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9-16 The east side of Dolcetto Pl from Garcia Dr to Via Veneto Dr. The south side of Via Veneto Dr from Dolcetto Pl to East Ave. The west side of East Ave from Via Veneto Dr to 276 feet south of Via Veneto Dr.
Ground Cover area: 16,310 square feet
Hardscape area: 13,411 square feet
9-17 The east side of Etiwanda Ave from 145 feet south of Miller Ave to Miller Ave. The south side of Miller Ave from Etiwanda Ave to Three Vines Pl.
Ground Cover area: 7,535 square feet
Hardscape area: 6,130 square feet
FH-17 The Foothill Blvd median from Etiwanda Ave to Cornwell Ct.
Ground Cover area: 8,275 square feet
Ground cover, shrubs and turf areas that make up parkways, median islands and paseos are maintained under contract by a private landscape maintenance company. Parks are maintained by the City’s Park Maintenance Crews.
Map of Improvements
The following page shows the map of landscaping improvements, including irrigation sites and community trails, to be maintained using District funds.
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 8 Fiscal Year 2022/23 ATTACHMENT 9
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 9 Fiscal Year 2022/23 ATTACHMENT 9
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the District levy calculation process, the costs and expenses are reviewed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services:
Regular Salaries 214,420$
Part-time Salaries 22,430
Fringe Benefits 113,820
Subtotal - Personnel 350,670
Operations and Maintenance:
Operations and Maintenance:
O & M/General 17,800
Emergency Equipment and Vehicle Rental 1,200
Subtotal - Operations and Maintenance 19,000
Contract Services:
Contract Services/General 126,510
Tree Maintenance 39,770
Subtotal - Contract Services 166,280
Utilities:
Water Utilities 75,190
Electric Utilities 4,240
Subtotal - Utilities 79,430
Assessment Administration 5,240
Admin./General Overhead 70,610
Subtotal - Operations and Maintenance 340,560
Capital Expenditures:
Captial Outlay - Equipment 370
Subtotal - Capital Expenditures 370
Total Expenditures Budget 691,600$
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 10 Fiscal Year 2022/23 ATTACHMENT 9
Fiscal Year
2022/23 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 677,980$ Anticipated Prior Year Delinquencies Collection 1,380
Subtotal - Taxes 679,360
Other Revenues:
Interest Earnings 15,570
Park Maintenance Fees 2,950
Sports Field User Group Rentals 110
Subtotal - Other Revenues: 18,630
Total Revenues Budget 697,990
Contribution to/(Use of) Fund Balance 6,390$
Total Gross Estimated Assessments 677,976.84$
Total District EBU Count 2,173.56
Actual Assessment per EBU - Fiscal Year 2022/23 311.92$ Maximum Allowable Assessment per EBU - Fiscal Year 2022/23 664.01$ Each year, prior to the assessments being placed on the tax roll, the City will review the budget and determine the amount needed to maintain the improvements for the upcoming fiscal year.
The actual assessment per Equivalent Benefit Unit (EBU) will be based on the estimated costs of maintenance, available fund balance and maximum allowable assessment with the goal of maintaining the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the maximum allowable assessment; however, it may not exceed the maximum unless the increase is approved by the property owners in accordance with Proposition 218.
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2022 1,769,099$ Contribution to/(Use of) Reserve - Fiscal Year 2022/23 6,390 Estimated Reserve Fund Balance, June 30, 2023 1,775,489$
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The City has reserve funds that are more than sufficient to cover an estimated six months’ worth of maintenance and servicing costs for the District. When there are excess funds in the District’s reserve account, the excess can be used to lower the annual levy to property owners within the District. The City will continue to annually review the estimated costs and expenses for the District as well as reserve fund levels, in order to determine if future levies can be reduced as well.
Definitions of Budget Items
The following definitions describe the costs and expenses included in the District Budget:
Personnel Services: This item includes the costs attributed to the salaries of all full-time and part-time employees dedicated to maintenance of the District improvements. Additionally, this includes benefits available to City employees.
Operations and Maintenance: This item includes the costs of City staff to perform maintenance duties within the boundaries of the District.
Contract Services: This item includes the contract costs of a landscape maintenance company responsible for the ongoing maintenance of the District improvements.
Utilities: This item includes the costs to furnish electricity, water, and telephone services, as required, for the operation and maintenance of the sprinklers and irrigation controllers in the District.
Assessment Administration: This item includes the cost of all particular departments and staff of the City, as well as consultants, for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District.
This item also includes creation of an annual Engineer's Report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries and future Proposition 218 balloting proceedings.
General Overhead: This item includes the costs of all central services departments of the City for providing the coordination of District services, inspections, annual bid management, responding to public concerns, public education, accounting, auditing and procedural matters associated with the District. This item also includes an allocation for general City staff time for administrative functions and systems that provide for a functional and operational District within the City's administrative structure.
Capital Outlay: This item includes new improvements to further enhance the level and quality of service provided within the boundaries of the District. This may include new monuments, irrigation systems, and other large improvements.
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Other Revenues: This includes other revenues that are not levied through the annual assessments that support the District operations. These other revenues may include: interest earnings, other rental/lease income (cell site tower leases), Park Maintenance Fees, Sports Field User Group Rentals, and parking permits (Metrolink Station paid parking).
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D. all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the operation, maintenance and servicing of landscaping improvements.
Section 22573 of the 1972 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways.
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The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
General Benefit
Section 4 of Article XIII D of the California Constitution provides that once a local agency which proposes to impose assessments on property has identified those parcels that will have special benefits conferred upon them and upon which an assessment will be imposed, the local agency must next "separate the general benefits from the special benefits conferred," and only the special benefits can be included in the amount of the assessments imposed.
In this District, the improvements being financed consists of the maintenance of local improvements located within the boundaries of the District and include paseos, street trees, landscaped areas and appurtenant facilities that are located throughout the District and were installed to create a common landscape theme and neighborhood identity for parcels within the District. The improvements are situated within the public rights-of-way of the internal local street network within the District which provides ingress and egress for parcels within the District to access the City’s system of arterial streets. City residents and traffic from parcels not within the District do not use the internal local street network or paseos except for the express purpose of accessing properties located within the District, and therefore do not benefit from the improvements. Only parcels which are within the District and proximate to the improvements and within the Assessment District are being assessed. Accordingly, there is a direct physical and visual nexus between each parcel being assessed and the improvements to be funded by the assessment that does not exist for parcels outside of the District boundary and that is particular and distinct from that shared by the public at large. Under these circumstances, all of the benefits conferred are direct and local in nature, and provide a benefit to only those parcels located within the boundaries of the District.
Based upon this, it has been determined that there is no quantifiable general benefit to the surrounding community and the public in general from the maintenance of the improvements within the boundaries of the District, and therefore no portion of the project costs should be attributed to general benefit.
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District and, as such, confer a special and direct benefit to parcels within the District by:
improving the livability, appearance, and desirability for properties within the boundaries of the District, and
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 14 Fiscal Year 2022/23 ATTACHMENT 9
ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and providing beautification, shade and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements, including the community trails, were installed and are maintained specifically for the properties within the District, only properties within the District receive a special benefit and are assessed for said maintenance.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements is identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one EBU. Every other land-use is converted to EBUs based on an assessment formula that equates to the property's specific development status, type of development (land-use}, and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land-use types, as assigned by County use code, to determine each parcel's EBU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel
Multi-Family Residential 1.00 Unit
Non-Residential 2.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
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The following summarizes the Fiscal Year 2022/23 maximum allowable assessment rates for the District:
Property Type (County Use Code)
Maximum Allowable Assessment Rate per EBU
Actual Asessment Rate per EBU Total Units/Acres Total EBUs Single Family Residential $664.01 $311.92 1,080.00 1,080.00 Multi-Family Residential 664.01 311.92 1,057.00 1,057.00 Non-Residential 664.01 311.92 18.28 36.56
The total amount of maintenance and incidental costs for maintaining the landscaping and community trail improvements is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
Cost of Living Inflator
Each fiscal year beginning with Fiscal Year 2001/02, the maximum allowable assessment may be increased each year, based upon the Consumer Price Index ("CPI"), All Urban Consumers (CPI-U), for the Riverside – San Bernardino – Ontario Consumer Price Index area, as determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor. The Engineer shall compute the percentage difference between the CPI for March of each year and the CPI for the previous March, and shall then adjust the existing assessment by an amount not to exceed such percentage for the following fiscal year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living. If for any reason the percentage change is negative the maximum allowable assessment would not be decreased by reason of such negative percentage change and would remain at the amount as computed on the previous fiscal year regardless of any CPI adjustment. The annual assessment cannot exceed the actual costs to operate the District in any given year. If operating costs are such that the maximum assessment amount is not needed, the City would levy only what is needed for that year.
The actual assessment rate for Fiscal Year 2022/23 will remain at $311.92 per single family residence.
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ASSESSMENT DIAGRAM
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the San Bernardino County Assessor Office, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
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____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 18 Fiscal Year 2022/23 ATTACHMENT 9
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 2022/23 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarizes the Fiscal Year 2022/23 actual assessments for the District:
Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $311.92 1,080.00 1,080.00 $336,873.60 Multi-Family Residential 311.92 1,057.00 1,057.00 329,699.44 Non-Residential 311.92 18.28 36.56 11,403.80
Totals 2,155.28 2,173.56 $677,976.84
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
There were no effective annexations for Fiscal Year 2022/23.
ATTACHMENT 10
Annual Engineer’s Report
Fiscal Year 2022/23
City of Rancho Cucamonga
Landscape Maintenance District No. 10
(Rancho Etiwanda)
CITY OF RANCHO CUCAMONGA
LANDSCAPE MAINTENANCE DISTRICT NO. 10
(RANCHO ETIWANDA)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
CITY STAFF
John R. Gillison, City Manager
Lori E. Sassoon, Deputy City Manager/Administrative Services Jason C. Welday, Director of Engineering Services/City Engineer William Wittkopf, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 7
ESTIMATE OF COSTS 9
District Budget 9
Definitions of Budget Items 11
METHOD OF ASSESSMENT 12
Overview 12
General Benefit 13
Special Benefit 13
Method of Assessment Spread 14
Cost of Living Inflator 15
ASSESSMENT DIAGRAM 15
ASSESSMENT ROLL and ANNEXATIONS 17
Assessment Roll 17
Annexations 17
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 1 Fiscal Year 2022/23 ATTACHMENT 10
ENGINEER’S LETTER
WHEREAS, on June 15, 2022, the City Council of Rancho Cucamonga (the “City”), under the Landscape and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2022-081, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Landscape Maintenance District No. 10 (Rancho Etiwanda) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed staff to prepare and file an Annual Engineer’s Report for Fiscal Year 2022/23 pursuant to the requirements of the 1972 Act.
The Annual Engineer’s Report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and NOW THEREFORE, the following assessment is proposed to be authorized in order to pay the estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services 284,780$
Operations and Maintenance 497,930
Capital Expenditures 1,430
Total Expenditures Budget 784,140
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 614,250 Anticipated Prior Year Delinquencies Collection 5,550
Subtotal - Taxes 619,800
Other Revenues 44,330
Total Revenues Budget 664,130
Contribution to/(Use of) Fund Balance (120,010)$
Total District EBU Count 786.00
Actual Assessment per EBU 804.92$
Maximum Allowable Assessment per EBU 1,021.79$
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In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefited Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entirety of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefited Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law. _________________________________________________________ Jason C. Welday, Director of Engineering Services/City Engineer
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 3 Fiscal Year 2022/23 ATTACHMENT 10
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement or facility such as paseos, community trails, fencing and irrigation systems, and providing for the growth, vigor and care of the trees and landscape plant materials. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting of landscape or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
Declares the intention of the City Council to levy and collect assessments within the District for the fiscal year stated therein.
Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
Refers to the District by its distinctive designation and indicate the general location of the District.
Refers to the Engineer’s Report, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
States whether the assessment is proposed to increase from the previous year.
If the assessments are to be levied in the same or lesser amounts than the maximum assessment amount approved, the City Clerk shall give notice by causing the resolution of intention to be published. Any interested person may, prior to the conclusion of the public
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hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest.
During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment.
If the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right-of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as that area known as Rancho Etiwanda, which lies north of the 210 Freeway, east of Day Creek Channel, and west of Bluegrass Ave. Typically parcels have been annexed to the District as they have developed.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements maintained by the District include the paseos, community trails, trees, landscaped sites and appurtenant facilities that are throughout the District. These improvements are located within the street right-of-ways and dedicated public easements which are within the boundaries of the District. The landscaping maintenance includes, but is not limited to, the pruning, fertilizing, mowing, weeding, pest control, removal of trash/debris, and irrigation of the trees, shrubs, vines, ground cover, and turf. Maintenance of associated improvements and facilities, such as community trails, fencing and irrigation systems, includes but is not limited to, grading and replacement of trail surfacing, trail fence repair and replacement, steel fence painting, repair and replacement, and irrigation systems control, adjustment, trouble-shooting,
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repair and replacement. Services include personnel, materials, contracting services, utilities, capital projects and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in a healthy, vigorous and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, including the future ability to replace landscaping with drought resistant or low water use plants, in order to lower expenses of the District. The breakdown of maintained areas is as follows:
Parks: Day Creek Park.
Site # Descriptive Location
10-1 The west side of Day Creek Blvd from 790 feet north of Richfield Dr to Wilson Ave.
The north side of Wilson Ave from Day Creek Blvd to 227 feet west of Day Creek Blvd. This site overlaps 10-2.
Ground Cover area: 16,941 square feet
Hardscape area: 3,589 square feet
10-2 The north and south side of Wilson Ave from 497 feet west of Alvarado Pl to Day Creek Blvd. The south side of Wilson Ave from Day Creek Blvd to Bluegrass Ave.
The Wilson Ave median from Day Creek Blvd to Bluegrass Ave.
Ground Cover area: 47,275 square feet
Hardscape area: 6,444 square feet
10-3 The west side of Day Creek Blvd from Wilson Ave to 144 feet south of Clydesdale Dr.
The Day Creek Blvd median from Wilson Ave to Banyan St.
Ground Cover area: 32,619 square feet
Hardscape area: 10,983 square feet
10-4 The east side of Day Creek Blvd from 648 feet south of Keenland Dr to Wilson Ave.
Ground Cover area: 15,952 square feet
Hardscape area: 4,365 square feet
10-5 The west side of Bluegrass Ave from Wilson Ave to 705 feet south of Challendon Dr.
Ground Cover area: 26,882 square feet
Hardscape area: 12,220 square feet
10-6 The south side of Banyan St from Rochester Ave to Day Creek Blvd. The north side of Banyan St from 427 feet west of Rocking Horse Pl to Rocking Horse Pl. The west side of Day Creek Blvd from Banyan St to Vintage Dr. The north side of Vintage Dr from Day Creek Blvd to the paseo ending 153 feet west of Sandhill Pl.
Ground Cover area: 44,000 square feet
Hardscape area: 16,197 square feet
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10-7 The north side of Vintage Dr from 180 feet east of Taylor Canon Pl to Day Creek Blvd.
The east side of Day Creek Blvd from Vintage Dr to Banyan St. The south side of Banyan St from Day Creek Blvd to Bluegrass Ave.
Ground Cover area: 22,164 square feet
Hardscape area: 11,724 square feet
10-8 The landscape against the south side facing wall north of the 210 freeway from the top of the slope on the east side of Day Creek Blvd to 300 feet eastward. The Day Creek Blvd median from the 210 freeway to Vintage Dr. The east side of Day Creek Blvd from Caltrans ROW to Vintage Dr. The south side of Vintage Dr from Day Creek Blvd to 180 feet east of Taylor Canyon Pl.
Ground Cover area: 16,841 square feet
Hardscape area: 7,025 square feet
10-9 The north side of Coyote Dr from Brookstone Pl to Day Creek Blvd. The east side of Day Creek Blvd from Coyote Dr to 358 feet north of Coyote Dr. The west side of Day Creek Blvd from 118 feet north of Coyote Dr to 380 feet north of Coyote Dr.
Ground Cover area: 9,403 square feet
Hardscape area: 6,052 square feet
10-10 The north side of Wilson Ave from 395 feet east of Day Creek Blvd to Day Creek Blvd.
The east side of Day Creek Blvd from Wilson Ave to Blackstone Dr. The south side of Blackstone Dr from Day Creek Blvd to Stoneview Rd. The north side of Blackstone Dr from Day Creek Blvd to 165 feet west of Stoneview Rd.
Ground Cover area: 26,304 square feet
Hardscape area: 19,117 square feet
10-11 The west side of Day Creek Blvd from 340 feet north of Banyan St to Banyan St. The north side of Banyan St from Day Creek Blvd to Rocking Horse Pl.
Ground Cover area: 20,378 square feet
Hardscape area: 11,212 square feet
10-12 The paseo on the east side of Stoneview Rd across from Duncaster Pl.
Ground Cover area: 3,326 square feet
Hardscape area: 2,374 square feet
10-13 The west side of Day Creek Blvd from 340 feet south of Vintage Dr to 915 feet south of Vintage Dr.
Ground Cover area: 27,416 square feet
Hardscape area: 16,167 square feet
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10-14 The south side of Vintage Dr from Saddle Tree Pl to Day Creek Blvd. The west side of Day Creek Blvd from Vintage Dr to 325 feet south of Vintage Dr.
Ground Cover area: 7,777 square feet
Hardscape area: 8,101 square feet
*This sites irrigation pump and valves are powered from site 10-13 Ground cover, shrubs and turf areas that make up parkways, median islands and paseos are maintained under contract by a private landscape maintenance company. Parks are maintained by the City’s Park Maintenance Crews.
Map of Improvements
The following page shows the map of landscaping improvements, including irrigation sites and community trails, to be maintained using District funds.
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____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 9 Fiscal Year 2022/23 ATTACHMENT 10
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the District levy calculation process, the costs and expenses are reviewed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services:
Regular Salaries 157,960$
Overtime Salaries 1,050
Part-time Salaries 36,110
Fringe Benefits 89,660
Subtotal - Personnel 284,780
Operations and Maintenance:
Operations and Maintenance:
O & M/General 20,270
O & M/Facilities 26,500
Emergency Equipment and Vehicle Rental 3,300
Equip Operations & Maint 1,000
Subtotal - Operations and Maintenance 51,070
Contract Services:
Contract Services/General 171,810
Contract Serv/Facilities 3,770
Tree Maintenance 23,410
Subtotal - Contract Services 198,990
Utilities:
Water Utilities 136,660
Electric Utilities 14,560
Subtotal - Utilities 151,220
Assessment Administration 2,820
Admin./General Overhead 93,180
Misc Contributions to City 650
Subtotal - Operations and Maintenance 497,930
Capital Expenditures:
Captial Outlay - Equipment 1,430
Subtotal - Capital Expenditures 1,430
Total Expenditures Budget 784,140$
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 10 Fiscal Year 2022/23 ATTACHMENT 10
Fiscal Year
2022/23 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 614,250$ Anticipated Prior Year Delinquencies Collection 5,550
Subtotal - Taxes 619,800
Other Revenues:
Interest Earnings 12,820
Other Rental/Lease Income 27,220
Park Maintenance Fees 180
Sports Field User Group Rentals 40
Sports Lighting Fees 3,970
Other Revenue 100
Subtotal - Other Revenues: 44,330
Total Revenues Budget 664,130
Contribution to/(Use of) Fund Balance (120,010)$
Total Gross Estimated Assessments 632,667.12$
Total District EBU Count 786.00
Actual Assessment per EBU - Fiscal Year 2022/23 804.92$ Maximum Allowable Assessment per EBU - Fiscal Year 2022/23 1,021.79$ Each year, prior to the assessments being placed on the tax roll, the City will review the budget and determine the amount needed to maintain the improvements for the upcoming fiscal year.
The actual assessment per Equivalent Benefit Unit (EBU) will be based on the estimated costs of maintenance, available fund balance and maximum allowable assessment with the goal of maintaining the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the maximum allowable assessment; however, it may not exceed the maximum unless the increase is approved by the property owners in accordance with Proposition 218.
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2022 1,279,348$ Contribution to/(Use of) Reserve - Fiscal Year 2022/23 (120,010) Estimated Reserve Fund Balance, June 30, 2023 1,159,338$
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 11 Fiscal Year 2022/23 ATTACHMENT 10
Definitions of Budget Items
The following definitions describe the costs and expenses included in the District Budget:
Personnel Services: This item includes the costs attributed to the salaries of all full-time and part-time employees dedicated to maintenance of the District improvements. Additionally, this includes benefits available to City employees.
Operations and Maintenance: This item includes the costs of City staff to perform maintenance duties within the boundaries of the District.
Contract Services: This item includes the contract costs of a landscape maintenance company responsible for the ongoing maintenance of the District improvements.
Utilities: This item includes the costs to furnish electricity, water, and telephone services, as required, for the operation and maintenance of the sprinklers and irrigation controllers in the District.
Assessment Administration: This item includes the cost of all particular departments and staff of the City, as well as consultants, for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District.
This item also includes creation of an annual Engineer's Report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries and future Proposition 218 balloting proceedings.
General Overhead: This item includes the costs of all central services departments of the City for providing the coordination of District services, inspections, annual bid management, responding to public concerns, public education, accounting, auditing and procedural matters associated with the District. This item also includes an allocation for general City staff time for administrative functions and systems that provide for a functional and operational District within the City's administrative structure.
Capital Outlay: This item includes new improvements to further enhance the level and quality of service provided within the boundaries of the District. This may include new monuments, irrigation systems, and other large improvements.
Other Revenues: This includes other revenues that are not levied through the annual assessments that support the District operations. These other revenues may include: interest earnings, other rental/lease income (cell site tower leases), Park Maintenance Fees, Sports Field User Group Rentals, and parking permits (Metrolink Station paid parking).
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 12 Fiscal Year 2022/23 ATTACHMENT 10
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D. all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the operation, maintenance and servicing of landscaping improvements.
Section 22573 of the 1972 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 13 Fiscal Year 2022/23 ATTACHMENT 10
General Benefit
Section 4 of Article XIII D of the California Constitution provides that once a local agency which proposes to impose assessments on property has identified those parcels that will have special benefits conferred upon them and upon which an assessment will be imposed, the local agency must next "separate the general benefits from the special benefits conferred," and only the special benefits can be included in the amount of the assessments imposed.
In this District, the improvements being financed consists of the maintenance of local improvements located within the boundaries of the District and include paseos, street trees, landscaped areas and appurtenant facilities that are located throughout the District and were installed to create a common landscape theme and neighborhood identity for parcels within the District. The improvements are situated within the public rights-of-way of the internal local street network within the District which provides ingress and egress for parcels within the District to access the City’s system of arterial streets. City residents and traffic from parcels not within the District do not use the internal local street network or paseos except for the express purpose of accessing properties located within the District, and therefore do not benefit from the improvements. Only parcels which are within the District and proximate to the improvements and within the District are being assessed. Accordingly, there is a direct physical and visual nexus between each parcel being assessed and the improvements to be funded by the assessment that does not exist for parcels outside of the District boundary and that is particular and distinct from that shared by the public at large. Under these circumstances, all of the benefits conferred are direct and local in nature, and provide a benefit to only those parcels located within the boundaries of the District.
Based upon this, it has been determined that there is no quantifiable general benefit to the surrounding community and the public in general from the maintenance of the improvements within the boundaries of the District, and therefore no portion of the project costs should be attributed to general benefit.
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District and, as such, confer a special and direct benefit to parcels within the District by:
improving the livability, appearance, and desirability for properties within the boundaries of the District, and
ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and providing beautification, shade and overall enhancement to properties within the District.
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 14 Fiscal Year 2022/23 ATTACHMENT 10
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements, including the community trails, were installed and are maintained specifically for the properties within the District, only properties within the District receive a special benefit and are assessed for said maintenance.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements is identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one EBU. The following table provides the weighting factors applied to determine each parcel's EBU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
The following summarizes the Fiscal Year 2022/23 maximum allowable assessment rates for the District:
Property Type (County Use Code)
Maximum Allowable Assessment Rate per EBU
Actual Asessment Rate per EBU Total Units/Acres Total EBUs Single Family Residential $1,021.79 $804.92 786.00 786.00
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 15 Fiscal Year 2022/23 ATTACHMENT 10
The total amount of maintenance and incidental costs for maintaining the landscaping and community trail improvements is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
Cost of Living Inflator
Each fiscal year beginning with Fiscal Year 2002/03, the maximum allowable assessment may increase each year, based upon the Consumer Price Index ("CPI"), All Urban Consumers (CPI- U), for the Riverside – San Bernardino – Ontario Consumer Price Index area, as determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor. The Engineer shall compute the percentage difference between the CPI for March of each year and the CPI for the previous March, and shall then adjust the existing assessment by an amount not to exceed such percentage for the following fiscal year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living. If for any reason the percentage change is negative the maximum allowable assessment would not be decreased by reason of such negative percentage change and would remain at the amount as computed on the previous fiscal year regardless of any CPI adjustment. The annual assessment cannot exceed the actual costs to operate the District in any given year. If operating costs are such that the maximum assessment amount is not needed, the City would levy only what is needed for that year.
The actual assessment rate for Fiscal Year 2022/23 will increase from $781.48 to $804.92 per single-family residence, a CPI increase of 3.0% as compared to Fiscal Year 2021/22.
ASSESSMENT DIAGRAM
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the San Bernardino County Assessor Office, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 16 Fiscal Year 2022/23 ATTACHMENT 10
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 17 Fiscal Year 2022/23 ATTACHMENT 10
ASSESSMENT ROLL and ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 2022/23 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following tables summarize the Fiscal Year 2022/23 actual assessment for the District:
Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $804.92 786.00 786.00 $632,667.12 Totals 786.00 786.00 $632,667.12
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
There were no effective annexations for Fiscal Year 2022/23.
ATTACHMENT 11
Annual Engineer’s Report
Fiscal Year 2022/23
City of Rancho Cucamonga
Street Lighting Maintenance District No. 1
(Arterials)
CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 1
(ARTERIALS)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
CITY STAFF
John R. Gillison, City Manager
Lori E. Sassoon, Deputy City Manager/Administrative Services Jason C. Welday, Director of Engineering Services/City Engineer William Wittkopf, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 1 Fiscal Year 2022/23 ATTACHMENT 11
ENGINEER’S LETTER
WHEREAS, on June 15, 2022, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2022-084, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Lighting Maintenance District No. 1 (Arterial) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2022/23 pursuant to the requirements of the 1972 Act. The Annual Engineer’s Report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) street lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services 23,990$
Operations and Maintenance 774,820
Transfer Out 113,200
Total Expenditures Budget 912,010
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 832,650 Anticipated Prior Year Delinquencies Collection 6,890
Subtotal - Taxes 839,540
Other Revenues 5,430
Transfer In - CFD Empire Lakes 11,320
Total Revenues Budget 856,290
Contribution to/(Use of) Fund Balance (55,720)$
Total District EBU Count 46,856.84
Actual Assessment per EBU 17.77$
Maximum Allowable Assessment per EBU 17.77$
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 2 Fiscal Year 2022/23 ATTACHMENT 11
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefited Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entirely of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefited Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law. _________________________________________________________ Jason C. Welday, Director of Engineering Services/City Engineer
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 3 Fiscal Year 2022/23 ATTACHMENT 11
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements, the installation of LED street lighting, and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
Declares the intention of the City Council to levy and collect assessments within the District for the fiscal year stated therein.
Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
Refers to the District by its distinctive designation and indicate the general location of the District.
Refers to the Engineer’s Report, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
States whether the assessment is proposed to increase from the previous year.
If the assessments are to be levied in the same or lesser amounts than the maximum assessment amount approved, the City Clerk shall give notice by causing the resolution of intention to be published. Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest.
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 4 Fiscal Year 2022/23 ATTACHMENT 11
During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
The City Council, upon conclusion of the public hearing, must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment.
If the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right-of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as the entire City of Rancho Cucamonga.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements are the maintenance and servicing of street lights, traffic signals and appurtenant facilities throughout the District. The maintenance and servicing includes, but is not limited to, furnishing electric current for public lighting facilities including street lights and traffic signals, and associated appurtenant facilities. Services include personnel, materials, contracting services, utilities, and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in operational and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, in order to lower expenses of the District. In Fiscal Year 2017/18, the acquisition by the City of the street lights and installation of LED street lighting specially benefiting the properties within the District has been added to the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 5 Fiscal Year 2022/23 ATTACHMENT 11
Map of Improvements
The following page shows the map of street light and traffic signal improvements to be maintained using District funds.
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 6 Fiscal Year 2022/23 ATTACHMENT 11
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 7 Fiscal Year 2022/23 ATTACHMENT 11
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the District levy calculation process, the costs and expenses are reviewed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services:
Regular Salaries 15,990$
Fringe Benefits 8,000
Subtotal - Personnel 23,990
Operations and Maintenance:
Training 220
Membership Dues 80
O & M/General 45,520
Cellular Technology 2,000
Equipment Operations and Maintenance 500
Subtotal - Operations and Maintenance 48,320
Contract Services:
Contract Services 47,750
Contract Equipment Maintenance/Repair 4,280
Subtotal - Contract Services 52,030
Utilities:
Telephone Utilities 1,500
Electric Utilities 497,600
Subtotal - Utilities 499,100
Assessment Administration 106,710
Admin./General Overhead 68,660
Subtotal - Operations and Maintenance 774,820
Transfer Out - General City Street Lights Fund 113,200
Total Expenditures Budget 912,010$
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 8 Fiscal Year 2022/23 ATTACHMENT 11
Fiscal Year
2022/23 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 832,650$ Anticipated Prior Year Delinquencies Collection 6,890
Subtotal - Taxes 839,540
Other Revenues:
Interest Earnings 5,430
Transfer In
Transfer In - CFD Empire Lakes 11,320
Total Revenues Budget 856,290
Contribution to/(Use of) Fund Balance (55,720)$
Total Gross Estimated Assessments 832,646.05$
Total District EBU Count 46,856.84
Actual Assessment per EBU - Fiscal Year 2022/23 17.77$
Maximum Allowable Assessment per EBU - Fiscal Year 2022/23 17.77$ The maximum allowable assessment per Equivalent Benefit Unit (EBU) listed in the District budget above, is the amount which was approved in Fiscal Year 1996/97 and subsequent District annexations. Each year, prior to the assessments being placed on the tax roll, the City will review the budget and determine the amount needed to maintain the improvements for the upcoming fiscal year. The actual assessment per EBU will be based on the total amount of funds needed to maintain the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the maximum allowable assessment; however, it may not exceed the maximum unless the increase is approved by the property owners in accordance with Proposition 218.
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2022 520,857$
Contribution to/(Use of) Reserve - Fiscal Year 2022/23 (55,720) Estimated Reserve Fund Balance, June 30, 2023 465,137$
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 9 Fiscal Year 2022/23 ATTACHMENT 11
Definitions of Budget Items
The following definitions describe the costs and expenses included in the District Budget:
Personnel Services: This item includes the costs attributed to the salaries of all full-time and part-time employees dedicated to maintenance of the District improvements. Additionally, this includes benefits available to City employees.
Operations and Maintenance: This item includes the costs of City staff to perform maintenance duties within the boundaries of the District.
Utilities: This item includes the costs to furnish electricity and telephone services, as required, for the operation and maintenance of the street lights, traffic signals, and appurtenant facilities throughout the District.
Assessment Administration: This item includes the cost to all particular departments and staff of the City, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual Engineer's Report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries and future Proposition 218 balloting proceedings.
General Overhead: This item includes the costs of all central services departments of the City for providing the coordination of District services, inspections, annual bid management, responding to public concerns, public education, accounting, auditing and procedural matters associated with the District. This item also includes an allocation for general City staff time for administrative functions and systems that provide for a functional and operational District within the City's administrative structure.
Capital Outlay: This item includes new improvements to further enhance the level and quality of service provided within the boundaries of the District. This may include installation of safety lights and other large improvements.
Debt Service: This item includes the repayment of interest and principal to the City Capital Reserve Fund for the acquisition of street lights and installation of LED street lighting within the District. In Fiscal Year 2022/23, the debt service has been suspended due to the structural operating deficit and will be routinely monitored.
Transfer Out - General City Street Lights Fund: This item includes the cost for the replacement and installation of District owned street lights. These costs are incurred in the General City Street Lights Fund and reimbursed by the District.
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 10 Fiscal Year 2022/23 ATTACHMENT 11
Other Revenues: This includes other revenues that are not levied through the annual assessments that support the District operations. These other revenues may include: interest earnings and Developer Energizing Fees.
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the public lighting facilities, including traffic signals.
Section 22573 of the 1972 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 11 Fiscal Year 2022/23 ATTACHMENT 11
the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
improving the livability, safety, appearance, and desirability for properties within the boundaries of the District, and
ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and providing for safe vehicular and pedestrian access for properties within the District, and providing beautification and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.
General Benefit
In addition to the special benefits received by parcels within the District, there are derivative general benefits that are conferred on parcels outside the boundaries of the District which include:
the safety and visual enhancement of the area to persons or vehicles that may travel through the District
However, it has been determined that these benefits are derivative and do not provide a direct benefit to parcels outside of the district that are not being assessed.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 12 Fiscal Year 2022/23 ATTACHMENT 11
When the District was formed, Article XIII D and Proposition 218 had not yet been passed.
Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as property annexed to the District after the passage of the Assessment Law, the description of the method of assessment became more refined; however, the assessment per parcel has remained the same since Fiscal Year 1996/97. Further, no parcel included in the District formation or annexations prior to when the language was refined, are now being levied differently than they were at the time the District was formed or the parcels were annexed.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The Equivalent Benefit Unit ("EBU") method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one Equivalent Benefit Unit (EBU). Every other land-use is converted to EBUs based on an assessment formula that equates to the property's specific development status, type of development (land-use), and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land- use types, as assigned by County use code, to determine each parcel's EBU assignment.
Land-Use Equivalent Benefit Units
Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel
Multi-Family Residential 1.00 Unit
Non-Residential 2.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
The following table summarizes the Fiscal Year 2022/23 maximum allowable assessment rates for the District:
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 13 Fiscal Year 2022/23 ATTACHMENT 11
Property Type (County Use Code)
Maximum Allowable Assessment Rate per EBU
Actual Asessment Rate per EBU Total Units/Acres Total EBUs Single Family Residential $17.77 $17.77 28,374.00 28,374.00 Multi-Family Residential 17.77 17.77 12,052.00 12,052.00 Non-Residential 17.77 17.77 3,215.42 6,430.84
The total amount of maintenance and incidental costs for maintaining the street lights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
ASSESSMENT DIAGRAM
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor of the County San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 14 Fiscal Year 2022/23 ATTACHMENT 11
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 15 Fiscal Year 2022/23 ATTACHMENT 11
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 2022/23 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarize the Fiscal Year 2022/23 actual assessments for the District:
Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $17.77 28,374.00 28,374.00 $504,205.98 Multi-Family Residential 17.77 12,052.00 12,052.00 214,164.04 Non-Residential 17.77 3,215.42 6,430.84 114,276.03
Totals 43,641.42 46,856.84 $832,646.05
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
The following annexations are effective for Fiscal Year 2022/23:
Apn Annexation Date Project Name Total Units/ Acres Total EBUs Property Type 1077-881-13 02/03/21 DRC2016-00593 92.00 46.00 Multi-family Res 0201-182-33 02/03/21 PMT2020-04723 1.00 1.00 Single-family Res 0201-163-05 04/21/21 PMT2020-05213 1.00 1.00 Single-family Res 1061-351-11 04/21/21 PMT2020-03289 1.00 1.00 Single-family Res 1074-451-12 04/21/21 PMT2020-04586 1.00 1.00 Single-family Res 1062-131-28 08/04/21 PMT2021-00438 1.00 1.00 Single-family Res 0229-284-03 09/15/21 DRC2020-00026 1.49 1.49 Commercial/Industrial 0208-291-05 11/03/21 DRC2015-00681 0.70 0.70 Commercial/Industrial 0207-112-03, and 20 11/03/21 DRC2019-00381 0.56 0.56 Commercial/Industrial 0209-101-08 11/03/21 PMT2021-01562 1.00 1.00 Single-family Res 0208-091-44 11/03/21 SUBTPM20101 3.00 3.00 Single-family Res
ATTACHMENT 12
Annual Engineer’s Report
Fiscal Year 2022/23
City of Rancho Cucamonga
Street Lighting Maintenance District No. 2
(Local Streets)
CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 2
(LOCAL STREETS)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
CITY STAFF
John R. Gillison, City Manager
Lori E. Sassoon, Deputy City Manager/Administrative Services Jason C. Welday, Director of Engineering Services/City Engineer William Wittkopf, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 1 Fiscal Year 2022/23 ATTACHMENT 12
ENGINEER’S LETTER
WHEREAS, on June 15, 2022, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2022-084, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 2 (Local Streets) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2022/23 pursuant to the requirements of the 1972 Act. The Annual Engineer’s Report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) street lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2022/23 Budget
Expenditures
Operations and Maintenance 386,500$
Transfer Out 110,860
Total Expenditures Budget 497,360
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 381,850 Anticipated Prior Year Delinquencies Collection 4,000
Subtotal - Taxes 385,850
Transfer In -General Fund 85,110
Transfer In - CFD Empire Lakes 26,400
Total Revenues Budget 497,360
Contribution to/(Use of) Fund Balance -$
Total District EBU Count 9,553.32
Actual Assessment per EBU 39.97$
Maximum Allowable Assement per EBU 39.97$
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 2 Fiscal Year 2022/23 ATTACHMENT 12
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefited Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entirely of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefited Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law. _________________________________________________________ Jason C. Welday, Director of Engineering Services/City Engineer
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 3 Fiscal Year 2022/23 ATTACHMENT 12
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements, the installation of LED street lighting, and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
Declares the intention of the City Council to levy and collect assessments within the District for the fiscal year stated therein.
Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
Refers to the District by its distinctive designation and indicate the general location of the District.
Refers to the Engineer’s Report, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
States whether the assessment is proposed to increase from the previous year.
If the assessments are to be levied in the same or lesser amounts than the maximum assessment amount approved, the City Clerk shall give notice by causing the resolution of intention to be published. Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest.
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 4 Fiscal Year 2022/23 ATTACHMENT 12
During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment.
If the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right-of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as the entire City west of Haven Ave.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements are the maintenance and servicing of street lights, traffic signals and appurtenant facilities throughout the District. The maintenance and servicing includes, but is not limited to, furnishing electric current for public lighting facilities including street lights and traffic signals, and associated appurtenant facilities. Services include personnel, materials, contracting services, utilities, and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in operational and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, in order to lower expenses of the District. In Fiscal Year 2017/18, the acquisition by the City of the street lights and installation of LED street lighting specially benefiting the properties within the District has been added to the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 5 Fiscal Year 2022/23 ATTACHMENT 12
Map of Improvements
The following page shows the map of street light and traffic signal improvements to be maintained using District funds.
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 6 Fiscal Year 2022/23 ATTACHMENT 12
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 7 Fiscal Year 2022/23 ATTACHMENT 12
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the District levy calculation process, the costs and expenses are reviewed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2022/23 Budget
Expenditures
Operations and Maintenance:
Training 220$
Membership Dues 80
Operations and Maintenance 410
Subtotal - Operations and Maintenance 710
Contract Services:
Contract Services/General 20,950
Contract Equipment Maintenace/Repair 50
Subtotal - Contract Services 21,000
Utilities:
Electric Utilities 336,000
Assessment Administration 26,350
Admin./General Overhead 2,440
Subtotal - Operations and Maintenance 386,500
Transfer Out - General Street Lights Fund 110,860
Total Expenditures Budget 497,360$
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 8 Fiscal Year 2022/23 ATTACHMENT 12
Fiscal Year
2022/23 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 381,850$ Anticipated Prior Year Delinquencies Collection 4,000
Subtotal - Taxes 385,850
Transfer In
Transfer In - General Fund 85,110
Transfer In - CFD Empire Lakes 26,400
111,510
Total Revenues Budget 497,360
Contribution to/(Use of) Fund Balance -$
Total Gross Estimated Assessments 381,846.19$
Total District EBU Count 9,553.32
Actual Assessment per EBU - Fiscal Year 2022/23 39.97$
Maximum Allowable Assement per EBU - Fiscal Year 2022/23 39.97$ The maximum allowable assessment per Equivalent Benefit Unit (EBU) listed in the District budget above, is the amount which was approved in Fiscal Year 1996/97 and subsequent District annexations. Each year, prior to the assessments being placed on the tax roll, the City will review the budget and determine the amount needed to maintain the improvements for the upcoming fiscal year. The actual assessment per EBU will be based on the total amount of funds needed to maintain the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the maximum allowable assessment; however, it may not exceed the maximum unless the increase is approved by the property owners in accordance with Proposition 218.
It is the intent of the City of Rancho Cucamonga to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2022 1,018,033$ Contribution to/(Use of) Reserve - Fiscal Year 2022/23 - Estimated Reserve Fund Balance, June 30, 2023 1,018,033$
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 9 Fiscal Year 2022/23 ATTACHMENT 12
Definitions of Budget Items
The following definitions describe the costs and expenses included in the District Budget:
Personnel Services: This item includes the costs attributed to the salaries of all full-time and part-time employees dedicated to maintenance of the District improvements. Additionally, this includes benefits available to City employees.
Operations and Maintenance: This item includes the costs of City staff to perform maintenance duties within the boundaries of the District.
Utilities: This item includes the costs to furnish electricity and telephone services, as required, for the operation and maintenance of the street lights, traffic signals, and appurtenant facilities throughout the District.
Assessment Administration: This item includes the cost to all particular departments and staff of the City, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual Engineer's Report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries and future Proposition 218 balloting proceedings.
General Overhead: This item includes the costs of all central services departments of the City for providing the coordination of District services, inspections, annual bid management, responding to public concerns, public education, accounting, auditing and procedural matters associated with the District. This item also includes an allocation for general City staff time for administrative functions and systems that provide for a functional and operational District within the City's administrative structure.
Capital Outlay: This item includes new improvements to further enhance the level and quality of service provided within the boundaries of the District. This may include installation of safety lights and other large improvements.
Debt Service: This item includes the repayment of interest and principal to the City Capital Reserve Fund for the acquisition of street lights and installation of LED street lighting within the District. In Fiscal Year 2022/23, the debt service has been suspended due to the structural operating deficit and will be routinely monitored.
Transfer Out - General City Street Lights Fund: This item includes the cost for the replacement and installation of District owned street lights. These costs are incurred in the General City Street Lights Fund and reimbursed by the District.
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 10 Fiscal Year 2022/23 ATTACHMENT 12
Other Revenues: This includes other revenues that are not levied through the annual assessments that support the District operations. These other revenues may include: interest earnings and Developer Energizing Fees.
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the public lighting facilities, including traffic signals.
Section 22573 of the 1972 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 11 Fiscal Year 2022/23 ATTACHMENT 12
the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
improving the livability, safety, appearance, and desirability for properties within the boundaries of the District, and
ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and providing for safe vehicular and pedestrian access for properties within the District, and providing beautification and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.
General Benefit
In addition to the special benefits received by parcels within the District, there are derivative general benefits that are conferred on parcels outside the boundaries of the District which include:
the safety and visual enhancement of the area to persons or vehicles that may travel through the District
However, it has been determined that these benefits are derivative and do not provide a direct benefit to parcels outside of the District that are not being assessed.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 12 Fiscal Year 2022/23 ATTACHMENT 12
When the District was formed, Article XIII D and Proposition 218 had not yet been passed.
Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as property annexed to the District after the passage of the Assessment Law, the description of the method of assessment became more refined; however, the assessment per parcel has remained the same since Fiscal Year 1996/97. Further, no parcel included in the District formation or annexations prior to when the language was refined, are now being levied differently than they were at the time the District was formed or the parcels were annexed.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one EBU. Every other land-use is converted to EBUs based on an assessment formula that equates to the property's specific development status, type of development (land-use), and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land-use types, as assigned by County use code, to determine each parcel's EBU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel
Multi-Family Residential 1.00 Unit
Non-Residential 2.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 13 Fiscal Year 2022/23 ATTACHMENT 12
The following table summarizes the Fiscal Year 2022/23 maximum allowable assessment rates for the District:
Property Type (County Use Code)
Maximum Allowable Assessment Rate per EBU
Actual Asessment Rate per EBU Total Units/Acres Total EBUs Single Family Residential $39.97 $39.97 7,339.00 7,339.00 Multi-Family Residential 39.97 39.97 2,144.00 2,144.00
Non-Residential 39.97 39.97 35.16 70.32
The total amount of maintenance and incidental costs for maintaining the street lights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
ASSESSMENT DIAGRAM
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Assessor of the County San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 14 Fiscal Year 2022/23 ATTACHMENT 12
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 15 Fiscal Year 2022/23 ATTACHMENT 12
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 2022/23 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarizes the Fiscal Year 2022/23 actual assessments for the District:
Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $39.97 7,339.00 7,339.00 293,339.83$ Multi-Family Residential 39.97 2,144.00 2,144.00 85,695.68$ Non-Residential 39.97 35.16 70.32 2,810.68$
Totals 9,518.16 9,553.32 381,846.19$
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
The following annexations are effective for Fiscal Year 2022/23:
Apn Annexation Date Project Name Total Units/ Acres Total EBUs Property Type 1077-881-13 02/03/21 DRC2016-00593 92.00 46.00 Multi-family Res 0201-182-33 02/03/21 PMT2020-04723 1.00 1.00 Single-family Res 0201-163-05 04/21/21 PMT2020-05213 1.00 1.00 Single-family Res 1061-351-11 04/21/21 PMT2020-03289 1.00 1.00 Single-family Res 1074-451-12 04/21/21 PMT2020-04586 1.00 1.00 Single-family Res 1062-131-28 08/04/21 PMT2021-00438 1.00 1.00 Single-family Res 0209-101-08 11/03/21 PMT2021-01562 1.00 1.00 Single-family Res 0208-091-44 11/03/21 SUBTPM20101 3.00 3.00 Single-family Res
ATTACHMENT 13
Annual Engineer’s Report
Fiscal Year 2022/23
City of Rancho Cucamonga
Street Lighting Maintenance District No. 3
(Victoria Planned Community)
CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 3
(VICTORIA PLANNED COMMUNITY)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
CITY STAFF
John R. Gillison, City Manager
Lori E. Sassoon, Deputy City Manager/Administrative Services Jason C. Welday, Director of Engineering Services/City Engineer William Wittkopf, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 1 Fiscal Year 2022/23 ATTACHMENT 13
ENGINEER’S LETTER
WHEREAS, on June 15, 2022, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2022-084, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 3 (Victoria Planned Community) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2022/23 pursuant to the requirements of the 1972 Act. The Annual Engineer’s Report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) street lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services 33,990$
Operations and Maintenance 177,680
Transfer Out 43,960
Total Expenditures Budget 255,630
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 381,410 Anticipated Prior Year Delinquencies Collection 2,730
Subtotal - Taxes 384,140
Other Revenues 6,240
Total Revenues Budget 390,380
Contribution to/(Use of) Fund Balance 134,750$
Total District EBU Count 8,089.24
Actual Assessment per EBU 47.15$
Maximum Allowable Assessment per EBU 47.15$
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 2 Fiscal Year 2022/23 ATTACHMENT 13
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefited Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entirety of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefited Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law. _________________________________________________________ Jason C. Welday, Director of Engineering Services/City Engineer
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 3 Fiscal Year 2022/23 ATTACHMENT 13
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements, the installation of LED street lighting, and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
Declares the intention of the City Council to levy and collect assessments within the District for the fiscal year stated therein.
Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
Refers to the District by its distinctive designation and indicate the general location of the District.
Refers to the Engineer’s Report, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
States whether the assessment is proposed to increase from the previous year.
If the assessments are to be levied in the same or lesser amounts than the maximum assessment amount approved, the City Clerk shall give notice by causing the resolution of intention to be published. Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest.
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 4 Fiscal Year 2022/23 ATTACHMENT 13
During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment.
If the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right-of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as that area located south of the 210 Freeway, west of Etiwanda Ave, southwest of the I-15 Freeway and east of Haven Ave, also known as the Victoria Neighborhood Planned Community, and are more particularly in the diagram of the District included herein.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements are the maintenance and servicing of street lights, traffic signals and appurtenant facilities throughout the District. The maintenance and servicing includes, but is not limited to, furnishing electric current for public lighting facilities including street lights and traffic signals, and associated appurtenant facilities. Services include personnel, materials, contracting services, utilities, and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in operational and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, in order to lower expenses of the District. In Fiscal Year 2017/18, the acquisition by the City of the street lights and installation of LED street lighting specially benefiting the properties within the District has been added to the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 5 Fiscal Year 2022/23 ATTACHMENT 13
Map of Improvements
The following page shows the map of street light and traffic signal improvements to be maintained using District funds.
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 6 Fiscal Year 2022/23 ATTACHMENT 13
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 7 Fiscal Year 2022/23 ATTACHMENT 13
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the District levy calculation process, the costs and expenses are reviewed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services:
Regular Salaries 22,660$
Fringe Benefits 11,330
Subtotal - Personnel 33,990
Operations and Maintenance:
Operations and Maintenance:
Training 220
Membership Dues 80
O & M/General 200
Contract Services 8,050
Contract Equipment Maintenance/Repair 30
Subtotal - Operations and Maintenance 8,580
Electric Utilities 133,100
Assessment Administration 24,820
Admin./General Overhead 11,180
Subtotal - Operations and Maintenance 177,680
Transfer Out - General Street Lights Fund 43,960
Total Expenditures Budget 255,630$
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 8 Fiscal Year 2022/23 ATTACHMENT 13
Fiscal Year
2022/23 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 381,410$ Anticipated Prior Year Delinquencies Collection 2,730
Subtotal - Taxes 384,140
Other Revenues:
Interest Earnings 6,240
Total Revenues Budget 390,380
Contribution to/(Use of) Fund Balance 134,750$
Total Gross Estimated Assessments 381,407.67$
Total District EBU Count 8,089.24
Actual Assessment per EBU - Fiscal Year 2022/23 47.15$
Maximum Allowable Assessment per EBU - Fiscal Year 2022/23 47.15$ The maximum allowable assessment per Equivalent Benefit Unit (EBU) listed in the District budget above, is the amount which was approved in Fiscal Year 1996/97 and subsequent District annexations. Each year, prior to the assessments being placed on the tax roll, the City will review the budget and determine the amount needed to maintain the improvements for the upcoming fiscal year. The actual assessment per EBU will be based on the total amount of funds needed to maintain the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the maximum allowable assessment; however, it may not exceed the maximum unless the increase is approved by the property owners in accordance with Proposition 218.
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2022 510,625$
Contribution to/(Use of) Reserve - Fiscal Year 2022/23 134,750 Estimated Reserve Fund Balance, June 30, 2023 645,375$
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 9 Fiscal Year 2022/23 ATTACHMENT 13
Definitions of Budget Items
The following definitions describe the costs and expenses included in the District Budget:
Personnel Services: This item includes the costs attributed to the salaries of all full-time and part-time employees dedicated to maintenance of the District improvements. Additionally, this includes benefits available to City employees.
Operations and Maintenance: This item includes the costs of City staff to perform maintenance duties within the boundaries of the District.
Utilities: This item includes the costs to furnish electricity and telephone services, as required, for the operation and maintenance of the street lights, traffic signals, and appurtenant facilities throughout the District.
Assessment Administration: This item includes the cost to all particular departments and staff of the City, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual Engineer's Report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries and future Proposition 218 balloting proceedings.
General Overhead: This item includes the costs of all central services departments of the City for providing the coordination of District services, inspections, annual bid management, responding to public concerns, public education, accounting, auditing and procedural matters associated with the District. This item also includes an allocation for general City staff time for administrative functions and systems that provide for a functional and operational District within the City's administrative structure.
Capital Outlay: This item includes new improvements to further enhance the level and quality of service provided within the boundaries of the District. This may include installation of safety lights and other large improvements.
Debt Service: This item includes the repayment of interest and principal to the City General Fund for the acquisition of street lights and installation of LED street lighting within the District.
In Fiscal Year 2022/23, the outstanding balance of the interfund loan will be paid off.
Transfer Out - General City Street Lights Fund: This item includes the cost for the replacement and installation of District owned street lights. These costs are incurred in the General City Street Lights Fund and reimbursed by the District.
Other Revenues: This includes other revenues that are not levied through the annual assessments that support the District operations. These other revenues may include: interest earnings and Developer Energizing Fees.
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 10 Fiscal Year 2022/23 ATTACHMENT 13
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the public lighting facilities, including traffic signals.
Section 22573 of the 1972 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 11 Fiscal Year 2022/23 ATTACHMENT 13
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
improving the livability, safety, appearance, and desirability for properties within the boundaries of the District, and
ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and providing for safe vehicular and pedestrian access for properties within the District, and providing beautification and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.
General Benefit
In addition to the special benefits received by parcels within the District, there are derivative general benefits that are conferred on parcels outside the boundaries of the District which include:
the safety and visual enhancement of the area to persons or vehicles that may travel through the District
However, it has been determined that these benefits are derivative and do not provide a direct benefit to parcels outside of the district that are not being assessed.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.
When the District was formed, Article XIII D and Proposition 218 had not yet been passed. Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 12 Fiscal Year 2022/23 ATTACHMENT 13
property annexed to the District after the passage of the Assessment Law, the description of the method of assessment became more refined; however, the assessment per parcel has remained the same since Fiscal Year 1996/97. Further, no parcel included in the District formation or annexations prior to when the language was refined, are now being levied differently than they were at the time the District was formed or the parcels were annexed.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one Equivalent Dwelling Unit (EBU). Every other land-use is converted to EBUs based on an assessment formula that equates to the property's specific development status, type of development (land-use), and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land- use types, as assigned by County use code, to determine each parcel's EBU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel
Multi-Family Residential 1.00 Unit
Non-Residential 2.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
The following table summarizes the Fiscal Year 2022/23 maximum allowable assessment rates for the District:
Property Type (County Use Code)
Maximum Allowable Assessment Rate per EBU
Actual Asessment Rate per EBU Total Units/Acres Total EBUs Single Family Residential $47.15 $47.15 6,843.00 6,843.00 Multi-Family Residential 47.15 47.15 729.00 729.00
Non-Residential 47.15 47.15 258.62 517.24
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 13 Fiscal Year 2022/23 ATTACHMENT 13
The total amount of maintenance and incidental costs for maintaining the street lights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
ASSESSMENT DIAGRAM
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Assessor of the County San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 14 Fiscal Year 2022/23 ATTACHMENT 13
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 15 Fiscal Year 2022/23 ATTACHMENT 13
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 2022/23 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarizes the Fiscal Year 2022/23 actual assessments for the District:
Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $47.15 6,843.00 6,843.00 $322,647.45 Multi-Family Residential 47.15 729.00 729.00 $34,372.35 Non-Residential 47.15 258.62 517.24 $24,387.87
Totals 7,830.62 8,089.24 $381,407.67
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
There were no effective annexations for Fiscal Year 2022/23.
ATTACHMENT 14
Annual Engineer’s Report
Fiscal Year 2022/23
City of Rancho Cucamonga
Street Lighting Maintenance District No. 4
(Terra Vista Planned Community)
CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 4
(TERRA VISTA PLANNED COMMUNITY)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
CITY STAFF
John R. Gillison, City Manager
Lori E. Sassoon, Deputy City Manager/Administrative Services Jason C. Welday, Director of Engineering Services/City Engineer William Wittkopf, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 1 Fiscal Year 2022/23 ATTACHMENT 14
ENGINEER’S LETTER
WHEREAS, on June 15, 2022, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2022-084, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 4 (Terra Vista Planned Community) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2022/23 pursuant to the requirements of the 1972 Act. The Annual Engineer’s Report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) street lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services 33,990$
Operations and Maintenance 91,200
Debt Service 11,320
Transfer Out 20,410
Total Expenditures Budget 156,920
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 166,400 Anticipated Prior Year Delinquencies Collection 730
Subtotal - Taxes 167,130
Other Revenues 1,350
Total Revenues Budget 168,480
Contribution to/(Use of) Fund Balance 11,560$
Total District EBU Count 5,745.78
Actual Assessment per EBU 28.96$
Maximum Allowable Assessment per EBU 28.96$
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 2 Fiscal Year 2022/23 ATTACHMENT 14
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefited Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entirety of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefited Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law. _________________________________________________________ Jason C. Welday, Director of Engineering Services/City Engineer
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 3 Fiscal Year 2022/23 ATTACHMENT 14
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements, the installation of LED street lighting, and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
Declares the intention of the City Council to levy and collect assessments within the District for the fiscal year stated therein.
Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
Refers to the District by its distinctive designation and indicate the general location of the District.
Refers to the Engineer’s Report, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
States whether the assessment is proposed to increase from the previous year.
If the assessments are to be levied in the same or lesser amounts than the maximum assessment amount approved, the City Clerk shall give notice by causing the resolution of intention to be published. Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest.
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 4 Fiscal Year 2022/23 ATTACHMENT 14
During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment.
If the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right-of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as that area of the City known as the Terra Vista Planned Community, which is located north of Foothill Blvd, west of Rochester Ave, east of Haven Ave, south of Base Line Rd and includes the northeast corner of Base Line Rd and Haven Ave.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements are the maintenance and servicing of street lights, traffic signals and appurtenant facilities throughout the District. The maintenance and servicing includes, but is not limited to, furnishing electric current for public lighting facilities including street lights and traffic signals, and associated appurtenant facilities. Services include personnel, materials, contracting services, utilities, and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in operational and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, in order to lower expenses of the District. In Fiscal Year 2017/18, the acquisition by the City of the street lights and installation of LED street lighting specially benefiting the properties within the District has been added to the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 5 Fiscal Year 2022/23 ATTACHMENT 14
Map of Improvements
The following page shows the map of street light and traffic signal improvements to be maintained using District funds.
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 6 Fiscal Year 2022/23 ATTACHMENT 14
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 7 Fiscal Year 2022/23 ATTACHMENT 14
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the District levy calculation process, the costs and expenses are reviewed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services:
Regular Salaries 22,660$
Fringe Benefits 11,330
Subtotal - Personnel 33,990
Operations and Maintenance:
Operations and Maintenance:
Training 220
Membership Dues 80
O & M/General 1,070
Contract Services 3,730
Contract Equipment Maintenace/Repair 110
Subtotal - Operations and Maintenance 5,210
Utilities:
Electric Utilities 63,000
Assessment Administration 14,420
Admin./General Overhead 8,570
Subtotal - Operations and Maintenance 91,200
Debt Service:
Interest Expense 1,460
Principal Repayments 9,860
Subtotal - Debt Service 11,320
Transfer Out - General City Street Lights Fund 20,410
Total Expenditures Budget 156,920$
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 8 Fiscal Year 2022/23 ATTACHMENT 14
Fiscal Year
2022/23 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 166,400$ Anticipated Prior Year Delinquencies Collection 730
Subtotal - Taxes 167,130
Other Revenues:
Interest Earnings 1,350
Total Revenues Budget 168,480
Contribution to/(Use of) Fund Balance 11,560$
Total Gross Estimated Assessments 166,397.79$
Total District EBU Count 5,745.78
Actual Assessment per EBU - Fiscal Year 2022/23 28.96$
Maximum Allowable Assessment per EBU - Fiscal Year 2022/23 28.96$ The maximum allowable assessment per Equivalent Benefit Unit (EBU) listed in the District budget above, is the amount which was approved in Fiscal Year 1996/97 and subsequent District annexations. Each year, prior to the assessments being placed on the tax roll, the City will review the budget and determine the amount needed to maintain the improvements for the upcoming fiscal year. The actual assessment per EBU will be based on the total amount of funds needed to maintain the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the maximum allowable assessment; however, it may not exceed the maximum unless the increase is approved by the property owners in accordance with Proposition 218.
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2022 83,861$
Contribution to/(Use of) Reserve - Fiscal Year 2022/23 11,560 Estimated Reserve Fund Balance, June 30, 2023 95,421$
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 9 Fiscal Year 2022/23 ATTACHMENT 14
Definitions of Budget Items
The following definitions describe the costs and expenses included in the District Budget:
Personnel Services: This item includes the costs attributed to the salaries of all full-time and part-time employees dedicated to maintenance of the District improvements. Additionally, this includes benefits available to City employees.
Operations and Maintenance: This item includes the costs of City staff to perform maintenance duties within the boundaries of the District.
Utilities: This item includes the costs to furnish electricity and telephone services, as required, for the operation and maintenance of the street lights, traffic signals, and appurtenant facilities throughout the District.
Assessment Administration: This item includes the cost to all particular departments and staff of the City, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual Engineer's Report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries and future Proposition 218 balloting proceedings.
General Overhead: This item includes the costs of all central services departments of the City for providing the coordination of District services, inspections, annual bid management, responding to public concerns, public education, accounting, auditing and procedural matters associated with the District. This item also includes an allocation for general City staff time for administrative functions and systems that provide for a functional and operational District within the City's administrative structure.
Capital Outlay: This item includes new improvements to further enhance the level and quality of service provided within the boundaries of the District. This may include installation of safety lights and other large improvements.
Debt Service: This item includes the repayment of interest and principal to the City Capital Reserve Fund for the acquisition of street lights and installation of LED street lighting within the District.
Transfer Out - General City Street Lights Fund: This item includes the cost for the replacement and installation of District owned street lights. These costs are incurred in the General City Street Lights Fund and reimbursed by the District.
Other Revenues: This includes other revenues that are not levied through the annual assessments that support the District operations. These other revenues may include: interest earnings and Developer Energizing Fees.
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 10 Fiscal Year 2022/23 ATTACHMENT 14
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the public lighting facilities, including traffic signals.
Section 22573 of the 1972 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 11 Fiscal Year 2022/23 ATTACHMENT 14
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
improving the livability, safety, appearance, and desirability for properties within the boundaries of the District, and
ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and providing for safe vehicular and pedestrian access for properties within the District, and providing beautification and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.
General Benefit
In addition to the special benefits received by parcels within the District, there are derivative general benefits that are conferred on parcels outside the boundaries of the District which include:
the safety and visual enhancement of the area to persons or vehicles that may travel through the District
However, it has been determined that these benefits are derivative and do not provide a direct benefit to parcels outside of the district that are not being assessed.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.
When the District was formed, Article XIII D and Proposition 218 had not yet been passed.
Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 12 Fiscal Year 2022/23 ATTACHMENT 14
property annexed to the District after the passage of the Assessment Law, the description of the method of assessment became more refined; however, the assessment per parcel has remained the same since Fiscal Year 1996/97. Further, no parcel included in the District formation or annexations prior to when the language was refined, are now being levied differently than they were at the time the District was formed or the parcels were annexed.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one Equivalent Dwelling Unit (EBU). Every other land-use is converted to EBUs based on an assessment formula that equates to the property's specific development status, type of development (land-use), and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land- use types, as assigned by County use code, to determine each parcel's EBU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel
Multi-Family Residential 0.50 Unit
Non-Residential 2.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
The following table summarizes the Fiscal Year 2022/23 maximum allowable assessment rates for the District:
Property Type (County Use Code)
Maximum Allowable Assessment Rate per EBU
Actual Asessment Rate per EBU Total Units/Acres Total EBUs Single Family Residential $28.96 $28.96 2,652.00 2,652.00 Multi-Family Residential 28.96 28.96 5,250.00 2,625.00
Non-Residential 28.96 28.96 234.39 468.78
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 13 Fiscal Year 2022/23 ATTACHMENT 14
The total amount of maintenance and incidental costs for maintaining the street lights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
ASSESSMENT DIAGRAM
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Assessor of the County San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 14 Fiscal Year 2022/23 ATTACHMENT 14
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 15 Fiscal Year 2022/23 ATTACHMENT 14
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 2022/23 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarizes the Fiscal Year 2022/23 actual assessments for the District:
Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $28.96 2,652.00 2,652.00 $76,801.92 Multi-Family Residential 28.96 5,250.00 2,625.00 76,020.00 Non-Residential 28.96 234.39 468.78 13,575.87
Totals 8,136.39 5,745.78 $166,397.79
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
There were no effective annexations for Fiscal Year 2022/23.
ATTACHMENT 15
Annual Engineer’s Report
Fiscal Year 2022/23
City of Rancho Cucamonga
Street Lighting Maintenance District No. 5
(Caryn Planned Community)
CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 5
(CARYN PLANNED COMMUNITY)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
CITY STAFF
John R. Gillison, City Manager
Lori E. Sassoon, Deputy City Manager/Administrative Services Jason C. Welday, Director of Engineering Services/City Engineer William Wittkopf, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 1 Fiscal Year 2022/23 ATTACHMENT #15
ENGINEER’S LETTER
WHEREAS, on June 15, 2022, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2022-084, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 5 (Caryn Planned Community) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2022/23 pursuant to the requirements of the 1972 Act. The Annual Engineer’s Report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) street lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services 7,550$
Operations and Maintenance 39,560
Transfer Out 9,690
Total Expenditures Budget 56,800
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 44,150 Anticipated Prior Year Delinquencies Collection 490
Subtotal - Taxes 44,640
Transfer In - General Fund 25,160
Total Revenues Budget 69,800
Contribution to/(Use of) Fund Balance 13,000$
Total District EBU Count 1,276.00
Actual Assessment per EBU 34.60$
Maximum Allowable Assessment per EBU 34.60$
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 2 Fiscal Year 2022/23 ATTACHMENT 15
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefitted Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entirety of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefited Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report, and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law. _________________________________________________________ Jason C. Welday, Director of Engineering Services/City Engineer
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 3 Fiscal Year 2022/23 ATTACHMENT 15
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements, the installation of LED street lighting, and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
Declares the intention of the City Council to levy and collect assessments within the District for the fiscal year stated therein.
Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
Refers to the District by its distinctive designation and indicate the general location of the District.
Refers to the Engineer’s Report, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
States whether the assessment is proposed to increase from the previous year.
If the assessments are to be levied in the same or lesser amounts than the maximum assessment amount approved, the City Clerk shall give notice by causing the resolution of intention to be published. Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest.
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 4 Fiscal Year 2022/23 ATTACHMENT 15
During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment.
If the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right-of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga. The boundaries of the District are generally described as that area located north of the 210 Freeway, south of Banyan St, west of Rochester Ave and east of Milliken Ave, also known as the Caryn Planned Community. The boundaries also include Tract No. 13835 east of Rochester Ave and Tracts No. 13748, 13857 and 13858 west of Milliken Ave.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements are the maintenance and servicing of street lights, traffic signals and appurtenant facilities throughout the District. The maintenance and servicing includes, but is not limited to, furnishing electric current for public lighting facilities including street lights and traffic signals, and associated appurtenant facilities. Services include personnel, materials, contracting services, utilities, and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in operational and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, in order to lower expenses of the District. In Fiscal Year 2017/18, the acquisition by the City of the street lights and installation of LED street lighting specially benefiting the properties within the District has been added to the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 5 Fiscal Year 2022/23 ATTACHMENT 15
Map of Improvements
The following page shows the map of street light and traffic signal improvements to be maintained using District funds.
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 6 Fiscal Year 2022/23 ATTACHMENT 15
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 7 Fiscal Year 2022/23 ATTACHMENT 15
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the District levy calculation process, the costs and expenses are reviewed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services:
Regular Salaries 5,030$
Fringe Benefits 2,520
Subtotal - Personnel 7,550
Operations and Maintenance:
Contract Services 1,770
Utilities:
Electric Utilities 30,100
Assessment Administration 4,570
Admin./General Overhead 3,120
Subtotal - Operations and Maintenance 39,560
Transfer Out - General Street Lights Fund 9,690
Total Expenditures Budget 56,800$
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 8 Fiscal Year 2022/23 ATTACHMENT 15
Fiscal Year
2022/23 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 44,150$ Anticipated Prior Year Delinquencies Collection 490
Subtotal - Taxes 44,640
Transfer In
Transfer In - General Fund 25,160
Total Revenues Budget 69,800
Contribution to/(Use of) Fund Balance 13,000$
Total Gross Estimated Assessments 44,149.60$
Total District EBU Count 1,276.00
Actual Assessment per EBU - Fiscal Year 2022/23 34.60$
Maximum Allowable Assessment per EBU - Fiscal Year 2022/23 34.60$ The maximum allowable assessment per Equivalent Benefit Unit (EBU) listed in the District budget above, is the amount which was approved in Fiscal Year 1996/97 and subsequent District annexations. Each year, prior to the assessments being placed on the tax roll, the City will review the budget and determine the amount needed to maintain the improvements for the upcoming fiscal year. The actual assessment per EBU will be based on the total amount of funds needed to maintain the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the maximum allowable assessment; however, it may not exceed the maximum unless the increase is approved by the property owners in accordance with Proposition 218.
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2022 (107,551)$ Contribution to/(Use of) Reserve - Fiscal Year 2022/23 13,000 Estimated Reserve Fund Balance, June 30, 2023 (94,551)$
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 9 Fiscal Year 2022/23 ATTACHMENT 15
Definitions of Budget Items
The following definitions describe the costs and expenses included in the District Budget:
Personnel Services: This item includes the costs attributed to the salaries of all full-time and part-time employees dedicated to maintenance of the District improvements. Additionally, this includes benefits available to City employees.
Operations and Maintenance: This item includes the costs of City staff to perform maintenance duties within the boundaries of the District.
Utilities: This item includes the costs to furnish electricity and telephone services, as required, for the operation and maintenance of the street lights, traffic signals, and appurtenant facilities throughout the District.
Assessment Administration: This item includes the cost to all particular departments and staff of the City, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual Engineer's Report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries and future Proposition 218 balloting proceedings.
General Overhead: This item includes the costs of all central services departments of the City for providing the coordination of District services, inspections, annual bid management, responding to public concerns, public education, accounting, auditing and procedural matters associated with the District. This item also includes an allocation for general City staff time for administrative functions and systems that provide for a functional and operational District within the City's administrative structure.
Capital Outlay: This item includes new improvements to further enhance the level and quality of service provided within the boundaries of the District. This may include installation of safety lights and other large improvements.
Debt Service: This item includes the repayment of interest and principal to the City Capital Reserve Fund for the acquisition of street lights and installation of LED street lighting within the District.
Transfer Out - General City Street Lights Fund: This item includes the cost for the replacement and installation of District owned street lights. These costs are incurred in the General City Street Lights Fund and reimbursed by the District.
Other Revenues: This includes other revenues that are not levied through the annual assessments that support the District operations. These other revenues may include: interest earnings and Developer Energizing Fees.
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 10 Fiscal Year 2022/23 ATTACHMENT 15
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the public lighting facilities, including traffic signals.
Section 22573 of the 1972 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 11 Fiscal Year 2022/23 ATTACHMENT 15
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
improving the livability, safety, appearance, and desirability for properties within the boundaries of the District, and
ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and providing for safe vehicular and pedestrian access for properties within the District, and providing beautification and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.
General Benefit
In addition to the special benefits received by parcels within the District, there are derivative general benefits that are conferred on parcels outside the boundaries of the District which include:
the safety and visual enhancement of the area to persons or vehicles that may travel through the District
However, it has been determined that these benefits are derivative and do not provide a direct benefit to parcels outside of the district that are not being assessed.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.
When the District was formed, Article XIII D and Proposition 218 had not yet been passed.
Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 12 Fiscal Year 2022/23 ATTACHMENT 15
Implementation Act, new rules were put into place. Due to the changes in legal requirements, as property annexed to the District after the passage of the Assessment Law, the description of the method of assessment became more refined, however, the assessment per parcel has remained the same since Fiscal Year 1996/97. Further, no parcel included in the District formation or annexations prior to when the language was refined, are now being levied differently than they were at the time the District was formed or the parcels were annexed.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one EBU. The following table provides the weighting factors applied by land-use types, as assigned by County use code, to determine each parcel's EBU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
The following table summarizes the Fiscal Year 2022/23 maximum allowable assessment rates for the District:
Property Type (County Use Code)
Maximum Allowable Assessment Rate per EBU
Actual Asessment Rate per EBU Total Units/Acres Total EBUs Single Family Residential $34.60 $34.60 1,276.00 1,276.00 The total amount of maintenance and incidental costs for maintaining the street lights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
ASSESSMENT DIAGRAM
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 13 Fiscal Year 2022/23 ATTACHMENT 15
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Assessor of the County San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 14 Fiscal Year 2022/23 ATTACHMENT 15
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 15 Fiscal Year 2022/23 ATTACHMENT 15
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 2022/23 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarizes the Fiscal Year 2022/23 actual assessment for the District:
Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $34.60 1,276.00 1,276.00 $44,149.60 Totals 1,276.00 1,276.00 $44,149.60
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
There were no effective annexations for Fiscal Year 2022/23.
ATTACHMENT 16
Annual Engineer’s Report
Fiscal Year 2022/23
City of Rancho Cucamonga
Street Lighting Maintenance District No. 6
(Commercial Industrial)
CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 6
(COMMERCIAL INDUSTRIAL)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
CITY STAFF
John R. Gillison, City Manager
Lori E. Sassoon, Deputy City Manager/Administrative Services Jason C. Welday, Director of Engineering Services/City Engineer William Wittkopf, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 1 Fiscal Year 2022/23 ATTACHMENT 16
ENGINEER’S LETTER
WHEREAS, on June 15, 2022, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2022-084, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 6 (Commercial Industrial) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2022/23 pursuant to the requirements of the 1972 Act. The Annual Engineer’s Report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) street lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services 33,990$
Operations and Maintenance 69,650
Transfer Out 15,170
Total Expenditures Budget 118,810
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 136,150 Anticipated Prior Year Delinquencies Collection 1,610
Subtotal - Taxes 137,760
Other Revenues 870
Total Revenues Budget 138,630
Contribution to/(Use of) Fund Balance 19,820$
Total District EBU Count 2,648.75
Actual Assessment per EBU 51.40$
Maximum Allowable Assessment per EBU 51.40$
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 2 Fiscal Year 2022/23 ATTACHMENT 16
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefited Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entirety of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefited Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law. _________________________________________________________ Jason C. Welday, Director of Engineering Services/City Engineer
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 3 Fiscal Year 2022/23 ATTACHMENT 16
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements, the installation of LED street lighting, and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
Declares the intention of the City Council to levy and collect assessments within the District for the fiscal year stated therein.
Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
Refers to the District by its distinctive designation and indicate the general location of the District.
Refers to the Engineer’s Report, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
States whether the assessment is proposed to increase from the previous year.
If the assessments are to be levied in the same or lesser amounts than the maximum assessment amount approved, the City Clerk shall give notice by causing the resolution of intention to be published. Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest.
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 4 Fiscal Year 2022/23 ATTACHMENT 16
During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment.
If the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to, express their support for, or opposition to the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right-of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as the commercial and industrial area of the City which is generally bounded by Foothill Blvd on the north, 4th St on the south, East Ave on the east and Grove Ave on the west.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements are the maintenance and servicing of street lights, traffic signals and appurtenant facilities throughout the District. The maintenance and servicing includes, but is not limited to, furnishing electric current for public lighting facilities including street lights and traffic signals, and associated appurtenant facilities. Services include personnel, materials, contracting services, utilities, and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in operational and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, in order to lower expenses of the District. In Fiscal Year 2017/18, the acquisition by the City of the street lights and installation of LED street lighting specially benefiting the properties within the District has been added to the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 5 Fiscal Year 2022/23 ATTACHMENT 16
Map of Improvements
The following page shows the map of street light and traffic signal improvements to be maintained using District funds.
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 6 Fiscal Year 2022/23 ATTACHMENT 16
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 7 Fiscal Year 2022/23 ATTACHMENT 16
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the District levy calculation process, the costs and expenses are reviewed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services:
Regular Salaries 22,660$
Fringe Benefits 11,330
Subtotal - Personnel 33,990
Operations and Maintenance:
Operations and Maintenance:
Contract Services 2,780
Utilities:
Electric Utilities 53,600
Assessment Administration 4,030
Admin./General Overhead 9,240
Subtotal - Operations and Maintenance 69,650
Transfer Out - General Street Lights Fund 15,170
Total Expenditures Budget 118,810$
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 8 Fiscal Year 2022/23 ATTACHMENT 16
Fiscal Year
2022/23 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 136,150$ Anticipated Prior Year Delinquencies Collection 1,610
Subtotal - Taxes 137,760
Other Revenues:
Interest Earnings 870
Total Revenues Budget 138,630
Contribution to/(Use of) Fund Balance 19,820$
Total Gross Estimated Assessments 136,145.75$
Total District EBU Count 2,648.75
Actual Assessment per EBU - Fiscal Year 2022/23 51.40$
Maximum Allowable Assessment per EBU - Fiscal Year 2022/23 51.40$ The maximum allowable assessment per Equivalent Benefit Unit (EBU) listed in the District budget above, is the amount which was approved in Fiscal Year 1996/97 and subsequent District annexations. Each year, prior to the assessments being placed on the tax roll, the City will review the budget and determine the amount needed to maintain the improvements for the upcoming fiscal year. The actual assessment per EBU will be based on the total amount of funds needed to maintain the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the maximum allowable assessment; however, it may not exceed the maximum unless the increase is approved by the property owners in accordance with Proposition 218.
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Operating
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2022 51,779$
Contribution to/(Use of) Reserve - Fiscal Year 2022/23 19,820 Estimated Reserve Fund Balance, June 30, 2023 71,599$
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 9 Fiscal Year 2022/23 ATTACHMENT 16
Definitions of Budget Items
The following definitions describe the costs and expenses included in the District Budget:
Personnel Services: This item includes the costs attributed to the salaries of all full-time and part-time employees dedicated to maintenance of the District improvements. Additionally, this includes benefits available to City employees.
Operations and Maintenance: This item includes the costs of City staff to perform maintenance duties within the boundaries of the District.
Utilities: This item includes the costs to furnish electricity and telephone services, as required, for the operation and maintenance of the street lights, traffic signals, and appurtenant facilities throughout the District.
Assessment Administration: This item includes the cost to all particular departments and staff of the City, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual Engineer's Report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries and future Proposition 218 balloting proceedings.
General Overhead: This item includes the costs of all central services departments of the City for providing the coordination of District services, inspections, annual bid management, responding to public concerns, public education, accounting, auditing and procedural matters associated with the District. This item also includes an allocation for general City staff time for administrative functions and systems that provide for a functional and operational District within the City's administrative structure.
Capital Outlay: This item includes new improvements to further enhance the level and quality of service provided within the boundaries of the District. This may include installation of safety lights and other large improvements.
Debt Service: This item includes the repayment of interest and principal to the City Capital Reserve Fund for the acquisition of street lights and installation of LED street lighting within the District.
Transfer Out - General City Street Lights Fund: This item includes the cost for the replacement and installation of District owned street lights. These costs are incurred in the General City Street Lights Fund and reimbursed by the District.
Other Revenues: This includes other revenues that are not levied through the annual assessments that support the District operations. These other revenues may include: interest earnings and Developer Energizing Fees.
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 10 Fiscal Year 2022/23 ATTACHMENT 16
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the public lighting facilities, including traffic signals.
Section 22573 of the 1972 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 11 Fiscal Year 2022/23 ATTACHMENT 16
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
improving the livability, safety, appearance, and desirability for properties within the boundaries of the District, and
ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and providing for safe vehicular and pedestrian access for properties within the District, and providing beautification and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.
General Benefit
In addition to the special benefits received by parcels within the District, there are derivative general benefits that are conferred on parcels outside the boundaries of the District which include:
the safety and visual enhancement of the area to persons or vehicles that may travel through the District
However, it has been determined that these benefits are derivative and do not provide a direct benefit to parcels outside of the district that are not being assessed.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.
When the District was formed, Article XIII D and Proposition 218 had not yet been passed.
Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 12 Fiscal Year 2022/23 ATTACHMENT 16
property annexed to the District after the passage of the Assessment Law, the description of the method of assessment became more refined, however, the assessment per parcel has remained the same since Fiscal Year 1996/97. Further, no parcel included in the District formation or annexations prior to when the language was refined, are now being levied differently than they were at the time the District was formed or the parcels were annexed.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one EBU. Every other land-use is converted to EBUs based on an assessment formula that equates to the property's specific development status, type of development (land-use), and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land-use types, as assigned by County use code, to determine each parcel's EBU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
Non-Residential 1.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
The following table summarizes the Fiscal Year 2022/23 maximum allowable assessment rate for the District:
Property Type (County Use Code)
Maximum
Allowable Assessment Rate per EBU
Actual Asessment Rate per EBU Total Units/Acres Total EBUs Non-Residential $51.40 $51.40 2,648.75 2,648.75
The total amount of maintenance and incidental costs for maintaining the streetlights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 13 Fiscal Year 2022/23 ATTACHMENT 16
ASSESSMENT DIAGRAM
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Assessor of the County San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 14 Fiscal Year 2022/23 ATTACHMENT 16
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 15 Fiscal Year 2022/23 ATTACHMENT 16
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 2022/23 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarizes the Fiscal Year 2022/23 actual assessment for the District:
Property Type (County Use Code)
Actual Assessment Rate per EBU Total Units/Acres Total EBUs Total Assessment Non-Residential $51.40 2,648.75 2,648.75 $136,145.75
Totals 2,648.75 2,648.75 $136,145.75
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
The following annexations are effective for Fiscal Year 2022/23 Apn Annexation Date Project Name Total Units/ Acres Total EBUs Property Type 0229-284-03 09/15/21 DRC2020-00026 1.49 1.49 Commercial/Industrial 0208-291-05 11/03/21 DRC2015-00681 0.70 0.70 Commercial/Industrial 0207-112-03, and 20 11/03/21 DRC2019-00381 0.56 0.56 Commercial/Industrial
ATTACHMENT 17
Annual Engineer’s Report
Fiscal Year 2022/23
City of Rancho Cucamonga
Street Lighting Maintenance District No. 7
(North Etiwanda)
CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 7
(NORTH ETIWANDA)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
CITY STAFF
John R. Gillison, City Manager
Lori E. Sassoon, Deputy City Manager/Administrative Services Jason C. Welday, Director of Engineering Services/City Engineer William Wittkopf, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 1 Fiscal Year 2022/23 ATTACHMENT 17
ENGINEER’S LETTER
WHEREAS, on June 15, 2022, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2022-084, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 7 (North Etiwanda) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2022/23 pursuant to the requirements of the 1972 Act. The Annual Engineer’s Report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) street lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year2022/23 Budget
Expenditures Personnel Services 23,990$ Operations and Maintenance 117,980 Transfer Out 30,720 Total Expenditures Budget 172,690 Revenues Taxes: Estimated Assessments, Net of Estimated Delinquencies 130,250 Anticipated Prior Year Delinquencies Collection 1,610 Subtotal - Taxes 131,860 Other Revenues 1,590 Transfers In 39,240 Total Revenues Budget 172,690 Contribution to/(Use of) Fund Balance -$
Total District EBU Count 3,909.00Actual Assessment per EBU 33.32$ Maximum Allowable Assessment per EBU 33.32$
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 2 Fiscal Year 2022/23 ATTACHMENT 17
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefitted Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entirety of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefited Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law. _________________________________________________________ Jason C. Welday, Director of Engineering Services/City Engineer
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 3 Fiscal Year 2022/23 ATTACHMENT 17
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements, the installation of LED street lighting, and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
Declares the intention of the City Council to levy and collect assessments within the District for the fiscal year stated therein.
Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
Refers to the District by its distinctive designation and indicate the general location of the District.
Refers to the Engineer’s Report, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
States whether the assessment is proposed to increase from the previous year.
If the assessments are to be levied in the same or lesser amounts than the maximum assessment amount approved, the City Clerk shall give notice by causing the resolution of intention to be published. Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest.
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 4 Fiscal Year 2022/23 ATTACHMENT 17
During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment.
If the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right-of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as that area of the City known as North Etiwanda, which is generally bounded by Highland Ave on the south, Day Creek Channel on the west and City limits on the east and north.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements are the maintenance and servicing of street lights, traffic signals and appurtenant facilities throughout the District. The maintenance and servicing includes, but is not limited to, furnishing electric current for public lighting facilities including street lights and traffic signals, and associated appurtenant facilities. Services include personnel, materials, contracting services, utilities, and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in operational and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, in order to lower expenses of the District. In Fiscal Year 2017/18, the acquisition by the City of the street lights and installation of LED street lighting specially benefiting the properties within the District has been added to the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 5 Fiscal Year 2022/23 ATTACHMENT 17
Map of Improvements
The following page shows the map of street light and traffic signal improvements to be maintained using District funds.
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 6 Fiscal Year 2022/23 ATTACHMENT 17
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 7 Fiscal Year 2022/23 ATTACHMENT 17
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the District levy calculation process, the costs and expenses are reviewed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services:
Regular Salaries 15,990$
Fringe Benefits 8,000
Subtotal - Personnel 23,990
Operations and Maintenance:
Operations and Maintenance:
Contract Services 5,630
Utilities:
Electric Utilities 92,000
Assessment Administration 13,980
Admin./General Overhead 6,370
Subtotal - Operations and Maintenance 117,980
Transfer Out - General Street Lights Fund 30,720
Total Expenditures Budget 172,690$
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 8 Fiscal Year 2022/23 ATTACHMENT 17
Fiscal Year
2022/23 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 130,250$ Anticipated Prior Year Delinquencies Collection 1,610
Subtotal - Taxes 131,860
Other Revenues:
Interest Earnings 1,590
Transfer In:
Transfer In - General Fund 39,240
Total Revenues Budget 172,690
Contribution to/(Use of) Fund Balance -$
Total Gross Estimated Assessments 130,247.88$
Total District EBU Count 3,909.00
Actual Assessment per EBU - Fiscal Year 2022/23 33.32$
Maximum Allowable Assessment per EBU - Fiscal Year 2022/23 33.32$ The maximum allowable assessment per Equivalent Benefit Unit (EBU) listed in the District budget above, is the amount which was approved in Fiscal Year 1996/97 and subsequent District annexations. Each year, prior to the assessments being placed on the tax roll, the City will review the budget and determine the amount needed to maintain the improvements for the upcoming fiscal year. The actual assessment per EDU will be based on the total amount of funds needed to maintain the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the maximum allowable assessment; however, it may not exceed the maximum unless the increase is approved by the property owners in accordance with Proposition 218.
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2022 171,380$
Contribution to/(Use of) Reserve - Fiscal Year 2022/23 - Estimated Reserve Fund Balance, June 30, 2023 171,380$
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 9 Fiscal Year 2022/23 ATTACHMENT 17
Definitions of Budget Items
The following definitions describe the costs and expenses included in the District Budget:
Personnel Services: This item includes the costs attributed to the salaries of all full-time and part-time employees dedicated to maintenance of the District improvements. Additionally, this includes benefits available to City employees.
Operations and Maintenance: This item includes the costs of City staff to perform maintenance duties within the boundaries of the District.
Utilities: This item includes the costs to furnish electricity and telephone services, as required, for the operation and maintenance of the street lights, traffic signals, and appurtenant facilities throughout the District.
Assessment Administration: This item includes the cost to all particular departments and staff of the City, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual Engineer's Report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries and future Proposition 218 balloting proceedings.
General Overhead: This item includes the costs of all central services departments of the City for providing the coordination of District services, inspections, annual bid management, responding to public concerns, public education, accounting, auditing and procedural matters associated with the District. This item also includes an allocation for general City staff time for administrative functions and systems that provide for a functional and operational District within the City's administrative structure.
Capital Outlay: This item includes new improvements to further enhance the level and quality of service provided within the boundaries of the District. This may include installation of safety lights and other large improvements.
Debt Service: This item includes the repayment of interest and principal to the City Capital Reserve Fund for the acquisition of street lights and installation of LED street lighting within the District.
Transfer Out - General City Street Lights Fund: This item includes the cost for the replacement and installation of District owned street lights. These costs are incurred in the General City Street Lights Fund and reimbursed by the District.
Other Revenues: This includes other revenues that are not levied through the annual assessments that support the District operations. These other revenues may include: interest earnings and Developer Energizing Fees.
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 10 Fiscal Year 2022/23 ATTACHMENT 17
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the public lighting facilities, including traffic signals.
Section 22573 of the 1972 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 11 Fiscal Year 2022/23 ATTACHMENT 17
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
improving the livability, safety, appearance, and desirability for properties within the boundaries of the District, and
ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and providing for safe vehicular and pedestrian access for properties within the District, and providing beautification and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.
General Benefit
In addition to the special benefits received by parcels within the District, there are derivative general benefits that are conferred on parcels outside the boundaries of the District which include:
the safety and visual enhancement of the area to persons or vehicles that may travel through the District
However, it has been determined that these benefits are derivative and do not provide a direct benefit to parcels outside of the district that are not being assessed.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.
When the District was formed, Article XIII D and Proposition 218 had not yet been passed.
Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 12 Fiscal Year 2022/23 ATTACHMENT 17
property annexed to the District after the passage of the Assessment Law, the description of the method of assessment became more refined; however, the assessment per parcel has remained the same since Fiscal Year 1996/97. Further, no parcel included in the District formation or annexations prior to when the language was refined, are now being levied differently than they were at the time the District was formed or the parcels were annexed.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The Equivalent Dwelling Unit ("EDU") method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one Equivalent Dwelling Unit (EDU). Every other land-use is converted to EDUs based on an assessment formula that equates to the property's specific development status, type of development (land-use), and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land- use types, as assigned by County use code, to determine each parcel's EDU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel
Multi-Family Residential 0.50 Unit
Non-Residential 2.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EDU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EDU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 13 Fiscal Year 2022/23 ATTACHMENT 17
The following table summarizes the Fiscal Year 2022/23 maximum allowable assessment rates for the District:
Property Type (County Use Code)
Maximum Allowable Assessment Rate per EBU
Actual Asessment Rate per EBU Total Units/Acres Total EBUs Single Family Residential $33.32 $33.32 3,909.00 3,909.00 The total amount of maintenance and incidental costs for maintaining the street lights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
ASSESSMENT DIAGRAM
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Assessor of the County San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 14 Fiscal Year 2022/23 ATTACHMENT 17
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 15 Fiscal Year 2022/23 ATTACHMENT 17
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 2022/23 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarizes the Fiscal Year 2022/23 actual assessments for the District:
Property Type (County Use Code)
Actual Assessment Rate per EBU Total Units/Acres Total EBUs Total Assessment Single Family Residential $33.32 3,909.00 3,909.00 $130,247.88 Totals 3,909.00 3,909.00 $130,247.88
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
There were no effective annexations for Fiscal Year 2022/23.
ATTACHMENT 18
Annual Engineer’s Report
Fiscal Year 2022/23
City of Rancho Cucamonga
Street Lighting Maintenance District No. 8
(South Etiwanda)
CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 8
(SOUTH ETIWANDA)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
CITY STAFF
John R. Gillison, City Manager
Lori E. Sassoon, Deputy City Manager/Administrative Services Jason C. Welday, Director of Engineering Services/City Engineer William Wittkopf, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15
____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 1 Fiscal Year 2022/23 ATTACHMENT 18
ENGINEER’S LETTER
WHEREAS, on June 15, 2022, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2022-084, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 8 (South Etiwanda) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2022/23 pursuant to the requirements of the 1972 Act. The Annual Engineer’s Report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) street lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services 31,490$
Operations and Maintenance 47,760
Transfer Out 10,820
Total Expenditures Budget 90,070
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 71,200 Anticipated Prior Year Delinquencies Collection 610
Subtotal - Taxes 71,810
Other Revenues 18,560
Total Revenues Budget 90,370
Contribution to/(Use of) Fund Balance 300$
Total District EBU Count 2,326.78
Actual Assessment per EBU 30.60$
Maximum Allowable Assessment per EBU 193.75$
____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 2 Fiscal Year 2022/23 ATTACHMENT 18
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefitted Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entirety of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefited Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law. _________________________________________________________ Jason C. Welday, Director of Engineering Services/City Engineer
____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 3 Fiscal Year 2022/23 ATTACHMENT 18
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements, the installation of LED street lighting, and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
Declares the intention of the City Council to levy and collect assessments within the District for the fiscal year stated therein.
Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
Refers to the District by its distinctive designation and indicate the general location of the District.
Refers to the Engineer’s Report, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
States whether the assessment is proposed to increase from the previous year.
If the assessments are to be levied in the same or lesser amounts than the maximum assessment amount approved, the City Clerk shall give notice by causing the resolution of intention to be published. Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest.
____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 4 Fiscal Year 2022/23 ATTACHMENT 18
During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment.
If the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right-of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as that area of the City known as South Etiwanda, which is generally bounded by Etiwanda Ave on the west, Highland Ave on the north and Foothill Blvd on the south. The southern portion of the District is bounded by East Ave on the east and the northern portion of the District is bounded by the I-15 Freeway on the east.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements are the maintenance and servicing of street lights, traffic signals and appurtenant facilities throughout the District. The maintenance and servicing includes, but is not limited to, furnishing electric current for public lighting facilities including street lights and traffic signals, and associated appurtenant facilities. Services include personnel, materials, contracting services, utilities, and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in operational and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, in order to lower expenses of the District. In Fiscal Year 2017/18, the acquisition by the City of the street lights and installation of LED street lighting specially benefiting the properties within the District has been added to the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 5 Fiscal Year 2022/23 ATTACHMENT 18
Map of Improvements
The following page shows the map of street light and traffic signal improvements to be maintained using District funds.
____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 6 Fiscal Year 2022/23 ATTACHMENT 18
____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 7 Fiscal Year 2022/23 ATTACHMENT 18
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the District levy calculation process, the costs and expenses are reviewed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services:
Regular Salaries 20,990$
Fringe Benefits 10,500
Subtotal - Personnel 31,490
Operations and Maintenance:
Operations and Maintenance:
Training 220
Membership Dues 80
O & M/General 410
Contract Services 1,980
Contract Equipment Maintenance/Repair 50
Subtotal - Operations and Maintenance 2,740
Utilities:
Electric Utilities 31,800
Assessment Administration 5,700
Admin./General Overhead 7,520
Subtotal - Operations and Maintenance 47,760
Transfer Out - General City Street Lights Fund 10,820
Total Expenditures Budget 90,070$
____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 8 Fiscal Year 2022/23 ATTACHMENT 18
Fiscal Year
2022/23 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 71,200$ Anticipated Prior Year Delinquencies Collection 610
Subtotal - Taxes 71,810
Other Revenues:
Interest Earnings 18,560
Total Revenues Budget 90,370
Contribution to/(Use of) Fund Balance 300$
Total Gross Estimated Assessments 71,199.46$
Total District EBU Count 2,326.78
Actual Assessment per EBU - Fiscal Year 2022/23 30.60$
Maximum Allowable Assessment per EBU - Fiscal Year 2022/23 193.75$ The maximum allowable assessment per Equivalent Benefit Unit (EBU) listed in the District budget above, is the amount which was approved in Fiscal Year 1996/97 and subsequent District annexations. Each year, prior to the assessments being placed on the tax roll, the City will review the budget and determine the amount needed to maintain the improvements for the upcoming fiscal year. The actual assessment per EBU will be based on the total amount of funds needed to maintain the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the maximum allowable assessment; however, it may not exceed the maximum unless the increase is approved by the property owners in accordance with Proposition 218.
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2022 1,867,291$ Contribution to/(Use of) Reserve - Fiscal Year 2022/23 300 Estimated Reserve Fund Balance, June 30, 2023 1,867,591$
____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 9 Fiscal Year 2022/23 ATTACHMENT 18
Definitions of Budget Items
The following definitions describe the costs and expenses included in the District Budget:
Personnel Services: This item includes the costs attributed to the salaries of all full-time and part-time employees dedicated to maintenance of the District improvements. Additionally, this includes benefits available to City employees.
Operations and Maintenance: This item includes the costs of City staff to perform maintenance duties within the boundaries of the District.
Utilities: This item includes the costs to furnish electricity and telephone services, as required, for the operation and maintenance of the street lights, traffic signals, and appurtenant facilities throughout the District.
Assessment Administration: This item includes the cost to all particular departments and staff of the City, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual Engineer's Report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries and future Proposition 218 balloting proceedings.
General Overhead: This item includes the costs of all central services departments of the City for providing the coordination of District services, inspections, annual bid management, responding to public concerns, public education, accounting, auditing and procedural matters associated with the District. This item also includes an allocation for general City staff time for administrative functions and systems that provide for a functional and operational District within the City's administrative structure.
Capital Outlay: This item includes new improvements to further enhance the level and quality of service provided within the boundaries of the District. This may include installation of safety lights and other large improvements.
Debt Service: This item includes the repayment of interest and principal to the City Capital Reserve Fund for the acquisition of street lights and installation of LED street lighting within the District. In Fiscal Year 2021/22, the outstanding balance of the interfund loan will be paid off.
Transfer Out - General City Street Lights Fund: This item includes the cost for the replacement and installation of District owned street lights. These costs are incurred in the General City Street Lights Fund and reimbursed by the District.
Other Revenues: This includes other revenues that are not levied through the annual assessments that support the District operations. These other revenues may include: interest earnings and Developer Energizing Fees.
____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 10 Fiscal Year 2022/23 ATTACHMENT 18
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the public lighting facilities, including traffic signals.
Section 22573 of the 1972 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
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Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
improving the livability, safety, appearance, and desirability for properties within the boundaries of the District, and
ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and providing for safe vehicular and pedestrian access for properties within the District, and providing beautification and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements, including the community trails, were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.
General Benefit
In addition to the special benefits received by parcels within the District, there are derivative general benefits that are conferred on parcels outside the boundaries of the District which include:
the safety and visual enhancement of the area to persons or vehicles that may travel through the District
However, it has been determined that these benefits are derivative and do not provide a direct benefit to parcels outside of the district that are not being assessed.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.
When the District was formed, Article XIII D and Proposition 218 had not yet been passed.
Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as
____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 12 Fiscal Year 2022/23 ATTACHMENT 18
property annexed to the District after the passage of the Assessment Law, the description of the method of assessment became more refined; however, the assessment per parcel has remained the same since Fiscal Year 1996/97. Further, no parcel included in the District formation or annexations prior to when the language was refined, are now being levied differently than they were at the time the District was formed or the parcels were annexed.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one EBU. Every other land-use is converted to EBUs based on an assessment formula that equates to the property's specific development status, type of development (land-use), and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land-use types, as assigned by County use code, to determine each parcel's EBU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel
Multi-Family Residential 1.00 Unit
Non-Residential 2.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
The following table summarizes the Fiscal Year 2022/23 maximum allowable assessment rates for the District:
Property Type (County Use Code)
Maximum Allowable Assessment Rate per EBU
Actual Asessment Rate per EBU Total Units/Acres Total EBUs Single Family Residential $193.75 $30.60 1,206.00 1,206.00 Multi-Family Residential 193.75 30.60 1,057.00 1,057.00 Non-Residential 193.75 30.60 31.89 63.78
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The total amount of maintenance and incidental costs for maintaining the street lights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
ASSESSMENT DIAGRAM
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Assessor of the County San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
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ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 2022/23 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarizes the Fiscal Year 2022/23 actual assessments for the District:
Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $30.60 1,206.00 1,206.00 $36,903.60 Multi-Family Residential 30.60 1,057.00 1,057.00 32,344.20 Non-Residential 30.60 31.89 63.78 1,951.66
Totals 2,294.89 2,326.78 $71,199.46
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
There were no effective annexations for Fiscal Year 2022/23.
ATTACHMENT 19
Annual Engineer’s Report
Fiscal Year 2022/23
City of Rancho Cucamonga
Parks and Recreation Improvement
District No. PD-85
_________________________________________________________ Jason C. Welday, Director of Engineering Services/City Engineer
CITY OF RANCHO CUCAMONGA
PARKS AND RECREATION IMPROVEMENT DISTRICT NO. PD-85
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
CITY STAFF
John R. Gillison, City Manager
Lori E. Sassoon, Deputy City Manager/Administrative Services Jason C. Welday, Director of Engineering Services/City Engineer William Wittkopf, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
AUTHORITY FOR REPORT 1
FINDINGS 1
DISTRICT ANALYSIS 2
ESTIMATE OF WORK 3
District Budget 3
Definitions of Budget Items 5
METHOD OF SPREAD 6
Annexations 8
Boundary Map 8
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AUTHORITY FOR REPORT
This report for the Fiscal Year 2022/23 is prepared pursuant to the order of the City Council of the City of Rancho Cucamonga (the “City”) and in compliance with the requirements of Article 4, Chapter 1, Landscape and Lighting Act of 1972 (the “1972 Act”), being Division 15, Section 22500 of the Streets and Highways code. Provisions for this annual assessment are included in Chapter 3 of the 1972 Act.
The purpose of this report is to set forth findings and the assessment analysis for the annual levy of assessments for the Park and Recreation Improvement District No. PD-85 (the “District”). This District, using direct benefit assessments, was originally created to provide funds to finance the cost of construction, maintenance, operation and debt payment of Heritage Community Park and Red Hill Community Park in the City of Rancho Cucamonga. Subsequently, the debt has been repaid with only the ongoing maintenance and operation with periodic capital improvement expenditures of the parks remaining.
FINDINGS
Section 22573 of the 1972 Act, requires assessments to be levied according to benefit rather than according to assessed value. The section states:
The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.
The means of determining whether or not a parcel will benefit from the improvements is contained in the Improvement Act of 1911 (Division 7, commencing with Section 5000 of the Streets and Highways Code, State of California).
The 1972 Act also provides for the classification of various areas within an assessment district into benefit areas where, by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of all territory receiving substantially the same degree of benefit from the improvements and may consist of contiguous or noncontiguous areas.
As the assessments are levied on the bases of benefit, they are considered a user’s fee, not a tax; and, therefore, are not governed by Article XIII A. Properties owned by public agencies, such as a city, county, state, or the Federal government, are not assessable without the approval of the particular agency and, normally, are not assessed. Certain other parcels used for railroad mainline right-of-way, public utility transmission right-of-way, and common areas are also exempt from assessment.
The assessment for mobile home parks will be based upon underlying lot acreage.
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DISTRICT ANALYSIS
A. District Boundary
The District includes all of the City of Rancho Cucamonga with the general exception of land east of Deer Creek Channel and the Victoria, Caryn and Terra Vista Planned Communities.
All parcels of real property affected are more particularly described in maps prepared in accordance with Section 327 of the Revenue and Taxation Code, which are on file in the office of the San Bernardino County Assessor in the Hall of Records, 172 West Third Street, San Bernardino, California and which are hereby made a part hereof by reference.
B. District Name
City of Rancho Cucamonga Park and Recreation Improvement District No. PD-85.
C. Facilities
The existing works within the District boundary are generally described as follows:
1. The maintenance and operation of Heritage Community Park including, but not limited to, grading, planting, irrigation, onsite roads, sidewalks, parking lots, lighting, restrooms, equestrian facilities, playground equipment, picnic facilities, athletic facilities, and walking, jogging and equestrian trails and sanitary sewer connections.
2. The maintenance and operation of Red Hill Community Park including, but not limited to, grading, planting, irrigation, onsite roads, sidewalks, parking lots, lighting, waterscape, restrooms, senior citizens facilities, playground equipment, picnic facilities, major lighted athletic facilities, jogging trail, sanitary sewer connections and onsite drainage inlets.