Item 01 2024-00547 City Code Chapter 3.124 Maintenance Assessment Districts - Fiscal Year (FY) 2024-25 Annual Proceedings

City of Sacramento
City Council - 2PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2024-00547 5/14/2024 Consent Item 1.

City Code Chapter 3.124 Maintenance Assessment Districts - Fiscal Year (FY) 2024/25 Annual Proceedings
File ID: 2024-00547
Location: District 2, Represented by Councilmember Thao; District 3, Represented by Mayor Pro Tem Talamantes; and District 8, Represented by Councilmember Vang and Mayor Steinberg Recommendation: Adopt: 1) a Resolution approving the Willowcreek Maintenance Assessment District Engineer’s Annual Report and levying the assessment for Fiscal Year (FY) 2024/25; 2) a Resolution approving the Northside Subdivision Maintenance District Engineer’s Annual Report and levying the assessment for FY2024/25; 3) a Resolution approving the Laguna Creek Maintenance District Engineer’s Annual Report and levying the assessment for FY2024/25; and 4) aResolution approving the Neighborhood Water Quality District Engineer’s Annual Report and levying the assessment for FY2024/25.

Contact: Mary Jean Rodriguez, Senior Development Project Manager, (916) 808-1980, [email protected]; Eric Frederick, Special Districts Manager, (916) 808-5129, [email protected], Department of Finance
Presenter: None.

Attachments:
01-Description/Analysis
02-Background
03-Willowcreek Resolution
04-Willowcreek Exhibit A - Boundary Map
05-Willowcreek Exhibit B - FY2024/25 Budget
06-Willowcreek Exhibit C - FY2024/25 Engineer’s Annual Report 07-Northside Resolution
08-Northside Exhibit A - Boundary Map
09-Northside Exhibit B - FY2024/25 Budget
10-Northside Exhibit C - FY2024/25 Engineer’s Annual Report 11-Laguna Creek Resolution
12-Laguna Creek Exhibit A - Boundary Map

Page 1 of 5 ends

File ID: 2024-00547 5/14/2024 Consent Item 1.
13-Laguna Creek Exhibit B - FY2024/25 Budget
14-Laguna Creek Exhibit C - FY2024/25 Engineer’s Annual Report 15-Neighborhood Water Quality District (NWQD) Resolution 16-NWQD Exhibit A - Boundary Map
17-NWQD Exhibit B - FY2024/25 Budget
18-NWQD Exhibit C - FY2024/25 Engineer’s Annual Report
Description/Analysis
Issue Detail: Pursuant to Sacramento City Code section 3.124.190, the following maintenance assessment districts (Districts) must present an annual budget and engineer’s report to City Council:
· Willowcreek Maintenance Assessment District (Willowcreek) · Northside Subdivision Maintenance District (Northside) · Laguna Creek Maintenance District (Laguna Creek)
· Neighborhood Water Quality District (Neighborhood Water Quality) The Districts were formed to provide various maintenance and operations services such as street landscape, park, open space, drainage basin, and wetlands maintenance as well as water quality programs. More detailed descriptions of the services provided in each district are listed in the Background section of this report.

Approval of the Districts’ annual budgets will authorize the City to collect assessments in the amount sufficient to provide funding for maintenance, operations, and water quality services required in each District for FY2024/25.

Policy Considerations: The requirements for the annual proceedings for these Districts are set forth in Sacramento City Code section 3.124.190, which requires the filing of an annual engineer’s report (Exhibit C to the attached Resolutions) describing the required maintenance work and associated costs before levying annual assessments.

Economic Impacts: None.

Environmental Considerations:

California Environmental Quality Act (CEQA): Under the CEQA Guidelines, continuing administrative activities of an assessment district and creation of government funding mechanisms or other government fiscal activities which do not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment do not constitute a project and are therefore exempt from CEQA review (14 Cal. Code Regs. § 15378(b)(2), (b)(4)).

Page 2 of 5 ends

File ID: 2024-00547 5/14/2024 Consent Item 1.

Sustainability: Not applicable.

Commission/Committee Action: Not applicable.

Rationale for Recommendation:
· Willowcreek: The recommended action supports Best Management Practices (BMPs) to reduce storm water pollution as required by the Federal Clean Water Act and the City’s National Pollutant Discharge Elimination System (NPDES) Permit within the district’s boundaries.
· Northside: This action, consistent with Sacramento City Code requirements, supports BMPs to provide maintenance activities associated with the Northside Subdivision Wetlands Mitigation Program as required by the U.S. Army Corps of Engineers Permit for the Northside Subdivision. The district also funds maintenance activities for the landscaped area adjacent to Marysville Boulevard.
· Laguna Creek: This action supports BMPs to provide funding for environmental monitoring and maintenance activities associated with the Laguna Creek Wetlands Mitigation Program as required by the U.S. Army Corps of Engineers Permit.
· Neighborhood Water Quality: This action supports BMPs to provide funding for maintenance of wetland areas identified in the U.S. Army Corps of Engineers’ Nationwide Permits, Water Quality Swales and Detention areas, and landscaping improvements located in and/or adjacent to residential subdivisions in this district.

Financial Considerations: The Districts are self-supporting and have no impact on the General Fund. The cost of maintenance, operation, and program services required by each District will be funded through the assessment levies. A summary of each District budget and proposed assessment to be levied is listed below. Detailed information about the Districts’ revenues and expenditures for FY2024/25 are shown in Exhibit B to the Resolutions and detailed in the Engineer’s Annual Report (Exhibit C to the attached Resolutions) filed with the Infrastructure Finance Division of the Department of Finance which is designated by the City Clerk to be the repository of documents associated with special districts. Although the assessment amounts are increasing for FY2024/25, the proposed FY2024/25 assessments to be levied for most parcels within the Districts are below the maximum authorized amount by land use type for each District, as shown on Exhibit B attached to each resolution.
· Willowcreek: The total assessment for FY2024/25 is projected at $90,000, with an expense budget of $63,057. Collection of surplus revenues is intentional to increase fund balance. The proposed assessment to be levied of $98.80 for FY2024/25 is a 6.78% increase over the FY2023/24 assessment of $92.53, which equates to an increase of $6.27 per single family

Page 3 of 5 ends

File ID: 2024-00547 5/14/2024 Consent Item 1.
home. The assessment will continue to increase in future years to fully fund expenses and increase fund balance to a prudent level. The proposed assessment to be levied is below the maximum authorized assessment amount of $175.30. Pursuant to City Code section

3.124.120 and Resolution No. 1998-0326, City Council previously authorized annual automatic increases to the maximum authorized assessment amount to account for inflation, provided such annual increases do not exceed 4%. The maximum authorized annual assessment is increasing by 3.67% for FY2024/25. The 2023 San Francisco-Oakland-Hayward area (All Urban Consumers) Price Index annual average increase is 3.67%. The proposed assessment to be levied for FY2024/25 is below the maximum.
· Northside: The total assessment for FY2024/25 is projected at $16,631, with an expense budget of $16,183. Collection of surplus revenues is intentional to increase fund balance. The proposed assessment to be levied of $148.49 for FY2024/25 is a 4.99% increase over the FY2023/24 assessment of $141.43, which equates to an increase of $7.06 per single family home. The assessment will continue to increase in future years to fully fund expenses and increase fund balance to a prudent level. The proposed assessment to be levied is below the maximum authorized assessment amount of $191.25. Northside does not have an automatic annual adjustment to the maximum authorized assessment amount to account for inflation.

The maximum authorized annual assessment is therefore not increasing for FY2024/25, and as noted above, the proposed assessment to be levied for FY2024/25 is below the maximum. · Laguna Creek: The total assessment for FY2024/25 is projected at $240,219, with an expense budget of $187,300. Collection of surplus revenues is intentional to increase fund balance. The proposed assessment amounts to be levied for FY2024/25 vary by land use but represent a 3.76% increase over the FY2023/24 assessment amounts and equates to an increase of $2.86 per single family home. The assessment will continue to increase in future years to fully fund expenses and increase fund balance to a prudent level. Laguna Creek does not have an automatic annual adjustment to the maximum authorized assessment amount to account for inflation. The maximum authorized annual assessment is therefore not increasing for FY2024/25, and as noted above, the proposed assessment to be levied for FY2024/25 is below the maximum.
· Neighborhood Water Quality: The total assessment for the five subdivisions for FY2024/25 is projected at $86,037, with an expense budget of $101,744. Such deficit spending is intentional to reduce the fund balance. The proposed assessment amounts to be levied for FY2024/25 vary by land use but represent a 4% increase over the FY2023/24 assessment amounts. The increase in the estimated assessment for parcels in each subdivision ranges between $0.50 and $13.64 per single family home and $85.53 and $149.86 per commercial parcel. The assessment will continue to increase in future years to fully fund expenses as the excess fund balance is depleted. The proposed assessment amounts to be levied are below the maximum authorized assessment amounts. Pursuant to City Code section 3.124.120 and

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File ID: 2024-00547 5/14/2024 Consent Item 1.

Resolution No. 2003-0609, City Council previously authorized annual automatic increases to the maximum authorized assessment amount to account for inflation, provided such annual increases do not exceed 4%. The maximum authorized annual assessment is increasing by

3.67% for FY2024/25. The 2023 San Francisco-Oakland-Hayward area (All Urban Consumers) Price Index annual average increase is 3.67%. The proposed assessment to be levied for FY2024/25 is below the maximum.

Local Business Enterprise (LBE): Not applicable.

Page 5 of 5 ends

Attachment 1
Background

Willowcreek: On August 18, 1998, Council approved formation of the Willowcreek Maintenance Assessment District. The district was established in Willowcreek as one of several Best Management Practices to reduce storm water pollution at the maximum extent possible as required by the Federal Clean Water Act and the City’s National Pollutant Discharge Elimination System Permit. The district provides additional street sweeping during the winter months, cleaning of manholes, pipes and pump stations, and monitoring of storm water discharge and sediments. Currently, there are 12 subdivisions within the existing boundaries.

Northside: Council approved formation of the Northside Subdivision Maintenance District on June 7, 1992. The district was established to provide maintenance activities associated with the Northside Subdivision Wetlands Mitigation Program as required by the U.S. Army Corps of Engineers Permit for the Northside subdivision. District activities include removal of trash and debris, inspection and repair of wetland inlet/outlet structures, cleaning of sand and grease trap separator for the storm drain system, disposal of waste, bank stabilization of stream banks and berms for the Magpie Creek Channel and adjacent wetlands within the district boundaries.

The district also funds maintenance activities for the landscaped area adjacent to Marysville Boulevard.

Laguna Creek: The Laguna Creek wetlands area was constructed in 1988. On April 16, 1991, Council approved formation of the Laguna Creek Maintenance District. The district provides funding for environmental monitoring and maintenance activities associated with the Laguna Creek Wetlands Mitigation Program. The monitoring and maintenance work are required to comply with a Section 404 Permit (No. 9570) issued by the U.S. Army Corps of Engineers to the City of Sacramento. The adopted monitoring program identified a five-to-eight-year monitoring period, which has been completed along with the required remediation work. The ongoing purpose of the district is to provide continued maintenance and monitoring to ensure compliance with the 404-permit, which includes a public education element as described below.

Monitoring and Maintenance Program

The Laguna Creek wetlands maintenance area includes the primary creek channel and adjacent wetlands, wetlands preserved to the south of the floodway, and adjacent turf areas.

The maintenance area also includes channel improvements and wetlands located west of Franklin Boulevard, which were constructed as part of the Laguna Creek Floodway project.

The work that is intended to be funded by the annual maintenance district includes:

• Maintenance and repair of irrigation systems.
• Maintenance and operation of planting basins, including fertilization, pruning, staking, turf and grassland mowing, disking fire breaks, litter control, and patrolling. • Maintenance of bikeways and landscaping adjacent to the wetlands area. • Unscheduled maintenance such as repair of damage due to vandalism, flood or fire, and temporary irrigation of vernal pools not wetted by natural events. • Public outreach, including design and development of interpretive signage, education workshops, nature walks, information for the kiosk (i.e. community information center), and for wetlands articles in the North Laguna Creek Neighborhood Association newspaper.

Neighborhood Water Quality: On July 23, 1991, Council approved formation of the Neighborhood Water Quality District, formerly known as the Meadowview Estates Maintenance District. This district provides funding for maintenance of water quality areas and landscaping improvements that are in and/or adjacent to residential subdivisions. The specific activities approved for the district include:

For landscaped areas:

The work to be performed consists of maintaining and servicing the landscaping, irrigation systems, drainage structures, and water quality features. Maintenance work may include but not be limited to periodic mowing of grass, trimming of trees and shrubs, and fertilizing, together with the regular furnishing of water for irrigation of all plant material, and the repair, maintenance, and replacement of irrigation systems, drainage structures, water quality features, planted materials, and amenities.

For water quality areas:

The work to be performed consists of the maintenance and repair of the wetland areas identified in the U.S. Army Corps of Engineers’ Nationwide Permits, Water Quality Swales and Detention areas. Specifically, the work may include but is not limited to maintenance of seasonal wetlands, mowing fire breaks, litter control and patrolling, repair and/or replacement of post and cable, keeping of contractor’s records, and any related work necessary to comply with the conditions of the Corps Permit. The work will also include landscape (i.e. trees & native grasses) maintenance of the water quality detention basin.

At the time of formation, the initial district included the Meadowview Estates. Since that time, Council has annexed four additional subdivisions to the district.

City Code Chapter 3.124 Districts Boundary Map

RESOLUTION NO.

Adopted by the Sacramento City Council

Resolution Approving Engineer’s Annual Report, Adopting the Willowcreek Maintenance Assessment District Annual Budget, and Levying Assessment for Fiscal Year (FY) 2024/25

BACKGROUND

A. The Willowcreek Maintenance Assessment District No 98-03 (District), as depicted in Exhibit A, was established by the City Council, and approved by the property owners on August 18, 1998.

B. The City Council established the District under Chapter 3.124 of the Sacramento City Code (Chapter 3.124) and has previously levied assessments on property in the District to pay for maintenance related to the water quality mitigation program and related services provided within the District, all in accordance with Chapter

3.124. The Engineer’s Annual Report summarizes the maintenance activities performed. Pursuant to Sacramento City Code section 3.124.190, the City Council must annually adopt the Engineer’s Annual Report, adopt the District budget, and levy the assessment.

C. The total assessment for FY2024/25 is projected at $90,000, with an expense budget of $63,057 as shown on Exhibit B to the resolution and detailed in the Engineer’s Annual Report, which is Exhibit C to the resolution. The total assessment in FY2024/25 is greater than projected expenses to fully fund budgeted expenses and provide for contingency funds.

D. The proposed assessment to be levied of $98.80 in FY2024/25 is a 6.78% increase over the FY2023/24 assessment of $92.53. The assessment will continue to increase in future years to fully fund expenses and increase fund balance to a prudent level. The proposed assessment to be levied is below the maximum authorized assessment amount of $175.30. Pursuant to City Code section 3.124.120 and Resolution No. 1998-0326, the City Council previously authorized annual automatic increases to the maximum authorized assessment amount to account for inflation, provided such annual increases do not exceed 4%. The maximum authorized annual assessment is increasing by 3.67% for FY2024/25. The 2023 San Francisco-Oakland-Hayward area (All Urban Consumers) Price Index annual average increase is 3.67%. The proposed assessment to be levied for FY2024/25 is below the maximum. Detailed information about the assessment is shown in Exhibit B.

E. On March 26, 2024, the City Council directed the Supervising Engineer of the Department of Public Works, designated by the City Council as the Engineer of Work for the District, to file an Engineer’s Annual Report in accordance with Sacramento City Code section 3.124.190 (Resolution No. 2024-0081).

BASED ON THE FACTS SET FORTH IN THE BACKGROUND, THE CITY COUNCIL RESOLVES AS FOLLOWS:

Section 1. The City Council finds and determines that the background statements A through E are true and correct.

Section 2. The City Council hereby:

(a) Approves the Engineer’s Annual Report for FY2024/25 attached as Exhibit C to this resolution and on file with the Infrastructure Finance Division of the Department of Finance, designated by the City Clerk’s Office to be the repository of documents for special districts.

(b) Adopts the annual budget set forth in the FY2024/25 Engineer’s Annual Report and as shown in Exhibit B.

Section 3. The City Manager or the City Manager’s designee is authorized to make any necessary budgetary adjustments associated with the approval of the Engineer’s Annual Report for FY2024/25.

Section 4. Exhibits A, B, and C are part of the resolution.

Table of Contents:

Exhibit A - Boundary Map
Exhibit B - FY2024/25 Budget
Exhibit C - FY2024/25 Engineer’s Annual Report

EXHIBIT A

EXHIBIT B

WILLOWCREEK MAINTENANCE ASSESSMENT DISTRICT
FY2024/25
(FUND 2228)

DISTRICT BUDGET

Estimated Beginning Fund Balance $137,713
Total Assessed to Property Owners 90,000
Total Resources $227,713

Maintenance Tasks
Street Sweeping 38,000
Inspections & corrective Action 20,774

Administrative Costs
Infrastructure Finance
Administration 2,621
Accounting
Administration 1,098
County Billing 564
Total Expenditures $63,057

Estimated Ending Fund Balance $164,655
Year-Over-Year Change in Fund Balance $26,943

PARCEL ASSESSMENT

District Name
FY2024/25
Maximum
Authorized
Assessment
FY2023/24
Assessment
per
Residential
Parcel
FY2024/25
Assessment
per
Residential
Parcel
Willowcreek Maintenance
Assessment District $175.30 $92.53 $98.80

The maximum authorized annual assessment amount is automatically increasing by 3.67% for FY2024/25. The 2023 San Francisco-Oakland-Hayward area (All Urban Consumers) Price Index annual average increase is 3.67%. The proposed assessment to be levied for FY2024/25 is below the maximum.

Exhibit A
Willowcreek Maintenance
Assessment District No. 98-03
FY 2024/25
Summary of Costs

Estimated Beginning Fund Balance $137,713
Total Assessed to Property Owners 90,000
Total Resources $227,713

Maintenance Tasks
Street Sweeping 38,000
Inspections & corrective Action 20,774

Administrative Costs
Infrastructure Finance
Administration 2,621
Accounting
Administration 1,098
County Billing 564
Total Expenditures $63,057

Estimated Ending Fund Balance $164,655
Year-Over-Year Change in Fund Balance $26,943

EXHIBIT B

EXHIBIT C

WILLOWCREEK MAINTENANCE ASSESSMENT DISTRICT NO. 98-03

ASSESSMENT METHODOLOGY

Water quality issues for the Willowcreek area require that all new residential subdivisions join a maintenance district that would provide services which address and mitigate storm water environmental impacts caused by the subdivision. Since each residential lot within each subdivision in the Willowcreek area (see Exhibit B) will generate equivalent water quality impacts which must be addressed and receive the same benefit from the maintenance described on page 1 of this report, each parcel will share equally in the total cost.

The boundary of the first subdivision map to be approved by City Council will be the boundary of the Willowcreek Maintenance Assessment District. When the remaining subdivisions submit for approval, they will be required to annex to this district.

The following action describes the proposed method of assessing the annual maintenance costs for the Willowcreek Maintenance Assessment District to each parcel in the district in relation to the amount of benefit received. Since each residential parcel receives the same benefit, the costs for this district are assessed to each residential parcel within the district boundary.

The costs of maintenance, more specifically described in Exhibit A to this report, will be spread equally to all residential parcels within the district.

The cost of all incidental expenses, including preparation of Engineers Report, annual proceedings and district administration, will be spread equally to all residential parcels within the district.

EXHIBIT D
Assessment Roll
Willowcreek Maintenance Assessment District No. 98-03
FY 2024/25

APN Amount

27404800020000 $98.80

1 27404800030000 $98.80

2 27404800040000 $98.80

3 27404800050000 $98.80

4 27404800060000 $98.80

5 27404800070000 $98.80

6 27404800080000 $98.80

7 27404800090000 $98.80

8 27404800100000 $98.80

9 27404800110000 $98.80

10 27404800120000 $98.80

11 27404800130000 $98.80

12 27404800140000 $98.80

13 27404800150000 $98.80

14 27404800610000 $98.80

15 27404800620000 $98.80

16 27404800180000 $98.80

17 27404800630000 $98.80

18 27404800640000 $98.80

19 27404800210000 $98.80

20 27404800220000 $98.80

21 27404800230000 $98.80

22 27404800240000 $98.80

23 27404800250000 $98.80

24 27404800260000 $98.80

25 27404800270000 $98.80

26 27404800280000 $98.80

27 27404800290000 $98.80

28 27404800300000 $98.80

29 27404800310000 $98.80

30 27404800320000 $98.80

31 27404800330000 $98.80

32 27404800340000 $98.80

33 27404800350000 $98.80

34 27404800700000 $98.80

35 27404800390000 $98.80

36 27404800400000 $98.80

37 27404800410000 $98.80

38 27404800420000 $98.80

39 27404800430000 $98.80

40 27404800440000 $98.80

41 27404800450000 $98.80

42 27404800460000 $98.80

43 27404800470000 $98.80

44 27404800480000 $98.80

45 27404800650000 $98.80

46 27404800660000 $98.80

47 27404800670000 $98.80

48 27404800680000 $98.80

49 27404800530000 $98.80

50 27404800540000 $98.80

51 27404800550000 $98.80

52 27404800560000 $98.80

53 27404800720000 $98.80

54 27406500010000 $98.80

1-1
27406500100000 $98.80

1-2
27406500110000 $98.80

1-3
27406500120000 $98.80

1-4
27406500130000 $98.80

1-5
27406500140000 $98.80

1-6
27406500150000 $98.80

1-7
27406500160000 $98.80

1-8
27406500170000 $98.80

1-9
27406500180000 $98.80

1-10
27406500190000 $98.80

1-11
27406500020000 $98.80

1-12
27406500200000 $98.80

1-13
27406500210000 $98.80

1-14
27406500220000 $98.80

1-15
27406500230000 $98.80

1-16
27406500240000 $98.80

1-17
27406500250000 $98.80

1-18
27406500260000 $98.80

1-19
27406500270000 $98.80

1-20
27406500280000 $98.80

1-21
27406500290000 $98.80

1-22
27406500030000 $98.80

1-23
27406500300000 $98.80

1-24
27406500310000 $98.80

1-25
27406500320000 $98.80

1-26
27406500040000 $98.80

1-27
27406500050000 $98.80

1-28
27406500060000 $98.80

1-29
27406500070000 $98.80

1-30
27406500080000 $98.80

1-31
27406500090000 $98.80

1-32
27404900010000 $98.80

1-33
27404900100000 $98.80

1-34
27405000320000 $98.80

1-35
27405000330000 $98.80

1-36
27405000340000 $98.80

1-37
27405000350000 $98.80

1-38
27404900110000 $98.80

1-39
27406600010000 $98.80

1-40
27406600100000 $98.80

1-41
27406600110000 $98.80

1-42
27406600120000 $98.80

1-43
27406600130000 $98.80

1-44
27406600140000 $98.80

1-45
27406600150000 $98.80

1-46
27406600160000 $98.80

1-47
27406600170000 $98.80

1-48
27406600180000 $98.80

1-49
27406600190000 $98.80

1-50
27404900120000 $98.80

1-51
27406600020000 $98.80

1-52
27406600200000 $98.80

1-53
27406600210000 $98.80

1-54
27406600220000 $98.80

1-55
27406600230000 $98.80

1-56
27406600240000 $98.80

1-57
27406600250000 $98.80

1-58
27406600260000 $98.80

1-59
27406600270000 $98.80

1-60
27406600280000 $98.80

1-61
27406600290000 $98.80

1-62
27404900130000 $98.80

1-63
27406600030000 $98.80

1-64
27406600300000 $98.80

1-65
27406600310000 $98.80

1-66
27406600320000 $98.80

1-67
27406600330000 $98.80

1-68
27406600340000 $98.80

1-69
27406600350000 $98.80

1-70
27406600360000 $98.80

1-71
27406600370000 $98.80

1-72
27406600380000 $98.80

1-73
27406600390000 $98.80

1-74
27404900140000 $98.80

1-75
27406600040000 $98.80

1-76
27406600400000 $98.80

1-77
27406600410000 $98.80

1-78
27406600420000 $98.80

1-79
27406600430000 $98.80

1-80
27406600440000 $98.80

1-81
27406600450000 $98.80

1-82
27406600460000 $98.80

1-83
27406600470000 $98.80

1-84
27406600480000 $98.80

1-85
27406600490000 $98.80

1-86
27404900150000 $98.80

1-87
27406600050000 $98.80

1-88
27406600500000 $98.80

1-89
27406600510000 $98.80

1-90
27406600520000 $98.80

1-91
27406600530000 $98.80

1-92
27406600540000 $98.80

1-93
27406600550000 $98.80

1-94
27406600560000 $98.80

1-95
27404900160000 $98.80

1-96
27406600060000 $98.80

1-97
27404900170000 $98.80

1-98
27406600070000 $98.80

1-99
27404900180000 $98.80

1-100
27406600080000 $98.80

1-101
27404900190000 $98.80

1-102
27406600090000 $98.80

1-103
27404900020000 $98.80

2-1
27404900200000 $98.80

2-2
27404900210000 $98.80

2-3
27404900220000 $98.80

2-4
27404900230000 $98.80

2-5
27404900240000 $98.80

2-6
27404900250000 $98.80

2-7
27404900260000 $98.80

2-8
27404900270000 $98.80

2-9
27404900280000 $98.80

2-10
27404900290000 $98.80

2-11
27404900030000 $98.80

2-12
27404900300000 $98.80

2-13
27404900310000 $98.80

2-14
27404900320000 $98.80

2-15
27405000010000 $98.80

2-16
27405000020000 $98.80

2-17
27405000030000 $98.80

2-18
27405000040000 $98.80

2-19
27404900330000 $98.80

2-20
27404900340000 $98.80

2-21
27404900350000 $98.80

2-22
27404900040000 $98.80

2-23
27404900360000 $98.80

2-24
27404900370000 $98.80

2-25
27404900380000 $98.80

2-26
27404900390000 $98.80

2-27
27404900400000 $98.80

2-28
27404900410000 $98.80

2-29
27404900420000 $98.80

2-30
27404900430000 $98.80

2-31
27404900440000 $98.80

2-32
27404900450000 $98.80

2-33
27404900050000 $98.80

2-34
27404900460000 $98.80

2-35
27404900470000 $98.80

2-36
27404900480000 $98.80

2-37
27404900490000 $98.80

2-38
27404900500000 $98.80

2-39
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27406100440000 $98.80

8-47
27406100450000 $98.80

8-48
27406100050000 $98.80

8-49
27406100460000 $98.80

8-50
27406100470000 $98.80

8-51
27406100480000 $98.80

8-52
27406100490000 $98.80

8-53
27406100500000 $98.80

8-54
27406100510000 $98.80

8-55
27406100520000 $98.80

8-56
27406100530000 $98.80

8-57
27406100540000 $98.80

8-58
27406100550000 $98.80

8-59
27406100060000 $98.80

8-60
27406100560000 $98.80

8-61
27406100570000 $98.80

8-62
27406100580000 $98.80

8-63
27406100590000 $98.80

8-64
27406100600000 $98.80

8-65
27406100610000 $98.80

8-66
27406100620000 $98.80

9-1
27406100630000 $98.80

9-2
27406100640000 $98.80

9-3
27406100650000 $98.80

9-4
27406100070000 $98.80

9-5
27405600600000 $98.80

9-6
27405600610000 $98.80

9-7
27405600620000 $98.80

9-8
27405600630000 $98.80

9-9
27405600640000 $98.80

9-10
27405600650000 $98.80

9-11
27405600660000 $98.80

9-12
27405600670000 $98.80

9-13
27405600680000 $98.80

9-14
27405600690000 $98.80

9-15
27406100080000 $98.80

9-16
27405600700000 $98.80

9-17
27405600710000 $98.80

9-18
27405600720000 $98.80

9-19
27405600730000 $98.80

9-20
27405600740000 $98.80

9-21
27406100090000 $98.80

9-22
27406200010000 $98.80

9-23
27406200100000 $98.80

9-24
27406200110000 $98.80

9-25
27406200120000 $98.80

9-26
27406200130000 $98.80

9-27
27406200140000 $98.80

9-28
27406200150000 $98.80

9-29
27406200160000 $98.80

9-30
27406200170000 $98.80

9-31
27406200180000 $98.80

9-32
27406200190000 $98.80

9-33
27406200020000 $98.80

9-34
27406200200000 $98.80

9-35
27406200210000 $98.80

9-36
27406200220000 $98.80

9-37
27406200230000 $98.80

9-38
27406200240000 $98.80

9-39
27406200250000 $98.80

9-40
27406200260000 $98.80

9-41
27406200270000 $98.80

9-42
27406200280000 $98.80

9-43
27406200290000 $98.80

9-44
27406200030000 $98.80

9-45
27406200300000 $98.80

9-46
27406200310000 $98.80

9-47
27406200320000 $98.80

9-48
27406200330000 $98.80

9-49
27406200340000 $98.80

9-50
27406200350000 $98.80

9-51
27406200360000 $98.80

9-52
27406200370000 $98.80

9-53
27406200380000 $98.80

9-54
27406200390000 $98.80

9-55
27406200040000 $98.80

9-56
27406200400000 $98.80

9-57
27406200410000 $98.80

9-58
27406200420000 $98.80

9-59
27406200430000 $98.80

9-60
27406200440000 $98.80

9-61
27406200450000 $98.80

9-62
27406200460000 $98.80

9-63
27406200470000 $98.80

9-64
27406200480000 $98.80

9-65
27406200490000 $98.80

9-66
27406200050000 $98.80

9-67
27406200500000 $98.80

9-68
27406200510000 $98.80

9-69
27406200520000 $98.80

9-70
27406200530000 $98.80

9-71
27406200540000 $98.80

9-72
27406200550000 $98.80

9-73
27406200560000 $98.80

9-74
27406200570000 $98.80

9-75
27406200580000 $98.80

9-76
27406200590000 $98.80

9-77
27406200060000 $98.80

9-78
27406200600000 $98.80

9-79
27406200610000 $98.80

9-80
27406200620000 $98.80

9-81
27406200630000 $98.80

9-82
27406200640000 $98.80

9-83
27406200650000 $98.80

9-84
27406200660000 $98.80

9-85
27406200070000 $98.80

9-86
27406200080000 $98.80

9-87
27406200090000 $98.80

9-88
27406400010000 $98.80

9-89
27406400100000 $98.80

9-90
27406401000000 $98.80

9-91
27406401010000 $98.80

9-92
27406401020000 $98.80

9-93
27406401030000 $98.80

9-94
27406400110000 $98.80

9-95
27406400120000 $98.80

9-96
27406400130000 $98.80

9-97
27406400140000 $98.80

9-98
27406400150000 $98.80

9-99
27406400160000 $98.80

9-100
27406400170000 $98.80

9-101
27406400180000 $98.80

9-102
27406400190000 $98.80

9-103
27406400020000 $98.80

10-1
27406400200000 $98.80

10-2
27406400210000 $98.80

10-3
27406400220000 $98.80

10-4
27406400230000 $98.80

10-5
27406400240000 $98.80

10-6
27406400250000 $98.80

10-7
27406400260000 $98.80

10-8
27406400270000 $98.80

10-9
27406400280000 $98.80

10-10
27406400290000 $98.80

10-11
27406400030000 $98.80

10-12
27406400300000 $98.80

10-13
27406400310000 $98.80

10-14
27406400320000 $98.80

10-15
27406400330000 $98.80

10-16
27406400340000 $98.80

10-17
27406400350000 $98.80

10-18
27406400360000 $98.80

10-19
27406400370000 $98.80

10-20
27406400380000 $98.80

10-21
27406400390000 $98.80

10-22
27406400040000 $98.80

10-23
27406400400000 $98.80

10-24
27406400410000 $98.80

10-25
27406400420000 $98.80

10-26
27406400430000 $98.80

10-27
27406400440000 $98.80

10-28
27406400450000 $98.80

10-29
27406400460000 $98.80

10-30
27406400470000 $98.80

10-31
27406400480000 $98.80

10-32
27406400490000 $98.80

11-1
27406400050000 $98.80

11-2
27406400500000 $98.80

11-3
27406400510000 $98.80

11-4
27406400520000 $98.80

11-5
27406400530000 $98.80

11-6
27406400540000 $98.80

11-7
27406400550000 $98.80

11-8
27406400560000 $98.80

11-9
27406400570000 $98.80

11-10
27406400580000 $98.80

11-11
27406400590000 $98.80

11-12
27406400060000 $98.80

11-13
27406400600000 $98.80

11-14
27406400610000 $98.80

11-15
27406400620000 $98.80

11-16
27406400630000 $98.80

11-17
27406400640000 $98.80

11-18
27406400650000 $98.80

11-19
27406400660000 $98.80

11-20
27406400670000 $98.80

11-21
27406400680000 $98.80

11-22
27406400690000 $98.80

11-23
27406400070000 $98.80

11-24
27406400700000 $98.80

11-25
27406400710000 $98.80

11-26
27406400720000 $98.80

11-27
27406400730000 $98.80

11-28
27406400740000 $98.80

11-29
27406400750000 $98.80

11-30
27406400760000 $98.80

11-31
27406400770000 $98.80

11-32
27406400780000 $98.80

11-33
27406400790000 $98.80

11-34
27406400080000 $98.80

11-35
27406400800000 $98.80

11-36
27406400810000 $98.80

11-37
27406400820000 $98.80

11-38
27406400830000 $98.80

11-39
27406400840000 $98.80

11-40
27406400850000 $98.80

11-41
27406400860000 $98.80

11-42
27406400870000 $98.80

11-43
27406400880000 $98.80

11-44
27406400890000 $98.80

11-45
27406400090000 $98.80

11-46
27406400900000 $98.80

11-47
27406400910000 $98.80

11-48
27406400920000 $98.80

11-49
27406400930000 $98.80

11-50
27406400940000 $98.80

11-51
27406400950000 $98.80

11-52
27406400960000 $98.80

11-53
27406400970000 $98.80

11-54
27406400980000 $98.80

11-55
27406400990000 $98.80

11-56

Note: The City has compiled the names and addresses of record owners of the parcels listed in this Attachment D pursuant to City Code Section 3.124.110(F) but will not publish them due to privacy concerns.

EXHIBIT E

ASSESSMENT DIAGRAM

The assessment district boundary shown on Exhibit B, coincides with the boundaries shown on the following subdivisions:

Subdivision / Annexation # Diagram Date / Book & Page

Rivergate August 19, 1998 / Bk 88 Pg 16
Natomas West Village 1 / Annex# 1 January 6,1999 / Bk 88 Pg 31 Riverwalk Unit 1 / Annex# 2 ` April 21,1999 / Bk 89 Pg 23 Unity Parkside Unit 1/Annex# 3 May 20, 1999 / Bk 89 Pg 31 Shorebird Unit 1 / Annex#4 December 8, 1999 / Bk 91 Pg 13 Natomas West Village 2 / Annex# 5 February 3, 2000 / Bk 91 Pg 22 Riverwalk Unit 2 / Annex# 6 March 7, 2001 / Bk 93 Pg 29 Shorebird Unit 2 / Annex# 7 April 18, 2001 / Bk 94 Pg 5 Unity Parkside Unit 2 / Annex# 8 April 2, 2003 / Bk 96 Pg 12 Riverbend Village A February 28, 2005 / Bk 99 Pg 31 Treasure Homes March 2, 2006 / Bk 102 Pg 1
Riverbend O’Brien March 22, 2006 / Bk 102 Pg 5

The Assessment Diagrams were recorded and on file with the Sacramento County Recorder’s Office and included by reference only.

The Sacramento County Assessor’s maps are incorporated by reference into the Assessment Diagram. The lines and dimensions of lots or parcels for the diagram are those lines and dimensions shown on the assessor’s maps, which are on file and open to inspection at the Sacramento County Recorder’s Office. The distinctive designation of each lot or parcel shall be its assessor’s parcel number.

RESOLUTION NO.

Adopted by the Sacramento City Council

Resolution Approving Engineer’s Annual Report, Adopting the Northside Subdivision Maintenance District Annual Budget, and Levying Assessment for Fiscal Year (FY) 2024/25

BACKGROUND

A. The Northside Subdivision Maintenance District (District), as depicted in Exhibit A, was established by the City Council and approved by the property owners on June 7, 1992.

B. The City Council established the District under Chapter 3.124 of the Sacramento City Code (Chapter 3.124) and has previously levied assessments on property in the District to provide funding for maintenance activities associated with the Northside Subdivision Wetlands Mitigation Program as required by the U.S. Army Corps of Engineers Permit for the Northside Subdivision, all in accordance with Chapter 3.124. The Engineer’s Annual Report summarizes the maintenance activities performed. Pursuant to Sacramento City Code section 3.124.190, the City Council must annually adopt the Engineer’s Annual Report, adopt the District budget, and levy the assessment.

C. The total assessment for FY2024/25 is projected at $16,631, with an expense budget of $16,183 as shown on Exhibit B to the resolution and detailed in the Engineer’s Annual Report, which is Exhibit C to the resolution. The total assessment in FY2024/25 is more than projected expenses to fully fund expenses and to increase fund balance to a prudent level.

D. The proposed assessment to be levied of $148.49 in FY2024/25 is a 4.99% increase over the FY2023/24 assessment of $141.43, which equates to an increase of $7.06 per single family home. The assessment will continue to increase in future years to fully fund expenses and increase fund balance to a prudent level. The proposed assessment to be levied is below the maximum authorized assessment amount of $191.25. The District does not have an automatic annual adjustment to the maximum authorized assessment amount to account for inflation. The maximum authorized annual assessment is therefore not increasing for FY2024/25, and as noted above, the proposed assessment to be levied for FY2024/25 is below the maximum. Detailed information about the assessment is shown in Exhibit B.

BASED ON THE FACTS SET FORTH IN THE BACKGROUND, THE CITY COUNCIL RESOLVES AS FOLLOWS:

Section 1. The City Council finds and determines that the background statements A through E are true and correct.

Section 2. The City Council hereby:

(b) Adopts the annual budget set forth in the FY2024/25 Engineer’s Annual Report and shown in Exhibit B.

Section 3. The City Manager or the City Manager’s designee is authorized to make any necessary budgetary adjustments associated with the approval of the Engineer’s Annual Report for FY2024/25.

Section 4. Exhibits A, B, and C are part of the resolution.

Table of Contents:

Exhibit A - Boundary Map
Exhibit B - FY2024/25 Budget
Exhibit C - FY2024/25 Engineer’s Annual Report

Exhibit A

Exhibit B

NORTHSIDE SUBDIVISION MAINTENANCE DISTRICT
FY2024/25

DISTRICT BUDGET AND PARCEL ASSESSMENT
(FUND 2204)

Estimated Beginning Fund Balance $60,905
Total Assessed to Property Owners 16,631
Total Resources $77,536

Maintenance Tasks
Wetlands Maintenance (Utilities) 8,000
Landscape Maintenance (Streets) 6,500

Administrative Costs
Infrastructure Finance
Administration 493
Accounting
Administration 1,098
County Billing 92
Total Expenditures $16,183

Estimated Ending Fund Balance $61,353
Year-Over-Year Change in Fund Balance $448

Assessment Per Parcel $148.49

PARCEL ASSESSMENT

District Name
FY2024/25
Maximum
Authorized
Assessment
FY2023/24
Assessment
per
Residential
Parcel
FY24/25
Assessment
per
Residential
Parcel
Northside Subdivision
Maintenance District $191.25 $141.43 $148.49

The maximum authorized assessment is not being increased for FY2024/25 given the district does not have an automatic annual adjustment to the maximum authorized assessment to account for inflation.

Exhibit A

Northside Subdivision Maintenance District
Summary of Costs
Fiscal Year 2024/25

Estimated Beginning Fund Balance $60,905
Total Assessed to Property Owners 16,631
Total Resources $77,536

Maintenance Tasks
Wetlands Maintenance (Utilities) 8,000
Landscape Maintenance (Streets) 6,500

Administrative Costs
Infrastructure Finance
Administration 493
Accounting
Administration 1,098
County Billing 92
Total Expenditures $16,183

Estimated Ending Fund Balance $61,353
Year-Over-Year Change in Fund Balance 448

Assessment Per Parcel $148.49

EXHIBIT B

EXHIBIT C

NORTHSIDE SUBDIVISION MAINTENANCE DISTRICT

METHOD OF SPREAD

The following action describes the proposed method of assessing the annual maintenance costs for the Northside Subdivision Maintenance District to each parcel in the district in relation to the amount of benefit received. Costs for this district are assessed to each parcel within the district boundary except for those parcels owned by public agencies or dedicated for public use.

The costs of maintenance, more specifically described in Exhibit A to this report, will be spread equally to all single-family parcels within the district.

The cost of all incidental expenses, including preparation of Engineers Report, annual proceedings and district administration, will be spread equally to all single- family parcels within the district.

The “total number of single– family parcels” in the district was determined from the actual number of recorded lots of Northside Unit #1 and Unit #2. The “single –family assessment” was calculated by taking the total cost of the district and dividing it equally by the “total number of single-family parcels” in the district. The “single –family assessment” was spread equally to each recorded single-family lot within the recorded subdivision of Northside Unit #1 and Unit #2.

EXHIBIT D

NORTHSIDE SUBDIVISION MAINTENANCE DISTRICT

ASSESSMENT ROLL
FY 2024/25

PARCEL

DESCRIPTION
NO. APN # AMOUNT

1 22602100110000 $148.48
2 22602100120000 $148.48
3 22602100130000 $148.48
4 22602100140000 $148.48
5 22602100150000 $148.48
6 22602100160000 $148.48
7 22602100170000 $148.48
8 22602100180000 $148.48
9 22602100190000 $148.48
10 22602100200000 $148.48
11 22602100210000 $148.48
12 22602100220000 $148.48
13 22602100230000 $148.48
14 22602100240000 $148.48
15 22602100250000 $148.48
16 22602100260000 $148.48
17 22602100270000 $148.48
18 22602100280000 $148.48
19 22602100290000 $148.48
20 22602100300000 $148.48
21 22602100310000 $148.48
22 22602100320000 $148.48
23 22602100330000 $148.48
24 22602100340000 $148.48
25 22602100350000 $148.48
26 22602100360000 $148.48
27 22602100370000 $148.48
28 22602100380000 $148.48
29 22602100390000 $148.48
30 22602100400000 $148.48
31 22602100410000 $148.48
32 22602100420000 $148.48
33 22602100430000 $148.48
34 22602100440000 $148.48
35 22602100450000 $148.48
36 22602100460000 $148.48
37 22602100470000 $148.48
38 22602100480000 $148.48
39 22602100490000 $148.48
40 22602100500000 $148.48
41 22602100510000 $148.48
42 22602100520000 $148.48
43 22602100540000 $148.48
44 22602100550000 $148.48
45 22602100560000 $148.48
46 22602100570000 $148.48
47 22602100580000 $148.48
48 22602100590000 $148.48
49 22602100600000 $148.48
50 22602100610000 $148.48
51 22602100620000 $148.48
52 22602100630000 $148.48
53 22602100640000 $148.48
54 22602100650000 $148.48
55 22602100660000 $148.48
56 22602100670000 $148.48
57 22602100680000 $148.48
58 22602100690000 $148.48
59 22602100700000 $148.48
60 22602100710000 $148.48
61 22602100720000 $148.48
62 22602100730000 $148.48
63 22602100740000 $148.48
64 22602100750000 $148.48
65 22602100770000 $148.48
66 22602100780000 $148.48
67 22602100790000 $148.48
68 22602100800000 $148.48
69 22602100810000 $148.48
70 22602100820000 $148.48
71 22602100830000 $148.48
72 22602100840000 $148.48
73 22602100850000 $148.48
74 22602100860000 $148.48
75 22602100870000 $148.48
76 22602100880000 $148.48
77 22602100890000 $148.48
78 22602100900000 $148.48
79 22602100910000 $148.48
80 22602100920000 $148.48
81 22602100930000 $148.48
82 22602100940000 $148.48
83 22602100950000 $148.48
84 22602100980000 $148.48
85 22602500060000 $148.48
86 22602500070000 $148.48
87 22602500080000 $148.48
88 22602500090000 $148.48
89 22602500100000 $148.48
90 22602500110000 $148.48
91 22602500120000 $148.48
92 22602500130000 $148.48
93 22602500140000 $148.48
94 22602500150000 $148.48
95 22602500160000 $148.48
96 22602500170000 $148.48
97 22602500180000 $148.48
98 22602500190000 $148.48
99 22602500200000 $148.48
100 22602500210000 $148.48
101 22602500220000 $148.48
102 22602500230000 $148.48
103 22602500240000 $148.48
104 22602500250000 $148.48
105 22602500260000 $148.48
106 22602500270000 $148.48
107 22602500280000 $148.48
108 22602500290000 $148.48
109 22602500300000 $148.48
110 22602500310000 $148.48
111 22602500320000 $148.48
112 22602500330000 $148.48

EXHIBIT E

RESOLUTION NO.

Adopted by the Sacramento City Council

Resolution Approving Engineer’s Annual Report, Adopting the Laguna Creek Maintenance District Annual Budget, and Levying Assessment for Fiscal Year (FY) 2024/25

BACKGROUND

A. The Laguna Creek Maintenance District (District), as depicted in Exhibit A, was established by the City Council, and approved by the property owners on April 16, 1991.

B. The City Council established the District under Chapter 3.124 of the Sacramento City Code (Chapter 3.124) and has previously levied assessments on property in the District to pay for landscaping maintenance services and related services to be provided within the District, all in accordance with Chapter 3.124. The Engineer’s Annual Report summarizes the maintenance activities performed.

Pursuant to Sacramento City Code section 3.124.190, the City Council must annually adopt the Engineer’s Annual Report, adopt the District budget, and levy the assessment.

C. The total assessment for FY2024/25 is projected at $240,219, with an expense budget of $187,300 as shown on Exhibit B to the resolution and detailed in the Engineer’s Annual Report, which is Exhibit C to the resolution. The total assessment in FY2024/25 is more than projected expenses to fully fund budgeted expenses and provide for contingency funds.

D. The proposed assessment amounts to be levied for FY2024/25 vary by land use but represent a 3.76% increase over the FY2023/24 assessment amounts and equates to an increase of $2.86 per single family home. The assessment will continue to increase in future years to fully fund expenses and increase fund balance to a prudent level. The District does not have an automatic annual adjustment to the maximum authorized assessment amount to account for inflation. The maximum authorized annual assessment is therefore not increasing for FY2024/25, and as noted above, the proposed assessment to be levied for FY2024/25 is below the maximum. Detailed information about the assessment is shown in Exhibit B.

BASED ON THE FACTS SET FORTH IN THE BACKGROUND, THE CITY COUNCIL RESOLVES AS FOLLOWS:

Section 1. The City Council finds and determines that the background statements A through E are true and correct.

Section 2. The City Council hereby:

(b) Adopts the annual budget set forth in the FY2024/25 Engineer’s Annual Report and shown in Exhibit B.

Section 3. The City Manager or the City Manager’s designee is authorized to make any necessary budgetary adjustments associated with the approval of the Engineer’s Annual Report for FY2024/25.

Section 4. Exhibits A, B, and C are part of the resolution.

Table of Contents:

Exhibit A - Boundary Map
Exhibit B - FY2024/25 Budget
Exhibit C - FY2024/25 Engineer’s Annual Report

EXHIBIT A

Laguna Creek Maintenance District Boundary Map

EXHIBIT B

LAGUNA CREEK MAINTENANCE DISTRICT

BUDGET AND PARCEL ASSESSMENT
FY2024/25
(FUND 2206)

Estimated Beginning Fund Balance $432,889
Total Assessed to Property Owners 240,219
Total Resources $673,108

Maintenance Services
Parks 104,707
Park Community Outreach 25,000
Department of Public Works (Streets) 51,580

Administrative Costs
Infrastructure Finance
Administration 3,335
Accounting
Administration 1,098
County Billing 1,580
Total Expenditures $187,300

Estimated Ending Fund Balance $485,808
Year-Over-Year Change in Fund Balance $52,919

PARCEL ASSESSMENT

The maximum authorized assessment amounts are not being increased for FY2024/25 given the district does not have an automatic annual adjustment to the maximum authorized assessment to account for inflation.

Exhibit A
Laguna Creek Maintenance District
Summary of Costs
FY 2024/25

Estimated Beginning Fund Balance $432,889
Total Assessed to Property Owners 240,219
Total Resources $673,108

Parks
Park Maintenance 104,707
Community Outreach 25,000
Department of Public Works (Streets)
Maintenance Services 51,580

Administrative Costs
Infrastructure Finance
Administration 3,335
Accounting
Administration 1,098
County Billing 1,580
Total Expenditures $187,300

Estimated Ending Fund Balance $485,808
Year-Over-Year Change in Fund Balance $52,919

EXHIBIT B

EXHIBIT C

METHOD OF SPREADING ASSESSMENTS

The following section describes the proposed method of assessing the costs for the Laguna Creek Maintenance District to each parcel in the District in relation to the amount of benefit received. Costs for this District are assessed to each parcel within the District boundary except for those parcels owned by public agencies or dedicated for public use.

All of the land that was determined to benefit from the improvements funded by the Laguna Creek Assessment District (established in 1988) will also benefit from the operation and maintenance work of this Maintenance District.

Cost of maintenance is assessed to each benefited parcel in proportion to its residents or employees to the total number of residents (for single family and multi-family residences) and employees (for non-residential parcels) which benefit from the Maintenance District. Each employee is determined to have 40 percent of the benefit of a resident. Each single-family residential unit was determined to have an average of 2.673 persons per unit and each multi- family residential unit was determined to have an average of 1.818 persons per unit (Reference 1980 census). The number of residential units for each single-family residential parcel within the Maintenance District boundary is based on existing final and tentative maps.

Developed multi-family parcels are assessed assuming 15 units per acre. The number of employees in each non-residential parcel was calculated by multiplying an average of 33.47 employees per acre by an average parcel size. The average parcel sizes were calculated to be 12,500 sq. ft. for the 0-25,000 sq. ft. size category, 62,500 sq. ft. for the 25,001-100,000 sq. ft. size category, and 130,000 sq. ft. for the greater than 100,000 sq. ft. size category.

Based on operation use factors, churches were determined to have two-sevenths of the benefiting employees of a 0-25,000 sq. ft. non-residential parcel.

Costs for billing and administration for the District are assessed to each benefited parcel equally, as each parcel is considered to receive the same benefit from this work regardless of land use or parcel size. The amount assessed to each parcel was determined by dividing the cost of billing and administration by the total number of parcels within the District boundary, excluding those parcels owned by public agencies or dedicated for public use. The number of parcels in the District was determined from the following table. The subdivisions listed in italicized font on the following table refer to fully recorded subdivisions; therefore, the number of lots shown for those subdivisions equals the number of the recorded parcels in those subdivisions. The remaining lines each correspond to one recorded parcel. The total number of parcels in the District is 2,630.

The following table shows the number of residential units and non-residential acres contained in each subdivision or parcel. As mentioned above, the italicized subdivisions on the table refer to recorded subdivisions. The assessments for these subdivisions are spread equally to each recorded single-family lot in the subdivision. The rest of the lines refer to individual parcels, which are given by assessment number in the far-left column. Some of these parcels have tentative subdivision maps, as shown, from which lot counts were made for assessment purposes. In those cases where several parcels are included under one tentative subdivision map heading and several lot counts are given, each lot count refers to one of the assessed parcels, in respective order.

EXHIBIT E

ASSESSMENT DIAGRAM

The assessment district boundary coincides with the boundaries shown on the following Assessment Diagrams & Subdivision Maps* with recorded Date, Book/Page:

Astikos Ranch 6/2/98, 117/100
Duncan Estates 6/13/90, 117/87 and 117/88
Laguna Estates 1 3/30/90, 117/87 6/13/90, 117/105
Laguna Estates 2 4/17/90, 117/88 9/17/90, 117/106
Arlington Pk Creekside 2 6/2/98, 117/101 2/9/95, 117/123 Arlington Pk Creekside 3 5/16/97, 117/128
Arlington Pk Creekside 4 9/26/95, 117/124 and 117/125
Arlington Park 1 5/25/89, 117/89 9/27/93, 117/119 Arlington Park 2 6/13/90, 117/102 9/17/90, 117/103 10/26/90, 117/104 Arlington Park 3 9/17/90, 117/107
Arlington Park 4 5/25/89, 117/89
Arlington Park 5 phs 1 3/2/96, 117/122
Arlington Park 5 phs 2 3/2/96, 117/126
Dutch Fair 1 12/5/90, 117/96
Carlin Estates 12/5/90, 117/96
Laguna Park 1 2/2/89, 117/86
Laguna Park 2 6/13/90, 117/102
Laguna Creek 1 4/1/88, 117/84
Laguna Creek 2 3/24/99, 117/94 and 117/95
Laguna Verde 5/26/93, 117/90 and 117/91
Laguna Parkway 7/19/93, 117/97 to 117/99
Laguna Creek 1A 3/15/91, 117/85
Dutch Fair 2 12/5/90, 117/96
Jacinto West 4/23/92, 117/113
Laguna Verde 2 5/26/93, 117/92 7/18/95, 117/116
Newport Cove 9/18/94, 117/121
Laguna Bluffs 7/28/98, 117/130
Laguna Creek 3 3/24/99, 117/133
Wickford Square 6/27/06, 354/7

RESOLUTION NO.

Adopted by the Sacramento City Council

Resolution Approving Engineer’s Annual Report, Adopting the Neighborhood Water Quality District Annual Budget, and Levying Assessment for Fiscal Year (FY) 2024/25

BACKGROUND

A. The Neighborhood Water Quality District (“District”) formerly known as the Meadowview Estates Maintenance District, as depicted in Exhibit A, was established by the City Council, and approved by the property owners on July 23, 1991.

B. The City Council established the District under Chapter 3.124 of the Sacramento City Code (Chapter 3.124); and has previously levied assessments on property in the District to pay for maintenance related to the water quality mitigation program and related services to be provided within the District, all in accordance with Chapter 3.124. The Engineer’s Annual Report summarizes the maintenance activities performed. Pursuant to Sacramento City Code section 3.124.190, the City Council must annually adopt the Engineer’s Annual Report, adopt the District budget, and levy the assessment.

C. The total assessment for the five subdivisions for FY2024/25 is projected at $86,037, with an expense budget of $101,744 as shown on Exhibit B to the resolution and detailed in the Engineer’s Annual Report, which is Exhibit C to the resolution. The total assessment in FY2024/25 is less than projected expenses due to the utilization of excess fund balance.

D. The proposed assessment amounts to be levied for FY2024/25 vary by land use but represent a 4% increase over the FY2023/24 assessment amounts. The increase in the actual assessment for parcels in each subdivision ranges between $0.50 and $13.64 per single family home and $85.53 and $149.86 per commercial parcel. The assessment will continue to increase in future years to fully fund expenses as the excess fund balance is depleted. The proposed assessment amounts to be levied are below the maximum authorized assessment amounts. Pursuant to City Code section 3.124.120 and Resolution No. 2003-0609, City Council previously authorized annual automatic increases to the maximum authorized assessment amount to account for inflation, provided such annual increases do not exceed 4%. The maximum authorized annual assessment is increasing by 3.67% for FY2024/25. The 2023 San Francisco- Oakland-Hayward area (All Urban Consumers) Price Index annual average increase is 3.67%. The proposed assessment to be levied for FY2024/25 is below the maximum. Detailed information about the assessment is shown in Exhibit B.

BASED ON THE FACTS SET FORTH IN THE BACKGROUND, THE CITY COUNCIL RESOLVES AS FOLLOWS:

Section 1. The City Council finds and determines that the background statements A through E are true and correct.

Section 2. The City Council hereby:

(b) Adopts the annual budget set forth in the FY2024/25 Engineer’s Annual Report and as shown in Exhibit B.

Section 3. The City Manager or the City Manager’s designee is authorized to make any necessary budgetary adjustments associated with the approval of the Engineer’s Annual Report for FY2024/25.

Section 4. Exhibits A, B, and C are part of the resolution.

Table of Contents:

Exhibit A - Boundary Map
Exhibit B - FY2024/25 Budget
Exhibit C - FY2024/25 Engineer’s Annual Report

EXHIBIT A

EXHIBIT B

NEIGHBORHOOD WATER QUALITY DISTRICT

DISTRICT BUDGET AND PARCEL ASSESSMENT
FY2024/25
(FUND 2226)

Estimated Beginning Fund Balance $323,250
Total Assessed to Property Owners 86,037
Total Resources $409,287

Maintenance Services
Department of Public Works (Streets) 63,215
Parks 31,101
Department of Utilities 3,000

Administrative Costs
Infrastructure Finance
Administration 2,654
Accounting
Administration 1,098
County Billing 676
Total Expenditures $101,744

Estimated Ending Fund Balance $307,543
Year-Over-Year Change in Fund Balance ($15,707)

SUBDIVISION BREAKDOWN

PARCEL ASSESSMENT

The maximum authorized assessment amounts for FY2024/25 have automatically increased for inflation by 3.67%. The 2023 San Francisco-Oakland-Hayward area (All Urban Consumers) Price Index annual average increase is 3.67%. The proposed assessment to be levied for FY2024/25 is below the maximum.

Exhibit A
Neighborhood Water Quality Maintenance District
Cost Estimate
FY 2024/25

Subdivision Breakdown

Fund Budget

Estimated Beginning Fund Balance $323,250
Total Assessed to Property Owners 86,037
Total Resources $409,287

Department of Public Works (Streets) 63,215
Parks 31,101
Department of
Utilities
3,000

Administrative Costs
Infrastructure Finance
Administration 2,654
Accounting
Administration 1,098
County Billing 676
Total Expenditures $101,744

Estimated Ending Fund Balance $307,543
Year-Over-Year Change in Fund Balance ($15,707)

EXHIBIT B

EXHIBIT C

NEIGHBORHOOD WATER QUALITY DISTRICT

METHOD OF SPREAD

1. The cost of maintenance for landscaping, irrigation systems and water quality drainage swale and the cost for contract maintenance and any annexation documents (only if annexed that year) will be spread equally to each residential unit (lot) within their respective subdivision.

The following exception will apply:

Hampton Station Subdivision

The maintenance cost for landscaping, irrigation systems, drainage structures and water quality features and the cost for contract maintenance will be spread according to the following steps:

a) Determining cost by land use acreage. The total maintenance cost will be apportioned to both residential and non-residential areas, according to the acreage of each land use area. Except for Lot 98 of the subdivision map entitled “Hampton Station Unit No.1”, recorded on July 13, 2007 at the Sacramento County in Book 370 of Maps, Map number 1. Only the acreage portion of this lot that is benefiting from the improvement maintenance work being described in this report will be included.

b) Residential maintenance cost. After determining the total cost for the residential area, based on the acreage of the residential area, the maintenance cost will now be spread to each residential unit equally. However, since the Remainder Parcel (Remainder) in the above recorded map of “Hampton Station Unit No. 1” has not been subdivided yet, the number of proposed units in the approved tentative map for the Remainder will be used to define the total number of residential units. The cost for each proposed unit in the Remainder will be totaled and billed to the Remainder.

When the Remainder’s subdivision map is approved, the cost for the Remainder will then be assessed equally to each subdivided residential unit within the Remainder.

c) Non-residential maintenance cost. After determining the total cost for the non- residential area, based on the acreage of the non-residential area, the maintenance cost will now be spread to each non-residential lot according to the acreage of each lot. Except for Lot 98 in the above recorded map of “Hampton Station Unit No. 1”.

Only the acreage portion of this lot that is benefiting from the improvement maintenance work being described in this report will be included.

The cost of all incidental expenses including preparation of the Engineer’s Report, annexation documents (only if annexed that year), district administration and annual billing expenses will be spread equally to each residential unit and to each non-residential lot within the district. Since the Remainder has not been subdivided yet, the cost for each proposed unit in the Remainder will be totaled and billed to the Remainder. When the Remainder’s subdivision map is approved, the cost for the Remainder will then be assessed equally to each subdivided residential unit within the Remainder.

2. The cost of all incidental expenses including preparation of the Engineer’s Report, district administration and annual billing expenses will be spread equally to each residential unit within the district.

The following exception will apply:

Hampton Station Subdivision

3. The maximum annual assessment may be increased for inflation. The amount of the increase may not exceed 4% a year and will be computed using the prior-year annual average of the Consumer Price Index for the San Francisco-Oakland-San Jose area (All Urban Consumers) or a substitute index of a similar nature should that index be discontinued.

EXHIBIT D
Assessment Roll
FY 2024-25
Neighborhood Water Quality District

No. APN# Amount

Subdivision

3-1

048-0270-001 $179.24 Buena Park
3-2

048-0270-002 $179.24 Buena Park
3-3

048-0270-003 $179.24 Buena Park
3-4

048-0270-004 $179.24 Buena Park
3-5

048-0270-005 $179.24 Buena Park
3-6

048-0270-006 $179.24 Buena Park
3-7

048-0270-007 $179.24 Buena Park
3-8

048-0270-008 $179.24 Buena Park
3-9

048-0270-009 $179.24 Buena Park
3-10

048-0270-010 $179.24 Buena Park
3-11

048-0270-011 $179.24 Buena Park
3-12

048-0270-012 $179.24 Buena Park
3-13

048-0270-013 $179.24 Buena Park
3-14

048-0270-014 $179.24 Buena Park
3-15

048-0270-015 $179.24 Buena Park
3-16

048-0270-016 $179.24 Buena Park
3-17

048-0270-017 $179.24 Buena Park
3-18

048-0270-018 $179.24 Buena Park
3-19

048-0270-019 $179.24 Buena Park
3-20

048-0270-020 $179.24 Buena Park
3-21

048-0270-021 $179.24 Buena Park
3-22

048-0270-022 $179.24 Buena Park
3-23

048-0270-023 $179.24 Buena Park
3-24

048-0270-024 $179.24 Buena Park
3-25

048-0270-025 $179.24 Buena Park
3-26

048-0270-026 $179.24 Buena Park
3-27

048-0270-027 $179.24 Buena Park
3-28

048-0270-028 $179.24 Buena Park
3-29

048-0270-029 $179.24 Buena Park
3-30

048-0270-030 $179.24 Buena Park
3-31

048-0270-031 $179.24 Buena Park
3-32

048-0270-032 $179.24 Buena Park
3-33

048-0270-033 $179.24 Buena Park
3-34

048-0270-034 $179.24 Buena Park
3-35

048-0270-035 $179.24 Buena Park
3-36

048-0270-036 $179.24 Buena Park
3-37

048-0270-037 $179.24 Buena Park
3-38

048-0270-038 $179.24 Buena Park
3-39

048-0270-039 $179.24 Buena Park
3-40

048-0270-040 $179.24 Buena Park
3-41

048-0270-041 $179.24 Buena Park
3-42

048-0270-042 $179.24 Buena Park
3-43

048-0270-043 $179.24 Buena Park
3-44

048-0270-044 $179.24 Buena Park
3-45

048-0270-045 $179.24 Buena Park
3-46

048-0270-046 $179.24 Buena Park
3-47

048-0270-047 $179.24 Buena Park
3-48

048-0270-048 $179.24 Buena Park
3-49

048-0270-049 $179.24 Buena Park
3-50

048-0270-050 $179.24 Buena Park
3-51

048-0270-051 $179.24 Buena Park
3-52

048-0270-052 $179.24 Buena Park
3-53

048-0270-053 $179.24 Buena Park
3-54

048-0270-054 $179.24 Buena Park
3-55

048-0270-055 $179.24 Buena Park
3-56

048-0270-056 $179.24 Buena Park
3-57

048-0270-057 $179.24 Buena Park
3-58

048-0270-058 $179.24 Buena Park
3-59

048-0270-059 $179.24 Buena Park
5-93C

049-0570-001 $3,896.26 Hampton Station
5-94C

049-0570-002 $2,416.82 Hampton Station
5-98C

049-0570-006 $2,223.84 Hampton Station
5-1

049-0580-001 $150.14 Hampton Station
5-2

049-0580-002 $150.14 Hampton Station
5-3

049-0580-003 $150.14 Hampton Station
5-4

049-0580-004 $150.14 Hampton Station
5-5

049-0580-005 $150.14 Hampton Station
5-6

049-0580-006 $150.14 Hampton Station
5-7

049-0580-007 $150.14 Hampton Station
5-8

049-0580-008 $150.14 Hampton Station
5-9

049-0580-009 $150.14 Hampton Station
5-10

049-0580-010 $150.14 Hampton Station
5-11

049-0580-011 $150.14 Hampton Station
5-12

049-0580-012 $150.14 Hampton Station
5-13

049-0580-013 $150.14 Hampton Station
5-14

049-0580-014 $150.14 Hampton Station
5-15

049-0580-015 $150.14 Hampton Station
5-16

049-0580-016 $150.14 Hampton Station
5-17

049-0580-017 $150.14 Hampton Station
5-18

049-0580-018 $150.14 Hampton Station
5-19

049-0580-019 $150.14 Hampton Station
5-20

049-0580-020 $150.14 Hampton Station
5-21

049-0580-021 $150.14 Hampton Station
5-22

049-0580-022 $150.14 Hampton Station
5-23

049-0580-023 $150.14 Hampton Station
5-24

049-0580-024 $150.14 Hampton Station
5-25

049-0580-025 $150.14 Hampton Station
5-26

049-0580-026 $150.14 Hampton Station
5-27

049-0580-027 $150.14 Hampton Station
5-28

049-0580-028 $150.14 Hampton Station
5-29

049-0580-029 $150.14 Hampton Station
5-30

049-0580-030 $150.14 Hampton Station
5-31

049-0580-031 $150.14 Hampton Station
5-32

049-0580-032 $150.14 Hampton Station
5-33

049-0580-033 $150.14 Hampton Station
5-34

049-0580-034 $150.14 Hampton Station
5-35

049-0580-035 $150.14 Hampton Station
5-36

049-0580-036 $150.14 Hampton Station
5-37

049-0580-037 $150.14 Hampton Station
5-38

049-0580-038 $150.14 Hampton Station
5-39

049-0580-039 $150.14 Hampton Station
5-40

049-0580-040 $150.14 Hampton Station
5-41

049-0580-041 $150.14 Hampton Station
5-42

049-0580-042 $150.14 Hampton Station
5-43

049-0580-043 $150.14 Hampton Station
5-44

049-0580-044 $150.14 Hampton Station
5-45

049-0580-045 $150.14 Hampton Station
5-46

049-0580-046 $150.14 Hampton Station
5-47

049-0580-047 $150.14 Hampton Station
5-48

049-0580-048 $150.14 Hampton Station
5-49

049-0580-049 $150.14 Hampton Station
5-50

049-0580-050 $150.14 Hampton Station
5-51

049-0580-051 $150.14 Hampton Station
5-52

049-0580-052 $150.14 Hampton Station
5-53

049-0580-053 $150.14 Hampton Station
5-54

049-0580-054 $150.14 Hampton Station
5-55

049-0580-055 $150.14 Hampton Station
5-56

049-0580-056 $150.14 Hampton Station
5-57

049-0580-057 $150.14 Hampton Station
5-58

049-0580-058 $150.14 Hampton Station
5-59

049-0580-059 $150.14 Hampton Station
5-60

049-0580-060 $150.14 Hampton Station
5-61

049-0580-061 $150.14 Hampton Station
5-62

049-0580-062 $150.14 Hampton Station
5-63

049-0580-063 $150.14 Hampton Station
5-64

049-0580-064 $150.14 Hampton Station
5-65

049-0580-065 $150.14 Hampton Station
5-66

049-0580-066 $150.14 Hampton Station
5-67

049-0580-067 $150.14 Hampton Station
5-68

049-0580-068 $150.14 Hampton Station
5-69

049-0580-069 $150.14 Hampton Station
5-70

049-0580-070 $150.14 Hampton Station
5-71

049-0580-071 $150.14 Hampton Station
5-72

049-0580-072 $150.14 Hampton Station
5-73

049-0580-073 $150.14 Hampton Station
5-74

049-0580-074 $150.14 Hampton Station
5-75

049-0580-075 $150.14 Hampton Station
5-76

049-0580-076 $150.14 Hampton Station
5-77

049-0580-077 $150.14 Hampton Station
5-78

049-0580-078 $150.14 Hampton Station
5-79

049-0580-079 $150.14 Hampton Station
5-80

049-0580-080 $150.14 Hampton Station
5-81

049-0580-081 $150.14 Hampton Station
5-82

049-0580-082 $150.14 Hampton Station
5-83

049-0580-083 $150.14 Hampton Station
5-84

049-0580-084 $150.14 Hampton Station
5-85

049-0580-085 $150.14 Hampton Station
5-86

049-0580-086 $150.14 Hampton Station
5-87

049-0580-087 $150.14 Hampton Station
5-88

049-0580-088 $150.14 Hampton Station
5-89

049-0580-089 $150.14 Hampton Station
5-90

049-0580-090 $150.14 Hampton Station
5-91

049-0580-091 $150.14 Hampton Station
5-92

049-0580-092 $150.14 Hampton Station
5-93

049-0590-003 $150.14 Hampton Station
5-94

049-0590-004 $150.14 Hampton Station
5-95

049-0590-005 $150.14 Hampton Station
5-96

049-0590-006 $150.14 Hampton Station
5-97

049-0590-007 $150.14 Hampton Station
5-98

049-0590-008 $150.14 Hampton Station
5-99

049-0590-009 $150.14 Hampton Station
5-100

049-0590-010 $150.14 Hampton Station
5-101

049-0590-011 $150.14 Hampton Station
5-102

049-0590-012 $150.14 Hampton Station
5-103

049-0590-013 $150.14 Hampton Station
5-104

049-0590-014 $150.14 Hampton Station
5-105

049-0590-015 $150.14 Hampton Station
5-106

049-0590-016 $150.14 Hampton Station
5-107

049-0590-017 $150.14 Hampton Station
5-108

049-0590-018 $150.14 Hampton Station
5-109

049-0590-019 $150.14 Hampton Station
5-110

049-0590-020 $150.14 Hampton Station
5-111

049-0590-021 $150.14 Hampton Station
5-112

049-0590-022 $150.14 Hampton Station
5-113

049-0590-023 $150.14 Hampton Station
5-114

049-0590-024 $150.14 Hampton Station
5-115

049-0590-025 $150.14 Hampton Station
5-116

049-0590-026 $150.14 Hampton Station
5-117

049-0590-027 $150.14 Hampton Station
5-118

049-0590-028 $150.14 Hampton Station
5-119

049-0590-029 $150.14 Hampton Station
5-120

049-0590-030 $150.14 Hampton Station
5-121

049-0590-031 $150.14 Hampton Station
5-122

049-0590-032 $150.14 Hampton Station
5-123

049-0590-033 $150.14 Hampton Station
5-124

049-0590-034 $150.14 Hampton Station
5-125

049-0590-035 $150.14 Hampton Station
5-126

049-0590-036 $150.14 Hampton Station
5-127

049-0590-037 $150.14 Hampton Station
5-128

049-0590-038 $150.14 Hampton Station
5-129

049-0590-039 $150.14 Hampton Station
5-130

049-0590-040 $150.14 Hampton Station
5-131

049-0590-041 $150.14 Hampton Station
5-132

049-0590-042 $150.14 Hampton Station
5-133

049-0590-043 $150.14 Hampton Station
5-134

049-0590-044 $150.14 Hampton Station
5-135

049-0590-045 $150.14 Hampton Station
5-136

049-0590-046 $150.14 Hampton Station
5-137

049-0590-047 $150.14 Hampton Station
5-138

049-0590-048 $150.14 Hampton Station
5-139

049-0590-049 $150.14 Hampton Station
5-140

049-0590-050 $150.14 Hampton Station
5-141

049-0590-051 $150.14 Hampton Station
5-142

049-0590-052 $150.14 Hampton Station
5-143

049-0590-053 $150.14 Hampton Station
5-144

049-0590-054 $150.14 Hampton Station
5-145

049-0590-055 $150.14 Hampton Station
5-146

049-0590-056 $150.14 Hampton Station
5-147

049-0590-057 $150.14 Hampton Station
5-148

049-0600-001 $150.14 Hampton Station
5-149

049-0600-002 $150.14 Hampton Station
5-150

049-0600-003 $150.14 Hampton Station
5-151

049-0600-004 $150.14 Hampton Station
5-152

049-0600-005 $150.14 Hampton Station
5-153

049-060-0006 $150.14 Hampton Station
5-154

049-0600-007 $150.14 Hampton Station
5-155

049-0600-008 $150.14 Hampton Station
5-156

049-0600-009 $150.14 Hampton Station
5-157

049-0600-010 $150.14 Hampton Station
5-158

049-0600-011 $150.14 Hampton Station
5-159

049-0600-012 $150.14 Hampton Station
5-160

049-0600-013 $150.14 Hampton Station
5-161

049-0600-014 $150.14 Hampton Station
5-162

049-0600-015 $150.14 Hampton Station
5-163

049-0600-016 $150.14 Hampton Station
5-164

049-0600-017 $150.14 Hampton Station
5-165

049-0600-018 $150.14 Hampton Station
5-166

049-0600-019 $150.14 Hampton Station
5-167

049-0600-020 $150.14 Hampton Station
5-168

049-0600-021 $150.14 Hampton Station
5-169

049-0600-022 $150.14 Hampton Station
5-170

049-0600-023 $150.14 Hampton Station
5-171

049-0600-024 $150.14 Hampton Station
5-172

049-0600-025 $150.14 Hampton Station
5-173

049-0600-026 $150.14 Hampton Station
5-174

049-0600-027 $150.14 Hampton Station
5-175

049-0600-028 $150.14 Hampton Station
5-176

049-0600-029 $150.14 Hampton Station
5-177

049-0600-030 $150.14 Hampton Station
2-1

052-0190-001 $38.86 Steamboat Bend
2-2

052-0190-002 $38.86 Steamboat Bend
2-3

052-0190-003 $38.86 Steamboat Bend
2-4

052-0190-004 $38.86 Steamboat Bend
2-5

052-0190-005 $38.86 Steamboat Bend
2-6

052-0190-006 $38.86 Steamboat Bend
2-7

052-0190-007 $38.86 Steamboat Bend
2-8

052-0190-008 $38.86 Steamboat Bend
2-9

052-0190-009 $38.86 Steamboat Bend
2-10

052-0190-010 $38.86 Steamboat Bend
2-11

052-0190-011 $38.86 Steamboat Bend
2-12

052-0190-012 $38.86 Steamboat Bend
2-13

052-0190-013 $38.86 Steamboat Bend
2-14

052-0190-014 $38.86 Steamboat Bend
2-15

052-0190-015 $38.86 Steamboat Bend
2-16

052-0190-016 $38.86 Steamboat Bend
2-17

052-0190-017 $38.86 Steamboat Bend
2-18

052-0190-018 $38.86 Steamboat Bend
2-19

052-0190-019 $38.86 Steamboat Bend
2-20

052-0190-020 $38.86 Steamboat Bend
2-21

052-0190-021 $38.86 Steamboat Bend
2-22

052-0190-022 $38.86 Steamboat Bend
2-23

052-0190-023 $38.86 Steamboat Bend
2-24

052-0190-024 $38.86 Steamboat Bend
2-25

052-0190-025 $38.86 Steamboat Bend
2-26

052-0190-026 $38.86 Steamboat Bend
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052-0190-027 $38.86 Steamboat Bend
2-28

052-0190-028 $38.86 Steamboat Bend
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052-0190-029 $38.86 Steamboat Bend
2-30

052-0190-030 $38.86 Steamboat Bend
2-31

052-0190-031 $38.86 Steamboat Bend
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052-0190-032 $38.86 Steamboat Bend
2-33

052-0190-033 $38.86 Steamboat Bend
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052-0190-034 $38.86 Steamboat Bend
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052-0190-035 $38.86 Steamboat Bend
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052-0190-036 $38.86 Steamboat Bend
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052-0190-037 $38.86 Steamboat Bend
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052-0190-038 $38.86 Steamboat Bend
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052-0190-039 $38.86 Steamboat Bend
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052-0190-040 $38.86 Steamboat Bend
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052-0190-041 $38.86 Steamboat Bend
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052-0190-042 $38.86 Steamboat Bend
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052-0190-043 $38.86 Steamboat Bend
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052-0190-044 $38.86 Steamboat Bend
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052-0190-045 $38.86 Steamboat Bend
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052-0190-046 $38.86 Steamboat Bend
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052-0190-047 $38.86 Steamboat Bend
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052-0190-048 $38.86 Steamboat Bend
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052-0190-049 $38.86 Steamboat Bend
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052-0190-050 $38.86 Steamboat Bend
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052-0190-051 $38.86 Steamboat Bend
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052-0190-052 $38.86 Steamboat Bend
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052-0190-053 $38.86 Steamboat Bend
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052-0190-054 $38.86 Steamboat Bend
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052-0190-055 $38.86 Steamboat Bend
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052-0190-056 $38.86 Steamboat Bend
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052-0190-057 $38.86 Steamboat Bend
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052-0190-058 $38.86 Steamboat Bend
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052-0190-059 $38.86 Steamboat Bend
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052-0190-060 $38.86 Steamboat Bend
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052-0190-061 $38.86 Steamboat Bend
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052-0190-062 $38.86 Steamboat Bend
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052-0190-063 $38.86 Steamboat Bend
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052-0190-064 $38.86 Steamboat Bend
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052-0190-065 $38.86 Steamboat Bend
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052-0190-077 $38.86 Steamboat Bend
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052-0200-018 $38.86 Steamboat Bend
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052-0200-019 $38.86 Steamboat Bend
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052-0200-020 $38.86 Steamboat Bend
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052-0200-021 $38.86 Steamboat Bend
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052-0200-022 $38.86 Steamboat Bend
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052-0200-023 $38.86 Steamboat Bend
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052-0200-026 $38.86 Steamboat Bend
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052-0200-028 $38.86 Steamboat Bend
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052-0200-029 $38.86 Steamboat Bend
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052-0200-030 $38.86 Steamboat Bend
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052-0200-031 $38.86 Steamboat Bend
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052-0200-033 $38.86 Steamboat Bend
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052-0200-034 $38.86 Steamboat Bend
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052-0200-035 $38.86 Steamboat Bend
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052-0200-036 $38.86 Steamboat Bend
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052-0200-053 $38.86 Steamboat Bend
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052-0200-054 $38.86 Steamboat Bend
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052-0200-055 $38.86 Steamboat Bend
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052-0200-056 $38.86 Steamboat Bend
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052-0200-057 $38.86 Steamboat Bend
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052-0200-058 $38.86 Steamboat Bend
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052-0200-059 $38.86 Steamboat Bend
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052-0200-060 $38.86 Steamboat Bend
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052-0200-061 $38.86 Steamboat Bend
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052-0200-062 $38.86 Steamboat Bend
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Estates
257

052-0230-063 $12.96 Meadowview
Estates
258

052-0230-064 $12.96 Meadowview
Estates
259

052-0230-065 $12.96 Meadowview
Estates
260

052-0230-066 $12.96 Meadowview
Estates
261

052-0230-067 $12.96 Meadowview
Estates
262

052-0230-068 $12.96 Meadowview
Estates
263

052-0230-069 $12.96 Meadowview
Estates
264

052-0230-070 $12.96 Meadowview
Estates
265

052-0230-071 $12.96 Meadowview
Estates
266

052-0230-072 $12.96 Meadowview
Estates
267

052-0230-073 $12.96 Meadowview
Estates
268

052-0250-001 $12.96 Meadowview
Estates
269

052-0250-002 $12.96 Meadowview
Estates
270

052-0250-003 $12.96 Meadowview
Estates
271

052-0250-004 $12.96 Meadowview
Estates
272

052-0250-005 $12.96 Meadowview
Estates
273

052-0250-006 $12.96 Meadowview
Estates
274

052-0250-007 $12.96 Meadowview
Estates
275

052-0250-008 $12.96 Meadowview
Estates
276

052-0250-009 $12.96 Meadowview
Estates
277

052-0250-010 $12.96 Meadowview
Estates
278

052-0250-011 $12.96 Meadowview
Estates
279

052-0250-012 $12.96 Meadowview
Estates
280

052-0250-013 $12.96 Meadowview
Estates
281

052-0250-014 $12.96 Meadowview
Estates
282

052-0250-015 $12.96 Meadowview
Estates
283

052-0250-016 $12.96 Meadowview
Estates
284

052-0250-017 $12.96 Meadowview
Estates
285

052-0250-018 $12.96 Meadowview
Estates
286

052-0250-019 $12.96 Meadowview
Estates
287

052-0250-020 $12.96 Meadowview
Estates
288

052-0250-021 $12.96 Meadowview
Estates
289

052-0250-022 $12.96 Meadowview
Estates
290

052-0250-023 $12.96 Meadowview
Estates
291

052-0250-024 $12.96 Meadowview
Estates
292

052-0250-025 $12.96 Meadowview
Estates
293

052-0250-026 $12.96 Meadowview
Estates
294

052-0250-027 $12.96 Meadowview
Estates
295

052-0250-028 $12.96 Meadowview
Estates
296

052-0250-029 $12.96 Meadowview
Estates
297

052-0250-030 $12.96 Meadowview
Estates
298

052-0250-031 $12.96 Meadowview
Estates
299

052-0250-032 $12.96 Meadowview
Estates
300

052-0250-033 $12.96 Meadowview
Estates
301

052-0250-034 $12.96 Meadowview
Estates
302

052-0250-035 $12.96 Meadowview
Estates
303

052-0250-036 $12.96 Meadowview
Estates
304

052-0250-037 $12.96 Meadowview
Estates
305

052-0250-038 $12.96 Meadowview
Estates
306

052-0250-039 $12.96 Meadowview
Estates
307

052-0250-040 $12.96 Meadowview
Estates
308

052-0250-041 $12.96 Meadowview
Estates
309

052-0250-042 $12.96 Meadowview
Estates
310

052-0250-043 $12.96 Meadowview
Estates
311

052-0250-044 $12.96 Meadowview
Estates
312

052-0250-045 $12.96 Meadowview
Estates
313

052-0250-046 $12.96 Meadowview
Estates
314

052-0250-047 $12.96 Meadowview
Estates
315

052-0250-048 $12.96 Meadowview
Estates
316

052-0250-049 $12.96 Meadowview
Estates
317

052-0250-050 $12.96 Meadowview
Estates
318

052-0250-051 $12.96 Meadowview
Estates
319

052-0250-052 $12.96 Meadowview
Estates
320

052-0260-001 $12.96 Meadowview
Estates
321

052-0260-002 $12.96 Meadowview
Estates
322

052-0260-003 $12.96 Meadowview
Estates
323

052-0260-004 $12.96 Meadowview
Estates
324

052-0260-005 $12.96 Meadowview
Estates
325

052-0260-006 $12.96 Meadowview
Estates
326

052-0260-007 $12.96 Meadowview
Estates
327

052-0260-008 $12.96 Meadowview
Estates
328

052-0260-009 $12.96 Meadowview
Estates
329

052-0260-010 $12.96 Meadowview
Estates
330

052-0260-011 $12.96 Meadowview
Estates
331

052-0260-012 $12.96 Meadowview
Estates
332

052-0260-013 $12.96 Meadowview
Estates
333

052-0260-014 $12.96 Meadowview
Estates
334

052-0260-015 $12.96 Meadowview
Estates
335

052-0260-016 $12.96 Meadowview
Estates
336

052-0260-017 $12.96 Meadowview
Estates
337

052-0260-018 $12.96 Meadowview
Estates
338

052-0260-019 $12.96 Meadowview
Estates
339

052-0260-020 $12.96 Meadowview
Estates
340

052-0260-021 $12.96 Meadowview
Estates
341

052-0260-022 $12.96 Meadowview
Estates
342

052-0260-023 $12.96 Meadowview
Estates
343

052-0260-024 $12.96 Meadowview
Estates
344

052-0260-025 $12.96 Meadowview
Estates
345

052-0260-026 $12.96 Meadowview
Estates
346

052-0260-027 $12.96 Meadowview
Estates
347

052-0260-028 $12.96 Meadowview
Estates
348

052-0260-029 $12.96 Meadowview
Estates
349

052-0260-030 $12.96 Meadowview
Estates
350

052-0260-031 $12.96 Meadowview
Estates
351

052-0260-032 $12.96 Meadowview
Estates
352

052-0260-033 $12.96 Meadowview
Estates
353

052-0260-034 $12.96 Meadowview
Estates
354

052-0260-035 $12.96 Meadowview
Estates
355

052-0260-036 $12.96 Meadowview
Estates
356

052-0260-037 $12.96 Meadowview
Estates
357

052-0260-038 $12.96 Meadowview
Estates
358

052-0260-039 $12.96 Meadowview
Estates
359

052-0260-040 $12.96 Meadowview
Estates
360

052-0260-041 $12.96 Meadowview
Estates
361

052-0260-042 $12.96 Meadowview
Estates
362

052-0260-043 $12.96 Meadowview
Estates
363

052-0260-044 $12.96 Meadowview
Estates
364

052-0260-045 $12.96 Meadowview
Estates
365

052-0260-046 $12.96 Meadowview
Estates
366

052-0260-047 $12.96 Meadowview
Estates
367

052-0260-048 $12.96 Meadowview
Estates
368

052-0260-049 $12.96 Meadowview
Estates
369

052-0260-050 $12.96 Meadowview
Estates
370

052-0260-051 $12.96 Meadowview
Estates
371

052-0260-052 $12.96 Meadowview
Estates
372

052-0270-001 $12.96 Meadowview
Estates
373

052-0270-002 $12.96 Meadowview
Estates
374

052-0270-003 $12.96 Meadowview
Estates
375

052-0270-004 $12.96 Meadowview
Estates
376

052-0270-005 $12.96 Meadowview
Estates
377

052-0270-006 $12.96 Meadowview
Estates
378

052-0270-007 $12.96 Meadowview
Estates
379

052-0270-008 $12.96 Meadowview
Estates
380

052-0270-009 $12.96 Meadowview
Estates
381

052-0270-010 $12.96 Meadowview
Estates
382

052-0270-011 $12.96 Meadowview
Estates
383

052-0270-012 $12.96 Meadowview
Estates
384

052-0270-013 $12.96 Meadowview
Estates
385

052-0270-014 $12.96 Meadowview
Estates
386

052-0270-015 $12.96 Meadowview
Estates
387

052-0270-016 $12.96 Meadowview
Estates
388

052-0270-017 $12.96 Meadowview
Estates
389

052-0270-018 $12.96 Meadowview
Estates
390

052-0270-019 $12.96 Meadowview
Estates
391

052-0270-020 $12.96 Meadowview
Estates
392

052-0270-021 $12.96 Meadowview
Estates
393

052-0270-022 $12.96 Meadowview
Estates
394

052-0270-023 $12.96 Meadowview
Estates
395

052-0270-024 $12.96 Meadowview
Estates
396

052-0270-025 $12.96 Meadowview
Estates
397

052-0270-026 $12.96 Meadowview
Estates
398

052-0270-027 $12.96 Meadowview
Estates
399

052-0270-028 $12.96 Meadowview
Estates
400

052-0270-029 $12.96 Meadowview
Estates
401

052-0270-030 $12.96 Meadowview
Estates
402

052-0270-031 $12.96 Meadowview
Estates
403

052-0270-032 $12.96 Meadowview
Estates
404

052-0270-033 $12.96 Meadowview
Estates
405

052-0270-034 $12.96 Meadowview
Estates
406

052-0270-035 $12.96 Meadowview
Estates
407

052-0270-036 $12.96 Meadowview
Estates
408

052-0270-037 $12.96 Meadowview
Estates
409

052-0270-038 $12.96 Meadowview
Estates
410

052-0270-039 $12.96 Meadowview
Estates
411

052-0270-040 $12.96 Meadowview
Estates
412

052-0270-041 $12.96 Meadowview
Estates
413

052-0270-042 $12.96 Meadowview
Estates
414

052-0270-043 $12.96 Meadowview
Estates
415

052-0270-044 $12.96 Meadowview
Estates
416

052-0270-045 $12.96 Meadowview
Estates
417

052-0270-046 $12.96 Meadowview
Estates
418

052-0270-047 $12.96 Meadowview
Estates
419

052-0270-048 $12.96 Meadowview
Estates
420

052-0270-049 $12.96 Meadowview
Estates
421

052-0270-050 $12.96 Meadowview
Estates
422

052-0270-051 $12.96 Meadowview
Estates
423

052-0270-052 $12.96 Meadowview
Estates
424

052-0270-053 $12.96 Meadowview
Estates
425

052-0270-054 $12.96 Meadowview
Estates
426

052-0270-055 $12.96 Meadowview
Estates
427

052-0270-056 $12.96 Meadowview
Estates
428

052-0270-057 $12.96 Meadowview
Estates
429

052-0270-058 $12.96 Meadowview
Estates
430

052-0270-059 $12.96 Meadowview
Estates
431

052-0270-060 $12.96 Meadowview
Estates
432

052-0270-061 $12.96 Meadowview
Estates
433

052-0270-062 $12.96 Meadowview
Estates
434

052-0270-063 $12.96 Meadowview
Estates
435

052-0270-064 $12.96 Meadowview
Estates
436

052-0270-065 $12.96 Meadowview
Estates
437

052-0270-066 $12.96 Meadowview
Estates
438

052-0270-067 $12.96 Meadowview
Estates
439

052-0270-068 $12.96 Meadowview
Estates
440

052-0270-069 $12.96 Meadowview
Estates
441

052-0270-070 $12.96 Meadowview
Estates
442

052-0270-071 $12.96 Meadowview
Estates
443

052-0270-072 $12.96 Meadowview
Estates
444

052-0270-073 $12.96 Meadowview
Estates
445

052-0270-074 $12.96 Meadowview
Estates
446

052-0270-075 $12.96 Meadowview
Estates
447

052-0270-076 $12.96 Meadowview
Estates
448

052-0270-077 $12.96 Meadowview
Estates
449

052-0270-078 $12.96 Meadowview
Estates
450

052-0270-079 $12.96 Meadowview
Estates
4-1

117-1510-001 $354.74 Sheldon 20
4-2

117-1510-002 $354.74 Sheldon 20
4-3

117-1510-003 $354.74 Sheldon 20
4-4

117-1510-004 $354.74 Sheldon 20
4-5

117-1510-005 $354.74 Sheldon 20
4-6

117-1510-006 $354.74 Sheldon 20
4-7

117-1510-007 $354.74 Sheldon 20
4-8

117-1510-008 $354.74 Sheldon 20
4-9

117-1510-009 $354.74 Sheldon 20
4-10

117-1510-010 $354.74 Sheldon 20
4-11

117-1510-011 $354.74 Sheldon 20
4-12

117-1510-012 $354.74 Sheldon 20
4-13

117-1510-013 $354.74 Sheldon 20
4-14

117-1510-014 $354.74 Sheldon 20
4-15

117-1510-015 $354.74 Sheldon 20
4-16

117-1510-016 $354.74 Sheldon 20
4-17

117-1510-017 $354.74 Sheldon 20
4-18

117-1510-018 $354.74 Sheldon 20
4-19

117-1510-019 $354.74 Sheldon 20
4-20

117-1510-020 $354.74 Sheldon 20
4-21

117-1510-021 $354.74 Sheldon 20
4-22

117-1510-022 $354.74 Sheldon 20
4-23

117-1510-023 $354.74 Sheldon 20
4-24

117-1510-024 $354.74 Sheldon 20
4-25

117-1510-025 $354.74 Sheldon 20
4-26

117-1510-026 $354.74 Sheldon 20
4-27

117-1510-027 $354.74 Sheldon 20
4-28

117-1510-028 $354.74 Sheldon 20
4-29

117-1510-029 $354.74 Sheldon 20
4-30

117-1510-030 $354.74 Sheldon 20
4-31

117-1510-031 $354.74 Sheldon 20
4-32

117-1510-032 $354.74 Sheldon 20
4-33

117-1510-033 $354.74 Sheldon 20
4-34

117-1510-034 $354.74 Sheldon 20
4-35

117-1510-035 $354.74 Sheldon 20
4-36

117-1510-036 $354.74 Sheldon 20
4-37

117-1510-037 $354.74 Sheldon 20
4-38

117-1510-038 $354.74 Sheldon 20
4-39

117-1510-039 $354.74 Sheldon 20
4-40

117-1510-040 $354.74 Sheldon 20
4-41

117-1510-041 $354.74 Sheldon 20
4-42

117-1510-042 $354.74 Sheldon 20
4-43

117-1510-043 $354.74 Sheldon 20
4-44

117-1510-044 $354.74 Sheldon 20
4-45

117-1510-045 $354.74 Sheldon 20
4-46

117-1510-046 $354.74 Sheldon 20
4-47

117-1510-047 $354.74 Sheldon 20
4-48

117-1510-048 $354.74 Sheldon 20
4-49

117-1510-049 $354.74 Sheldon 20
4-50

117-1510-050 $354.74 Sheldon 20
4-51

117-1510-051 $354.74 Sheldon 20
4-52

117-1510-052 $354.74 Sheldon 20
4-53

117-1510-053 $354.74 Sheldon 20
4-54

117-1510-054 $354.74 Sheldon 20
4-55

117-1510-055 $354.74 Sheldon 20
4-56

117-1510-056 $354.74 Sheldon 20
4-57

117-1510-057 $354.74 Sheldon 20
4-58

117-1510-058 $354.74 Sheldon 20
4-59

117-1510-059 $354.74 Sheldon 20
4-60

117-1510-060 $354.74 Sheldon 20
4-61

117-1510-061 $354.74 Sheldon 20
4-62

117-1510-062 $354.74 Sheldon 20
4-63

117-1510-063 $354.74 Sheldon 20
4-64

117-1510-064 $354.74 Sheldon 20
4-65

117-1510-065 $354.74 Sheldon 20
4-66

117-1510-066 $354.74 Sheldon 20
4-67

117-1510-067 $354.74 Sheldon 20
4-68

117-1510-068 $354.74 Sheldon 20
4-69

117-1510-069 $354.74 Sheldon 20
4-70

117-1510-070 $354.74 Sheldon 20
4-71

117-1510-071 $354.74 Sheldon 20
4-72

117-1510-072 $354.74 Sheldon 20
4-73

117-1510-073 $354.74 Sheldon 20
4-74

117-1510-074 $354.74 Sheldon 20
4-75

117-1510-075 $354.74 Sheldon 20
4-76

117-1510-076 $354.74 Sheldon 20
4-77

117-1510-077 $354.74 Sheldon 20
4-78

117-1510-078 $354.74 Sheldon 20
4-79

117-1510-079 $354.74 Sheldon 20
4-80

117-1510-080 $354.74 Sheldon 20
4-81

117-1510-081 $354.74 Sheldon 20
4-82

117-1510-082 $354.74 Sheldon 20
4-83

117-1510-083 $354.74 Sheldon 20
4-84

117-1510-084 $354.74 Sheldon 20
4-85

117-1510-085 $354.74 Sheldon 20
4-86

117-1510-086 $354.74 Sheldon 20
4-87

117-1510-087 $354.74 Sheldon 20
4-88

117-1510-088 $354.74 Sheldon 20
4-89

117-1510-089 $354.74 Sheldon 20

EXHIBIT E

ASSESSMENT DIAGRAM

The assessment district boundary coincides with the boundaries shown on the following subdivisions:

Sudivision / Annexation # Diagram Date / Book & Page

Meadowveiw Estates October 24, 2003 / Bk 97 Pg 5
Steamboat Bend / #1 March 31,2004 / Bk 98 Pg 13
Buena Park / #2 ` May 24,2005 / Bk 100 Pg 24
Sheldon 20 / #3 May 24, 2007 / Bk 107 Pg 1
Hampton Station / #4 November 8, 2007 / Bk 108 Pg 29

The Assessment Diagrams were recorded and on file with the Sacramento County Recorder’s Office.

Sacramento City CouncilMay 14, 2024

Sacramento City Council
May 14, 2024