Agenda packet — Placentia City Council, June 18, 2024 (part 5 of 8)

For systematic re -inspections, this could be due to noticed trends such as specific treatment types (e.g. open -graded mixed), a specific inspector or geographical area. In these cases Bucknam continues to utilize a 10% re -inspection policy.
e. PCI Comparison with Past Surveys - if previous inspection data is available, new PCI's calculated through the most recent inspections will be compared to previous PCI's. If the variance in PCI is greater than +/- 10 PCI points, these sections will be flagged for further investigation and/or re - inspection (In the cases that a PCI increases or decreases by 10 points follows the established CPMPG guidelines; Appendix A, page A-18).
f. Schedule of data submittal — Pending on the City's last major PMP submittal, Bucknam will assist the agency in submitting the following:
g.
❖ Master Plan of Arterial Highways (MPAH) routes will be surveyed and reported on at least once every two years
• Local streets will be surveyed and reported on every six years • Corresponding MPAH and local PCI reporting and budgetary reporting will be submitted every two years
Experience of Inspectors — Bucknam staff have been trained on the use of StreetSaver and the ACOE StreetSaver segment calibration and inspection practices. Mr. Peter Bucknam (Project Manager) and Mr. Shaun Russo (Lead Field Technician) have completed the StreetSaver Certification of Professional Development courses. All Bucknam field technicians are trained using the ACOE survey methodologies and have passed OCTA's prequalification testing. Bucknam Infrastructure Group inspectors have attended formal training on pavement condition distress surveys. This training was conducted prior to performing any work using the ASTM D6433-18 protocols, consistent with OCTA's requirements.

Inspector Name Date of ASTM D6433 Training Training Conducted by Shaun Russo
...............................................

Aaron Cohodas
...............................................

Josh Logsdon
...............................................

Cade Bucknam
❑ CTA
.................

OCTA
.................

OCTA
h. Field data collection safety procedures — Bucknam field survey techniques utilize the following procedures:
a. All vehicles are properly marked or flagged with appropriate sign markings indicating that a "PAVEMENT SURVEY IS IN PROGRESS"
b. All vehicles have the proper flashing amber light beacons placed on the top of the vehicle to allow for proper visibility and line -of -site warning c. Large MPAH routes are surveyed using two field technicians to increase traffic control warning and safety
d. While parking or stopping along the survey route, vehicles legally park within the right- of-way or use a parking lot
e. All field technicians wear ANSI —105 Class II safety vests

City of Placentia, CA
2024 Citywide Pavement Management Plan — OCTA Submittal Final Report - April 12, 2024

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XV. APPENDIX E - PAVEMENT MANAGEMENT DATA FILES
The City of Placentia StreetSaver database (.bat file) has been enclosed for City and OCTA use. This data and the associated reporting data includes:
• Street names and limits for the City's public streets • Street identifiers (Branch ID, Section ID)
• Direction
• Begin and end of section
• Length, width and true areas
• Functional Classification (MPAH, Local)
• Number of travel lanes
• Pavement Condition Index (PCI) and date of inspection • Type of recommended treatment
• Cost of recommended treatment

City of Placentia, CA
2024 Citywide Pavement Management Plan — OCTA Submittal Final Report - April 12, 2024

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XVI. APPENDIX F - GIS MAPS / CURRENT CONDITIONS
City of Placentia, CA
2024 Pavement Condition Index Map
i'.B LJTC K RA INC

TO:

VIA:

FROM:

DATE:

Placentia City Council

CITY COUNCIL

CITY ADMINISTRATOR

ACTING DIRECTOR OF PUBLIC WORKS
JUNE 18, 2024

AGENDA REPORT
SUBJECT: PUBLIC HEARING TO PROVIDE FOR THE ANNUAL LEVY OF ASSESSMENT FOR THE CITY OF PLACENTIA LANDSCAPE MAINTENANCE DISTRICT 92-1 FOR FISCAL YEAR 2024-25
FISCAL
IMPACT: REVENUE: $ 457,992 (RECOUPED THROUGH ASSESSMENTS) EXPENDITURES: $ 440,867 (PROPOSED FY 2024-25 BUDGET LMD 92-1 FUND) SUMMARY:

The City of Placentia administers Landscape Maintenance District ("LMD") 92-1 ("District").

Property owners in the District pay an assessment on their property tax bill for the maintenance of common area landscaping. Each year, the City Council must order the preparation of an Engineer's Report which determines the amount of the assessment to be levied and reconfirms the boundaries and composition of the district. Based on the Engineer's Report (Attachment 2), the assessment rates for Fiscal Year ("FY") 2024-25 for LMD 92-1 will remain the same at current levels, which is the maximum allowed by law for this district without a new vote of the property owners to approve a rate adjustment. This action requests that the City Council conduct a public hearing to receive public testimony, and upon conclusion of the public hearing, adopt a resolution approving the Engineer's Report and setting the annual levy of assessment for FY 2024-25.

RECOMMENDATION
It is recommended that the City Council take the following actions:

1. Open the Public Hearing concerning the levy and collection of assessments within the Landscape Maintenance District 92-1; and

2. Receive the Staff Report, consider all public testimony, ask questions of Staff; and

3. Close the Public Hearing; and

4. Adopt Resolution No. R--2024-43, a Resolution of the City Council of the City of Placentia, California, approving Engineer's Report, confirming diagram and assessment, and ordering levy of continued assessments for Fiscal Year 2024-25 for Placentia Landscape Maintenance District No. 92-1.

2.a.

June 18, 2024

City Council Agenda
June 18, 2024

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DISCUSSION:

On May 2, 1992, the City Council adopted Resolution No. 92-R-123, which initially formed the District. This District, utilizing benefit assessments, funds the cost to maintain and administer the landscape areas identified within LMD 92-1, which includes Placentia Champions Sports Complex ("Complex"). In 1996, the City Council transferred the financial responsibility for maintenance of the Complex from the District to the City's General Fund. At the time it was determined that since the Complex had grown operationally and hosted sport leagues from outside the City, the General Fund should instead fund the cost to maintain the Complex. However, in 2010, the City Council adopted Resolution No. R-2010-03, which returned the financial responsibility of maintaining the Complex back to the District. This was done due to the extensive financial difficulties the City was faced with at the time, and the City's General Fund could not support the cost of maintaining the Complex. The Complex, however, is still an assessed improvement within the District and is one of numerous improvements maintained by the District. By 2014, it had become apparent that the District no longer generates sufficient revenue to maintain all the improvements within the District even when excluding the cost to maintain the Complex. As part of the Fiscal Year (FY) 2014-15 Operating Budget the maintenance cost for the Complex was informally transferred again to the City's General Fund to reduce the structural deficit within the District's fund.

Status of LMD 92-1 Fund
The cost to maintain the Complex and other improvements within the District has increased since the District's establishment in 1992. However, the rates paid by the assessed parcels have never been adjusted to match the rate of inflation. This has led to a persistent structural deficit within the District Fund, which is balanced each year by adjusting operational costs (i.e., reducing service levels) to maintain solvency and avoid a direct General Fund subsidy.

In addition to landscape maintenance, the District's assessments cover irrigation and electrical costs, infrastructure maintenance and repair, and management expenses. These costs have consistently risen over time. Including the Complex's maintenance costs in the District budget would create an annual deficit requiring a General Fund subsidy. Therefore, the Complex's maintenance costs are included in the City's General Fund and not budgeted in the District. It is important to note that the City collects user fees from sports groups using the Complex and fees for sports field lights, which contribute to General Fund revenues and help offset the maintenance costs for the Complex.

In 1996, the voters of California approved Proposition 218, which limits the ability of public agencies to increase assessments for such districts. The cost to maintain the Complex and all other District improvements will continue to grow, and despite removing the maintenance costs of the Complex from the District, the City can expect to begin subsidizing the District in the near future. The current maximum rate per assessment unit established for the LMD 92-1 is summarized as follows:

City Council Agenda
June 18, 2024

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Land Use Type
Current Assessment Rate
Single -Family Residential
Commercial/Industrial
Multi -Family Residential
Undeveloped
$154.87 per parcel
$1,548.70 per acre
$108.41 per unit
$774.35 per parcel
These rates have not been adjusted since the District was formed. This District is not subject to an annual escalation unlike the City's community facilities districts. The District's current revenue is only sufficient to cover minimal routine maintenance costs. The current assessment rates do not include a capital improvement component for needed capital repairs and improvements. As such, this structural deficit needs to be addressed to ensure the District's financial solvency and capital needs of the District. Staff will present potential options to the City Council for evaluation during a future study session.

Public Hearing Process
The Landscaping and Lighting Act of 1972 (Streets and Highways Code § 22500-22647) requires that the City undertake certain proceedings for any fiscal year during which assessments are to be levied and collected upon private property. These proceedings are accomplished at two (2) separate City Council meetings. On May 21, 2024, the City Council adopted Resolution No. 2024- 30 declaring its intention to provide for the Annual Levy of Assessments for LMD 92-1 and setting the time and date for a public hearing.

The Annual Levy of Assessments is for the purpose of providing landscape maintenance and means of assessment for the same as shown in the attachments. Each fiscal year, the City Council directs the preparation of an Engineer's Report, budgets and proposed assessments before the assessments can be levied. The Engineer's Report establishes the foundation and justification for the continued collection of the assessments for FY 2024-25. Documents to provide for the annual levy are presented for City Council approval as follows:

1. Resolution confirming a Diagram and Assessment, providing for Annual Assessment Levy (Attachment 1)

2. Engineer's Report and Assessment Diagram (Attachment 2)

3. Assessment Roll (On File with The City Clerk)
LMD 92-1 is exempt from, and not subject to the procedures and approval processes set forth in Article XIII D, Section 4 of the California Constitution enacted by Proposition 218 on November 5, 1996. The reason LMD 92-1 is not subject to Proposition 218 can be attributed to the fact that Proposition 218 also enacted Article XIII D, Sections 5 and 5(b) which exempted assessment districts formed prior to November 6, 1996, and which were formed pursuant to a petition signed by those owning all the parcels subject to the assessment at the time the assessment was initially imposed. This exemption is contingent on there being no increase in the amount assessed on a property owner in a category from the prior year. Since LMD 92-1 was formed prior to November 6, 1996, pursuant to a petition signed by those owning all the parcels subject to the assessment at the time the assessment was initially imposed, the District is exempt from the procedures and approval process set forth by Proposition 218.

City Council Agenda
June 18, 2024

Page 4 of 4 ends

Staff recommends that the City Council conduct the public hearing and adopt the attached Resolution (Attachment 1). Although verbal testimony may be taken, protests to the annual levy must be submitted in writing and filed with the City Clerk. No written protests have been filed as of June 13, 2024. The City Clerk will provide City Council with copies of any written protests received subsequently.

FISCAL IMPACT:

For FY 2024-25, LMD No. 92-1 will have an estimated $440,867 in expenditures and projected assessment revenue of $457,992. There is no impact to the General Fund associated with these recommended actions.

Prepared by: Reviewed and approved:

Elsa Y. Robinson Chris Tanio, PE
Senior Management Analyst Acting Director of Public Works Reviewed and approved: Reviewed and approved:

VawAiwk, QmAtA,
Jennifer Lampman Damien R. Arrula
Director of Finance City Administrator
Attachments:

1. Resolution R-2024-43 — Engineer's Report and Levy of Assessment for LMD 92-1

2. FY 2024-25 Engineer's Report & Assessment Diagram

3. Assessment Roll

RESOLUTION NO. R-2024-43

A RESOLUTION OF CITY COUNCIL OF THE CITY OF

PLACENTIA APPROVING ENGINEER'S REPORT,

CONFIRMING DIAGRAM AND ASSESSMENT AND ORDERING

LEVY OF CONTINUED ASSESSMENTS FOR FISCAL YEAR
2024-25 FOR PLACENTIA LANDSCAPE MAINTENANCE
DISTRICT NO. 92-1.

A. Recitals.
(i). On May 5, 1992, by its Resolution No. 92-R-123, this Council ordered the formation of and levied the first assessment within the Placentia Landscape Maintenance District No. 92-1 ("District") in accordance with the provisions of Article XIIID of the California Constitution, and the Landscaping and Lighting Act of 1972 (the "Act"), Part 2 of Division 15 of the California Streets and Highways Code (commencing with Section 22500 thereof).
(ii). The purpose of the District is for the installation, maintenance, and servicing of landscape improvements, as described in the Engineer's Report. (iii). By its Resolution No. R-2024-29, A Resolution Directing Preparation of Annual Report for the Landscape Maintenance District No. 92-1 (the "Assessment District"), this Council designated the City Engineer as Engineer of Work and ordered said Engineer to make and file a report in writing in accordance with and pursuant to the Landscaping and Lighting Act of 1972.
(iv). The report was duly made and filed with the City Clerk and duly considered by this Council and found to be sufficient in every particular, whereupon it was determined that the report should stand as the Engineer's Report for all subsequent proceedings under and pursuant to the aforesaid resolution, and that June 18, 2024 at the hour of 7:00 p.m. in the Placentia City Council Chambers, 401 East Chapman Avenue, Placentia, California, were appointed as the time and place for a hearing by this Council on the question of the levy of the proposed continued assessments, notice of which hearing was given as required by law.
(v). At the appointed time and place the hearing was duly and regularly held, and all persons interested and desiring to be heard were given an opportunity to be heard, and all matters and things pertaining to the levy of the continued assessments were fully heard and considered by this Council, and all oral statements and all written protests or communications were duly heard, considered and overruled, and this Council thereby acquired jurisdiction to order the levy and the confirmation of the diagram and assessment prepared by and made a part of the Engineer's Report to pay the costs and expenses thereof.

Resolution R-2024-43

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B. Resolution.

NOW, THEREFORE, the City Council of the City of Placentia does hereby find, determine and resolve as follows:

1. The facts set forth in the Recitals, Part A of this Resolution, are true and correct.

2. The public interest, convenience and necessity require that the levy be made.

3. The Assessment District benefited by the improvements and assessed to pay the costs and expenses thereof, and the exterior boundaries thereof, are as shown by a map thereof filed in the office of the City Clerk, which map is made a part hereof by reference thereto.

4. The Revised Engineer's Report as a whole and each part thereof, to wit:
(a) The Engineer's estimate of the itemized and total costs and expenses of maintaining the improvements and of the incidental expenses in connection therewith;
(b) The diagram showing the assessment district, plans and specifications for the improvements to be maintained and the boundaries and dimensions of the respective lots and parcels of land within the Assessment District; and (c) The assessment of the total amount of the cost and expenses of the proposed maintenance of the improvements upon the several lots and parcels of land in the Assessment District in proportion to the estimated special benefits to be received by such lots and parcels, respectively, from the maintenance, and of the expenses incidental thereto; are finally approved and confirmed.

5. Final adoption and approval of the Revised Engineer's Report as a whole, and of the plans and specifications, estimate of the costs and expenses, the diagram and the assessment, as contained in the report as hereinabove determined and ordered, is intended to and shall refer and apply to the report, or any portion thereof as amended, modified, or revised or corrected by, or pursuant to and in accordance with, any resolution or order, if any, heretofore duly adopted or made by this Council.

6. The assessment to pay the costs and expenses of the maintenance of the improvements for Fiscal Year 2024-25 is hereby levied. For further particulars pursuant to the provisions of the Landscaping and Lighting Act of 1972, reference is hereby made to the Resolution Directing Preparation of Engineer's Report.

Resolution R-2024-43

Page 2 ends

7. Based on the oral and documentary evidence, including the Engineer's Report, offered and received at the hearing, this Council expressly finds and determines (a) that each of the several lots and parcels of land will be specially benefited by the maintenance of the improvements at least in the amount if not more than the amount, of the assessment apportioned against the lots and parcels of land, respectively, and (b) that there is substantial evidence to support, and the weight of the evidence preponderates in favor of, the aforesaid finding and determination as to special benefits.

8. The City of Placentia City Council hereby certifies that the assessments to be placed on the 2024-25 property tax bills meet the requirements of Proposition 218 that added Articles XIIIC and XIIID to the California Constitution.

9. The assessments are levied without regard to property valuation.

10. Immediately upon the adoption of this resolution, but in no event later than August 10th following such adoption, the Engineer of Work shall file a certified copy of the diagram and assessment and a certified copy of this resolution with the Auditor of the County of Orange. Upon such filing, the County Auditor shall enter on the County assessment roll opposite each lot or parcel of land the amount of assessment thereupon as shown in the assessment. 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. After collection by the County, the net amount of the assessments, after deduction of any compensation due the County for collection, shall be paid to the City of Placentia.

11. The moneys representing assessments collected by the County shall be deposited in the City Treasury to the credit of the improvement fund previously established under the distinctive designation of the Assessment District. Moneys in the improvement fund shall be expended only for maintenance, servicing, construction or installation of the improvements.

APPROVED and ADOPTED this 18th day of June 2024.

Jeremy B. Yamaguchi, Mayor
ATTEST:

Robert S. McKinnell, City Clerk
Resolution R-2024-43

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STATE OF CALIFORNIA

COUNTY OF ORANGE
I, Robert S. McKinnell, City Clerk of the City of Placentia do hereby certify that the foregoing Resolution was adopted at a regular meeting of the City Council held on the 18th day of June 2024 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

COUNCILMEMBERS:

Robert S. McKinnell, City Clerk
APPROVED AS TO FORM:

Christian L. Bettenhausen, City Attorney
Resolution R-2024-43

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CITY OF PLACENTIA

ENGINEER'S REPORT
Landscape Maintenance District No. 92-1
Fiscal Year 2024-25
Landscape Maintenance District No. 92-1
June 2024
Intent Meeting: May 21, 2024
Public Hearing: June 18, 2024

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25

ENGINEER'S REPORT AFFIDAVIT
City of Placentia
Landscape Maintenance District 92-1
For Fiscal Year 2024-25
City of Placentia,
County of Orange, State of California
This Report describes the City of Placentia Landscape Maintenance District 92-1 and proposed changes or modifications related thereto including the improvements, budgets, parcels, and assessments to be levied for Fiscal Year 2024-25 pursuant to the City's Resolution of Intention. Reference is hereby made to the Orange County Assessor's maps for a detailed description of the lines and dimensions within District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this
.l day of
, 2024.

By:

Christopher M. Tanio, PE
Acting Director of Public Works/City Engineer

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
ARTICLE I. TABLE OF CONTENTS
Introduction 6
Engineer's Report and Continuation of Assessments 6
B. Legislative Analysis 7
(a) Proposition 218 7
(b) Silicon Valley Taxpayers Association, Inc. v Santa Clara County Open Space Authority (2008) 44 Cal. 4th 431 7
(c) Dahms v. Downtown Pomona Property (2009) 174 Cal. App. 4th 708 8 (d) Bonander v. Town of Tiburon (2009) 180 Cal. App. 4th 103 9 (e) Beutz v. County of Riverside (2010) 184 Cal. App. 4th 1516 9 (f) Golden Hill Neighborhood Association v. City of San Diego (2011) 199 Cal.

App. 4th 416 9
(g) Compliance with Current Law 9
Article II. II. Plans & Specifications
11 (a) Entrance Signs 11
(b) Islands 11
(c) Parkway Vistas 11
(d) Unocal/Fieldstone Oil Well Lots — Right -of -Way Screen Planting 12 (e) Street Right -of -Way Landscaping 12
(f) Easements — Public Storm Drain and Sewer 13
(g) Placentia Champions Sports Complex 13
Article I II. I I I . Fiscal Year 2024-25 Estimate of Cost and Budget 15 A. Budget for Fiscal Year 2024-25 15
Article IV. IV. Method of Assessment Apportionment
17 A. Discussion of Benefit 17
B. Special Benefit 19
(a) Proximity to Improved Landscaped Areas within the District 19

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
(b) Access to Improved Landscaped Areas within the District 19 (c) Improved Views within the Assessment Districts 19
(d) Extension of a Property's Outdoor Areas and Green Spaces for Properties within Close Proximity to the Improvements 19
(e) Creation of Individual Lots for Residential and Commercial Use that, in Absence of the Assessments, Would Not Have Been Created 20 C. General Versus Special Benefit 20
D. Benefit Finding 21
(f) Park Improvements - Quantification of General Benefit 21 (g) Benefit to Property Outside the Assessment Districts 22 (h) Benefit to Property Inside the Assessment Districts that is Indirect and Derivative 22
(i) Benefit To The Public At Large 23
(j) Total Park Improvements General Benefits 24
(k) Landscaping and Other Improvements - Quantification of General Benefit24 (I) Benefit to Property Outside the Assessment Districts 24 (m) Benefit to Property Inside the Assessment Districts that is Indirect and Derivative 25
Benefit To The Public At Large 25
(n) Total Other Improvements General Benefits 26
(o) TOTAL COMBINED GENERAL BENEFITS 26
(p) Final Step — Calculate the Current General Benefit Contribution from the City 26 Method of Apportionment 28
Annual Assessment Calculation 30
Duration of Assessment 30
Appeals of Assessments Levied to Property 31
Assessment Funds Must Be Expended Within the District Area 31 Assessment 31
Assessment Diagram 33
Assessment RoII 34

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25

INTRODUCTION
Pursuant to the provisions of the Landscaping and Lighting Act of 19 7 2, being Part 2 of Division 15 of the California Streels and Highways Code, commencing with Section 22500 (hereafter referred to as the "1972 Act"), and in compliance with the substantive and procedural requirements of the California State Constitution Articles XIIIC and XIIID (hereafter referred to as the "California Constitution"), the City Council of the City of Placentia , County of Orange, State of California (hereafter referred to as "City"), in connection with the annual levy and collection of assessments of the special benefit assessment district designated as:

Landscape Maintenance District No. 92-1
(hereafter referred to as the "District"), which includes 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 annual 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 with the development of properties within the District. The improvements to be provided by the District and the assessments described herein are made pursuant to the 1972 Act.

This Engineer's Report ("Report") was prepared to establish the budget for the Improvements (as described below) that will be funded by the 2024-25 assessments and other revenue, and to determine the general and special benefits received from the Improvements by property within the District and the method of assessment apportionment to lots and parcels. This Report and the assessments have been made pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the "Act") and Article XIIID of the California Constitution (the "Article").

ENGINEER'S REPORT AND CONTINUATION OF ASSESSMENTS
The assessment has been continued for over 20 years. In each subsequent year for which the assessments will be continued, the Placentia City Council (the "Council") must direct the preparation of an Engineer's Report, budgets, and proposed assessments for the upcoming fiscal year. After the report is completed, the City Council may preliminarily approve the Engineer's Report and the continued assessments and establish the date for a public hearing on the continuation of the assessments. Accordingly, this Engineer's

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
Report (the "Report") was prepared pursuant to the direction of the City Council.

As required by the Act, this Report includes plans and specifications, a diagram or map of the District, the benefits received by property from the Improvements within the District, and the method of assessment apportionment to lots and parcels within the District.

If the Council approves this Engineer's Report and the continuation of the Assessments by resolution, a notice of public hearing must be published in a local newspaper at least 10 days prior to the date of the public hearing. The resolution preliminarily approving the Engineer's Report and establishing the date for a public hearing is typically used for this notice.

Following the minimum 10 -day time period after publishing the notice, a public hearing is held for the purpose of allowing public testimony about the proposed continuation of the Assessments. This hearing is currently scheduled for June 18, 2024. At this hearing, the Council will consider approval of a resolution confirming the continuation of the Assessments for Fiscal Year 2024-25. If so confirmed and approved, the Assessments would be submitted to the Orange County Auditor/Controller for inclusion on the property tax rolls for Fiscal Year 2024-25.

LEGISLATIVE ANALYSIS
PROPOSITION 218
The Right to Vote on Taxes Act was approved by the voters of California on November 6, 1996, and is now Article XIIIC and XIIID of the California Constitution. Proposition 218 provides for benefit assessments to be levied to fund the cost of providing services and improvements, as well as maintenance and operation expenses to a public improvement which benefits the assessed property.

This ruling is significant in that the Court clarified how Proposition 218 made changes to the determination of special benefit. The Court also found that:
• Benefit assessments are for special, not general, benefit • The services and/or improvements funded by assessments must be clearly defined

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
• Special benefits are directly received by and provide a direct advantage to property in the Improvement District
• The assessment paid by property should be proportional to the special benefits it receives from the Improvements.

This Engineer's Report and the process used to establish the continuation of the assessments for fiscal year 2024-25 are consistent with the SVTA decision and with the requirements of Article XIIIC and XIIID of the California Constitution based on the following factors:

The District is drawn to include the entire City, although only parcels deriving special benefits are included in the assessment rolls. Thus, zones of benefit are not required, and the assessment revenue derived from real property in the District is expended only on the Improvements in the District.

The Improvements which are constructed and maintained with assessment proceeds in the District are located in close proximity to the real property subject to the assessment.

The Improvements provide landscaping and other services to the residents of such assessed property. The proximity of the Improvements to the assessed parcels provides a special benefit to the parcel being assessed pursuant to the factors outlined by the Supreme Court in that decision.

Due to their proximity to the assessed parcels, the Improvements financed with assessment revenues in the District benefit the properties in that District in a manner different in kind from the benefit that other parcels of real property in the City derive from such Improvements, and the benefits conferred on such property in the District are more extensive than a general increase in property values.

The assessments paid in the District are proportional to the special benefit that each parcel within that Assessment District receives from the Improvements because:

The specific landscaping Improvements and maintenance and utility costs thereof in the District are specified in this Report; and
Such Improvement and maintenance costs in the District are allocated among different types of property located within the District, and equally among those properties which have similar characteristics, such as single-family residential parcels, multi -family residential parcels, commercial parcels, industrial parcels, etc.

DAHMS V. DOWNTOWN POMONA PROPERTY (2009) 174 CAL. APP. 4TH 708

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
In Dahms v. Downtown Pomona Property ("Dahms") the Court upheld an assessment that was 100% special benefit (i.e. 0% general benefit) on the rationale that the services and improvements funded by the assessments were directly provided to property in the assessment district. The Court also upheld discounts and exemptions from the assessment for certain properties.

BONANDER V. TOWN OF TIBURON (2009) 180 CAL. APP. 4TH 103 Bonander v. Town of Tiburon ("Bonander"), the 1st District Court of Appeal overturned a benefit assessment approved by property owners to pay for placing overhead utility lines underground in an area of the Town of Tiburon. The Court invalidated the assessments primarily on the grounds that the assessments had been apportioned to assessed property based on the costs within sub -areas of the assessment district instead of the overall cost of the improvements and the overall proportional special benefits.

BEUTZ V. COUNTY OF RIVERSIDE (2010) 184 CAL. APP. 4TH 1516 Steven Beutz v. County of Riverside ("Beutz") the Court overturned an assessment for park maintenance in Wildomar, California, primarily because the general benefits associated with improvements and services were not explicitly calculated, quantified, and separated from the special benefits.

GOLDEN HILL NEIGHBORHOOD ASSOCIATION V. CITY OF SAN DIEGO (201 1) 199 CAL. APP. 4TH 416
On September 22, 2011, the San Diego Court of Appeal issued a decision on the Golden Hill Neighborhood Association v. City of San Diego appeal. This decision overturned an assessment for street and landscaping maintenance in the Greater Golden Hill neighborhood of San Diego, California. The court described two primary reasons for its decision. First, like in Beutz, the court found the general benefits associated with services were not explicitly calculated, quantified and separated from the special benefits. Second, the court found that the City had failed to record the basis for the assessment on its own parcels.

COMPLIANCE WITH CURRENT LAW
This Engineer's Report is consistent with the SVTA decision and with the requirements of Article XIIIC and XIIID of the California Constitution because the Improvements to be funded are clearly defined; the benefiting property in the District enjoys close and unique proximity, access and views to the Improvements; the Improvements serve as an extension of usable land area for benefiting properties in the District and such special

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
benefits provide a direct advantage to property in the District that is not enjoyed by the public at large or other property.

This Engineer's Report is consistent with Beutz, Dahms and Greater Golden Hill because the Improvements will directly benefit property in the District and the general benefits have been explicitly calculated and quantified and excluded from the Assessments. The Engineer's Report is consistent with Bonander because the Assessments have been apportioned based on the overall cost of the Improvements and Services proportional special benefit to each property, rather than the proportional cost to the District to provide the Improvements to specific properties.

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25

PLANS & SPECIFICATION
The City maintains landscaping and other improvements in locations within the District's boundaries. The work and improvements to be undertaken by the Landscape Maintenance District No. 92-1 and the cost thereof paid from the levy of the annual Assessment provide special benefit to Assessor Parcels within the District as defined in the Method of Assessment herein. In addition to the definitions provided by the Landscaping and Lighting Act of 1972, (the "Act") the work and improvements are generally described as follows:

ENTRANCE SIGNS
The entrance signs with landscape improvements to be maintained are to be located at the following locations within the District:
• Central Avenue at Chapman Avenue (n/e corner)
• Central Avenue at Gordon Drive
• Central Avenue at Buck Place
• Buena Vista Street at Dressel Drive
• Buena Vista Street at Petry Drive
• Alta Vista Street at Chang Drive
• Alta Vista Street at Swail Drive
• Alta Vista Street at Tebay Drive

ISLANDS
The landscaped islands to be maintained by the District are located as follows:
• Kraemer Blvd. from Alta Vista Street to n/o City Hall • Connecticut Way e/o Kraemer Blvd
• Rose Drive from Alta Vista Street to Buena Vista Street

PARKWAY VISTAS
The landscaped parkway vistas to be maintained by the District are located as follows:
• Kraemer Blvd. e/s (n/o City Hall to Connecticut Way)
• Kraemer Blvd. e/s (Connecticut Way to Alta Vista St.) • Alta Vista Street n/s (from 900' w/o to 800' e/o Dunnavant Dr.) • Alta Vista Street n/s (Rose Dr. to Jefferson St.)
• Alta Vista Street n/s (Jefferson St. to Van Buren St.) • Alta Vista Street s/s (Kraemer Blvd. to All America Way)

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
• Alta Vista Street s/s (Central Ave. to Dunnavant Dr.) • Alta Vista Street s/s (Dunnavant Dr. to Rose Dr.)
• Alta Vista Street s/s (Rose Dr. to Jefferson St.)
• Alta Vista Street s/s (Jefferson St. to Van Buren St.) • Rose Drive w/s (Alta Vista St. to 500'+ n/o Orangethorpe Ave.) • Rose Drive e/s (Alta Vista St. to north boundary of Shopping Center) • Rose Drive e/s (Alta Vista St. to 200' s/o Castner Dr.)

UNOCAL/FIELDSTONE OIL WELL LOTS - RIGHT-OF-WAY SCREEN

PLANTING
The landscaped screen planting areas to be maintained by the District are located as follows:
• Dressel Drive / Howard Place
• Mykannen Circle / Cisneros Lane
• Tidland Circle
• Nevin Lane / Tucker Place
• Nevin Lane / Evans Lane
• Gerhold Lane
• Hill Street / Granger Drive
• Larson Lane / Evans Lane

STREET RIGHT-OF-WAY LANDSCAPING
The street landscaping to be maintained by the District is located as follows:
• Jefferson Street e/s (Alta Vista St. to Garten Dr.)
• Buena Vista s/s (320'± w/o Petry Dr. to 500'± e/o Dressel Dr.) • Van Buren Street w/s (750' n/o Alta Vista St. to Orchard Dr.) • Chang Drive (Alta Vista St. to Evans Ln.)
• Dressel Drive (Buena Vista St. to Munoz PI.)
• Central Avenue (Alta Vista St. to Chapman Ave.)
• Chapman Avenue (Central Ave. to 1130'± east)
• Chapman Avenue (Mission Way to All America Way)
• All America Way w/s (City Hall to Alta Vista St.)
• All America Way e/s (Chapman Ave. 100'± s/o Dartmouth Dr.) • Van Buren Street e/s (Richfield Channel to 200' s/o Alta Vista St.) • Dunnavant Drive (Alta Vista to 1300'± south) (does not include Lot "F", Tract 15139)
• Other minor areas that front non-contiguous assessed parcels

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25

EASEMENTS - PUBLIC STORM DRAIN AND SEWER
Landscaped easements to be maintained by the District are located as follows:
• At various locations within TM 14161 (Fieldstone and Van Daele Tracts and TM 15699 Placentia Development Company)
• Does not include Lot "F," Tract 15139

PLACENTIA CHAMPIONS SPORTS COMPLEX
Maintenance and service may include (but is not limited to) the following':
• Payments for electrical energy and water usage
• Repair, replacement or enhancement of community building, parking lots, fencing, signage, lighting and fixed recreational structures such as playgrounds, play fields, courts, walkways, dugouts, bleachers, scoreboards, restrooms, drinking fountains, picnic tables and shelters, and ancillary items such as storage and utility structures • Irrigation, cultivation, pest control and replacement of plant material, trees, shrubs, ground cover, turf, supplies
• Personnel, utility, and equipment costs
• Contract services where applicable.

Installation, maintenance and servicing of Improvements, may include, but are not limited to, turf and play areas, landscaping, ground cover, shrubs and trees, irrigation systems, sidewalks, parking lots, drainage systems, lighting, fencing, entry monuments, basketball courts, tennis courts, other recreational facilities, graffiti removal and repainting, and labor, materials, supplies, utilities and equipment, as applicable, at each of the locations owned, operated or maintained by the District.

As applied herein, "Installation" means the construction of Improvements, including, but not limited to, land preparation (such as grading, leveling, cutting and filling), sod, landscaping, irrigation systems, walkways and drainage, lights, playground equipment, play courts, playing fields, recreational facilities and public restrooms. "Maintenance" means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of any improvement, including repair, removal or replacement of all or any part of any improvement; providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, 1 For Fiscal Year 2023-24, none of the expenditures shown in Table 1 are for the Placentia Champions Sports Complex. See Note "A" under Table 1 for more details.

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
or treating for disease or injury; the removal of trimmings, rubbish, debris, and other solid waste, and the cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
"Servicing" means the furnishing of electric current, or energy, gas or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements; or water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.

Incidental expenses include all of the following: (a) The costs of preparation of the report, including plans, specifications, estimates, diagram, and assessment; (b) the costs of printing, advertising, and the giving of published, posted, and mailed notices; (c) compensation payable to the County for collection of assessments; (d) compensation of any engineer or attorney employed to render services in proceedings pursuant to this part; (e) any other expenses incidental to the construction, installation, or maintenance and servicing of the Improvements; (f) any expenses incidental to the issuance of bonds or notes pursuant to Streets & Highways Code Section 22662.5; and (g) costs associated with any elections held for the approval of a new or increased assessment (Streets & Highways Code §22526).

Modifications to the District structure could include, but are not limited to, substantial changes or expansion of the Improvements provided, substantial changes in the service provided, modifications or restructuring of the District including annexation or detachment of specific parcels, revisions in the method of apportionment, or proposed new or increased assessments.

The assessment proceeds will be exclusively used for Improvements within the District plus incidental expenses.

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
FISCAL YEAR 2024-25 ESTIM i OF COST AND BUDGET
BUDGET FOR FISCAL YEAR 2024-25
The 1972 Act provides that the total costs for providing the maintenance and servicing of the District Improvements and facilities can be recovered in the assessment spread including incidental expenses. The latter can include engineering fees, legal fees, printing, mailing, postage, publishing, and all other costs identified with the District proceedings.

An estimate of District costs for fiscal year 2024-25 for the maintenance and servicing of the Improvements is provided below.

Table 1 — FY 2024-25 Estimate of Costs
Expenditure Item
Amount
Salaries & Benefits
118,367
Landscaping
82,500
Telephone/Internet
16,000
Public Notice
2,000
Maintenance Expenses/Supplies
2,000
Electricity
20,000
Water
200,000
Estimated Expenditures
440,867
Revenue Item
Amount
Direct Benefit Assessments
457,992
General Fund Contribution
-
Estimated Revenues
$457,992
Budget Allocation to Parcels
Assessment per Assessment Unit (AU)C
$154.87
Total Assessment Units (AUs)
2,957.27
Total Assessment Budget
457,992
Notes to Estimate of Costs:

A. The total estimated expenses for this Fiscal Year do not include the following maintenance and operating costs for the Placentia Sports Champion Complex: $53,454 for landscape and general maintenance plus

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
$14,005 for restroom janitorial services. These costs, totaling $67,459 (or approximately 15% of the total assessment district's annual expenses) are covered by the City's General Fund.

B. The Act requires that proceeds from the assessments must be deposited into a special fund that has been set up for the revenues and expenditures of the District. Moreover, funds raised by the assessment shall be used only for the purposes stated within this Report. Any balance remaining at the end of the Fiscal Year, June 30, must be carried over to the next Fiscal Year. The District may also establish a reserve fund for contingencies and special projects as well as a capital improvement fund for accumulating funds for larger capital improvement projects or capital renovation needs. Any remaining balance would either be placed in the reserve fund, the capital improvement fund, or would be used to reduce future years' assessments.

C. The rate shown here is for an Assessment Unit (single family home or its equivalent). For the definition of the term AU and rates for other types of property, see the section titled, "Method of Assessment" and the sections following it in this report.

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25

METHOD OF ASSESSMENT APPORTIONMENT
This section of the Engineer's Report explains the benefits to be derived from the Improvements and the methodology used to apportion the total assessment to properties within the District.

The District consists of certain assessor parcels within the boundaries as defined by the Assessment Diagram referenced in this report and the parcels identified by the Assessor Parcel Numbers listed with the levy roll. The parcel list includes all privately and publicly owned parcels as shown. The method used for apportioning the Assessment is based upon the relative special benefits to be derived by the properties in the District over and above general benefits conferred on real property or to the public at large. The Assessment is apportioned to lots and parcels in proportion to the relative special benefit from the Improvements. The apportionment of special benefit is a two-step process: the first step is to identify the types of special benefit arising from the Improvements and the second step is to allocate the Assessments to property based on the estimated relative special benefit for each type of property.

DISCUSSION OF BENEFIT
In summary, the Assessments can only be levied based on the special benefit to property.

This benefit is received by property over and above any general benefits. With reference to the requirements for assessments, Section 22573 of the Landscaping and Lighting Act of 1972 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 lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements." Proposition 218, as codified in Article XIIID of the California Constitution, has confirmed that assessments must be based on the special benefit to property and that the value of the special benefits must exceed the cost of the assessment:
"No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel." The following benefit categories summarize the types of special benefit to residential, commercial, industrial and other lots and parcels resulting from the Improvements to be

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
provided with the assessment proceeds. These types of special benefit are summarized as follows:

A. Proximity to Improved Landscaped Areas and Other Public Improvements within the District.

B. Access to Improved landscaped areas and Other Public Improvements within the District.

C. Improved Views within the District.

D. Extension of a property's outdoor areas and green spaces for properties within close proximity to the Improvements.

E. Creation of individual lots for residential and commercial use that, in absence of the Assessments, would not have been created.

In this case, the recent SVTA v. SCCOSA decision provides enhanced clarity to the definitions of special benefits to properties from similar improvements in three distinct areas:
• Proximity
• Expanded or improved access
• Views
The SVTA v. SCCOSA decision also clarifies that a special benefit is a service or improvement that provides a direct advantage to a parcel and that indirect or derivative advantages resulting from the overall public benefits from a service or improvement are general benefits. The SVTA v. SCCOSA decision also provides specific guidance that park improvements are a direct advantage and special benefit to property that is proximate to a park that is improved by an assessment:

The characterization of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g. proximity to a park) or receives an indirect, derivative advantage resulting from the overall public benefits of the improvement (e.g. general enhancement of the district's property values).

Proximity, improved access and views, in addition to the other special benefits listed herein further strengthen the basis of these assessments.

Moreover, the Dahms decision further clarified that certain services and improvements funded by assessments, that are over and above what otherwise would be provided and that other property in general and the public do not share or receive are 100% special benefit. The assessment -funded services upheld by Dahms included streetscape maintenance and security services.

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25

SPECIAL BENEFIT
The special benefits from the Improvements are further detailed below:

PROXIMITY TO IMPROVED LANDSCAPED AREAS WITHIN THE DISTRICT Only the specific properties within close proximity to the Improvements are included in the District. The District has been narrowly drawn to include the properties that receive special benefits from the Improvements. Therefore, property in the District enjoys unique and valuable proximity and access to the Improvements that the public at large and property outside the District do not share.

In absence of the Assessments, the Improvements would not be provided and the public improvements funded in the District would be degraded due to insufficient funding for maintenance, upkeep and repair. Therefore, the Assessments provide Improvements that are over and above what otherwise would be provided. Improvements that are over and above what otherwise would be provided do not by themselves translate into special benefits but when combined with the unique proximity and access enjoyed by parcels in the District, they provide a direct advantage and special benefit to property in the District.

ACCESS TO IMPROVED LANDSCAPED AREAS WITHIN THE DISTRICT Since the parcels in the District are nearly the only parcels that enjoy close access to the Improvements, they directly benefit from the unique close access to improved landscaping areas and other public improvements that are provided by the Assessments.

This is a direct advantage and special benefit to property in the District.

IMPROVED VIEWS WITHIN THE ASSESSMENT DISTRICTS
The City, by maintaining permanent public improvements funded by the Assessments in the District, provides improved views to properties in the District. The properties in the District enjoy close and unique proximity, access and views of the specific Improvements funded in the District; therefore, the improved and protected views provided by the Assessments are another direct and tangible advantage that is uniquely conferred upon property in the District.

EXTENSION OF A PROPERTY'S OUTDOOR AREAS AND GREEN SPACES

FOR PROPERTIES WITHIN CLOSE PROXIMITY TO THE IMPROVEMENTS In large part because it is cost prohibitive to provide large open land areas on property in the District, the residential, commercial and other benefiting properties in the District do not have large outdoor areas and green spaces. The Improvements within the District

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
provide additional outdoor areas that serve as an effective extension of the land area for proximate properties because the Improvements are uniquely proximate and accessible to property in close proximity to the Improvements. The Improvements, therefore, provide an important, valuable and desirable extension of usable land area for the direct advantage and special benefit of properties in the District because such properties have uniquely good and close proximity to the Improvements.

CREATION OF INDIVIDUAL LOTS FOR RESIDENTIAL AND COMMERCIAL

USE THAT, IN ABSENCE OF THE ASSESSMENTS, WOULD NOT HAVE

BEEN CREATED
In most of the District, the original owner/developer(s) of the property within the District agreed unanimously to the Assessments. The Assessments provide the necessary funding for public improvements that were required as a condition of development and subdivision approval. Therefore, such Assessments allowed the original property to be subdivided and for development of the parcels to occur. As parcels were sold, new owners were informed of the Assessments through the title reports, and in some cases, through Department of Real Estate "White Paper" reports that the parcels were subject to assessment. Purchase of property was also an "agreement" to pay the Assessment.

Therefore, in absence of the Assessments, the lots within most of the District would not have been created. These parcels, and the improvements that were constructed on the parcels, receive direct advantage and special benefit from the Assessments.

GENERAL VERSUS SPECIAL BENEFIT
Article XIIIC of the California Constitution requires any local agency proposing to increase or impose a benefit assessment to "separate the general benefits from the special benefits conferred on a parcel." The rationale for separating special and general benefits is to ensure that property owners subject to the benefit assessment are not paying for general benefits. An assessment can fund special benefits but cannot fund general benefits. Accordingly, a separate estimate of the special and general benefit is given in this section.

In other words:

Total
Beiietit
G eneral special
Benefit + Benefit
There is no widely accepted or statutory formula for general benefit. General benefits are benefits from improvements or services that are not special in nature, are not "particular

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
and distinct" and are not "over and above" benefits received by other properties. SVTA vs. SCCOSA provides some clarification by indicating that general benefits provide "an indirect, derivative advantage" and are not necessarily proximate to the improvements.

In this Report, the general benefit is liberally estimated and described, and then budgeted so that it is funded by sources other than the Assessment.

The starting point for evaluating general and special benefits is the current, baseline level of service. The Assessment will fund Improvements "over and above" this general, baseline level and the general benefits estimated in this section are over and above the baseline.

A formula to estimate the general benefit is listed below:

General
Benefit
Benefit to Real
Property Outside
the Assessn'ent
District
13 en efi t to ReaI
Property Inside the Benefit to
+ A44e44Ii'ent District + the Public that
is Indirect and at Large
Derivative
Special benefit, on the other hand, is defined in the state constitution as "a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large." The SVTA v. SCCOSA decision indicates that a special benefit is conferred to a property if it "receives a direct advantage from the improvement (e.g., proximity to a park)." In these Assessments, as noted, properties in the District have close and unique proximity, views and access to the Improvements and uniquely improved desirability from the Improvements and other properties and the public at large do not receive significant benefits because they do not have proximity, access or views of the Improvements. Therefore, the overwhelming proportion of the benefits conferred to property is special and is only minimally received by property outside the Districts or the public at large.

BENEFIT FINDING
The District contains the Placentia Champions Sports Complex, which is distinct from other landscape improvements in the District. Due to significantly different characteristics between the two types of improvements, benefits will be discussed and calculated separately under the categories of "Park Improvements" and "Landscaping Improvements."

PARK IMPROVEMENTS - QUANTIFICATION OF GENERAL BENEFIT

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
In this section, the general benefit from park Improvements is liberally estimated and described, and then budgeted so that it is funded by sources other than the Assessment.

This Park section is focused on the Placentia Champions Sports Complex. Other District Improvements are discussed below in "Landscaping Improvements - Quantification of General Benefit."

BENEFIT TO PROPERTY OUTSIDE THE ASSESSMENT DISTRICTS
For the purposes of calculating benefit to properties outside the District, the Park will be considered as a neighborhood park insomuch as it provides amenities for nearby properties. While it functions as a community (or even regional) facility for organized sports such as baseball and soccer, the general benefit derived from those activities will be discussed under the "Benefit to the General Public" below.

Properties within the District receive much of the special benefits from the park Improvements because properties in the District enjoy unique close proximity and access to the park Improvements that is not necessarily enjoyed by other properties or the public at large. However, certain properties within the proximity/access radius of the park Improvements, but outside of the boundaries of the District, may receive some benefit from the park Improvements. Since this benefit is conferred to properties outside the District boundaries, it contributes to the overall general benefit calculation and will not be funded by the Assessments.

Since the properties outside the District but within the effective proximity radii are not assessed for their benefits because they are outside of the area that can be assessed by the District, this is a form of general benefit to other property. A 50% reduction factor is applied to these properties because they are all on only one side of the Improvements and properties in the District enjoy the advantage of over twice the average proximity to the park Improvements. The general benefit to property outside of the District is calculated as follows with the parcel and data analysis:

Assumptions:
• 651 parcels outside the District but within 0.5 miles of the Park • 2,212 parcels in the District
• 50% relative benefit compared to property within the District.

Calculation:

General Benefit to property outside the District = 651/(651+2,212)*0.5 = 11.37%

BENEFIT TO PROPERTY INSIDE THE ASSESSMENT DISTRICTS THAT IS

INDIRECT AND DERIVATIVE

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
The "indirect and derivative" benefit to property within the District is particularly difficult to calculate. A solid argument can be presented that all benefit within the District is special, because the Improvements are clearly "over and above" and "particular and distinct" when compared with the baseline level of service and the unique proximity, access and views of the Improvements enjoyed by benefiting properties in the District.

Nevertheless, the SVTA vs. SCCOSA decision indicates there may be general benefit "conferred on real property located in the district" A measure of the general benefits to property within the Assessment area is the percentage of land area within or directly abutting the District that is publicly owned and used for regional purposes such as major roads, rail lines and other regional facilities because such properties used for regional purposes could provide indirect benefits to the public at large. Approximately 2.91% of the land area in the District is used for such regional purposes, so this is a measure of the general benefits to property within the District.

BENEFIT TO THE PUBLIC AT LARGE
The general benefit to the public at large can be estimated by the proportionate amount of time that the District's parks facilities are used and enjoyed by individuals who are not residents, employees, customers, or property owners in the District. In this District, there is only one park facility: Placentia Champions Sports Complex ("Complex"). The Complex serves the needs of many people in two primary ways: as a neighborhood park serving nearby residents for shorter and more frequent visits; and as a community or regional park serving people from all over Placentia and the surrounding areas as a destination for organized sports such as soccer and baseball league play. The general benefit of the former was discussed above; the general benefit of the latter is discussed here.

When the Complex functions as a community or regional park, it becomes a destination for longer and less frequent visits (for example, scheduled league play). Of the five ways benefits are conferred (proximity, access, views, extension of a property's green space, and creation of lots), the community or regional function confers benefits only in the "access" and "extension of a property's green space" categories (proximity does not apply as these trips are from outside the District; people do not come for the views; and the facility was not tied to the creation of faraway lots). Therefore, the general benefit is no more than 40%. That figure, however, is reduced by the percentage that the community or regional park benefits property owners within the district (special benefit). The City estimates that approximately 71 % of participants in these organized sports are from the City of Placentia. However, only 15.11% of Placentia parcels lie inside the district, so it is estimated that (15% of 71% =) 10.73% of the users are from within the District.

Conversely, 89.27% are from outside the District. Therefore (40% x 89.27% =) 35.71 % of the benefits from the Parks Improvements are general benefits to the public at large.

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25

TOTAL PARK IMPROVEMENTS GENERAL BENEFITS
Using a sum of these three measures of general benefit, we find that approximately

49.98% of the benefits conferred by the Improvements may be general in nature and should be funded by sources other than the assessment.

PARKS GENERAL BENEFIT CALCULATION

11.37% (Outside the District)
+ 2.91% (Property within the District)
+ 35.71% (Public at Large)
= 49.99% (Total General Benefit)

LANDSCAPING AND OTHER IMPROVEMENTS - QUANTIFICATION OF

GENERAL BENEFIT
In this section, the general benefit from landscaping and other types of Improvements (other than park Improvements) is liberally estimated and described, and then budgeted so that it is funded by sources other than the Assessment.

BENEFIT TO PROPERTY OUTSIDE THE ASSESSMENT DISTRICTS
Properties within the District receive almost all of the special benefits from the other Improvements because properties in the District enjoy unique close proximity and access to the Improvements that is not enjoyed by other properties or the public at large.

However, certain properties within the proximity/access radius of the Improvements, but outside of the boundaries of the District, may receive some benefit from the Improvements. Since this benefit is conferred to properties outside the District boundaries, it contributes to the overall general benefit calculation and will not be funded by the Assessments. The general benefit to property outside of the District is calculated with the parcel and data analysis.

Since the properties outside the District but with frontage abutting the Improvements cannot be assessed by the District, this is a form of general benefit to other property. The primary way that parcels outside the district benefit by the Improvements is from views.

Therefore, parcels that abut the landscape areas and are not separated from the Improvements by a privacy fence are counted for this general benefit. The general benefit to property outside of the District is calculated as follows:

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
ASSUMPTIONS:
• 22 parcels outside the District
• 2,212 parcels in the District
OklCU LATION:

General Benefit to property outside the District
22/(22+2,212) = 0.99%

BENEFIT TO PROPERTY INSIDE THE ASSESSMENT DISTRICTS THAT IS

INDIRECT AND DERIVATIVE
The "indirect and derivative" benefit to property within the District is particularly difficult to calculate. A solid argument can be presented that all benefit within the District is special, because the other Improvements are clearly "over and above" and "particular and distinct" when compared with the baseline level of service and the unique proximity, access and views of the other Improvements enjoyed by benefiting properties in the District.

BENEFIT TO THE PUBLIC AT LARGE
The general benefit to the public at large can be estimated by the proportionate amount of time that the District's other Improvements including landscaping are used and enjoyed by individuals who are not residents, employees, customers or property owners in the District. It should be noted that these other Improvements do not attract the public at large in the same way as park improvements — and they confer far less benefit to the public at large than do similar park improvements. In essence, the public does not visit an area to enjoy setback landscaping in the same way as they may visit a park.

One way to measure the special benefit to the general public is by the car trips through an area with Improvements. Of the five ways benefits are conferred (proximity, access, views, extension of a property's green space, and creation of lots), the only benefit that is conferred by way of pass -by car trips is views, which accounts for 10% of the total

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
benefits, since views are less critically important and are enjoyed much less often to the average non-resident driver than to a resident.

Next, the views factors are weighted by the relevant number of car trips. Using the lane miles as representative of pass -by traffic, an analysis shows that 90% of the lane miles are on arterial or collector streets where the general public has views of the landscaping.

Therefore (90% of 10% =) 9.0% of the benefits from the other Improvements are general benefits to the public at large.

TOTAL OTHER IMPROVEMENTS GENERAL BENEFITS
Using a sum of these three measures of general benefit, we find that approximately

12.89% of the benefits conferred by the Improvements may be general in nature and should be funded by sources other than the assessment.

LANDSCAPING GENERAL BENEFIT CALCULATION

0.99% (Outside the District)
+ 2.91% (Property within the District)
+ 9.00% (Public at Large)
= 12.90% (Total General Benefit)

TOTAL COMBINED GENERAL BENEFITS
The total general benefit for Parks is 49.98% and for Landscaping and other Improvements is 12.89%. However, none of the District budget is for Parks — all of the budget is currently allocated for Landscaping and other Improvements. Therefore, using those proportions to calculate a weighted average of the general benefits for each type of Improvement, the resulting total combined general benefit is (0 x 49.98%) + (1.00 x

12.90%) = 12.90%.

Although this analysis finds that 12.90% of the assessment may provide general benefits from the Improvements, the Assessment Engineer establishes a requirement for a minimum contribution from sources other than the assessments of 13%. This minimum contribution above the measure of general benefits will serve to provide additional coverage for any other general benefits.

FINAL STEP - CALCULATE THE CURRENT GENERAL BENEFIT

CONTRIBUTION FROM THE CITY

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City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
This general benefit cannot be funded from the Assessments; it must be funded from other sources such as the City's General Fund or other non -District funds. These contributions can also be in the form of in -lieu contributions to the installation and maintenance of the Improvements such as other City assets that support and protect the Improvements. The City of Placentia will contribute both monetary and in -lieu resources to ensure that the general benefits conferred by the proposed Improvements are not funded by the District's Assessments.

A summary and quantification of these other contributions from the City is discussed below:

The City of Placentia owns, maintains, rehabilitates, and replaces curb and gutter along the border of the District Improvements. This curb and gutter serve to support, contain, retain, manage irrigation flow and growth, and provide a boundary for the Improvements.

The contribution from the City towards general benefit from the maintenance, rehabilitation, and replacement of the curb and gutter is conservatively estimated to be 5%.

The City owns and maintains a storm drainage system along the border of District Improvements. This system serves to prevent flooding and associated damage to the Improvements and manage urban runoff including local pollutants loading from the Improvements. The contribution from the City towards general benefit from the maintenance and operation of the local storm drainage system is conservatively estimated to be 5%.

The City owns and maintains local public streets along the border of the District Improvements. These public streets provide access to the Improvements for its enjoyment as well as efficient maintenance. The contribution from the City to general benefit from the maintenance of local public streets is conservatively estimated to be 5%.

The value of the construction of the improvements can be quantified and monetized as an annuity. Since this construction was performed and paid for by non -assessment funds, this "annuity" can be used to offset general benefit costs and is conservatively estimated to contribute 10%.

The total General Benefit is liberally quantified at 13% which is entirely offset by the conservatively quantified total non -assessment contribution towards general benefit described above of 25%. Therefore, no additional General Benefit must be funded by the City.

Page 27 of 34 ends

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25

METHOD OF APPORTIONMENT
The development of an Assessment methodology requires apportioning to determine the relative special benefit for each property. As the District was formed by a different engineer of record, the precise language from the most recent Engineer's Report is included below:

It has been determined that the improvements provide a specific and special benefit to all assessed parcels of land in the development area. Landscaping and irrigation of street rights -of -way, entryways, islands, sewer, and storm drain easements, areas surrounding existing oil wells and the parkway vistas aesthetically enhances the development areas. The landscaped pedestrian corridor along Alta Vista Street also provides pedestrian access throughout the development area. The aesthetic enhancement and use of the parkway vistas increases the desirability of the properties located within the boundaries of the District mainly because of the property's close proximity and accessibility to the improvements. Therefore, maintenance of these public improvements renders a special and direct benefit to the parcels located throughout the District and the levy of a special assessment for the maintenance of the improvements is deemed appropriate.

The method of apportionment (Method of Assessment) set forth in the Report is based on the premise that each assessed property receives special benefits from the landscape improvements within the District, and the assessment obligation for each parcel reflects that parcel's proportional special benefits as compared to other properties that receive special benefits.

The assessment method used in spreading the annual landscape maintenance costs is based on an assessment unit (AU) factor as follows:

Each Single Family Detached Residential Unit is considered to be one AU and is assessed the cost attributable to one AU.

Multi -Family Residential Units are assessed 0.70 or 70% of an AU since they have a higher density than Single Family Detached Units (number of dwelling units/acres). The decrease in assessment is a direct result of the reduced amount of assessable acreage per Multi -Family Unit and the reduction in occupancy per unit.

In converting Developed Commercial, Industrial, Institutional and Other Non - Residential properties to AUs, the factor used is based on the City of Placentia average single-family residential density of ten dwelling units per acre. Therefore,

Page 28 of 34 ends

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
the parcels in this Class will be assessed 10 AU per acre or any portion thereof.

These properties benefit from the maintenance of improvements because of the enhanced desirability resulting from well -kept landscape areas. Improved aesthetic appeal also increases the draw of businesses to purchase or lease property and the increased opportunity to draw clientele.

Assessable Undeveloped Acreage also benefits from the maintenance and service of landscape improvements. This benefit comes in the form of enhanced desirability due to the improved aesthetics of the area resulting from improvements. The enhanced aesthetics increases the desirability of the property to future homeowners and future commercial property owners or lessors. However, because the property is vacant, less use will be made of the improvements. It is reasonable to derive that vacant property, when compared to developed property, receives about half of the benefit of developed properties, therefore the Single - Family Residence acreage equivalent used for developed non- residential properties of 10 AU per acres is reduced to 5 AU per acre for undeveloped land.2 Further clarification on the four benefit classes is provided below:

Class I - Single family detached residential, including condominium form of ownership of single-family detached dwellings.

Class 11 - Developed commercial, industrial, and institutional where a map or a building permit for construction has been issued as of March 15 of the prior Fiscal Year.

Class III — Multi -family residential and attached residential, approved project where a map has been recorded or a building permit for construction of dwelling units has been issued as of March 15 of the prior Fiscal Year.

Class IV — Undeveloped and all other properties that are not in Class I, 11, or III regardless if they have been approved for future development or are in the process of securing development approval as of June 15 of the prior Fiscal Year3.
2 From the 2013-14 Engineer's Annual Levy Report, City of Placentia, Landscape Maintenance District No. 92-1, dated June 4, 2013
3 From the 2013-14 Engineer's Annual Levy Report, City of Placentia, Landscape Maintenance District No. 92-1, dated June 4, 2013

Page 29 of 34 ends

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25

ANNUAL ASSESSMENT CALCULATION
For Fiscal Year 2024-25, the rate of Assessments for the District is not increased from prior years. The Calculations for maintenance, service and incidentals follows:

Table 2 - Assessment Calculation
Class
Description
Quantity
AU Ratio
Factor
Assessment
Units
I
Single Family
2,169 parcels
x

1.00 =
2,180.000 AU
II
Comm, Industrial

27.927 acres
x

10.00 =
279.270 AU
III
Multi -Family
648 units
x

0.70 =
453.600 AU
IV
Undeveloped

8.88 acres
x

5.00 =

44.400 AU
Total Assessment Units 2,957.270 AU
Proposed Assessment Rate
$457,992/2,957.27 = $154.87
Class Assessments
Class I
Single Family
Each parcel is assessed at one assessment unit:
$154.87 x 1.0 =
$154.87 /Parcel
Class II
Comm, Industrial
Each Acre is assessed at 10 assessment units:
$154.87 x 10.00 =
$1,548.70 / Acre
Class III
Multi -Family
Each Unit is assessed at 0.70 assessment units:
$154.87 x 0.70 =
$108.41 /Unit
Class IV
Undeveloped
Each Acre is assessed at 5 assessment units:
$154.87 x 5.00 =
$774.35 /Acre

Page 30 of 34 ends

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
Assessment can continue to be levied annually after the City Council approves an annually updated Engineer's Report, budget for the Assessment, Improvements to be provided, and other specifics of the Assessment. In addition, the City Council must hold an annual public hearing to continue the Assessment.

APPEALS OF ASSESSMENTS LEVIED TO PROPERTY
Any property owner who feels that the Assessment levied on the subject property is in error as a result of incorrect information being used to apply the foregoing method of assessment may file a written appeal with the City of Placentia City Administrator or his or her designee. Any such appeal is limited to correction of an Assessment during the then -current Fiscal Year and applicable law. Upon the filing of any such appeal, the City Administrator or his or her designee will promptly review the appeal and any information provided by the property owner. If the City Administrator or his or her designee finds that the Assessment should be modified, the appropriate changes shall be made to the Assessment Roll. If any such changes are approved after the Assessment Roll has been filed with the County for collection, the City Administrator or his or her designee is authorized to refund to the property owner the amount of any approved reduction. Any dispute over the decision of the City Administrator or his or her designee shall be referred to the Placentia City Council, and the decision of the City Council shall be final.

ASSESSMENT FUNDS MUST BE EXPENDED WITHIN THE DISTRICT AREA The net available Assessment funds, after incidental, administrative, financing and other costs shall be expended exclusively for Improvements within the boundaries of the District or as described herein, and appropriate incidental and administrative costs as defined in the Plans and Specifications section.

ASSESSMENT
Whereas, the City of Placentia directed the undersigned engineer of Work to prepare and file a report presenting an estimate of costs, a Diagram for the District and an assessment of the estimated costs of the Improvements upon all assessable parcels within the District; Now, Therefore, the undersigned, by virtue of the power vested in me under the Act, Article XIIID of the California Constitution, and the order of the Placentia City Council, hereby makes the following Assessment to cover the portion of the estimated cost of the Improvements, and the costs and expenses incidental thereto to be paid by the District.

The amount to be paid for said Improvements and the expense incidental thereto, to be paid by the District for the Fiscal Year 2024-25 is generally as follows:

Table 3 — FY 2024-25 Summary Cost Estimate

Page 31 of 34 ends

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25
Salaries & Benefits
118,367
Operating Expenses
322,500
Total for Services
$ 440,867.00
Less General Fund Contribution
0 Less Other Revenue
0 Net Amount of Assesments
$ 457,992.40
As required by the Act, an Assessment Diagram of the District is hereto attached and incorporated herein by reference. The distinctive number of each parcel or lot of land in the District is its Assessor Parcel Number appearing on the Assessment Roll.

I do hereby assess and apportion the net amount of the cost and expenses of the Improvements, including the costs and expenses incident thereto, upon the parcels and lots of land within the District, in accordance with the special benefits to be received by each parcel or lot, from the Improvements, and more particularly set forth in the Estimate of Cost and Method of Assessment in the Report.

The Assessment is made upon the parcels or lots of land within the District in proportion to the special benefits to be received by the parcels or lots of land, from the Improvements.

Each parcel or lot of land is described in the Assessment Roll by reference to its parcel number as shown on the Assessor's Maps of the County of Orange for the Fiscal Year 2024-25. For a more particular description of the property, reference is hereby made to the deeds and maps on file and of record in the office of the County Recorder of the County.

I hereby will place opposite the Assessor Parcel Number for each parcel or lot within the Assessment Roll, the amount of the assessment for the Fiscal Year 2024-25 for each parcel or lot of land within the District.

Date: June 5, 2024
Acting Director of Public Works/City Engineer
Christopher M. Tanio, PE

Page 32 of 34 ends

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25

ASSESSMENT DIAGRAM
The District boundary is conterminous with the City Limits. The parcels to be assessed in Landscape Maintenance District No. 92-1 are shown on the Assessment Diagram, which is on file with the City Clerk of the City of Placentia and includes all those properties included in the original formation of the District and subsequent annexations. The following Assessment Diagram is for general location only and is not to be considered the official boundary map. The lines and dimensions of each lot or parcel within the District are those lines and dimensions as shown on the maps of the Assessor of the County of Orange, for Fiscal Year 2024-25, and are incorporated herein by reference, and made a part of this Diagram and this Report.

LEGEND
L NTIA IT(LIMIT&LMD N, -1

ASSESSEDPARCELS
-Cha ip.ons Sparis Park

Page 33 of 34 ends

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2024-25

ASSESSMENT ROLL
An Assessment Roll (a listing of all parcels assessed within the District and the amount of the Assessment) will be filed with the City Clerk and is, by reference, made part of this Report and is available for public inspection during normal office hours at the City Hall at 401 East Chapman Avenue, Placentia, California 92870.

Each lot or parcel listed on the Assessment Roll is shown and illustrated on the latest County Assessor records and these records are, by reference, made part of this Report.

These records shall govern all details concerning the description of the lots or parcels.

Page 34 of 34 ends

CITY OF PLACENTIA
LANDSCAPE MAINTENANCE DISTRICT No. 92-1
ASSESSMENT ROLL FOR FISCAL YEAR 2024-25
Listed in order of Assessor's Parcel Number
Assessor's Parcel
Number
Units
Acres
Assessment Units
Assessment
336-041-29
0 1.72

17.16 2,657.57
336-162-13
1 0.00

1.00 166.87
336-174-11
1 0.00

1.00 158.87
336-355-08
1 0.00

1.00 157.87
336-355-24
1 0.00

1.00 162.87
336-361-48
1 0.00

1.00 167.87
336-393-21
0 0.17

1.00 154.87
336-452-17
1 0.00

1.00 161.87
336-552-35
1 0.18

1.00 154.87
336-552-36
1 0.17

1.00 154.87
336-552-37
1 0.17

1.00 154.87
336-552-38
1 0.17

1.00 154.87
336-552-39
1 0.17

1.00 154.87
336-552-40
1 0.23

1.00 154.87
336-552-41
1 0.24

1.00 154.87
336-552-42
1 0.16

1.00 154.87
336-552-43
1 0.17

1.00 154.87
336-552-44
1 0.16

1.00 154.87
336-552-45
1 0.17

1.00 154.87
336-552-46
1 0.17

1.00 154.87
336-552-47
1 0.18

1.00 154.87
336-552-48
1 0.26

1.00 154.87
336-552-49
1 0.16

1.00 154.87
336-552-50
1 0.16

1.00 154.87
339-021-11
1 0.00

1.00 155.87
339-112-35
0 1.30

12.95 2,005.57
339-112-36
0 0.60

6.04 935.41
339-112-37
0 0.48

4.81 744.92
339-283-17
1 0.00

1.00 169.87
339-294-08
1 0.00

1.00 156.87
339-352-06
1 0.00

1.00 163.87
339-355-04
0 0.15

1.00 154.87
339-364-18
0 0.14

1.00 154.87
339-381-14
0 0.22

1.00 154.87
339-461-01
1 0.23

1.00 154.87
339-461-02
1 0.13

1.00 154.87
339-461-03
1 0.15

1.00 154.87
339-461-04
1 0.15

1.00 154.87
339-461-05
1 0.13

1.00 154.87
339-461-06
1 0.14

1.00 154.87
339-461-07
1 0.14

1.00 154.87
339-461-08
1 0.14

1.00 154.87
340-021-78
422

10.37 295.40
45,748.60
340-035-01
1 0.00

1.00 154.87
340-035-02
1 0.00

1.00 154.87

Page 1 of 54 ends

1.00 154.87
340-035-04
1 0.07

1.00 154.87
340-035-05
1 0.07

1.00 154.87
340-035-06
1 0.07

1.00 154.87
340-035-07
1 0.07

1.00 154.87
340-035-08
1 0.07

1.00 154.87
340-035-09
1 0.08

1.00 154.87
340-035-10
1 0.08

1.00 154.87
340-035-11
1 0.09

1.00 154.87
340-035-12
1 0.09

1.00 154.87
340-035-13
1 0.00

1.00 154.87
340-035-14
1 0.00

1.00 154.87
340-035-15
1 0.00

1.00 154.87
340-035-16
1 0.00

1.00 154.87
340-035-17
1 0.00

1.00 154.87
340-035-18
1 0.00

1.00 154.87
340-035-19
1 0.00

1.00 154.87
340-035-20
1 0.00

1.00 154.87
340-035-21
1 0.00

1.00 154.87
340-035-22
1 0.00

1.00 154.87
340-035-23
1 0.00

1.00 154.87
340-035-24
1 0.00

1.00 154.87
340-035-25
1 0.00

1.00 154.87
340-035-26
1 0.00

1.00 154.87
340-035-27
1 0.00

1.00 154.87
340-035-28
1 0.00

1.00 154.87
340-035-29
1 0.00

1.00 154.87
340-035-30
1 0.09

1.00 154.87
340-035-31
1 0.09

1.00 154.87
340-035-32
1 0.09

1.00 154.87
340-035-33
1 0.09

1.00 154.87
340-035-34
1 0.09

1.00 154.87
340-035-35
1 0.09

1.00 154.87
340-035-36
1 0.09

1.00 154.87
340-035-37
1 0.09

1.00 154.87
340-035-38
1 0.00

1.00 154.87
340-035-39
1 0.00

1.00 154.87
340-035-40
1 0.00

1.00 154.87
340-035-41
1 0.15

1.00 154.87
340-035-42
1 0.11

1.00 154.87
340-035-43
1 0.07

1.00 154.87
340-035-44
1 0.07

1.00 154.87
340-035-45
1 0.00

1.00 154.87
340-035-46
1 0.00

1.00 154.87
340-035-47
1 0.00

1.00 154.87

Page 2 of 54 ends

1.00 154.87
340-035-49
1 0.07

1.00 154.87
340-035-50
1 0.07

1.00 154.87
340-035-51
1 0.07

1.00 154.87
340-035-52
1 0.07

1.00 154.87
340-035-53
1 0.07

1.00 154.87
340-035-54
1 0.07

1.00 154.87
340-035-55
1 0.07

1.00 154.87
340-035-56
1 0.07

1.00 154.87
340-035-57
1 0.07

1.00 154.87
340-035-58
1 0.07

1.00 154.87
340-035-59
1 0.00

1.00 154.87
340-035-60
1 0.00

1.00 154.87
340-035-61
1 0.00

1.00 154.87
340-035-62
1 0.00

1.00 154.87
340-035-63
1 0.00

1.00 154.87
340-035-64
1 0.00

1.00 154.87
340-035-65
1 0.00

1.00 154.87
340-035-66
1 0.00

1.00 154.87
340-035-67
1 0.00

1.00 154.87
340-035-68
1 0.07

1.00 154.87
340-035-69
1 0.07

1.00 154.87
340-035-70
1 0.07

1.00 154.87
340-035-71
1 0.07

1.00 154.87
340-035-72
1 0.07

1.00 154.87
340-035-73
1 0.07

1.00 154.87
340-035-74
1 0.07

1.00 154.87
340-035-75
1 0.07

1.00 154.87
340-035-76
1 0.07

1.00 154.87
340-035-77
1 0.07

1.00 154.87
340-035-78
1 0.00

1.00 154.87
340-035-79
0 0.00

0.00 -
340-035-80
0 0.00

0.00 -
340-035-81
0 0.00

0.00 -
340-035-82
0 0.00

0.00 -
340-202-13
1 0.00

1.00 164.87
340-252-22
1 0.00

1.00 159.87
340-412-25
1 0.15

1.00 154.87
340-412-26
1 0.12

1.00 154.87
340-412-27
1 0.12

1.00 154.87
340-412-28
1 0.15

1.00 154.87
340-412-29
1 0.23

1.00 154.87
340-412-30
1 0.14

1.00 154.87
340-412-31
1 0.12

1.00 154.87
340-412-32
1 0.12

1.00 154.87

Page 3 of 54 ends

1.00 154.87
340-412-34
1 0.12

1.00 154.87
340-412-35
1 0.14

1.00 154.87
340-412-36
1 0.15

1.00 154.87
340-412-37
1 0.10

1.00 154.87
340-412-38
1 0.12

1.00 154.87
340-412-39
1 0.12

1.00 154.87
340-412-40
1 0.12

1.00 154.87
340-412-41
1 0.15

1.00 154.87
340-551-01
1 0.19

1.00 154.87
340-551-02
1 0.19

1.00 154.87
340-551-03
1 0.19

1.00 154.87
340-551-04
1 0.19

1.00 154.87
340-551-05
1 0.22

1.00 154.87
340-551-06
1 0.28

1.00 154.87
340-551-07
1 0.30

1.00 154.87
340-551-08
1 0.28

1.00 154.87
340-551-09
1 0.20

1.00 154.87
340-551-10
1 0.19

1.00 154.87
340-551-11
1 0.19

1.00 154.87
340-551-12
1 0.20

1.00 154.87
340-551-13
1 0.21

1.00 154.87
340-551-14
1 0.21

1.00 154.87
340-551-15
1 0.22

1.00 154.87
340-551-16
1 0.24

1.00 154.87
340-551-17
1 0.29

1.00 154.87
340-551-18
1 0.26

1.00 154.87
340-551-19
1 0.27

1.00 154.87
340-551-20
1 0.26

1.00 154.87
340-551-21
1 0.26

1.00 154.87
340-551-22
1 0.30

1.00 154.87
340-551-23
1 0.22

1.00 154.87
340-551-24
1 0.18

1.00 154.87
340-551-25
1 0.21

1.00 154.87
340-551-26
1 0.24

1.00 154.87
340-551-27
1 0.23

1.00 154.87
340-551-28
1 0.18

1.00 154.87
340-551-29
1 0.18

1.00 154.87
340-551-30
1 0.18

1.00 154.87
340-551-31
1 0.18

1.00 154.87
340-551-32
1 0.18

1.00 154.87
340-551-33
1 0.18

1.00 154.87
340-551-34
1 0.18

1.00 154.87
340-551-35
1 0.18

1.00 154.87
340-551-36
1 0.19

1.00 154.87

Page 4 of 54 ends

1.00 154.87
340-551-38
1 0.21

1.00 154.87
340-551-39
1 0.21

1.00 154.87
340-551-40
1 0.21

1.00 154.87
340-551-41
1 0.20

1.00 154.87
340-551-42
1 0.19

1.00 154.87
340-551-43
1 0.19

1.00 154.87
340-551-44
1 0.23

1.00 154.87
340-561-01
1 0.12

1.00 154.87
340-561-02
1 0.09

1.00 154.87
340-561-03
1 0.09

1.00 154.87
340-561-04
1 0.09

1.00 154.87
340-561-05
1 0.09

1.00 154.87
340-561-06
1 0.09

1.00 154.87
340-561-07
1 0.10

1.00 154.87
340-561-08
1 0.12

1.00 154.87
340-561-09
1 0.09

1.00 154.87
340-561-10
1 0.09

1.00 154.87
340-561-11
1 0.09

1.00 154.87
340-561-12
1 0.10

1.00 154.87
340-571-01
1 0.09

1.00 154.87
340-571-02
1 0.09

1.00 154.87
340-571-03
1 0.09

1.00 154.87
340-571-04
1 0.09

1.00 154.87
340-571-05
1 0.09

1.00 154.87
340-571-06
1 0.09

1.00 154.87
340-571-07
1 0.09

1.00 154.87
340-571-08
1 0.12

1.00 154.87
340-571-09
1 0.12

1.00 154.87
340-571-10
1 0.11

1.00 154.87
340-571-11
1 0.08

1.00 154.87
340-571-12
1 0.08

1.00 154.87
340-571-13
1 0.10

1.00 154.87
340-571-14
1 0.15

1.00 154.87
340-571-15
1 0.09

1.00 154.87
340-571-16
1 0.09

1.00 154.87
340-571-17
1 0.09

1.00 154.87
340-581-01
1 0.13

1.00 154.87
340-581-02
1 0.12

1.00 154.87
340-581-03
1 0.12

1.00 154.87
340-581-04
1 0.12

1.00 154.87
340-581-05
1 0.12

1.00 154.87
340-581-06
1 0.12

1.00 154.87
340-581-07
1 0.14

1.00 154.87
340-581-08
1 0.16

1.00 154.87

Page 5 of 54 ends

1.00 154.87
340-581-10
1 0.17

1.00 154.87
340-581-11
1 0.18

1.00 154.87
340-581-12
1 0.17

1.00 154.87
340-581-13
1 0.19

1.00 154.87
340-581-14
1 0.11

1.00 154.87
340-581-15
1 0.12

1.00 154.87
340-581-16
1 0.12

1.00 154.87
340-581-17
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TO:

VIA:

FROM:

DATE:

SUBJECT:

Placentia City Council

AGENDA REPORT

CITY COUNCIL

CITY ADMINISTRATOR

ACTING DIRECTOR OF PUBLIC WORKS
JUNE 18, 2024

PUBLIC HEARING TO PROVIDE FOR THE ANNUAL LEVY OF ASSESSMENT FOR THE CITY OF PLACENTIA STREET LIGHTING DISTRICT 81-1 FOR FISCAL YEAR 2024-25
FISCAL
IMPACT: REVENUE: $136,244 (SLD-81-1 ASSESSMENTS)
$143,756 (PROPOSED TRANSFER IN FROM GENERAL
FUND)
EXPENDITURES $280,000 (PROPOSED FY 24-25 BUDGET SLD 81-1 FUND)
SUMMARY:

The City of Placentia administers Street Lighting District ("SLD") ("District") 81-1. Property owners in the District pay an assessment on their property tax bill for the maintenance of 814 streetlights within the district. Each year, the City Council must order the preparation of an Engineer's Report which determines the amount of the assessment to be levied and reconfirms the boundaries and composition of the district. Based upon the Engineer's Report, the rate for Fiscal Year ("FY") 2024- 25 for SLD 81-1 will remain the same at the maximum allowed by law for this District without a new vote of the property owners to approve a rate increase. This action recommends that the City Council conduct a public hearing to receive testimony, and upon conclusion of the public hearing, adopt a resolution approving the Engineer's Report and setting the annual levy of assessment for FY 2024-25.

RECOMMENDATION
It is recommended that the City Council take the following actions:

1. Open the Public Hearing concerning the levy and collection of assessments within the Placentia Street Lighting District 81-1; and

2. Receive the Staff Report, consider all public testimony, ask questions of Staff; and

3. Close the Public Hearing; and

2.b.

June 18, 2024

City Council Agenda
June 18, 2024

Page 2 ends

4. Adopt Resolution No. R-2024-42, a Resolution of City Council of the City of Placentia, California, approving Engineer's Report, confirming diagram and assessment, and ordering levy of continued assessments for Fiscal Year 2024-25 for Placentia Street Lighting District No. 81-1.

DISCUSSION:

The Placentia SLD 81-1 ("District") was formed on June 2, 1981 by Resolution No. 81-R-133 of the City Council. The District incorporated the formerly City -run Santa Fe Street Lighting District as well as new areas of development in the City. The County of Orange ("County") operated street light assessment districts in Placentia prior to this action by the City Council. The Orange County Street Light Assessment Districts ("OCSLAD") were formed by ad valorem tax rate areas and new developments were annexed into the OCSLAD with the consent of the City Council. The formation of SLD 81-1 was driven by the County taking a position to not annex new territory into the OCSLAD from that point of time forward and to transfer the responsibility of managing these Districts to Cities instead. Accordingly, all areas awaiting annexation and any new development in Placentia after that time were to be part of the City's newly formed District. Upon formation of SLD 81-1, no further territory was annexed into the County's street lighting assessment district.

Since that time, the District has absorbed 814 new streetlights installed throughout the City as it continued to develop and annex new properties in the 1980's and 90's.

In 1992, the City administratively took over the areas served by OCSLAD and has since received the ad valorem tax revenue associated with those areas. The transfer of responsibility did not include conducting annual engineering assessments. Instead, a property tax negotiation occurred, and the property tax revenues generated in these old lighting districts are simply transferred to the City. These revenues are provided by properties included in these old districts which pay a higher percentage (approximately .03 percent) of the basic levy to the City versus to the County. In FY 2023-24, it is estimated the City will receive a total of $1,550,000 in street lighting district tax revenues from properties that are in the former OCSLAD tax rate areas. The City received a total of $1,447,901 in FY 2022-23. In total, the City spends approximately $737,590 per year in street light electricity costs which includes the streetlights within the District.

As such, the revenues collected as part of the street lighting property tax agreement between the City and County noted above more than cover the City's electrical costs for streetlighting.

Status of SLD 81-1 Fund
SLD No. 81-1 is divided into five (5) assessment zones. Zone A is made up of 3,377 residential parcels. Zone B consists of 263.26 acres of commercial and industrial land. Zone C, which includes parcels from the former Santa Fe Lighting District No. 1, no longer exists and has been folded into Zone B. Zone D includes 65 parcels that have a recorded tentative or final map but are not yet developed. This zone is assessed at 30% of one assessment unit per parcel or proposed parcels based on the approved tract map, whichever is the greater of the two. Lastly, Zone E includes open space, streets, or landscaped parcels and is exempt from the assessment. The assessment rate charged varies by zone. The assessments are currently at the maximum allowable rate without a vote of property owners as required by Proposition 218. The current maximum rate per assessment unit established for the SLD 81-1 is summarized as follows:

City Council Agenda
June 18, 2024

Page 3 of 4 ends

Assessment Zone
Current Assessment Rate
Zone A: Single -Family Residential
Zone B: Commercial/Industrial
Zone D: Undeveloped
$27.38 per parcel
$164.28 per acre
$8.21 per parcel
Over the years, the District Fund has reported a deficit that has been subsidized by the City's General Fund. This deficit can be attributed to the fact that the City has not increased the rates charged by the District since its formation and the continued increase in electricity costs over the past 43 years. This District is not subject to an annual escalation unlike the City's community facilities districts. The assessment rates will remain the same. For FY 2024-25, the District has estimated expenditures of $280,000. The largest cost center is for electric utility costs which total $279,000. The proposed assessment for FY 2024-25 will generate approximately $136,244 in revenue with a projected deficit of $143,756. Accordingly, this deficit will be subsidized by the General Fund to balance the District's fund. In the future, the City will see a reduction of this structural deficit after the City's streetlights have been upgraded to LED fixtures, which will yield reduced electric utility costs for the 814 streetlights that are part of the District.

Public Hearing Proces
The Landscaping and Lighting Act of 1972 (Streets and Highways Code §§ 22500-22647) does require that the City undertake certain proceedings for any fiscal year during which assessments are to be levied and collected upon private property. These proceedings are usually accomplished at two (2) separate City Council meetings. On May 21, 2024, the City Council adopted Resolution No. R-2024-28 declaring its intention to provide for the Annual Levy of Assessments for SLD 81- 1 and setting the time and date for a public hearing.

The Annual Levy of Assessments is for the purpose of providing district funds for street light maintenance and electricity costs and a means of assessment for the same purposes as shown in the attachments. Each fiscal year, the City Council directs the preparation of an Engineer's Report, budgets and proposed assessments before the assessments can be levied. The Engineer's Report establishes the foundation and justification for the continued collection of the assessments for FY 2024-25. Documents to provide for the annual levy have been prepared and presented for City Council approval as follows:

1. Resolution confirming a Diagram and Assessment, providing for Annual Assessment Levy (Attachment 1)

2. Engineer's Report and Assessment Diagram (Attachment 2)

3. Assessment Roll (Attachment 3)
SLD No. 81-1 is exempt from, and not subject to the procedures and approval processes set forth in Article XIII D, Section 4 of the California Constitution enacted by Proposition 218 on November 5, 1996. The reason SLD No. 81-1 is not subject to Proposition 218 can be attributed to the fact that Proposition 218 also enacted Article XIII D, Sections 5 and 5(b) which exempted assessment districts formed prior to November 6, 1996, and which were formed pursuant to a petition signed by those owning all the parcels subject to the assessment at the time the assessment was initially imposed. This exemption is contingent on there being no increase in the amount assessed on a property owner in a category from the prior year. Since SLD No. 81-1 was

City Council Agenda
June 18, 2024

Page 4 of 4 ends

formed prior to November 6, 1996, pursuant to a petition signed by those owning all the parcels subject to the assessment at the time the assessment was initially imposed, the District is exempt from the procedures and approval process set forth by Proposition 218.

Staff recommends that the City Council conduct the public hearing and adopt the attached Resolution. Although verbal testimony may be taken, protests must be submitted in writing and filed with the City Clerk. No written protests have been filed as of June 13, 2024. The City Clerk will provide the City Council with copies of any written protests received subsequently.

FISCAL IMPACT:

SLD No. 81-1 has estimated expenditures of $280,000 for FY 2024-25. The largest cost center is for electric utility costs which total $279,000. The proposed assessment for FY 2024-25 will generate approximately $136,244 in revenue leaving a negative balance of $143,756, which is backfilled by the City's General Fund. SLD 81-1 has operated at a deficit for numerous years because of the limited ability to increase assessment rates to relieve the annual General Fund contribution to the District.

Prepared by: Reviewed and approved:

Elsa Y. Robinson
Senior Management Analyst
Reviewed and approved:

Chris Tanio, PE
Acting Director of Public Works
Reviewed and approved:

Oaw,iwt, Qvv&.a
Jennifef Lampman Damien R. Arrula
Director of Finance City Administrator
Attachments:

1. Resolution No. 2024-42— Engineer's Report and Assessment for SLD 81-1

2. FY 2024-25 SLD 81-1 Engineer's Report & Assessment Diagram

3. Assessment Roll

RESOLUTION NO. R-2024-42

A RESOLUTION OF CITY COUNCIL OF THE CITY OF

PLACENTIA APPROVING THE ENGINEER'S REPORT,

CONFIRMING DIAGRAM AND ASSESSMENT AND ORDERING

LEVY OF CONTINUED ASSESSMENTS FOR FISCAL YEAR
2024-25 FOR PLACENTIA STREET LIGHTING DISTRICT
NO. 81-1.

A. Recitals.
(i). On June 2, 1981, by its Resolution No. 81-R-133, this Council ordered the formation of and levied the first assessment within the Placentia Street Lighting District No. 81-1 ("District") in accordance with the provisions of Article XIIID of the California Constitution, and the Landscaping and Lighting Act of 1972 (the "Act"), Part 2 of Division 15 of the California Streets and Highways Code (commencing with Section 22500 thereof).
(ii). The purpose of the District is for the installation, maintenance, and servicing of street lighting improvements, as described in the Engineer's Report. (iii). By its Resolution No. R-2024-27, A Resolution Directing Preparation of Annual Report for the Street Lighting District No. 81-1 (the "Assessment District"), this Council designated the City Engineer as Engineer of Work and ordered said Engineer to make and file a report in writing in accordance with and pursuant to the Landscaping and Lighting Act of 1972.
(iv). The report was duly made and filed with the City Clerk and duly considered by this Council and found to be sufficient in every particular, whereupon it was determined that the report should stand as the Engineer's Report for all subsequent proceedings under and pursuant to the aforesaid resolution, and that June 18, 2024 at the hour of 7:00 p.m. in the Placentia City Council Chambers, 401 East Chapman Avenue, Placentia, California, were appointed as the time and place for a hearing by this Council on the question of the levy of the proposed continued assessments, notice of which hearing was given as required by law.
(v). At the appointed time and place the hearing was duly and regularly held, and all persons interested and desiring to be heard were given an opportunity to be heard, and all matters and things pertaining to the levy of the continued assessments were fully heard and considered by this Council, and all oral statements and all written protests or communications were duly heard, considered and overruled, and this Council thereby acquired jurisdiction to order the levy and the confirmation of the diagram and assessment prepared by and made a part of the Engineer's Report to pay the costs and expenses thereof.

Resolution R-2024-42

Page 1 of 4 ends

B. Resolution.

NOW, THEREFORE, the City Council of the City of Placentia does hereby find, determine and resolve as follows:

1. The facts set forth in the Recitals, Part A of this Resolution, are true and correct.

2. The public interest, convenience and necessity require that the levy be made.

4. The Engineer's Report as a whole and each part thereof, to wit:
(a) The Engineer's estimate of the itemized and total costs and expenses of maintaining the improvements and of the incidental expenses in connection therewith;
(b) The diagram showing the assessment district, plans and specifications for the improvements to be maintained and the boundaries and dimensions of the respective lots and parcels of land within the Assessment District; and (c) The assessment of the total amount of the cost and expenses of the proposed maintenance of the improvements upon the several lots and parcels of land in the Assessment District in proportion to the estimated special benefits to be received by such lots and parcels, respectively, from the maintenance, and of the expenses incidental thereto;

5. Final adoption and approval of the Engineer's Report as a whole, and of the plans and specifications, estimate of the costs and expenses, the diagram and the assessment, as contained in the report as hereinabove determined and ordered, is intended to and shall refer and apply to the report, or any portion thereof as amended, modified, or revised or corrected by, or pursuant to and in accordance with, any resolution or order, if any, heretofore duly adopted or made by this Council.

6. The assessment to pay the costs and expenses of the maintenance of the improvements for fiscal year 2024-25 is hereby levied. For further particulars pursuant to the provisions of the Landscaping and Lighting Act of 1972, reference is hereby made to the Resolution Directing Preparation of Engineer's Report.

7. Based on the oral and documentary evidence, including the Engineer's Report, offered and received at the hearing, this Council expressly finds and determines (a) that Resolution R-2024-42

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each of the several lots and parcels of land will be specially benefited by the maintenance of the improvements at least in the amount if not more than the amount, of the assessment apportioned against the lots and parcels of land, respectively, and (b) that there is substantial evidence to support, and the weight of the evidence preponderates in favor of, the aforesaid finding and determination as to special benefits.

9. The assessments are levied without regard to property valuation.

APPROVED and ADOPTED this 18th day of June 2024.

Jeremy B. Yamaguchi, Mayor
ATTEST:

Robert S. McKinnell, City Clerk
Resolution R-2024-42

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STATE OF CALIFORNIA

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Robert S. McKinnell, City Clerk
APPROVED AS TO FORM:

Christian L. Bettenhausen, City Attorney
Resolution R-2024-42

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CITY OF PLACENTIA

ENGINEER'S REPORT
Street Lighting District No. 81-1
Fiscal Year 2024-25
Street Lighting District No. 81-1
June 2024
Intent Meeting: May 21, 2024
Public Hearing: June 18, 2024

City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25

ENGINEER'S REPORT AFFIDAVIT
City of Placentia
Street Lighting District 81-1
For Fiscal Year 2024-25
City of Placentia,
County of Orange, State of California
This Report describes the City of Placentia Street Lighting District 81-1 and proposed changes or modifications related thereto including the improvements, budgets, parcels, and assessments to be levied for Fiscal Year 2024-25 pursuant to the City's Resolution of Intention. Reference is hereby made to the Orange County Assessor's maps for a detailed description of the lines and dimensions within District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this
day of , 2024.

By:

Christopher M. Tanio, PE
Acting Director of Public Works/City Engineer

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25

TABLE OF CONTENTS
Introduction 5
Engineer's Report and Continuation of Assessments 5
Street Lighting District Background 6
Legislative Analysis 6
Proposition 218 6
Silicon Valley Taxpayers Association, Inc. v Santa Clara County Open Space Authority (2008) 44 Cal. 4th 431 6
Dahms v. Downtown Pomona Property (2009) 174 Cal. App. 4th 708 8 Bonander v. Town of Tiburon (2009) 180 Cal. App. 4th 103 8 Beutz v. County of Riverside (2010) 184 Cal. App. 4th 1516 8 Golden Hill Neighborhood Association v. City of San Diego (2011) 199 Cal. App. 4th 416 9
Compliance with Current Law 9
Plans & Specifications 10
Fiscal Year 2024-25 Estimate of Cost and Budget 12
Budget for Fiscal Year 2024-25 12
Method of Assessment Apportionment 14
Discussion of Benefit 14
Special Benefit 15
Creation of Individual Lots for Residential and Commercial Use that, in Absence of the Assessments, Would Not Have Been Created 15
Improved Visibility and Safety 15
Improved Access 16
Improved Community Character and Vitality 16
General Versus Special Benefit 16
Quantification of General Benefit 17
Step 1 — Caculate the general beneFlT 17

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25
Step 2 — Calculate the Current General Benefit Contribution from the City 18 Method of Apportionment 19
Annual Assessment Calculation 20
Duration of Assessment 21
Appeals of Assessments Levied to Property 22
Assessment statement 22
Assessment Diagram 24
Assessment Roll 25

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25

INTRODUCTION
The City of Placentia (the "City") serves and maintains streetlights and associated improvements (the "Improvements") in certain parts of the City. In order to fund the maintenance and operation (the "Services") of these projects and improvements, the City has formed Street Lighting District No. 81-1 ("District"). This Engineer's Report ("Report") was prepared to establish the budget for maintenance and operation of the Improvements (as described below) that will be funded by the 2023-24 assessments and other revenue, and to determine the general and special benefits received from the Improvements by property within the District and the method of assessment apportionment to lots and parcels. This Report and the assessments have been made pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the "Act") and Article XIIID of the California Constitution (the "Article").

ENGINEER'S REPORT AND CONTINUATION OF ASSESSMENTS
The assessment has been continued for over 30 years. In each subsequent year for which the assessments will be continued, the Placentia City Council (the "Council") must direct the preparation of an Engineer's Report, budgets, and proposed assessments for the upcoming fiscal year. After the report is completed, the City Council may preliminarily approve the Engineer's Report and the continued assessments and establish the date for a public hearing on the continuation of the assessments. Accordingly, this Engineer's Report (the "Report") was prepared pursuant to the direction of the City Council.

Following the minimum 10 -day period after publishing the notice, a public hearing is held for the purpose of allowing public testimony about the proposed continuation of the Assessments. This hearing is currently scheduled for June 18, 2024. At this hearing, the

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25
Council will consider approval of a resolution confirming the continuation of the Assessments for Fiscal Year 2024-25. If so confirmed and approved, the Assessments would be submitted to the Orange County Auditor/Controller for inclusion on the property tax rolls for Fiscal Year 2024-25.

STREET LIGHTING DISTRICT BACKGROUND
Street Lighting District No. 81-1 was formed in 1981. Prior to that, the County of Orange had established and maintained street lighting assessment districts within the City of Placentia. After the passage of Proposition 13 in 1978, the County decided to cease annexations to its existing districts. In response to that, the City formed its own district (No. 81-1) to allow for future development to be included in an assessment district providing street lighting services.

The portions of the City previously included in the County's street light assessment remained under the County's jurisdiction until 1996, when the City took over management of those areas. However, they were not annexed into District No. 81-1, and continue to be funded and operated separately from the District. Therefore, those areas and the parcels therein are not included in this report or the assessment calculations herein.

SILICON VALLEY TAXPAYERS ASSOCIATION, INC. V SANTA CLARA COUNTY OPEN SPACE AUTHORITY (2008) 44 CAL. 4TH 431
In July of 2008, the California Supreme Court issued its ruling on the Silicon Valley Taxpayers Association, Inc. v. Santa Clara County Open Space Authority ("SVTA"). This ruling is significant in that the Court clarified how Proposition 218 made changes to the determination of special benefit. The Court also found that:
• Benefit assessments are for special benefits to property, not general benefits.

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25
• The services and/or improvements funded by assessments must be clearly defined.
• Assessment districts must be drawn to contain all parcels that receive a special benefit from a proposed public improvement.
• Assessments paid in each assessment district must be proportional to the special benefit received by each such parcel from the improvements and services funded by the assessment.

1. The District is drawn to include the entire City; although only parcels deriving special benefits are included in the assessment rolls. Thus, zones of benefit are not required and the assessment revenue derived from real property in the District is extended only on the Improvements in the District.

2. The Improvements which are constructed and maintained with assessment proceeds in the District are located in close proximity to the real property subject to the assessment. The Improvements provide illumination to streets and sidewalks enabling improved access to the residents of such assessed property. The proximity of the Improvements to the assessed parcels and the improved access and increased safety provided to of the residents of the assessed parcels by the Improvements provides a special benefit to the parcel being assessed pursuant to the factors outlined by the Supreme Court in that decision.

3. Due to their proximity to the assessed parcels, the Improvements financed with assessment revenues in the District benefit the properties in that District in a manner different in kind from the benefit that other parcels of real property in the City derive from such Improvements, and the benefits conferred on such property in the District are more extensive than a general increase in property values.

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25

4. The assessments paid in the District are proportional to the special benefit that each parcel within that Assessment District receives from the Improvements because:
a. The specific lighting Improvements and maintenance and utility costs thereof in the District and the costs thereof are specified in this Report; and

5. Such Improvement and maintenance costs in the District are allocated among different types of property located within the District, and equally among those properties which have similar characteristics, such as single-family residential parcels, multi -family residential parcels, commercial parcels, industrial parcels, etc.

DAHMS V. DOWNTOWN POMONA PROPERTY (2009) 174 CAL. APP. 4TH 708
On June 8, 2009, the 4th Court of Appeal amended its original opinion upholding a benefit assessment for property in the downtown area of the City of Pomona in Dahms v.

Downtown Pomona Property ("Dahms"). On July 22, 2009, the California Supreme Court denied review. In Dahms the Court upheld an assessment that was 100% special benefit (i.e. 0% general benefit) on the rationale that the services and improvements funded by the assessments were directly provided to property in the assessment district. The Court also upheld discounts and exemptions from the assessment for certain properties.

BONANDER V. TOWN OF TIBURON (2009) 180 CAL. APP. 4TH 103 On December 31, 2009, in Bonander v. Town of Tiburon ("Bonander"), the 1st District Court of Appeal overturned a benefit assessment approved by property owners to pay for placing overhead utility lines underground in an area of the Town of Tiburon. The Court invalidated the assessments primarily on the grounds that the assessments had been apportioned to assessed property based in part on relative costs within sub -areas of the assessment district instead of the overall cost of the improvements and the overall proportional special benefits.

BEUTZ V. COUNTY OF RIVERSIDE (2010) 184 CAL. APP. 4TH 1516 On May 26, 2010 the 4th District Court of Appeals issued a decision in the Steven Beutz V. County of Riverside ("Beutz"). This decision overturned an assessment for park maintenance in Wildomar, California, primarily because the general benefits associated

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25
with improvements and services was not explicitly calculated, quantified and separated from the special benefits.

Second, the court found that the City had failed to record the basis for the assessment on its own parcels.

COMPLIANCE WITH CURRENT LAW
This Engineer's Report is consistent with the requirements of Article XIIIC and XIIID of the California Constitution and with the SVTA decision because the Improvements to be funded are clearly defined; the Improvements are directly available to and will directly benefit property in the District; and the Improvements provide a direct advantage to property in the District that would not be received in absence of the Assessments.

This Engineer's Report is consistent with Beutz, Dahms and Greater Golden Hill because the Improvements will directly benefit property in the District and the general benefits have been explicitly calculated and quantified and excluded from the Assessments. The Engineer's Report is consistent with Bonander because the Assessments have been apportioned based on the overall cost of the Improvements and Services and proportional special benefit to each property, rather than the proportional cost to the District to provide the Improvements to specific properties.

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25

PLANS & SPECIFICATIONS
The work and Improvements proposed to be undertaken by the City and the cost thereof paid from the levy of the annual assessment provide special benefit to Assessor Parcels within the District defined in the Method of Assessment herein. Consistent with the Landscaping and Lighting Act of 1972, (the "Act") , the Improvements are generally described as follows:

Facilities and Improvements
The facilities and improvements within the District are defined as street light standards, their appurtenances and energy and maintenance costs to operate them. Street lighting systems in the District consist of Edison -owned lights as of the date of this report, as shown below:

Table 1— District Facilities
Type of Light
No. of Lights
Size of Lumens
Owner
Sodium Vapor
31 5, 800
S. C.E.

Sodium Vapor
43 9, 500
S. C.E.

Sodium Vapor
222
16, 000
S. C.E.

Sodium Vapor
518
22, 000
S. C.E.

Total
814
Scope of Work
Southern California Edison company (S.C.E) shall be the supplier of electrical energy for all of the above listed streetlights as well as providing needed maintenance and replacements for those streetlights owned by S.C.E. Costs for electrical energy and maintenance of S.C.E-owned streetlights shall be billed to the City by S.C.E. The City shall disburse payments to S.C.E. from the Special Fund established for the District.

Costs incurred by the City for: administration, engineering, operations and other related requirements shall be paid by the District's Special Fund for those costs.

Changes and Modifications to the District
Modifications to the District structure could include but are not limited to:

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-2-
• Substantial changes or expansion of the improvements provided. • Substantial changes in the service provided.
• Modifications or restructuring of the district including annexation or detachment of specific parcels.
• Revisions in the method of apportionment
• Proposed new or increased assessments.

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25
FISCAL YEAR 2024-25 ESTIMATE OF COST AND BUDGET
BUDGET FOR FISCAL YEAR 2024-25
The 1972 Act provides that the total costs for providing the maintenance and servicing of the District Improvements and facilities can be recovered in the assessment spread including incidental expenses. The latter can include engineering fees, legal fees, printing, mailing, postage, publishing, and all other costs identified with the District proceedings.

An estimate of District costs for fiscal year 2024-25 for the maintenance and servicing of the Improvements is provided below.

Table 2 — FY 2024-25 Estimate of Costs
Expenditure Item
Amount
Public Notice
1,000
Electricity
279,000
Estimated Expenditures
$ 280,000.00
Revenue Item
Amount
Direct Benefit Assessments
136,245
General Fund Contribution
143,800.00
Estimated Revenues
$ 280,045.00
Budget Allocation to Parcels
Assessment per Assessment Unit (AU)C
$ 27.38
Total Assessment Units (AUs)
4,976.06
Total Assessment Budget
136,245
Notes to Estimate of Costs:

A. The Act requires that proceeds from the assessments must be deposited into a special fund that has been set up for the revenues and expenditures of the District. Moreover, funds raised by the assessment shall be used only for the purposes stated within this Report. Any balance remaining at the end of the Fiscal Year, June 30, must be carried over to the next Fiscal Year. The District may also establish a reserve fund for contingencies and special projects as well

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25
as a capital improvement fund for accumulating funds for larger capital improvement projects or capital renovation needs. Any remaining balance would either be placed in the reserve fund, the capital improvement fund, or would be used to reduce future years' assessments.

B. The rate shown here is for an Assessment Unit (single family home or its equivalent). For the definition of the term AU and rates for other types of property, see the section titled, "Method of Assessment" and the sections following it in this report.

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25

METHOD OF ASSESSMENT APPORTIONMENT
This section of the Engineer's Report includes an explanation of the benefits to be derived from the installation, maintenance and servicing of the Improvements throughout the District and the Assessment methodology used to apportion the total Assessment to properties within the Assessment District.

The District consists of certain assessor parcels within the boundaries as defined by the Assessment Diagram referenced in this report and the parcels identified by the Assessor Parcel Numbers listed with the levy roll. The parcel list includes all privately and publicly owned parcels as shown. The method used for apportioning the Assessment is based on the proportional special benefits to be derived by the properties in the District over and above general benefits conferred on real property or to the public at large. The apportionment of special benefit is a two-step process: the first step is to identify the types of special benefit arising from the Improvements, and the second step is to allocate the Assessments to property based on the estimated relative special benefit for each type of property.

DISCUSSION OF BENEFIT
In summary, the Assessments can only be levied based on the special benefit to property.

This benefit is received by property over and above any general benefits. With reference to the requirements for assessments, Section 22573 of the Landscaping and Lighting Act of 1972 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 lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements." Proposition 218, as codified in Article XIIID of the California Constitution, has confirmed that assessments must be based on the special benefit to property and that the value of the special benefits must exceed the cost of the assessment:
"No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel." The following benefit categories summarize the types of special benefit to residential, commercial, industrial, and other lots and parcels resulting from the Improvements to be

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25
provided with the assessment proceeds. These types of special benefit are summarized as follows:

A. Creation of individual lots for residential and commercial use that, in absence of the Assessments, would not have been created.

B. Improved visibility and safety
C. Improved access
D. Improved community character and vitality

SPECIAL BENEFIT
The special benefits from the Improvements are further detailed below:

CREATION OF INDIVIDUAL LOTS FOR RESIDENTIAL AND COMMERCIAL

USE THAT, IN ABSENCE OF THE ASSESSMENTS, WOULD NOT HAVE BEEN

CREATED
In most of the District, the original owner/developer(s) of the property within the District agreed unanimously to the Assessments. The Assessments provide the necessary funding for public improvements that were required as a condition of development and subdivision approval. Therefore, such Assessments allowed the original property to be subdivided and for development of the parcels to occur. As parcels were sold, new owners were informed of the Assessments through the title reports, and in some cases, through Department of Real Estate "White Paper" reports that the parcels were subject to assessment. Purchase of property was also an "agreement" to pay the Assessment.

IMPROVED VISIBILITY AND SAFETY
Well maintained, effective street lighting provides a special benefit to proximate parcels, within the range of the light, because it allows for safer and improved use of the property in the evenings and at night. Street lighting provides special benefits as it increases neighborhood safety and reduces the likelihood of crime on the proximate parcels. Over time, the Improvements continue to confer a particular and distinct special benefit upon parcels within the District because of the nature of the Improvements. The proper maintenance of the streetlights and appurtenant facilities reduces property -related crimes, especially vandalism, against assessed properties in the District.

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25

IMPROVED ACCESS
Well maintained, effective street lighting enhances ingress, egress and accessibility of all forms to the assessed parcels in the evening and at night by increasing visibility. Improved visibility also helps prevent local and pedestrian traffic accidents related to the assessed parcels.

IMPROVED COMMUNITY CHARACTER AND VITALITY
Well maintained, effective street lighting promotes evening and nighttime social interaction of residents and customers of businesses and industry. This creates a positive atmosphere and enhances the community image in the evening and at night for the assessed parcels.

All of the above -mentioned items also contribute to a specific enhancement to each of the parcels within the District. The proximate streetlights clearly make each parcel safer, more visible, more accessible, more useful, more valuable, and more desirable; and this further strengthens the basis of these Assessments.

GENERAL VERSUS SPECIAL BENEFIT
The proceeds from the District are used to fund Improvements and increased levels of maintenance to the public facilities that serve and benefit the assessed properties in the District. In absence of the District, such Improvements would not be properly maintained.

Therefore, the District's purpose is to ensure that the necessary and beneficial public facilities for property in the District are properly maintained and repaired over time. The assessments will ensure that street lighting and associated improvements within and adjacent to the District are functional, well maintained and safe. These public resources directly benefit the property in the District and will confer distinct and special benefits to the assessed properties within the District. Moreover, in absence of assessments, a condition of development would not be met and future construction in the District could be denied. The creation of individual lots, if any, and the approval for construction in the District, is the overriding clear and distinct special benefit conferred exclusively on property in the District and not enjoyed by other properties outside the District. Therefore, the assessments solely provide special benefit to assessed property in the District over and above the general benefits conferred to the public at large or properties outside the District.

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25
Although the Improvements maintained by the Services may be available to the general public at large, the Improvements and Services are specifically designed, located and created to provide additional and improved resources for property inside the District, and not the public at large. Other properties that are outside the District do not enjoy the unique proximity and other special benefit factors described previously. These Improvements and Services are of special benefit to properties located within the District because they provide a direct advantage to properties in the District that would not be provided in absence of the Assessments. Any general benefits to surrounding properties outside of the District, if any there were, are collateral and conferred concomitantly.

QUANTIFICATION OF GENERAL BENEFIT
Although the analysis used to support these assessments concludes that the benefits are solely special, as described above, consideration is made for the suggestion that a portion of the benefits are general. General benefits cannot be funded by these assessments — the funding must come from other sources.

The maintenance and servicing of these improvements is also partially funded, directly and indirectly from other sources including the City of Placentia, Orange County, and the State of California. This funding comes in the form of grants, development fees, special programs, and general funds, as well as direct maintenance and servicing of other co - located facilities (e.g., curbs, gutters, streets, drainage systems, etc.). This funding from other sources more than compensates for general benefits, if any, received by the properties within the District.

In the 2009 Dahms case, the court upheld an assessment that was 100% special benefit on the rationale that the services funded by the assessments were directly provided within the assessment district. It is also important to note that the improvements and services funded by the assessments in Pomona are similar to the improvements and services funded by the Assessments described in this Engineer's Report, and the Court found these improvements and services to be 100% special benefit. Also similar to the assessments in Pomona, the Assessments described in this Engineer's Report fund Improvements and Services directly provided within the District, and every benefiting property in the District enjoys proximity and access to the Improvements. Therefore, Dahms establishes a basis for minimal or zero general benefits from the Assessments STEP 1 - CACULATE THE GENERAL BENEFIT

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25
The General Benefits from this assessment may be quantified as illustrated in the following table.

Benefit Factor Relative
Weight
General
Benefit
Contribution
Relative
General
Benefit
Creation of individual lots for development or
approval of building permits
85 0%
0 Improved nighttime visibility and safety
5 25%

1.25 Improved Access
5 25%

1.25 Improved Community Character and Vitality
5 25%

1.25 Total
100
Total Calculated General
Benefit

3.75 3.75%
As a result, the City of Placentia will contribute at least 2.5% of the total budget from sources other than the assessment. This contribution offsets any general benefits from the Assessment Services.

STEP 2 — CALCULATE THE CURRENT GENERAL BENEFIT CONTRIBUTION

FROM THE CITY
This general benefit contribution is the sum of the following components:

The City of Placentia owns, maintains, rehabilitates, and replaces curb and gutter along the border of the District improvements. This curb and gutter serve to support, contain, retain, manage irrigation flow and growth, and provide a boundary for the Improvements.

The contribution from the City of Placentia towards general benefit from the maintenance, rehabilitation, and replacement of the curb and gutter is conservatively estimated to be 1%.

The City of Placentia owns and maintains a storm drainage system along the border of District Improvements. This system serves to prevent flooding and associated damage to the improvements and manage urban runoff including local pollutants loading from the Improvements. The contribution from the City of Placentia towards general benefit from

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25
the maintenance and operation of the local storm drainage system is conservatively estimated to be 1%.

The City of Placentia owns and maintains local public streets along the border of the District Improvements. These public streets provide access to the Improvements for its enjoyment as well as efficient maintenance. The contribution from the City of Placentia towards general benefit from the maintenance of local public streets is conservatively estimated to be 1%.

Therefore, the total General Benefit is conservatively quantified at 2.5% which is more than offset by the total non -assessment contribution towards general benefit of 13%.

The methodology used fairly distributes the cost of the street lighting system in relation to the benefits received. For Fiscal Year 2023-24 there are 3, 696 parcels of property in the District, grouped into one of three benefit zones for assessment purposes. The District was originally established with five benefit zones (A though E) to distinguish variations in benefit. However, Zone C is no longer applicable.

The five benefit zones originally established for the District include the following:

Zone A: Single Family residential, whether detached or condominium.

Zone B: Commercial, industrial, churches, apartments, etc., either developed or in process of development.

Zone C: Parcels in the former Santa Fe Lighting District No. 1. This zone designation was originally established to distinguish specific non-residential

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25
parcels that were previously part of the Santa Fe Lighting District No. 1 and were annexed to this District. Originally, the assessments for these parcels included a temporary loan. The loan recoupment has been satisfied and these parcels are now included as part of Zone B.

Zone D: Parcels that have a recorded tentative or final map, but are not yet developed.

Zone E: Open Space, street areas, or landscape strip parcels are considered to receive no benefit. Parcels within this zone are exempt from assessment.

The basic methodology of apportionment developed for this District in 1981-82 is based on assessment unit. This methodology assigns each residential parcel in Zone A one assessment unit (AU). The relationship between residential parcels in Zone A and acreage parcels in Zone B was established at a six to one ratio based on general density figures for the City. Zone C originally designated parcels that were part of the former Santa Fe Street Lighting District No. 1. The assessments for parcels in Zone C originally included the conversion improvement costs associated with these parcels and were spread over a two-year period. These conversion costs have been satisfied and the Zone C parcels are now included in Zone B. Zone C has been eliminated. Zone D designates parcels where the final tract or parcel maps have been approved and recorded, however construction is not yet in progress. This zone is assessed at 30% of one assessment unit per parcel or proposed parcels based on the approved tract map, whichever is the greater of the two.1

ANNUAL ASSESSMENT CALCULATION
From the 2013-14 Engineer's Annual Levy Report, City of Placentia, Street Lighting District No. 81-1, dated June 4, 2013. Zone E was reported to have 33 parcels, but they were not identified in the accompanying data. Therefore those parcels are not included in the current data.

Because they are exempt from assessment, there is no effect on the assessment apportionment calculations.

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City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25
For Fiscal Year 2024-25, the rate of Assessments for the District is not increased from prior years. The Calculations for maintenance, service and incidentals follows:

Table 4 — Assessment Calculation
Zone
AU Ratio
Quantity Factor
Assessment
Units
A
3,377 units
x

1.00 =
3,377.00 AU
B
263.260 acres
x

6.00 =
1,579.560 AU
D
65 units
x

0.30 =

19.500 AU
Total Assessment Units
4,976.060/AU
AU Cost $136,244.5214,976.060 AU =
$27.31
$27.38/AI
Zone Assessments
Zone A
Single Family
Each parcel is assessed at one assessment unit:
$27.38 x 1.0 $27.38 /Parcel
Zone B
Comm, Industrial
Each Acre is assessed at 10 assessment units:
$27.38 x 6.00 = $164.28 / Acre
Zone D
Undeveloped
Each Unit is assessed at 0.70 assessment units:
$27.38 x 0.30 = $8.21 /Unit

DURATION OF ASSESSMENT
The District was formed or annexed in previous years. It is proposed that the Assessments be continued every year after their formation or annexation, so long as the public Improvements need to be maintained and improved, and the City requires funding from the Assessments for these Improvements in the Assessment Districts. As noted previously, the Assessment can continue to be levied annually after the City Council approves an annually updated Engineer's Report, budget for the Assessment, Improvements to be provided, and other specifics of the Assessment. In addition, the City Council must hold an annual public hearing to continue the Assessment.

Page 21 of 26 ends

City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25

ASSESSMENT STATEMENT
Whereas, the City of Placentia directed the undersigned engineer of Work to prepare and file a report presenting an estimate of costs, a Diagram for the District and an assessment of the estimated costs of the Improvements upon all assessable parcels within the District; Now, Therefore, the undersigned, by virtue of the power vested in me under the Act, Article XIIID of the California Constitution, and the order of the Placentia City Council, hereby makes the following Assessment to cover the portion of the estimated cost of the Improvements, and the costs and expenses incidental thereto to be paid by the District.

The amount to be paid for said Improvements and the expense incidental thereto, to be paid by the District for the Fiscal Year 2024-25 is generally as follows:

Table 3 — FY 2024-25 Summary Cost Estimate
Salaries & Benefits
-
Operating Expenses
280,000
Total for Services
$ 280,000.00
Less General Fund Contribution
136,245
Less Other Revenue
143,800.00
Net Amount of Assesments
$ 136,245.00

Page 22 of 26 ends

City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25
As required by the Act, an Assessment Diagram of the District is hereto attached and incorporated herein by reference. The distinctive number of each parcel or lot of land in the District is its Assessor Parcel Number appearing on the Assessment Roll.

The Assessment is made upon the parcels or lots of land within the District in proportion to the special benefits to be received by the parcels or lots of land, from the Improvements.

Date: June 5, 2024
Acting Director of Public Works/City Engineer
Christopher M. Tanio, PE

Page 23 of 26 ends

City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25

ASSESSMENT DIAGRAM
The District boundary is conterminous with the City Limits. The parcels to be assessed in Street Lighting District No. 81-1 are shown on the Assessment Diagram, which is on file with the City Clerk of the City of Placentia, and includes all those properties included in the original formation of the District and subsequent annexations. The following Assessment Diagram is for general location only and is not to be considered the official boundary map. The lines and dimensions of each lot or parcel within the District are those lines and dimensions as shown on the maps of the Assessor of the County of Orange, for Fiscal Year 2024-25 and are incorporated herein by reference, and made a part of this Diagram and this Report.

LEGEN❑
=PLACENTIACITY LIMIT F. SW Na 81-1 BOUNDARY

II ASSESSED PARCELS
d

Page 24 of 26 ends

City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25

Each lot or parcel listed on the Assessment Roll is shown and illustrated on the latest County Assessor records and these records are, by reference, made part of this Report.

These records shall govern all details concerning the description of the lots or parcels.

Page 25 of 26 ends

City of Placentia
Street Lighting District No. 81-1
Engineer's Report, Fiscal Year 2024-25

Page 26 of 26 ends

CITY OF PLACENTIA
STREET LIGHTING DISTRICT No. 81-1
ASSESSMENT ROLL FOR FISCAL YEAR 2024-25
Listed in order of Zone & Assessor's Parcel Number
Assessor's Parcel Number
Units
Acres
Assessment Units
Zone
Assessment
322-101-20
1 0.15
1 A

27.38 322-101-21
1 0.14
1 A

27.38 322-101-31
1 0.14
1 A

27.38 322-101-32
1 0.14
1 A

27.38 336-062-24
1 0.2
1 A

27.38 336-062-25
1 0.22
1 A

27.38 336-062-26
1 0.2
1 A

27.38 336-062-27
1 0.2
1 A

27.38 336-062-28
1 0.18
1 A

27.38 336-062-29
1 0.19
1 A

27.38 336-062-30
1 0.16
1 A

27.38 336-062-31
1 0.19
1 A

27.38 336-062-32
1 0.21
1 A

27.38 336-062-33
1 0.8
1 A

27.38 336-183-19
1 0.17
1 A

27.38 336-183-20
1 0.17
1 A

27.38 336-183-21
1 0.19
1 A

27.38 336-183-23
1 0.23
1 A

27.38 336-183-24
1 0.19
1 A

27.38 336-183-25
1 0.17
1 A

27.38 336-183-26
1 0.17
1 A

27.38 336-183-27
1 0.17
1 A

27.38 336-183-28
1 0.17
1 A

27.38 336-183-29
1 0.19
1 A

27.38 336-183-30
1 0.17
1 A

27.38 336-183-31
1 0.17
1 A

27.38 336-183-32
1 0.19
1 A

27.38 336-183-33
1 0.18
1 A

27.38 336-183-34
1 0.19
1 A

27.38 336-183-35
1 0.17
1 A

27.38 336-183-36
1 0.18
1 A

27.38 336-183-37
1 0.18
1 A

27.38 336-183-38
1 0.17
1 A

27.38 336-183-39
1 0.19
1 A

27.38 336-183-40
1 0.19
1 A

27.38 336-183-41
1 0.17
1 A

27.38 336-183-42
1 0.18
1 A

27.38 336-183-43
1 0.18
1 A

27.38 336-183-44
1 0.17
1 A

27.38 336-183-45
1 0.19
1 A

27.38 336-183-46
1 0.19
1 A

27.38 336-183-47
1 0.17
1 A

27.38 336-183-48
1 0.18
1 A

27.38 336-183-49
1 0.19
1 A

27.38 336-183-50
1 0.3
1 A

27.38 336-183-51
1 0.19
1 A

27.38

Page 1 of 46 ends

27.38 336-183-53
1 0.18
1 A

27.38 336-183-54
1 0.19
1 A

27.38 336-183-55
1 0.17
1 A

27.38 336-183-56
1 0.19
1 A

27.38 339-151-36
1 2.51
0 A
-
339-292-23
1 0.85
0 A
-
339-341-04
1 0.14
0 A
-
339-341-09
1 0.34
0 A
-
339-341-10
1 0.22
0 A
-
339-341-11
1 0.17
0 A
-
339-354-03
1 0.15
0 A
-
339-355-07
1 0.15
0 A
-
339-363-09
1 0.16
1 A

27.38 339-363-10
1 0.15
1 A

27.38 339-363-11
1 0.17
1 A

27.38 339-363-12
1 0.05

0.3 A

8.21 339-363-13
1 0.06

0.36 A

9.86 339-363-16
1 0.06
1 A

27.38 339-363-17
1 0.06

0.3 A

8.21 339-363-19
1 0.06
1 A

27.38 339-363-29
1 0.11
1 A

27.38 339-364-10
1 0.14
1 A

27.38 339-364-11
1 0.16
1 A

27.38 339-364-12
1 0.05
1 A

27.38 339-364-13
1 0.06
1 A

27.38 339-364-14
1 0.05
1 A

27.38 339-364-15
1 0.05
1 A

27.38 339-364-16
1 0.09
1 A

27.38 339-365-04
1 0.15
0 A
-
339-365-10
1 0.12
1 A

27.38 339-365-25
1 0.18
1 A

27.38 339-365-26
1 0.11
1 A

27.38 339-365-27
1 0.24
1 A

27.38 339-392-01
1 0.14
1 A

27.38 339-392-02
1 0.14
1 A

27.38 340-161-47
1 0.25
1 A

27.38 340-161-48
1 0.22
1 A

27.38 340-161-49
1 0.2
1 A

27.38 340-161-50
1 0.18
1 A

27.38 340-161-51
1 0.18
1 A

27.38 340-161-52
1 0.18
1 A

27.38 340-161-53
1 0.19
1 A

27.38 340-161-54
1 0.19
1 A

27.38 340-161-55
1 0.19
1 A

27.38 340-161-56
1 0.19
1 A

27.38

Page 2 of 46 ends

27.38 340-315-04
1 0.02
1 A

27.38 340-315-05
1 0.03
1 A

27.38 340-315-06
1 0.03
1 A

27.38 340-315-07
1 0.03
1 A

27.38 340-315-08
1 0.02
1 A

27.38 340-315-09
1 0.02
1 A

27.38 340-315-10
1 0.02
1 A

27.38 340-315-11
1 0.03
1 A

27.38 340-315-12
1 0.02
1 A

27.38 340-315-13
1 0.02
1 A

27.38 340-315-14
1 0.02
1 A

27.38 340-315-15
1 0.02
1 A

27.38 340-315-16
1 0.03
1 A

27.38 340-315-17
1 0.03
1 A

27.38 340-315-18
1 0.03
1 A

27.38 340-315-19
1 0.02
1 A

27.38 340-315-20
1 0.02
1 A

27.38 340-315-21
1 0.02
1 A

27.38 340-315-22
1 0.02
1 A

27.38 340-315-23
1 0.02
1 A

27.38 340-315-24
1 0.02
1 A

27.38 340-315-25
1 0.02
1 A

27.38 340-315-26
1 0.02
1 A

27.38 340-315-27
1 0.03
1 A

27.38 340-315-28
1 0.03
1 A

27.38 340-315-29
1 0.03
1 A

27.38 340-315-30
1 0.03
1 A

27.38 340-315-31
1 0.02
1 A

27.38 340-315-32
1 0.02
1 A

27.38 340-315-33
1 0.02
1 A

27.38 340-315-34
1 0.02
1 A

27.38 340-315-35
1 0.02
1 A

27.38 340-315-36
1 0.02
1 A

27.38 340-315-37
1 0.02
1 A

27.38 340-315-38
1 0.03
1 A

27.38 340-315-39
1 0.03
1 A

27.38 340-315-40
1 0.04
1 A

27.38 340-315-41
1 0.03
1 A

27.38 340-315-42
1 0.02
1 A

27.38 340-315-43
1 0.02
1 A

27.38 340-315-44
1 0.02
1 A

27.38 340-315-45
1 0.02
1 A

27.38 340-315-46
1 0.02
1 A

27.38 340-315-47
1 0.02
1 A

27.38 340-315-48
1 0.02
1 A

27.38

Page 3 of 46 ends

27.38 340-315-50
1 0.02
1 A

27.38 340-315-51
1 0.02
1 A

27.38 340-315-52
1 0.02
1 A

27.38 340-315-53
1 0.02
1 A

27.38 340-315-54
1 0.02
1 A

27.38 340-315-55
1 0.02
1 A

27.38 340-315-56
1 0.02
1 A

27.38 340-315-57
1 0.02
1 A

27.38 340-315-58
1 0.02
1 A

27.38 340-315-59
1 0.02
1 A

27.38 340-315-60
1 0.02
1 A

27.38 340-315-61
1 0.02
1 A

27.38 340-315-62
1 0.02
1 A

27.38 340-315-63
1 0.02
1 A

27.38 340-315-64
1 0.02
1 A

27.38 340-315-65
1 0.02
1 A

27.38 340-316-32
1 0.02
1 A

27.38 340-316-33
1 0.02
1 A

27.38 340-316-34
1 0.02
1 A

27.38 340-316-35
1 0.02
1 A

27.38 340-316-36
1 0.02
1 A

27.38 340-316-37
1 0.02
1 A

27.38 340-316-38
1 0.02
1 A

27.38 340-316-39
1 0.02
1 A

27.38 340-316-40
1 0.02
1 A

27.38 340-316-41
1 0.02
1 A

27.38 340-316-42
1 0.02
1 A

27.38 340-316-43
1 0.02
1 A

27.38 340-316-44
1 0.03
1 A

27.38 340-316-45
1 0.03
1 A

27.38 340-316-46
1 0.02
1 A

27.38 340-316-47
1 0.02
1 A

27.38 340-316-48
1 0.02
1 A

27.38 340-316-49
1 0.03
1 A

27.38 340-316-50
1 0.03
1 A

27.38 340-316-51
1 0.03
1 A

27.38 340-316-52
1 0.02
1 A

27.38 340-316-53
1 0.02
1 A

27.38 340-316-54
1 0.02
1 A

27.38 340-316-55
1 0.03
1 A

27.38 340-316-56
1 0.03
1 A

27.38 340-316-57
1 0.03
1 A

27.38 340-316-58
1 0.02
1 A

27.38 340-316-59
1 0.02
1 A

27.38 340-316-60
1 0.02
1 A

27.38

Page 4 of 46 ends

27.38 340-316-62
1 0.02
1 A

27.38 340-316-63
1 0.02
1 A

27.38 340-316-64
1 0.02
1 A

27.38 340-316-65
1 0.02
1 A

27.38 340-316-66
1 0.02
1 A

27.38 340-316-67
1 0.02
1 A

27.38 340-316-68
1 0.02
1 A

27.38 340-316-69
1 0.02
1 A

27.38 340-316-70
1 0.02
1 A

27.38 340-316-71
1 0.02
1 A

27.38 340-316-72
1 0.02
1 A

27.38 340-316-73
1 0.02
1 A

27.38 340-316-74
1 0.02
1 A

27.38 340-316-75
1 0.03
1 A

27.38 340-316-76
1 0.03
1 A

27.38 340-316-77
1 0.02
1 A

27.38 340-316-78
1 0.02
1 A

27.38 340-316-79
1 0.02
1 A

27.38 340-316-80
1 0.02
1 A

27.38 340-316-81
1 0.03
1 A

27.38 340-316-82
1 0.03
1 A

27.38 340-316-83
1 0.02
1 A

27.38 340-316-84
1 0.02
1 A

27.38 340-316-85
1 0.02
1 A

27.38 340-316-86
1 0.02
1 A

27.38 340-316-87
1 0.03
1 A

27.38 340-316-88
1 0.03
1 A

27.38 340-316-89
1 0.03
1 A

27.38 340-316-90
1 0.03
1 A

27.38 340-316-91
1 0.02
1 A

27.38 340-316-92
1 0.02
1 A

27.38 340-316-93
1 0.02
1 A

27.38 340-317-62
1 0.02
1 A

27.38 340-317-63
1 0.02
1 A

27.38 340-317-64
1 0.02
1 A

27.38 340-318-33
1 0.1
0 A
-
340-318-34
1 0.1
0 A
-
340-318-35
1 0.1
0 A
-
340-318-36
1 0.09
0 A
-
340-318-37
1 0.1
0 A
-
340-318-38
1 0.1
0 A
-
340-318-39
1 0.09
0 A
-
340-318-40
1 0.09
0 A
-
340-318-41
1 0.09
0 A
-
340-318-42
1 0.13
0 A
-

Page 5 of 46 ends

CITY OF PLACENTIA
STREET LIGHTING DISTRICT No. 81-1
ASSESSMENT ROLL FOR FISCAL YEAR 2024-25
Listed in order of Zone Assessor's Parcel Number
Assessor's Parcel Number
Units
Acres
Assessment Units
Zone Assessment
340-318-44
1 0.14
0 A -
340-318-45
1 0.13
0 A -
340-318-46
1 0.09
0 A -
340-318-47
1 0.12
0 A -
340-318-48
1 0.1
0 A -
340-318-49
1 0.13
0 A -
340-318-50
1 0.11
0 A -
340-351-01
1 0.16
0 A -
340-351-02
1 0.16
0 A -
340-351-03
1 0.16
0 A -
340-351-04
1 0.16
0 A -
340-351-06
1 0.17
0 A -
340-351-07
1 0.19
0 A -
340-351-08
1 0.19
0 A -
340-351-09
1 0.18
0 A -
340-351-10
1 0.17
0 A -
340-351-11
1 0.16
0 A -
340-351-12
1 0.16
0 A -
340-351-13
1 0.16
0 A -
340-351-14
1 0.16
0 A -
340-351-15
1 0.16
0 A -
340-351-16
1 0.16
0 A -
340-351-17
1 0.16
0 A -
340-351-18
1 0.16
0 A -
340-351-19
1 0.18
0 A -
340-351-20
1 0.23
0 A -
340-351-21
1 0.48
0 A -
340-351-22
1 0.34
0 A -
340-351-23
1 0.27
0 A -
340-351-24
1 0.27
0 A -
340-351-25
1 0.28
0 A -
340-351-26
1 0.27
0 A -
340-351-27
1 0.27
0 A -
340-352-01
1 0.16
0 A -
340-352-02
1 0.17
0 A -
340-352-03
1 0.17
0 A -
340-352-04
1 0.18
0 A -
340-352-05
1 0.23
0 A -
340-352-06
1 0.19
0 A -
340-352-07
1 0.27
0 A -
340-352-08
1 0.27
0 A -
340-352-09
1 0.27
0 A -
340-352-10
1 0.27
0 A -
340-352-11
1 0.27
0 A -
340-352-12
1 0.27
0 A -
340-352-13
1 0.16
0 A -

Page 6 of 46 ends

CITY OF PLACENTIA
STREET LIGHTING DISTRICT No. 81-1
ASSESSMENT ROLL FOR FISCAL YEAR 2024-25
Listed in order of Zone Assessor's Parcel Number
Assessor's Parcel Number
Units
Acres
Assessment Units
Zone
Assessment
340-352-14
1 0.29
0 A
-
340-352-15
1 0.27
0 A
-
340-352-16
1 0.27
0 A
-
340-371-04
1 0.16
0 A
-
340-371-06
1 0.16
0 A
-
340-371-07
1 0.17
0 A
-
340-372-01
1 0.16
0 A
-
340-372-02
1 0.16
0 A
-
340-372-03
1 0.17
0 A
-
340-372-04
1 0.18
0 A
-
340-372-05
1 0.22
0 A
-
340-372-06
1 0.2
0 A
-
340-372-07
1 0.18
0 A
-
340-372-08
1 0.23
0 A
-
340-372-09
1 0.23
0 A
-
340-372-10
1 0.23
0 A
-
340-372-11
1 0.17
0 A
-
340-372-12
1 0.2
0 A
-
340-372-13
1 0.17
0 A
-
340-372-14
1 0.17
0 A
-
340-372-15
1 0.16
0 A
-
340-372-16
1 0.16
0 A
-
340-372-17
1 0.16
0 A
-
340-372-18
1 0.16
0 A
-
340-372-19
1 0.16
0 A
-
340-373-01
1 0.21
0 A
-
340-373-02
1 0.21
0 A
-
340-373-03
1 0.2
0 A
-
340-373-04
1 0.21
0 A
-
340-373-05
1 0.19
0 A
-
340-373-06
1 0.17
0 A
-
340-373-07
1 0.16
0 A
-
340-373-08
1 0.17
0 A
-
340-373-09
1 0.16
0 A
-
340-373-10
1 0.16
0 A
-
340-373-11
1 0.17
0 A
-
340-373-12
1 0.21
0 A
-
340-373-13
1 0.19
0 A
-
340-373-14
1 0.19
0 A
-
340-373-15
1 0.2
0 A
-
340-373-16
1 0.19
0 A
-
340-373-17
1 0.16
0 A
-
340-373-18
1 0.16
0 A
-
340-373-19
1 0.16
0 A
-
340-373-21
1 0.17
0 A
-
340-412-25
1 0.15
1 A

27.38

Page 7 of 46 ends

27.38 340-412-27
1 0.12
1 A

27.38 340-412-28
1 0.15
1 A

27.38 340-412-29
1 0.23
1 A

27.38 340-412-30
1 0.14
1 A

27.38 340-412-31
1 0.12
1 A

27.38 340-412-32
1 0.12
1 A

27.38 340-412-33
1 0.12
1 A

27.38 340-412-34
1 0.12
1 A

27.38 340-412-35
1 0.14
1 A

27.38 340-412-36
1 0.15
1 A

27.38 340-412-37
1 0.1
1 A

27.38 340-412-38
1 0.12
1 A

27.38 340-412-39
1 0.12
1 A

27.38 340-412-40
1 0.12
1 A

27.38 340-412-41
1 0.15
1 A

27.38 340-451-03
1 0.1
1 A

27.38 340-451-04
1 0.22
1 A

27.38 340-451-05
1 0.09
1 A

27.38 340-462-12
1 0.11
1 A

27.38 340-462-17
1 0.12
1 A

27.38 340-462-18
1 0.11
1 A

27.38 340-462-19
1 0.11
1 A

27.38 340-462-20
1 0.11
1 A

27.38 340-462-21
1 0.11
1 A

27.38 340-462-22
1 0.11
1 A

27.38 340-462-23
1 0.12
1 A

27.38 340-462-24
1 0.14
1 A

27.38 340-463-01
1 0.1
1 A

27.38 340-463-02
1 0.1
1 A

27.38 340-463-03
1 0.12
1 A

27.38 340-463-04
1 0.13
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Placentia City CouncilJune 18, 2024

Placentia City Council
June 18, 2024