Agenda packet — Shasta Lake City Council, June 17, 2024

CITY COUNCIL MEETING AGENDA June 17, 2025

CITY OF SHASTA LAKE

CITY COUNCIL

MEETING AGENDA
June 17, 2025
6:00 P.M.

Shasta Lake City Council Chambers
4488 Red Bluff Street  Shasta Lake, CA 96019
Mayor: Pamelyn Morgan
Vice Mayor: Justin Jones
Council Members: Toni Coates, Dan Ringwelski, Greg Watkins

OTHER WAYS TO PARTICIPATE IN THE MEETING
• Watch a livestream of the meeting online or view the recording any time after the meeting concludes at the following: cityofshastalake.org/meetings • Submit public comment electronically before the meeting to:
[email protected]. Public comment by email will be read into the record during consideration of the item the comment addresses. Each public comment will be limited to three minutes of reading. Include the item number you are commenting on in the subject line of the email. Once the vote has taken place on an item, no additional public comments will beaccepted.
• Submit public comment by mail addressed to City Clerk, City of Shasta Lake, PO Box 777, Shasta Lake, CA 96019. Mailed comments must be received one day prior to the meeting to be included.

1.0 CALL TO ORDER – REGULAR MEETING:

1.1 Call to order (please place electronic devices on silent)

1.2 Statement for the record of Council Members present or absent

1.3 Pledge of Allegiance

1.4 Invocation

2.0 AWARDS & RECOGNITIONS:

2.1 Proclamation: Recognizing June as Elder Abuse Awareness Month - Kristie Mathews, Commission on Aging

3.0 PRESENTATIONS:

3.1 Outside Agency Donation Reports
• CV High School Football, Kyle Anderson
• Shasta County Chemical People, Betty Cunningham
1 CITY COUNCIL MEETING AGENDA June 17, 2025
• Shasta Lake Lions, Ed Cuellar and Joyce Ide
• Damboree, Brian Hargrave
• CV Youth Falcons, Mohana Pescatore

4.0 COMMISSION, COMMITTEE, AND OUTSIDE AGENCY REPORTS:

4.1 Commission on Aging, Kristie Mathews

5.0 PUBLIC COMMENT:

This time is set aside for citizens to address the City Council on matters listed on the Consent Agenda as well as other items not included on the Regular Agenda. If your comments concern an item noted on the regular agenda, please address the Council when that item is open for public comment. Each speaker is allocated three (3) minutes to speak. Speakers may not cede their time. Comments should be limited to matters within the jurisdiction of the City. Council discussion or action cannot be taken on items not listed on the agenda other than to receive comments. Speaker forms are available from the City Clerk, 4477 Main Street, Shasta Lake, on the City’s website, or at the back of the meeting hall. If you have documents to present to members of Council, please provide a minimum of seven copies. Pursuant to The Brown Act, the City Council cannot take action on Public Comment Items.

6.0 CONSENT AGENDA:

The items listed under the Consent Agenda are considered routine business and will be voted on together by one motion unless a Council Member requests a specific item to be removed and discussed separately.

6.1 Minutes of the Regular Meeting of June 3, 2025. (pg. 9)

6.2 Payrolls: (pg. 13)
Period Ending: 6/07/2025 Paid Date: 6/13/2025 $182,202.58

6.3 Checks, E-payments, and wires: (pg. 14)
4/10/2025 $1,983,201.52
4/17/2025 $399,868.27
5/08/2025 $609,069.65
5/15/2025 $2,499,135.64
5/30/2025 $561,675.66
6/03/2025 $268.77

6.4 Monthly Report of Investment Transactions: (pg. 41) LAIF:

May $15,692,698.59
2 CITY COUNCIL MEETING AGENDA June 17, 2025
Chandler:

May $36,382,442.42

6.5 Discussion and possible action to approve a Resolution establishing the Appropriation Limitation for Fiscal Year 2025-26 at $7,420,887. (pg. 45)

7.0 PUBLIC HEARINGS:

7.1 Public Hearing to approve the Engineer’s Report(s) and the Levy and Collection for both the Landscaping and Lighting District (LLD) and Drainage Maintenance District (DMD) for the Deer Creek Manor Subdivision: (pg. 53) Discussion and Possible Action to Approve the Following:

1. Resolution for Deer Creek Manor Landscaping and Lighting District (LLD) Approving the Engineer’s Report and Levy and Collection of Assessments for Fiscal Year 2025-26

2. Resolution for Deer Creek Manor Drainage Maintenance District (DMD) Approving the Engineer’s Report Levy and Collection of Assessments for Fiscal Year 2025-26

7.2 Public Hearing to approve the Engineer’s Report(s) and the Levy and Collection for the Landscaping Maintenance District (LMD) for the Shasta Gateway Industrial Park: (pg. 107)
Discussion and Possible Action to Approve the Following:

1. Resolution for Shasta Gateway Industrial Park Landscaping Maintenance District (LMD) Approving the Engineer’s Report and Levy and Collection of Assessments for Fiscal Year 2025-26

8.0 REGULAR AGENDA:

8.1 Discussion and possible direction regarding the preparation of a letter to federal lawmakers concerning the loss of funding for public media, including KIXE. (pg. 137)

9.0 STAFF COMMENTS:

10.0 CITY COUNCIL COMMENTS AND REPORTS:

This is the time set aside for Council Members, who may so desire, to give brief comments or reports concerning City matters. The City Council may not enter into discussion on matters reported. Statements made by individual Council Members should not be interpreted as a statement of the City Council. The City Council only takes action by majority vote. 3 CITY COUNCIL MEETING AGENDA June 17, 2025
• Brief reports by members of the Council regarding correspondence, events and/or meetings attended, and upcoming meetings/events.
• Suggestions/motions for future agenda items.
• In compliance with Assembly Bill 1234, Council will report on attendance at conferences/meetings/events where expenses are reimbursed by the City.

ADJOURNMENT:

Meetings are broadcast on the Wednesday following the meeting at 6:00 PM and the following Friday at 2:00 PM on Charter Channel 181. Videos of meetings are also available through the City website: www.cityofshastalake.org In Compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please call (530) 275-7407. Notification 48 hours prior to the meeting is requested to enable the City to make reasonable arrangements to ensure accessibility to this meeting (28 CFR 35.102-35.104 ADA Title II). 4 June 2025
Elder Abuse Awareness Month
WHEREAS, Purple flags will be planted across Shasta County during the month of June as a visual reminder of the 3,210 reports of elder abuse made to Shasta County Adult Protective Services (APS) last year; and
WHEREAS, Adult Protective Services has reported an increase in scams, including financial scams, romance scams, and those involving gift cards; and WHEREAS, Social isolation continues to put seniors at high risk for maltreatment; and WHEREAS, APS is committed to helping elders and dependent adults in Shasta County live in a safe environment, free from abuse and exploitation; and WHEREAS, Adult Protective Services celebrates Elder Abuse Awareness Month by encouraging people to learn the signs of abuse, report abuse, and reminding the public to “Be Bold on their Behalf”.

NOW, THEREFORE, I, Pam Morgan, Mayor of the City of Shasta Lake, do hereby proclaim the month of June, 2025, as Elder Abuse Awareness Month in Shasta Lake, CA, and call upon all citizens to join in the important efforts of raising awareness and ending Elder and Dependent Adult Abuse.

Dated this 17th day of June, 2025
___
Pamelyn Anne Morgan, Mayor
5 6
Report and Recommendations 3.1 Reviewed and Approved

City Manager

AGENDA ITEM
City Council
TO: Mayor and City Council Members
FROM: Kathie Reid, Executive Assistant

DATE: June 17, 2025
SUBJECT: OUTSIDE AGENCY DONATION REPORTS FY 2023-2024
FILE NO.: F-200-060-000
RECOMMENDATION:

Presentations By:

CV High Football
Shasta County Chemical People
Shasta Lake Lions
Damboree
CV Youth Falcons

BACKGROUND
The City of Shasta Lake provides annual donations to various outside agencies for services that benefit our community. At the request of the City Council, staff periodically invites these agencies to provide written and/or verbal updates on the status of their expenditures. Staff has notified the agencies of the upcoming Council meeting, and representatives will be present to report on how the donated funds have been used.

FISCAL IMPACTS:

None
ATTACHMENTS:

None
DISTRIBUTION:

City Council
7 8

CITY OF SHASTA LAKE

CITY COUNCIL MEETING MINUTES

MINUTES OF THE REGULAR MEETING
HELD TUESDAY, June 3, 2025, AT THE
CITY COUNCIL CHAMBERS, 4488 RED BLUFF ST, SHASTA LAKE, CALIFORNIA

1.0 CALL TO ORDER – REGULAR MEETING:

1.1 Vice Mayor Jones convened the regular meeting at 6:02 PM

1.2 Council Members present: Morgan, Jones, Ringwelski, Watkins Councilwoman Coates was not in attendance

1.3 Pledge of Allegiance was led by Mayor Morgan

1.4 Invocation was led by Councilman Watkins

2.0 AWARDS & RECOGNITIONS:

2.1 None

3.0 PRESENTATIONS:

3.1 None

4.0 COMMISSION, COMMITTEE, AND OUTSIDE AGENCY REPORTS:

4.1 None

5.0 PUBLIC COMMENT:

Gracious Palmer, Shasta Lake resident (read into the record by the City Clerk) Linda Beaver, Shasta Lake resident
Jim Mark, Shasta Lake resident
Alicia Pizano, Cherrel Kirkland, and Kay Kobe, Shasta Lake Chamber of Commerce

6.0 CONSENT AGENDA:

6.1 Minutes of the Regular Meeting of May 20, 2025.

6.2 Payrolls:

Period Ending: 5/24/2025 Paid Date: 5/30/2025 $184,315.79

6.3 Resolution CC-2025-27 accepting the Quarterly Cash and Investment Report for the period ending March 31, 2025.

6.4 Annual Resolutions for Deer Creek Manor Subdivision Assessment Districts. a) Resolution CC-2025-28 Initiating Proceedings for the Levy and Collection of Assessments Commencing in fiscal Year 2025-26 of the Deer Creek 9 Manor Landscaping and Lighting District and ordering the preparation of an Engineer’s Report in connection herewith.
b) Resolution CC-2025-29 Preliminarily Approving the Engineer’s Report Regarding Deer Creek Manor Landscaping and Lighting District and the Levy and Collection of Assessments Commencing with fiscal year 2025-26. c) Resolution CC-2025-30 Declaring the City’s Intention to Order the Levy and Collection of Assessments Commencing in fiscal year 2025-26 of the Deer Creek Manor Landscaping and Lighting District and Appointing a Time and Place for the Public Hearing Protests.
d) Resolution CC-2025-31 Initiating Proceedings for the Levy and Collection of Assessments Commencing in fiscal year 2025-26 of the Deer Creek Manor Drainage Maintenance District and ordering the preparation of an Engineer’s Report in connection herewith.
e) Resolution CC-2025-32 Preliminarily Approving the Engineer’s Report Regarding the Deer Creek Manor Drainage Maintenance District and the Levy and Collection of Assessments Commencing with Fiscal Year 2025-

26. f) Resolution CC-2025-33 Declaring its Intention to Order the Levy and Collection of Assessments Commencing in Fiscal Year 2025-26 of the Deer Creek Manor Drainage Maintenance District and Appointing a Time and Place for the Public Hearing Protests

6.5 Annual Resolutions for Shasta Gateway Industrial Park (SGIP) Assessment Districts.
a) Resolution CC-2025-34 Initiating Proceedings for the Levy and Collection of Assessments Commencing in fiscal Year 2025-26 of the Shasta Gateway Industrial Park Landscape Maintenance District and ordering the preparation of an Engineer’s Report in connection herewith. b) Resolution CC-2025-35 Preliminarily Approving the Engineer’s Report Regarding Shasta Gateway Industrial Park Landscape Maintenance District and the Levy and Collection of Assessments Commencing with fiscal year 2025-26.
c) Resolution CC-2025-36 Declaring the City’s Intention to Order the Levy and Collection of Assessments Commencing in fiscal year 2025-26 of the Shasta Gateway Industrial Park Landscape Maintenance District and Appointing a Time and Place for the Public Hearing Protests.

6.6 Resolution CC-2025-37 adopting the sixth annual Wildfire Mitigation Plan. 10 6.7 Resolution CC-2025-38 authorizing the City Manager to execute the Wildland Fire Protection Agreement to provide supplemental fire protection services within the city.

Motion/Vote
By motion made/seconded (Watkins/Ringwelski), and carried unanimously, the Consent Agenda was approved.

7.0 PUBLIC HEARINGS:

7.1 None

8.0 REGULAR AGENDA:

8.1 Resolution CC-2025-39 accepting the Forensic Audit Report and approve the related journal entry.

Public Comment
None
Motion/Vote:

By motion made/seconded (Watkins/Ringwelski), and carried unanimously, the item was approved.

9.0 STAFF COMMENTS:

City Manager Jessaca Lugo provided an update on the Shasta Cascade Hazardous Materials Response.

The Shasta Lake Skatepark will have a grand opening on June 14th.

June 18th will be the Objective Design Standards public workshop for the Village Commercial zone district.

June 20th is the Shasta Dam 80th anniversary celebration.

10.0 CITY COUNCIL COMMENTS AND REPORTS:

ADJOURNMENT:

With no further business, Mayor Morgan adjourned the meeting at 6:41 PM. ____________________________
CHARITY TATLOW, City Clerk
11 12
6/11/2025 8:11:05 AM Page 6 of 6
Payroll Check Register
City of Shasta Lake Report Summary
Pay Period: 5/25/2025-6/7/2025
Packet: PYPKT00651 - PE 6.07.2025
Payroll Set: City of Shasta Lake - 01
Type
7 Count
0 6,705.52

0.00 Regular Checks
Manual Checks
0 0.00
0 0.00
Amount
85 175,497.06
Total 92 182,202.58
Reversals
Voided Checks
Direct Deposits
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
29 30
31 32
33 34
35 36
37 38
39 40
Report and Recommendations 6.4 Reviewed and Approved

City Manager

AGENDA ITEM
City Council
____________________________________________________________ TO: Mayor and City Council Members
FROM: Wendy Howard, Finance Director
Jason Peterson, Finance Manager

DATE: June 17, 2025
SUBJECT: INFORMATION ITEM – MONTHLY REPORTS OF INVESTMENT FOR THE PERIOD ENDING May 31, 2025
FILE NO.:

RECOMMENDATION
Staff recommends that the City Council receive a report of the Cash and Investment Report for the period ending May 2025.

BACKGROUND
Pursuant to the City of Shasta Lake’s Adopted Investment Policy and Government Code Section 53607, the Finance Director will submit a report of investment transactions to the City Council monthly.

Staff requests the City Council or the public to submit questions regarding the reports prior to the City Council Meeting to permit time to research the question.

FISCAL IMPACTS
There will be no fiscal impact as a result of this information item.

ATTACHMENTS
LAIF Statement
Chandler Investment Summary Report
External Link: Monthly Investment Reports (Full Report)

DISTRIBUTION
City Council
City Attorney
41 Local Agency Investment Fund
P.O. Box 942809
Sacramento, CA 94209-0001
(916) 653-3001
June 02, 2025
LAIF Home
PMIA Average Monthly
Yields

CITY OF SHASTA LAKE

FINANCE DIRECTOR
4477 MAIN STREET
SHASTA LAKE, CA 96019
Account Number: 98-45-868
May 2025 Statement
Tran Type Definitions
Account Summary
Total Deposit: 0.00 Beginning Balance: 15,692,698.59
Total Withdrawal: 0.00 Ending Balance: 15,692,698.59
42 MONTHLY ACCOUNT STATEMENT
City of Shasta Lake | Account #10203 | As of May 31, 2025 CHANDLER ASSET MANAGEMENT | chandlerasset.com
Information contained herein is confidential. We urge you to compare this statement to the one you receive from your qualified custodian. Please see Important Disclosures at the end of the statement.

Chandler Team:

For questions about your account, please call (800) 317-4747, or contact [email protected]
Custodian:

PORTFOLIO SUMMARY
Portfolio Characteristics
Sector Allocation
Performance Review
Account Summary
Maturity Distribution
Top Issuers
Credit Quality (S&P)
Total Rate of Return** 1M 3M YTD 1YR 2YRS 3YRS 5YRS 10YRS Since Inception (01/01/14)
City of Shasta Lake (0.04%) 1.15% 2.35% 5.79% 4.93% 3.51% 1.63% 1.85% 1.81% Benchmark Return (0.21%) 1.04% 2.17% 5.64% 4.54% 3.01% 1.26% 1.55% 1.47% Average Modified Duration 1.83
Average Coupon 3.79%
Average Purchase YTM 4.15%
Average Market YTM 4.08%
Average Credit Quality* AA+
Average Final Maturity 2.19
Average Life 1.88
End Values as of
04/30/2025
End Values as of
05/31/2025
Market Value 36,593,970.02 36,541,061.76
Accrued Interest 248,123.47 285,375.45
Total Market Value 36,842,093.49 36,826,437.21
Income Earned 121,039.11 102,981.89
Cont/WD 0.00 0.00
Par 36,498,638.87 36,574,392.04
Book Value 36,293,368.73 36,382,442.42
Cost Value 36,019,687.18 36,128,755.78
Government of The United States 37.43%
FHLMC 9.66%
Federal Home Loan Banks 9.63%
Farm Credit System 2.15%
Bank of America Credit Card Trust 1.83%
John Deere Owner Trust 1.70%
FNMA 1.63%
Walmart Inc. 1.62%
**Periods over 1 year are annualized.

Benchmark: ICE BofA 1-3 Year US Treasury & Agency Index Secondary Benchmark:
*The average credit quality is a weighted average calculation of the highest of S&P, Moody’s and Fitch. 44 Report and Recommendations 6.5 Reviewed and Approved

City Manager

AGENDA ITEM
City Council
TO: Jessaca Lugo, City Manager
FROM: Wendy Howard, Finance Director
DATE: June 17, 2025
SUBJECT: CITY OF SHASTA LAKE FISCAL YEAR 2025-26

APPROPRIATION LIMIT
FILE NO.:

RECOMMENDATION:

Staff recommends approval of the attached Resolution of Shasta Lake’s Fiscal Year 2025-26 Appropriation Limit.

BACKGROUND:

In November 1979, the voters of the State of California approved Proposition 4, commonly known as the Gann Initiative. The proposition created Article XIIIB of the State Constitution placing limits on the amount of revenue which can be spent by all entities of government. Under Proposition 4, each city is required to calculate the appropriation limits based on 1978-79 revenues. As a result of the proposition, the League of California Cities issued Uniform Guidelines in 1980 to assist cities in interpreting and implementing Proposition 4. Attached are the resolution and the calculations that were used to arrive at the City of Shasta Lake’s Appropriation Limitation. The City is required to approve and adopt this limit each year. Staff has calculated the Fiscal Year 2025-26 Appropriation Limitation to be $7,420,887.

FISCAL IMPACTS:

There are no fiscal impacts during the appropriation limit period referenced above.

ATTACHMENTS:

Resolution for establishing the Fiscal Year 2025-26 Appropriation Limit 45 Price Factor and Population Information
DISTRIBUTION:

City of Shasta Lake City Council
46 RESOLUTION CC-2025-xx

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE ESTABLISHING THE APPROPRIATION LIMITATION FOR FISCAL YEAR 2025-26 AT $7,420,887
WHEREAS, Article XIIIB of the California Constitution was enacted into law by passage of Proposition 4, commonly called the Gann Initiative; and WHEREAS, the Finance Director has calculated the appropriation limitation in accordance with Uniform Guidelines for Implementation of Article XIIIB of the California Constitution as developed by the League of California Cities; and WHEREAS, a copy of the information and calculation used to develop the appropriation limit and appropriations subject to limitation for Fiscal Year 2025-26 is attached hereto as “Exhibit A”, and made a part of.

NOW, THEREFORE BE IT RESOLVED that the Shasta Lake City Council has established the appropriation limitation for Fiscal Year 2025-26 at Seven Million Four Hundred Twenty Thousand Eight Hundred Eighty-Seven Dollars ($7,420,887).

PASSED, APPROVED, AND ADOPTED this 17th day of June, 2025, by the following vote:

AYES:

NOES:

ABSENT:
_______________________________
PAMELYN ANNE MORGAN, Mayor
ATTEST:
____________________________

CHARITY TATLOW, CMC
City Clerk
47 City of Shasta Lake
Calculation of Appropriation Limitation
FY 2025-26
Appropriation Limit FY 2024-2025 $7,024,029
Change in Population 0.9926
X Change in U. S. Consumer Price Index (CPI) 1.0644
= Change Factor 1.0565
Change Factor 1.0565
X Appropriation Limit FY 2024-2025 7,024,029
= Appropriation Limit FY 2023-2024 $7,420,887
Appropriations Subject to Limit and Amount Under Legal Limit Proceeds of Taxes $3,173,020
Exclusions 0
Appropriations Subject to Limitation 3,173,020
Current Year Limit 7,420,887
Under Limit $4,247,867
48 May 2025
Dear Fiscal Officer:

Subject: Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code Section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 2025, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2025-26. Attachment A provides the change in California’s per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the 2025-26 appropriations limit. Attachment B provides the city and unincorporated county population percentage change along with the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.

Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code Section 2228 provides additional information regarding the appropriations limit.

Article XIII B, Section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. The code section and the California Constitution can be accessed at the following website: http://leginfo.legislature.ca.gov/faces/codes.xhtml.

Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.

Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code Section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2025.

Please Note: The prior year’s city population estimates may be revised. The per capita personal income change is based on historical data.

If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.

JOE STEPHENSHAW
Director
By:

ERIKA LI
Chief Deputy Director
Attachment
49 May 2025
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2025-26 appropriation limit is:

Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2025-26 6.44
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2025-26 appropriation limit.
2025-26:

Per Capita Cost of Living Change = 6.44 percent
Population Change = 0.28 percent
Per Capita Cost of Living converted to a ratio: 6.44 + 100 = 1.0644 100
Population converted to a ratio: 0.28 + 100 = 1.0028
100
Calculation of factor for FY 2025-26: 1.0644 x 1.0028 = 1.0674

50 FISCAL YEAR 2025-26 About the Data
Attachment BAnnual Percent Change in Population Minus Exclusions*January 1, 2024 to January 1, 2025 and Total Population January 1, 2025City County Percent Change 24-25 Population Minus
Exclusions 1-1-24
Population Minus
Exclusions 1-1-25 Total Population 1-1-25
Anderson City Shasta -0.73 11,048 10,967 10,967
Redding City Shasta 0.09 93,330 93,413 93,534
Shasta Lake City Shasta -0.74 10,209 10,133 10,133
Unincorporated Shasta -0.49 65,836 65,514 65,567
Incorporated Shasta -0.06 114,587 114,513 114,634
County Total Shasta -0.22 180,423 180,027 180,201
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes. 51 52
Report and Recommendations 7.1 Reviewed and Approved
_________________________
City Manager

AGENDA ITEM
City Council
___________________________________________________________________________ TO: Mayor and City Council Members
FROM: Wendy Howard, Finance Director
Jason Peterson, Finance & General Services Manager
DATE: June 17, 2025
SUBJECT: DEER CREEK MANOR SUBDIVISION ASSESSMENT DISTRICTS

PUBLIC HEARING
FILE NO.:
___________________________________________________________________________

RECOMMENDATION
Staff recommends City Council conduct a public hearing for both the Landscaping and Lighting District (LLD) and Drainage Maintenance District (DMD) for the Deer Creek Manor Subdivision:

For each District separately, consider adopting the attached resolutions:

1. Approve the Final Engineer’s Report and order the Levy and Collection of Assessments.

BACKGROUND
As a condition of approval of the Deer Creek Manor Subdivision, designated open space, neighborhood parks, and retention/detention facilities must be maintained by a homeowner’s association or other funding/maintenance mechanism acceptable to the City. The Developers opted to establish a Landscaping and Lighting District (LLD) and Drainage Maintenance District (DMD) for this purpose. On July 19, 2007, the Council adopted Resolutions legally establishing these districts.

Landscape and Lighting District
The District was formed pursuant to the provisions of the Landscaping and Lighting Act of 1972 (Section 22500 et seq. of the California Streets and Highways Code). The attached Engineer’s Report describes the District, the improvements, and the maximum amount for assessments to 53 be levied against the properties commencing in fiscal year 2025-26, and the proposed applied rate for the fiscal year 2025-26.

The District provides for the continued operation and maintenance of street lighting, medians, parkways, slopes, open spaces and drainage basins. The attached Engineer’s Report provides items that may be included.

The maximum amount of the per-parcel assessment for this District is $582.41. However, the applied rate for fiscal year 2025-26 is $255.00, the same as the prior year.

Drainage Maintenance District
This District was formed pursuant to the provisions of the Benefit Assessment Act of 1982 (Section 54703 et seq. of the California Government Code). The attached Engineer’s Report describes the District, the improvements, and the maximum amount for the assessments to be levied against properties commencing in fiscal year 2025-26, and the proposed applied rate for the fiscal year 2025-26.

The District provides for the continued operation and maintenance of drainage and flood control facilities. The attached Engineer’s Report provides items that may be included in this District.

The maximum amount of the per-parcel assessment for this District is $553.83 for the parcels.

The applied rate for fiscal year 2025-26 is $35.72, a slight decrease of $0.42 from the prior year.

Engineer’s Annual Levy Report
The Engineer’s Reports for the LLD and DMD are attached. The reports summarize the improvements, budgets, parcels, amounts to levy, and maximum allowable per parcel amounts of the assessments for fiscal year 2025-26.

FISCAL IMPACTS:

None
ATTACHMENTS:
• Resolution for Deer Creek Manor Landscaping and Lighting District (LLD) Approving the Engineer’s Report and Levy and Collection of Assessments for Fiscal Year 2025-26 • Engineer’s Reports on the Landscaping and Lighting District (LLD) • Landscaping and Lighting District (LLD) Preliminary Assessment Roll • Resolution for Deer Creek Manor Drainage Maintenance District (DMD) Approving the Engineer’s Report Levy and Collection of Assessments for Fiscal Year 2025-26 • Engineer’s Reports on the Drainage Maintenance District (DMD) • Drainage and Maintenance District (DMD) Preliminary Assessment Roll DISTRIBUTION:

City of Shasta Lake City Council
54 RESOLUTION NO. 2025-_____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE, COUNTY OF SHASTA, STATE OF CALIFORNIA APPROVING THE ENGINEER’S

REPORT FOR DEER CREEK MANOR LANDSCAPING AND LIGHTING DISTRICT

AND THE LEVY AND COLLECTION OF ASSESSMENTS WITHIN SUCH DISTRICT FOR FISCAL YEAR 2025/2026 AND CONFIRMING DIAGRAMS AND ASSESSMENTS PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF THE

CALIFORNIA STREETS AND HIGHWAYS CODE AND AS PROVIDED BY ARTICLE

XIII D OF THE CALIFORNIA CONSTITUTION
WHEREAS, the City Council by its Resolution No. _______ initiated proceedings, and by its Resolution No. _______ declared its intention to levy annual assessments for the Deer Creek Manor Landscaping and Lighting District (hereinafter referred to as the "District") 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 costs and expenses of operating, maintaining and servicing ornamental structures, landscaping and appurtenant facilities located within public places within the boundaries of the District; 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, a report in connection with the annual levy of assessments against lots and parcels of land within the District, and the City Council did by previous resolution approve such report (hereinafter referred to as the “Engineer’s Report”); and
WHEREAS, the City Council desires to levy and collect assessments against lots and parcels of land within the District for the fiscal year commencing July 1, 2025 and ending June 30, 2026, to pay for the costs and expenses of operating, maintaining and servicing turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District; and
WHEREAS, a mailed ballot election in connection with the levy of assessments within the District was not required in accordance with Article XIII D of the California Constitution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SHASTA LAKE DOES HEREBY FIND, DETERMINE, RESOLVE AND ORDER AS FOLLOWS:

Section 1. Following notice duly given, the City Council has held a full and fair public hearing regarding its Resolution No. 2025-______, the Engineer's Report prepared in connection with the District and the levy and collection of assessments, and considered all oral and written statements, protests and communications made or filed by interested persons.

Section 2. The City Council hereby finds that a majority protest does not exist as defined in Section 4(e) of Article XIII D of the California Constitution with respect to the District. All oral and written protests and objections to the annual levy of assessments for the District and the proposed collection of assessments are hereby overruled by the City Council. 55 Section 3. Based upon its review 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, and other reports and information, the City Council hereby finds and determines with respect to the District included in the Engineer’s Report, that:
(i) the land within the District will be specially benefited by the operation, maintenance and servicing of turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District; and (ii) the District include all lands so specially benefited; and (iii) the net amount to be assessed upon the lots and parcels within the District in accordance with the assessment for the fiscal year commencing July 1, 2025 and ending June 30, 2026 is apportioned by a formula and method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated special benefits to be received by each lot or parcel from the improvements; and (iv) only special benefits are assessed and no assessment is imposed on any parcel, which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.

Section 4. The City Council hereby orders the proposed improvements to be made as set forth in the Engineer’s Report, which improvements are briefly described as follows: to ensure the ongoing maintenance, operation and servicing of local landscaping and street lighting improvements established or installed in connection with development of properties within the District. The improvements may consist of all or a portion of the public landscaped areas, street lighting and appurtenant facilities within and adjacent to the District. These improvements generally include, but are not limited to the materials, equipment, utilities, labor, contract services and incidental expenses necessary for the ongoing maintenance and operation of the landscaping and lighting improvements, amenities and appurtenant facilities within public properties, right-ofways or easements including street lighting and various landscaped parkways, medians, slopes, open space areas, detention basins and related amenities including, but not limited to plantings, trees, monuments or other ornamental features, fencing, sidewalks and other facilities or hardscapes constructed and installed as part of the development plans and agreements approved for the development of the lots and parcels within the District.

Section 5. The City Council hereby confirms the diagrams and assessments set forth in the Engineer's Report. The maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities shall be performed pursuant to law. Commencing with fiscal year 2025/2026, the County Auditor of Shasta County shall enter on the County Assessment Roll opposite each lot or parcel of land the amount of the assessment, and such assessments shall then be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the assessment after deduction of any compensation due the County for collection shall be paid to the City Treasurer. For fiscal year 2025/2026, the City’s representative is hereby authorized and directed to collect such assessments. 56 Section 6. The assessments are in compliance with the provisions of the Act and Article XIII D of the California Constitution, and the City Council has complied with all laws pertaining to the levy of annual assessments pursuant to the Act and Article XIII D of the California Constitution.

Section 7. The assessments are levied for the purpose of paying the costs and expenses of the improvements described in Section 4, above, for fiscal year 2025/2026.

Section 8. The City Treasurer shall deposit all money representing assessments collected for the Districts to the credit of a special fund known as "Improvement Fund, City of Shasta Lake Deer Creek Manor Landscaping and Lighting District” and such money shall be expended only for the maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities as described in Section 4 above.

Section 9. The adoption of this resolution constitutes the levy of assessments for the fiscal year commencing July 1, 2025 and ending June 30, 2026.

Section 10. A certified copy of the diagrams and assessments shall be filed in the office of the City Clerk and shall be open for public inspection. ******
I, Charity Tatlow, City Clerk of the City of Shasta Lake, do hereby certify that the foregoing resolution was duly passed and adopted at a regular meeting of the Shasta Lake City Council held on the _____ day of _______2025, by the following vote:

Ayes: Councilmembers
Noes: Councilmembers

Absent: Councilmembers
Abstain: Councilmembers
Pamelyn Anne Morgan, Mayor
City of Shasta Lake
Charity Tatlow, City Clerk
City of Shasta Lake
57 CLERK’S CERTIFICATION TO COUNTY AUDITOR

DEER CREEK MANOR LANDSCAPING AND LIGHTING DISTRICT
FOR FISCAL YEAR 2025/2026
(Pursuant to Landscaping and Lighting Act of 1972)
TO THE COUNTY AUDITOR OF THE COUNTY OF SHASTA:

I, Charity Tatlow, hereby certify that the attached document is a true copy of that certain Engineer’s Report, including assessment and assessment diagram, for Assessment District No. 93- 01, City of Shasta Lake, confirmed by the City Council of the City of Shasta Lake on the_____ day of ______, 2025, by its Resolution No. 2025-_____.

This document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _______________
______
Charity Tatlow, City Clerk
City of Shasta Lake
58 RESOLUTION NO. 2025-_____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE, COUNTY OF SHASTA, STATE OF CALIFORNIA APPROVING THE ENGINEER’S

REPORT FOR DEER CREEK MANOR DRAINAGE MAINTENANCE DISTRICT AND

THE LEVY AND COLLECTION OF ASSESSMENTS WITHIN SUCH DISTRICT FOR FISCAL YEAR 2025/2026 AND CONFIRMING DIAGRAMS AND ASSESSMENTS PURSUANT TO THE BENEFIT ASSESSMENT ACT OF 1982
WHEREAS, the City Council by its Resolution No. _______ initiated proceedings, and by its Resolution No. _______ declared its intention to levy annual assessments for and to amend the boundaries of the Deer Creek Manor Drainage Maintenance District (hereinafter referred to as the "District"), and to levy and collect assessments against lots and parcels of land within such District pursuant to the provisions of the Benefit Assessment Act of 1982, being chapter 6.4, the California Government Code, commencing with Section 54703 (hereinafter referred to as the “1982 Act”), to pay for the maintenance and servicing 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, a report in connection with the annual levy of assessments against lots and parcels of land within the District, and the City Council did by previous resolution approve such report (hereinafter referred to as the “Engineer’s Report”); and
WHEREAS, the City Council desires to levy and collect assessments against lots and parcels of land within the District for the fiscal year commencing July 1, 2025 and ending June 30, 2026, to pay for the costs and expenses of operating, maintaining and servicing turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District; and
WHEREAS, a mailed ballot election in connection with the levy of assessments within the District was not required in accordance with the Act.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SHASTA LAKE DOES HEREBY FIND, DETERMINE, RESOLVE AND ORDER AS FOLLOWS:

Section 1. Following notice duly given, the City Council has held a full and fair public hearing regarding its Resolution No. _, the Engineer's Report prepared in connection with the District and the levy and collection of assessments, and considered all oral and written statements, protests and communications made or filed by interested persons.

Section 2. The City Council hereby finds that a majority protest does not exist as defined in Section 4(e) of Article XIII D of the California Constitution with respect to the District. All oral and written protests and objections to the annual levy of assessments for the District and the proposed collection of assessments are hereby overruled by the City Council. 59 Section 3. Based upon its review 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, and other reports and information, the City Council hereby finds and determines with respect to the District included in the Engineer’s Report, that:
(i) the land within the District will be specially benefited by the operation, maintenance and servicing of the street and drainage improvements
(ii) the District includes all lands so specially benefited; and (iii) the net amount to be assessed upon the lots and parcels within the District in accordance with the assessment for the fiscal year commencing July 1, 2025 and ending June 30, 2026 is apportioned by a formula and method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated special benefits to be received by each lot or parcel from the improvements; and (iv) only special benefits are assessed, and no assessment is imposed on any parcel, which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.

Section 4. The proposed improvements may be briefly described as follows: the operation, maintenance and servicing of the drainage improvements and appurtenant facilities that are necessary and essential requirements for the orderly development of properties within the District to their full potential, consistent with the conditions for development of the properties, and protection of downstream properties which could be negatively affected by increased storm runoff from the development of these properties. These improvements generally include but are not limited to the grading of access perimeter roads; repair of erosion to access roads; debris clearance; dust control through the application of soil stabilization agents; weed abatement; mosquito and vector control; water treatment and monitoring; maintenance, cleaning and minor repairs to storm drain inlets, outlets, pumps, filters, pipes and other drainage related equipment. 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 of the City of Shasta Lake and by reference these plans and specifications are made part of this Resolution.

Section 5. The City Council hereby confirms the diagrams and assessments set forth in the Engineer's Report. The maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities shall be performed pursuant to law. Commencing with Fiscal Year 2025/2026, the County Auditor of Shasta County shall enter on the County Assessment Roll opposite each lot or parcel of land the amount of the assessment, and such assessments shall then be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the assessment after deduction of any compensation due the County for collection shall be paid to the City Treasurer. For Fiscal Year 2025/2026, the City’s representative is hereby authorized and directed to collect such assessments.

Section 6. The assessments are in compliance with the provisions of the Act, and the City Council has complied with all laws pertaining to the levy of annual assessments pursuant chapter 6.4, the California Government Code.
60 Section 7. The assessments are levied for the purpose of paying the costs and expenses of the improvements described in Section 4, above, for Fiscal Year 2025/2026.

Section 8. The City Treasurer shall deposit all money representing assessments collected for the Districts to the credit of a special fund known as "Improvement Fund, City of Shasta Lake Deer Creek Manor Drainage Maintenance District” and such money shall be expended only for the operation, maintenance and servicing of the street and drainage improvements and appurtenant facilities as described in Section 4 above.

Section 9. The adoption of this resolution constitutes the levy of assessments for the fiscal year commencing July 1, 2025 and ending June 30, 2026.

Section 10. A certified copy of the diagrams and assessments shall be filed in the office of the City Clerk and shall be open for public inspection. 61 ******
PASSED, APPROVED, AND ADOPTED THIS _______ day of _________________, 2025.

STATE OF CALIFORNIA )
COUNTY OF SHASTA ) ss

CITY OF SHASTA LAKE )
I, ______________________________________, City Clerk of the City of Shasta Lake, County of Shasta, State of California do hereby certify that the foregoing Resolution No. _________ was adopted by the City Council of said City of Shasta Lake at a regular meeting of said council held on the _______ day of _________________, 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

PAMELYN ANNE MORGAN, MAYOR

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
ATTEST:

CHARITY TATLOW, CITY CLERK

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
62 CLERK’S CERTIFICATION TO COUNTY AUDITOR

DEER CREEK MANOR DRAINAGAE MAINTENANCE DISTRICT
FOR FISCAL YEAR 2025/2026
(Pursuant to Benefit Act of 1982)
TO THE COUNTY AUDITOR OF THE COUNTY OF SHASTA:

I, Charity Tatlow, hereby certify that the attached document is a true copy of that certain Engineer’s Report, including assessment and assessment diagram, for Deer Creek Manor Drainage Maintenance District, City of Shasta Lake, confirmed by the City Council of the City of Shasta Lake on the _____ day of _____, 2025, by its Resolution No. 2025-_____.

This document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

DATED: ____________

CHARITY TATLOW, CITY CLERK

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
63 27368 Via Industria
Suite 200
Temecula, Ca 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com/financial

City of Shasta Lake

Deer Creek Manor
Landscaping and Lighting District
2025/2026 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: June 3, 2025
Public Hearing: June 17, 2025

64 AFFIDAVIT FOR THE ENGINEER’S REPORT

DEER CREEK MANOR LANDSCAPE AND LIGHTING

ASSESSMENT DISTRICT
Establishment of Annual Assessments for the:

City of Shasta Lake
County of Shasta, State of California
This Report describes the District including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/26 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this day of , 2025.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Shasta Lake
By:

Chonney Gano, Project Manager
District Administration Services
By:

Tyrone Peters
PE # C 81888
6th June
65 TABLE OF CONTENTS
INTRODUCTION.................................................................................................. 1 I. PLANS AND SPECIFICATIONS..................................................................... 4 A. BENEFITING PROPERTIES WITHIN THE DISTRICT .......................... 4 B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT........................... 4 C. DESCRIPTION OF IMPROVEMENTS................................................... 5 General Description of the Improvements ................................................................ 5 Landscape Improvements........................................................................................... 6 Public Lighting Improvements.................................................................................... 7 II. METHOD OF APPORTIONMENT.................................................................. 8 A. BENEFIT ANALYSIS ............................................................................. 8 B. ASSESSMENT METHODOLOGY.......................................................... 9 Equivalent Benefit Units.............................................................................................. 9 Assessment Calculations.......................................................................................... 10 C. ASSESSMENT RANGE FORMULA..................................................... 11 III. DISTRICT BUDGET .................................................................................... 12 IV. DISTRICT DIAGRAM.................................................................................. 14 V. ASSESSMENT ROLL................................................................................. 16 66 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 1 of 16

INTRODUCTION
Pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the California Streets and Highways Code (hereafter referred to as the “1972 Act”), and in compliance with the substantive and procedural requirements of the California State Constitution Article XIIID (hereafter referred to as the “California Constitution”), the City Council of the City of Shasta Lake, County of Shasta, State of California (hereafter referred to as “City”), formed and levied special benefit assessments for the district designated as:

City of Shasta Lake
Deer Creek Manor Landscaping and Lighting District
(hereafter referred to as the “District”), which includes all lots and parcels of land within the residential subdivisions known as Deer Creek Manor that have been determined to receive special benefits from the improvements and facilities installed and constructed in conjunction with the development of such residential properties within the City limits of Shasta Lake. This Engineer’s Report (hereafter referred to as the “Report”) has been prepared as required pursuant to Chapter 1 Article 4, commencing with Section 22565 of the 1972 Act.

The City Council formed the District to levy and collect annual assessments on the Shasta County (the “County”) tax rolls to provide ongoing funding for the costs and expenses required to service and maintain the landscaping and lighting improvements and appurtenant facilities that are associated with the orderly development of the properties within the District to their full potential, consistent with the development plans and applicable portions of the City General Plan. The improvements provided by the District and the assessments described herein, are made pursuant to the 1972 Act and the substantive and procedural provisions of the California Constitution.

This Report describes the District, the improvements, and the assessments levied against properties in connection with the special benefits that the properties will receive from the maintenance and servicing of the District improvements and facilities commencing in Fiscal Year 2025/2026. The assessments described herein will provide a funding source (annual assessments) for the continued operation and maintenance of the landscaping and lighting improvements and appurtenant facilities that are directly associated with the development and use of properties within the District including, but not limited to street lighting, medians, parkways, slopes, open spaces and detention basin.

While the cost of constructing these improvements are not part of the assessments, the budget described herein, represent an estimate of the direct expenditures, incidental expenses, and fund balances that will be necessary to ensure proper maintenance, servicing and long term funding needs to support the improvements that provides special benefits to properties within the District. The structure of the District (organization), the improvements, the method of apportionment, and assessments described herein are based on current property development plans for the Deer Creek Manor residential subdivision and specifications associated with that planned development; and by reference these plans and specifications are made part of this Report. 67 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 2 of 16

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

Each subsequent fiscal year, a Report shall be prepared and presented to the City Council describing any changes to the improvements, the services, the annual budget and assessments for that fiscal year, and the City Council shall hold a noticed public hearing regarding these matters prior to approving and ordering the levy of assessments for that fiscal year. If the annual budget for the District requires an assessment that exceeds the maximum assessment described herein (as approved by the property owners at the time of the District formation), the new or increased assessment must be confirmed through another property owner protest ballot proceeding before such an assessment may be imposed.

This Report consists of five (5) parts:

Part I
Plans and Specifications: A general description of the District, the improvements, and authorized services for parcels within the District will be assessed is provided in this section of the Report. The specific landscaping and lighting plans and associated facility specifications prepared in connection with the development of properties within the Deer Creek Manor subdivision (also known as the “Landscape Plans”) are on file in the offices of the City of Shasta Lake, and by reference these plans and specifications are made part of this Report. Based on these improvement plans and approved subdivision plans, it has been determined that the District will establish a single benefit zone encompassing all benefiting properties within the territory identified within the Boundary Map of the Deer Creek Manor Landscaping and Lighting District, attached and incorporated herein under Part IV of this Report. It should be noted that four (4) parcels within the Deer Creek Manor subdivision are not included within the District because they are accessed from Buckingham Drive and have no direct access or special benefit from the landscaping and lighting improvements provided by this District.

Part II
Method of Apportionment: A discussion of benefits the improvements and services provide to properties within the District and the method of calculating each property’s proportional special benefit and annual assessment. This section also identifies and outlines an Assessment Range Formula (Annual Inflation Adjustment) that provides for an annual adjustment to the maximum assessment rate that establishes limits on future assessments, but also provides for reasonable cost adjustments due to inflation without the added expense of additional property owner protest ballot proceedings.

Part III
District Budget: An annual cost to operate, maintain and service the landscaping and lighting improvements and amenities installed and constructed in connection with properties within the District. This budget includes direct maintenance costs and incidental expenses including, but not limited to, administration expenses and the collection of appropriate fund balances to establish the initial Maximum Assessment 68 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 3 of 16

Rates approved by the property owners of record. The special benefit assessments are based on an estimate of the overall operation, maintenance and servicing costs minus any costs that are not assessed as special benefit. The assessments for each subsequent year shall be based on the estimated net annual cost for the City to operate, maintain and service the improvements for that fiscal year including the collection of funds in installments for periodic or long-term maintenance activities. The Maximum Assessment Rates (Rates per Equivalent Benefit Unit) identified in the budget of this Report establishes the initial Maximum Assessment Rates for the District in Fiscal Year 2025/2026 and shall be adjusted annually by the Assessment Range Formula described in the method of apportionment.

Part IV
District Diagram: A Diagram showing the exterior boundaries of the District is provided in this section of the Report and includes all parcels that will receive special benefits from the District improvements. Parcel identification, the lines and dimensions of each lot, parcel and subdivision of land within the District, are inclusive of all parcels as shown on the Shasta County Assessor's Parcel Maps as they existed at the time of the passage of the Resolution of Intention, and shall include all subsequent subdivisions, lot line adjustments or parcel changes therein. Said parcels of land are consistent with and identified by the following Shasta County Assessor's Parcel Maps: Book 075, Page 150, Parcel 046; Book 075, Page 570, Parcels 003 through 074; Book 075, Page 610, Parcels 001 through 028; and Book 075, Page 620, Parcels 001 through 028. Reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District.

Part V
Assessment Roll: The assessment amount for each parcel is based on the parcel’s proportional special benefit as outlined in the method of apportionment and the initial Maximum Assessment Rates established in this Report. The Assessment Roll also provides the assessment amount for each parcel for the Fiscal Year 2025/2026 based on the method of apportionment and estimated expenses (budget) for Fiscal Year 2025/2026.
69 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 4 of 16

I. PLANS AND SPECIFICATIONS
A. BENEFITING PROPERTIES WITHIN THE DISTRICT
The territory within the District totaling approximately thirty-six acres (36 acres), consists of all lots, parcels and subdivisions of land within the Deer Creek Manor subdivision that directly benefit from the improvements and services provided by the District. The district is comprised of 84 single-family residential properties within the Deer Creek Manor subdivision and various other properties that collectively represent the easements and public areas within the District.

The District is situated in the southern portion of the City of Shasta Lake generally located:
• North of Trinity Street;
• South of Pine Grove Avenue; and
• West of Cascade Boulevard and Interstate 5
The parcels within the District at the time this District was formed were identified on the Shasta County Assessor’s Secured Roll (as of July 18, 2007) and the Assessor’s Parcel Maps as follows:

Book 075, Page 150, Parcel 046;
Book 075, Page 560, Parcels 005 through 042; and
Book 075, Page 570, Parcels 001 through 051.

B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As generally defined by the Landscaping and Lighting Act of 1972 and applicable to this District, the improvements and associated assessments may include one or more of the following:
• 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 including, but not limited to street lights and traffic signals;
• 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;
• The installation of park/recreational improvements, including, but not limited to the following:
a. Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. b. Lights, playground equipment, play courts, and public restrooms. c. The acquisition of land for park, recreational, or open-space purposes or any existing improvement otherwise authorized pursuant to this section. 70 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 5 of 16

• The maintenance or servicing, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement including but not limited to:
a. Repair, removal, or replacement of all or any part of any improvements; b. Grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities;
c. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury;
d. The removal of trimmings, rubbish, debris, and other solid waste; e. The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti;
f. Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements; g. Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.
• Incidental expenses associated with the improvements including, but not limited to:
a. The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
b. The costs of printing, advertising, and the publishing, posting and mailing of notices;
c. Compensation payable to the County for collection of assessments; d. 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;
• Costs associated with any elections held for the approval of a new or increased assessment.

C. DESCRIPTION OF IMPROVEMENTS
General Description of the Improvements
The purpose of this District is to ensure the ongoing maintenance, operation and servicing of local landscaping and street lighting improvements established or installed in connection with development of properties within the District. The improvements may consist of all or a portion of the public landscaped areas, street lighting and appurtenant facilities within and adjacent to the District. These improvements generally include, but are not limited to the materials, equipment, utilities, labor, contract services and incidental expenses necessary for the ongoing maintenance and operation of the landscaping and lighting improvements, amenities and appurtenant facilities within public properties, rights-of-way or easements including street lighting and various landscaped parkways, 71 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 6 of 16

medians, slopes, open space areas, detention basins and related amenities including, but not limited to plantings, trees, monuments or other ornamental features, fencing, sidewalks and other facilities or landscapes constructed and installed as part of the development plans and agreements approved for the development of the lots and parcels within the District. The improvements maintained and funded entirely or partially through the District assessments are generally described as:
• Streetscape landscaping including street trees located on the perimeter of the development and interior streets that are within the public rights-of-way or easements and dedicated to the City for maintenance;
• Open space areas, slopes and landscaped drainage facilities established and/or constructed as part of developing properties within the District; • Public lighting facilities including internal and perimeter street lighting; safety lighting and/or ornamental lighting within landscaped improvement areas; • All appurtenant facilities, equipment, materials and utilities related to the aforementioned improvements; and
• Specifically not included as District improvements are those improvements located on private property, improvements and facilities that may be provided or maintained by an agency other than the City; improvements and facilities that may be provide by another assessment or tax levied by the City or any improvement provided and maintained by a Homeowner’s Association or similar entity.

Landscape Improvements
The landscape improvements for the District may include, but are not limited to turf, ground cover, shrubs and plants, trees, irrigation and drainage systems, ornamental lighting, masonry walls or other fencing, landscape improvements, monuments or other ornamental features and associated appurtenant facilities located within the landscape easements or public rights-of-way. Specifically the landscape improvement areas for this District are identified as:
• Landscape frontage on the south side of Pine Grove Avenue along the length of the District;
• Landscape areas of the entryway median and round-about on Jurak Way; • Landscape areas and decorative cobblestone concrete in 8 pop-out planters within the District;
• Isolated open space area adjacent to lots 68, 69, 70, 84 and 85; and • All appurtenant facilities, equipment, materials and utilities related to weed abatement, graffiti abatement, the trimming of trees and shrubs, and the aforementioned improvements.
72 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 7 of 16

Public Lighting Improvements
The lighting improvements may include but are not limited to the cost of providing electrical energy and servicing of lighting fixtures, poles, meters, conduits, electrical cable and associated appurtenant facilities associated with:
• Public streetlights located on all public streets within and adjacent to the District including Pine Grove Avenue, Rissa Way, Jurak Way and Smith Avenue. (Estimated to be approximately 11 perimeter street lights and 12 internal street lights); and • Lighting facilities located within the landscaped areas that may include safety/security lights, and ornamental lights installed as part of the District’s landscape improvements and features.

Detailed maps and descriptions of the location and extent of the specific improvements maintained by the District are on file at the City of Shasta Lake and by reference are made part of this Report. These plans and specifications may be amended or modified from time to time to reflect future changes within the District or servicing of the improvements currently planned for this District. Those portions of the improvements that may be funded in whole or in part by other revenue sources as part of the approved development agreements, will not be included as part of the District assessments. The net annual cost to provide and maintain the improvements determined to be of special benefit shall be allocated to each property in proportion to the special benefits received from those various improvements.
73 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 8 of 16

II. METHOD OF APPORTIONMENT
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 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 received by each such lot or parcel from the improvements.” The method of apportionment described in this Report for allocation of special benefit assessments utilizes commonly accepted engineering practices and have been established pursuant to the 1972 Act and the provisions of the California Constitution.

The formulas used for calculating assessments reflects the composition of parcels within the District and the improvements and services provided, to fairly apportion the costs based on the special benefits to each parcel.

A. BENEFIT ANALYSIS
Each of the improvements, the associated costs and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the California Constitution and 1972 Act. The landscaping and lighting improvements associated with this District and for which properties will be assessed have been identified as necessary, required and/or desired for the orderly development of the properties within the District to their full potential, consistent with the development plans and applicable portions of the City General Plan. As such, the ongoing operation, servicing and maintenance of 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 considered a distinct and special benefit to the properties developed within the District.

The construction and installation of these improvements are only necessary for development of the properties within the District. As such, these improvements were not required nor necessarily desired by any properties or developments outside the District boundary and any benefit derived by properties outside the District boundaries is considered incidental. Therefore, it has been determined that the ongoing maintenance, servicing and operation of the District improvements provide no measurable general benefit to properties outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District.
74 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 9 of 16

B. ASSESSMENT METHODOLOGY
The method of apportionment established for this District and described herein, reflects the proportional special benefit each property receives from the improvements and services based on the actual or land use of that parcel as compared to other properties within the District. The special benefit received by each lot or parcel is equated to the overall land use of parcels within the District based on the parcel’s actual land use or proposed development.

All special benefit costs associated with the improvements shall be fairly distributed among the parcels based upon the benefit received by each parcel. Additionally, in compliance with the California Constitution Article XIIID Section 4, each parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred to that parcel. To identify and determine the special benefit received by each parcel and their proportionate share of the improvement costs it is necessary to consider the entire scope of the planned improvements as well as individual property development within the District. Upon review of the improvements it has been determined that each of the properties within the District receives special benefits from all the improvements funded by annual assessments and based on the overall planned development within the District a single zone of benefit is appropriate for the allocation of the assessments and proportional benefit.

The benefit formula used within the District reflects the composition of the parcels and the improvements and services provided, to fairly apportion the costs based on the special benefits to each assessable parcel. It has been previously determined that dedicated public easements, open space areas, public rights-of-ways, public greenbelts and parkways, utility rights-of-way, common areas, sliver parcels and bifurcated lots or any other property that cannot be developed, receive no special benefit from the improvements and are not assessed.

Equivalent Benefit Units
The method of apportionment established for most districts formed under the 1972 Act utilizes a weighted method of apportionment known as an Equivalent Benefit Unit (EBU) methodology (sometimes referred to as Equivalent Dwelling Units) that uses the singlefamily home site as the basic unit of assessment. A single-family home site equals one Equivalent Benefit Unit (EBU) and all other land uses are assigned a weighted EBU based on an assessment formula that equates various property characteristics to that of the single-family home site. This proportional weighting may be based on several factors that may include, but are not limited to: the type and status of development (land use), size of the property, location of the property, development plans or restrictions, vehicular trip generation, street frontage, population densities or other property related factors. For most districts the calculation of each parcel’s proportional special benefit can be reasonably determined by applying one or more of these factors.

only the development of single-family residential properties that will receive proportionately the same benefit from all the planned improvements. Therefore, each assessed parcel’s special benefits from the improvements are considered equal and each residential unit/parcel has been assigned one (1) EBU.

The following provides an overview of various land uses and their proportional special benefit as it applies or may apply to this District:

Single-Family Residential Units — This land use is defined as a fully subdivided residential home site with or without a structure. This land use classification shall be assessed at 1.0 EBU per lot or parcel.

Planned Residential Subdivision — This land use is defined as any property not fully subdivided, but has a specific number of residential lots or units approved for the parcel based on an approved tentative or final tract map or an approved development plan. This land use classification shall be assessed at 1.0 EBU per planned single-family residential unit.

Exempt Parcels — This land use classification identifies parcels that receive little or no benefit from the improvements and are assigned 0.00 EBU. This land use classification may include, but is not limited to lots or parcels identified as:
• Public streets and other roadways (typically not assigned an APN by the County); • Public Easements including greenbelts, parkways, parks, dedicated open space areas or utility rights-of-ways or other public lands that are considered part of the District improvements or have similar characteristics; and
• Properties with restricted development potential such as common areas, sliver parcels and bifurcated lots.

Assessment Calculations
The benefit formula and assessment calculation applied to parcels within the District is based on the parcel’s special benefit received as compared to all other parcels benefiting from the improvements. The net annual cost of the maintenance, servicing and operation of the improvements and facilities is proportionately and equitably spread to all parcels that benefit from the District improvements utilizing the proportional special benefit allocation outlined previously.

The following formulas are used to calculate each parcel’s proportional benefit and assessment.

Balance to Levy = Levy Amount per Benefit Unit
Number of Benefit Units (EBU) (Assessment Rate)
Assessment Rate x Parcel’s Calculated EBU = Parcel’s Assessment Amount 76 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 11 of 16

C. ASSESSMENT RANGE FORMULA
All budget items may be impacted by inflation in subsequent years. In an effort to minimize this impact on the District and ensure the long life of the improvements, an assessment range formula for inflation is included as part of the maximum assessment rate presented to the property owners within the District for approval. The formula, as described herein, provides for annual inflationary adjustment to the maximum assessment rate that may be imposed each year without requiring the extensive procedure and cost of balloting for normal operational cost increases. The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustments to the assessment amounts without requiring costly noticing, mailing, and ballot procedures, which would further increase the assessments. The annual inflationary formula (assessment range formula) described herein is part of the assessment approved by the property owners and should provide for modest increases to the assessment revenues to meet anticipated cost increases in labor and materials that result from normal inflationary factors.

Commencing each fiscal year thereafter, the maximum assessment rate established in the previous fiscal year shall be adjusted by the greater of:
(1) Three percent (3.0%); or
(2) The percentage increase of the Local Consumer Price Index (CPI).

The Consumer Price Index used for the inflationary adjustment shall be for the San Francisco-Oakland-San Jose, since renamed to San Francisco-Oakland-Hayward Area for All Urban Consumers, as established by the U.S. Bureau of Labor Statistics.

Each fiscal year the City shall identify the annual percentage change in the CPI, using the difference over a 12-month period between the current year and of the previous year. This annual percentage change in the CPI is generally reflected by the percentage change for the preceding calendar year (January to December), but a similar time period may be used if more current data is available. This percentage difference shall then establish the range of increase to the maximum assessment rates allowed based on CPI. If the percentage change in the CPI is less than three percent (3%), the maximum assessment rates shall be increased by three percent. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living.

The adjusted maximum assessments are calculated each fiscal year independent of the annual budget and annual assessments. Although the adjusted maximum assessments will increase each year, the budget and annual assessment rates adopted for a fiscal year may not change from the previous fiscal year. If the budget and the corresponding District assessments for that fiscal year do not require an increase or the increase is less than the allowable adjusted maximum assessment rates, then the assessments required to meet the expenditures shall be applied. If the budget and the corresponding assessments for a given fiscal year require an increase greater than the adjusted maximum assessment rates, then the assessments are considered increased assessments and mailed notices and approval of the property owners through a property owner ballot proceeding would be required before the assessment increases may be imposed.
77 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 12 of 16

III. DISTRICT BUDGET
The following provides the budget establishing the maximum annual assessment rates for the District for fiscal year 2025/2026. The budget includes an estimate of anticipated expenditures and revenues associated with the maintenance and operation of the improvements. The budget and assessment for fiscal year 2025/2026 reflect the anticipated costs and expenses to provide the improvements for all twelve (12) months of the fiscal year.

Starting Fiscal Year 2015/2016, the City began maintenance, operation and servicing of the local landscaping and street lighting improvements. The City has decided to Levy the parcels within the District at $255.00 for Fiscal Year 2025/2026. This will be the twelfth levy since the creation of the District in 2007/2008.
78 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 13 of 16

City of Shasta Lake
Fiscal Year 2025/2026 Budget

DEER CREEK MANOR LANDSCAPING AND LIGHTING DISTRICT
ANNUAL MAINTENANCE (DIRECT COSTS) District Totals
Landscape and Lighting Maintenance Expenses
Turf, Landscape and Facility Maintenance $8,000
Median Maintenance 400
Open Space Maintenance 400
Tree Maintenance 500
Landscape Utilities (Water/Electricity) 6,500
Streetlight Maintenance and Energy 875
Miscellaneous Materials and Equipment 380
Total Landscaping and Lighting Maintenance $17,055

REPLACEMENT/REHABILITATION (CIP)
Collection for Future Rehabilitation/Replacements
Turf, Landscape and Facility Rehabilitation/Replacement $500 Median Rehabilitation/Replacement 100
Open Space Rehabilitation/Replacement 100
Tree Rehabilitation/Replacement 1,500
Total Collection for Capital Improvement/Rehabilitation Fund $2,200

ADMINISTRATION
Professional Fees for Admin $500
City Annual Admin 250
County Administration Fee 58
Miscellaneous Administrative Expenses 150
Total Annual Administration Costs $958
Total Costs and Expenses $20,213
Levy Adjustments
Reserve Fund / CIP Collection $1,207
Rounding 0
BALANCE TO LEVY $21,420

DISTRICT STATISTICS
Total Parcels in District 89
Parcels Levied 84
Total EBU 84.00
Prior Year Levy per EBU $255.00
Proposed Assessment per EBU $255.00
Annual Inflator (greater of CPI or 3%) 3.00%
Maximum Assessment Rate per EBU $582.4116

FUND BALANCE INFORMATION
Beginning Fund Balance (Reserves and CIP) $57,531
Reserve Fund/CIP Collection 1,207
Estimated Ending Fund Balance (Reserves and CIP) $58,738 Note: Totals may not foot due to rounding.
79 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 14 of 16

IV. DISTRICT DIAGRAM
The parcels within this District consist of lots, parcels and subdivisions of land located in the planned residential development known as Deer Creek Manor. The District covers approximately thirty-six acres (36 acres) in the City of Shasta Lake.

81 FY 2025/2026 Deer Creek Manor Landscape and Lighting District Page 16 of 16

V. ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District is based on the Assessment Diagram presented herein and is based on available parcel maps and property data from the Shasta County Assessor’s Office at the time the Engineer’s Report was prepared. A listing of the lots and parcels assessed within this District along with the assessment amounts is provided herein.

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

The District is going to assess assessable parcels during the Fiscal Year 2025/2026. The following is a list of parcels, the assessment and the maximum assessment amounts as determined by the assessment rates and method of apportionment described herein. 82 Assessor's Parcel Number Page Land Use Zone Benefit Units Lot Max Tax Charge 075-150-046-000 150 GOV A 0.00 N/A $0.00 $0.00
075-570-003-000 570 SFR A 1.00 24 582.41 255.00
075-570-004-000 570 SFR A 1.00 25 582.41 255.00
075-570-005-000 570 SFR A 1.00 26 582.41 255.00
075-570-006-000 570 SFR A 1.00 27 582.41 255.00
075-570-007-000 570 SFR A 1.00 28 582.41 255.00
075-570-008-000 570 SFR A 1.00 29 582.41 255.00
075-570-009-000 570 SFR A 1.00 30 582.41 255.00
075-570-010-000 570 SFR B 1.00 31 582.41 255.00
075-570-011-000 570 SFV B 1.00 32 582.41 255.00
075-570-012-000 570 SFR B 1.00 33 582.41 255.00
075-570-013-000 570 SFR B 1.00 34 582.41 255.00
075-570-016-000 570 SFR A 1.00 37 582.41 255.00
075-570-019-000 570 SFR A 1.00 40 582.41 255.00
075-570-020-000 570 SFR A 1.00 41 582.41 255.00
075-570-021-000 570 SFR A 1.00 42 582.41 255.00
075-570-022-000 570 SFR A 1.00 43 582.41 255.00
075-570-023-000 570 SFR A 1.00 44 582.41 255.00
075-570-024-000 570 SFR A 1.00 45 582.41 255.00
075-570-025-000 570 SFR A 1.00 46 582.41 255.00
075-570-026-000 570 SFR A 1.00 47 582.41 255.00
075-570-027-000 570 SFR A 1.00 48 582.41 255.00
075-570-028-000 570 SFR A 1.00 49 582.41 255.00
075-570-029-000 570 SFR A 1.00 50 582.41 255.00
075-570-030-000 570 SFR A 1.00 51 582.41 255.00
075-570-031-000 570 SFR A 1.00 52 582.41 255.00
075-570-032-000 570 SFR A 1.00 53 582.41 255.00
075-570-033-000 570 SFR A 1.00 54 582.41 255.00
075-570-034-000 570 SFR A 1.00 55 582.41 255.00
075-570-035-000 570 SFR A 1.00 56 582.41 255.00
075-570-036-000 570 SFR A 1.00 57 582.41 255.00
075-570-037-000 570 SFR A 1.00 58 582.41 255.00
075-570-038-000 570 SFR A 1.00 59 582.41 255.00
075-570-039-000 570 SFR A 1.00 60 582.41 255.00
075-570-040-000 570 SFR A 1.00 61 582.41 255.00
075-570-041-000 570 SFR A 1.00 62 582.41 255.00
075-570-042-000 570 SFR A 1.00 63 582.41 255.00
075-570-047-000 570 GOV A 0.0 Parcel "B" 0.00 0.00
075-570-048-000 570 GOV A 0.0 Parcel "C" 0.00 0.00
075-570-049-000 570 GOV A 0.0 Parcel "D" 0.00 0.00
075-570-050-000 570 GOV A 0.0 N/A 0.00 0.00
075-570-052-000 570 SFR A 1.00 22 582.41 255.00
075-570-054-000 570 SFR A 1.00 23 582.41 255.00
075-570-057-000 570 SFR A 1.00 39 582.41 255.00
075-570-063-000 570 SFR A 1.00 35 582.41 255.00
075-570-064-000 570 SFR A 1.00 38 582.41 255.00
075-570-065-000 570 SFR A 1.00 36 582.41 255.00
075-570-070-000 570 SFR A 1.00 67 582.41 255.00
075-570-072-000 570 SFR A 1.00 64 582.41 255.00
075-570-073-000 570 SFR A 1.00 65 582.41 255.00
075-570-074-000 570 SFR A 1.00 66 582.41 255.00
075-610-001-000 610 SFR A 1.00 88 582.41 255.00
075-610-002-000 610 SFR A 1.00 87 582.41 255.00
075-610-003-000 610 SFR A 1.00 86 582.41 255.00
075-610-004-000 610 SFR A 1.00 76 582.41 255.00
075-610-005-000 610 SFR A 1.00 77 582.41 255.00
075-610-006-000 610 SFR A 1.00 78 582.41 255.00
075-610-007-000 610 SFR A 1.00 79 582.41 255.00
075-610-008-000 610 SFR A 1.00 80 582.41 255.00
075-610-009-000 610 SFR A 1.00 81 582.41 255.00
075-610-010-000 610 SFR A 1.00 82 582.41 255.00
075-610-011-000 610 SFR A 1.00 83 582.41 255.00
075-610-012-000 610 SFR A 1.00 7 582.41 255.00
075-610-013-000 610 SFR A 1.00 8 582.41 255.00
075-610-014-000 610 SFR A 1.00 9 582.41 255.00
075-610-015-000 610 SFR A 1.00 10 582.41 255.00
City of Shasta Lake
Deer Creek Landscaping and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/2026
Deer Creek Manor DMD Fiscal Year 2025/2026 Preliminary Assessment Page 1 of 2 83 Assessor's Parcel Number Page Land Use Zone Benefit Units Lot Max Tax Charge City of Shasta Lake
Deer Creek Landscaping and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/2026
075-610-016-000 610 SFR A 1.00 11 582.41 255.00
075-610-017-000 610 SFV A 1.00 12 582.41 255.00
075-610-027-000 610 SFR A 1.00 6 582.41 255.00
075-610-028-000 610 SFR A 1.00 5 582.41 255.00
075-620-001-000 620 SFR A 1.00 85 582.41 255.00
075-620-002-000 620 SFR A 1.00 84 582.41 255.00
075-620-003-000 620 SFR A 1.00 70 582.41 255.00
075-620-004-000 620 SFR A 1.00 69 582.41 255.00
075-620-005-000 620 SFV A 1.00 68 582.41 255.00
075-620-006-000 620 SFR A 1.00 71 582.41 255.00
075-620-007-000 620 SFR A 1.00 72 582.41 255.00
075-620-008-000 620 SFR A 1.00 73 582.41 255.00
075-620-009-000 620 SFR A 1.00 74 582.41 255.00
075-620-010-000 620 SFR A 1.00 75 582.41 255.00
075-620-011-000 620 SFR A 1.00 13 582.41 255.00
075-620-012-000 620 SFR A 1.00 14 582.41 255.00
075-620-013-000 620 SFR A 1.00 15 582.41 255.00
075-620-014-000 620 SFV A 1.00 16 582.41 255.00
075-620-015-000 620 SFR A 1.00 17 582.41 255.00
075-620-016-000 620 SFR A 1.00 18 582.41 255.00
075-620-017-000 620 SFR A 1.00 19 582.41 255.00
075-620-027-000 620 SFR A 1.00 21 582.41 255.00
075-620-028-000 620 SFR A 1.00 20 582.41 255.00
Total: 84.00 $48,922.58 $21,420.00
Parcel Count: 89
Deer Creek Manor DMD Fiscal Year 2025/2026 Preliminary Assessment Page 2 of 2 84 27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com/financial

City of Shasta Lake

Deer Creek Manor
Drainage Maintenance District

2025/2026 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: June 3, 2025
Public Hearing: June 17, 2025

85 AFFIDAVIT FOR THE ENGINEER’S REPORT

DEER CREEK MANOR DRAINAGE MAINTENANCE DISTRICT
Establishment of Annual Assessments for the:

City of Shasta Lake
County of Shasta, State of California
This Final Engineer’s Report (the “Report”) and the enclosed District Diagram showing the exterior boundaries of the territory formed as the Deer Creek Manor Drainage Maintenance District (hereinafter referred to as “District”); and each lot, parcel, and subdivision of land within said territory as the same existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of each lot, parcel, and subdivision of land within said territory and said District. The enclosed Report that includes a description of the plans and specifications, method of apportionment, budgets and special benefit assessments associated therewith. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this day of , 2025.

Willdan Financial
Assessment Engineer
On Behalf of the City of Shasta Lake
By:

Chonney Gano, Project Manager
District Administration Services
By:

Tyrone Peters
PE # C 81888
6th June
86 TABLE OF CONTENTS
INTRODUCTION.....................................................................................................1 I. PLANS AND SPECIFICATIONS .......................................................................4 A. BENEFITING PROPERTIES WITHIN THE DISTRICT .............................4 B. FUNDING AUTHORIZED BY THE 1982 ACT...........................................4 C. DESCRIPTION OF IMPROVEMENTS......................................................5 Drainage Maintenance .................................................................................................... 5 II. METHOD OF APPORTIONMENT ...................................................................7 A. BENEFIT ANALYSIS ................................................................................7 B. ASSESSMENT METHODOLOGY............................................................8 Equivalent Benefit Units................................................................................................. 8 Assessment Calculations............................................................................................... 9 C. ASSESSMENT RANGE FORMULA........................................................10 III. DISTRICT BUDGET .......................................................................................11 IV. DISTRICT DIAGRAM.....................................................................................13 V. ASSESSMENT ROLL....................................................................................15 87 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 1 of 15

INTRODUCTION
Pursuant to the provisions of the Benefit Assessment Act of 1982, being Chapter 6.4 of the California Government Code, commencing with Section 54703 (hereafter referred to as the “1982 Act”), and in compliance with the substantive and procedural requirements of the California State Constitution Article XIIID (hereafter referred to as the “California Constitution”), the City Council of the City of Shasta Lake, County of Shasta, State of California (hereafter referred to as the “City”), formed and levied special benefit assessments for the district designated as:

City of Shasta Lake
Deer Creek Manor Drainage Maintenance District
(hereafter referred to as the “District”), which includes all lots and parcels of land within the residential subdivisions known as Deer Creek Manor that have been determined to receive special benefits from the improvements and facilities installed and constructed in conjunction with the development of such residential properties within the City limits of Shasta Lake. This Engineer’s Report (hereafter referred to as the “Report”) has been prepared as required pursuant to Article 4, Section 54716 of the 1982 Act.

The City Council formed the District to levy and collect annual assessments for Shasta County (the “County”) tax rolls to provide ongoing funding for the costs and expenses required to service and maintain the drainage (storm drain) improvements and related infrastructure that have been constructed in association with the development of properties within the District. The improvements, maintenance and services provided by the District, and the assessments described herein, are made pursuant to the 1982 Act and the substantive and procedural provisions of the California Constitution.

This Report describes the District, the improvements, and the assessments levied against properties in connection with the special benefits that the properties will receive from the maintenance and servicing of the District improvements and facilities commencing in Fiscal Year 2025/2026. The assessments described herein will provide a funding source (annual assessments) for the continued operation, maintenance and servicing of the drainage improvements, and related infrastructure (facilities).

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

Each subsequent fiscal year, a Report shall be prepared and presented to the City Council describing any changes to the services, the annual budget and assessments for that fiscal year, and the City Council shall hold a noticed public hearing regarding these matters prior to approving and ordering the levy of assessments. If the annual budget for the District requires an assessment that exceeds the maximum assessment described herein (as approved by the property owners at the time of the District formation), the new or increased assessment must be confirmed through another property owner protest ballot proceeding before such an assessment may be imposed.
88 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 2 of 15

This Report consists of five (5) parts:

Part I
Plans and Specifications: A general description of the District, the improvements, and authorized services for parcels within the District that will be assessed is provided in this section of the Report. The specific drainage plans and associated facility specifications prepared in connection with the development of properties within the Deer Creek Manor subdivision (also known as the “Drainage Plans”) are on file in the offices of the City of Shasta Lake, and by reference these plans and specifications are made part of this Report. Based on these improvement and subdivision plans, it has been determined that the District will establish two (2) benefit zones. Four (4) parcels within the Deer Creek Manor subdivision shall not be a part of the District. These four parcels are accessed from Buckingham Drive and it has been determined that the development of these properties do not require the construction of the improvements associated with this District and therefore receive no special benefit from the drainage facilities provided and maintained by the District.

Part II
Method of Apportionment: A discussion of benefits the improvements and services provide to properties within the District and the method of calculating each property’s proportional special benefit and assessment. This section also identifies and outlines an Assessment Range Formula (Annual Inflation Adjustment) that provides for an annual adjustment to the maximum assessment rate that establishes limits on future assessments, but also provides for reasonable cost adjustments due to inflation without the added expense of additional property owner protest ballot proceedings.

Part III
District Budget: The annual costs to operate, maintain and service the drainage improvements installed and constructed to support the development of properties within the District. This budget includes direct maintenance costs and incidental expenses including, but not limited to, administration expenses and the collection of appropriate fund balances to establish the initial Maximum Assessment Rates approved by the property owners of record. The special benefit assessments are based on an estimate of the overall operation, maintenance and servicing costs minus any costs that are not assessed as special benefit. The assessments for each subsequent year shall be based on the estimated net annual cost for the City to operate, maintain and service the improvements for that fiscal year including the collection of funds in installments for periodic or long-term maintenance activities. The Maximum Assessment Rates (Rates per Equivalent Benefit Unit) identified in the budgets of this Report establish the Maximum Assessment Rates for the District in Fiscal Year 2025/2026 and shall be adjusted annually by the Assessment Range Formula described in the method of apportionment.

the Shasta County Assessor's Parcel Maps as they existed at the time this Report was prepared and shall include all subsequent subdivisions, lot line adjustments or parcel changes therein. Said parcels of land are consistent with and identified by the following Shasta County Assessor's Parcel Maps: Book 075, Page 150, Parcel 046; Book 075,

Page 570 ends

Book 075, Page 620, Parcels 001 through 028 and reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District.

Part V
Assessment Roll: The assessment amount for each parcel is based on the parcel’s proportional special benefit as outlined in the method of apportionment and the initial Maximum Assessment Rates established in this report. The Assessment Roll also provides the assessment amount for each parcel for the Fiscal Year 2025/2026 based on the method of apportionment and estimated expenses (budget) for Fiscal Year 2025/2026.
90 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 4 of 15

I. PLANS AND SPECIFICATIONS
A. BENEFITING PROPERTIES WITHIN THE DISTRICT
The territory within the District, totaling approximately thirty-six acres (36 acres), consists of all lots, parcels and subdivisions of land within the Deer Creek Manor subdivision that directly benefit from the improvements and services provided by the District. The District is comprised of 84 of the 89 single-family residential properties within the Deer Creek Manor subdivision and various other properties that collectively represent the easements and public areas within the District.

Book 075, Page 150, Parcel 046,
Book 075, Page 560, Parcels 005 through 042; and
Book 075, Page 570, Parcels 001 through 051.

B. FUNDING AUTHORIZED BY THE 1982 ACT
As generally defined by the Benefit Assessment Act of 1982 and applicable to this District, the City imposed a special benefit assessment to finance the maintenance and operation costs of the following services:
1) Drainage and Flood Control
In addition to imposing a benefit assessment for the annual maintenance and operation of the District improvements, the City may authorize an assessment or utilize existing assessment revenues to finance the installation, construction or replacement of drainage and flood control facilities. While such activities are permitted under the 1982 Act and may be applicable to this District, the funds necessary to perform such services or activities are generally greater than can be reasonably collected in a single year’s levy of assessments. Therefore, many of the services and activities associated with this District will be collected in installments over several years and held in a reserve fund until such time the services or activities are deemed necessary by the City. However, it should be noted that some of the funds collected in annual installments may not be fully utilized or may be insufficient to cover the full cost of such projects, but should be sufficient to cover the cost of normal repairs that can reasonably be anticipated as a result of typical weather, use, water flow and erosion over a twenty to thirty year period.

While the assessments for the District have been established to fund normal and anticipated maintenance needs for the improvements, major rehabilitation projects or reconstruction of the improvements resulting from unforeseen damages, caused by 91 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 5 of 15

natural disasters such as earthquakes or floods, are not included in the assessments.

The extent and cost of such activities are not easily predicted, and it would not be reasonable or appropriate to collect and hold such significant funds in reserves for such projects.

C. DESCRIPTION OF IMPROVEMENTS
The purpose of this District is to fund the activities necessary to operate, maintain and service the drainage improvements constructed in connection with the development of properties within the residential subdivision known as Deer Creek Manor. The maintenance, operation and servicing of these improvements may include, but are not limited to, all materials, equipment, labor, and incidental expenses deemed necessary to keep the drainage improvements in satisfactory condition. The maintenance of the improvements and related activities shall be funded entirely through the District assessments. The District services are generally described as:

Drainage Maintenance
Drainage maintenance may include, but is not limited to: grading of access perimeter roads associated with the drainage facilities; repair of erosion to such roads; debris clearance; dust control through the application of soil stabilization agents; weed abatement; mosquito and vector control; water treatment and monitoring; maintenance, cleaning and minor repairs to storm drain inlets, outlets, pumps, filters, pipes and other drainage related equipment. The annual assessments for this District are intended to support the drainage facilities and the maintenance program that will adequately regulate and control storm water runoff resulting from and associated with the development of properties within the District. This maintenance program may include but is not limited to:
inspection and documentation of the system; cleaning, servicing or repair of the facilities and equipment; and the partial removal, replacement or rehabilitation of equipment and facilities. Generally, the drainage improvements for this District include, but are not limited to:
• Approximately 37,370 square feet of natural vegetation drainage basin area within the District;
• Approximately 5,675 square feet of landscaped drainage basin area within the District; • Approximately 17,215 square feet of landscaped channel ways within the District; • Approximately thirty (30) inlets, outlets and manholes located within the District; • Approximately 2,010 square feet of block retaining walls located within the District; • Approximately 4,592 square feet of storm drain fencing within the District; • Approximately 1,200 square feet of asphalt access/service roads within the District; • Approximately 3,215 linear feet of storm drain pipe ranging from 18 inches to 42 inches in diameter;
• Approximately 835 linear feet of flood control pipes associated with the French drain / Drainage System within the District;
92 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 6 of 15

The Public Works Department shall authorize and schedule all operational activities and maintenance of the drainage and storm water pollution treatment infrastructure, facilities and services that may include, but are not limited to:
• Cleaning of storm drain inlets, catch basins, manholes and pipes as needed; • Stencil maintenance and documentation of facilities as required by Federal, State and County regulations;
• Cleaning and landscape maintenance of the drainage basin, bio-filter areas and channel ways as needed;
• Debris removal and pest control in and around the drainage facilities as needed; • Minor repairs and maintenance of the storm drain inlets, catch basins and outlets as needed;
• Street sweeping services necessary to control debris and water flow for the drainage system; and,
• All operational costs related to the National Pollutant Discharge Elimination System (“NPDES”) compliance requirements.

A portion of the services described above might not be performed on an annual basis but rather as periodic maintenance or due to extraordinary events. The funds necessary for these activities shall be collected as part of the annual assessments and accumulated in a special fund of the District (Reserve Fund). The monies accumulated for these activities shall be spent as needed to perform the services deemed necessary by the City. This process of collecting assessment revenues for the Reserve Fund shall continue until such time the District is dissolved, or the City determines that such additional funding procedures require modification.

While all parcels within the District equally benefit from the maintenance and services associated with the drainage improvements as detailed in the preceding sections, the Regional Water Quality Control Board has required the monitoring and treatment of the water run-off emanating from four (4) parcels within the District, identified as lot numbers 31 through 34 of the Deer Creek Manor subdivision, and further identified as the County Assessor Parcel Numbers 075-570-010, 075-570-011, 075-570-012 and 075-570-013 (hereafter referred to as “Lots 31 through 34”). While the need for this water treatment and monitoring system (known as the “Drainage System”) is required to develop these four lots, this water issue directly affects the overall drainage system within the District and is clearly necessary for the overall development of properties within the District.

Without the installation, implementation and ongoing servicing, maintenance and monitoring of this specialized water treatment system, these four residential lots directly affected would not otherwise be developed and the remaining properties would still be required to address the issue and would therefore be negatively impacted.

Pursuant to an agreement between the developer and the City, the developer shall be responsible for all costs and expenses associated with the maintenance and servicing of the Drainage System for the first two fiscal years, commencing with the year in which said improvements are installed and officially accepted by the City, and by reference, said agreement is incorporated herein and made part of this Report. 93 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 7 of 15

II. METHOD OF APPORTIONMENT
The 1982 Act permits the establishment of assessment districts by agencies for the purpose of providing for the maintenance, operation and servicing of drainage and flood control improvements and appurtenant facilities. The 1982 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The amount of the assessment imposed on any parcel of property shall be related to the benefit to the parcel which will be derived from the provision of the service.”
Furthermore:
“The annual aggregate amount of the assessment shall not exceed the estimated annual cost of providing the service, except that the legislative body may, by resolution, determine that the estimated cost of work authorized is greater than can be conveniently raised from a single annual assessment and order that the estimated cost shall be raised by an assessment levied and collected in installments. The revenue derived from the assessment shall not be used to pay the cost of any service other than the service for which the assessment was levied.”
The method of apportionment described in this Report for allocation of special benefit assessments utilizes commonly accepted engineering practices and is in compliance with the provisions of the 1982 Act and the California Constitution. The formulas used for calculating assessments reflects the composition of parcels within the District and the improvements and services provided, to fairly apportion the costs based on the special benefits to each parcel.

A. BENEFIT ANALYSIS
Each of the services, and the associated costs and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the 1982 Act and the California Constitution. The drainage improvements associated with this District are necessary and essential requirements for the orderly development of properties within the District to their full potential, consistent with the conditions for development of the properties, and protection of downstream properties which could be negatively affected by increased storm runoff from the development of these properties. As such, the ongoing operation, servicing and maintenance of these improvements are considered the direct financial obligation of the property owners within the District. Since the parcels assessed are directly served by the drainage improvements, each parcel has a direct investment in the proper maintenance of the various improvements that is over and above any general benefits that may be conferred by such improvements and services.

The construction and installation of these improvements are only necessary for development of the properties within the District. As such, these improvements were not required nor necessarily desired by any properties or developments outside the District boundary and any benefit derived by properties outside the District boundaries is considered incidental. Therefore, it has been determined that the ongoing maintenance, servicing and operation of the District improvements provide no measurable general benefit to properties 94 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 8 of 15

outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District.

B. ASSESSMENT METHODOLOGY
All costs and expenses associated with the District’s improvements and services shall be fairly distributed among the parcels based upon the special benefit received by each parcel.

With the exception of the Drainage System, all other costs associated with the District improvements shall be fairly distributed among the parcels based upon the special benefit received by each parcel. Additionally, in compliance with the California Constitution Article XIIID Section 4, each parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred to that parcel.

The benefit formula used to determine the assessment obligation is therefore based upon both the improvements that benefit the parcels within the District as well as their respective total Zone budget as compared to other parcels that benefit from those services. Zone A includes all the parcels within the District except Lots 31 through 34, and said parcels proportionately share in the overall District improvements, including half of the costs associated with the Drainage System. Zone B includes Lots 31 through 34. These lots proportionately share in the overall District improvements and costs, as well as half of the costs associated with the Drainage System.

Equivalent Benefit Units
In order to assess benefits equitably it is necessary to relate each property’s proportional special benefits to the special benefits of all other properties within the District. The method of apportionment established for this District utilizes a weighted method of apportionment known as an Equivalent Benefit Unit (EBU) methodology (sometimes referred to as Equivalent Dwelling Units) that uses the single-family home site as the basic unit of assessment. A single-family home site equals one Equivalent Benefit Unit (EBU) and all other land uses are assigned a weighted EBU based on an assessment formula that equates various property characteristics to that of the single-family home site. This proportional weighting may be based on several factors that may include, but are not limited to: the type and status of development (land use), size of the property, location of the property, development plans or restrictions, vehicular trip generation, street frontage, population densities or other property related factors. Generally, for most districts the calculation of each parcel’s proportional special benefit can be reasonably determined by applying one or more of these factors.

While the Equivalent Benefit Unit method of apportioning special benefit is commonly used and applied to districts that have or may have a wide range of land use classifications (both residential and non-residential use) or have significant variations in the phasing of improvements and/or property development, this particular District involves only the development of single-family residential properties that will receive proportionately the same benefit from all the planned improvements, Therefore, each assessed parcel’s special benefits from the improvements are considered equal and each residential unit/parcel has been assigned one (1) EBU.
95 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 9 of 15

The following provides an overview of various land uses and their proportional special benefit as it applies or may apply to this District:

The following formulas are used to calculate each parcel’s proportional benefit and assessment.

Balance to Levy (For the
Zone) = Levy Amount per Benefit Unit
Number of Benefit Units (Assessment Rate)
(EBU)
Assessment Rate x Parcel’s Calculated EBU = Parcel’s Assessment Amount 96 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 10 of 15

Commencing each fiscal year thereafter, the maximum assessment rate established in the previous fiscal year shall be adjusted by the greater of:
(1) Three percent (3.0%); or,
(2) The percentage increase of the Local Consumer Price Index (CPI).

The Consumer Price Index used for the inflationary adjustment shall be for the San Francisco-Oakland-San Jose Area for All Urban Consumers, since renamed to San Francisco-Oakland-Hayward, as established by the U.S. Bureau of Labor Statistics.

The adjusted maximum assessments are calculated each fiscal year independent of the annual budget and annual assessments. Although the adjusted maximum assessments will increase each year, the budget and annual assessment rates adopted for a fiscal year may not change from the previous fiscal year. If the budget and the corresponding District assessments for that fiscal year do not require an increase or the increase is less than the allowable adjusted maximum assessment rates, then the assessments required to meet the expenditures shall be applied. If the budget and the corresponding assessments for a given fiscal year require an increase greater than the adjusted maximum assessment rates, then the assessments are considered increased assessments and mailed notices and approval of the property owners through a property owner ballot proceeding would be required before the assessment increases may be imposed.
97 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 11 of 15

III. DISTRICT BUDGET
The following provides the budget establishing the maximum annual assessment rates for the District for Fiscal Year 2025/2026 The budget includes an estimate of anticipated expenditures and revenues associated with the maintenance and operation of the improvements. The budget and assessments for Fiscal Year 2025/2026 reflect the anticipated costs and expenses to provide the improvements for all twelve (12) months of the fiscal year.

The City took over ongoing maintenance, operation and servicing of the local drainage maintenance authorized by the District beginning in Fiscal Year 2015/2016. The City has decided to levy the parcels within the District at a rate of $35.72 per EBU for Fiscal Year 2025/2026. This will be the twelfth levy since the creation of the District in 2007/2008. 98 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 12 of 15

City of Shasta Lake
Fiscal Year 2025/2026 Budget

DEER CREEK MANOR DRAINAGE MAINTENANCE DISTRICT
ANNUAL MAINTENANCE (DIRECT COSTS) District Totals
Drainage Improvements
Annual Inspection & Maintenance: Drainage Basin $250
Annual Inspection & Maintenance: Storm Drain Fencing and/or Access Roads 100 Annual Inspection & Maintenance: Drainage Infrastructure 250 Annual Maintenance Expenses: Drainage $600

REPLACEMENT/REHABILITATION (CIP)
Collection for Future Rehabilitation/Replacements
Periodic Debris Removal, Rehabilitation & Repairs: Drainage Basin $500 Periodic Repairs & Rehabilitation: Storm Drain Fencing and/or Access Roads 600 Periodic Repairs & Rehabilitation: Storm Drain Infrastructure 300 Periodic Maintenance & Projects: Drainage $1,400

ADMINISTRATION
Professional Fees & Services $500
City Annual Administrative and Overhead 250
County Admin Fee 58
Miscellaneous Administration Expenses 192
Total Annual Administrative Costs $1,000
Total Costs and Expenses $3,000

LEVY ADJUSTMENTS
Reserve Fund / CIP Collection $1
Rounding $0
BALANCE TO LEVY $3,001

DISTRICT STATISTICS
Total Parcels in District 89.00
Parcels Levied 84.00
Total EBU 84.00
Prior Year Levy per EBU $36.14
Proposed Assessment per EBU $35.72
Annual Inflator (greater of CPI or 3%) 3.00%
Maximum Assessment Rate per EBU $553.8270

FUND BALANCE INFORMATION
Estimated Beginning Reserve Balance $31,619
Reserve Fund / CIP Collection 1
Estimated Ending Fund Balance (Reserves & CIP) $31,620
Note: Totals may not foot due to rounding
99 FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 13 of 15

The following District Diagram is based on the Shasta County Assessor’s Maps and the Shasta County Assessor’s information and identifies all the parcels of land within the District, as the same existed at the time this Report was prepared. The combination of this map and the Assessment Roll contained in this Report constitute the District Assessment Diagram. The Maximum Assessment Rate, assessment range formula and the assessment amount for each of the existing parcels within the District as described herein, shall be presented to the property owners of record for approval or protest in accordance with the provisions of the California Constitution.
100
FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 14 of 15 101
FY 2025/2026 Deer Creek Manor Drainage Maintenance District Page 15 of 15

Non-assessable lots or parcels may include, but are not limited to, public streets and other roadways (typically not assigned an APN by the County), dedicated public easements, open space areas, rights-of-way, common areas, bifurcated lots, and any other property that cannot be developed or has little or no value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

The District will assess parcels during Fiscal Year 2025/2026 at the assessment rate of $35.72 per parcel. The following is a list of the parcels, the charge, and the maximum assessment amounts for each of the parcels within the District as determined by the assessment rates and method of apportionment described herein:
102
Assessor's Parcel Number Page Land Use Zone Benefit Units Lot Max Tax Charge 075-150-046-000 150 GOV A 0.00 N/A $0.00 $0.00
075-570-003-000 570 SFR A 1.00 24 553.83 35.72
075-570-004-000 570 SFR A 1.00 25 553.83 35.72
075-570-005-000 570 SFR A 1.00 26 553.83 35.72
075-570-006-000 570 SFR A 1.00 27 553.83 35.72
075-570-007-000 570 SFR A 1.00 28 553.83 35.72
075-570-008-000 570 SFR A 1.00 29 553.83 35.72
075-570-009-000 570 SFR A 1.00 30 553.83 35.72
075-570-010-000 570 SFR B 1.00 31 553.83 35.72
075-570-011-000 570 SFV B 1.00 32 553.83 35.72
075-570-012-000 570 SFR B 1.00 33 553.83 35.72
075-570-013-000 570 SFR B 1.00 34 553.83 35.72
075-570-016-000 570 SFR A 1.00 37 553.83 35.72
075-570-019-000 570 SFR A 1.00 40 553.83 35.72
075-570-020-000 570 SFR A 1.00 41 553.83 35.72
075-570-021-000 570 SFR A 1.00 42 553.83 35.72
075-570-022-000 570 SFR A 1.00 43 553.83 35.72
075-570-023-000 570 SFR A 1.00 44 553.83 35.72
075-570-024-000 570 SFR A 1.00 45 553.83 35.72
075-570-025-000 570 SFR A 1.00 46 553.83 35.72
075-570-026-000 570 SFR A 1.00 47 553.83 35.72
075-570-027-000 570 SFR A 1.00 48 553.83 35.72
075-570-028-000 570 SFR A 1.00 49 553.83 35.72
075-570-029-000 570 SFR A 1.00 50 553.83 35.72
075-570-030-000 570 SFR A 1.00 51 553.83 35.72
075-570-031-000 570 SFR A 1.00 52 553.83 35.72
075-570-032-000 570 SFR A 1.00 53 553.83 35.72
075-570-033-000 570 SFR A 1.00 54 553.83 35.72
075-570-034-000 570 SFR A 1.00 55 553.83 35.72
075-570-035-000 570 SFR A 1.00 56 553.83 35.72
075-570-036-000 570 SFR A 1.00 57 553.83 35.72
075-570-037-000 570 SFR A 1.00 58 553.83 35.72
075-570-038-000 570 SFR A 1.00 59 553.83 35.72
075-570-039-000 570 SFR A 1.00 60 553.83 35.72
075-570-040-000 570 SFR A 1.00 61 553.83 35.72
075-570-041-000 570 SFR A 1.00 62 553.83 35.72
075-570-042-000 570 SFR A 1.00 63 553.83 35.72
075-570-047-000 570 GOV A 0.0 Parcel "B" 0.00 0.00
075-570-048-000 570 GOV A 0.0 Parcel "C" 0.00 0.00
075-570-049-000 570 GOV A 0.0 Parcel "D" 0.00 0.00
075-570-050-000 570 GOV A 0.0 N/A 0.00 0.00
075-570-052-000 570 SFR A 1.00 22 553.83 35.72
075-570-054-000 570 SFR A 1.00 23 553.83 35.72
075-570-057-000 570 SFR A 1.00 39 553.83 35.72
075-570-063-000 570 SFR A 1.00 35 553.83 35.72
075-570-064-000 570 SFR A 1.00 38 553.83 35.72
075-570-065-000 570 SFR A 1.00 36 553.83 35.72
075-570-070-000 570 SFR A 1.00 67 553.83 35.72
075-570-072-000 570 SFR A 1.00 64 553.83 35.72
075-570-073-000 570 SFR A 1.00 65 553.83 35.72
075-570-074-000 570 SFR A 1.00 66 553.83 35.72
075-610-001-000 610 SFR A 1.00 88 553.83 35.72
075-610-002-000 610 SFR A 1.00 87 553.83 35.72
075-610-003-000 610 SFR A 1.00 86 553.83 35.72
075-610-004-000 610 SFR A 1.00 76 553.83 35.72
075-610-005-000 610 SFR A 1.00 77 553.83 35.72
075-610-006-000 610 SFR A 1.00 78 553.83 35.72
075-610-007-000 610 SFR A 1.00 79 553.83 35.72
075-610-008-000 610 SFR A 1.00 80 553.83 35.72
075-610-009-000 610 SFR A 1.00 81 553.83 35.72
075-610-010-000 610 SFR A 1.00 82 553.83 35.72
075-610-011-000 610 SFR A 1.00 83 553.83 35.72
075-610-012-000 610 SFR A 1.00 7 553.83 35.72
075-610-013-000 610 SFR A 1.00 8 553.83 35.72
075-610-014-000 610 SFR A 1.00 9 553.83 35.72
075-610-015-000 610 SFR A 1.00 10 553.83 35.72
City of Shasta Lake
Deer Creek Manor Drainage Maintenance District
Preliminary Assessment Roll
Fiscal Year 2025/2026
Deer Creek Manor DMD Fiscal Year 2025/2026 Preliminary Assessment Page 1 of 2 103
Assessor's Parcel Number Page Land Use Zone Benefit Units Lot Max Tax Charge City of Shasta Lake
Deer Creek Manor Drainage Maintenance District
Preliminary Assessment Roll
Fiscal Year 2025/2026
075-610-016-000 610 SFR A 1.00 11 553.83 35.72
075-610-017-000 610 SFV A 1.00 12 553.83 35.72
075-610-027-000 610 SFR A 1.00 6 553.83 35.72
075-610-028-000 610 SFR A 1.00 5 553.83 35.72
075-620-001-000 620 SFR A 1.00 85 553.83 35.72
075-620-002-000 620 SFR A 1.00 84 553.83 35.72
075-620-003-000 620 SFR A 1.00 70 553.83 35.72
075-620-004-000 620 SFR A 1.00 69 553.83 35.72
075-620-005-000 620 SFV A 1.00 68 553.83 35.72
075-620-006-000 620 SFR A 1.00 71 553.83 35.72
075-620-007-000 620 SFR A 1.00 72 553.83 35.72
075-620-008-000 620 SFR A 1.00 73 553.83 35.72
075-620-009-000 620 SFR A 1.00 74 553.83 35.72
075-620-010-000 620 SFR A 1.00 75 553.83 35.72
075-620-011-000 620 SFR A 1.00 13 553.83 35.72
075-620-012-000 620 SFR A 1.00 14 553.83 35.72
075-620-013-000 620 SFR A 1.00 15 553.83 35.72
075-620-014-000 620 SFV A 1.00 16 553.83 35.72
075-620-015-000 620 SFR A 1.00 17 553.83 35.72
075-620-016-000 620 SFR A 1.00 18 553.83 35.72
075-620-017-000 620 SFR A 1.00 19 553.83 35.72
075-620-027-000 620 SFR A 1.00 21 553.83 35.72
075-620-028-000 620 SFR A 1.00 20 553.83 35.72
Total: 84.00 $46,521.47 $3,000.48
Parcel Count: 89
Deer Creek Manor DMD Fiscal Year 2025/2026 Preliminary Assessment Page 2 of 2 104

NOTICE OF PUBLIC HEARING

BEFORE THE CITY COUNCIL OF THE CITY OF SHASTA LAKE

ON THE CONTINUATION OF THE LEVY OF ANNUAL ASSESSMENTS OF THE

DEER CREEK MANOR SUBDIVISION DRAINAGE MAINTENANCE DISTRICT UNDER THE BENEFIT ASSESSMENT ACT OF 1982 FOR FISCAL YEAR 2025/26 AND

THE LANDSCAPING AND LIGHTING DISTRICT, PURSUANT TO THE
LANDSCAPING AND LIGHTING ACT OF 1972, PART
2 OF DIVISION 15 OF THE STREETS AND HIGHWAYS CODE AND AS PROVIDED

BY ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION, AND APPOINTING A

TIME AND PLACE FOR HEARING PROTESTS
FOR FISCAL YEAR 2025/26
NOTICE IS HEREBY GIVEN that a public hearing at which all interested persons will be heard, will be held before the City Council of the City of Shasta Lake, at 4488 Red Bluff Street, Shasta Lake, California on June 17, 2025 at 6:00 p.m., for the FY 2025/26 levy of assessments under the Benefit Assessment Act of 1982 through the City of Shasta Lake’s Deer Creek Manor Subdivision Drainage Maintenance District, and the Landscaping and Lighting District, (“Districts”), under the Landscaping and Lighting Act of 1972, The City Council will hear and consider all protests with regard to the Engineer’s Report (the “Report”) and levy of assessments, including protests with regard to the amount of the proposed assessments to be levied.

At the conclusion of the public hearing, the City Council may adopt, revise, change, reduce, or modify any assessment and shall make its determination upon each assessment described in the Report for Fiscal Year 2025/26 for both districts.

NOTICE IS FURTHER GIVEN that pursuant to statutory authorization, a written report prepared by the City’s Assessment Engineer describing each of the Districts has been filed with the City Clerk. The Report contains a description of each parcel of property within the boundary of the Districts on which a benefit assessment is proposed to be levied and sets forth the amount of the proposed benefit assessment for each such parcel.

The Report also contains a schedule of the benefit assessment rates for Fiscal Year 2025/26. Copies of the Report, which includes the preliminary assessment roll and boundary diagram of the Districts, is on file and available for review by the public at the office of the City Clerk at 4477 Main Street, Shasta Lake, California. By reference to this Report, the assessment roll, and the assessment diagram filed with the City Clerk, each property owner may verify the area of his or her parcel and the amount of the Fiscal Year 2025/26 Benefit Assessment.
105
106
Report and Recommendations 7.2
Reviewed and Approved

_________________________
City Manager

AGENDA ITEM
City Council Meeting ___________________________________________________________________________ TO: Jessaca Lugo, City Manager
FROM: Wendy Howard, Finance Director
Jason Peterson, Finance & General Services Manager
DATE: June 17, 2025
SUBJECT: SHASTA GATEWAY INDUSTRIAL PARK LANDSCAPING

MAINTENANCE DISTRICT PUBLIC HEARING (SGIP LMD)
FILE NO.:

RECOMMENDATION
Staff recommends that the City Council conduct a public hearing for the Shasta Gateway Industrial Park Landscaping Maintenance District (SGIP LMD), adopting the attached resolution:

1. Approve the Final Engineer’s Report and order the Levy and Collection of Assessments.

BACKGROUND
Shasta Gateway Industrial Park Landscape Maintenance District (hereafter referred to as the “District”), which includes all lots and parcels of land within the non-residential subdivision known as Shasta Gateway Industrial Park that have been determined to receive special benefits from the landscaping improvements installed in connection with these non-residential lots.

Prior to 2024, the Property Owners of Shasta Gateway Industrial Park paid for landscaping directly to a landscaping company. In 2023, the Property Owners approached the City, requesting the City take over maintenance and collection of landscaping costs, thus forming the district in 2024.

The City Council formed the District to levy and collect annual assessments on the Shasta County (the “County”) tax rolls to provide ongoing funding for the costs and expenses required to service and maintain the landscaping improvements and appurtenant facilities that are necessary and essential requirements for the properties within the District. 107
ENGINEER’S REPORT
The Resolutions approving the Engineer’s reports are clear that the Council is preliminarily approving the Reports. As allowed by state code, the Engineer’s Report may be amended at any time prior to the public hearing.

Landscaping and Lighting District
The District was formed Pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the California Streets and Highways Code. The attached Engineer’s Report describes the District, the improvements, and the maximum amount for assessments to be levied against the properties commencing in the fiscal year 2025-26 and the proposed applied rate for the fiscal year 2025-26.

The District provides for the continued operation and maintenance of the Landscaping improvements that are directly associated with the development of properties within the District and for the special benefit of those properties. The attached Engineer’s Report provides items that may be included.

Equivalent Benefit Units (EBU) application by land for commercial — This land use is defined as property designated for either commercial or industrial use. This type of property receives greater benefit than Single-Family or Multi-Family property due to typically larger lot sizes in relation to residential properties. With typical SFR lot sizes in the City at 0.25 acres, the Commercial land use type is assessed at 4.0 EBU per net acre. Parcels less than 0.25 net acres will be assigned a minimum of 1.0 EBU and there is no maximum net acreage cap. The District consists of a total of 125.88 EBU’s.

The maximum amount of the per-parcel assessment for this District is $448.78 per EBU.

The applied rate for fiscal year 2025-26 is $380.88 per EBU, a decrease from the $435.71 per EBU assessed for the prior fiscal year 2024-25. Many of the initial significant deferred maintenance improvements have now been completed.

Commencing in each fiscal year thereafter, the maximum assessment rate established in the previous year will be adjusted by the greater of:

1. The percentage change in the Consumer Price Index reported by the local Consumer Price Index (CPI) of all Urban Consumers, San Francisco-Oakland-San Jose Area; or Three percent (3%).

FISCAL IMPACTS:

None
108
ATTACHMENTS:
• Resolution for the Shasta Gateway Industrial Park Landscaping Maintenance District (LMD). Approving the Engineer’s Report, Levy, and Collection of Assessments for Fiscal Year 2025-26
• Engineer’s Reports on the Landscaping Maintenance District (LMD) with Preliminary Assessment Roll
DISTRIBUTION:

City of Shasta Lake City Council
109
RESOLUTION NO. 2025-_____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE, COUNTY OF SHASTA, STATE OF CALIFORNIA APPROVING THE ENGINEER’S

REPORT FOR SHASTA GATEWAY INDUSTRIAL PARK LANDSCAPE

MAINTENANCE DISTRICT AND THE LEVY AND COLLECTION OF ASSESSMENTS WITHIN SUCH DISTRICT FOR FISCAL YEAR 2025/2026 AND CONFIRMING DIAGRAMS AND ASSESSMENTS PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE AND AS

PROVIDED BY ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION WHEREAS, the City Council by its Resolution No. 2025-_____ initiated proceedings, and by its Resolution No. 2025-_____ declared its intention to levy annual assessments for and to amend the boundaries of the Shasta Gateway Industrial Park Landscape Maintenance District (hereinafter referred to as the "District"), and to levy and collect assessments against lots and parcels of land within such District 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 costs and expenses of operating, maintaining and servicing ornamental structures, landscaping and appurtenant facilities located within public places within the boundaries of the District; 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, a report in connection with the annual levy of assessments against lots and parcels of land within the District, and the City Council did by previous resolution approve such report (hereinafter referred to as the “Engineer’s Report”); and
WHEREAS, the City Council desires to levy and collect assessments against lots and parcels of land within the District for the fiscal year commencing July 1, 2025 and ending June 30, 2026, to pay for the costs and expenses of operating, maintaining and servicing turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District; and
WHEREAS, a mailed ballot election in connection with the levy of assessments within the District was not required in accordance with Article XIII D of the California Constitution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SHASTA LAKE DOES HEREBY FIND, DETERMINE, RESOLVE AND ORDER AS FOLLOWS:

Section 3. Based upon its review 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, and other reports and information, the City Council hereby finds and determines with respect to the District included in the Engineer’s Report, that:
(i) the land within the District will be specially benefited by the operation, maintenance and servicing of turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District; and (ii) the District include all lands so specially benefited; and (iii) the net amount to be assessed upon the lots and parcels within the District in accordance with the assessment for the fiscal year commencing July 1, 2025 and ending June 30, 2026 is apportioned by a formula and method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated special benefits to be received by each lot or parcel from the improvements; and (iv) only special benefits are assessed and no assessment is imposed on any parcel, which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.

Section 5. The City Council hereby confirms the diagrams and assessments set forth in the Engineer's Report. The maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities shall be performed pursuant to law. Commencing fiscal year 2025/2026, the County Auditor of Shasta County shall enter on the County Assessment Roll opposite each lot or parcel of land the amount of the assessment, and such assessments shall then be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the assessment after deduction of any compensation due the County for collection shall be paid to the City Treasurer. For fiscal year 2025/2026, the City’s representative is hereby authorized and directed to collect such assessments. 111
Section 6. The assessments are in compliance with the provisions of the Act and Article XIII D of the California Constitution, and the City Council has complied with all laws pertaining to the levy of annual assessments pursuant to the Act and Article XIII D of the California Constitution.

Section 7. The assessments are levied for the purpose of paying the costs and expenses of the improvements described in Section 4, above, for fiscal year 2025/2026.

Section 8. The City Treasurer shall deposit all money representing assessments collected for the Districts to the credit of a special fund known as "Improvement Fund, City of Shasta Lake Shasta Gateway Industrial Park Landscape Maintenance District” and such money shall be expended only for the maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities as described in Section 4 above.

Section 9. The adoption of this resolution constitutes the levy of assessments for the fiscal year commencing July 1, 2025 and ending June 30, 2026.

Ayes: Councilmembers
Noes: Councilmembers

Absent: Councilmembers
Abstain: Councilmembers
Pamelyn Anne Morgan, Mayor
City of Shasta Lake
Charity Tatlow, City Clerk
City of Shasta Lake
112
CLERK’S CERTIFICATION TO COUNTY AUDITOR

SHASTA GATEWAY INDUSTRIAL PARK LANDSCAPE MAINTENANCE DISTRICT FOR FISCAL YEAR 2025/2026
(Pursuant to Landscaping and Lighting Act of 1972)
TO THE COUNTY AUDITOR OF THE COUNTY OF SHASTA:

I, Charity Tatlow, hereby certify that the attached document is a true copy of that certain Engineer’s Report, including assessment and assessment diagram, for SGIP LMD, City of Shasta Lake, confirmed by the City Council of the City of Shasta Lake on the_____ day of ______, 2025, by its Resolution No. 2025-_____.

This document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _______________
Charity Tatlow, City Clerk
City of Shasta Lake
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City of Shasta Lake
Shasta Gateway Industrial Park
Landscape Maintenance District
2025/2026ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: June 3, 2025
Public Hearing: June 17, 2025
27368 Via Industria
Suite 200
Temecula, Ca 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com/financial
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ENGINEER'S REPORT AFFIDAVIT
AFFIDAVIT FOR THE ENGINEER’S REPORT
Shasta Gateway Industrial Park Landscape Maintenance
District
Establishment of Annual Assessments for the:

City of Shasta Lake
County of Shasta, State of California
This Report describes the District including the improvements, budgets, parcels, and assessments to be levied for Fiscal Year 2025/2026 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this day of , 2025.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Shasta Lake
By:

Chonney Gano, Project Manager
District Administration Services
By:

Tyrone Peter
PE # C 81888
6th June
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TABLE OF CONTENTS
INTRODUCTION ...................................................................................................1 I. PLANS AND SPECIFICATIONS ....................................................................4 A. BENEFITING PROPERTIES WITHIN THE DISTRICT............................4 B. IMPROVEMENTS AND SERVICES........................................................4 Landscape Improvements ................................................................................4 II. METHOD OF APPORTIONMENT..................................................................5 A. BENEFIT ANALYSIS ................................................................................5 Special Benefit..................................................................................................5 General Benefit ................................................................................................6 B. ASSESSMENT METHODOLOGY...........................................................7 C. EQUIVALENT BENEFIT UNITS..............................................................7 EBU Application By Land..................................................................................8 D. ASSESSMENT CALCULATIONS............................................................8 E. ASSESSMENT RANGE FORMULA........................................................9 III. DISTRICT BUDGET ................................................................................. 10 IV. DISTRICT DIAGRAM ............................................................................... 12 V. ASSESSMENT ROLL............................................................................... 14 APPENDIX A. 1972 ACT IMPROVEMENTS .................................................... 16 APPENDIX B. NET ACREAGE ........................................................................ 18 116

Shasta Gateway Industrial Park Landscape Maintenance District (hereafter referred to as the “District”), which includes all lots and parcels of land within the non-residential subdivision known as Shasta Gateway Industrial Park that have been determined to receive special benefits from the landscaping improvements installed in connection with these non-residential lots. This Engineer’s Report (hereafter referred to as the “Report”) has been prepared as required pursuant to Chapter 1 Article 4, commencing with Section 22565 of the 1972 Act.

Prior to the formation of the District, the Property Owners of Shasta Gateway Industrial Park were paying for landscaping directly to a landscaping company. In 2023, the Property Owners approached the City requesting the City take over maintenance and collection of landscaping costs. Thus, forming the District in 2024.

The City Council formed the District to levy and collect annual assessments on the Shasta County (the “County”) tax rolls to provide ongoing funding for the costs and expenses required to service and maintain the landscaping improvements and appurtenant facilities that are necessary and essential requirements for the properties within the District. The improvements to be provided by the District and the assessments described herein are made pursuant to the 1972 Act and the substantive and procedural provisions of the California Constitution.

This Report describes the District, the improvements, and the assessments levied against properties in connection with the special benefits that the properties will receive from the maintenance and servicing of the District improvements and facilities commencing in fiscal year 2025/2026. The assessments described herein will provide a funding source (annual assessments) for the continued operation and maintenance of the Landscaping improvements that are directly associated with the development of properties within the District and for the special benefit of those properties.

The budgets and assessments described in this Report are based on the planned improvements and development associated with the Gateway Industrial Park. The budgets described herein, represent an estimate of the direct expenditures, incidental expenses, and fund balances that will be necessary to ensure proper maintenance, servicing and funding needs to support the landscaping improvements that provide special benefit to properties within the District. In the event the property owners want to add additional streetlights or update existing streetlights this will be at the discretion of the property owners and the expense of maintaining the new and/or updated streetlights will revert to the property owners and become a line item in the annual budget. Property Owners and City will discuss any modifications to the District improvements. 117
The word “parcel”, for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (APN) by the County Assessor’s Office. The County Auditor-Controller uses Assessor’s Parcel Numbers and specific Fund Numbers to identify properties assessed on the tax roll for the special benefit assessments.

This Report consists of five (5) parts:

Part I
Plans and Specifications: A description of the District boundaries and the improvements associated with the District. The District was formed with a single benefit zone encompassing all properties within the territory identified as Shasta Gateway Industrial Park.

Part II
Method of Apportionment: A discussion of benefits the improvements and services provide to properties within the District and the method of calculating each property’s proportional special benefit and annual assessment. This section also identifies and outlines an Assessment Range Formula that provides for an annual adjustment to the maximum assessment rate that establishes limits on future assessments, but also provides for reasonable cost adjustments due to inflation without the added expense of additional property owner protest ballot proceedings.

Part III
District Budget: An annual cost to operate, maintain and service landscaping improvements related to the properties within the District. This budget includes direct maintenance costs and incidental expenses including, but not limited to, administration expenses and the collection of appropriate fund balances to establish the initial Maximum Assessment Rates approved by the property owners of record. The special benefit assessments are based on an estimate of the overall operation, maintenance and servicing costs minus any costs that are not assessed as special benefit. The assessments for each subsequent year shall be based on the estimated net annual cost for the City to operate, maintain and service the improvements for that fiscal year including the collection of funds in installments for periodic or long-term maintenance activities. The Maximum Assessment Rates (Rates per Equivalent Benefit Unit) identified in the budget of this Report establishes the initial Maximum Assessment Rates for the District in fiscal year 2025/2026 and shall be adjusted annually by the Assessment Range Formula described in the method of apportionment.
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Part IV
District Diagram: A Diagram showing the exterior boundaries of the District is provided in this Report and includes all parcels that will receive special benefits from the improvements. Parcel identification, the lines and dimensions of each lot, parcel, and subdivision of land within the District, are inclusive of all parcels as shown on the Shasta County Assessor's Parcel Maps as they existed at the time this report was prepared and includes all subsequent subdivisions, lot line adjustments or parcel changes therein.

Reference is hereby made to the Shasta County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District.

Part V
Assessment Roll: The assessment amount for each parcel is based on the parcel’s proportional special benefit as outlined in the method of apportionment and the initial Maximum Assessment Rates established in this Report. The Assessment Roll also provides the assessment amount for each parcel for the fiscal year 2025/2026 based on the method of apportionment and estimated expenses (budget) for fiscal year 2025/2026. 119
I. PLANS AND SPECIFICATIONS
A. BENEFITING PROPERTIES WITHIN THE DISTRICT
Shasta Gateway Industrial Park consists of fifteen (15) non-residential lots and one (1) street. The area will include landscaping improvements.

The purpose of the District is to ensure the ongoing maintenance, operation, and servicing of landscaping improvements installed in connection with development of properties within the District. This District will provide the financial mechanism (annual assessments) by which the ongoing operation and maintenance of these improvements will be funded.

The District structure, proposed improvements, method of apportionment and assessments described in this Report are based on current development and improvement plans including all estimated direct expenditures, incidental expenses, and reserves associated with the maintenance and servicing of the improvements.

The District is located within the City of Shasta Lake, generally located east of Ashby Road, and Shasta Gateway Drive in all directions.

B. IMPROVEMENTS AND SERVICES
The purpose of this District is to fund the landscaping and irrigation improvements within the District. The property owners in the District will fund the costs associated with the maintenance and servicing for labor, electrical energy, water, materials, contracting services, administration, and other expenses necessary for the satisfactory maintenance and servicing of these improvements.

Detailed maps and descriptions of the location and extent of the improvements to be maintained by the District are on file with the Public Works Division and by reference are made part of this Report. The net annual cost to provide and maintain the improvements determined to be of special benefit shall be allocated to each property in proportion to the special benefits received from those improvements. The District improvements and services are generally described as:

Landscape Improvements
The landscape improvements to be funded by the District assessments is located in the common areas and the median on Shasta Gateway Drive to include sixty-four thousand four hundred (64,400) square feet of ground covering, shrubs, vines, lawn care, and plants; sixty-six (66) irrigated trees; as well as irrigation and drainage systems. The complete maintenance specs are on file with the City.

There are eleven (11) street lighting poles within the Shasta Gateway Industrial Park which the City will continue to fund and maintain.
120
II. METHOD OF APPORTIONMENT
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, construction, installation and servicing of landscape improvements and related facilities. The 1972 Act requires that the cost of these improvements be levied according to benefit rather than assessed value:

Section 22573 defines the net amount to be assessed as follows:
“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 reflect the composition of parcels within the District and the improvements and activities to be provided and have been designed to fairly apportion the cost of providing those improvements based on a determination of the proportional special benefits to each parcel, consistent with the requirements of the 1972 Act and the provisions of Proposition 218 and Article XIIID of the California Constitution.

A. BENEFIT ANALYSIS
The improvements provided within the District, for which properties will be assessed have been identified as necessary, desired and/or required for the orderly development of the properties within the District to their full potential, consistent with the development plans.

Special Benefit
The ongoing maintenance of landscaped areas within the District will provide aesthetic benefits to the properties and are intended to provide a more pleasant environment to walk, drive, live, and work. The primary function of these improvements and related amenities is to serve as an aesthetically pleasing enhancement and open space area for the benefit of the immediate surrounding properties and development for which the improvements were constructed and installed, and/or were facilitated by the development or potential development of properties within the District. These improvements are an integral part of the physical environment associated with the parcels in the District and while these improvements may in part be visible to properties outside the District and/or occasionally accessed by the general public, if these improvements are not properly maintained, it is the parcels within the District that would be aesthetically burdened and/or impacted directly by potential environmental issues such as dust, debris, pests, water runoff, erosion, and fire hazards. Thus, the maintenance of these improvements provides advantages to the assessed properties that affect the assessed parcels in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share.
121
Collectively these improvements, related amenities, and services which will be funded by the special benefit assessments, enhance the overall use, presentation, enjoyment, recreational access, and marketability of the properties, and ensure the long-term costefficiency of services that are obtained through the County provided maintenance (economy of scale).

General Benefit
In reviewing the location and extent of the specific landscaped areas and improvements to be funded by the District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements have been installed as part of the development of properties within the District or are improvements that would otherwise be shared by and/or required for development of those properties. Although the improvements are largely located along Shasta Gateway Drive as well as the median on Shasta Gateway Drive and may be visible and/or accessible to the general public, it is evident that the ongoing maintenance of these improvements are only necessary for the appearance and advantage of the properties within the District. It is also evident that these improvements were not required nor necessarily desired by any properties or developments outside of the District boundaries.

In the absence of a special funding, these types of improvements would not have been installed by the developer per the City’s conditions and the City’s maintenance of these improvements would for the most part, be limited to weed abatement (fuel modification areas), rodent control, and erosion control services only. This basic or baseline level of service would typically provide for periodic servicing of the open space areas on an asneeded basis. This baseline level of service would only provide a level of service that was necessary to ensure public safety, essential property protection and potential property damage. However, this baseline level of service results in a far less visually pleasing environment than is created with the enhanced levels of services associated with the regular landscape maintenance that can be provided through the District assessments.

In addition to this baseline level of service, it is recognized that there are indirect or incidental benefits to properties within the District as well as the general public that are associated with regular landscape maintenance services, including minimization of dust and debris, and decreased potential water runoff from the open space areas.

It is also recognized that with the regular maintenance of the improvements, the effort and cost to monitor and address these more indirect issues are reduced to isolated areas and/or less frequent servicing, and these activities generally represent less than two percent (2%) of the overall maintenance costs. Therefore, if the District did not exist and the City had to maintain the area at a minimum level it is estimated that the costs associated with these indirect and incidental benefits would not exceed five percent (5%) of the combined annual expenses for General Maintenance identified in the annual maintenance budget contained in "Part III – The District Budget” of this Report. 122
B. ASSESSMENT METHODOLOGY
The method of apportionment for the District calculates the receipt of special benefit from the respective improvements based on the actual or proposed land use of the parcels within the District. The special benefit received by each lot or parcel is equated to the overall land use of the parcel based on the parcel’s actual land use or proposed planned development and is reliant upon the special benefit received from the improvements planned within the District.

To identify and determine the special benefit to be received by each parcel, it is necessary to consider the entire scope of the District improvements as well as individual property development within the District. The costs associated with the improvements shall be fairly distributed among the parcels based upon the special benefit received by each parcel. Additionally, in compliance with Article XIIID Section 4 of the State Constitution, each parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred to that parcel. The benefit formula used to determine the assessment obligation is therefore based upon both the improvements that benefit the parcels within the District as well as the proposed land use of each property as compared to other parcels that benefit from those specific improvements.

C. EQUIVALENT BENEFIT UNITS
To assess benefits equitably it is necessary to calculate each property’s relative share of the special benefits conferred by the funded improvements and service. The Equivalent Benefit Unit (EBU) method of assessment apportionment is utilized for this District and establishes a basic unit (base value) of benefit and then calculates the benefit derived by each assessed parcel as a multiple (or a fraction) of that basic unit. The EBU method of apportioning special benefits is typically seen as the most appropriate and equitable assessment methodology for assessment districts, as the benefit to each parcel from the improvements are apportioned as a function of comparable property characteristics which may include but is not limited to land use and property size.

For the purposes of this Report, an EBU is the quantum of benefit derived from the various improvements in the District based on the average acres of single-family residential property. The average single-family home in the surrounding area equates to 0.2555 (0.25) acres of land. Thus, the "benchmark" property (the single-family residential parcel) derives one (1) EBU of benefit and would be assigned 1.00 Equivalent Benefit Unit if existed in place of commercial development, as such each net acre of commercial land would be assigned 4.00 EBU per net acre. At a meeting held on January 17, 2024, between the City and the property owners, it was decided to use the original net acres assigned to the original parcel numbers (see Appendix B). In any event the net acres were greater than the gross acres, gross acres were utilized instead of the original net acres assigned.

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 in proportion to the estimated benefits to be received by each parcel from the improvements. The benefit formula used for the District should reflect the composition of 123
the parcels, and the improvements and services provided, to fairly apportion the costs based on special benefit to each parcel.

EBU APPLICATION BY LAND
Commercial — This land use is defined as property designated for either commercial or industrial use. This type of property receives greater benefit than Single-Family or MultiFamily property due to typically larger lot sizes in relation to residential properties. With typical Single-Family Residential lot sizes in the City at 0.25 acres, Commercial land use type is assessed at 4.0 EBU per net acre. Parcels less than 0.25 net acres will be assigned a minimum of 1.0 EBU and there is no maximum net acreage cap.

Exempt Parcels — This land use identifies properties that are not assessed and are assigned 0.0 EBU. This land use classification may include, but is not limited to, lots or parcels identified as public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and right-of-way including greenbelts and parkways; utility right-of-way; common areas, sliver parcels and bifurcated lots or any other property that cannot be developed; publicly owned properties that are part of the District improvements or that have little or no improvement value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempt from assessment.

The following table provides a listing of land use types, land use code designations, the Equivalent Benefit Unit factor applied to that land use type, and the multiplying factor used to calculate each parcel’s individual EBU.

Land Use Codes and Equivalent Benefit Units
Property Type Land Use
Code
Equivalent
Benefit Units Multiplier
Commercial COM 4.00 Net Acre
Exempt Parcel XMT 0.00 Parcel
D. ASSESSMENT CALCULATIONS
The total number of Equivalent Benefit Units (EBU’s) is the sum of all individual EBU's applied to parcels that receive special benefit from the improvements. An assessment amount per EBU (Assessment Rate) for the improvements is established by taking the total cost of the improvements and dividing that amount by the total number of EBU’s of all parcels benefiting from the improvements. This Rate is then applied back to each parcel’s individual EBU to determine the parcel’s proportionate benefit and assessment obligation for the improvements.

Total Balance to Levy / Total EBU = Levy per EBU
$47,944.57 / 125.88 = $380.8752
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Levy per EBU x Parcel EBU = Parcel Levy Amount
$380.8752 x 125.88 = $47,944.57
E. ASSESSMENT RANGE FORMULA
Any new or increased assessment requires certain noticing and meeting requirements by law. Prior to the passage of Proposition 218 (California Constitution Articles XIII C and XIII D), legislative changes in the Brown Act defined a "new or increased assessment" to exclude certain conditions. These conditions included "any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed." This definition and conditions were later confirmed through Senate Bill 919 (Proposition 218 implementing legislation).

The purpose of establishing an Assessment Range Formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs. Commencing with fiscal year 2025/2026, the amount of the assessment for the District may be increased to adjust for increases in labor and material costs. This increase will be based upon the greater of three (3) percent or the annual change in the Consumer Price Index, All Urban Consumers, for the San Francisco-Oakland-Hayward, CA area, as determined by the United States Department of Labor, or its successor, without conducting another mailed ballot election.

The Maximum Assessment is adjusted annually and is calculated independent of the annual budget and proposed annual assessment. Any proposed annual assessment (rate per EBU less than or equal to this Maximum 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 will increase each year, the actual assessment may remain unchanged. The Maximum Assessment adjustment is designed to establish a reasonable limit on assessments. The Maximum Assessment 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, 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. 125
III. DISTRICT BUDGET
The following budget outlines the estimated annual costs to be collected and deemed necessary for the operation, maintenance, and servicing of the improvements for the District. The maximum assessment (Rate per Equivalent Benefit Unit) identified by this budget establishes the initial maximum assessment for the District in fiscal year 2025/2026. This assessment rate shall be adjusted annually by the Assessment Range Formula described in the method of apportionment and collectively this assessment rate and inflationary adjustment will be presented to the property owners of record for approval as part of the balloting process for new or increased assessments in accordance with the provisions of the California Constitution, Article XIII D. 126
Shasta Gateway Industrial Park Landscape Maintenance District Levy Component Shasta Gateway Industrial
LMD
Landscape Maintenance $28,000
Landscape Utilities 11,500
Total Direct Costs $39,500
Levy Administration and Professional Services $4,624
County Collection Fee 70
City Overhead and Administration 250
Total Administration Costs $4,945
TOTAL DIRECT AND ADMIN COSTS $44,445
Reserve Collection/(Transfer) $0
Capital Improvement Fund Collection/(Transfer) 3,500
General Benefit Contribution 0
General Fund/Other Revenue(Contributions) 0
Total Collections/(Credits) $3,500
Balance to Levy (Budgeted) $47,945
Total Parcels 16
Total Parcels Levied 15
Total Equivalent Benefit Units 125.88
Applied Assessment Rate per EBU $380.8752
Maximum Rate per EBU (Current Fiscal Year) $448.7794
Maximum Rate per EBU (Prior Fiscal Year) $435.7082
Estimated Beginning Reserve/Capital Improvement Fund Balance $26,850 Capital Improvement Fund Adjustments 3,500
Estimated Ending Reserve/Capital Improvement Fund
Balance (as of 6/30/2026)
$30,350
Note: Totals may not foot due to rounding.
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IV. DISTRICT DIAGRAM
The following District Diagram identifies the area of land within the District to be designated as “Shasta Gateway Industrial Park Landscape Maintenance District”, based on the development and improvement plans for the District, Shasta County Assessor’s Maps, and Shasta County Assessor’s property information as the same existed at the time this Report was prepared. The District includes the parcels located on Shasta County Assessor’s Parcel Map Book 064 Page 440. The combination of this map and the Assessment Roll contained in Part V of this Report constitute the Assessment Diagram for the District. The maximum assessment rate, assessment range formula and the proposed assessment amount for each of the lots and parcels of land within the District, as described herein, shall be presented to the property owners of record for approval or protest in accordance with the provisions of the California Constitution.
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V. ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District is outlined in the preceding Assessment Diagram and is based on available parcel maps and property data from the Shasta County Assessor’s Office at the time this Engineer’s Report was prepared. A listing of the lots and parcels to be assessed within this District in Fiscal Year 2025/2026, along with the assessment amount for each such lot or parcel is provided below.

If any parcel submitted for collection is identified by the County Auditor-Controller to be an invalid parcel number for the 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 rates described in this Report as approved by the City Council. Therefore, if a single parcel is subdivided 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 amount.
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Lot
Number
Original
Assessor's Parcel
Number
Assessor's
Parcel Number Owner
Secured
Gross
Acre
Net
Acre(1) EBU(1) Applied Assessment
Maximum
Assessment
1 064-440-001-000 064-440-001-000 EVANS ROCKY
LIVING TRUST 2.06 1.49 5.96 $2,270.02 $2,674.73
2, 3, 4(2) 064-440-021-000 &
064-440-004-000 064-440-035-000 LAWSON 2011 TRUST 2.31 2.02 8.08 3,077.47 3,626.14 5 064-440-005-000 064-440-005-000 DORIO FAMILY
TRUST ETAL 6.69 2.04 8.16 3,107.94 3,662.04
6 064-440-017-000 064-440-017-000 LAHAR
DEVELOPMENT LLC 3.81 1.75 7.00 2,666.13 3,141.46
7 064-440-029-000 064-440-029-000 SHASTA LAKE CITY
OF 1.40 0.80 3.20 1,218.80 1,436.09
8 064-440-008-000 064-440-008-000 SHASTA LAKE CITY
OF 0.92 0.56 2.24 853.16 1,005.27
9 064-440-009-000 064-440-009-000 SHASTA LAKE CITY
OF 0.84 0.52 2.08 792.22 933.46
10 064-440-010-000 064-440-010-000 MCKENNY NEAL
ETAL 3.62 2.93 11.72 4,463.86 5,259.69
11 064-440-026-000 064-440-026-000 RAW INNOVATIONS
LLC 3.04 2.20 8.80 3,351.70 3,949.26
12 064-440-025-000 064-440-025-000 TAU WEST LLC 1.98 2.93 7.92 3,016.53 3,554.33 13A 064-440-023-000 064-440-023-000 TAU WEST LLC 5.10 2.94 11.76 4,479.09 5,277.65 13B 064-440-028-000 064-440-028-000 TAU WEST LLC 1.98 2.51 7.92 3,016.53 3,554.33 14A(3) 064-440-014-000 064-440-030-000 HULI INVESTMENTS LLC 3.70 2.41 9.63 3,668.80 4,322.89
14B(3) 064-440-014-000 064-440-036-000 HULI INVESTMENTS LLC 8.10 5.27 21.09 8,031.69 9,463.62
15 064-440-015-000 064-440-015-000 LIBERTY GATEWAY
LLC 3.33 2.58 10.32 3,930.63 4,631.40
Street 064-440-016-000 064-440-016-000 SHASTA DAM P U D 4.83 N/A 0.00 0.00 0.00 Totals 53.71 32.95 125.88 $47,944.57 $56,492.35
(1) In the event the Net Acreage is more than the Secured Gross Acreage, utilize Secured Gross Acreage for the EBU calculation. (2) Lots 2, 3, and 4 combined into 064-440-035-000.
(3) Lot 14 split into 064-440-030-000 and 064-440-036-000. *Totals may not foot due to rounding.
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APPENDIX A. 1972 ACT IMPROVEMENTS
As generally defined by the Landscaping and Lighting Act of 1972 and applicable to this District, the improvements and associated assessments may include one or more of the following:
• 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 including, but not limited to streetlights and traffic signals;
• 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;
• The installation of park/recreational improvements, including, but not limited to the following:
a. Land preparation, such as grading, leveling, cutting, and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. b. Lights, playground equipment, play courts, and public restrooms. c. The acquisition of land for park, recreational, or open-space purposes or any existing improvement otherwise authorized pursuant to this section. • The maintenance or servicing, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement including but not limited to:
a. Repair, removal, or replacement of all or any part of any improvements; b. Grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities;
c. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury;
d. The removal of trimmings, rubbish, debris, and other solid waste; e. The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti;
f. Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements; g. Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.
• Incidental expenses associated with the improvements including, but not limited to:
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a. The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
b. The costs of printing, advertising, and the publishing, posting, and mailing of notices;
c. Compensation payable to the County for collection of assessments; d. 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;
• Costs associated with any elections held for the approval of a new or increased assessment.
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APPENDIX B. NET ACREAGE
Lot Number
Original Assessor’s
Parcel Number Net Acreage
1 064-440-001 1.49
2 064-440-021 0.63
3 Merged w/2 0.72
4 064-440-004 0.67
5 064-440-005 2.04
6 064-440-017 1.75
7 064-440-007 0.8
8 064-440-008 0.56
9 064-440-009 0.52
10 064-440-010 2.93
11 064-440-026 2.2
12 064-440-025 2.93
13A 064-440-023 2.94
13B 064-440-028 2.51
14 064-440-014 7.68
15 064-440-015 2.58
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NOTICE OF PUBLIC HEARING

BEFORE THE CITY COUNCIL OF THE CITY OF SHASTA LAKE

ON THE CONTINUATION OF THE LEVY OF ANNUAL ASSESSMENTS OF THE

SHASTA GATEWAY INDUSTRIAL PARK LANDSCAPE MAINTENANCE DISTRICT, PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972, PART 2 OF DIVISION 15 OF THE STREETS AND HIGHWAYS CODE AND AS PROVIDED

BY ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION, AND APPOINTING A TIME AND PLACE FOR HEARING PROTESTS FOR FISCAL YEAR 2025/26.

NOTICE IS HEREBY GIVEN that a public hearing at which all interested persons will be heard will be held before the City Council of the City of Shasta Lake, at 4488 Red Bluff Street, Shasta Lake, California, on June 17, 2025, at 6:00 p.m., for the FY 2025/26 levy of assessments under the Landscape Maintenance District, under the Landscaping and Lighting Act of 1972, The City Council will hear and consider all protests with regard to the Engineer’s Report (the “Report”) and levy of assessments, including protests with regard to the amount of the proposed assessments to be levied.

NOTICE IS FURTHER GIVEN that pursuant to statutory authorization, a written report prepared by the City’s Assessment Engineer describing the District has been filed with the City Clerk. The Report contains a description of each parcel of property within the boundary of the District on which a benefit assessment is proposed to be levied and sets forth the amount of the proposed benefit assessment for each such parcel. The Report also contains a schedule of the benefit assessment rates for Fiscal Year 2025/26. Copies of the Report, which includes the preliminary assessment roll and boundary diagram of the District, is on file and available for review by the public at the office of the City Clerk at 4477 Main Street, Shasta Lake, California. By reference to this Report, the assessment roll, and the assessment diagram filed with the City Clerk, each property owner may verify the area of his or her parcel and the amount of the Fiscal Year 2025/26 Benefit Assessment.
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Report and Recommendations 8.1 Reviewed and Approved

City Manager

AGENDA ITEM
City Council
TO: City Council Members
FROM: Jessaca Lugo, City Manager on behalf of Mayor Pamelyn Morgan DATE: June 17, 2025
SUBJECT: DISCUSSION AND POSSIBLE DIRECTION REGARDING

PREPARATION OF A LETTER TO FEDERAL LAWMAKERS

CONCERNING THE LOSS OF FUNDING FOR PUBLIC MEDIA,

INCLUDING KIXE

FILE NO.: New

RECOMMENDATION
Review the email received from KIXE General Manager Rob Keenan concerning federal funding for public broadcasting, and provide direction on drafting a letter to federal lawmakers in response.

BACKGROUND:

On June 10, 2025, Mayor Pamelyn Morgan received correspondence from Rob Keenan, General Manager of KIXE PBS, urging community leaders and the public to advocate for the protection of federal funding for public broadcasting. KIXE serves a ten-county region in Northern California, including the City of Shasta Lake, by offering educational, cultural, and locally relevant programming.

The outreach highlights that Congress may soon consider legislation that would rescind already committed federal funds for public media operations over the next two years.

Such an action could significantly impact local PBS stations, including KIXE, by limiting their ability to deliver public services, educational programming, and community outreach events.

Mayor Morgan has requested that this item be placed on the agenda for discussion and possible direction. The Mayor finds that KIXE PBS plays a critical role in the North State by providing access to high-quality educational programming such as PBS KIDS, 137
Masterpiece, Antiques Roadshow, and documentaries by Ken Burns. Beyond broadcast content, KIXE also delivers direct community engagement through events like storytime readings, antiques appraisal days, and the annual Mr. Rogers' Day at Anderson River Park.

The potential loss of federal support would not only affect programming but also hinder KIXE’s outreach and impact in underserved and rural areas. Community support, including that of local governments, is essential to preserving this valued resource.

The website https://protectmypublicmedia.org/ provides further information and a platform for constituents and public officials to voice their support for continued federal investment in public media.

Staff recommends that the City Council consider the following actions:

1. Authorize the Mayor to send a letter to our federal representatives expressing the City of Shasta Lake’s support for continued federal funding of public broadcasting and local stations like KIXE PBS.

2. Take no action.

FISCAL IMPACTS:

No Fiscal Impact
ATTACHMENTS:

Email from KIXE General Manager, Rob Keenan
DISTRIBUTION:

City Council
City Attorney
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3 June 2025
KIXE PBS Storytime Volunteer Passport Car Donation
An Important Message from the General
Manager
Dear KIXE PBS Members, Viewers and Supporters,
Your voice and opinion matters. Let your federal elected officials know how you feel about public television in the North State. Visit https://protectmypublicmedia.org/ to help stand up for public media and the resources it provides to our community. 139
4 Public media, including KIXE, is facing an unprecedented legislative action which will affect our ability to provide programs and services to our ten-county region. Soon, Congress will be tasked with a decision whether to withdraw already committed and allotted funding which would offer financial support for the next two years.

Federal funding helps pay for programming such as Antiques Roadshow, Masterpiece, many popular Ken Burns documentaries and PBS KIDS programming, both on-air and streaming online. It also helps us reach out into our communities with local storytime events, antiques appraisal days, film screenings covering many important topics and our annual Mr. Rogers’ Day at the Anderson River Park.

Soon federal lawmakers will be faced with a historic decision – the outcome of which will decide the fate of the entire public media system. Let our federal lawmakers know what public media means to you, your family and to your community.

Thank you for your ongoing support,
Rob Keenan
General Manager
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Shasta Lake City CouncilJune 17, 2024

Shasta Lake City Council
June 17, 2024