Cities Index.
Agenda, first session

Roseville City Council
May 18, 2022

Document
Agenda, first session
Meeting
May 18, 2022
Body
Roseville City Council
Original file
113.8 MB
Text extracted from the city's file for reading and search. Open the original on rosevilleca.api.civicclerk.com. That file is the official record.

Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of notices;
• Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
• Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "Maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement. • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
• The removal of trimmings, rubbish, debris, and other solid waste. • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Furthermore, the 1972 Act specifies that where the cost of improvements (other than maintenance and operations) is greater than can be conveniently raised from a single annual assessment, an assessment to be levied and collected in annual installments. In that event, the governing body may choose to do any of the following:
• Provide for the accumulation of the moneys in an improvement fund until there are sufficient moneys to pay all or part of the cost of the improvements. • Provide for a temporary advance to the improvement fund from any available and unencumbered funds of the local agency to pay all or part of the cost of the DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 5 improvements and collect those advanced moneys from the annual installments collected through the assessments.
• Borrow an amount necessary to finance the estimated cost of the proposed improvements. The amount borrowed, including amounts for bonds issued to finance the estimated cost of the proposed improvements.

F. DESCRIPTION AND LOCATION OF IMPROVEMENTS
This District, through the levy special assessments, provides funding for the maintenance and operation of the following improvements located within the public rights-of-way and dedicated easements: project identification signs, including surrounding landscape and hardscape; special street materials; sculptures and sculpture park; special street signs; special lighting for the project identification signs and special illuminated street signs; and landscaped street medians (the “Improvements”). The specific locations of the improvements within the district are described as follows:

1. Zone A
a. Landscaped Median Islands:
• Eureka Road from Douglas Boulevard to Taylor Road Connector • Sunrise Avenue from southern boundary of the Northeast Roseville Specific Plan (the “NERSP”) to East Roseville Parkway
• East Roseville Parkway from Douglas Boulevard to Rocky Ridge Drive • Douglas Boulevard from eastern boundary of NERSP to Rocky Ridge Drive
b. Project identification signs (granite entryways) and special paving materials:
• Eureka Road at Douglas Boulevard
• East Roseville Parkway at Douglas Boulevard
• Eureka Road at Taylor Road
c. Sculpture and Sculpture Park:
• Aris Demetrio’s original sculpture located on Parcel 14 • Sculpture park (0.85 acres located on Parcel 14)
d. Special street signs:
• Eureka Road at Sunrise Avenue, Rocky Ridge Drive, Lead Hill Drive and Douglas Boulevard
• Lead Hill Drive at Rocky Ridge Drive
• Sunrise Avenue at Auto Mall entrance
• East Roseville Parkway at Taylor Road, Lead Hill Drive, Olympus Drive and Douglas Boulevard
DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 6 • Olympus Drive at Sierra College Boulevard:

2. Zone D
a. Landscaped Frontage:
• Southern side of Olympus Drive from East Roseville Parkway to Sierra College Boulevard, excluding any landscaping not within or adjacent to the Zone
• Northern side of Olympus Drive from the Zone boundary (the former Zone C boundary), which is 175 feet southwest of Corniche Lane, to Sierra College Boulevard, western side of Sierra College Boulevard from Olympus Drive to the Zone boundary (the former Zone C boundary), which is approximately 600 feet.
b. Project identification signs and special paving materials:
• Sierra College Boulevard at Olympus Drive
G. DESCRIPTION OF MAINTENANCE AND SERVICES
Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of the Improvements and appurtenant facilities, including repair, removal or replacement of all or part of any of Improvements or appurtenant facilities; providing for the life, growth, health and beauty of the Improvements including cultivation, irrigation, trimming, mowing, spraying, fertilizing and treating for disease or injury; the removal of trimmings, rubbish, debris and other solid waste.

Servicing means the furnishing of water and electricity for the Improvements including any decorative lighting and the furnishing of electric current or energy, gas or other illuminating agent for the special street signs.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 7 II. METHOD OF APPORTIONMENT
A. GENERAL
The Act permits the establishment of assessment districts by public agencies for the purpose of providing certain public improvements, which include the construction, maintenance, and servicing of street lights, traffic signals and landscaping facilities. Streets and Highways Code Section 22573 requires that maintenance assessments be levied according to benefit rather than the assessed value.
“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.”
In addition, Article XIIID and the Implementation Act require that a parcel’s assessment may not exceed the reasonable cost for the proportional special benefit conferred to that parcel. Article XIIID and the Implementation Act further provide that only special benefits are assessable and the City must separate the general benefits from the special benefits. They also require that publicly owned properties, which specifically benefit from the improvements, be assessed.

B. BENEFIT ANALYSIS
In conjunction with the provisions of the 1972 Act, the California Constitution Article XIIID addresses several key criteria for the levy of assessments, notably:

Article XIIID Section 2d defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service”;
Article XIIID Section 2i defines Special Benefit as follows:
“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large.

General enhancement of property value does not constitute “special benefit.” Article XIIID Section 4a defines proportional special benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 8 shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”
The City initiated and conducted property owner protest ballot proceedings in accordance with Article XIIID and the Implementation Act for both the NonResidential/Multi-Family Zone (Zone A) and the Residential Zone (Zone D). Each Zone’s Improvements, the associated costs and assessments had been reviewed, identified and allocated based on special benefit pursuant to the provisions of the Constitution and Act.

All Improvements associated with these Zones have been identified as necessary, required and/or desired for the orderly development of the properties to their full potential. As such, these Improvements would be necessary and required of individual property owners for the development of such properties and the ongoing operation, servicing and maintenance of these Improvements would be the financial obligation of those properties. Therefore, the Improvements and the annual costs of ensuring the maintenance and operation of the Improvements are of direct and special benefit to the properties.

The method of apportionment (method of assessment) is based on the premise that each of the assessed parcels within these Zones receives special benefit from the Improvements maintained and financed by the assessments. Specifically, the assessments associated with the Zones are for the maintenance of the Improvements installed as part of the original development of the parcels within the Zones. The desirability and security of properties within each Zone is enhanced by the close proximity of these amenities to those properties.

The annual assessments outlined in this Report are proposed to cover the estimated costs to provide all necessary service, operation, administration, and maintenance required to keep the Zone Improvements in a healthy, vigorous, and satisfactory condition.

The special benefits associated with these improvements are specifically:
• Enhanced desirability of properties through association with the improvements. • Improved aesthetic appeal of properties within the Zones providing a positive representation of the area.
• Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
• Environmental enhancement through improved erosion resistance, and dust and debris control.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 9 • Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties. • Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti.
• Enhanced environmental quality of the parcels within the Zones by moderating temperatures, providing oxygenation and attenuating noise.

All of the preceding special benefits allowed the property to be developed for the enjoyment of the property owners and contribute to an ongoing specific enhancement and desirability of each of the assessed parcels within the Zones.

The improvements are for the special benefit, enhancement and use of properties within the Zones. Although the improvements include public easements, rights-ofway, streets and other amenities available or visible to the public at large, the construction and installation of these Improvements were only necessary for the development of properties within the Zones and were not required nor necessarily desired by any properties or developments outside the Zone’s boundaries.

Therefore, any public access or use of the Improvements by others is incidental and there is no measurable general benefit to properties outside the Zones or to the public at large. In making this determination, it should be noted that all parkway and perimeter landscaping within the City is both funded and maintained by a special district, individual property owners or through some type of association.

C. ASSESSMENT METHODOLOGY
To establish the special benefit to the individual lots and parcels within the District an Equivalent Benefit Unit (“EBU”) system is used. The EBU method of apportioning benefit is typically seen as the most appropriate and equitable assessment methodology for districts formed under the Act, as the benefit to each parcel from the Improvements are apportioned as a function of land use type, size and development. Acreage of common area parcels shall be apportioned to the remaining assessable parcels of a subdivision and/or parcel split(s) related to the creation of the common area parcel(s).

EBU Application Table
Land Use EBU per Unit/Acre
Single Family Residential 1.00 per Unit
Multi-Family Residential 1.00 per Acre
Non-Residential 1.00 per Acre
Exempt 0.00 per Acre
DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 10

1. Definitions and Formulas Related to the Product Type EBU Method Single-Family Residential — This land use is defined as a fully subdivided residential parcel that is part of a final tract map.

Multi-Family Residential — This land use is defined as a residential parcel anticipated to have or has more than one residential unit.

Non-Residential — Parcels that are not considered Single Family Residential, Multi- Family Residential or Exempt.

Exempt Parcels — This land use identifies properties that are not assessed and are assigned 0.0 EBU per acre. This land use classification may include, but is not limited, to lots or parcels identified as public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas, greenbelts, parkways, park properties and other publicly owned properties that are part of the District Improvements.

These types of parcels are considered to receive little or no benefit from the Improvements and are therefore exempted from assessment.

2. Zone Benefit Formula
The benefit formula applied to parcels within each Zone is based on the preceding Equivalent Benefit Unit (EBU) Application Table. Each parcel's EBU correlates the parcel’s special benefit received as compared to all other parcels benefiting from the Improvements.

The following formula is used to calculate the EBU for each parcel (proportional benefit).

Parcel Type EBU x Units/Acres = Parcel EBU
The total number of Equivalent Benefit Units (EBUs) is the sum of all individual EBUs applied to parcels within each Zone that receive a special benefit from the Improvements. An assessment amount per EBU (Assessment Rate) for each Zone is established by taking the total costs associated with the Zone’s Improvements and dividing that amount by the total number of EBUs within each Zone of all parcels benefiting from those Improvements. This Rate is then applied back to each individual parcel based on their assigned EBUs to determine the parcel’s proportionate special benefit and assessment obligation from those Improvements.

Zone Budget/ Total EBU = Assessment per EBU
Assessment per EBU x Parcel EBU = Maximum Parcel Assessment Amount DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 11 D. ASSESSMENT RANGE FORMULA
The purpose of establishing an Assessment Range Formula is to provide for reasonable increases and inflationary adjustment to annual assessments rather than initiating protest ballot proceedings to approve small increases in annual costs. This District provides for an annual adjustment to the Maximum Assessment Rate in an amount equal to three percent (3%).

The Maximum Assessment Rate is adjusted annually and is calculated independent of the District’s annual budget and proposed annual assessment. Any proposed annual assessment rate (less than or equal to this Maximum Assessment Rate) is not considered an increased assessment, even if the proposed assessment is greater than the assessment applied in the prior fiscal year.

Although the Maximum Assessment Rate will increase each year, the actual assessment rate may go up and down as compared to the previous year(s). The Maximum Assessment Rate adjustment is designed to allow for the adjustment of the annual assessment for inflation in order to maintain the original purchasing power of the District budget. The Maximum Assessment Rate calculated each year does not require or facilitate an increase to the annual assessment and neither does it restrict assessments to the adjusted maximum amount. If the budget and assessment for the fiscal year do not require an increase, or the increase is less than the adjusted Maximum Assessment Rate, then the required budget and assessment may be applied without additional property owner balloting. If the budget and assessments calculated requires an increase greater than the adjusted Maximum Assessment Rate, then the assessment is considered an increased assessment and would be subject to Proposition 218 balloting requirements.

E. BASE MAXIMUM ASSESSMENT RATES
The base assessment rates and the annual inflationary adjustment to each Zone are listed in the table below:

Zone Base Year
Base Year
Maximum
Assessment
Rate per EBU
Annual
Inflationary
Adjustment (1)
Zone A FY 2005/06 $296.65 3.00%
Zone D FY 2005/06 $99.76 3.00%
(1) The Annual Inflationary Adjustment commences with the Fiscal Year 2006/2007 assessments.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 12 III. DISTRICT BUDGET
A. FY 2022/23 BUDGET
Fund balance information of each Zone is reported in Section C on the following page.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 13 B. FY 2022/23 ASSESSMENT RATES
C. FY 2022/23 FUND BALANCE INFORMATION
D. DESCRIPTION OF BUDGET ITEMS
Description of the terms used in the preceding Budget, Assessment Rates and Fund Balance tables are listed below:

BUDGET:

DIRECT COSTS
Contract Maintenance - Landscaping – Includes all regularly scheduled contract labor, materials, supplies and equipment required to properly maintain and ensure the satisfactory condition or maintenance of all landscaping improvements, irrigation and related drainage systems, as well as maintenance of appurtenant DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 14 facilities (the “improvements”). Cost to maintain improvements within the District’s entryway areas are not included in this amount.

Contract Maintenance - Parks - Includes all regularly scheduled contract labor, materials, supplies and equipment required to properly maintain and ensure the satisfactory condition or maintenance of park improvements, as well as maintenance of appurtenant facilities (the “improvements”).

Repair & Maintenance - Landscaping/Parks - This line item includes repairs or maintenance items that are generally unforeseen and not normally included in the annual maintenance contract costs. This may include repair of damaged amenities due to vandalism, storms, etc.

Maintenance - Parks City Staff - This line item includes maintenance items that are performed by the Parks staff.

Repair & Maintenance – Tree Work - This line item includes annual costs for tree maintenance not included in the annual contract maintenance portion of the budget. If zero, this line item may not be shown in the budget.

Utilities - The furnishing of water and electricity required for the operation and maintenance of the improvements.

Rehab Reserve Project Expenditures – Expected costs for installation, replacement or planned upgrades of District improvements for the current year that were previously funded or accumulated in the Rehabilitation Reserve. The Rehabilitation Reserve is used to accumulate funds for costs associated with the future rehabilitation or replacement of District improvements that cannot be conveniently raised from a single year’s assessment. If zero, this line item may not be shown in the budget.

ADMINISTRATION COSTS
City Administration – Estimated costs incurred by the City Finance Department and other Departments in preparing the annual budget for the Engineer’s Report, together with other financial information required to determine the annual assessment. These costs would also include the preparation, posting and publishing of public notices required for City Council action relating to the District, as well as costs to perform legal review of documents.

Contract Administration – Park’s Dept – Estimated Costs of Park and Recreation Department staff to coordinate and oversee the maintenance contracts and overall repair and maintenance of the District. This amount also includes the cost of the Department’s estimates and analysis of certain budget items, estimated costs and useful lives of certain District Improvements.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 15 County Auditor Fees - A fee of 1% of the total levy amount that is charged to the District by the County for placing assessments on property tax bills.

Consulting and Professional Services – Includes the costs and expenses of contracting with various professionals to provide legal, engineering and district administration services directly related to the District, including the calculation of the annual assessment amounts and the preparation of the Engineer’s’ Report.

Public Hearing Publishing Costs –Includes the out of pocket costs to publish public notices required for City Council action relating to the District.

Total Direct and Administration Costs – The total expected costs of the District.

BUDGET ADJUSTMENTS
Replenishment/(Use) of Operating Reserve – A “Replenishment” increases the levy in order to replenish the Operating Reserve. On the other hand, a “Use” of the Operating Reserve decreases the levy by drawing funds from the Operating Reserve for current year expenditures. If zero, this line item may not be shown in the budget. Further information regarding the function of the Operating Reserve is provided under “FUND BALANCE INFORMATION” in the following pages of this Section.

Contribution for / (Use of) Rehab Reserve — A “Contribution” increases the levy in order to generate funding for the Rehabilitation Reserve. This reserve allows for the accumulation of funds for the possible rehabilitation projects or replacements in future years. On the other hand, a “Use of” of the Rehabilitation Reserve provides current year funding of rehabilitation projects or replacements from available funds within the Rehabilitation Reserve. If zero, this line item may not be shown in the budget. Further information regarding the function of the Rehabilitation Reserve is provided under “FUND BALANCE INFORMATION” in the following pages of this Section.

Rounding Adjustment – The necessary rounding adjustment(s) due to limitations of the County property tax system that requires even penny levy amounts to be placed on the secured tax roll.

BALANCE TO LEVY - This is the total amount to be levied and collected through assessments for the current fiscal year for each zone. The Balance to Levy represents the sum of the total District costs together with any applicable adjustments to the budget as described above.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 16 ASSESSMENT RATES:

APPLIED ASSESSMENT RATES
Total Assessable Acreage - The total acreage within each zone expected to be assessed in the current fiscal year.

Total Assessable Units - The total number of assessable single-family units within each zone expected to be assessed in the current fiscal year.

Total Equivalent Benefit Units (“EBUs”) - Total assessable EBUs within the District for the current fiscal year. Each assessable parcel is assigned EBUs as shown in Section II C of this Report.

Applied Assessment Rate per Equivalent Benefit Unit (EBU) - The assessment rate per EBU to be applied to the applicable Zone for the current fiscal year.

Maximum Assessment Rate per Equivalent Benefit Unit (EBU) - The maximum assessment rate per EBU that can be applied to the applicable Zone for the current fiscal year.

Potential Maximum Assessment Per Zone – The total amount that can be assessed to all parcels within each Zone for the current fiscal year based upon the expected number of assessable units and acres.

FUND BALANCE INFORMATION:

OPERATING RESERVE
Beginning Operating Reserve Balance 7-1-2022 (est.) - The anticipated beginning balance of cash and receivables net of any unpaid prior year obligations for each Zone. These beginning balances shall be used to fund each Zone’s expenditures from July 1, 2022 to December 31, 2022, as the Operating Reserve is required to compensate for the approximate six-month delay between the start of the District’s fiscal year and the receipt of the collections from the County. All Rehabilitation Reserve balances, if any, are excluded from the Operating Reserve balances and shall be shown separately in the Report.

Replenish from FY 22/23 Levy – This amount is added to the FY 2022/23 levy in order to replenish the Operating Reserve. Due to the six-month delay from the District’s receipt of assessment collections, the Operating Reserve balance shall be sufficiently funded to provide for expenditures from the period of July 1, 2022 (the beginning of the Fiscal Year) through December 31, 2022. If zero, this line item may not be shown in the budget.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 17 Use for FY 22/23 Expenses – The amount of the Operating Reserve to be used to fund FY 2022/23 expenses. Portions of the Operating Reserve may be slated for current year expenditures in order to reduce the Ending Operating Reserve Balance to an amount no greater than the expected District costs for the period of July 1, 2022 (the beginning of the Fiscal Year) through December 31, 2022. If zero, this line item may not be shown in the budget.

Transfer from/(to) the Rehab Reserve — The amount of Operating Reserve monies to be transferred to or from the Rehabilitation Reserve. Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the same zone’s Operating Reserve, at the discretion of the Parks and Recreation Department or equivalent, in order to provide for the maintenance and operation of the improvements. If zero, this line item may not be shown in the budget.

Ending Operating Reserve Balance 6-30-2023 (est.) - This amount represents the anticipated Operating Reserve balance/(deficit) for each Zone as of June 30, 2023. The size of each Zone’s Operating Reserve is limited by Streets and Highways Code 22569 which states that an Operating Reserve shall not exceed the estimated costs of maintenance, service and incidental expenses from the first day of the fiscal year (July 1) to the date that the Agency expects to receive the first apportionment of collections from the County, which is estimated to be December 31. Therefore, each Zone may retain an Operating Reserve amounting to the District’s first six-months of expenses in order to meet ongoing obligations until the first collections are received from the County. All Rehabilitation Reserve balances, if any, are excluded from the Operating Reserve balances and shall be shown separately in the Report.

REHABILITATION RESERVE
Beginning Rehab Reserve Balance 7-1-2022 (est.) — The projected balance of funds in the Rehabilitation Reserve as of July 1, 2022. Streets and Highways Code 22660 allows the District to generate and accumulate funds over several years to fund District improvements that cannot be conveniently raised from a single year’s assessment.

Collect from FY 22/23 Levy — This amount is added to the FY 2022/23 levy to accumulate funding of future year rehabilitation projects, replacements, restorations or upgrades of District improvements. If zero, this line item may not be shown in the budget.

Use for FY 22/23 Rehab Projects – The amount of Rehabilitation Reserve monies expected to be transferred out of the Rehabilitation Reserve to fund the costs of installation, replacement or planned upgrades of District improvements for the current year. If zero, this line item may not be shown in the budget.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 18 Transfer from/(to) the Operating Reserve — The amount of Rehabilitation Reserve monies to be transferred to or from the Operating Reserve. Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the same zone’s Operating Reserve, at the discretion of the Parks and Recreation Department, in order to provide for the maintenance and operation of the improvements. If zero, this line item may not be shown in the budget.

Ending Rehab Reserve Balance 6-30-2023 (est.) - The projected balance of funds in the Rehabilitation Reserve as of June 30, 2023. These funds shall be used to provide for future year rehabilitation projects, replacements, restorations or upgrades of District improvements which cannot be conveniently raised from a single year’s assessment.

Should the District have no Rehabilitation Reserve or related activity, the Rehabilitation Reserve information may not be presented in the Report.

E. REHABILITATION RESERVE – CAPITAL IMPROVEMENT PLAN
Streets and Highways Code 22660 allows the District to generate and accumulate funds over several years to fund District improvements that cannot be conveniently raised from a single year’s assessment.

The Report provides a five-year Capital Improvement Plan (“CIP”) which shows projected expenditures by Zone related to the rehabilitation, restoration and/or replacement of District improvements, and other allowable costs. The Current Fiscal Year CIP is shown in the preceding Budget Section A. The projected CIP costs for the remaining four years are shown in the table below.

Zone A
Zone D
DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 19 Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the same zone’s Operating Reserve, at the discretion of the Parks and Recreation Department or equivalent, in order to provide for the maintenance and operation of the improvements.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 20 APPENDIX A – DISTRICT BOUNDARY MAP
The boundary map for the District has previously been submitted to the Clerk of the City in the format required under the Act and is, by reference, hereby made part of this Report. These District Boundary Maps are available for inspection at the office of the City Clerk during normal business hours.

For general reference purposes, a rendering of the District’s Boundaries is presented herein.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 21 DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2022/23 Olympus Pointe Landscaping and Lighting District Page 22 APPENDIX B — FY 2022/23 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Placer County Assessor's map for the year in which this Report is prepared.

A listing of parcels to be assessed within this District, along with the proposed assessment amounts, may be submitted to the City Clerk, under a separate cover, and by reference is made part of this Report.

Non-assessable lots or parcels may include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; utility rights-of-way; small parcels vacated by the County, bifurcated lots, and other property that cannot be developed, excepting common area parcels.

These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

At the conclusion of the public hearing for the District and the proposed assessments, approval of the Report (as submitted or as modified) confirms the method of apportionment and the assessment rate to be levied against each eligible parcel and thereby constitutes the approved levy and collection of assessments for FY 2022/23. The listing of parcels and the amount of assessment to be levied shall be submitted to the County Auditor/Controller and included on the FY 2022/23 property tax roll for each parcel.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
015-450-014-000 Non Residential A $ 199.16 $ 533.96 1.089 0.0 1.1 AC PAR 1 PMOR 27-1 015-450-015-000 Non Residential A 167.34 448.64 0.915 0.0 PAR 2 PMOR 27-1 015-450-024-000 Non Residential A 197.16 528.56 1.078 0.0 POR LOT 9 NORTHEAST PLAN #2P-97 015-450-027-000 Non Residential A 389.38 1,043.89 2.129 0.0 2.1 AC LOT 13 NORTHEAST PLAN#2P-97& FR SEC 36 11 6 015-450-030-000 Non Residential A 186.92 501.10 1.022 0.0 1 AC PAR 1 PMOR 27-131 015-450-031-000 Non Residential A 344.76 924.25 1.885 0.0 1.9AC PAR 2 PMOR 27-131 015-450-042-000 Non Residential A 1,142.52 3,062.86 6.2467 0.0 1.9 AC PAR 1 PMOR 28 89 015-450-044-000 Non Residential A 222.16 595.59 1.2147 0.0 PAR 3 PMOR 28 89 015-450-057-000 Non Residential A 291.98 782.79 1.5965 0.0 TAYLOR RD 1905 ROS 1.6 AC POR PAR 4 PMOR 29-11 015-450-058-000 Non Residential A 364.98 978.48 1.9956 0.0 2.O AC POR PARS 1 2 & 4 PMOR 29-11 015-450-059-000 Non Residential A 529.24 1,418.83 2.8937 0.0 2.9 AC PAR 3 & POR PARS 1 2 & 4 PMOR 29-11 015-450-063-000 Non Residential A 333.70 894.63 1.8246 0.0 1.9 AC PAR 1 PMOR 29-106 015-450-064-000 Non Residential A 439.10 1,177.15 2.4008 0.0 2.5 AC PAR 2 PMOR 29-106 015-450-065-000 Non Residential A 351.26 941.70 1.9206 0.0 2.0 AC PAR 3 PMOR 29-106 015-450-066-000 Non Residential A 491.78 1,318.41 2.6889 0.0 2.8 AC PAR 4 PMOR 29-106 015-450-079-000 Non Residential A 1,804.12 4,836.49 9.864 0.0 11.5 AC PAR 3 & 4 PMOR 27-131 & SEC 36 11 6 015-450-080-000 Non Residential A 305.76 819.71 1.6718 0.0 PAR A PMOR 32-133 015-450-083-000 Non Residential A 244.62 655.80 1.3375 0.0 PAR E PMOR 32-133 015-450-085-000 Non Residential A 795.02 2,131.31 4.3468 0.0 1.3AC PAR F PMOR 33-135 015-450-086-000 Common Area A - - 0.0 0.0 16.1 AC POR PAR 2 PMOR 28 89 046-070-006-000 MF Residential A 1,847.28 4,952.20 10.1 0.0 9.6 AC POR PAR 2 PMOR 32-28 048-012-001-000 Non Residential A 9,052.62 24,268.25 49.495 0.0 53.2 AC PAR 4 PMOR 22-158 SBE# 2737-31-3 048-013-001-000 Non Residential A 367.68 985.68 2.0103 0.0 2.1 AC PAR 1 PMOR 29-12 048-013-004-000 Non Residential A 503.44 1,349.65 2.7526 0.0 2.6 AC PAR 3 PMOR 29-12 048-013-005-000 Non Residential A 251.72 674.82 1.3763 0.0 1.3 AC PAR 4 PMOR 29-12 048-013-006-000 Non Residential A 1,828.98 4,903.17 10.0 0.0 10.0AC POR PAR 2 & 3 PMOR 26-145 048-013-007-000 Non Residential A 182.88 490.32 1.0 0.0 1 AC PAR 2 PMOR 29-20 048-013-008-000 Non Residential A 237.76 637.41 1.3 0.0 1.3 AC PAR 3 PMOR 29-20 048-013-009-000 Non Residential A 71.50 191.71 0.391 0.0 PAR 4 PMOR 29-20 048-013-010-000 Non Residential A 182.88 490.32 1.0 0.0 1 AC PAR 1 PMOR 29-20 048-013-011-000 Non Residential A 1,012.24 2,713.61 5.5344 0.0 6.2 AC POR PAR 1 PMOR 32-28 048-013-012-000 MF Residential A 1,208.16 3,238.84 6.6056 0.0 7.4 AC POR PAR 2 PMOR 32-28 048-013-013-000 Non Residential A 530.40 1,421.92 2.9 0.0 PAR 5 & POR 2 PMOR BK 29 PG 12 048-013-014-000 Non Residential A 512.10 1,372.89 2.8 0.0 POR PCL 2 PMOR BK 29 PG 12 048-021-016-000 Non Residential A 152.52 408.92 0.834 0.0 PAR A PMOR 27-157 048-021-017-000 Non Residential A 456.14 1,222.85 2.494 0.0 2.5 AC PAR B PMOR 27-157 048-021-018-000 Non Residential A 567.72 1,521.94 3.104 0.0 3.1 AC PAR C PMOR 27-157 048-021-019-000 Non Residential A 507.54 1,360.63 2.775 0.0 2.8 AC PAR D PMOR 27-157 048-021-020-000 Non Residential A 673.42 1,805.35 3.682 0.0 3.7 AC PAR E PMOR 27-157 048-021-021-000 Non Residential A 722.82 1,937.73 3.952 0.0 4.0 AC PAR F PMOR 27-157 048-021-022-000 Non Residential A 391.94 1,050.75 2.143 0.0 2.1 AC PAR G PMOR 27-157 City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
048-021-052-000 MF Residential A 2,307.44 6,185.79 12.6159 0.0 11.9 AC POR PAR 2 PMOR 32-28 048-021-053-000 Non Residential A 77.56 207.94 0.4241 0.0 POR PAR 1 PMOR 32-28 048-451-003-000 Non Residential A 375.48 1,006.62 2.053 0.0 2.1 AC PAR 2 PMOR 27-36 SBE# 2748-31-31 048-451-004-000 Non Residential A 62.90 168.67 0.344 0.0 PAR 1 PMOR 27-36 048-451-005-000 Non Residential A 367.44 985.05 2.009 0.0 2 AC PAR 3 PMOR 27-36 048-451-006-000 Non Residential A 1,778.14 4,766.86 9.722 0.0 9.7AC PAR 4 PMOR 27-36 048-451-007-000 Non Residential A 110.64 296.64 0.605 0.0 PAR 18 PMOR 27-36 048-451-009-000 Park A - - 0.0 0.0 PAR 5 PARK PMOR 27-36 048-451-010-000 Open Space A - - 0.0 0.0 5.2AC PAR 6 COMMON AREA PMOR 27-36 048-451-011-000 Non Residential A 178.32 478.06 0.975 0.0 POR PAR 8 & 9 PMOR 27-36 048-451-012-000 Non Residential A 589.30 1,579.80 3.222 0.0 3.2 AC PAR 7 PMOR 27-36 048-451-013-000 Non Residential A 121.62 326.06 0.665 0.0 PAR 17 PMOR 27-36 048-451-014-000 Non Residential A 178.68 479.04 0.977 0.0 1AC PAR 16 PMOR 27-36 048-451-015-000 Non Residential A 292.26 783.53 1.598 0.0 1.6 AC POR PAR 14 & 15 PMOR 27-36 048-451-016-000 Non Residential A 786.46 2,108.36 4.3 0.0 4.3 AC POR PAR 8 & 9 PMOR 27-36 048-451-018-000 Non Residential A 246.20 660.02 1.3461 0.0 1.4 AC PAR 1 PMOR 29-23 048-451-019-000 Non Residential A 211.02 565.73 1.1538 0.0 1.2 AC PAR 2 PMOR 29-23 048-451-020-000 Non Residential A 124.18 332.93 0.679 0.0 POR PAR 12 PMOR 27-36 048-451-022-000 Non Residential A 2,104.26 5,641.10 11.505 0.0 11.5 AC POR PAR 10 PMOR 27-36 048-451-024-000 Non Residential A 228.24 611.92 1.248 0.0 1.1 AC POR PAR 13 PMOR 27-36 048-451-026-000 Non Residential A 164.40 440.75 0.8989 0.0 POR PARS 14 & 15 PMOR 27-36 048-452-004-000 Non Residential A 1,981.16 5,311.12 10.832 0.0 10.8 AC L 6 AUTOMALL Q-74 048-452-005-000 Non Residential A 1,134.88 3,042.42 6.205 0.0 5.6 AC POR L9 AUTOMALL Q-74 048-452-006-000 Non Residential A 139.18 373.13 0.761 0.0 POR PAR 2 & 3 PMOR 28-73 048-452-007-000 Non Residential A 351.16 941.41 1.92 0.0 1.9 AC PAR 1 PMOR 28-73 048-452-009-000 Non Residential A 2,395.98 6,423.16 13.1 0.0 13.1 AC POR PAR 4 PMOR 28-73 048-452-010-000 Non Residential A 768.16 2,059.33 4.2 0.0 4.2 AC POR PAR 4 PMOR 28-73 048-452-011-000 Non Residential A 424.50 1,138.03 2.321 0.0 1.7ACPOR L 9 AUTOMALL Q-74 048-452-012-000 Non Residential A 498.02 1,335.13 2.723 0.0 2.3 AC POR L 4 AUTOMALL Q-74 048-452-013-000 Non Residential A 332.14 890.42 1.816 0.0 2.2 AC P L 4 AUTOMALL Q-74 048-452-014-000 Non Residential A 640.14 1,716.11 3.5 0.0 3.5 AC L 5 AUTOMALL Q-74 048-452-015-000 Non Residential A 439.14 1,177.25 2.401 0.0 2.4 AC POR PAR 2 PMOR 28-96 048-452-016-000 Non Residential A 922.54 2,473.16 5.044 0.0 5 AC POR PAR 2 PMOR 28-96 048-452-017-000 Non Residential A 632.46 1,695.52 3.458 0.0 3.5 AC PAR 1 PMOR 28-96 048-452-019-000 Non Residential A 1,404.12 3,764.17 7.677 0.0 7.7 AC PAR 2 & 3 PMOR 27-100 048-452-020-000 Non Residential A 486.86 1,305.22 2.662 0.0 2.7 AC PAR 1 PMOR 27-100 048-452-021-000 Non Residential A 2,052.50 5,502.34 11.222 0.0 11.2 AC L 7 AUTOMALL Q-74 048-452-022-000 Non Residential A 355.36 952.69 1.943 0.0 1.9 AC PAR 4 PMOR 28-74 048-452-023-000 Non Residential A 488.16 1,308.66 2.669 0.0 2.7 AC PAR 1 PMOR 28-74 048-452-024-000 Non Residential A 211.78 567.79 1.158 0.0 1.2 AC PAR 2 PMOR 28-74 048-452-025-000 Non Residential A 235.94 632.51 1.29 0.0 1.3 PAR 3 PMOR 28-74 Willdan Financial Services Page 2 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
048-452-026-000 Non Residential A 1,115.68 2,990.93 6.1 0.0 6.1 AC PAR 1 PMOR 35-36 048-452-027-000 Non Residential A 457.24 1,225.79 2.5 0.0 2.5 AC PAR 2 PMOR 35-36 048-452-028-000 Non Residential A 292.62 784.51 1.6 0.0 1.6 AC PAR 3 PMOR 35-36 048-460-023-000 Park A - - 0.0 0.0 1.9 AC LOT 15 STONE POINT SUBD NO 00-07 MOR Y-64 048-460-024-000 Non Residential A 1,764.16 4,729.35 9.6455 0.0 7.3 AC LOT 16 STONE POINT SUBD NO 00-07 MOR Y-64 048-460-025-000 Non Residential A 1,405.04 3,766.67 7.6821 0.0 5.8 AC LOT 17 STONE POINT SUBD NO 00-07 MOR Y-64 048-460-026-000 Non Residential A 510.92 1,369.70 2.7935 0.0 2.1 AC LOT 18 STONE POINT SUBD NO 00-07 MOR Y-64 048-460-027-000 Open Space A - - 0.0 0.0 25.9 AC L19 OPN SP FLD PLAIN ACCESS BIKE PATH Y-64 048-460-030-000 Non Residential A 1,108.36 2,971.32 6.06 0.0 4.6 AC P LOTS 2&3 STONE POINT SUBD 00-007 MOR Y-64 048-460-031-000 Non Residential A 1,132.14 3,035.06 6.19 0.0 4.7 AC LOT5& P LOTS3&4 STONE POINT SUBD00-007 Y-64 048-460-032-000 Non Residential A 361.58 969.36 1.977 0.0 1.5 AC POR LOT 1 & 2 STONE POINT SUBD Y-64 048-460-034-000 MF Residential A 540.92 1,450.11 2.9575 0.0 3.3 AC POR PAR 2 PMOR 32-28 048-460-035-000 Non Residential A 327.84 878.89 1.7925 0.0 2.0 AC POR PAR 1 PMOR 32-28 048-460-036-000 Non Residential A 1,435.38 3,847.96 7.8479 0.0 5.9 AC PAR 1 PMOR 32-70 048-460-037-000 Non Residential A 216.50 580.44 1.1838 0.0 PAR 2 PMOR 32-70 048-460-038-000 Non Residential A 216.50 580.44 1.1838 0.0 PAR 3 PMOR 32-70 048-460-039-000 Non Residential A 1,362.38 3,652.27 7.4488 0.0 5.6 AC PAR 4 PMOR 32-70 048-460-058-000 Non Residential A 4,865.12 13,042.44 26.6 0.0 POR LOT 6, 7, 8 & 9 STONE POINT II MOR BK AA PG 77 456-290-001-000 Non Residential A 82.62 221.53 0.4518 0.0 UNT110-1ST FLR BLD E-N.SNRSE PROF CTR CND-#0108884 456-290-002-000 Non Residential A 27.52 73.79 0.1505 0.0 UNT115-1ST FLR BLD E-N.SNRSE PROF CTR CND-#0108884 456-290-003-000 Non Residential A 55.68 149.30 0.3045 0.0 UNT120-1ST FLR BLD E-N.SNRSE PROF CTR CND-#0108884 456-290-004-000 Non Residential A 63.34 169.85 0.3464 0.0 UNT130-1ST FLR BLD E-N.SNRSE PROF CTR CND-#0108884 456-290-005-000 Non Residential A 69.52 186.37 0.3801 0.0 UNT140-1ST FLR BLD E-N.SNRSE PROF CTR CND-#0108884 456-290-006-000 Non Residential A 72.92 195.49 0.3987 0.0 UNT210-2ND FLR BLD E-N.SNRSE PROF CTR CND-#0108884 456-290-007-000 Non Residential A 87.54 234.71 0.4787 0.0 UNT220-2ND FLR BLD E-N.SNRSE PROF CTR CND-#0108884 456-290-009-000 Common Area A - - 0.0 0.0 CMN ARA FLR 1 BLD E-N.SNRSE PROF CTR CND-#0108884 456-290-010-000 Common Area A - - 0.0 0.0 CMN ARA FLR 2 BLD E-N.SNRSE PROF CTR CND-#0108884 456-290-011-000 Common Area A - - 0.0 0.0 1.0A PAR C - CMN ARA N.SNRSE PROF CTR CND-#0122733 456-290-012-000 Non Residential A 60.88 163.23 0.3329 0.0 UNT230-2ND FLR BLD E-N.SNRSE PROF CTR CND-#0122733 456-290-013-000 Non Residential A 57.84 155.09 0.3163 0.0 UNT240-2ND FLR BLD E-N.SNRSE PROF CTR CND-#0122733 456-290-014-000 Non Residential A 34.64 92.87 0.1894 0.0 UNT250-2ND FLR BLD E-N.SNRSE PROF CTR CND-#0122733 456-300-007-000 Common Area A - - 0.0 0.0 PAR B COMMON AREA N SUNRISE PROF CEN CONDO 456-300-015-000 Non Residential A 41.86 112.23 0.2289 0.0 UNIT 390 1ST AMNDED BLG B N SUNRISE PROF CEN CONDO 456-300-019-000 Non Residential A 48.36 129.69 0.2645 0.0 UNIT 330 1ST AMNDED BLG B N SUNRISE PROF CEN CONDO 456-300-020-000 Non Residential A 49.50 132.73 0.2707 0.0 UNIT 300 1ST AMNDED BLG B N SUNRISE PROF CEN CONDO 456-300-021-000 Common Area A - - 0.0 0.0 LOBBY COMMON AREA N SUNRISE PROF CEN CONDO 456-300-022-000 Non Residential A 124.98 335.08 0.6834 0.0 UNIT 110 1ST AMNDED BLG B N SUNRISE PROF CEN CONDO 456-300-023-000 Non Residential A 45.34 121.55 0.2479 0.0 UNIT 180 1ST AMNDED BLG B N SUNRISE PROF CEN CONDO 456-300-026-000 Non Residential A 32.26 86.49 0.1764 0.0 UNIT 200 1ST AMNDED BLG B N SUNRISE PROF CEN CONDO 456-300-027-000 Non Residential A 142.32 381.56 0.7782 0.0 UNIT 270 BLG B 1ST AMNDED N SUNRISE PROF CEN CONDO 456-300-028-000 Non Residential A 47.26 126.75 0.2585 0.0 UNIT 290 BLG B 1ST AMNDED N SUNRISE PROF CEN CONDO Willdan Financial Services Page 3 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
456-300-029-000 Common Area A - - 0.0 0.0 LOBBY COMMON AREA N SUNRISE PROF CEN CONDO 456-300-030-000 Common Area A - - 0.0 0.0 LOBBY COMMON AREA 1ST AMDED SUNRISE PROF CEN CONDO 456-300-031-000 Common Area A - - 0.0 0.0 UNIT 190 STORAGE AMNDED CONDO SUNRISE PROF CEN 456-300-032-000 Non Residential A 79.58 213.39 0.4352 0.0 UNIT350 AMENDED BLG B N SUNRISE PROF CEN CONDO 456-330-001-000 Non Residential A 89.62 240.30 0.4901 0.0 POR PAR D PMOR 32-133 456-330-002-000 Non Residential A 83.46 223.78 0.4564 0.0 POR PAR D PMOR 32-133 456-330-003-000 Non Residential A 132.64 355.63 0.7253 0.0 POR PAR D PMOR 32-133 456-330-004-000 Non Residenital A - - 0.0 0.0 POR PAR D PMOR 32-133 456-330-005-000 Non Residenital A - - 0.0 0.0 POR PAR D PMOR 32-133 456-330-006-000 Non Residenital A - - 0.0 0.0 POR PAR D PMOR 32-133 459-010-001-000 Non Residential A 1,379.24 3,697.48 7.541 0.0 7.5 AC PAR A PMOR 25-64 459-010-002-000 Non Residential A 1,362.60 3,652.86 7.45 0.0 7.5 AC PAR B PMOR 25-64 459-010-003-000 Non Residential A 859.62 2,304.49 4.7 0.0 4.7 AC PAR 1 PMOR 28-43 459-010-007-000 Non Residential A 475.72 1,275.32 2.601 0.0 2.6 AC PAR 2 PMOR 25-70 459-010-012-000 Non Residential A 451.76 1,211.08 2.47 0.0 2.5 AC PAR 14 DOUGLAS CENTER PH 1 S-98 459-010-019-000 Non Residential A 693.18 1,858.30 3.79 0.0 3.8 AC PAR 1 DOUGLAS CENTER PHASE 2 T-32 459-010-026-000 Non Residential A 341.04 914.29 1.8647 0.0 1.9 AC POR PAR 4 & 5 DOUGLAS CENTER PHASE 2 T-32 459-010-028-000 Non Residential A 484.64 1,299.24 2.6498 0.0 2.7 AC LT 9 T-32&POR LT 5 DOUGLAS CENTER PH 1 S-98 459-010-030-000 Non Residential A 138.44 371.17 0.757 0.0 PAR 1 PMOR T-94 459-010-031-000 Non Residential A 146.84 393.68 0.8029 0.0 PAR 2 PMOR T-94 459-010-040-000 Non Residential A 1,020.38 2,735.43 5.5789 0.0 5.5 AC PAR 13 DOUGLAS CENTER PH 3 U-89 459-010-041-000 Common Area A - - 0.0 0.0 1.3 AC POR PAR A PMOR T-64 & PAR 8 DGLS CEN PHS-98 459-010-044-000 Non Residential A 1,743.92 4,675.13 9.5349 0.0 9.3AC PAR10 - 12 DOUGLAS CEN P 3 & POR P2 - 4 PH 2 459-010-047-000 Non Residential A 295.56 792.35 1.616 0.0 1.6 AC PAR A PMOR 30-17 459-010-048-000 Non Residential A 517.24 1,386.62 2.828 0.0 2.8 AC PAR B PMOR 30-17 459-010-049-000 Non Residential A 1,413.34 3,788.88 7.7274 0.0 7.7 AC PAR 1 PMOR 31-95 459-010-050-000 Non Residential A 1,138.00 3,050.75 6.222 0.0 6.2 AC PAR 2 PMOR 31-95 459-010-051-000 Non Residential A 1,284.84 3,444.43 7.0249 0.0 7.0AC PAR3 PM 31-95 SBE# 2745-31-11,SBE 135-31-122 459-010-052-000 Non Residential A 1,321.56 3,542.84 7.2256 0.0 7.2 AC PAR 4 PMOR 31-95 459-010-053-000 Non Residential A 314.36 842.76 1.71881 0.0 1.8 AC PAR 1 PMOR 35-17 459-010-054-000 Non Residential A 331.82 889.58 1.81429 0.0 1.9 AC PAR 2 PMOR 35-17 459-020-001-000 Non Residential A 140.92 377.79 0.7705 0.0 PAR 1 BLDG 1 LAVA RIDGE PROF CEN S-102 459-020-003-000 Non Residential A 111.78 299.68 0.6112 0.0 PAR 3 BLDG 3 LAVA RIDGE PROF CEN S-102 459-020-006-000 Non Residential A 49.52 132.78 0.2708 0.0 UNIT 1 LAVA RIDGE PROF CENTER CONDO BLD 2 459-020-007-000 Non Residential A 58.38 156.51 0.3192 0.0 UNIT 2 LAVA RIDGE PROF CENTER CONDO BLD 2 459-020-008-000 Non Residential A 26.46 70.95 0.1447 0.0 UNIT 3 LAVA RIDGE PROF CENTER CONDO BLD 2 459-020-009-000 Non Residential A 20.74 55.65 0.1135 0.0 UNIT 4 LAVA RIDGE PROF CENTER CONDO BLD 2 459-020-010-000 Common Area A - - 0.0 0.0 BUILDING COMMON AREA 459-030-001-000 Non Residential A 114.66 307.43 0.627 0.0 PAR 4 LAVA RIDGE PROF CENTER PH 2 T-70 459-030-002-000 Non Residential A 114.66 307.43 0.627 0.0 PAR 5 LAVA RIDGE PROF CENTER PH 2 T-70 459-030-003-000 Non Residential A 182.52 489.34 0.998 0.0 PAR 6 LAVA RIDGE PROF CENTER PH 2 T-70 Willdan Financial Services Page 4 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
459-030-004-000 Non Residential A 120.34 322.63 0.658 0.0 PAR 7 LAVA RIDGE PROF CENTER PH 2 T-70 459-030-006-000 Non Residential A 156.36 419.22 0.855 0.0 PAR 1 PMOR 29-147 459-030-007-000 Non Residential A 170.08 456.00 0.93 0.0 PAR 2 PMOR 29-147 459-030-008-000 Non Residential A 156.36 419.22 0.855 0.0 PAR 3 PMOR 29-147 459-040-001-000 Non Residential A 147.52 395.49 0.8066 0.0 PAR 1 PMOR 29-054 459-040-002-000 Non Residential A 124.14 332.83 0.6788 0.0 PAR 2 PMOR 29-054 459-040-003-000 Non Residential A 167.24 448.35 0.9144 0.0 PAR 3 PMOR 29-054 459-040-004-000 Common Area A - - 0.0 0.0 1.8 AC PAR A COMMON AREA PMOR 29-054 459-040-005-000 Non Residential A 135.34 362.83 0.74 0.0 PAR 1 POR 29-77 459-040-006-000 Non Residential A 135.34 362.83 0.74 0.0 PAR 2 POR 29-77 459-040-007-000 Common Area A - - 0.0 0.0 1.1 AC PAR 3 PMOR 29-77 COMMON AREA 459-040-008-000 Non Residential A 92.54 248.10 0.506 0.0 PAR 1 PMOR 29-146 459-040-009-000 Non Residential A 100.96 270.66 0.552 0.0 PAR 2 PMOR 29-146 459-040-010-000 Non Residential A 111.56 299.09 0.61 0.0 PAR 3 PMOR 29-146 459-040-011-000 Common Area A - - 0.0 0.0 1.0 AC PARCEL A COMMON AREA PMOR 29-146 459-050-001-000 Non Residential A 221.68 594.31 1.2121 0.0 1.2 AC PAR 2 PMOR 29-87 459-050-002-000 Non Residential A 240.16 643.84 1.3131 0.0 1.3 AC PAR 4 PMOR 29-87 459-050-003-000 Non Residential A 232.92 624.42 1.2735 0.0 PAR A1 PMOR 29-122 459-050-004-000 Non Residential A 97.24 260.70 0.5317 0.0 PAR A2 PMOR 29-122 459-050-005-000 Non Residential A 232.92 624.42 1.2735 0.0 PAR A3 PMOR 29-122 459-050-007-000 Non Residential A 149.50 400.79 0.8174 0.0 PAR B1 PMOR 29-122 459-050-008-000 Non Residential A 74.12 198.73 0.4053 0.0 PAR B2 PMOR 29-122 459-050-009-000 Non Residential A 94.42 253.15 0.5163 0.0 PAR B3 PMOR 29-122 459-050-011-000 Non Residential A 222.34 596.08 1.2157 0.0 PAR C1 PMOR 29-122 459-050-012-000 Non Residential A 222.32 596.03 1.2156 0.0 PAR C2 PMOR 29-122 459-050-014-000 Non Residential A 484.66 1,299.29 2.6499 0.0 EUREKA RD 1544 STE 140 ROS PAR D1 PMOR 29-122 459-050-016-000 Non Residential A 555.78 1,489.98 3.0388 0.0 PAR 'A1' PMOR 29-142 459-050-018-000 Non Residential A 555.78 1,489.98 3.0388 0.0 PAR 'B1' PMOR 29-142 459-050-020-000 Non Residential A 643.52 1,725.18 3.5185 0.0 PAR 'C1' PMOR 29-142 459-070-001-000 SF A 182.88 490.32 0.0 1.0 LOT 1 STONE POINT VIL 11 12 MOR DD-3 459-070-002-000 SF A 182.88 490.32 0.0 1.0 LOT 2 STONE POINT VIL 11 12 MOR DD-3 459-070-003-000 SF A 182.88 490.32 0.0 1.0 LOT 3 STONE POINT VIL 11 12 MOR DD-3 459-070-004-000 SF A 182.88 490.32 0.0 1.0 LOT 4 STONE POINT VIL 11 12 MOR DD-3 459-070-005-000 SF A 182.88 490.32 0.0 1.0 LOT 5 STONE POINT VIL 11 12 MOR DD-3 459-070-006-000 SF A 182.88 490.32 0.0 1.0 LOT 6 STONE POINT VIL 11 12 MOR DD-3 459-070-007-000 SF A 182.88 490.32 0.0 1.0 LOT 7 STONE POINT VIL 11 12 MOR DD-3 459-070-008-000 SF A 182.88 490.32 0.0 1.0 LOT 8 STONE POINT VIL 11 12 MOR DD-3 459-070-009-000 SF A 182.88 490.32 0.0 1.0 LOT 9 STONE POINT VIL 11 12 MOR DD-3 459-070-010-000 SF A 182.88 490.32 0.0 1.0 LOT 10 STONE POINT VIL 11 12 MOR DD-3 459-070-011-000 SF A 182.88 490.32 0.0 1.0 LOT 11 STONE POINT VIL 11 12 MOR DD-3 459-070-012-000 SF A 182.88 490.32 0.0 1.0 LOT 12 STONE POINT VIL 11 12 MOR DD-3 Willdan Financial Services Page 5 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
459-070-013-000 SF A 182.88 490.32 0.0 1.0 LOT 13 STONE POINT VIL 11 12 MOR DD-3 459-070-014-000 SF A 182.88 490.32 0.0 1.0 LOT 14 STONE POINT VIL 11 12 MOR DD-3 459-070-015-000 SF A 182.88 490.32 0.0 1.0 LOT 15 STONE POINT VIL 11 12 MOR DD-3 459-070-016-000 SF A 182.88 490.32 0.0 1.0 LOT 16 STONE POINT VIL 11 12 MOR DD-3 459-070-017-000 SF A 182.88 490.32 0.0 1.0 LOT 17 STONE POINT VIL 11 12 MOR DD-3 459-070-018-000 SF A 182.88 490.32 0.0 1.0 LOT 18 STONE POINT VIL 11 12 MOR DD-3 459-070-019-000 SF A 182.88 490.32 0.0 1.0 LOT 19 STONE POINT VIL 11 12 MOR DD-3 459-070-020-000 SF A 182.88 490.32 0.0 1.0 LOT 20 STONE POINT VIL 11 12 MOR DD-3 459-070-021-000 SF A 182.88 490.32 0.0 1.0 LOT 21 STONE POINT VIL 11 12 MOR DD-3 459-070-022-000 SF A 182.88 490.32 0.0 1.0 LOT 22 STONE POINT VIL 11 12 MOR DD-3 459-070-023-000 SF A 182.88 490.32 0.0 1.0 LOT 23 STONE POINT VIL 11 12 MOR DD-3 459-070-024-000 SF A 182.88 490.32 0.0 1.0 LOT 24 STONE POINT VIL 11 12 MOR DD-3 459-070-025-000 SF A 182.88 490.32 0.0 1.0 LOT 25 STONE POINT VIL 11 12 MOR DD-3 459-070-026-000 SF A 182.88 490.32 0.0 1.0 LOT 26 STONE POINT VIL 11 12 MOR DD-3 459-070-027-000 SF A 182.88 490.32 0.0 1.0 LOT 27 STONE POINT VIL 11 12 MOR DD-3 459-070-028-000 SF A 182.88 490.32 0.0 1.0 LOT 28 STONE POINT VIL 11 12 MOR DD-3 459-070-029-000 SF A 182.88 490.32 0.0 1.0 LOT 29 STONE POINT VIL 11 12 MOR DD-3 459-070-030-000 SF A 182.88 490.32 0.0 1.0 LOT 30 STONE POINT VIL 11 12 MOR DD-3 459-070-031-000 SF A 182.88 490.32 0.0 1.0 LOT 31 STONE POINT VIL 11 12 MOR DD-3 459-070-032-000 SF A 182.88 490.32 0.0 1.0 LOT 32 STONE POINT VIL 11 12 MOR DD-3 459-070-033-000 SF A 182.88 490.32 0.0 1.0 LOT 33 STONE POINT VIL 11 12 MOR DD-3 459-070-034-000 SF A 182.88 490.32 0.0 1.0 LOT 34 STONE POINT VIL 11 12 MOR DD-3 459-070-035-000 SF A 182.88 490.32 0.0 1.0 LOT 35 STONE POINT VIL 11 12 MOR DD-3 459-070-036-000 SF A 182.88 490.32 0.0 1.0 LOT 36 STONE POINT VIL 11 12 MOR DD-3 459-070-037-000 SF A 182.88 490.32 0.0 1.0 LOT 37 STONE POINT VIL 11 12 MOR DD-3 459-070-038-000 SF A 182.88 490.32 0.0 1.0 LOT 38 STONE POINT VIL 11 12 MOR DD-3 459-070-039-000 SF A 182.88 490.32 0.0 1.0 LOT 39 STONE POINT VIL 11 12 MOR DD-3 459-070-040-000 SF A 182.88 490.32 0.0 1.0 LOT 40 STONE POINT VIL 11 12 MOR DD-3 459-070-041-000 SF A 182.88 490.32 0.0 1.0 LOT 41 STONE POINT VIL 11 12 MOR DD-3 459-070-042-000 SF A 182.88 490.32 0.0 1.0 LOT 42 STONE POINT VIL 11 12 MOR DD-3 459-070-043-000 SF A 182.88 490.32 0.0 1.0 LOT 43 STONE POINT VIL 11 12 MOR DD-3 459-070-044-000 SF A 182.88 490.32 0.0 1.0 LOT 44 STONE POINT VIL 11 12 MOR DD-3 459-070-045-000 SF A 182.88 490.32 0.0 1.0 LOT 45 STONE POINT VIL 11 12 MOR DD-3 459-070-046-000 SF A 182.88 490.32 0.0 1.0 LOT 46 STONE POINT VIL 11 12 MOR DD-3 459-070-047-000 SF A 182.88 490.32 0.0 1.0 LOT 47 STONE POINT VIL 11 12 MOR DD-3 459-070-048-000 SF A 182.88 490.32 0.0 1.0 LOT 48 STONE POINT VIL 11 12 MOR DD-3 459-070-049-000 SF A 182.88 490.32 0.0 1.0 LOT 49 STONE POINT VIL 11 12 MOR DD-3 459-070-050-000 SF A 182.88 490.32 0.0 1.0 LOT 50 STONE POINT VIL 11 12 MOR DD-3 459-070-051-000 SF A 182.88 490.32 0.0 1.0 LOT 51 STONE POINT VIL 11 12 MOR DD-3 459-070-052-000 SF A 182.88 490.32 0.0 1.0 LOT 52 STONE POINT VIL 11 12 MOR DD-3 459-070-053-000 SF A 182.88 490.32 0.0 1.0 LOT 53 STONE POINT VIL 11 12 MOR DD-3 Willdan Financial Services Page 6 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
459-070-054-000 SF A 182.88 490.32 0.0 1.0 LOT 54 STONE POINT VIL 11 12 MOR DD-3 459-070-055-000 SF A 182.88 490.32 0.0 1.0 LOT 55 STONE POINT VIL 11 12 MOR DD-3 459-070-056-000 SF A 182.88 490.32 0.0 1.0 LOT 56 STONE POINT VIL 11 12 MOR DD-3 459-070-057-000 SF A 182.88 490.32 0.0 1.0 LOT 57 STONE POINT VIL 11 12 MOR DD-3 459-070-058-000 Exempt A - - 0.0 0.0 LOT C COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-070-059-000 Exempt A - - 0.0 0.0 LOT D COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-070-060-000 Exempt A - - 0.0 0.0 LOT E COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-070-061-000 Exempt A - - 0.0 0.0 LOT F COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-070-062-000 Exempt A - - 0.0 0.0 LOT G COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-070-063-000 Exempt A - - 0.0 0.0 LOT H COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-070-064-000 Exempt A - - 0.0 0.0 LOT M COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-070-065-000 Exempt A - - 0.0 0.0 LOT O COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-070-066-000 Exempt A - - 0.0 0.0 LOT P COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-080-001-000 SF A 182.88 490.32 0.0 1.0 LOT 58 STONE POINT VIL 11 12 MOR DD-3 459-080-002-000 SF A 182.88 490.32 0.0 1.0 LOT 59 STONE POINT VIL 11 12 MOR DD-3 459-080-003-000 SF A 182.88 490.32 0.0 1.0 LOT 60 STONE POINT VIL 11 12 MOR DD-3 459-080-004-000 SF A 182.88 490.32 0.0 1.0 LOT 61 STONE POINT VIL 11 12 MOR DD-3 459-080-005-000 SF A 182.88 490.32 0.0 1.0 LOT 62 STONE POINT VIL 11 12 MOR DD-3 459-080-006-000 SF A 182.88 490.32 0.0 1.0 LOT 63 STONE POINT VIL 11 12 MOR DD-3 459-080-007-000 SF A 182.88 490.32 0.0 1.0 LOT 64 STONE POINT VIL 11 12 MOR DD-3 459-080-008-000 SF A 182.88 490.32 0.0 1.0 LOT 65 STONE POINT VIL 11 12 MOR DD-3 459-080-009-000 SF A 182.88 490.32 0.0 1.0 LOT 66 STONE POINT VIL 11 12 MOR DD-3 459-080-010-000 SF A 182.88 490.32 0.0 1.0 LOT 67 STONE POINT VIL 11 12 MOR DD-3 459-080-011-000 SF A 182.88 490.32 0.0 1.0 LOT 68 STONE POINT VIL 11 12 MOR DD-3 459-080-012-000 SF A 182.88 490.32 0.0 1.0 LOT 69 STONE POINT VIL 11 12 MOR DD-3 459-080-013-000 SF A 182.88 490.32 0.0 1.0 LOT 70 STONE POINT VIL 11 12 MOR DD-3 459-080-014-000 SF A 182.88 490.32 0.0 1.0 LOT 71 STONE POINT VIL 11 12 MOR DD-3 459-080-015-000 SF A 182.88 490.32 0.0 1.0 LOT 72 STONE POINT VIL 11 12 MOR DD-3 459-080-016-000 SF A 182.88 490.32 0.0 1.0 LOT 73 STONE POINT VIL 11 12 MOR DD-3 459-080-017-000 SF A 182.88 490.32 0.0 1.0 LOT 74 STONE POINT VIL 11 12 MOR DD-3 459-080-018-000 SF A 182.88 490.32 0.0 1.0 LOT 75 STONE POINT VIL 11 12 MOR DD-3 459-080-019-000 SF A 182.88 490.32 0.0 1.0 LOT 76 STONE POINT VIL 11 12 MOR DD-3 459-080-020-000 SF A 182.88 490.32 0.0 1.0 LOT 77 STONE POINT VIL 11 12 MOR DD-3 459-080-021-000 SF A 182.88 490.32 0.0 1.0 LOT 78 STONE POINT VIL 11 12 MOR DD-3 459-080-022-000 SF A 182.88 490.32 0.0 1.0 LOT 79 STONE POINT VIL 11 12 MOR DD-3 459-080-023-000 SF A 182.88 490.32 0.0 1.0 LOT 80 STONE POINT VIL 11 12 MOR DD-3 459-080-024-000 SF A 182.88 490.32 0.0 1.0 LOT 81 STONE POINT VIL 11 12 MOR DD-3 459-080-025-000 SF A 182.88 490.32 0.0 1.0 LOT 82 STONE POINT VIL 11 12 MOR DD-3 459-080-026-000 SF A 182.88 490.32 0.0 1.0 LOT 83 STONE POINT VIL 11 12 MOR DD-3 459-080-027-000 SF A 182.88 490.32 0.0 1.0 LOT 84 STONE POINT VIL 11 12 MOR DD-3 459-080-028-000 SF A 182.88 490.32 0.0 1.0 LOT 85 STONE POINT VIL 11 12 MOR DD-3 Willdan Financial Services Page 7 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
459-080-029-000 SF A 182.88 490.32 0.0 1.0 LOT 86 STONE POINT VIL 11 12 MOR DD-3 459-080-030-000 SF A 182.88 490.32 0.0 1.0 LOT 89 STONE POINT VIL 11 12 MOR DD-3 459-080-031-000 SF A 182.88 490.32 0.0 1.0 LOT 90 STONE POINT VIL 11 12 MOR DD-3 459-080-032-000 SF A 182.88 490.32 0.0 1.0 LOT 91 STONE POINT VIL 11 12 MOR DD-3 459-080-033-000 SF A 182.88 490.32 0.0 1.0 LOT 92 STONE POINT VIL 11 12 MOR DD-3 459-080-034-000 SF A 182.88 490.32 0.0 1.0 LOT 93 STONE POINT VIL 11 12 MOR DD-3 459-080-035-000 SF A 182.88 490.32 0.0 1.0 LOT 94 STONE POINT VIL 11 12 MOR DD-3 459-080-036-000 SF A 182.88 490.32 0.0 1.0 LOT 95 STONE POINT VIL 11 12 MOR DD-3 459-080-037-000 SF A 182.88 490.32 0.0 1.0 LOT 96 STONE POINT VIL 11 12 MOR DD-3 459-080-038-000 SF A 182.88 490.32 0.0 1.0 LOT 97 STONE POINT VIL 11 12 MOR DD-3 459-080-039-000 SF A 182.88 490.32 0.0 1.0 LOT 98 STONE POINT VIL 11 12 MOR DD-3 459-080-040-000 SF A 182.88 490.32 0.0 1.0 LOT 99 STONE POINT VIL 11 12 MOR DD-3 459-080-041-000 SF A 182.88 490.32 0.0 1.0 LOT 100 STONE POINT VIL 11 12 MOR DD-3 459-080-042-000 SF A 182.88 490.32 0.0 1.0 LOT 101 STONE POINT VIL 11 12 MOR DD-3 459-080-043-000 SF A 182.88 490.32 0.0 1.0 LOT 102 STONE POINT VIL 11 12 MOR DD-3 459-080-044-000 SF A 182.88 490.32 0.0 1.0 LOT 103 STONE POINT VIL 11 12 MOR DD-3 459-080-045-000 SF A 182.88 490.32 0.0 1.0 LOT 104 STONE POINT VIL 11 12 MOR DD-3 459-080-046-000 SF A 182.88 490.32 0.0 1.0 LOT 105 STONE POINT VIL 11 12 MOR DD-3 459-080-047-000 SF A 182.88 490.32 0.0 1.0 LOT 106 STONE POINT VIL 11 12 MOR DD-3 459-080-048-000 SF A 182.88 490.32 0.0 1.0 LOT 107 STONE POINT VIL 11 12 MOR DD-3 459-080-049-000 SF A 182.88 490.32 0.0 1.0 LOT 108 STONE POINT VIL 11 12 MOR DD-3 459-080-050-000 SF A 182.88 490.32 0.0 1.0 LOT 109 STONE POINT VIL 11 12 MOR DD-3 459-080-051-000 SF A 182.88 490.32 0.0 1.0 LOT 110 STONE POINT VIL 11 12 MOR DD-3 459-080-052-000 SF A 182.88 490.32 0.0 1.0 LOT 111 STONE POINT VIL 11 12 MOR DD-3 459-080-053-000 SF A 182.88 490.32 0.0 1.0 LOT 112 STONE POINT VIL 11 12 MOR DD-3 459-080-054-000 SF A 182.88 490.32 0.0 1.0 LOT 113 STONE POINT VIL 11 12 MOR DD-3 459-080-055-000 SF A 182.88 490.32 0.0 1.0 LOT 114 STONE POINT VIL 11 12 MOR DD-3 459-080-056-000 SF A 182.88 490.32 0.0 1.0 LOT 115 STONE POINT VIL 11 12 MOR DD-3 459-080-057-000 SF A 182.88 490.32 0.0 1.0 LOT 116 STONE POINT VIL 11 12 MOR DD-3 459-080-058-000 SF A 182.88 490.32 0.0 1.0 LOT 117 STONE POINT VIL 11 12 MOR DD-3 459-080-059-000 SF A 182.88 490.32 0.0 1.0 LOT 118 STONE POINT VIL 11 12 MOR DD-3 459-080-060-000 SF A 182.88 490.32 0.0 1.0 LOT 119 STONE POINT VIL 11 12 MOR DD-3 459-080-061-000 SF A 182.88 490.32 0.0 1.0 LOT 120 STONE POINT VIL 11 12 MOR DD-3 459-080-062-000 SF A 182.88 490.32 0.0 1.0 LOT 121 STONE POINT VIL 11 12 MOR DD-3 459-080-063-000 SF A 182.88 490.32 0.0 1.0 LOT 122 STONE POINT VIL 11 12 MOR DD-3 459-080-064-000 SF A 182.88 490.32 0.0 1.0 LOT 123 STONE POINT VIL 11 12 MOR DD-3 459-080-065-000 SF A 182.88 490.32 0.0 1.0 LOT 124 STONE POINT VIL 11 12 MOR DD-3 459-080-066-000 SF A 182.88 490.32 0.0 1.0 LOT 125 STONE POINT VIL 11 12 MOR DD-3 459-080-067-000 SF A 182.88 490.32 0.0 1.0 LOT 126 STONE POINT VIL 11 12 MOR DD-3 459-080-068-000 SF A 182.88 490.32 0.0 1.0 LOT 127 STONE POINT VIL 11 12 MOR DD-3 459-080-069-000 SF A 182.88 490.32 0.0 1.0 LOT 128 STONE POINT VIL 11 12 MOR DD-3 Willdan Financial Services Page 8 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
459-080-070-000 SF A 182.88 490.32 0.0 1.0 LOT 129 STONE POINT VIL 11 12 MOR DD-3 459-080-071-000 SF A 182.88 490.32 0.0 1.0 LOT 130 STONE POINT VIL 11 12 MOR DD-3 459-080-072-000 SF A 182.88 490.32 0.0 1.0 LOT 131 STONE POINT VIL 11 12 MOR DD-3 459-080-073-000 SF A 182.88 490.32 0.0 1.0 LOT 132 STONE POINT VIL 11 12 MOR DD-3 459-080-074-000 Exempt A - - 0.0 0.0 LOT I COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-080-075-000 Exempt A - - 0.0 0.0 LOT J COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-080-076-000 Exempt A - - 0.0 0.0 LOT K COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-080-077-000 Exempt A - - 0.0 0.0 LOT L COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-080-078-000 Exempt A - - 0.0 0.0 POR LOT N COM AREA STONE POINT VIL 11 12 MOR DD-3 459-090-001-000 SF A 182.88 490.32 0.0 1.0 LOT 1 STONE POINT VIL 14 MOR DD-4 459-090-002-000 SF A 182.88 490.32 0.0 1.0 LOT 2 STONE POINT VIL 14 MOR DD-4 459-090-003-000 SF A 182.88 490.32 0.0 1.0 LOT 3 STONE POINT VIL 14 MOR DD-4 459-090-004-000 SF A 182.88 490.32 0.0 1.0 LOT 4 STONE POINT VIL 14 MOR DD-4 459-090-005-000 SF A 182.88 490.32 0.0 1.0 LOT 5 STONE POINT VIL 14 MOR DD-4 459-090-006-000 SF A 182.88 490.32 0.0 1.0 LOT 6 STONE POINT VIL 14 MOR DD-4 459-090-007-000 SF A 182.88 490.32 0.0 1.0 LOT 7 STONE POINT VIL 14 MOR DD-4 459-090-008-000 SF A 182.88 490.32 0.0 1.0 LOT 8 STONE POINT VIL 14 MOR DD-4 459-090-009-000 SF A 182.88 490.32 0.0 1.0 LOT 9 STONE POINT VIL 14 MOR DD-4 459-090-010-000 SF A 182.88 490.32 0.0 1.0 LOT 10 STONE POINT VIL 14 MOR DD-4 459-090-011-000 SF A 182.88 490.32 0.0 1.0 LOT 11 STONE POINT VIL 14 MOR DD-4 459-090-012-000 SF A 182.88 490.32 0.0 1.0 LOT 12 STONE POINT VIL 14 MOR DD-4 459-090-013-000 SF A 182.88 490.32 0.0 1.0 LOT 13 STONE POINT VIL 14 MOR DD-4 459-090-014-000 SF A 182.88 490.32 0.0 1.0 LOT 14 STONE POINT VIL 14 MOR DD-4 459-090-015-000 SF A 182.88 490.32 0.0 1.0 LOT 15 STONE POINT VIL 14 MOR DD-4 459-090-016-000 SF A 182.88 490.32 0.0 1.0 LOT 16 STONE POINT VIL 14 MOR DD-4 459-090-017-000 SF A 182.88 490.32 0.0 1.0 LOT 17 STONE POINT VIL 14 MOR DD-4 459-090-018-000 SF A 182.88 490.32 0.0 1.0 LOT 18 STONE POINT VIL 14 MOR DD-4 459-090-019-000 SF A 182.88 490.32 0.0 1.0 LOT 19 STONE POINT VIL 14 MOR DD-4 459-090-020-000 SF A 182.88 490.32 0.0 1.0 LOT 20 STONE POINT VIL 14 MOR DD-4 459-090-021-000 SF A 182.88 490.32 0.0 1.0 LOT 21 STONE POINT VIL 14 MOR DD-4 459-090-022-000 SF A 182.88 490.32 0.0 1.0 LOT 22 STONE POINT VIL 14 MOR DD-4 459-090-023-000 SF A 182.88 490.32 0.0 1.0 LOT 23 STONE POINT VIL 14 MOR DD-4 459-090-024-000 SF A 182.88 490.32 0.0 1.0 LOT 24 STONE POINT VIL 14 MOR DD-4 459-090-025-000 SF A 182.88 490.32 0.0 1.0 LOT 25 STONE POINT VIL 14 MOR DD-4 459-090-026-000 SF A 182.88 490.32 0.0 1.0 LOT 26 STONE POINT VIL 14 MOR DD-4 459-090-027-000 SF A 182.88 490.32 0.0 1.0 LOT 27 STONE POINT VIL 14 MOR DD-4 459-090-028-000 SF A 182.88 490.32 0.0 1.0 LOT 28 STONE POINT VIL 14 MOR DD-4 459-090-029-000 SF A 182.88 490.32 0.0 1.0 LOT 29 STONE POINT VIL 14 MOR DD-4 459-090-030-000 SF A 182.88 490.32 0.0 1.0 LOT 30 STONE POINT VIL 14 MOR DD-4 459-090-031-000 SF A 182.88 490.32 0.0 1.0 LOT 31 STONE POINT VIL 14 MOR DD-4 459-090-032-000 SF A 182.88 490.32 0.0 1.0 LOT 32 STONE POINT VIL 14 MOR DD-4 Willdan Financial Services Page 9 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
459-090-033-000 SF A 182.88 490.32 0.0 1.0 LOT 33 STONE POINT VIL 14 MOR DD-4 459-090-034-000 SF A 182.88 490.32 0.0 1.0 LOT 34 STONE POINT VIL 14 MOR DD-4 459-090-035-000 SF A 182.88 490.32 0.0 1.0 LOT 35 STONE POINT VIL 14 MOR DD-4 459-090-036-000 SF A 182.88 490.32 0.0 1.0 LOT 36 STONE POINT VIL 14 MOR DD-4 459-090-037-000 SF A 182.88 490.32 0.0 1.0 LOT 37 STONE POINT VIL 14 MOR DD-4 459-090-038-000 SF A 182.88 490.32 0.0 1.0 LOT 38 STONE POINT VIL 14 MOR DD-4 459-090-039-000 SF A 182.88 490.32 0.0 1.0 LOT 39 STONE POINT VIL 14 MOR DD-4 459-090-040-000 SF A 182.88 490.32 0.0 1.0 LOT 40 STONE POINT VIL 14 MOR DD-4 459-090-041-000 SF A 182.88 490.32 0.0 1.0 LOT 41 STONE POINT VIL 14 MOR DD-4 459-090-042-000 SF A 182.88 490.32 0.0 1.0 LOT 42 STONE POINT VIL 14 MOR DD-4 459-090-043-000 SF A 182.88 490.32 0.0 1.0 LOT 43 STONE POINT VIL 14 MOR DD-4 459-090-044-000 SF A 182.88 490.32 0.0 1.0 LOT 44 STONE POINT VIL 14 MOR DD-4 459-090-045-000 SF A 182.88 490.32 0.0 1.0 LOT 45 STONE POINT VIL 14 MOR DD-4 459-090-046-000 SF A 182.88 490.32 0.0 1.0 LOT 46 STONE POINT VIL 14 MOR DD-4 459-090-047-000 SF A 182.88 490.32 0.0 1.0 LOT 47 STONE POINT VIL 14 MOR DD-4 459-090-048-000 SF A 182.88 490.32 0.0 1.0 LOT 48 STONE POINT VIL 14 MOR DD-4 459-090-049-000 SF A 182.88 490.32 0.0 1.0 LOT 49 STONE POINT VIL 14 MOR DD-4 459-090-050-000 SF A 182.88 490.32 0.0 1.0 LOT 50 STONE POINT VIL 14 MOR DD-4 459-090-051-000 SF A 182.88 490.32 0.0 1.0 LOT 51 STONE POINT VIL 14 MOR DD-4 459-090-052-000 SF A 182.88 490.32 0.0 1.0 LOT 52 STONE POINT VIL 14 MOR DD-4 459-090-053-000 SF A 182.88 490.32 0.0 1.0 LOT 53 STONE POINT VIL 14 MOR DD-4 459-090-054-000 SF A 182.88 490.32 0.0 1.0 LOT 54 STONE POINT VIL 14 MOR DD-4 459-090-055-000 SF A 182.88 490.32 0.0 1.0 LOT 87 STONE POINT VIL 11 12 MOR DD-3 459-090-056-000 SF A 182.88 490.32 0.0 1.0 LOT 88 STONE POINT VIL 11 12 MOR DD-3 459-090-057-000 Exempt A - - 0.0 0.0 LOT B COMMON AREA STONE POINT VIL 14 MOR DD-4 459-090-058-000 Exempt A - - 0.0 0.0 LOT C COMMON AREA STONE POINT VIL 14 MOR DD-4 459-090-059-000 Exempt A - - 0.0 0.0 LOT D COMMON AREA STONE POINT VIL 14 MOR DD-4 459-090-060-000 Exempt A - - 0.0 0.0 LOT E COMMON AREA STONE POINT VIL 14 MOR DD-4 459-090-061-000 Exempt A - - 0.0 0.0 POR LOT N COM AREA STONE POINT VIL 11 12 MOR DD-3 459-090-062-000 Exempt A - - 0.0 0.0 LOT 10A PARK STONE POINT LARGE LOT SUBD MOR CC-94 459-090-063-000 Exempt A - - 0.0 0.0 LOT 10B PARK STONE POINT LARGE LOT SUBD MOR CC-94 460-160-001-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 7 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-002-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 8 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-003-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 9 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-004-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 10 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-005-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 11 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-006-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 12 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-007-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 13 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-008-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 14 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-009-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 15 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-010-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 16 OLYMPUS HEIGHTS UNIT 1 S-11 Willdan Financial Services Page 10 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
460-160-011-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 17 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-012-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 18 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-013-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 19 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-014-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 20 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-015-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 21 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-016-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 22 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-017-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 23 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-018-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 24 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-019-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 25 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-020-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 26 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-021-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 27 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-022-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 28 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-023-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 29 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-024-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 30 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-025-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 31 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-026-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 32 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-027-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 33 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-028-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 34 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-029-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 35 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-030-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 44 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-031-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 45 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-032-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 46 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-033-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 47 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-034-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 48 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-035-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 49 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-036-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 50 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-037-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 51 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-038-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 52 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-039-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 53 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-040-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 54 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-041-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 55 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-042-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 56 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-043-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 57 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-044-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 58 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-045-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 59 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-046-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 60 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-047-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 61 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-048-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 62 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-049-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 63 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-050-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 64 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-051-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 65 OLYMPUS HEIGHTS UNIT 1 S-11 Willdan Financial Services Page 11 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
460-160-052-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 66 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-053-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 67 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-054-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 68 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-055-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 69 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-056-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 70 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-057-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 71 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-058-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 72 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-059-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 73 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-001-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 1 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-002-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 2 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-003-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 3 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-004-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 4 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-005-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 5 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-006-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 6 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-007-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 36 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-008-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 37 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-009-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 38 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-010-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 39 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-011-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 40 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-012-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 41 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-013-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 42 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-014-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 43 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-015-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 74 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-016-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 75 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-017-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 76 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-018-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 77 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-019-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 78 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-020-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 79 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-021-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 80 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-022-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 81 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-023-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 82 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-024-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 83 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-025-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 84 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-026-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 85 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-027-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 86 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-028-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 87 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-029-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 88 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-030-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 89 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-031-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 90 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-032-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 91 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-033-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 92 OLYMPUS HEIGHTS UNIT 1 S-11 Willdan Financial Services Page 12 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
460-170-034-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 93 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-035-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 94 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-036-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 95 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-037-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 96 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-038-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 97 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-039-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 98 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-040-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 99 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-041-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 100 OLYMPUS HEIGHTS UNIT 1 S-11 460-180-001-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 1 OLYMPUS HEIGHTS PHASE 2A 460-180-002-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 2 OLYMPUS HEIGHTS PHASE 2A 460-180-003-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 3 OLYMPUS HEIGHTS PHASE 2A 460-180-004-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 4 OLYMPUS HEIGHTS PHASE 2A 460-180-005-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 5 OLYMPUS HEIGHTS PHASE 2A 460-180-006-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 6 OLYMPUS HEIGHTS PHASE 2A 460-180-007-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 7 OLYMPUS HEIGHTS PHASE 2A 460-180-008-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 8 OLYMPUS HEIGHTS PHASE 2A 460-180-009-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 9 OLYMPUS HEIGHTS PHASE 2A 460-180-010-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 10 OLYMPUS HEIGHTS PHASE 2A 460-180-011-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 11 OLYMPUS HEIGHTS PHASE 2A 460-180-012-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 12 OLYMPUS HEIGHTS PHASE 2A 460-180-013-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 13 OLYMPUS HEIGHTS PHASE 2A 460-180-014-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 14 OLYMPUS HEIGHTS PHASE 2A 460-180-015-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 15 OLYMPUS HEIGHTS PHASE 2A 460-180-016-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 16 OLYMPUS HEIGHTS PHASE 2A 460-180-017-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 17 OLYMPUS HEIGHTS PHASE 2A 460-180-018-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 18 OLYMPUS HEIGHTS PHASE 2A 460-180-019-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 19 OLYMPUS HEIGHTS PHASE 2A 460-180-020-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 20 OLYMPUS HEIGHTS PHASE 2A 460-180-021-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 21 OLYMPUS HEIGHTS PHASE 2A 460-180-022-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 22 OLYMPUS HEIGHTS PHASE 2A 460-180-023-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 23 OLYMPUS HEIGHTS PHASE 2A 460-180-024-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 24 OLYMPUS HEIGHTS PHASE 2A 460-180-025-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 25 OLYMPUS HEIGHTS PHASE 2A 460-180-026-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 26 OLYMPUS HEIGHTS PHASE 2A 460-180-027-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 27 OLYMPUS HEIGHTS PHASE 2A 460-180-028-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 28 OLYMPUS HEIGHTS PHASE 2A 460-180-029-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 29 OLYMPUS HEIGHTS PHASE 2A 460-180-030-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 30 OLYMPUS HEIGHTS PHASE 2A 460-180-031-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 31 OLYMPUS HEIGHTS PHASE 2A 460-180-032-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 32 OLYMPUS HEIGHTS PHASE 2A 460-180-033-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 33 OLYMPUS HEIGHTS PHASE 2A Willdan Financial Services Page 13 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
460-180-034-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 34 OLYMPUS HEIGHTS PHASE 2A 460-180-035-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 35 OLYMPUS HEIGHTS PHASE 2A 460-180-036-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 36 OLYMPUS HEIGHTS PHASE 2A 460-180-037-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 37 OLYMPUS HEIGHTS PHASE 2A 460-180-038-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 38 OLYMPUS HEIGHTS PHASE 2A 460-180-039-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 39 OLYMPUS HEIGHTS PHASE 2A 460-180-040-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 40 OLYMPUS HEIGHTS PHASE 2A 460-180-041-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 41 OLYMPUS HEIGHTS PHASE 2A 460-180-042-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 42 OLYMPUS HEIGHTS PHASE 2A 460-180-043-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 43 OLYMPUS HEIGHTS PHASE 2A 460-180-044-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 44 OLYMPUS HEIGHTS PHASE 2A 460-180-045-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 45 OLYMPUS HEIGHTS PHASE 2A 460-180-046-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 46 OLYMPUS HEIGHTS PHASE 2A 460-180-047-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 47 OLYMPUS HEIGHTS PHASE 2A 460-180-048-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 48 OLYMPUS HEIGHTS PHASE 2A 460-180-049-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 49 OLYMPUS HEIGHTS PHASE 2A 460-180-050-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 50 OLYMPUS HEIGHTS PHASE 2A 460-180-051-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 51 OLYMPUS HEIGHTS PHASE 2A 460-180-052-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 52 OLYMPUS HEIGHTS PHASE 2A 460-180-053-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 53 OLYMPUS HEIGHTS PHASE 2A 460-180-054-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 54 OLYMPUS HEIGHTS PHASE 2A 460-180-055-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 55 OLYMPUS HEIGHTS PHASE 2A 460-180-056-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 56 OLYMPUS HEIGHTS PHASE 2A 460-190-001-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 57 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-002-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 58 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-003-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 59 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-004-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 60 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-005-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 61 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-006-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 62 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-007-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 63 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-008-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 64 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-009-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 65 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-010-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 66 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-011-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 67 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-012-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 68 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-013-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 69 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-014-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 70 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-015-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 71 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-016-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 72 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-017-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 73 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-018-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 74 OLYMPUS HEIGHTS PHASE 2B S-54 Willdan Financial Services Page 14 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
460-190-019-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 75 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-020-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 76 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-021-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 77 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-022-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 78 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-023-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 79 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-024-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 80 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-025-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 81 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-026-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 82 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-027-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 83 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-028-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 84 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-029-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 85 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-030-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 86 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-031-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 87 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-032-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 88 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-033-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 89 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-034-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 90 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-035-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 91 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-036-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 92 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-037-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 93 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-038-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 94 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-039-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 95 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-040-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 96 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-041-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 97 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-042-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 98 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-043-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 99 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-044-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 100 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-045-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 101 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-046-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 102 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-047-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 103 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-048-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 104 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-049-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 105 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-050-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 106 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-051-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 107 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-052-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 108 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-053-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 109 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-054-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 110 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-055-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 111 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-056-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 112 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-057-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 113 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-058-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 114 OLYMPUS HEIGHTS PHASE 2B S-54 461-011-001-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 1 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 Willdan Financial Services Page 15 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
461-011-002-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 2 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-011-003-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 3 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-011-004-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 4 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-011-005-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 5 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-001-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 6 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-002-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 7 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-003-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 8 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-004-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 9 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-007-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 12 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-008-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 13 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-009-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 14 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-010-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 15 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-011-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 16 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-012-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 17 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-013-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 18 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-014-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 19 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-016-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 21 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-017-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 22 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-018-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 23 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-019-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 24 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-020-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 25 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-021-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 26 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-022-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 27 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-023-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 28 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-024-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 29 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-025-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 30 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-026-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 31 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-027-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 32 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-028-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 33 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-029-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 34 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-030-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 35 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-031-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 36 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-032-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 37 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-033-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 38 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-034-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 39 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-035-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 40 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-036-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 41 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-037-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 42 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-038-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 43 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-039-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 44 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-040-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 45 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 Willdan Financial Services Page 16 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
461-012-041-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 46 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-042-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 47 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-043-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 48 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-044-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 49 OLYMPUS HEIGHTS #4 PH 1 (AMEDNED) T-38 461-012-045-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 50 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-046-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 51 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-047-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 52 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-048-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 53 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-049-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 54 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-050-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 55 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-051-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 56 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-052-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 57 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-053-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 58 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-054-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 59 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-055-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 60 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-056-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 61 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-057-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 62 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-058-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 63 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-059-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 64 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-060-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 65 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-061-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 66 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-062-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 67 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-063-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 68 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-064-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 69 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-065-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 70 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-066-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 71 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-067-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 72 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-068-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 73 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-069-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 74 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-070-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 75 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-071-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 76 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-072-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 77 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-073-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 78 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-074-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 79 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-075-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 80 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-076-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 81 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-077-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 82 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-078-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 83 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-081-000 SF Residential D 164.88 164.89 0.0 1.0 LOTS 10 & 11 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-082-000 SF Residential D 164.88 164.89 0.0 1.0 POR LOT 20 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-001-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 84 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 Willdan Financial Services Page 17 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
461-013-002-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 85 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-013-003-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 86 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-013-004-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 87 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-013-005-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 88 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-013-006-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 89 OLYMPUS HEIGHTS # 4 PH 1 (AMENDED) T-38 461-013-007-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 90 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-013-008-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 91 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-013-009-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 92 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-013-010-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 93 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-011-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 94 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-012-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 95 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-013-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 96 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-014-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 97 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-015-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 98 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-016-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 99 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-017-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 100 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-018-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 101 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-019-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 102 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-020-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 103 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-021-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 104 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-022-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 105 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-023-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 106 OLYMPUS HEIGHTS #4 PH 3 MOR T-39 461-013-024-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 107 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-025-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 108 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-026-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 109 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-027-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 110 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-028-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 111 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-029-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 112 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-030-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 113 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-031-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 114 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-032-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 115 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-033-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 116 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-034-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 117 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-035-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 118 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-036-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 119 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-037-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 120 OLYMPUS HEIGHTS UNIT 4 T-12 461-013-038-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 121 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-021-001-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 64 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-002-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 65 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-003-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 66 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-004-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 67 OLYMPUS HEIGHTS UNIT #3 T-25 Willdan Financial Services Page 18 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
461-021-005-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 68 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-006-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 69 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-007-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 70 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-008-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 71 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-009-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 72 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-010-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 73 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-011-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 74 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-012-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 75 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-013-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 76 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-014-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 77 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-015-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 78 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-016-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 79 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-017-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 80 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-018-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 81 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-001-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 82 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-002-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 83 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-003-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 84 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-004-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 85 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-005-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 86 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-006-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 87 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-007-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 88 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-008-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 89 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-009-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 90 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-010-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 91 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-011-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 92 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-012-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 93 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-013-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 94 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-014-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 95 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-015-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 96 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-001-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 97 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-002-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 98 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-003-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 99 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-004-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 100 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-005-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 101 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-006-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 102 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-007-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 103 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-008-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 104 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-009-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 105 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-010-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 106 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-011-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 107 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-012-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 108 OLYMPUS HEIGHTS UNIT #3 T-25 Willdan Financial Services Page 19 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
461-023-013-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 109 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-014-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 110 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-015-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 111 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-016-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 112 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-017-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 113 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-018-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 114 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-019-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 115 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-020-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 116 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-001-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 117 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-002-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 118 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-003-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 119 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-004-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 120 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-005-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 121 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-006-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 122 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-007-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 123 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-008-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 124 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-009-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 125 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-010-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 126 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-011-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 127 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-012-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 128 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-013-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 129 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-014-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 130 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-015-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 131 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-016-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 132 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-017-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 133 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-018-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 134 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-001-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 1 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-002-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 2 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-003-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 3 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-004-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 4 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-005-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 5 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-006-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 6 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-007-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 7 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-008-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 8 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-009-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 9 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-010-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 10 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-011-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 11 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-012-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 12 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-013-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 13 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-014-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 14 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-015-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 15 OLYMPUS HEIGHTS UNIT #3 T-25 Willdan Financial Services Page 20 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
461-025-016-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 16 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-017-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 17 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-018-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 18 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-019-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 19 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-020-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 20 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-021-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 21 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-022-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 22 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-023-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 23 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-024-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 24 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-025-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 25 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-026-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 26 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-027-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 27 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-028-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 28 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-029-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 29 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-030-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 30 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-031-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 31 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-032-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 32 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-033-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 33 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-034-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 34 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-035-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 35 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-036-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 36 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-037-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 37 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-038-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 38 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-039-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 39 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-040-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 40 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-041-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 41 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-042-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 42 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-043-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 43 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-044-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 44 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-045-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 45 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-046-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 46 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-047-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 47 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-048-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 48 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-049-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 49 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-050-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 50 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-051-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 51 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-052-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 52 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-053-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 53 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-054-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 54 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-055-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 55 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-056-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 56 OLYMPUS HEIGHTS UNIT #3 T-25 Willdan Financial Services Page 21 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM ASMT

NON-RES

ACREAGE
SF

UNITS LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
461-025-057-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 57 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-058-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 58 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-059-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 59 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-060-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 60 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-061-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 61 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-062-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 62 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-063-000 SF Residential D 164.88 164.89 0.0 1.0 LOT 63 OLYMPUS HEIGHTS UNIT #3 T-25 Summary Fields Value
ACTIVE PARCELS 868
LEVIED PARCELS 826
CHARGE $208,261.88
MAXIMUM ASMT $428,629.21
NON-RES ACREAGE 530.8045
SF UNITS 654
Willdan Financial Services Page 22 of 22
1 RESOLUTION NO. 22-176

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE, CALIFORNIA, AMENDING AND/OR APPROVING THE ENGINEER’S ANNUAL

LEVY REPORT FOR OLYMPUS POINTE LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2022/2023
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council has, by previous Resolutions, ordered the preparation of the Engineer’s Annual Levy Report (hereafter referred to as the “Report”) for said district known and designated as: Olympus Pointe Landscaping and Lighting District (hereinafter referred to asthe “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 Division 15, of the Streets and Highways Code of the State of California, beginning with Section 22500 (hereinafter referred to as the “Act”); and
WHEREAS, there has now been presented to this City Council the Report as required by Chapter 3, Section 22623 of the Act, and as previously directed by Resolution; and WHEREAS, this City Council has carefully examined and reviewed the Report as presented (or amended), and is satisfied with each and all of the items and documents as set forth therein, and is satisfied that the levy has been spread in accordance with the benefits received from the improvements, operation, maintenance and services to be performed, as set forth in said Report; and WHEREAS, pursuant to Proposition 218, balloting of property owners is required for annual rate increases. The District’s property owner ballots included assessment rates to be approved within the District, as well as the approval of an assessment range formula, which provides for annual rate increases; and
WHEREAS, the maximum assessment rates for Fiscal Year 2022/2023 shown in the Report are not proposed to be increased above the duly approved rates after applying the annual increases allowed by the assessment range formula; and
WHEREAS, mailed notices and Assessment Ballots are not required if assessments are not increased above the approved maximum assessment rates after applying the approved annual rate increases.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE

CITY COUNCIL OF THE CITY OF ROSEVILLE, CALIFORNIA, FOR OLYMPUS POINTE LANDSCAPING AND LIGHTING DISTRICT, AS FOLLOWS:

Section 1 That the above recitals are all true and correct.

Section 2 That the Report as presented, is hereby approved (as amended), and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection. 2 Section 3 That the City Clerk shall certify to the passage and adoption of this Resolution and the minutes of this meeting shall so reflect the presentation of and final approval of the Report. 3 RESOLUTION NO. 22-176
PASSED, APPROVED, AND ADOPTED THIS day of , 2022.
,
Mayor
City of Roseville
,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville
1 RESOLUTION NO. 22-177

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE,

CALIFORNIA, ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS

WITHIN THE OLYMPUS POINTE LANDSCAPING AND LIGHTING DISTRICT, FOR FISCAL YEAR 2022/2023
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, the City Council of City of Roseville, California, has, by previous Resolutions, initiated proceedings, and declared its intention to levy assessments, and approved the Engineer’s Annual Levy Report (hereinafter referred to as the “Engineer’s Report”) that describes the assessments against parcels of land within the Olympus Pointe Landscaping and Lighting District (hereinafter referred to as the “District”) for the Fiscal Year commencing July 1, 2022, and ending June 30, 2023, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the “Act”) to pay for the maintenance and services of all improvements and facilities related thereto; and WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, an Engineer’s Report in connection with the levy and collection of assessments upon eligible parcels of land within the District, and the City Council did by previous Resolution approve such Engineer’s Report; and WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the Fiscal Year commencing July 1, 2022, and ending June 30, 2023, to pay for the maintenance and services of all improvements and facilities related thereto; and WHEREAS, the County of Placer requires the payment of the County’s collection fee for placing the direct charge assessments onto the County Assessment Roll and collection thereof; and WHEREAS, the City Council and its legal counsel have reviewed Proposition 218 and found that these assessments comply with applicable provisions of Articles XIIIC and XIIID of the California State Constitution.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE

CITY COUNCIL OF THE CITY OF ROSEVILLE, CALIFORNIA, FOR THE OLYMPUS POINTE LANDSCAPING AND LIGHTING DISTRICT, AS FOLLOWS:

Section 1 That the above recitals are all true and correct.

Section 2 Following notice duly given, the City Council has held a full and fair Public Hearing regarding the District, the proposed landscaping and lighting improvements, the levy and collection of assessments, the Engineer’s Report prepared in connection therewith, and considered all testimony, written statements and communications made or filed by interested persons regarding thesematters. 2 Section 3 Based upon its review (and amendments, as applicable) of the Engineer’s Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, the City Council hereby finds and determines that:
i) the land within the District will be benefited by the operation, maintenance and servicing of the improvements located within the boundaries of the District; and, ii) the District includes all of the lands receiving such special benefit; and, iii) the net amount to be assessed upon the lands within the District in accordance with the assessment for the Fiscal Year commencing July 1, 2022 and ending June 30, 2023 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion to the estimated special benefits to be received by each parcel from the improvements and services.

Section 4 The estimated costs of improvements, the assessment diagram, the assessments and all other matters as set forth in the Engineer’s Report as presented to the City Council and on file in the Office of the City Clerk are hereby approved, adopted and confirmed.

Section 5 The maintenance, operation and servicing of the improvements shall be performed pursuant to the Act. The City Council hereby orders the District improvements to be made, which include: the maintenance and operation of and the furnishing of services, materials or improvements for landscape, median, lighting, park and hardscape areas including turf, ground cover, shrubs and trees, irrigation systems, drainage systems, project identification signs, special street signs, special lighting for signage, granite entryways, sculptures and sculpture park, special paving materials, other public improvements within the street right of way areas and all appurtenant facilities related thereto as further described in the Engineer’s Report. The Engineer’s Report also describes any new improvements or substantial changes in existing improvements.

Section 6 The County Auditor of the County of Placer shall enter on the County Assessment Roll opposite each eligible parcel of land the amount of levy so apportioned by the formula and method outlined in the Engineer’s Report, and such levies shall be collected at the same time and in the same manner as the County taxes are collected, pursuant to Chapter 4, Article 2, Section 22646 of the Act.

After collection by the County, the net amount of the levy shall be paid to the City Treasurer.

Section 7 The City agrees to cause the District to pay the applicable Placer County’s annual collection fee at the rate of 1% of the assessment amount placed upon the County Assessment Roll or at the rate in effect for the applicable Fiscal Year if updated.

Section 8 The City Treasurer shall deposit all money representing assessments collected by the County for the District to the credit of a fund for the District and such money shall be expended only for the maintenance, operation and servicing of the landscaping, lighting and appurtenant facilities, together with other expenses as described in the Engineer’s Report.

Section 9 The adoption of this Resolution constitutes the District levy for the Fiscal Year commencing July 1, 2022 and ending June 30, 2023.
3 Section 10 The City Clerk’s designee, Willdan Financial Services, is hereby authorized and directed to file the levy with the County Auditor subsequent to the adoption of this Resolution, pursuant to Chapter 4, Article 1, Section 22641 of the Act. The City Clerk is directed to deliver a certified copy of this adopted Resolution to Willdan Financial Services within two weeks of adoption, or shortly thereafter, via either e-mail to [email protected] or U.S. Mail to: Willdan Financial Services, 27368 Via Industria, Suite 200, Temecula, CA 92590 Attn: Mickey Ashley. 4 RESOLUTION NO. 22-177
PASSED, APPROVED, AND ADOPTED THIS day of , 2022.
,
Mayor
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
,
City Clerk
City of Roseville
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville
1 NOTICE OF PUBLIC HEARING
RESOLUTION NO. 22-131

LEGAL NOTICE

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE,

CALIFORNIA, DECLARING ITS INTENTION TO LEVY ANNUAL ASSESSMENTS

FOR THE RIVERSIDE AVENUE LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2022/2023
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council has, by previous Resolutions, formed the Riverside Avenue Landscaping and Lighting District (hereafter referred to as the “District”), and initiated proceedings for Fiscal Year 2022/2023, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”) that provides for the levy and collection of assessments by the County of Placer for the City of Roseville to pay the maintenance and services of all improvements and facilities related thereto; and,
WHEREAS, the City Council has retained Willdan Financial Services for the purpose of assisting with the Annual Levy of the District, and to prepare and file a report with the City Clerk in accordance with the Act; and,

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY

THE CITY COUNCIL FOR THE RIVERSIDE AVENUE LANDSCAPING AND LIGHTING DISTRICT, PURSUANT TO CHAPTER 3, SECTION 22624 OF THE ACT, AS FOLLOWS:

Section 1 Intention: The City Council hereby declares that it is its intention to seek the Annual Levy of the District pursuant to the Act, over and including the land within the District boundary, and to levy and collect assessments on all such land to pay the annual costs of the improvements.

Section 2 Proposed improvements and any substantial changes in existing improvements: The improvements within the District include: maintenance, servicing, administration and operation of landscape, lighting and streetscape improvements, other public improvements within the street right of way areas and all appurtenant facilities related thereto within the District. The Engineer’s Report describes all new improvements or substantial changes in existing improvements.

Section 3 Boundaries and Designation: The boundaries of the District are described as the boundaries previously defined in the formation documents of the original District. The District is known and designated as:
“Riverside Avenue Landscaping and Lighting District”
2 Section 4 Proposed Assessment Amounts: The proposed assessments are outlined in the Report.

District Assessments are calculated in accordance with the method of apportionment established for the District and do not exceed the assessment rates and annual inflationary adjustment previously authorized by City Council and approved by the property owners in accordance with the provisions of the California State Constitution, Article XIIID.

Section 5 Public Hearing(s): The City Council hereby declares its intention to conduct a Public Hearing annually concerning the levy of assessments for the District in accordance with Chapter 3, Section 22626 of the Act.

Section 6 Notice: The City Clerk shall give notice of the time and place of the Public Hearing by causing the publishing of this Resolution once in a local newspaper not less than ten (10) days before the date of the hearing and by posting a copy of this Resolution on the official bulletin board customarily used by the City Council for the posting of notices.

Section 7 Time and Place of Public Hearing: Notice is hereby given that a Public Hearing on these matters will be held by the City Council on Wednesday, May 18, 2022 at 6:00 p.m., or as soon thereafter as feasible in the regular meeting chambers located at 311 Vernon Street, Roseville, California.

PASSED, APPROVED, AND ADOPTED THIS 20th day of April 2022.

27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
City of Roseville

Riverside Avenue
Landscaping and Lighting District

FY 2022/23 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: April 20, 2022
Public Hearing: May 18, 2022

TABLE OF CONTENTS
I. OVERVIEW .........................................................................................................1 A. INTRODUCTION ................................................................................................ 1 B. COMPLIANCE WITH CURRENT LEGISLATION ......................................... 2 C. DESCRIPTION OF DISTRICT BOUNDARIES.............................................. 2 D. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT................................. 2 E. DESCRIPTION OF THE IMPROVEMENTS AND MAINTENANCE .......... 4 II. METHOD OF APPORTIONMENT ......................................................................6 A. GENERAL............................................................................................................ 6 B. SPECIAL BENEFIT ANALYSIS ....................................................................... 6 C. ASSESSMENT METHODOLOGY................................................................... 8 D. ASSESSMENT RANGE FORMULA................................................................ 9 III. DISTRICT BUDGET..........................................................................................11 A. FY 2022/23 BUDGET ..................................................................................... 11 B. FY 2022/23 ASSESSMENT RATES ............................................................ 12 C. FY 2022/23 FUND BALANCE INFORMATION .......................................... 12 D. DESCRIPTION OF BUDGET ITEMS............................................................ 13 E. REHABILITATION RESERVE – CAPITAL IMPROVEMENT PLAN ........ 17 APPENDIX A – DISTRICT BOUNDARY MAP ........................................................19 APPENDIX B — FY 2022/23 ASSESSMENT ROLL ..............................................21 FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 1 I. OVERVIEW
A. INTRODUCTION
The City of Roseville (“City”) annually levies and collects special assessments in order to maintain the improvements within the Riverside Avenue Landscaping and Lighting District (“District”). The District was formed in January of 2007 and is levied annual assessments pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”).

The Engineer’s Report (“Report”) describes the District, any new annexations, changes to the District, and the proposed assessments for the period of July 1, 2022 through June 30, 2023. The special benefit assessments are based on historical and estimated costs to maintain the District improvements. These assessments, which provide a direct and special benefit to properties within the District, will provide funding for the operation and maintenance of District improvements.

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the Placer County Assessor’s Office. The Placer County Auditor/Controller uses Assessor’s Parcel Numbers and specific Tax Code Accounts, to identify on the County’s tax roll, properties assessed for special district benefit assessments.

Following approval of the Report, the City Council will by resolution, order the improvements to be made and confirm the levy and collection of assessments herein pursuant to the 1972 Act. The assessment rates and method of apportionment described in this Report as approved or modified by the City Council defines the assessments to be applied to each parcel within the District for Fiscal Year (“FY”) 2022/23. The assessments as approved will be submitted to the Placer County Auditor/Controller to be included on the property tax roll for each parcel.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the Current Fiscal Year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved by the City Council.

FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 2 B. COMPLIANCE WITH CURRENT LEGISLATION
The City Council, pursuant to the provisions of the “Landscaping and Lighting Act of 1972”, being Division 15, Part 2 of the Streets and Highways Code of the State of California, beginning with Section 22500 (the “1972 Act”); Article XIIID of the Constitution of the State of California (“Article XIIID”); and the Proposition 218 Omnibus Implementation Act, beginning with Government Code Section 53750 (the “Implementation Act”) (the 1972 Act, Article XIIID and the Implementation Act are referred to collectively as the “Assessment Law”) initiated proceedings for the formation of the District on November 15, 2006 and to levy and collect annual assessments against lots and parcels within the District for FY 2007/08. On January 17, 2007, pursuant to Assessment Law, the City conducted a Public Hearing and tabulated the returned ballots. The City determined that a majority protest did not exist and approved the District’s maximum assessment rate and annual inflationary adjustment factor.

Pursuant to the 1972 Act, an annual Public Hearing is conducted by the City Council to accept property owner and public comments, to review the Engineer’s Annual Levy Report prior to approving the annual assessments to be levied on the County tax rolls. The assessments described in this Report have been prepared in accordance with the1972 Act and Assessment Law.

C. DESCRIPTION OF DISTRICT BOUNDARIES
The proposed territory within the District consists of all lots, parcels and subdivisions of land as shown on the Boundary Map titled “Boundary Map of Riverside Avenue Landscaping and Lighting District” contained within this report in Appendix A-1.

The District is bounded by Douglas Boulevard to the north, Darling Way to the south and includes parcels that front Riverside Avenue. It is centrally located between Interstate 80 and Downtown Roseville and is east of the Union Pacific Railroad.

The District currently has a mix of different types of land uses including automotive related retail and car lots, community/neighborhood retail, offices, services, and residential units.

D. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to a proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental structures and facilities.
• The installation or construction of public lighting facilities.

FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 3 • The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. • The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of notices;
• Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
• Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "Maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement. • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
• The removal of trimmings, rubbish, debris, and other solid waste. • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Furthermore, the 1972 Act specifies that where the cost of improvements (other than maintenance and operations) is greater than can be conveniently raised from a single annual assessment, an assessment to be levied and collected in annual installments. In that event, the governing body may choose to do any of the following:
• Provide for the accumulation of the moneys in an improvement fund until there are sufficient moneys to pay all or part of the cost of the improvements.

FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 4 • Provide for a temporary advance to the improvement fund from any available and unencumbered funds of the local agency to pay all or part of the cost of the improvements and collect those advanced moneys from the annual installments collected through the assessments.
• Borrow an amount necessary to finance the estimated cost of the proposed improvements. The amount borrowed, including amounts for bonds issued to finance the estimated cost of the proposed improvements.

E. DESCRIPTION OF THE IMPROVEMENTS AND MAINTENANCE
The District, through the levy of special assessments, is to provide funding for ongoing maintenance, operation and servicing of landscaping and lighting improvements located within the public rights-of-ways and dedicated easements located within the District. These improvements may include, but are not limited to, all materials, equipment, utilities, labor, and appurtenant facilities related to the ongoing maintenance of the improvements. The improvements to be maintained and services are generally described as follows:

Landscaping Improvements
The general landscaping improvements in the District are to be consistent with the improvements on Vernon Street located north of the District, which intersects Riverside Avenue. As a gateway to downtown Roseville, Riverside Avenue’s compatibility with Vernon Street links the downtown area and Riverside Gateway area together.

The landscaping improvements have been designed to enhance the area within the District and may include, but are not limited to ground cover, shrubs and plants, trees, irrigation and drainage systems, ornamental lighting, masonry walls or other fencing, hardscape improvements, monuments and landmarks, mid-block bulbs, bulb-outs, and associated appurtenant located within the street rights-of-way and public areas within the District. Specifically, the proposed landscape improvement areas for this District are:
• Landscaping and hardscape improvements within the public rights-of-way of the streets within the District including, but not limited to, Riverside Avenue including the corners of Riverside Avenue and Second Street, Third Street, Fourth Street, Fifth Street, Sixth Street, Darling Way, Fern Street, Cherry Street, and Bonita Street.
• Decorative banners along Riverside Avenue.
• Transit facilities including bus stop seating and decorative shelters. • Roundabout improvements including plantings, paving, and landmark feature located at the intersection of Vernon St., Douglas Blvd., and Riverside Ave. • A Gateway feature located at the intersection of Darling Way and Riverside Avenue.

FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 5 • Various amenities associated with the landscape improvements and public areas within the District, including, but not limited to, trash receptacles, street furniture, bike racks, entry signs, sidewalks, fencing, and retaining walls.

Specifically, not included as District improvements are those improvements located on private property, improvements and facilities that are outside the boundaries of the District and/or area funded by other sources available to the City.

Public Lighting Improvements
The lighting improvements may include, but are not limited to, the cost of providing, maintaining and servicing of lighting fixtures, poles, meters, conduits, electrical cable, and associated appurtenant facilities associated with:
• Lighting facilities within the landscaped areas and public areas including safety lights, security lights or ornamental lights installed as part of the District improvements; and
• Public street light improvements located on the streets within the District.

Specifically excluded from the assessment are the street light energy costs.

These costs are to be paid for by the City from other revenue sources.

Detailed maps and descriptions of the location and extent of the specific improvements to be maintained by the District are on file in the Office of Public Works and by reference are made part of this Report.

Description of Maintenance and Services
Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of landscaping and street lighting improvements facilities and appurtenant facilities, including repair, removal or replacement of all or part of any of the landscaping and street lighting improvements, or appurtenant facilities; providing for the life, growth, health and beauty of landscaping improvements including cultivation, irrigation, trimming, mowing, spraying, fertilizing and treating for disease or injury; the removal of trimmings, rubbish, debris and other solid waste; and the cleaning sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Servicing means the furnishing of water and electricity for the irrigation of the landscape improvements or appurtenant facilities and the furnishing of electric current or energy for the operation of the landscaping improvements or appurtenant facilities. The street lighting improvements shall be maintained to provide adequate illumination; however, the City will be paying the actual energy costs of the streetlights.

FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 6 II. METHOD OF APPORTIONMENT
A. GENERAL
The Implementation Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, which include the construction, maintenance, and servicing of landscaping improvements, streetlights and traffic signals.

Streets and Highways Code Section 22573 requires that maintenance assessments be levied according to benefit rather than the assessed value. “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.”
In addition, Article XIIID and the Implementation Act require that a parcel’s assessment may not exceed the reasonable cost for the proportional special benefit conferred to that parcel. Article XIIID and the Implementation Act further provides that only special benefits are assessable, and the City must separate the general benefits from the special benefits. They also require that publicly owned properties that specifically benefit from the improvements be assessed.

B. SPECIAL BENEFIT ANALYSIS
In conjunction with the provisions of the 1972 Act, the California Constitution Article XIIID addresses several key criteria for the levy of assessments, notably:

Article XIIID Section 2d defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service”;
Article XIIID Section 2i defines Special Benefit as follows:
“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large.

General enhancement of property value does not constitute “special benefit.” Article XIIID Section 4a defines proportional special benefit assessments as follows:

FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 7 “An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.” This District was formed to establish and provide for the improvements that enhance the presentation of the surrounding properties and developments. These improvements will directly benefit the parcels to be assessed within the District.

The assessments and method of apportionment is based on the premise that the assessments will be used to construct and install landscape and lighting improvements within the District as well as provide for the annual maintenance of those improvements, and the assessment revenues generated by District will be used solely for such purposes.

The costs of the proposed improvements have been identified and allocated to properties within the District based on special benefit. The improvements to be provided by this District and for which properties will be assessed have been identified as an essential component and local amenity that provides a direct reflection and extension of the properties within the District which the property owners and residents have expressed a high level of support.

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

To identify and determine the proportional special benefit to each parcel within the District, it is necessary to consider the entire scope of the improvements provided as well as the properties that benefit from those improvements. The improvements and the associated costs described in this Report, have been carefully reviewed and have been identified and allocated based on a benefit rationale and calculations that proportionally allocate the net cost of only those improvements determined to be of special benefit to properties within the District. The various public improvements and the associated costs have been identified as either “general benefit” (not assessed) or “special benefit”.

Proper maintenance and operation of parkway landscaping and streetlights provides special benefit to adjacent properties by providing community character, security, safety and vitality. In addition, these improvements will enhance the ability of property owners to attract and maintain customers as well as increase the viability of commercial development.

FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 8 Landscaping Special Benefit
Landscaping and appurtenant facilities, if well maintained, provide beautification, shade and enhancement of the desirability of the surroundings, and therefore increase property value. Specifically, they provide a sense of ownership and a common theme in the community providing aesthetic appeal and increased desirability of properties.

Landscaping provides special benefit to those developments that are directly adjacent to the public streets.

Landscaping General Benefit
The Improvements were installed to directly benefit the property owners in the District to enhance business and development opportunities. Therefore, it has been determined that there are no general benefits associated with the landscaping improvements.

Lighting Special Benefit
The operation, maintenance and servicing of lighting along local streets and arterial streets of a development provide the following special benefits:
• Improved security of lots and parcels along the perimeter of the development;
• Improved nighttime visibility for the local access of emergency vehicles; and • Improved safety and traffic circulation to and from parcels.

Street Lights General Benefit
Similar to the landscaping improvements described above, the Improvements were installed to directly benefit the property owners in the District to enhance business and development opportunities. Therefore, it has been determined that there are no general benefits associated with lighting improvements.

C. ASSESSMENT METHODOLOGY
To establish the special benefit to the individual parcels within the District, a formula that spreads the costs of the maintenance based on the special benefit must be established. The improvements have been reviewed and a formula has been established to apportion the maintenance costs based on benefit.

The method of assessment is based on the front footage of each parcel located within the District. The parcel’s Front Footage was determined based on Assessor Parcel maps or other sources. Only Front Footage on Riverside Avenue was used.

Based on the above formula, the FY 2007/08 maximum assessment rate approved on January 17, 2007 through a property owner balloting (the “Initial FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 9 Assessment Rate” or the “Base Year Maximum Assessment Rate”) is $6.45 per each foot of frontage.

The following formulas were used to first calculate the District’s Initial Assessment Rate and then each parcel’s FY 2007/08 assessment (proportional benefit):

Step 1:

Balance to Levy ÷ Total Front Footage =
Maximum Front Footage Rate
Step 2:

Parcel Front Footage x Maximum Front Footage Rate =
Maximum Assessment
The Total Front Footage was the sum of all the Front Feet within the District. The Initial Assessment Rate per Front Foot was established by taking the total cost of improvements (Balance to Levy) and dividing that amount by the Total Front Footage within the District. The Initial Assessment Rate per Front Foot, which is also the FY 2007/08 Maximum Front Footage Rate, is then applied back to each individual parcel’s Front Footage to determine the parcel’s proportionate special benefit and assessment obligation (The FY 2007/08 Maximum Assessment).

D. ASSESSMENT RANGE FORMULA
The purpose of establishing an Assessment Range Formula is to provide for reasonable increases and inflationary adjustment to annual assessment rates without requiring the District to go through the requirements of Proposition 218 in order to get a small increase in assessments. This District provides for an annual adjustment to the Maximum Assessment Rate of the lesser of the percentage change in the area’s Local Consumer Price Index for All Urban Consumers, which is currently the San Francisco-Oakland-Hayward Consumer Price Index for All Urban Consumers (the “CPI”) or three percent (3%) (the “Escalation Percentage”).

The CPI in this adjustment shall be determined through CPI data from the Bureau of Labor Statistics from December to December, beginning with the period from December 2006 to December 2007.

In applying this year’s inflationary adjustment, the Escalation Percentage will increase the FY 2022/23 maximum assessment rate by 3% over that of the prior year.

FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 10 The Assessment Range Formula shall be applied to all future assessments within the District beginning in fiscal year 2008/09. Generally, if the proposed annual assessment rate for the current fiscal year is less than or equal to the calculated Maximum Assessment Rate, then the proposed annual assessment is not considered an increased assessment. The Maximum Assessment Rate is equal to the FY 2007/08 Maximum Assessment Rate, which was approved on January 17, 2007 through a property owner balloting (the “Initial Assessment Rate” or “Base Year Assessment Rate”) and adjusted annually by the Escalation Percentage.

Beginning in the second fiscal year (Fiscal Year 2008/09) and each fiscal year thereafter, the Maximum Assessment Rate would be recalculated, and a new Maximum Assessment Rate established within the District.

The Maximum Assessment Rate is adjusted annually and is calculated independent of the District’s annual budget and proposed annual assessment. Any proposed annual assessment is not considered an increased assessment, even if the proposed assessment is greater than the assessment applied in the prior fiscal year.

Although the Maximum Assessment Rate will increase each year, the actual assessment rate may remain unchanged. The Maximum Assessment Rate adjustment is designed to establish a reasonable limit on assessments. The Maximum Assessment Rate calculated each year does not require or facilitate an increase to the annual assessment rate and neither does it restrict assessments to the adjusted maximum amount. If the budget and assessment for the fiscal year do not require an increase, or the increase is less than the adjusted Maximum Assessment Rate, then the required budget and assessment may be applied without additional property owner balloting. If the budget and assessments calculated requires an increase greater than the adjusted Maximum Assessment, then the assessment is considered an increased assessment and would be subject to balloting.

FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 11 III. DISTRICT BUDGET
A. FY 2022/23 BUDGET
Fund balance information is reported in Section C on the following page.

FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 12 B. FY 2022/23 ASSESSMENT RATES
C. FY 2022/23 FUND BALANCE INFORMATION
FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 13 D. DESCRIPTION OF BUDGET ITEMS
Description of the terms used in the preceding Budget, Assessment Rates and Fund Balance tables are listed below:

BUDGET:

DIRECT COSTS
Contract Maintenance - Landscaping - Includes all regularly scheduled contract labor, materials, supplies and equipment required to properly maintain and ensure the satisfactory condition or maintenance of all landscaping improvements, irrigation and related drainage systems, as well as maintenance of appurtenant facilities (the “improvements”).

Repair & Maintenance - Landscaping - This line item includes repairs that are generally unforeseen and not normally included in the annual maintenance contract costs. This may include repair of damaged amenities due to vandalism, storms, etc.

Repair & Maintenance – Lighting - This line item includes bulb replacement and repairs that are generally unforeseen. This may include repair of damaged amenities due to vandalism, storms, etc.

Repair & Maintenance - Streetscape/Signage - This line item includes repairs that are generally unforeseen and not normally included in the annual maintenance contract costs. This may include repair of damaged amenities due to vandalism, storms, etc.

Repair & Maintenance – Tree Work - This line item includes annual costs for tree maintenance not included in the annual contract maintenance portion of the budget. If zero, this line item may not be shown in the budget.

Utilities - The furnishing of water and electricity required for the operation and maintenance of the improvements.

Rehab Reserve Project Expenditures – Expected costs for installation, replacement or planned upgrades of District improvements for the current year that were previously funded or accumulated in the Rehabilitation Reserve. The Rehabilitation Reserve is used to accumulate funds for costs associated with the future rehabilitation or replacement of District improvements that cannot be conveniently raised from a single year’s assessment. If zero, this line item may not be shown in the budget.

FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 14

ADMINISTRATION COSTS
City Administration – Estimated costs incurred by the City Finance Department and other Departments in preparing the annual budget for the Engineer’s Report, together with other financial information required to determine the annual assessment. These costs would also include the preparation, posting and publishing of public notices required for City Council action relating to the District, as well as costs to perform legal review of documents.

Contract Administration – Park’s Dept – Estimated Costs of Park and Recreation Department staff to coordinate and oversee the maintenance contracts and overall repair and maintenance of the District. This amount also includes the cost of the Department’s estimates and analysis of certain budget items, estimated costs and useful lives of certain District Improvements.

County Auditor Fees - A fee of 1% of the total levy amount that is charged to the District by the County for placing assessments on property tax bills.

Consulting and Professional Services – Includes the costs and expenses of contracting with various professionals to provide legal, engineering and district administration services directly related to the District, including the calculation of the annual assessment amounts and the preparation of the Engineer’s’ Report.

Public Hearing Publishing Costs –Includes the out of pocket costs to publish public notices required for City Council action relating to the District.

Total Direct and Administration Costs – The total expected costs of the District.

BUDGET ADJUSTMENTS
Replenishment/(Use) of Operating Reserve – A “Replenishment” increases the levy in order to replenish the Operating Reserve. On the other hand, a “Use” of the Operating Reserve decreases the levy by drawing funds from the Operating Reserve for current year expenditures. If zero, this line item may not be shown in the budget. Further information regarding the function of the Operating Reserve is provided under “FUND BALANCE INFORMATION” in the following pages of this Section.

Contribution for /(Use of) Rehab Reserve — A “Contribution” increases the levy in order to generate funding for the Rehabilitation Reserve. This reserve allows for the accumulation of funds for the possible rehabilitation projects or replacements in future years. On the other hand, a “Use of” of the Rehabilitation Reserve provides current year funding of rehabilitation projects or replacements from available funds within the Rehabilitation Reserve. If zero, this line item may not be shown in the budget. Further information regarding the function of the FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 15 Rehabilitation Reserve is provided under “FUND BALANCE INFORMATION” in the following pages of this Section.

Rounding Adjustment – The necessary rounding adjustment(s) due to limitations of the County property tax system that requires even penny levy amounts to be placed on the secured tax roll.

BALANCE TO LEVY - This is the total amount to be levied and collected through assessments for the current fiscal year for each zone. The Balance to Levy represents the sum of the total District costs together with any applicable adjustments to the budget as described above.

ASSESSMENT RATES:

APPLIED ASSESSMENT RATE
Number of Assessable Parcels - The total number of parcels that are expected to be assessed. Non-assessable lots or parcels include government-owned land, public utility-owned property, land principally encumbered by public rights-of-way or easements, common areas, and/or parcels within the boundaries of the District currently do not benefit from the improvements and are therefore not assessed.

Total Assessable Front Footage - The total amount of assessable Front Footage within the District in accordance with the Method of Assessment Section of this Report.

Applied Assessment Rate - The assessment rate to be applied to the front footage of each non-exempt parcel within the District for the current fiscal year.

Maximum Assessment Rate - The Maximum Assessment Rate per front foot for the current fiscal year.

Potential Maximum Assessment – The total amount that can be assessed against all non-exempt District parcels for the current fiscal year based upon the expected assessable front footage within the District.

FUND BALANCE INFORMATION:

OPERATING RESERVE
Beginning Operating Reserve Balance 7-1-2022 (est.) - The anticipated beginning balance of cash and receivables net of any unpaid prior year obligations for each Zone. These beginning balances shall be used to fund each Zone’s expenditures from July 1, 2022 to December 31, 2022, as the Operating Reserve is required to compensate for the approximate six-month delay between the start of the District’s fiscal year and the receipt of the collections from the County. All FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 16 Rehabilitation Reserve balances, if any, are excluded from the Operating Reserve balances and shall be shown separately in the Report.

Replenish from FY 22/23 Levy – This amount is added to the FY 2022/23 levy in order to replenish the Operating Reserve. Due to the six-month delay from the District’s receipt of assessment collections, the Operating Reserve balance shall be sufficiently funded to provide for expenditures from the period of July 1, 2022 (the beginning of the Fiscal Year) through December 31, 2022. If zero, this line item may not be shown in the budget.

Use for FY 22/23 Expenses – The amount of the Operating Reserve to be used to fund FY 2022/23 expenses. Portions of the Operating Reserve may be slated for current year expenditures in order to reduce the Ending Operating Reserve Balance to an amount no greater than the expected District costs for the period of July 1, 2022 (the beginning of the Fiscal Year) through December 31, 2022. If zero, this line item may not be shown in the budget.

Transfer from/(to) the Rehab Reserve — The amount of Operating Reserve monies to be transferred to or from the Rehabilitation Reserve. Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the same zone’s Operating Reserve, at the discretion of the Parks and Recreation Department or equivalent, in order to provide for the maintenance and operation of the improvements. If zero, this line item may not be shown in the budget.

Ending Operating Reserve Balance 6-30-2023 (est.) - This amount represents the anticipated Operating Reserve balance/(deficit) for each Zone as of June 30, 2023. The size of each Zone’s Operating Reserve is limited by Streets and Highways Code 22569 which states that an Operating Reserve shall not exceed the estimated costs of maintenance, service and incidental expenses from the first day of the fiscal year (July 1) to the date that the Agency expects to receive the first apportionment of collections from the County, which is estimated to be December 31. Therefore, each Zone may retain an Operating Reserve amounting to the District’s first six-months of expenses in order to meet ongoing obligations until the first collections are received from the County. All Rehabilitation Reserve balances, if any, are excluded from the Operating Reserve balances and shall be shown separately in the Report.

REHABILITATION RESERVE
Beginning Rehab Reserve Balance 7-1-2022 (est.) — The projected balance of funds in the Rehabilitation Reserve as of July 1, 2022. Streets and Highways Code 22660 allows the District to generate and accumulate funds over several years to fund District improvements that cannot be conveniently raised from a single year’s assessment.

FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 17 Collect from FY 22/23 Levy — This amount is added to the levy to accumulate funding of future year rehabilitation projects, replacements, restorations or upgrades of District improvements. If zero, this line item may not be shown in the budget.

Use for FY 22/23 Rehab Projects – The amount of Rehabilitation Reserve monies expected to be transferred out of the Rehabilitation Reserve to fund the costs of installation, replacement or planned upgrades of District improvements for the current year. If zero, this line item may not be shown in the budget.

Transfer from/(to) the Operating Reserve — The amount of Rehabilitation Reserve monies to be transferred to or from the Operating Reserve. Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the same zone’s Operating Reserve, at the discretion of the Parks and Recreation Department, in order to provide for the maintenance and operation of the improvements. If zero, this line item may not be shown in the budget.

Ending Rehab Reserve Balance 6-30-2023 (est.) - The projected balance of funds in the Rehabilitation Reserve as of June 30, 2023. These funds shall be used to provide for future year rehabilitation projects, replacements, restorations or upgrades of District improvements which cannot be conveniently raised from a single year’s assessment.

E. REHABILITATION RESERVE – CAPITAL IMPROVEMENT PLAN
Streets and Highways Code 22660 allows the District to generate and accumulate funds over several years to fund District improvements that cannot be conveniently raised from a single year’s assessment.

The Report provides a five-year Capital Improvement Plan (“CIP”) which shows projected expenditures related to the rehabilitation, restoration and/or replacement of District improvements, and other allowable costs. The Current Fiscal Year CIP is shown in the preceding Budget Section A. The projected CIP costs for the remaining four years are shown in the table below.

FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 18 From time to time, funds held in a Rehabilitation Reserve may be needed to respond to changing needs due to the condition of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the District’s Operating Reserve, at the discretion of the Parks and Recreation Department or equivalent, in order to provide for the maintenance and/or operation of the improvements.

FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 19 APPENDIX A – DISTRICT BOUNDARY MAP
The boundary map for the District has previously been submitted to the Clerk of the City in the format required under the Act and is, by reference, hereby made part of this Report. These District Boundary Maps are available for inspection at the office of the City Clerk during normal business hours.

For general reference purposes, a summary of the District’s Boundaries is presented herein.

FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 20 FY 2022/23 Riverside Avenue Landscaping and Lighting District Page 21 APPENDIX B — FY 2022/23 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Placer County Assessor's map for the year in which this Report is prepared.

A listing of parcels to be assessed within this District, along with the proposed assessment amounts, shall be submitted to the City Clerk, under a separate cover, and by reference is made part of this Report.

Non-assessable lots or parcels may include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-ways including public greenbelts and parkways; utility rights-of-ways; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

At the conclusion of the public hearing for the District and the proposed assessments, approval of the Report (as submitted or as modified) confirms the method of apportionment and the assessment rate to be levied against each eligible parcel and thereby constitutes the approved levy and collection of assessments for FY 2022/23. The listing of parcels and the amount of assessment to be levied shall be submitted to the County Auditor/Controller and included on the FY 2022/23 property tax roll for each parcel.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the Current Fiscal Year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY CHARGE MAXIMUM ASMT
FRONT

FOOTAGE LEGAL DESCRIPTION
014-011-004-000 Assessable $ 768.30 $ 928.76 100.0 L 7 8 THEILE SUB 014-011-008-000 Assessable 1,267.68 1,532.46 165.0 LOTS 2 3 4 FR 1 THEILE SUB 014-011-009-000 Assessable 768.30 928.76 100.0 LOTS 5 6 THEILE SUBD 014-013-003-000 Assessable 384.14 464.38 50.0 FR LOT 1 THEILE SUB 014-013-004-000 Assessable 384.14 464.38 50.0 FR LOT 2 THEILE SUB 014-013-005-000 Assessable 384.14 464.38 50.0 LOT 3 THEILE SUB 014-013-006-000 Assessable 384.14 464.38 50.0 LOT 4 THEILE SUB 014-013-007-000 Assessable 384.14 464.38 50.0 L 5 THEILE SUB 014-013-008-000 Assessable 384.14 464.38 50.0 L 6 THEILE SUBD 014-013-009-000 Assessable 384.14 464.38 50.0 L 7 THEILE SUBD 014-013-010-000 Assessable 384.14 464.38 50.0 FR L 8 THEILE SUBD 014-024-003-000 Assessable 384.14 464.38 50.0 L 1 THEILE SUB 014-024-004-000 Assessable 384.14 464.38 50.0 LOT 2 THEILE SUB 014-024-005-000 Assessable 384.14 464.38 50.0 LOT 3 THEILE SUBD 014-024-006-000 Assessable 384.14 464.38 50.0 LOT 4 THEILE SUB 014-024-007-000 Assessable 384.14 464.38 50.0 LOT 5 THEILE SUB 014-024-008-000 Assessable 384.14 464.38 50.0 LOT 6 THEILE SUB 014-024-009-000 Assessable 384.14 464.38 50.0 LOT 7 THEILE SUB 014-024-010-000 Assessable 384.14 464.38 50.0 LOT 8 THEILE SUB 014-033-005-000 Assessable 437.92 529.39 57.0 FR LOT 2 THEILE 2 SUB 014-033-007-000 Assessable 875.86 1,058.79 114.0 POR LOT 4 THEILE #2 SUB C-34 014-033-008-000 Assessable 875.86 1,058.79 114.0 FR LOT 5 THEILE 2 SUB 014-033-009-000 Assessable 768.30 928.76 100.0 FR LOT 6 THEILE 2 SUB 014-033-014-000 Assessable 875.86 1,058.79 114.0 FR L 3 THEILE #2 SUBD 014-033-025-000 Assessable 437.92 529.39 57.0 PAR A PMOR 22 132 014-033-028-000 Assessable 384.14 464.38 50.0 FR L 1 THEILE 2 SUBD 014-033-029-000 Assessable 384.14 464.38 50.0 FR L 1 THEILE 2 SUBD 014-053-003-000 Assessable 768.30 928.76 100.0 LOTS 1 2 THEILE 3 SUB 014-053-004-000 Assessable 384.14 464.38 50.0 LOT 3 THEILE 3 SUB 014-053-005-000 Assessable 384.14 464.38 50.0 LOT 4 THEILE 3 SUB 014-053-006-000 Assessable 384.14 464.38 50.0 LOT 5 THEILE 3 SUB 014-053-007-000 Assessable 384.14 464.38 50.0 L 6 THEILE 3 SUB 014-053-008-000 Assessable 384.14 464.38 50.0 L 7 THEILE #3 014-053-023-000 Assessable 1,110.64 1,342.62 144.56 L 8 THEILES SUBD 014-084-034-000 Assessable 872.94 1,055.26 113.62 FR SEC 11 10 6 014-091-014-000 Assessable 261.22 315.78 34.0 FR LOT 12 CHERRY GLEN TR 014-091-015-000 Assessable 253.52 306.49 33.0 FR LOTS 11 12 CHERRY GLEN 014-091-016-000 Assessable 253.52 306.49 33.0 FR LOT 11 CHERRY GLEN TR 014-091-017-000 Assessable 384.14 464.38 50.0 L 10 CHERRY GLEN TR 014-091-018-000 Assessable 384.14 464.38 50.0 LOT 9 CHERRY GLEN TR 014-091-019-000 Assessable 768.30 928.76 100.0 LOTS 7 8 CHERRY GLEN TR 014-091-020-000 Assessable 384.14 464.38 50.0 LOT 6 CHERRY GLEN TR 014-091-021-000 Assessable 384.14 464.38 50.0 LOT 5 CHERRY GLEN TR 014-091-022-000 Assessable 384.14 464.38 50.0 LOT 4 CHERRY GLEN TR 014-091-023-000 Assessable 384.14 464.38 50.0 FR LOTS 1 2 3 CHERRY GLEN TR 014-091-024-000 Assessable 768.30 928.76 100.0 FR LOTS 1 2 CHERRY GLEN TR 014-141-012-000 Assessable 384.14 464.38 50.0 LOT 12 CHERRY GL TR 014-141-013-000 Assessable 384.14 464.38 50.0 LOT 11 CHERRY GL TR 014-141-014-000 Assessable 384.14 464.38 50.0 LOT 10 CHERRY GL TR 014-141-015-000 Assessable 384.14 464.38 50.0 LOT 9 CHERRY GL TR 014-141-016-000 Assessable 384.14 464.38 50.0 LOT 8 CHERRY GL TR 014-141-017-000 Assessable 384.14 464.38 50.0 LOT 7 CHERRY GL TR 014-141-019-000 Assessable 255.84 309.28 33.3 FR LOT 5 CHERRY GL TR 014-141-020-000 Assessable 255.84 309.28 33.3 FR LOTS 4 5 CHERRY GL TR 014-141-021-000 Assessable 255.84 309.28 33.3 FR LOT 4 CHERRY GL TR 014-141-022-000 Assessable 384.14 464.38 50.0 LOT 3 CHERRY GL TR 014-141-023-000 Assessable 768.30 928.76 100.0 LOTS 1 2 CHERRY GL TR City of Roseville
Riverside Avenue Landscaping and Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 2

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY CHARGE MAXIMUM ASMT
FRONT

FOOTAGE LEGAL DESCRIPTION
City of Roseville
Riverside Avenue Landscaping and Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
014-141-026-000 Assessable 192.06 232.19 25.0 FR LOT 6 BLK B CHERRY GLEN 014-141-027-000 Assessable 192.06 232.19 25.0 FR LOT 6 BLK B CHERRY GLEN 014-191-016-000 Assessable 384.14 464.38 50.0 LOT 11 CHERRY GL TR 014-191-017-000 Assessable 384.14 464.38 50.0 LOT 10 CHERRY GL TR 014-191-018-000 Assessable 384.14 464.38 50.0 LOT 9 CHERRY GL TR 014-191-019-000 Assessable 384.14 464.38 50.0 LOT 8 CHERRY GL TR 014-191-020-000 Assessable 384.14 464.38 50.0 LOT 7 CHERRY GL TR 014-191-021-000 Assessable 768.30 928.76 100.0 LOTS 5 6 CHERRY GL TR 014-191-022-000 Assessable 768.30 928.76 100.0 LOTS 3 4 CHERRY GL TR 014-191-023-000 Assessable 768.30 928.76 100.0 FR LOTS 1 2 CHERRY GL TR 014-191-025-000 Assessable 384.14 464.38 50.0 LOT 12 CHERRY GL TR 014-251-011-000 Assessable 768.30 928.76 100.0 L 6 7 CHERRY GL TR 014-251-012-000 Assessable 768.30 928.76 100.0 L 4 5 CHERRY GL TR 014-251-013-000 Assessable 384.14 464.38 50.0 LOT 3 CHERRY GL TR 014-251-014-000 Assessable 384.14 464.38 50.0 LOT 2 CHERRY GL TR 014-251-015-000 Assessable 384.14 464.38 50.0 FR LOT 1 CHERRY GLEN TR 014-251-021-000 Assessable 768.30 928.76 100.0 LOTS 8 9 CHERRY GL TR 014-251-027-000 Assessable 1,152.44 1,393.14 150.0 1.2 AC SEC 11 10 6 472-180-009-000 Assessable 1,157.66 1,399.46 150.68 PARCEL A PARCEL MOR 1 11 Summary Fields Value
ACTIVE PARCELS 76
LEVIED PARCELS 76
CHARGE $38,258.88
MAXIMUM ASMT $46,250.09
FRONT FOOTAGE 4,979.76
Willdan Financial Services Page 2 of 2
1 RESOLUTION NO. 22-178

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE, CALIFORNIA, AMENDING AND/OR APPROVING THE ENGINEER’S ANNUAL

LEVY REPORT FOR THE RIVERSIDE AVENUE LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2022/2023
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council has, by previous Resolutions, ordered the preparation of the Engineer’s Annual Levy Report (hereafter referred to as the “Report”) for said district known and designated as: Riverside Avenue Landscaping and Lighting District (hereinafter referred to as the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 Division 15, of the Streets and Highways Code of the State of California, beginning with Section 22500 (hereinafter referred to as the “Act”), and,
WHEREAS, there has now been presented to this City Council the Report as required by Chapter 3, Section 22623 of the Act, and as previously directed by Resolution; and WHEREAS, this City Council has carefully examined and reviewed the Report as presented (or amended), and is satisfied with each and all of the items and documents as set forth therein, and is satisfied that the levy has been spread in accordance with the benefits received from the improvements, operation, maintenance and services to be performed, as set forth in said Report; and WHEREAS, pursuant to Proposition 218, balloting of property owners is required for annual rate increases. The District’s property owner ballots included an assessment rate to be approved within the District, as well as the approval of an assessment range formula for the District which provides for annual rate increases; and
WHEREAS, the maximum assessment rate for Fiscal Year 2022/2023 shown in the Report is not proposed to be increased above the duly approved rate after applying the annual increases allowed by the assessment range formula; and,
WHEREAS, mailed notices and Assessment Ballots are not required if assessments are not increased above the approved maximum assessment rates after applying the approved annual rate increases.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE

CITY COUNCIL OF THE CITY OF ROSEVILLE, CALIFORNIA, FOR RIVERSIDE AVENUE LANDSCAPING AND LIGHTING DISTRICT, AS FOLLOWS:

Section 1 That the above recitals are all true and correct.

Section 2 That the Report as presented, is hereby approved (as amended), and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection. 2 Section 3 That the City Clerk shall certify to the passage and adoption of this Resolution and the minutes of this meeting shall so reflect the presentation of and final approval of the Report. 3 RESOLUTION NO. 22-178
PASSED, APPROVED, AND ADOPTED THIS day of , 2022.
,
Mayor
City of Roseville
,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville
1 RESOLUTION NO. 22-179

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE,

CALIFORNIA, ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS

WITHIN THE RIVERSIDE AVENUE LANDSCAPING AND LIGHTING DISTRICT, FOR FISCAL YEAR 2022/2023
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, the City Council of City of Roseville, California, has, by previous Resolutions, initiated proceedings, and declared its intention to levy assessments, and approved the Engineer’s Annual Levy Report (hereinafter referred to as the “Engineer’s Report”) that describes the assessments against parcels of land within the Riverside Avenue Landscaping and Lighting District (hereinafter referred to as the “District”) for the Fiscal Year commencing July 1, 2022, and ending June 30, 2023, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the “Act”) to pay for the maintenance and services of all improvements and facilities related thereto; and
WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, an Engineer’s Report in connection with the levy and collection of assessments upon eligible parcels of land within the District, and the City Council did by previous Resolution approve such Engineer’s Report; and WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the Fiscal Year commencing July 1, 2022, and ending June 30, 2023, to pay for the maintenance and services of all improvements and facilities related thereto; and WHEREAS, the County of Placer requires the payment of the County’s collection fee for placing the direct charge assessments onto the County Assessment Roll and collection thereof; and WHEREAS, the City Council and its legal counsel have reviewed Proposition 218 and found that these assessments comply with applicable provisions of Articles XIIIC and XIIID of the California State Constitution

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE

CITY COUNCIL OF THE CITY OF ROSEVILLE, CALIFORNIA, FOR THE RIVERSIDE AVENUE LANDSCAPING AND LIGHTING DISTRICT, AS FOLLOWS:

Section 1 That the above recitals are all true and correct.

Section 2 Following notice duly given, the City Council has held a full and fair Public Hearing regarding the District, the proposed landscaping and lighting improvements, the levy and collection of assessments, the Engineer’s Report prepared in connection therewith, and considered all testimony, written statements and communications made or filed by interested persons regarding thesematters. 2 Section 3 Based upon its review (and amendments, as applicable) of the Engineer’s Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, the City Council hereby finds and determines that:
i) the land within the District will be benefited by the operation, maintenance and servicing of the improvements located within the boundaries of the District; and, ii) the District includes all of the lands receiving such special benefit; and, iii) the net amount to be assessed upon the lands within the District in accordance with the assessment for the Fiscal Year commencing July 1, 2022 and ending June 30, 2023 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion to the estimated special benefits to be received by each parcel from the improvements and services.

Section 4 The estimated costs of improvements, the assessment diagram, the assessments and all other matters as set forth in the Engineer’s Report as presented to the City Council and on file in the Office of the City Clerk are hereby approved, adopted and confirmed.

Section 5 The maintenance, operation and servicing of the improvements shall be performed pursuant to the Act. The City Council hereby orders the District improvements to be made, which include: the maintenance, operation of and the furnishing of services, materials or improvements for landscape, lighting, streetscape and hardscape areas, including monuments, landmark and gateway features, bulb-outs, walls, fencing, signage, special lighting, paving, transit facilities, ground cover, shrubs, plants, trees, irrigation and drainage systems, other public improvements within the street right of way areas and all appurtenant facilities related thereto as further described in the Engineer’s Report.

The Engineer’s Report also describes any new improvements or substantial changes in existing improvements.

Section 6 The County Auditor of the County of Placer shall enter on the County Assessment Roll opposite each eligible parcel of land the amount of levy so apportioned by the formula and method outlined in the Engineer’s Report, and such levies shall be collected at the same time and in the same manner as the County taxes are collected, pursuant to Chapter 4, Article 2, Section 22646 of the Act.

After collection by the County, the net amount of the levy shall be paid to the City Treasurer.

Section 7 The City agrees to cause the District to pay the applicable Placer County’s annual collection fee at the rate of 1% of the assessment amount placed upon the County Assessment Roll or at the rate in effect for the applicable Fiscal Year if updated.

Section 8 The City Treasurer shall deposit all money representing assessments collected by the County for the District to the credit of a fund for the District and such money shall be expended only for the maintenance, operation and servicing of the landscaping, lighting and appurtenant facilities, together with other expenses as described in the Engineer’s Report.

Section 9 The adoption of this Resolution constitutes the District levy for the Fiscal Year commencing July 1, 2022 and ending June 30, 2023.
3 Section 10 The City Clerk’s designee, Willdan Financial Services, is hereby authorized and directed to file the levy with the County Auditor subsequent to the adoption of this Resolution, pursuant to Chapter 4, Article 1, Section 22641 of the Act. The City Clerk is directed to deliver a certified copy of this adopted Resolution to Willdan Financial Services within two weeks of adoption, or shortly thereafter, via either e-mail to [email protected] or U.S. Mail to: Willdan Financial Services, 27368 Via Industria, Suite 200, Temecula, CA 92590 Attn: Mickey Ashley. 4 RESOLUTION NO. 22-179
PASSED, APPROVED, AND ADOPTED THIS day of , 2022.
,
Mayor
City of Roseville
,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville
1 NOTICE OF PUBLIC HEARING
RESOLUTION NO. 22-134

LEGAL NOTICE

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE,

CALIFORNIA, DECLARING ITS INTENTION TO LEVY ANNUAL ASSESSMENTS

FOR THE VERNON STREET LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2022/2023
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council has, by previous Resolutions, formed the Vernon Street Landscaping and Lighting District (hereafter referred to as the “District”), and initiated proceedings for Fiscal Year 2022/2023, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”) that provides for the levy and collection of assessments by the County of Placer for the City of Roseville to pay the maintenance and services of all improvements and facilities related thereto; and,
WHEREAS, the City Council has retained Willdan Financial Services for the purpose of assisting with the Annual Levy of the District, and to prepare and file a report with the City Clerk in accordance with the Act; and,

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY

THE CITY COUNCIL FOR THE VERNON STREET LANDSCAPING AND LIGHTING DISTRICT, PURSUANT TO CHAPTER 3, SECTION 22624 OF THE ACT, AS FOLLOWS:

Section 1 Intention: The City Council hereby declares that it is its intention to seek the Annual Levy of the District pursuant to the Act, over and including the land within the District boundary, and to levy and collect assessments on all such land to pay the annual costs of the improvements.

Section 2 Proposed improvements and any substantial changes in existing improvements: The improvements within the District include: maintenance, servicing, administration and operation of landscape, lighting and streetscape improvements, other public improvements within the street right of way areas and all appurtenant facilities related thereto within the District. The Engineer’s Report describes all new improvements or substantial changes in existing improvements.

Section 3 Boundaries and Designation: The boundaries of the District are described as the boundaries previously defined in the formation documents of the original District. The District is known and designated as:
“Vernon Street Landscaping and Lighting District”
2 Section 4 Proposed Assessment Amounts: The proposed assessments are outlined in the Report.

District Assessments are calculated in accordance with the method of apportionment established for the District and do not exceed the assessment rates and annual inflationary adjustment previously authorized by City Council and approved by the property owners in accordance with the provisions of the California State Constitution, Article XIIID.

Section 5 Public Hearing(s): The City Council hereby declares its intention to conduct a Public Hearing annually concerning the levy of assessments for the District in accordance with Chapter 3, Section 22626 of the Act.

Section 6 Notice: The City Clerk shall give notice of the time and place of the Public Hearing by causing the publishing of this Resolution once in a local newspaper not less than ten (10) days before the date of the hearing and by posting a copy of this Resolution on the official bulletin board customarily used by the City Council for the posting of notices.

Section 7 Time and Place of Public Hearing: Notice is hereby given that a Public Hearing on these matters will be held by the City Council on Wednesday, May 18, 2022 at 6:00 p.m., or as soon thereafter as feasible in the regular meeting chambers located at 311 Vernon Street, Roseville, California.

PASSED, APPROVED, AND ADOPTED THIS 20th day of April 2022. 27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
City of Roseville

Vernon Street
Landscaping and Lighting District
FY 2022/23 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: April 20, 2022
Public Hearing: May 18, 2022

TABLE OF CONTENTS
I. OVERVIEW ....................................................................................................1 A. INTRODUCTION.................................................................................................1 B. COMPLIANCE WITH THE CURRENT LEGISLATION.................................1 C. DESCRIPTION OF DISTRICT BOUNDARIES...............................................2 D. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT .................................2 E. DESCRIPTION OF THE IMPROVEMENTS AND MAINTENANCE...........4 II. METHOD OF APPORTIONMENT ..................................................................5 A. GENERAL ............................................................................................................5 B. BENEFIT ANALYSIS..........................................................................................5 C. DESCRIPTION OF THE METHOD OF APPORTIONMENT .......................8 D. ANNUAL INFLATIONARY ADJUSTMENT.....................................................9 E. APPEALS AND INTERPRETATION..............................................................10 F. DETERMINATION OF FRONT FOOTAGE ..................................................10 III. DISTRICT BUDGET......................................................................................11 A. FY 2022/23 BUDGET ......................................................................................11 B. FY 2022/23 ASSESSMENT RATES .............................................................12 C. FY 2022/23 FUND BALANCE INFORMATION ...........................................12 D. DESCRIPTION OF BUDGET ITEMS ............................................................12 E. REHABILITATION RESERVE – CAPITAL IMPROVEMENT PLAN.........17 APPENDIX A – DISTRICT BOUNDARY MAP ........................................................18 APPENDIX B — FY 2022/23 ASSESSMENT ROLL ..............................................20 FY 2022/23 Vernon Street Landscaping and Lighting District Page 1 I. OVERVIEW
A. INTRODUCTION
The City of Roseville (“City”) annually levies and collects special assessments in order to maintain the improvements within the Vernon Street Landscaping and Lighting District (“District”). The District was formed in January of 2001 and is levied annual assessments pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”).

The Engineer’s Report (“Report”) describes the District, any new annexations, changes to the District, and the proposed assessments for the period of July 1, 2022 through June 30, 2023. The special benefit assessments are based on historical and estimated costs to maintain the District improvements. These assessments, which provide a direct and special benefit to properties within the District, will provide funding for the operation and maintenance of District improvements.

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the Placer County Assessor’s Office. The Placer County Auditor/Controller uses Assessor’s Parcel Numbers and specific Tax Code Accounts, to identify on the County’s tax roll, properties assessed for special district benefit assessments.

Following approval of the Report, the City Council will by resolution, order the improvements to be made and confirm the levy and collection of assessments herein pursuant to the Act. The assessment rates and method of apportionment described in this Report as approved or modified by the City Council defines the assessments to be applied to each parcel within the District for Fiscal Year (“FY”) 2022/23. The assessments as approved will be submitted to the Placer County Auditor/Controller to be included on the property tax roll for each parcel.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the Current Fiscal Year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved by the City Council.

B. COMPLIANCE WITH THE CURRENT LEGISLATION
All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and are in compliance with the provisions of the California Constitution Article XIIID (Proposition 218).

The District has been formed pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code. Pursuant FY 2022/23 Vernon Street Landscaping and Lighting District Page 2 to the Act, an annual Public Hearing is conducted by the City Council to accept property owner and public comments, to review the Engineer’s Annual Levy Report prior to approving the annual assessments to be levied on the County tax rolls.

The assessments described in this Report have been prepared in accordance with the Act.

Prior to FY 2001/02, the City initiated (Resolution 00-523) and conducted property owner protest ballot proceedings (Resolution 01-22) in accordance with Article XIIID of the California Constitution (“Article XIIID”) for the parcels within the District.

An annual rate escalator was also included in the ballot that allows for an annual inflationary increase equal to the percentage change in the Consumer Price Index of the San Francisco-Oakland-Hayward Area (the “CPI”) of each succeeding year (the “Escalation Percentage”). At the conclusion of the Public Hearing held on January 17, 2001, all property owner ballots returned were tabulated to determine if majority protest existed. The result of the protest proceeding was an approval of the assessment rate and the annual inflationary increase for maintaining the improvements within the District.

Pursuant to the Act, an annual Public Hearing is conducted by the City Council to accept property owner and public comments, to review the Engineer’s Annual Levy Report prior to approving the annual assessments to be levied on the County tax rolls.

C. DESCRIPTION OF DISTRICT BOUNDARIES
The District is located in downtown Roseville and includes all parcels that front along Vernon Street between Folsom Road and the Riverside/Douglas Boulevard.

See Appendix A for District boundary map.

D. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to a proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental structures and facilities.
• The installation or construction of public lighting facilities. • The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. • The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section.

FY 2022/23 Vernon Street Landscaping and Lighting District Page 3 Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of notices;
• Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
• Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "Maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement. • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
• The removal of trimmings, rubbish, debris, and other solid waste. • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Furthermore, the 1972 Act specifies that where the cost of improvements (other than maintenance and operations) is greater than can be conveniently raised from a single annual assessment, an assessment to be levied and collected in annual installments. In that event, the governing body may choose to do any of the following:
• Provide for the accumulation of the moneys in an improvement fund until there are sufficient moneys to pay all or part of the cost of the improvements. • Provide for a temporary advance to the improvement fund from any available and unencumbered funds of the local agency to pay all or part of the cost of the improvements and collect those advanced moneys from the annual installments collected through the assessments.
• Borrow an amount necessary to finance the estimated cost of the proposed improvements. The amount borrowed, including amounts for bonds issued to finance the estimated cost of the proposed improvements.

FY 2022/23 Vernon Street Landscaping and Lighting District Page 4 E. DESCRIPTION OF THE IMPROVEMENTS AND MAINTENANCE
The District ensures the continued maintenance, servicing, administration and operation of various landscape, lighting and streetscape improvements and associated appurtenances that are required to keep the improvements in a healthy, vigorous, and satisfactory condition. The assessable parcels receive benefit from the above improvements within the District.

Specific improvements include installation, maintenance and servicing of public facilities, including, but not limited to street trees, sidewalks, curbs, gutters, parking stripes, turf, brick pavers, planters, gateways, benches, bike racks, signage, trash receptacles, and lighting throughout the boundaries of the District (the “Improvements’).

As applied herein, “installation” means the construction of public Improvements, including, but not limited to, land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks and drainage, lights, equipment, turf, brick pavers, planters, gateways, benches, bike racks and signage.
“Maintenance” means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of any Improvement, including repair, removal or replacement of all or any part of any Improvement; providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury; the removal of trimmings, rubbish, debris, and other solid waste, and the cleaning, sandblasting, and painting of Improvements to remove or cover graffiti. “Servicing” means the furnishing of electric current, or energy, gas or other illuminating agent for any public lighting facilities or for the lighting or operation of any other Improvements; or water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other Improvements.

Plans and specification for the Improvements to be maintained are on file in the office of the Economic and Community Services Director at 311 Vernon Street, Roseville, CA 95678.

All assessable parcels identified as being within the District share in both the cost and the benefits of the improvements. The costs associated with the Improvements are equitably spread among all benefiting parcels within the District.

Only parcels that receive direct benefit from the Improvements are assessed, and each parcel is assessed in proportion to the estimated benefit received. The funds collected are dispersed and used for only the services and operation provided to the District.

FY 2022/23 Vernon Street Landscaping and Lighting District Page 5 II. METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any 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 formula used for calculating assessments in the District therefore reflects the composition of the parcels, and the Improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel.

B. BENEFIT ANALYSIS
In conjunction with the provisions of the 1972 Act, the California Constitution Article XIIID addresses several key criteria for the levy of assessments, notably:

Article XIIID Section 2d defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service”;
Article XIIID Section 2i defines Special Benefit as follows:
“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large.

General enhancement of property value does not constitute “special benefit.” Article XIIID Section 4a defines proportional special benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be FY 2022/23 Vernon Street Landscaping and Lighting District Page 6 imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”
This District was formed to establish and provide for the improvements that enhance the presentation of the surrounding properties and developments. These improvements will directly benefit the parcels to be assessed within the District.

The assessments and method of apportionment is based on the premise that the assessments will be used to construct and install landscape and lighting improvements within the District as well as provide for the annual maintenance of those improvements, and the assessment revenues generated by District will be used solely for such purposes.

The costs of the proposed improvements have been identified and allocated to properties within the District based on special benefit. The improvements to be provided by this District and for which properties will be assessed have been identified as an essential component and local amenity that provides a direct reflection and extension of the properties within the District which the property owners and residents have expressed a high level of support.

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

To identify and determine the proportional special benefit to each parcel within the District, it is necessary to consider the entire scope of the improvements provided as well as the properties that benefit from those improvements. The improvements and the associated costs described in this Report, have been carefully reviewed and have been identified and allocated based on a benefit rationale and calculations that proportionally allocate the net cost of only those improvements determined to be of special benefit to properties within the District. The various public improvements and the associated costs have been identified as either “general benefit” (not assessed) or “special benefit”. The City initiated and conducted property owner protest ballot proceedings in accordance with Article XIIID. Each of the proposed Improvements, the associated costs and assessments were identified and allocated based on special benefit pursuant to the provisions of Article XIIID and 1972 Act. Additionally, the Improvements and the annual costs of ensuring the maintenance and operation of the Improvements are of direct and special benefit to the properties.

The City annually levies and collects special benefit assessments in order to maintain and service the District Improvements. The District provides for specific Improvements and services that include the maintenance and operation of landscaping and lighting Improvements and associated appurtenances located within the District’s public rights-of-way and dedicated easements. The annual assessment is based on the historical and estimated cost to maintain the Improvements that provide a benefit to properties within these Districts. The FY 2022/23 Vernon Street Landscaping and Lighting District Page 7 Improvements within the District and the costs of those Improvements are identified and budgeted separately, including all expenditures, deficits, surpluses, revenues, and reserves.

All Improvements within the District and the properties associated with those Improvements were reviewed for benefit prior to the formation of the District.

Because the Improvements affront the benefited parcels, it has been determined that there is no measurable general benefit to properties outside the District or to the public at large. In making this determination it should be noted that similar improvements within California are typically maintained by individual property owners, through some type of association or a special district as allowed by State Law since the on-going maintenance of these improvements are a special benefit to the properties associated with those improvements.

The method of apportionment (method of assessment) for the District is based on the premise that each of the assessed parcels within the District receives special benefit from the Improvements maintained and financed by District assessments.

The presence of these Improvements and the close proximity of the Improvements to the properties within the District enhance the desirability and security of properties within the District.

The landscape Improvements provided by the District may include landscaped parkways, perimeters, entryways, local medians, slopes, internal amenities and appurtenant facilities. Street lighting Improvements may include all energy costs and necessary maintenance to the facilities related thereto. The annual assessments outlined in this Report are proposed to cover the estimated costs to provide all necessary service, operation, administration, and maintenance required to keep these Improvements in a healthy, vigorous, and satisfactory condition. The special benefits associated with the local landscaping Improvements are specifically:

The special benefits associated with all landscaping Improvements are specifically:
• Enhanced desirability of properties through association with the Improvements. • Improved aesthetic appeal of properties providing a positive representation of the area and properties.
• Enhanced adaptation of the urban environment within the natural environment from adequate landscaping.
• Environmental enhancement through improved dust and debris control, and fire prevention.
• Increased sense of pride in ownership of property within the District resulting from well-maintained Improvements associated with the properties. • Enhanced quality of life through well-maintained landscaped areas.

FY 2022/23 Vernon Street Landscaping and Lighting District Page 8 • Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti.
• Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.

The special benefits of street lighting are the convenience, safety, and security of property, improvements, and goods. Specifically:
• Enhanced deterrence of crime and the aid to police protection. • Increased nighttime safety on streets and roads within the Districts. • Improved ability of pedestrians and motorists to see. • Improved ingress and egress to property.
• Reduced vandalism and other criminal acts and damage to Improvements or property.
• Improved traffic circulation and reduced nighttime accidents and personal property loss.
• Increased promotion of business during nighttime hours in the case of commercial properties.

All of the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District.

C. DESCRIPTION OF THE METHOD OF APPORTIONMENT
Pursuant to the 1972 Act, the costs of the District may be apportioned by any formula or method that fairly distributes the net amount to be assessed, among all assessable parcels within the District in proportion to the estimated special benefits to be received by each such parcel from the Improvements. The special benefit formula used should reflect the composition of the parcels, the Improvements and services provided to fairly proportion the costs based on estimated special benefit to each parcel within the District. All assessable parcels within the District shall receive a direct special benefit from the services and Improvements provided by the District.

Article XIIID of the California Constitution specifies that only special benefits are assessable and that the City must separate the general benefits from the special benefits conferred on any parcel. Since the District is a downtown business area and the Improvements that affront each District parcel primarily attract and retain an increased customer base, these benefits enhance the District parcels and there is no measurable benefit to the public at large. Therefore, 100% of the Improvements are considered special benefit to the District parcels. The cost of FY 2022/23 Vernon Street Landscaping and Lighting District Page 9 maintaining the Improvements is therefore identified as special benefit and has been allocated to the special assessments.

It was determined that a uniform assessment rate per foot of frontage upon Vernon Street would fairly distribute the net amount to be assessed due to the following reasons:

1. The assessments are based upon a specific property owner’s special benefit received from the Improvements.

2. The special benefits should be directly related to the extent at which a property fronts the improvements, relative to other properties in the District.

The base assessment rate for the District was $4.59 per linear foot in FY 2001/02 and was determined using the formula below.

Balance to Levy
Assessment Rate Per Foot =
Total Feet of Frontage
The annual assessment amount for each parcel was then determined using the formula below:

Parcel Front Footage x Rate per Linear Foot = Parcel Assessment Amount D. ANNUAL INFLATIONARY ADJUSTMENT
Commencing with FY 2002/03, the maximum assessment rate is to increase annually by the percentage change in the Consumer Price Index of the San Francisco-Oakland-Hayward (“CPI”) as of January of each succeeding year (the “Escalation Percentage”). Since the Department of Labor, Bureau of Labor Statistics does not publish a CPI for January; the CPI for preceding month shall be used since this is the CPI available in the month of January. The District’s starting CPI Index of 184.1, December of 2000, is hereby established as the base CPI (the “Base Year CPI Index”).

In applying this year’s CPI increase, the Escalation Percentage will increase the FY 2022/23 maximum assessment rate by 4.24% over that of the prior year.

If the proposed assessment increases over the prior fiscal year by a percentage no greater than the Escalation Percentage as defined above, then the proposed assessment is not considered an increase. This assessment range formula shall be applied to all future assessments within the District. Generally, if the proposed annual assessment rate for the Current Fiscal Year is less than or equal to the calculated maximum assessment rate, then the proposed annual assessment is not considered an increased assessment.

FY 2022/23 Vernon Street Landscaping and Lighting District Page 10 E. APPEALS AND INTERPRETATION
Any property owner, who believes that the assessment levied on the subject property is in error as a result of incorrect information being used to apply the foregoing method of assessment, may file a written appeal with the Finance Director of the City of Roseville or his or her designee. Any such appeal is limited to correction of an assessment during the then Current Fiscal Year. Upon the filing of any such appeal, the Director of Housing and Redevelopment or his or her designee will promptly review the appeal and any information provided by the property owner. If the Director of Housing and Redevelopment or his or her designee finds that the assessment should be modified, the appropriate changes shall be made to the assessment roll. However, if any such changes are approved after the County of Placer’s deadline for adjustments to the tax roll, the Director of Housing and Redevelopment or his or her designee is authorized to approve a refund of the reduction amount to the property owner. Any dispute over the decision of the Director of Housing and Redevelopment or his or her designee, shall be referred to the City Council of the City of Roseville and the decision of the City Council of the City of Roseville shall be final.

F. DETERMINATION OF FRONT FOOTAGE
The front footage of each assessable parcel is subject to revision and/or correction using measurements of front footage found on the then current Placer County Assessor’s Parcel Maps or through direct measurement by City personnel. Any such correction that increases a Parcel Assessment shall not be considered an increased assessment subject to the procedural provisions of Article XIIID.

FY 2022/23 Vernon Street Landscaping and Lighting District Page 11 III. DISTRICT BUDGET
A. FY 2022/23 BUDGET
Fund balance information is reported in Section C on the following page.

FY 2022/23 Vernon Street Landscaping and Lighting District Page 12 B. FY 2022/23 ASSESSMENT RATES
C. FY 2022/23 FUND BALANCE INFORMATION
D. DESCRIPTION OF BUDGET ITEMS
Description of the terms used in the preceding Budget, Assessment Rates and Fund Balance tables are listed below:

BUDGET

DIRECT COSTS
Contract Maintenance - Landscaping - Includes all regularly scheduled contract labor, materials, supplies and equipment required to properly maintain and ensure the satisfactory condition or maintenance of all landscaping corridors, street medians, entryways, irrigation and related drainage systems as well as maintenance of appurtenant facilities (the “improvements”).

FY 2022/23 Vernon Street Landscaping and Lighting District Page 13 Repair & Maintenance – Landscaping - This line item includes repairs that are generally unforeseen and not normally included in the annual maintenance contract costs. This may include repair of damaged amenities due to vandalism, storms, etc. If zero, this line item may not be shown in the budget.

Repair & Maintenance – Lighting - This line item includes bulb replacement and repairs that are generally unforeseen. This may include repair of damaged amenities due to vandalism, storms, etc.

Repair & Maintenance - Streetscape/Signage - This line item includes repairs that are generally unforeseen and not normally included in the annual maintenance contract costs. This may include repair of damaged amenities due to vandalism, storms, etc.

Repair & Maintenance – Tree Work - This line item includes annual costs for tree maintenance not included in the annual contract maintenance portion of the budget. If zero, this line item may not be shown in the budget.

Utilities - The furnishing of water and electricity required for the operation and maintenance of the improvements.

Rehab Reserve Project Expenditures – Expected costs for installation, replacement or planned upgrades of District improvements for the current year that were previously funded or accumulated in the Rehabilitation Reserve. The Rehabilitation Reserve is used to accumulate funds for costs associated with the future rehabilitation or replacement of District improvements that cannot be conveniently raised from a single year’s assessment. If zero, this line item may not be shown in the budget.

ADMINISTRATION COSTS
City Administration – Estimated costs incurred by the City Finance Department and other Departments in preparing the annual budget for the Engineer’s Report, together with other financial information required to determine the annual assessment. These costs would also include the preparation, posting and publishing of public notices required for City Council action relating to the District, as well as costs to perform legal review of documents.

Contract Administration – Park’s Dept – Estimated Costs of Park and Recreation Department staff to coordinate and oversee the maintenance contracts and overall repair and maintenance of the District. This amount also includes the cost of the Department’s estimates and analysis of certain budget items, estimated costs and useful lives of certain District Improvements.

County Auditor Fees - A fee of 1% of the total levy amount that is charged to the District by the County for placing assessments on property tax bills.

FY 2022/23 Vernon Street Landscaping and Lighting District Page 14 Consulting and Professional Services – Includes the costs and expenses of contracting with various professionals to provide legal, engineering and district administration services directly related to the District, including the calculation of the annual assessment amounts and the preparation of the Engineer’s’ Report.

Public Hearing Publishing Costs –Includes the out of pocket costs to publish public notices required for City Council action relating to the District.

Total Direct and Administration Costs – The total expected costs of the District.

BUDGET ADJUSTMENTS
Replenishment/(Use) of Operating Reserve – A “Replenishment” increases the levy in order to replenish the Operating Reserve. On the other hand, a “Use” of the Operating Reserve decreases the levy by drawing funds from the Operating Reserve for current year expenditures. If zero, this line item may not be shown in the budget. Further information regarding the function of the Operating Reserve is provided under “FUND BALANCE INFORMATION” in the following pages of this Section.

Contribution for /(Use of) Rehab Reserve — A “Contribution” increases the levy in order to generate funding for the Rehabilitation Reserve. This reserve allows for the accumulation of funds for the possible rehabilitation projects or replacements in future years. On the other hand, a “Use of” of the Rehabilitation Reserve provides current year funding of rehabilitation projects or replacements from available funds within the Rehabilitation Reserve. If zero, this line item may not be shown in the budget. Further information regarding the function of the Rehabilitation Reserve is provided under “FUND BALANCE INFORMATION” in the following pages of this Section.

Rounding Adjustment – The necessary rounding adjustment(s) due to limitations of the County property tax system that requires even penny levy amounts to be placed on the secured tax roll.

BALANCE TO LEVY - This is the total amount to be levied and collected through assessments for the current fiscal year for each zone. The Balance to Levy represents the sum of the total District costs together with any applicable adjustments to the budget as described above.

ASSESSMENT RATES:

APPLIED ASSESSMENT RATE
Number of Assessable Parcels - The total number of parcels that are expected to be assessed. Non-assessable lots or parcels include government-owned land, public utility-owned property, land principally encumbered by public rights-of-way FY 2022/23 Vernon Street Landscaping and Lighting District Page 15 or easements, common areas, and/or parcels within the boundaries of the District currently do not benefit from the improvements and are therefore not assessed.

Total Assessable Front Footage - The total linear footage of that portion of each assessable parcel’s boundary that is contiguous with Vernon Street.

Applied Assessment Rate per Front Foot - This amount represents the rate being applied to the front footage of each parcel for the Current Fiscal Year.

Maximum Assessment Rate per Front Foot - This amount represents the maximum rate that can be being applied to the front footage of each parcel for the Current Fiscal Year.

Maximum Potential Assessment – The total amount that is expected to be assessed against all parcels within the District for the Current Fiscal Year.

FUND BALANCE INFORMATION:

OPERATING RESERVE
Beginning Operating Reserve Balance 7-1-2022 (est.) - The anticipated beginning balance of cash and receivables net of any unpaid prior year obligations for each Zone. These beginning balances shall be used to fund each Zone’s expenditures from July 1, 2022 to December 31, 2022, as the Operating Reserve is required to compensate for the approximate six-month delay between the start of the District’s fiscal year and the receipt of the collections from the County. All Rehabilitation Reserve balances, if any, are excluded from the Operating Reserve balances and shall be shown separately in the Report.

Replenish from FY 22/23 Levy – This amount is added to the FY 2022/23 levy in order to replenish the Operating Reserve. Due to the six-month delay from the District’s receipt of assessment collections, the Operating Reserve balance shall be sufficiently funded to provide for expenditures from the period of July 1, 2022 (the beginning of the Fiscal Year) through December 31, 2022. If zero, this line item may not be shown in the budget.

Use for FY 22/23 Expenses – The amount of the Operating Reserve to be used to fund FY 2022/23 expenses. Portions of the Operating Reserve may be slated for current year expenditures in order to reduce the Ending Operating Reserve Balance to an amount no greater than the expected District costs for the period of July 1, 2022 (the beginning of the Fiscal Year) through December 31, 2022. If zero, this line item may not be shown in the budget.

Transfer from/(to) the Rehab Reserve — The amount of Operating Reserve monies to be transferred to or from the Rehabilitation Reserve. Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all FY 2022/23 Vernon Street Landscaping and Lighting District Page 16 funds held in a Rehabilitation Reserve are subject to transfer into the same zone’s Operating Reserve, at the discretion of the Parks and Recreation Department or equivalent, in order to provide for the maintenance and operation of the improvements. If zero, this line item may not be shown in the budget.

Ending Operating Reserve Balance 6-30-2023 (est.) - This amount represents the anticipated Operating Reserve balance/(deficit) for each Zone as of June 30, 2023. The size of each Zone’s Operating Reserve is limited by Streets and Highways Code 22569 which states that an Operating Reserve shall not exceed the estimated costs of maintenance, service and incidental expenses from the first day of the fiscal year (July 1) to the date that the Agency expects to receive the first apportionment of collections from the County, which is estimated to be December 31. Therefore, each Zone may retain an Operating Reserve amounting to the District’s first six-months of expenses in order to meet ongoing obligations until the first collections are received from the County. All Rehabilitation Reserve balances, if any, are excluded from the Operating Reserve balances and shall be shown separately in the Report.

REHABILITATION RESERVE
Beginning Rehab Reserve Balance 7-1-2022 (est.) — The projected balance of funds in the Rehabilitation Reserve as of July 1, 2022. Streets and Highways Code 22660 allows the District to generate and accumulate funds over several years to fund District improvements that cannot be conveniently raised from a single year’s assessment.

Collect from FY 22/23 Levy — This amount is added to the levy to accumulate funding of future year rehabilitation projects, replacements, restorations or upgrades of District improvements. If zero, this line item may not be shown in the budget.

Use for FY 22/23 Rehab Projects – The amount of Rehabilitation Reserve monies expected to be transferred out of the Rehabilitation Reserve to fund the costs of installation, replacement or planned upgrades of District improvements for the current year. If zero, this line item may not be shown in the budget.

Transfer from/(to) the Operating Reserve — The amount of Rehabilitation Reserve monies to be transferred to or from the Operating Reserve. Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the same zone’s Operating Reserve, at the discretion of the Parks and Recreation Department, in order to provide for the maintenance and operation of the improvements. If zero, this line item may not be shown in the budget.

Ending Rehab Reserve Balance 6-30-2023 (est.) - The projected balance of funds in the Rehabilitation Reserve as of June 30, 2023. These funds shall be used FY 2022/23 Vernon Street Landscaping and Lighting District Page 17 to provide for future year rehabilitation projects, replacements, restorations or upgrades of District improvements which cannot be conveniently raised from a single year’s assessment. Should the District have no Rehabilitation Reserve balances or related activity, no Rehabilitation Reserve information shall be presented in the Report.

E. REHABILITATION RESERVE – CAPITAL IMPROVEMENT PLAN
Streets and Highways Code 22660 allows the District to generate and accumulate funds over several years to fund District improvements that cannot be conveniently raised from a single year’s assessment.

The Report provides a five-year Capital Improvement Plan (“CIP”) which shows projected expenditures related to the rehabilitation, restoration and/or replacement of District improvements, and other allowable costs. The Current Fiscal Year CIP is shown in the preceding Budget Section A. The projected CIP costs for the remaining four years are shown in the table below.

From time to time, funds held in a Rehabilitation Reserve may be needed to respond to changing needs due to the condition of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the Districts’ Operating Reserve, at the discretion of the Parks and Recreation Department or equivalent, in order to provide for the maintenance and/or operation of the improvements.

FY 2022/23 Vernon Street Landscaping and Lighting District Page 18 APPENDIX A – DISTRICT BOUNDARY MAP
The boundary map for the District has previously been submitted to the Clerk of the City in the format required under the 1972 Act and is, by reference, hereby made part of this Report. These District Boundary Maps are available for inspection at the office of the City Clerk during normal business hours.

For general reference purposes, a summary of the District’s Boundaries is presented herein.

FY 2022/23 Vernon Street Landscaping and Lighting District Page 19 FY 2022/23 Vernon Street Landscaping and Lighting District Page 20 APPENDIX B — FY 2022/23 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Placer County Assessor's map for the year in which this Report is prepared.

A listing of parcels to be assessed within this District, along with the proposed assessment amounts, shall be submitted to the City Clerk, under a separate cover, and by reference is made part of this Report.

Non-assessable lots or parcels may include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-ways including public greenbelts and parkways; utility rights-of-ways; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

At the conclusion of the public hearing for the District and the proposed assessments, approval of the Report (as submitted or as modified) confirms the method of apportionment and the assessment rate to be levied against each eligible parcel and thereby constitutes the approved levy and collection of assessments for FY 2022/23. The listing of parcels and the amount of assessment to be levied shall be submitted to the County Auditor/Controller and included on the FY 2022/23 property tax roll for each parcel.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the Current Fiscal Year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY CHARGE MAXIMUM ASMT
FRONT

FOOTAGE LEGAL DESCRIPTION
013-070-004-000 Assessable $ 1,855.00 $ 1,855.00 235.61 FR SEC 2 10 6 013-071-001-000 Assessable 393.64 393.64 50.0 LOT 8 BLK 1 013-071-002-000 Assessable 393.64 393.64 50.0 LOT 7 BLK 1 RSVLE 013-071-003-000 Assessable 393.64 393.64 50.0 LOT 6 BLK 1 RSVLE 013-071-004-000 Assessable 787.30 787.30 100.0 L 4 5 BLK 1 013-071-006-000 Assessable 787.30 787.30 100.0 FR LOTS 1 2 BLK 1 013-071-009-000 Assessable 393.64 393.64 50.0 L 3 2 BLK 1 013-072-008-000 Assessable 787.30 787.30 100.0 POR LOTS 15 & 16 BLK 15 ROSEVILLE TOWNSITE 013-072-010-000 Assessable 787.30 787.30 100.0 LOTS 13 14 BLK 15 013-072-011-000 Assessable 393.64 393.64 50.0 LOT 12 BLK 15 013-072-012-000 Assessable 1,180.96 1,180.96 150.0 L 9 10 11 BLK 15 013-073-011-000 Assessable 1,023.50 1,023.50 130.0 LOTS 1 2 BUTLER SUBD 013-091-003-000 Assessable 1,180.96 1,180.96 150.0 L 1 2 3 BL 3 013-091-010-000 Assessable 1,716.34 1,716.34 218.0 LOTS 4, 5 , 6&7&POR 8 & CITY ST BLK3 TOWN OF RSVL 013-092-005-510 Assessable 196.82 196.82 25.0 FR L 5 BLK 2 013-092-005-520 Assessable 196.82 196.82 25.0 FR L 5 BLK 2 013-092-006-000 Assessable 393.64 393.64 50.0 FR LOT 4 BLK 2 013-092-007-000 Assessable 393.64 393.64 50.0 LOT 3 BLK 2 013-092-008-000 Assessable 316.88 316.88 40.25 FR LOT 2 BLK 2 013-092-009-000 Assessable 472.14 472.14 59.97 FR LOTS 1 2 BLK 2 013-092-014-000 Assessable 1,180.96 1,180.96 150.0 FR SEC 2 10 6 013-093-003-000 Assessable 787.30 787.30 100.0 FR LOTS 14 LOTS 15 16 BLK 14 013-093-004-000 Assessable 228.32 228.32 29.0 FR LOT 14 BLK 14 013-093-005-000 Assessable 165.32 165.32 21.0 FR L 14 BLK 14 RSVLLE 013-093-006-000 Assessable 598.36 598.36 76.0 FR LOT 12 LOT 13 BLK 14 013-093-007-000 Assessable 1,369.92 1,369.92 174.0 LOTS 9 10 11 FR LOT 12 BLK 14 013-121-002-000 Assessable 1,180.96 1,180.96 150.0 L 4 5 6 BLK 5 013-121-003-000 Assessable 393.64 393.64 50.0 LOT 3 BLK 5 013-121-004-000 Assessable 788.26 788.26 100.12 PAR A PMOR 18 117 013-121-005-000 Assessable 393.64 393.64 50.0 L 7 BLK 5 RSVLE 013-121-006-000 Assessable 394.12 394.12 50.06 L 8 BLK 5 RSVLLE 013-122-001-000 Assessable 394.84 394.84 50.15 FR L 7 8 BLK 4 013-122-002-000 Assessable 185.02 185.02 23.5 FR LOT 7 BLK 4 013-122-003-000 Assessable 207.44 207.44 26.35 FR L 7 BLK 4 013-122-004-000 Assessable 393.64 393.64 50.0 L 6 BLK 4 013-122-005-000 Assessable 393.64 393.64 50.0 LOT 5 BLK 4 013-122-009-000 Assessable 710.08 710.08 90.19 L 1 FR L 2 BLK 4 013-122-010-000 Assessable 472.38 472.38 60.0 L 3 FR 2 BLK 4 RSVLLE 013-122-011-000 Assessable 157.46 157.46 20.0 FR L 4 BLK 4 RSVLLE 013-122-012-000 Assessable 236.18 236.18 30.0 FR L 4 BLK 4 RSVL 013-123-017-000 Assessable 867.30 867.30 110.16 PAR 1 PMOR 18 155 013-123-021-000 Assessable 572.76 572.76 72.75 PAR 1 PMOR 32-99 013-123-024-000 Assessable 1,147.04 1,147.04 145.69 1.1 AC PAR 3 PMOR 32-99 013-123-026-000 Assessable 561.04 561.04 71.26 PAR 2 PMOR 32-99 013-124-006-000 Assessable 393.64 393.64 50.0 LOT 16 BLK 13 013-124-007-000 Assessable 393.64 393.64 50.0 L 15 BLK 13 013-124-008-000 Assessable 393.64 393.64 50.0 LOT 14 BLK 13 013-124-017-000 Assessable 1,180.96 1,180.96 150.0 LOTS 11 12 13 BLK 13 & POR ALLEY WAY 013-124-018-000 Assessable 611.74 611.74 77.7 LOT 10 BLK 13 & POR CITY STREET & ALLEY WAY 013-151-004-000 Assessable 787.30 787.30 100.0 POR L 7 & 8 BLK 6 013-152-012-000 Assessable 393.64 393.64 50.0 L 11 BLK 10 013-152-017-000 Assessable 787.30 787.30 100.0 PAR A PMOR 21 141 013-152-021-000 Assessable 1,968.28 1,968.28 250.0 LOTS 12-16 BLK 10 ROSEVILLE ORIGINAL TOWN 013-153-013-000 Assessable 1,141.60 1,141.60 145.0 FR L 10 L 11 12 BLK 11 013-153-014-000 Assessable 464.50 464.50 59.0 LOT 9 FR 10 BLK 11 013-153-019-000 Assessable 588.82 588.82 74.79 LOT 13 FR LOT 14 BLK 11 013-153-023-000 Assessable 985.80 985.80 125.21 PAR A & B PMOR 1 1 City of Roseville
Vernon Street Landscaping and Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 2

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY CHARGE MAXIMUM ASMT
FRONT

FOOTAGE LEGAL DESCRIPTION
City of Roseville
Vernon Street Landscaping and Lighting District
Fiscal Year 2022/23 Preliminary Assessment Roll
013-161-001-000 Assessable 511.74 511.74 65.0 FR L 9 10 BLK 8 013-161-002-000 Assessable 708.58 708.58 90.0 FR LOT 10 11 BLK 8 013-162-001-000 Assessable 3,149.26 3,149.26 400.0 BLK 9 ROSEVILLE 013-250-032-000 Not Balloted - - 0.0 FR SEC 2 10 6
013-250-033-000 Not Balloted - - 0.0 53.6 AC FR SEC 2 10 6 SBE # 872-31-2Y PAR 57 013-250-034-000 Not Balloted - - 0.0 FR SEC 2 10 6 SBE # 872-31-2Y PAR 58 MRO Summary Fields Value
ACTIVE PARCELS 63
LEVIED PARCELS 60
CHARGE $42,284.16
MAXIMUM ASMT $42,284.16
FRONT FOOTAGE 5,370.76
Willdan Financial Services Page 2 of 2
1 RESOLUTION NO. 22-180

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE, CALIFORNIA, AMENDING AND/OR APPROVING THE ENGINEER’S ANNUAL

LEVY REPORT FOR THE VERNON STREET LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2022/2023
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council has, by previous Resolutions, ordered the preparation of the Engineer’s Annual Levy Report (hereafter referred to as the “Report”) for said district known and designated as: Vernon Street Landscaping and Lighting District (hereinafter referred to as the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 Division 15, of the Streets and Highways Code of the State of California, beginning with Section 22500 (hereinafter referred to as the “Act”), and,
WHEREAS, there has now been presented to this City Council the Report as required by Chapter 3, Section 22623 of the Act, and as previously directed by Resolution; and WHEREAS, this City Council has carefully examined and reviewed the Report as presented (or amended), and is satisfied with each and all of the items and documents as set forth therein, and is satisfied that the levy has been spread in accordance with the benefits received from the improvements, operation, maintenance and services to be performed, as set forth in said Report; and WHEREAS, pursuant to Proposition 218, balloting of property owners is required for annual rate increases. The District’s property owner ballots included an assessment rate to be approved within the District, as well as the approval of an inflationary adjustment factor which provides for annual rate increases; and
WHEREAS, the maximum assessment rate for Fiscal Year 2022/2023 shown in the Report is not proposed to be increased above the duly approved rate after applying the annual increase allowed by the inflationary adjustment factor; and
WHEREAS, mailed notices and Assessment Ballots are not required if assessments are not increased above the approved maximum assessment rates after applying the approved annual rate increases.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE

CITY COUNCIL OF THE CITY OF ROSEVILLE, CALIFORNIA, FOR VERNON STREET LANDSCAPING AND LIGHTING DISTRICT, AS FOLLOWS:

Section 1 That the above recitals are all true and correct.

Section 2 That the Report as presented, is hereby approved (as amended), and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection. 2 Section 3 That the City Clerk shall certify to the passage and adoption of this Resolution and the minutes of this meeting shall so reflect the presentation of and final approval of the Report. 3 RESOLUTION NO. 22-180
PASSED, APPROVED, AND ADOPTED THIS day of , 2022.
,
Mayor
City of Roseville
,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville
1 RESOLUTION NO. 22-181

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE,

CALIFORNIA, ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS

WITHIN THE VERNON STREET LANDSCAPING AND LIGHTING DISTRICT, FOR FISCAL YEAR 2022/2023
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, the City Council of City of Roseville, California, has, by previous Resolutions, initiated proceedings, and declared its intention to levy assessments, and approved the Engineer’s Annual Levy Report (hereinafter referred to as the “Engineer’s Report”) that describes the assessments against parcels of land within the Vernon Street Landscaping and Lighting District hereinafter referred to as the “District”) for the Fiscal Year commencing July 1, 2022, and ending June 30, 2023, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the “Act”) to pay for the maintenance and services of all improvements and facilities related thereto; and WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, an Engineer’s Report in connection with the levy and collection of assessments upon eligible parcels of land within the District, and the City Council did by previous Resolution approve such Engineer’s Report; and WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the Fiscal Year commencing July 1, 2022, and ending June 30, 2023, to pay for the maintenance and services of all improvements and facilities related thereto; and WHEREAS, the County of Placer requires the payment of the County’s collection fee for placing the direct charge assessments onto the County Assessment Roll and collection thereof; and WHEREAS, the City Council and its legal counsel have reviewed Proposition 218 and found that these assessments comply with applicable provisions of Articles XIIIC and XIIID of the California State Constitution

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE

CITY COUNCIL OF THE CITY OF ROSEVILLE, CALIFORNIA, FOR THE VERNON STREET LANDSCAPING AND LIGHTING DISTRICT, AS FOLLOWS:

Section 1 That the above recitals are all true and correct.

Section 2 Following notice duly given, the City Council has held a full and fair Public Hearing regarding the District, the proposed landscaping and lighting improvements, the levy and collection of assessments, the Engineer’s Report prepared in connection therewith, and considered all testimony, written statements and communications made or filed by interested persons regarding thesematters. 2 Section 3 Based upon its review (and amendments, as applicable) of the Engineer’s Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, the City Council hereby finds and determines that:
i) the land within the District will be benefited by the operation, maintenance and servicing of the improvements located within the boundaries of the District; and, ii) the District includes all of the lands receiving such special benefit; and, iii) the net amount to be assessed upon the lands within the District in accordance with the assessment for the Fiscal Year commencing July 1, 2022 and ending June 30, 2023 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion to the estimated special benefits to be received by each parcel from the improvements and services.

Section 4 The estimated costs of improvements, the assessment diagram, the assessments and all other matters as set forth in the Engineer’s Report as presented to the City Council and on file in the Office of the City Clerk are hereby approved, adopted and confirmed.

Section 5 The maintenance, operation and servicing of the improvements shall be performed pursuant to the Act. The City Council hereby orders the District improvements to be made, which include: the maintenance and operation of and the furnishing of services, materials or improvements for landscape, lighting, hardscape and streetscape areas including, gateways, signage, street trees, sidewalks, curbs, gutters, parking stripes, pavers, planters, turf, trees, irrigation systems, drainage systems, other public improvements within the street right of way areas and all appurtenant facilities related thereto as further described in the Engineer’s Report. The Engineer’s Report also describes any new improvements or substantial changes in existing improvements.

Section 6 The County Auditor of the County of Placer shall enter on the County Assessment Roll opposite each eligible parcel of land the amount of levy so apportioned by the formula and method outlined in the Engineer’s Report, and such levies shall be collected at the same time and in the same manner as the County taxes are collected, pursuant to Chapter 4, Article 2, Section 22646 of the Act.

After collection by the County, the net amount of the levy shall be paid to the City Treasurer.

Section 7 The City agrees to cause the District to pay the applicable Placer County’s annual collection fee at the rate of 1% of the assessment amount placed upon the County Assessment Roll or at the rate in effect for the applicable Fiscal Year if updated.

Section 8 The City Treasurer shall deposit all money representing assessments collected by the County for the District to the credit of a fund for the District and such money shall be expended only for the maintenance, operation and servicing of the landscaping, lighting and appurtenant facilities, together with other expenses as described in the Engineer’s Report.

Section 9 The adoption of this Resolution constitutes the District levy for the Fiscal Year commencing July 1, 2022 and ending June 30, 2023.

Section 10 The City Clerk’s designee, Willdan Financial Services, is hereby authorized and directed to file the levy with the County Auditor subsequent to the adoption of this Resolution, pursuant to 3 Chapter 4, Article 1, Section 22641 of the Act. The City Clerk is directed to deliver a certified copy of this adopted Resolution to Willdan Financial Services within two weeks of adoption, or shortly thereafter, via either e-mail to [email protected] or U.S. Mail to: Willdan Financial Services, 27368 Via Industria, Suite 200, Temecula, CA 92590 Attn: Mickey Ashley. 4 RESOLUTION NO. 22-181
PASSED, APPROVED, AND ADOPTED THIS day of , 2022.
,
Mayor
City of Roseville
,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville

← All documents from this meeting