................. 6 PART II — METHOD OF APPORTIONMENT ......................................................... 10 A. General .................................................................................................................................. 10 B. Benefit Analysis .................................................................................................................... 10 C. Assessment Methodology ................................................................................................... 12 PART III — DISTRICT BUDGET ................................................................................ 14 PART IV — DISTRICT DIAGRAMS ............................................................................. 16 PART V — ASSESSMENT ROLL .................................................................................. 18
4 Engineer’s Report
City of Orange
Landscape Maintenance District No. 86-2
INTRODUCTION
Pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 o f Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereafter referred to as the “1972 Act”), and in compliance with the substantive and p rocedural requirements of the California State Constitution Articles XIIIC and XIIID (hereafter referred to as the “California Constitut ion”) , the City Council of the City of Orange, County of Orange, St ate of California (hereafter referred to as “City”), in connection with the annual levy and col lection of assessments of the special benefit assessment district designated as:
Landscape Maintenance District No. 86-2
(hereafter referred to as the “District”), which in cludes all lots and parcels of land that specially benefit from the improvements within the District. This Engineer’s Report (hereafter referred to as “Report”) has been prepared in connection with the annual levy and collections of assessments for said District pursuant to Chapter 1, Article 4 of the 1972 Act.
The City Council proposes to levy and collect annua l assessments on the County tax rolls to provide ongoing funding for the costs and expenses required to service and maintain the landscaping improvements originally installed in connection wit h the development of properties within the District. The improvements to be provided by the Di strict and the assessments described herein are made pursuant to the 1972 Act.
This Report describes the District, the improvement s, and the proposed assessments to be levied in Fiscal Year 2023-2024 against properties in connect ion with the special benefits the properties will receive from the maintenance and servicing of the D istrict improvements. The annual assessments to be levied on properties within the District will provide a funding source for the continued operation and maintenance of local landscaping impr ovements installed in connection with the development of properties within the District. The assessments described in this Report are based on an estimate of the direct expenditures, incident al expenses, and fund balances that will be necessary to maintain and service the improvements.
The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (APN) by the Orange County Assessor’s Office. The Orange County Auditor/Controller uses Assessor’s Parcel Numbers a nd specific Fund Numbers to identify properties to be assessed on the tax roll for the special benefit assessments.
This Report has been prepared and presented to the City Council to address any proposed changes to the District or improvements, if any, and the pr oposed budget and assessments for Fiscal Year 2023-2024. The City Council will conduct a noticed public hearing to consider public testimonies, comments and written protests regarding the levy an d collection of assessments for Fiscal Year 2023-2024. Upon conclusion of the public hearing, i f majority protest does not exist the City Council may approve this Report (as submitted or am ended) and levy the assessments for Fiscal Year 2023-2024. In such case, the assessments for f iscal year 2023-2024 shall be submitted to the Orange County Auditor/Controller for inclusion on t he property tax roll for each parcel. If the proposed annual assessments for this District excee d the maximum assessment described herein (as approved by the property owners), the new or increa sed assessment must be confirmed through another property owner protest ballot proceeding before such an assessment may be imposed.
This Report consists of five (5) parts:
5 Engineer’s Report
City of Orange
Landscape Maintenance District No. 86-2
Part I
Plans and Specifications: A description of the District boundaries and the im provements associated with the District. The District is being formed as a single benefit zone encompassing all properties within the territory identified as Landscape and Maintenance District No 86-2.
Part II
The Method of Apportionment: A discussion of benefits the improvements and servi ces provide to properties within the District and the method of calculating each property’s proportional special benefit and annual assessment.
Part III
The District Budget: An estimate of the annual costs to operate, maintai n and service the landscaping and appurtenant facilities installed an d constructed as part of the development of properties within the District. This budget include s an estimate of anticipated direct maintenance costs and incidental expenses. The special benefit assessments are based on the overall operation costs minus any costs that are considered general b enefit. The proposed assessments for Fiscal Year 2023-2024, and each subsequent year shall be based on the estimated net annual cost of operating, maintaining and servicing the improvements for that fiscal year as well as funds to be collected in installments to perform maintenance activities that cannot be reasonably collected in a single fiscal year’s assessments.
Part IV
District Diagram: A Diagram showing the exterior boundaries of the Di strict is provided in this Report and includes all parcels that will receive special benefits from the improvements. Reference is hereby made to the Orange County Assessor’s Parcel Maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District.
Part V
Assessment Roll: A listing of the proposed assessment amounts to be levied on Assessor’s Parcel within the District for Fiscal Year 2023-2024. The proposed assessment amount for each parcel is based on the parcel’s proportional special benefit as outlined in the method of apportionment. 6 Engineer’s Report
City of Orange
Landscape Maintenance District No. 86-2
PART I — PLANS AND SPECIFICATIONS
A. Description of the District
The assessment district boundary is shown on a map entitled Assessment Diagram, Landscape Maintenance District No. 86-2, City of Orange, whic h is on file with the City Clerk of the City of Orange. A reduced scale copy of the Diagram can be found in Part IV of this document.
B. Improvements and Services
Improvements and Services Permitted Pursuant to the 1972 Act As generally defined by the Landscaping and Lighting Act of 1972 and applicable to this District, the improvements and associated assessments may include one or more of the following:
1) The installation or planting of landscaping;
2) The installation or construction of statuary, fountains, and other ornamental structures and facilities;
3) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof; 4) The installation of park or recreational improvements, including, but not limited to, all of the following:
a) Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage.
b) Lights, playground equipment, play courts, and public restrooms. 5) The maintenance or servicing, of any of the foregoi ng including the furnishing of services and materials for the ordinary and usual maintenance, o peration, and servicing of any improvement including but not limited to:
a) Repair, removal, or replacement of all or any part of any improvements; b) Grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities; c) Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury; d) The removal of trimmings, rubbish, debris, and other solid waste; e) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti;
f) Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements; g) Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.
6) Incidental expenses associated with the improvements including, but not limited to:
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City of Orange
Landscape Maintenance District No. 86-2
a) The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
b) Compensation payable to the County for collection of assessments; c) Compensation of any engineer or attorney employed to render services; d) Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
Description of Planned Improvements
The landscape improvements are generally described as follows:
a) Parkway and Recreation Areas:
• Newport Boulevard - approximately 18-foot wide zone (including the width of the sidewalk) from the back of the curb to the property line, and corner cutoffs at intersections, on the east side from Chapman Avenue to 312 feet south of the centerline of Skylark Place.
• Chapman Avenue - approximately 18-foot wide zone (i ncluding the width of the sidewalk) from the back of the curb to the property line, and corner cutoffs at intersections, on south side from Newport Boulevard to Jamboree Road. • Canyon View Avenue - approximately 30-foot wide zon es (including the width of the sidewalk) from the back of the curb to the property line, and corner cutoffs at intersections, on both sides from Newport Boulevard to Jamboree Road. • White Oak Ridge – approximately 17-foot wide zones (including the width of the sidewalk) from the back of the curb to the property line, and corner cutoffs at intersections, on both sides from Newport Boulevard to Canyon View Avenue. • Trails End Lane - approximately 17-foot wide zone o n the west side and approximately 28- to 32-foot wide zone on the east side (includin g the width of the sidewalks), both zones from the back of the curb to the property lin e, and corner cutoffs at intersections, from White Oak Ridge to Chapman Avenue.
• Handy Creek Corridor - from the intersection of Cha pman Avenue and Newport Boulevard to White Oak Ridge and from White Oak Rid ge to the intersection of Canyon View Avenue and Handy Creek Road (Lot 20, a portion of Lot 11, and Lot D of Tract No. 12417) including concrete walkways which also serve as emergency access ways. • Paseo - approximately 50-foot wide zone from the Pa rk to White Oak Ridge and from White Oak Ridge to Old Camp Road (Lots A and B of T ract No. 12417) and approximately 35-foot wide zone from the Paseo to W hite Oak Ridge (Lot C of Tract No. 12417) including surface and subsurface drainag e facilities and concrete walkways which also serve as emergency access ways.
• Handy Creek Road - approximately 10-foot wide zone (including the width of the sidewalks) on south side from the back of the curb to the property line form the end of Handy Creek Corridor (Lot D, Tract No. 12417) near Canyon View Avenue to the northerly terminus of the street.
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City of Orange
Landscape Maintenance District No. 86-2
• Fort Road - approximately 17-foot wide zones (inclu ding the width of the sidewalks) from the back of the curb to the property line on s outh side from White Oak Ridge to Jamboree Road.
• Santiago Canyon Road - approximately 18-foot wide z one (including the width of the sidewalk) from back of curb to back of sidewalk on north and south sides from Newport Boulevard to Jamboree Road.
• Old Camp Road - approximately 4-foot wide zones fro m back of curb to property line on both sides from Canyon View Avenue to the northerly terminus of the street. • Skylark Place - approximately 18-foot wide zones (i ncluding the width of the sidewalk) from back of the curb to the property line on both sides from White Oak Ridge to Newport Boulevard.
• Jamboree Road - variable width zone (including the width of the bike trail-sidewalk) from the back of the curb to the property line on t he west side from Canyon View Avenue to Chapman Avenue.
• Additional Areas - areas adjacent to the 18-foot wi de zones along Skylark Place, Chapman Avenue, and Jamboree Road have been dedicat ed to the City with tracts 12672,12741,12711,15398 and PM 92-195. Such areas h ave been landscaped by the developers and the sprinkler systems tied into the District's. b) Medians
• Chapman Avenue - 14-foot wide median from Newport Boulevard to Jamboree Road. • White Oak Ridge - 14-foot wide medians at Newport B oulevard and Canyon View Avenue.
• Trails End Lane - 14-foot wide median from White Oak Ridge to Chapman Avenue. • Jamboree Road - 24-foot wide median from southerly City limits to Santiago Canyon Road.
• Santiago Canyon Road - Variable width from Newport Boulevard to Jamboree Road. • Newport Boulevard - 22-foot wide median from Chapma n Avenue to Santiago Canyon Road.
c) The following items are excluded from the Maintenance District:
• The 8 +/- acre park is excluded from this Landscape Maintenance District. • Sidewalks along all Maintenance District streets ar e excluded from this Landscape Maintenance District.
• The equestrian trail along Canyon View Avenue is ex cluded from this Landscape Maintenance District.
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City of Orange
Landscape Maintenance District No. 86-2
d) Maintenance shall include, but not be limited to:
• repair, removal, replacement or installation of all or any part of any included improvement such as storm drains and pedestrian walkways in the paseos; • providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, and treating for disease or injury; and • the removal of trimmings, rubbish, debris, and other solid waste.
The maintenance of the District improvements genera lly include, but are not limited to all materials, equipment, utilities, labor and incidental expenses including administrative expenses for annual operation of the District as well as the performance of occasional repairs, replacement and expanded maintenance activities associated with those improv ements. Detailed maps and descriptions of the location and extent of the improvements to be maint ained by the District are on file at the City and by reference are made part of this Report.
The estimated annual cost to provide and maintain t he improvements within the District shall be allocated to each property in proportion to the spe cial benefits received. The Method of Apportionment described in this Report utilizes commonly accepted assessment engineering practices and has been established pursuant to the 1972 Act and the provisions of the California Constitution.
Engineer’s Report
City of Orange
Landscape Maintenance District No. 86-2
10 PART II — METHOD OF APPORTIONMENT
A. General
The 1972 Act permits the establishment of assessmen t districts by agencies for the purpose of providing certain public improvements, which include the construction, maintenance, and servicing of public landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formu la or method which fairly distributes the net amount among all assessable lots or parcels in proportion to th e estimated benefits to be received by each such lot or parcel from the improvements.”
The method of apportionment described in this Repor t for allocation of special benefit assessments utilizes commonly accepted engineering practices and have been established pursuant to the 1972 Act and the provisions of the California Constitution. The formula used for calculating assessments in this District reflect the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on benefit to each parcel.
B. Benefit Analysis
Each of the proposed improvements, the associated c osts and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the California Constitution and 1972 Act. The improvements provided by this District and for which properties will be assessed have been identified as necessary, required and/or desired for the orderly development of the residential properties within the District to t heir full potential. As such, the ongoing operation , servicing and maintenance of these improvements would be the financial obligation of those properties.
Therefore, the improvements and the annual costs of ensuring the maintenance and operation of the improvements are a distinct and special benefit to the residential properties within the District.
Special Benefit
The method of apportionment (method of assessment) established herein is based on the premise that each assessed parcel within the District receives s pecial benefits from the improvements and the desirability and security of those properties is enhanced by the presence of well-maintained landscaping in close proximity to those properties.
The special benefits associated with the landscaping and open space improvements are specifically:
• Enhanced desirability of properties through association with the improvements. • Improved aesthetic appeal of properties providing a positive representation of the area and properties.
• Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
• Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention.
• Increased sense of pride in ownership of property within the District resulting from well- maintained improvements associated with the properties.
Engineer’s Report
City of Orange
Landscape Maintenance District No. 86-2
11 • Enhanced quality of life through well-maintained green space and landscaped areas. • Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surrounding s and amenities including abatement of graffiti.
• Enhanced environmental quality of the parcels by m oderating temperatures, providing oxygenation and attenuating noise.
The parkways and medians consist of landscaped areas along the edge of or within the middle of streets and highways in the District. The District also has landscaped corridors extending through the developed area, which provide access to Santiago Hills Park. The improvements in these areas consist of trees, shrubs, ornamental vegetation, and appurtenant improvements.
The improvements extend throughout the development area and serve several purposes. The landscaped parkways along the streets and highways enhance the public walkways throughout the District and allow pedestrian access to the residents in the area. These parkways also provide passive and active recreational uses as well as the aesthet ic enhancement for the total development area.
Landscaped median islands also provide similar enhancements for the residents in the area.
The landscaped recreation/pedestrian corridors throughout the District provide for open space and recreational uses, which connect to the park site throughout the development area. Besides contributing to the active and passive recreation use in the are a, the corridors aesthetically enhance the area within the District.
Maintenance of these public improvements primarily renders a people oriented benefit to the properties within the boundaries of the District and, as such, relates to the number of persons in each dwelling unit on each property. These benefits are direct and special to the properties within the District.
The preceding special benefits all contribute to the overall esthetic value and desirability of each of the assessed parcels within the District and thereby pr ovide a special enhancement to these properties.
Furthermore, it has been determined that the lack o f funding to properly service and maintain the improvements would likely have a direct negative impact on the properties within the District.
General Benefit
In reviewing the District improvements, the proximity of those improvements to both properties within the District and those outside the District as well as the reasons for installing and constructing suc h improvements, it is evident that the improvements are solely the result of developing properties within the District and the ongoing maintenance and operation of these improvements will directly affect the properties within the District. Although the improv ements are visible to the public at large, the construction and installation of these improvements were necessary for the development of properties within the District and are not required nor necess arily desired by any properties or developments outside the District boundary and any public access or use of the improvements by others is incidental.
Therefore, it has been determined that the improvements and the ongoing maintenance, servicing and operation of those improvements provide no measurab le general benefit to properties outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District.
Engineer’s Report
City of Orange
Landscape Maintenance District No. 86-2
12 C. Assessment Methodology
The benefit formula used to determine the assessment obligation for each parcel should be based upon both the improvements that benefit the parcels as well as the use of each property as compared to other parcels that benefit from those specific improvements. The method of apportionment established for most benefit assessment districts utilizes a weight ed method of apportionment known as an Equivalent Benefit Unit (EBU) methodology The Equiv alent Benefit Unit method of apportionment uses the single-family home site as the basic unit of assessment. A single-family residential property equals one Equivalent Benefit Unit (“EBU”). Every other la nd use is converted to EBUs based on an assessment formula that equates the property’s specific development status, type of development (land use), and size of the property, as compared to a single-family home site.
The EBU method of apportioning benefit is typically seen as the most appropriate and equitable assessment methodology for districts formed under the 1972 Act, as the benefit to each parcel from the improvements are apportioned as a function of land use type, size and development.
EBU Application by Land Use:
Single-Family Residential — This land use is defined as a fully subdivided re sidential home site with or without a structure. This land use is assessed 1.0 EBU per lot or parcel. This is the base value that the other land use types are compared and weighted against (i.e. Equivalent Benefit Unit or EBU).
Multi-Family Residential — This land use is defined as a fully subdivided re sidential parcel that has more than one residential unit developed on the property. This land use is assessed 0.6 EBU per dwelling unit.
Mixed Use Property — This land use is defined as property developed fo r either commercial or industrial use. This land use type is assessed at 11.0 EBUs per gross acre.
Exempt Parcels — This land use identifies properties that are not assessed and are assigned 0.0 EBU.
This land use classification may include, but is not limited, to lots or parcels identified as public streets and other roadways (typically not assigned an APN b y the County); dedicated public easements, open space areas and right-of-ways including greenbelts and parkways; utility right-of-ways; common areas, sliver parcels and bifurcated lots or any other pro perty that cannot be developed; park properties and other publicly owned properties that are part of th e District improvements or that have little or no improvement value. These types of parcels are consi dered to receive little or no benefit from the improvements and are therefore exempted from assessment.
Lots 9, 10, 11, 15, and 19 of Tract No. 12417 have been assigned 0.0 EBU because they have been excluded from the District. The cost of maintaining the landscape improvements on these publicly owned parcels is not paid by the District but rather from the general fund of the public agency owning the parcel. Therefore, these publicly owned parcels do not receive any special benefit from the District.
The following table provides a listing of land use types, land use code designations, the Equivalent Benefit Unit factor applied to that land use type, and the multiplying factor used to calculate each parcel’s individual EBU.
Engineer’s Report
City of Orange
Landscape Maintenance District No. 86-2
13 Land Use Codes and Equivalent Benefit Units
Property Type Equivalent Benefit
Unit
Multiplier
Single-family Residential 1.000 Unit/Lot/Parcel
Multi-family Residential 0.600 Units/Dwelling Units
Mixed Use 11.000 Acreage
Exempt 0.000 Parcel
The benefit formula applied to parcels within the D istrict is based on the preceding Equivalent Benefit Unit (EBU) table. Each parcel's EBU correla tes the parcel’s special benefit received as compared to the other parcels benefiting from the improvements.
The following formula is used to calculate each parcel’s EBU (proportional benefit).
Parcel Type EBU x Multiplier (Acres or Unit) = Parcel’s EBU The total number of Equivalent Benefit Units (EBUs) is the sum of all individual EBUs applied to parcels that receive a special benefit from the imp rovement. An assessment amount per EBU (Rate) for each improvement is established by taking the t otal cost of the improvement and dividing that amount by the total number of EBUs of parcels benef iting from the improvement. This Rate is then applied back to each parcel’s individual EBU to det ermine the parcel’s proportionate benefit and assessment obligation for that improvement.
The Maximum allowable assessment rate of $369.44 EB U (single family) generates an assessment total of $533,650.77.
Total Balance to Levy / Total EBU = Assessment Rate per EBU Assessment Rate per EBU x Parcel’s EBU = Parcel’s Assessment
Engineer’s Report
City of Orange
Landscape Maintenance District No. 86-2
14 PART III — DISTRICT BUDGET
The following budget outlines the estimated costs to maintain the improvements for 2023-2024.
ANNUAL LEVY OF ASSESSMENT
LANDSCAPE MAINTENANCE DISTRICT NO. 86-2
City of Orange
ESTIMATED COSTS
OPERATION & MAINTENANCE FUND BALANCE FROM PRIOR YEA RS
Estimated Fund Balance (Includes 15-1 & 86-2) as of March 2023 $717,598 The estimated budget necessary for the 2023-2024 Fiscal Year for the District is as follows:
BUDGET ITEM COST
ANNUAL MAINTENANCE
Landscaping $391,321
Tree Trimming $175,000
Electrical Maintenance $40,000
Misc. Contract Services $0
Repair/ Maintenance Services $47,051
Supplies $6,400
Other Professional Services $1,000
Telephone $1,000
Electricity $13,000
Water $168,000
Salaries & Benefits $37,027
City Administrative Services $42,994
Capital Replacement/ Dedicated Reserves $0
TOTAL EST. LANDSCAPE MAINTENANCE EXPENDITURES $922, 793
ESTIMATED REVENUE
Landscape Maintenance District No. 86-2 $533,651
Rancho Santiago Community College District $25,106
Proposed Benefit Assessment FY 2023/24 (LMD 15-1)
(See LMD 15-1 Engineer’s Report for specifics)
• CPI Adjustment (Current Year 3.0%)
• Unused CPI Adjustment (Carry over from prior years)
$356,873
$10,706
$0
TOTAL ESTIMATED REVENUE $926,336
Engineer’s Report
City of Orange
Landscape Maintenance District No. 86-2
15 SURPLUS FUNDS TO BE ADDED TO RESERVES
$3,543
●This Budget Estimate is for the purpose of establishing an Annual Assessment. It may vary from the adopted City Budge t. All assessments collected by the District may only be used for Dist rict expenditures regardless of the Budget Estimate.
BALANCE TO LEVY $533,651
Engineer’s Report
City of Orange
Landscape Maintenance District No. 86-2
16 PART IV — DISTRICT DIAGRAMS
The parcels within the Landscape Maintenance Distri ct No 86-2 consist of all lots, parcels and subdivisions of land located in the planned residential development known as Santiago Hills.
The following diagram incorporates all parcels with in the District, as the same existed at the time this Report was prepared. The combination of this m ap and the Assessment Roll contained in this Report constitute the Assessment Diagram for the Landscape and Maintenance District No. 86-2.
Engineer’s Report
City of Orange
Landscape Maintenance District No. 86-2
17 Engineer’s Report
City of Orange
Landscape Maintenance District No. 86-2
18 PART V — ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District is based on available parcel maps and property data from the Orange County Assessor’s Off ice, as they existed at the time this Engineer’s Report was prepared and the City Council adopted th e Resolution of Intention. A listing of the lots and parcels to be assessed within this District along with the assessment amounts is provided herein.
If any parcel submitted for collection is identifie d by the County Auditor/Controller to be an invalid parcel number for the fiscal year, a corrected parc el number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Co ntroller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate described in this Report as app roved by the City Council. Therefore, if a single parcel is subdivided to multiple parcels, the asses sment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.
The following is a list of the parcels and proposed assessment amounts for Fiscal Year 2023-2024 for each of the parcels within the District as dete rmined by the assessment rates and method of apportionment described herein: