Shasta Lake City Council
June 18, 2024

Component Unit. A legally separate organization for which the elected officials of the government are financially accountable. For example, the City of Shasta Lake and the Shasta Lake Redevelopment Agency. (SGAS 14)
Connection Fee. Fees charged to join or to extend an existing utility system.

Consistency. The principle according to which once an accounting principal or reporting method is adopted, it will be used for all similar transactions and events. The concept of consistency in financial reporting extends to many areas such as valuation methods, basis of accounting, and determination of the financial reporting entity. (SGAC 1) Debt Service Fund. Governmental fund type used to account for accumulation of resources for, and the payment of, general long-term debt principal and interest. (NCGA Statement 1) Developer Fees. Fees charged to developers to cover, in whole or in part, the anticipated cost of improvements that will be necessary as a result of the development (e.g. parks, sidewalks).

Encumbrances. Commitments related to unperformed contracts for goods and services. (NCGA Statement 1)
Enterprise Fund. Propriety fund type used to report an activity for which a fee is charged to external users for goods or services. (SGAS 34)
Fiduciary Fund. Funds used to report assets held in a trustee or agency capacity for others and which therefore cannot be used to support the government’s own programs. (SGAS 34) Final Amended Budget. Term used in connection with budgetary reporting. The original budget adjusted by all reserves, transfers, allocations, supplemental appropriations, and other legally authorized changes applicable to the fiscal year. (SGAS 34) Financial Reporting Entity. A primary government, organizations for which the primary government is financial accountable, and other organizations for which the nature and significance 143 430
of their relationship with the primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.

Financial Resources. Resources that are or will become available for spending. Financial resources include cash and resources ordinarily expected to be converted to cash.

Fiscal Accountability. The responsibility of governments to justify that their actions in the current period have complied with public decisions concerning the raising and spending of public moneys in the short term (usually one budgetary cycle or one year). (SGAS 34) Fixed Budget. Budgets that embody estimates of specific (fixed) dollar amounts. (NCGA Statement 1)
Flexible Budget. Budgets that embody dollar estimates that vary according to demand for the goods or services provided. (NCGA Statement 1)
Function. A group of related activities aimed at accomplishing a major service for which a government is responsible (e.g. public safety).

Fund. A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, that are separated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. (NCGA Statement 1) Fund Balance. The difference between assets and liabilities reported in a governmental fund.

Fund Classifications. One of the three categories (governmental, proprietary, and fiduciary) used to classify fund types.

General Fund. The general fund is one of five governmental fund types and typically services as the chief operating fund of a government. The general fund is used to account for all financial resources except those required to be accounted for in another fund. (NCGA Statement 1) Generally Accepted Accounting Principles (GAAP). The conventions, rules, and procedures that serve as the norm for the fair presentation of financial statements. The various sources of GAAP for state and local government are set forth by SAS No. 60, the Meaning of “Present Fairly in Conformity with Generally Accepted Accounting Principles” in the Independent Auditor’s Report.

Governmental Funds. Funds generally used to account for tax-supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent fund.

Internal Financial Reporting. Financial reporting specifically designed to meet the needs of management.
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Internal Service Funds. Proprietary fund type that may be used to report any activity that provides goods or services to other funds, departments, or agencies of the City and its component units, or to other governments, on a cost-reimbursement basis. (SGAS 34) Legal Level of Budgetary Control. The level at which a government’s management may not reallocate resources without special approval from the City Council.

Original Budget. The first complete appropriated budget. The original budget may be adjusted by reserves, transfers, allocations, supplemental appropriations, and other legally authorized Council changes before the beginning of the fiscal year. The original budget should also include actual appropriation amounts automatically carried over from prior years by law. (SGAS 34) Proprietary Funds. Funds that focus on the determination of operating income, changes in net assets, financial position, and cash flows. There are two different types of proprietary funds:
enterprise funds and internal service funds.

Reserved (Restricted) Fund Balance. The portion of a governmental fund’s net assets that is not available for appropriation.

Restricted Assets/Funds. Assets whose use is subject to constraints that are either a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of the other governments or (b) imposed by law through constitutional provisions or enabling legislation. (SGAS 34)
Rollover Funds. Funds that were adopted in a previous year budget (spending plan) into the current fiscal period for spending. This is a result of not completing a project in the year it was budgeted.

Special Assessment. A compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties.

Special Revenue Fund. A governmental fund type used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditure for specified purposes. (NCGA Statement 1)
Supplemental Appropriation. The method/process in which the City Council authorizes additional spending in a fiscal year, not included in the original budget.

Undesignated Unreserved Fund Balance. Available expendable financial resources in a government fund that are not the object of tentative management plans. 145 432
Commonly Used Acronyms
 CAFR-Comprehensive Annual Financial Report
 CDBG-Community Development Block Grant
 CMAS-California Multiple Award Schedule
 COPS-Community Oriented Policing Services
 CSMFO-California Society of Municipal Finance Officers  ERAF-Educational Revenue Augmentation Fund
 GAAFR-Governmental, Accounting, Auditing, and Financial Reporting  GAAP-Generally accepted account principles
 GASB-Government Account Standards Board
 GFOA-Government Finance Officers Association
 HOME-Home Investment Partnership Program
 MFOA-Municipal Finance Officers Association
 MPO- Metropolitan Planning Organization
 NCGA-National Council on Governmental Accounting
 PARS-Public Agency Retirement Services
 PERS-Public Employee Retirement System
 PF&CC-Plant, Facility, and Capacity Charge
 RAWC-Redding Area Water Council
 SRTA-Shasta Regional Transportation Agency
 SCORE-Small Cities Organized Risk Effort
 SGAS-Statement on Government Accounting Standards
 SLESF-Supplemental Law Enforcement Services Funds
 TDA-Transit Development Act
 VLF-Vehicle License Fee
 USBR-United States Bureau of Reclamation
 WAPA-Western Area Power Administration
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CITY OF SHASTA LAKE
2024-25 Salary & Benefit BudgetBy Fund/DepartmentRates: (C) (G) (H) (I) (J) (K) (L) (M) (N) (O)IBEW 5010:5040 5050 5150 5210 5230 5220 5140 5110, 5120,
5130
TeamstersManagement 17.30% 12.5551%
Non-permanent OVERTIME/ PERS LIFE & TOTAL TOTAL
CLASS ANNUAL TEMP./ACCR/ UAL: MEDICARE WKRS COMP SUI DISABILITY MEDICAL BENEFITS SAL. & BEN.

CASHOUT 791,222 1.45% (7,000 * 6.2%) (SUM H...M) (C+G+N) WATER; 510-330Overtime 20,000 290 290 20,290
Public Works Superintendent - Water M 129,002 2,481 22,317 1,907 12,746 434 2,059 32,844 72,307 203,790Senior Plant Operator T 87,235 1,678 15,092 1,289 8,619 434 2,059 32,844 60,337 149,250 Water Treatment Plant Operator II T 75,670 1,455 13,091 1,118 7,476 434 2,059 32,844 57,022 134,147Water Treatment Plant Operator I/II T 71,282 1,371 12,332 1,053 7,043 434 2,059 32,844 55,765 128,418Finance & General Services Manager M 32,188 2,476 5,569 503 3,301 109 515 8,211 18,208 52,872 Position Upgrade/Standby Pay 10,000 1,730 765 976 3,471 13,471Annual Unfunded PERS 54,009 54,009 54,009 WATER TOTAL: 405,377 29,461 124,140 6,925 40,161 1,845 8,751 139,587 321,409 756,247 ELECTRIC; 520-320Overtime 25,000 - 363 - - 363 25,363
Electric Utilities Director M 293,717 5,648 50,813 4,341 29,020 434 2,059 32,844 119,511 418,876 Electric Operations Manager M 225,930 4,345 39,086 3,339 22,323 434 2,059 32,844 100,085 330,360Assistant Electric Director M 225,930 4,345 39,086 3,339 22,323 434 2,059 32,844 100,085 330,360Electric Leadworker I 176,738 3,399 30,576 2,612 17,462 434 2,059 32,844 85,987 266,124 Electric Lineman I 164,798 3,169 28,510 2,436 16,283 434 2,059 32,844 82,566 250,533 Electric Lineman I 164,798 3,169 28,510 2,436 16,283 434 2,059 32,844 82,566 250,533 Electric Lineman I 164,798 3,169 28,510 2,436 16,283 434 2,059 32,844 82,566 250,533 Electric Lineman I 164,798 3,169 28,510 2,436 16,283 434 2,059 32,844 82,566 250,533 Electric Troublemen I 172,474 3,317 29,838 2,549 17,041 434 2,059 32,844 84,765 260,556 Line Staking Technician I 131,830 2,535 22,807 1,948 13,025 434 2,059 32,844 73,117 207,482 Position Upgrade/Standby Pay 20,000 3,460 290 1,617 5,367 25,367Annual Unfunded PERS 248,085 248,085 248,085 ELECTRIC TOTAL: 1,905,811 61,265 577,791 28,525 187,943 4,340 20,590 328,440 1,147,629 3,114,705 WASTEWATER; 530-330Overtime 40,000 - 580 559 - 1,139 41,139Public Works Superintendent-Wastewater M 123,594 2,377 21,382 1,827 12,212 434 2,059 32,844 70,758 196,729Senior WW Treatment Operator T 87,235 1,678 15,092 1,289 8,619 434 2,059 32,844 60,337 149,250 Wastewater Treatment Plant Operator II T 75,670 1,455 13,091 1,118 7,476 434 2,059 32,844 57,022 134,147 Wastewater Treatment Plant Operator II T 75,670 1,455 13,091 1,118 7,476 434 2,059 32,844 57,022 134,147 Position Upgrade/Standby Pay 10,000 1,730 145 976 - - 2,851 12,851 Annual Unfunded PERS 49,585 49,585 49,585
WASTEWATER TOTAL: 372,169 46,965 113,971 6,077 37,318 1,736 8,236 131,376 298,714 717,848 CITY COUNCIL; 110-101Councilmember 11,400 - 872 70 707 - 12,265 13,914 25,314 Councilmember 11,400 - - 872 70 707 - 12,265 13,914 25,314 Councilmember 11,400 - - 872 70 707 - 12,265 13,914 25,314 Councilmember 11,400 - - 872 70 707 - 12,265 13,914 25,314 Councilmember 11,400 - - 872 70 707 - 12,265 13,914 25,314 CITY COUNCIL TOTAL: 57,000 - - 4,361 351 3,534 - 61,325 69,570 126,570 148 435
Rates: (C) (G) (H) (I) (J) (K) (L) (M) (N) (O)
IBEW 5010:5040 5050 5150 5210 5230 5220 5140
5110, 5120,
5130
TeamstersManagement 17.30% 12.5551%
Non-permanent OVERTIME/ PERS LIFE & TOTAL TOTAL
CLASS ANNUAL TEMP./ACCR/ UAL: MEDICARE WKRS COMP SUI DISABILITY MEDICAL BENEFITS SAL. & BEN.

CASHOUT 791,222 1.45% (7,000 * 6.2%) (SUM H...M) (C+G+N) CITY MANAGER; 110-102City Manager M 241,301 4,640 41,745 3,566 23,841 434 2,059 32,844 104,489 350,430 Permit Center Manager/Dep City Clerk M 50,222 1,932 8,688 756 5,025 217 1,030 16,422 32,138 84,292 Executive Assistant M 68,557 1,318 11,860 1,013 6,774 434 2,059 32,844 54,984 124,859CD/ED Manager M 104,790 2,015 18,129 1,549 10,354 434 2,059 32,844 65,369 172,174Retired Annuitant - 960 Hours N 43,766 635 4,270 434 - 43,766 Annual Unfunded PERS 67,767 67,767 - 67,767
CITY MANAGER TOTAL: 508,636 9,905 148,189 7,519 50,264 1,953 7,207 114,954 324,747 843,288 FINANCE & CUSTOMER SERVICE; 110-103Finance Director M 156,499 6,019 27,074 2,357 15,658 434 2,059 32,844 80,426 242,944 Finance & General Services Manager M 96,564 2,476 16,706 1,436 9,581 326 1,544 24,633 54,226 153,266Utility Billing & Customer Service Supervisor M 83,034 1,597 14,365 1,227 8,204 434 2,059 32,844 59,133 143,764 Accounting Technician - AP M 71,011 1,366 12,285 1,049 7,016 434 2,059 32,844 55,687 128,064 Accounting Technician - PR/HR M 75,920 1,460 13,134 1,122 7,501 434 2,059 32,844 57,094 134,474 Accounting Technician - Utilities M 71,011 1,366 12,285 1,049 7,016 434 2,059 32,844 55,687 128,064 Account Clerk II T 57,699 1,110 9,982 853 5,701 434 2,059 32,844 51,873 110,682 Account Clerk II T 57,699 1,110 9,982 853 5,701 434 2,059 32,844 51,873 110,682 Meter Reader/Service and Warehouse Worker T 65,790 1,265 11,382 972 6,500 434 2,059 32,844 54,191 121,246On-Call Meter Reader/Part-time Assistance 10,000 - - 145 62 434 641 10,641 Annual Unfunded PERS 99,288 99,288 99,288
FINANCE & CUSTOMER SERVICE TOTAL: 745,227 17,769 226,483 11,063 72,940 4,232 18,016 287,385 620,119 1,383,115 DEVELOPMENT SERVICES; 110-410Senior Planner M 106,288 2,044 18,388 1,571 10,502 434 2,059 32,844 65,798 174,130 Permit Center Manager/Dep City Clerk M 50,222 1,932 8,688 756 5,025 217 1,030 16,422 32,138 84,292 Building Official M 58,531 2,251 10,126 881 5,856 217 1,030 16,422 34,532 95,314 Development Services Technician II T 50,315 968 8,704 744 4,971 434 2,059 32,844 49,756 101,039 Deputy Building Official M 89,960 1,730 15,563 1,330 8,888 217 1,030 16,422 43,450 135,140 Code Enforcement Officer T 44,054 1,130 7,621 655 4,371 434 2,059 32,844 47,984 93,168 Retired Annuitant - 960 Hours N 69,197 1,003 6,750 434 8,187 77,384 Retired Annuitant - 960 Hours N 54,029 783 5,271 434 6,488 60,517 Planning Commission Stipends ($100/meeting) - - 434 434 434 Annual Unfunded PERS 62,428 62,428 62,428
DEVELOPMENT SERV. TOTAL: 522,596 10,055 131,518 7,723 51,634 3,255 9,267 147,798 351,195 883,846 ANIMAL CONTROL; 110-210Animal Control Officer-Supervisor* M 79,102 1,521 13,685 1,169 7,816 434 2,059 32,844 58,007 138,630 Animal Control Officer T 52,853 1,016 9,144 781 5,222 434 2,059 32,844 50,484 104,353Animal Control Officer T 52,853 1,016 9,144 781 5,222 434 2,059 32,844 50,484 104,353Annual Unfunded PERS 24,622 24,622 24,622 ANIMAL CONTROL TOTAL: 184,808 3,553 56,595 2,731 18,260 1,302 6,177 98,532 183,597 371,958 149 436
Rates: (C) (G) (H) (I) (J) (K) (L) (M) (N) (O)
IBEW 5010:5040 5050 5150 5210 5230 5220 5140
5110, 5120,
5130
TeamstersManagement 17.30% 12.5551%
Non-permanent OVERTIME/ PERS LIFE & TOTAL TOTAL
CLASS ANNUAL TEMP./ACCR/ UAL: MEDICARE WKRS COMP SUI DISABILITY MEDICAL BENEFITS SAL. & BEN.

CASHOUT 791,222 1.45% (7,000 * 6.2%) (SUM H...M) (C+G+N) ENGINEER; 110-314Public Works Director/Engineer 25% M 51,168 3,936 8,852 799 5,248 109 515 8,211 23,734 78,838 Associate Civil Engineer 25% M 32,744 2,519 5,665 511 3,358 109 515 8,211 18,369 53,632GIS Program Coordinator 25% M 28,283 2,176 4,893 442 2,901 109 515 8,211 17,071 47,530Retired Annuitant - 480 Hours N 77,837 1,129 7,593 434 77,837 Annual Unfunded PERS 14,948 14,948 14,948
ENGINEER TOTAL: 190,032 8,631 34,358 2,881 19,100 761 1,545 24,633 74,122 272,785 PARKS; 110-510Parks Maintenance Worker T 49,837 958 8,622 737 4,924 434 2,059 32,844 49,620 100,415 Parks Maintenance Worker T 49,837 958 8,622 737 4,924 434 2,059 32,844 49,620 100,415 Annual Unfunded PERS 13,280 13,280 13,280
PARKS TOTAL: 99,674 1,916 30,524 1,474 9,848 868 4,118 65,688 112,520 214,110 MOTOR POOL; 610-315Senior Mechanic T 79,893 1,536 13,821 1,181 7,894 434 2,059 32,844 58,233 139,662 Equipment Mechanic Lead Worker T 72,509 1,394 12,544 1,072 7,164 434 2,059 32,844 56,117 130,020 Annual Unfunded PERS 20,305 20,305 20,305
MOTOR POOL. TOTAL: 152,402 2,930 46,670 2,253 15,058 868 4,118 65,688 134,655 289,987 PUBLIC WORKS; 620-310Overtime - 25,000 - 363 - - - - 363 25,363 Public Works Director/Engineer 75% M 153,504 3,936 26,556 2,283 15,231 326 1,544 24,633 70,573 228,013Associate Civil Engineer 75% M 98,233 2,519 16,994 1,461 9,747 326 1,544 24,633 54,705 155,457 GIS Program Coordinator 75% M 84,848 2,176 14,679 1,262 8,419 326 1,544 24,633 50,863 137,887 Public Works Supervisor M 117,978 2,269 20,410 1,744 11,657 434 2,059 32,844 69,148 189,395 Public Works Leadworker T 77,730 1,495 13,447 1,149 7,680 434 2,059 32,844 57,613 136,838 Public Works Engineer Tech II T 78,458 1,509 13,573 1,160 7,752 434 2,059 32,844 57,822 137,789 Public Works Equipment Operator T 71,282 1,371 12,332 1,053 7,043 434 2,059 32,844 55,765 128,418Public Works Equipment Operator T 71,282 1,371 12,332 1,053 7,043 434 2,059 32,844 55,765 128,418 Public Works Maintenance Worker II T 64,688 1,244 11,191 956 6,391 434 2,059 32,844 53,875 119,807Public Works Maintenance Worker II T 64,688 1,244 11,191 956 6,391 434 2,059 32,844 53,875 119,807Public Works Maintenance Worker II T 64,688 1,244 11,191 956 6,391 434 2,059 32,844 53,875 119,807 Public Works Maintenance Worker II T 64,688 1,244 11,191 956 6,391 434 2,059 32,844 53,875 119,807Public Works Maintenance Worker II T 64,688 1,244 11,191 956 6,391 434 2,059 32,844 53,875 119,807 Retired Annuitant - 480 Hours N 77,837 1,129 7,593 434 77,837 Position Upgrade/Standby 20,000 3,460 290 1,951 - 5,701 25,701 Annual Unfunded PERS 156,494 156,494 156,494
*PUBLIC WORKS TOTAL: 1,174,592 47,866 346,232 17,727 116,071 5,752 25,222 402,339 904,187 2,126,645 GENERAL FUND TOTALS 2,307,973 51,829 627,667 37,752 222,396 15,905 46,330 800,315 1,735,870 4,095,672 COMBINED TOTALS 6,318,324 240,316 1,836,471 99,258 618,947 30,446 113,247 1,867,745 4,542,462 11,101,102 150 437

CITY OF SHASTA LAKE
2025-26 Salary & Benefit BudgetBy Fund/DepartmentRates: (C) (G) (H) (I) (J) (K) (L) (M) (N) (O)IBEW 5010:5040 5050 5150 5210 5230 5220 5140 5110, 5120,
5130
TeamstersManagement 17.33% 12.5551%
Non-permanent OVERTIME/ PERS LIFE & TOTAL TOTAL
CLASS ANNUAL TEMP./ACCR/ UAL: MEDICARE WKRS COMP SUI DISABILITY MEDICAL BENEFITS SAL. & BEN.

CASHOUT 791,222 1.45% (7,000 * 6.2%) (SUM H...M) (C+G+N) WATER; 510-330Overtime 290 20,000 20,290 290
Public Works Superintendent - Water M 132,870 2,555 23,026 1,964 13,128 434 2,265 34,488 75,305 210,730Senior Plant Operator T 87,235 1,678 15,118 1,289 8,619 434 2,265 34,488 62,213 151,126 Water Treatment Plant Operator II T 75,670 1,455 13,114 1,118 7,476 434 2,265 34,488 58,895 136,020Water Treatment Plant Operator I/II T 71,282 1,371 12,353 1,053 7,043 434 2,265 34,488 57,636 130,289Finance & General Services Manager M 33,155 2,550 5,746 518 3,400 109 566 8,622 18,961 54,666 Position Upgrade/Standby Pay 10,000 1,733 765 976 3,474 13,474Annual Unfunded PERS 53,615 53,615 53,615 WATER TOTAL: 410,212 29,609 124,705 6,997 40,642 1,845 9,626 146,574 330,389 770,210 ELECTRIC; 520-320Overtime 25,000 - 363 - - 363 25,363
Electric Utilities Director M 302,536 5,818 52,429 4,471 29,892 434 2,265 34,488 123,979 432,333 Electric Operations Manager M 232,710 4,475 40,329 3,439 22,993 434 2,265 34,488 103,948 341,133Assistant Electric Director M 232,710 4,475 40,329 3,439 22,993 434 2,265 34,488 103,948 341,133Electric Leadworker I 185,578 3,569 32,161 2,743 18,336 434 2,265 34,488 90,427 279,574 Electric Lineman I 173,035 3,328 29,987 2,557 17,097 434 2,265 34,488 86,828 263,191Electric Lineman I 173,035 3,328 29,987 2,557 17,097 434 2,265 34,488 86,828 263,191Electric Lineman I 173,035 3,328 29,987 2,557 17,097 434 2,265 34,488 86,828 263,191Electric Lineman I 173,035 3,328 29,987 2,557 17,097 434 2,265 34,488 86,828 263,191Electric Troublemen I 181,106 3,483 31,386 2,677 17,894 434 2,265 34,488 89,144 273,733Line Staking Technician I 138,424 2,662 23,989 2,046 13,677 434 2,265 34,488 76,899 217,985 Position Upgrade/Standby Pay 20,000 3,466 290 1,617 5,373 25,373Annual Unfunded PERS 253,575 253,575 253,575 ELECTRIC TOTAL: 1,985,204 62,794 597,612 29,696 195,790 4,340 22,650 344,880 1,194,968 3,242,966 WASTEWATER; 530-330Overtime 40,000 - 580 559 - 1,139 41,139Public Works Superintendent-Wastewater M 132,870 2,555 23,026 1,964 13,128 434 2,265 34,488 75,305 210,730 Senior WW Treatment Operator T 87,235 1,678 15,118 1,289 8,619 434 2,265 34,488 62,213 151,126 Wastewater Treatment Plant Operator II T 75,670 1,455 13,114 1,118 7,476 434 2,265 34,488 58,895 136,020 Wastewater Treatment Plant Operator II T 75,670 1,455 13,114 1,118 7,476 434 2,265 34,488 58,895 136,020 Position Upgrade/Standby Pay 10,000 1,733 145 976 - 2,854 - 12,854 Annual Unfunded PERS 49,855 49,855 49,855
WASTEWATER TOTAL: 381,445 47,143 115,960 6,214 38,234 1,736 9,060 137,952 309,156 737,744 CITY COUNCIL; 110-101Councilmember 11,400 - 872 70 707 12,265 - 13,914 25,314 Councilmember 11,400 - - 872 70 707 12,265 - 13,914 25,314 Councilmember 11,400 - - 872 70 707 12,265 - 13,914 25,314 Councilmember 11,400 - - 872 70 707 12,265 - 13,914 25,314 Councilmember 11,400 - - 872 70 707 12,265 - 13,914 25,314 CITY COUNCIL TOTAL: 57,000 - - 4,361 351 3,534 - 61,325 69,570 126,570 151 438
Rates: (C) (G) (H) (I) (J) (K) (L) (M) (N) (O)
IBEW 5010:5040 5050 5150 5210 5230 5220 5140
5110, 5120,
5130
TeamstersManagement 17.33% 12.5551%
Non-permanent OVERTIME/ PERS LIFE & TOTAL TOTAL
CLASS ANNUAL TEMP./ACCR/ UAL: MEDICARE WKRS COMP SUI DISABILITY MEDICAL BENEFITS SAL. & BEN.

CASHOUT 791,222 1.45% (7,000 * 6.2%) (SUM H...M) (C+G+N) CITY MANAGER; 110-102City Manager M 241,301 4,640 41,817 3,566 23,841 434 2,265 34,488 106,411 352,352 Permit Center Manager/Dep City Clerk M 51,730 1,990 8,965 779 5,176 217 1,133 17,244 33,514 87,234 Executive Assistant M 70,616 1,358 12,238 1,044 6,977 434 2,265 34,488 57,446 129,420 CD/ED Manager M 107,931 2,076 18,704 1,595 10,664 434 2,265 34,488 68,150 178,157 Retired Annuitant - 960 Hours N 45,082 654 4,398 434 - 45,082 Auto Allowance 6,600 - - 6,600Annual Unfunded PERS 68,390 68,390 - 68,390 CITY MANAGER TOTAL: 523,260 10,064 150,114 7,638 51,056 1,953 7,928 120,708 333,911 867,235 FINANCE & CUSTOMER SERVICE; 110-103Finance Director M 172,141 6,621 29,832 2,592 17,223 434 2,265 34,488 86,834 265,596 Finance & General Services Manager M 99,466 2,550 17,237 1,479 9,869 326 1,699 25,866 56,476 158,492 Utility Billing & Customer Service Supervisor M 85,530 1,645 14,822 1,264 8,451 434 2,265 34,488 61,724 148,899 Accounting Technician - AP M 73,133 1,406 12,674 1,081 7,226 434 2,265 34,488 58,168 132,707 Accounting Technician - PR/HR M 78,208 1,504 13,553 1,156 7,727 434 2,265 34,488 59,623 139,335 Accounting Technician - Utilities M 73,133 1,406 12,674 1,081 7,226 434 2,265 34,488 58,168 132,707 Account Clerk II T 57,699 1,110 9,999 853 5,701 434 2,265 34,488 53,740 112,549Account Clerk II T 57,699 1,110 9,999 853 5,701 434 2,265 34,488 53,740 112,549 Meter Reader/Service and Warehouse Worker T 65,790 1,265 11,401 972 6,500 434 2,265 34,488 56,060 123,115 On-Call Meter Reader/Part-time Assistance 10,000 - - 145 62 434 641 10,641 Annual Unfunded PERS 101,005 101,005 101,005
FINANCE & CUSTOMER SERVICE TOTAL: 772,799 18,617 233,196 11,476 75,686 4,232 19,819 301,770 646,179 1,437,595 DEVELOPMENT SERVICES; 110-410Senior Planner M 109,470 2,105 18,971 1,618 10,816 434 2,265 34,488 68,592 180,167 Permit Center Manager/Dep City Clerk M 51,730 1,990 8,965 779 5,176 217 1,133 17,244 33,514 87,234 Building Official M - - - - - - - - - -
Development Services Technician II T 50,315 968 8,720 744 4,971 434 2,265 34,488 51,622 102,905 Deputy Building Official M 92,664 1,782 16,059 1,369 9,156 434 2,265 34,488 63,771 158,217 Code Enforcement Officer M 62,629 1,204 10,854 926 6,188 434 2,265 34,488 55,155 118,988 Retired Annuitant - 960 Hours N 71,270 1,033 6,953 434 8,420 79,690 Retired Annuitant - 960 Hours N 55,651 807 5,429 434 6,670 62,321 Planning Commission Stipends ($100/meeting) - - 434 434 434 Annual Unfunded PERS 47,942 47,942 47,942
DEVELOPMENT SERV. TOTAL: 493,729 8,049 111,511 7,276 48,689 3,255 10,193 155,196 336,120 837,898 ANIMAL CONTROL; 110-210
Animal Control Officer-Supervisor* M 81,474 1,567 14,119 1,204 8,050 434 2,265 34,488 60,560 143,601 Animal Control Officer T 52,853 1,016 9,159 781 5,222 434 2,265 34,488 52,349 106,218Animal Control Officer T 52,853 1,016 9,159 781 5,222 434 2,265 34,488 52,349 106,218Annual Unfunded PERS 24,464 24,464 24,464 ANIMAL CONTROL TOTAL: 187,180 3,599 56,901 2,766 18,494 1,302 6,795 103,464 189,722 380,501 152 439
Rates: (C) (G) (H) (I) (J) (K) (L) (M) (N) (O)
IBEW 5010:5040 5050 5150 5210 5230 5220 5140
5110, 5120,
5130
TeamstersManagement 17.33% 12.5551%
Non-permanent OVERTIME/ PERS LIFE & TOTAL TOTAL
CLASS ANNUAL TEMP./ACCR/ UAL: MEDICARE WKRS COMP SUI DISABILITY MEDICAL BENEFITS SAL. & BEN.

CASHOUT 791,222 1.45% (7,000 * 6.2%) (SUM H...M) (C+G+N) ENGINEER; 110-314Public Works Director/Engineer 25% M 51,168 3,936 8,867 799 5,248 109 566 8,622 24,211 79,315 Associate Civil Engineer 25% M 33,727 2,594 5,845 527 3,459 109 566 8,622 19,128 55,449GIS Program Coordinator 25% M 29,130 2,241 5,048 455 2,987 109 566 8,622 17,787 49,158Retired Annuitant - 960 Hours N 80,170 1,162 7,821 434 80,170 Annual Unfunded PERS 14,903 14,903 14,903
ENGINEER TOTAL: 194,195 8,771 34,663 2,943 19,515 761 1,698 25,866 76,029 278,995 PARKS; 110-510Parks Maintenance Worker T 49,837 958 8,637 737 4,924 434 2,265 34,488 51,485 102,280 Parks Maintenance Worker T 49,837 958 8,637 737 4,924 434 2,265 34,488 51,485 102,280 Annual Unfunded PERS 13,027 13,027 13,027
PARKS TOTAL: 99,674 1,916 30,301 1,474 9,848 868 4,530 68,976 115,997 217,587 MOTOR POOL; 610-315Senior Mechanic T 79,893 1,536 13,845 1,181 7,894 434 2,265 34,488 60,107 141,536 Equipment Mechanic Lead Worker T 72,509 1,394 12,566 1,072 7,164 434 2,265 34,488 57,989 131,892 Annual Unfunded PERS 19,919 19,919 19,919
MOTOR POOL. TOTAL: 152,402 2,930 46,330 2,253 15,058 868 4,530 68,976 138,015 293,347 PUBLIC WORKS; 620-310Overtime - 25,000 - 363 - - - - 363 25,363 Public Works Director/Engineer 75% M 153,504 3,936 26,602 2,283 15,231 326 1,699 25,866 72,007 229,447Associate Civil Engineer 75% M 101,182 2,594 17,535 1,505 10,039 326 1,699 25,866 56,970 160,746GIS Program Coordinator 75% M 87,391 2,241 15,145 1,300 8,671 326 1,699 25,866 53,007 142,639 Public Works Supervisor M 121,514 2,337 21,058 1,796 12,006 434 2,265 34,488 72,047 195,898 Public Works Leadworker T 77,730 1,495 13,471 1,149 7,680 434 2,265 34,488 59,487 138,712 Public Works Engineer Tech II T 78,458 1,509 13,597 1,160 7,752 434 2,265 34,488 59,696 139,663 Public Works Equipment Operator T 71,282 1,371 12,353 1,053 7,043 434 2,265 34,488 57,636 130,289Public Works Equipment Operator T 71,282 1,371 12,353 1,053 7,043 434 2,265 34,488 57,636 130,289 Public Works Maintenance Worker II T 64,688 1,244 11,210 956 6,391 434 2,265 34,488 55,744 121,676Public Works Maintenance Worker II T 64,688 1,244 11,210 956 6,391 434 2,265 34,488 55,744 121,676Public Works Maintenance Worker II T 64,688 1,244 11,210 956 6,391 434 2,265 34,488 55,744 121,676 Public Works Maintenance Worker II T 64,688 1,244 11,210 956 6,391 434 2,265 34,488 55,744 121,676Public Works Maintenance Worker II T 64,688 1,244 11,210 956 6,391 434 2,265 34,488 55,744 121,676 Position Upgrade/Standby 20,000 3,466 290 1,951 - 5,707 25,707Annual Unfunded PERS 144,526 144,526 144,526 *PUBLIC WORKS TOTAL: 1,105,783 48,074 336,156 16,732 109,371 5,318 27,747 422,478 917,802 2,071,659 GENERAL FUND TOTALS 2,327,837 51,016 616,686 37,934 223,638 15,905 50,963 837,305 1,767,528 4,146,381 COMBINED TOTALS 6,362,883 241,566 1,837,449 99,825 622,733 30,012 124,576 1,958,165 4,657,856 11,262,305 153 440
Report and Recommendations 7.2 Reviewed and Approved

City Manager

AGENDA ITEM
City Council
TO: Mayor and City Council Members
FROM: Jessaca Lugo, City Manager

DATE: June 18, 2024
SUBJECT: FINANCIAL SUPPORT FOR OUTSIDE AGENCIES (FY 2024-2025 & 2025-2026)
FILE NO.:

RECOMMENDATION
Staff recommends that the City Council consider the Vice-Mayor recommendations regarding levels of funding and allocate funding for outside agencies for FY 2024-2025 & 2025-2026.

BACKGROUND
The City has allocated $100,000 in the proposed budget, with $50,000 designated for each of the fiscal years 2025 and 2026, to support local non-profits serving our community through Outside Agency funding. The City has received funding requests totaling $64,500 per fiscal year (see attached).

Mayor Powell has recused herself from this action, thus delegating the responsibility to Vice Mayor Eisenbeisz to recommend the funding levels. The Vice Mayor has proposed the following funding levels for the next two years:

AGENCY 2024-2025
2025-2026

REQUEST

VICE-MAYOR

RECOMMENDATION
American Legion Post 720 2,000 1,500
CVHS Sober Grad 1,500 1,000
Central Valley High School Football 2,000 1,500
Central Valley Youth Falcons 2,000 1,500
Central Valley Falcons Cheerleaders 5,000 3,000
Shasta County Chemical Company 1,000 1,000
441
oneSAFEplace (Shasta County
Women's Refuge)
0 0
Shasta Damboree 8,000 8,000
Shasta Damboree Advertisement 1,000 1,000
Shasta Dam Area Little League 2,000 1,500
Shasta Gateway Library 10,000 3,000
Shasta Family YMCA 8,000 6,000
Shasta Lake Chamber of Commerce 10,000 5,000
Flightpath Disc Golf 250 250
Shasta Lake Garden Project 1,500 1,000
Shasta Lake Heritage/Historical 4,500 3,000
Shasta Lake Lions Club 4,000 1,500
Youth Violence Prevention (Youth
Options Shasta)
1,750 1,750
TOTALS 64,500 41,500
FISCAL IMPACTS:

Fiscal years 2024-2025 & 2025-2026 currently budgeted funds of $100,000 ($50,000 per year) subject to adjustment and allocation by Council action.

ATTACHMENTS
Attachment 1 - Summary of Financial Support for Outside Agencies Attachment 2 - Letters of Request

DISTRIBUTION
City Council
Finance
442
ATTACHMENT 1

FINANCIAL SUPPORT FOR OUTSIDE AGENCIES
Financial Support for Outside Agencies SUMMARY
FY 2024-2025 & 2025-2026
Agency
Last Years
Approved
Funding
FY 2024-2025
2025-2026

REQUEST

VICE-MAYOR

RECOMMENDATION COMMENTS
American Legion Post 720 1,500 2,000 1,500

uniforms 2025-2026 - Funds will be used to purchase new tables and chairs for social area
CVHS Sober Grad 1,500 1,500 1,000
Sober Grad Donation Class of 2023 & 2024. Funds will be used to purchase food, prizes for each senior and to pay for entertainment.

Central Valley High School Football 1,500 2,000 1,500
Purchase equipment needed for our football program and
Youth Sponsorship
Central Valley Youth Falcons 1,500 2,000 1,500
Uniforms, Safety equipment, uogrades and upkeep.

Sponsorships for families unable to afford to sign up their children
Central Valley Falcons Cheerleaders New request 5,000 3,000 Sports needs - Bows, warm up gear, uniforms, poms,
choreographer, music and competition fees
Shasta County Chemical Company 1,000 1,000 1,000

Mentoring, and on campus activities throughout the year in collaboration with Public Health, including vaping and
tobacco prevention, traffic safety and underage drinking topics.Funding will help offset cost of educational materials, supplies, nutritional snacks, and incentive items for students oneSAFEplace (Shasta County Women's Refuge) 4,000 0 0 No Request Shasta Damboree 8,000 8,000 8,000
Cost of insurance, advertising and the benefit to the City of Shasta Lake of promotional pieces and quality events this year
Shasta Damboree Advertisement 1,000 1,000 1,000 Advertising Shasta Dam Area Little League 1,000 2,000 1,500
Build a new covered batting cage and provide continued field improvement. Help with keeping registration fees lower for families. Helps pay for families unable to afford to enroll their Shasta Gateway Library 6,000 10,000 3,000
$1 per year lease to the City/free utilities. Cover cost for insurance, internet, expanded services suvh as educational tutoring in reading with a paid independent contractor, new computer chairs and misc. office equipment
Shasta Family YMCA 3,000 8,000 6,000 May Free Learn to Swim Lesson Program Shasta Lake Chamber of Commerce 6,500 10,000 5,000
$1 per year lease to the City/free utilities. Funding will be used to foster our events in the City of Shasta Lake
Flightpath Disc Golf New request 250 250
Acquire a curriculum created by EDGE, a proven Disc Golf teaching organization
Shasta Lake Garden Project 1,000 1,500 1,000
Maintain gardens in the middle of SDB, Shasta Dam
Worker's Park, Native Garden and various other public
areas. Fence dividing the Hybrid Rose area needs replacing.

Shasta Lake Heritage/Historical 3,300 4,500 3,000
$1 per year lease to the City/free utilities. $1,000 towards Insurance Coverage. $400 for the Community Center fee for Holiday Community Bazaar and to help defray cost of new computers
Shasta Lake Lions Club 2,000 4,000 1,500 Veterans Day Parade and the 911 Service Youth Violence Prevention (Youth Options Shasta) 2,500 1,750 1,750 Youth Violence Prevention Programs TOTALS 45,300 64,500 41,500
$ 50,000 $50,000 FY24-25 / FY25-26 Proposed Budget Per FY Over/Under $ 8,500
443
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Report and Recommendations 7.3 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 18, 2024
SUBJECT: SHASTA GATEWAY INDUSTRIAL PARK LMD INTENT TO LEVY

AND COLLECT ON ASSESSMENT DISTRICT RESOLUTION
FILE NO:

RECOMMENDATION:

Staff recommends approval of the following Resolutions:
a) Resolution Initiating Proceedings for the Levy and Collection of Assessments Commencing in fiscal Year 2024-25 of the Shasta Gateway Industrial Park Landscaping Maintenance District and ordering the preparation of an Engineer’s Report in connection herewith.
b) Resolution Preliminarily Approving the Engineer’s Report Regarding Shasta Gateway Industrial Park Landscaping Maintenance District and the Levy and Collection of Assessments Commencing with fiscal year 2024-25. c) Resolution Declaring the City’s Intention to Order the Levy and Collection of Assessments Commencing in fiscal year 2024-25 of the Shasta Gateway Industrial Park Landscaping Maintenance District and Appointing a Time and Place for the Public Hearing Protests.

Adoption of the Resolutions is an annual requirement pursuant to state law. 461
The proposed time and place for the public hearing is Tuesday, July 2, 2024, 6:00 PM at the City Council Chambers.

Property owners will be mailed notice of the proposed levy and the date and time of the public hearing.

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.

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 2024-25 and the proposed applied rate for the fiscal year 2024-25.

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 462
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 $435.71 per EBU.

The applied rate for fiscal year 2024-25 is the maximum $435.71 per EBU, an increase from the $420.30 per EBU assessed for the prior fiscal year 2023-24.

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 FranciscoOakland-San Jose Area; or

2. Three percent (3%).

FISCAL IMPACTS:

None.

ATTACHMENTS:
• Resolution Initiating Proceedings for the Levy and Collection of Assessments for the Landscaping Maintenance District
• Resolution Preliminarily Approving the Engineer’s Report for the Landscaping Maintenance District
• Resolutions Declaring the City’s Intention to Order the Levy and Collection of Assessments and Appointing a Time and Place for the Public Hearing for the Landscaping Maintenance District
• Engineer’s Report on the Landscaping Maintenance District • Preliminary Assessment Roll for the Landscaping Maintenance District DISTRIBUTION:

City of Shasta Lake City Council
463
RESOLUTION NO. 2024-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE,

COUNTY OF SHASTA, STATE OF CALIFORNIA, INITIATING PROCEEDINGS FOR

THE ANNUAL LEVY AND COLLECTION OF ASSESSMENTS FOR THE SHASTA

GATEWAY INDUSTRIAL PARK LANDSCAPE MAINTENANCE DISTRICT FOR FISCAL YEAR 2024/2025 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 ORDERING THE PREPARATION OF AN ENGINEER’S REPORT IN CONNECTION

THEREWITH

THE CITY COUNCIL OF THE CITY OF SHASTA LAKE FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:

Section 1. The City Council hereby proposes to levy and collect annual assessments for the Shasta Gateway Industrial Landscape Maintenance District (hereinafter referred to as the “District”), and to levy and collect assessments against the lots and parcels of land within such District to pay for the costs and expenses of the improvements described in Section 3 hereof for the fiscal year commencing July 1, 2024 and ending June 30, 2025, pursuant to the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the Streets and Highways Code (the "Act") and as provided by Article XIII D of the California Constitution.

Section 2. The general location and boundaries of the District is shown on maps on file in the office of the City Clerk, and is incorporated herein by reference, and open to public inspection. The designation of the existing District is as follows: “Shasta Gateway Industrial Landscape Maintenance District”.

Section 3. 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.

Section 4. The City Council hereby designates Willdan Financial Services as the Engineer for the purposes of these proceedings and orders the Engineer to prepare and file with the City Clerk a written report in accordance with Article XIII D, Section 4 of the California Constitution and Article 4 (commencing with Section 22565) of Chapter 1 of the Act for that portion of the fiscal year 2024/2025 commencing July 1, 2024 and ending June 30, 2025. Such Report shall refer to the District by its distinctive designations. 464
Section 5. Lots or parcels within the District that are owned or used by any county, city, city and county, special district or any other local or regional governmental entity, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the improvements. *********
PASSED, APPROVED, AND ADOPTED THIS day of , 2024.

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 _____________, 2024 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
_____________________________________

JANICE POWELL, MAYOR

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
ATTEST:
_____________________________________

CHARITY TATLOW, DEPUTY CITY CLERK

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
465
RESOLUTION NO. 2024-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE,

COUNTY OF SHASTA, STATE OF CALIFORNIA, PRELIMINARILY APPROVING

THE REPORT OF THE ENGINEER IN CONNECTION WITH THE ANNUAL LEVY

OF AND COLLECTION OF ASSESSMENTS OF THE SHASTA GATEWAY

INDUSTRIAL PARK LANDSCAPE MAINTENANCE DISTRICT FOR FISCAL YEAR 2024/2025, 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

THE CITY COUNCIL OF THE CITY OF SHASTA LAKE FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:

Section 1. The City Council, pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code (the "Act") and as provided by Article XIII D of the California Constitution, by its previous resolution initiated proceedings for the annual levy and collection of assessments of the Shasta Gateway Industrial Park Landscape Maintenance District (hereinafter referred to as the “District”) for the fiscal year commencing July 1, 2024 and ending June 30, 2025 and ordered the Engineer, Willdan Financial Services, to prepare and file a written report in accordance with Article XIII D, Section 4 of the California Constitution and Article 4 of Chapter 1 of the Act.

Section 2. The Engineer has prepared and filed the preliminary Engineer’s Report with the City Clerk and the City Clerk has presented to the City Council such report entitled "Shasta Gateway Industrial Park Landscape Maintenance District, Engineer’s Annual Levy Report” (hereinafter referred to as the "Report") which pertains to the annual levy of assessments within the boundaries of the District.

Section 3. The City Council has carefully examined and reviewed the Report, and the Report is hereby approved as filed.
466
*********
PASSED, APPROVED, AND ADOPTED THIS day of , 2024.

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 _____________, 2024 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
_____________________________________

JANICE POWELL, MAYOR

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
ATTEST:
_____________________________________

CHARITY TATLOW, DEPUTY CITY CLERK

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
467
RESOLUTION NO. 2024 -

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHASTA LAKE,

COUNTY OF SHASTA, STATE OF CALIFORNIA, DECLARING ITS INTENTION TO

ORDER THE ANNUAL LEVY AND COLLECTION OF ASSESSMENTS OF SHASTA

GATEWAY INDUSTRIAL PARK LANDSCAPE MAINTENANCE DISTRICT FOR FISCAL YEAR 2024/2025 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

THE CITY COUNCIL OF THE CITY OF SHASTA LAKE FINDS, DETERMINES, ORDERS AND RESOLVES AS FOLLOWS:

Section 1. By its previous resolution, the City Council initiated proceedings pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the "Act") and as provided by Article XIII D of the California Constitution, for the levy and collection of annual assessments against the assessable lots and parcels of land within the Shasta Gateway Industrial Park Landscape Maintenance District (hereinafter referred to as the “District”) described on maps on file in the office of the City Clerk and incorporated herein by reference, for fiscal year 2024/2025 and ordered the Engineer, Willdan Financial Services, to prepare and file a written report in accordance with Article XIII D, Section 4 of the California Constitution and Article 4 of Chapter 1 of the Act. The Engineer has prepared and filed a written report (the “Report”) with the City Clerk, which pertains to the annual levy and collection of assessments within the boundaries of the District; and by previous resolution, the City Council approved the Engineer's Report.

Section 2. The City Council hereby (1) declares its intention to order the annual levy and collect assessments against the assessable lots and parcels of land within such District for that portion of the fiscal year commencing July 1, 2024 and ending June 30, 2025 and (2) to pay the costs and expenses of the improvements described in Section 3. The assessments proposed by this resolution were approved by the property owners pursuant to a mailed ballot election conducted in accordance with Article XIII D of the California Constitution. The City Council in subsequent fiscal years may thereafter impose the assessment at any rate or amount that is less than or equal to the maximum assessment amount authorized for previous Fiscal Year, increased each year by the greater of 3% or the annual percentage change of the Consumer Price Index, All Urban Consumers, for the San Francisco-Oakland-Hayward, CA (“CPI”), as determined by the United States Department of Labor, or its successor without conducting another mailed ballot election.

Section 3. 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. 468
Section 4. The general location and boundaries of the District is shown on maps on file in the office of the City Clerk, and is incorporated herein by reference, and open to public inspection. The designation of the existing District is as follows: “Shasta Gateway Industrial Park Landscape Maintenance District”.

Section 5. Reference is hereby made to the Engineer's Annual Levy Report, on file in the office of the City Clerk and open to public inspection, for a full and detailed description of the improvements, the boundaries of the District and the proposed assessments upon assessable lots and parcels of land within the District.

Section 6. Notice is hereby given that on the 2nd day of July 2024 at 6:00 pm, a public hearing will be held in the City Council Chambers at 4488 Red Bluff Street, Shasta Lake, regarding the Shasta Gateway Industrial Park Landscape Maintenance District. The public hearing will afford interested persons the opportunity to hear and be heard.

Section 7. The City Clerk is hereby authorized and directed to give notice of the public hearing by publishing this resolution not less than one time and not less than ten days prior to the above hearing date as set forth in Section 6 and in accordance with law.

Section 8. Lots or parcels within the District that are owned or used by any county, city, city and county, special district, or any other local or regional governmental agency, the State of California or the United States shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the improvements.
469
*********
PASSED, APPROVED, AND ADOPTED THIS day of , 2024.

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 _____________, 2024 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
_____________________________________

JANICE POWELL, MAYOR

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
ATTEST:
_____________________________________

CHARITY TATLOW, DEPUTY CITY CLERK

CITY OF SHASTA LAKE

STATE OF CALIFORNIA
470

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

Shasta Gateway Industrial Park
Landscape Maintenance District
2024/2025 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: June 18, 2024
Public Hearing: July 2, 2024

471

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 2024/2025 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 ______________, 2024.

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

472

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 Capital Improvements..............................................................................................................5 II. METHOD OF APPORTIONMENT ......................................................................6 A. BENEFIT ANALYSIS......................................................................................................6 Special Benefit ...........................................................................................................................6 General Benefit ..........................................................................................................................7 B. ASSESSMENT METHODOLOGY..........................................................................8 C. EQUIVALENT BENEFIT UNITS ..............................................................................8 EBU Application By Land.......................................................................................................9 D. ASSESSMENT CALCULATIONS...........................................................................9 E. ASSESSMENT RANGE FORMULA ....................................................................10 III. DISTRICT BUDGET ........................................................................................11 IV. DISTRICT DIAGRAM ..................................................................................... 13 V. ASSESSMENT ROLL..................................................................................... 16 APPENDIX A. 1972 ACT IMPROVEMENTS........................................................ 17 APPENDIX B. NET ACREAGE ............................................................................. 19 473
FY 2024/2025 Shasta Gateway Industrial Park Landscape Maintenance District Page 1

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:

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 2024 the Property Owners of Shasta Gateway Industrial Park have been paying for landscaping directly to a landscaping company. In 2023 the Property Owners approached the City requesting the City to 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 2024/2025. 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. 474
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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 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 2024/2025 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 2024/2025 based on the method of apportionment and estimated expenses (budget) for fiscal year 2024/2025. 476
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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 of 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.
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Capital Improvements
Description Total Cost
Fiscal Year
2024/2025
Cost
Remaining
Cost(1)
Irrigation Repair $7,885.00 $1,577.00 $6,308.00
Sprinkler
Replacement 8,985.00 1,797.00 7,188.00
Totals $16,870.00 $3,374.00 $13,496.00
(1) Remaining Cost spread over 4 years.
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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 XIII D 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.

Collectively these improvements, related amenities, and services which will be funded by the special benefit assessments, enhance the overall use, presentation, enjoyment, 479
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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 the development 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. 480
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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 Engineer's 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 481
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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 SFR 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
$54,846.94 / 125.88 = $435.7082
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Levy per EBU x Parcel EBU = Parcel Levy Amount
$435.7082 x 125.88 = $54,846.94
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 2024/2025, 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. 483
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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 2024/2025. 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. 484
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Shasta Gateway Industrial Park Landscape Maintenance District Levy Component Shasta Gateway Industrial
LMD
Landscape Maintenance $26,340
Landscape Utilities 10,368
Total Direct Costs $36,708
Irrigation Repair $1,577
Sprinkler Replacement 1,797
Total Capital Improvement Project Costs $3,374
Levy Administration and Professional Services $4,500
County Collection Fee 70
City Overhead and Administration 250
Total Administration Costs $4,820
TOTAL DIRECT AND ADMIN COSTS $44,903
Reserve Collection/(Transfer) $9,177
Capital Improvement Fund Collection/(Transfer) 767
General Benefit Contribution 0
General Fund/Other Revenue(Contributions) 0
Total Collections/(Credits) $9,944
Balance to Levy (Budgeted) $54,847
Total Parcels 16
Total Parcels Levied 15
Total Equivalent Benefit Units 125.88
Applied Assessment Rate per EBU $435.7082
Maximum Rate per EBU (Current Fiscal Year) $435.7082
Maximum Rate per EBU (Prior Fiscal Year) $420.3000
Estimated Beginning Reserve Fund Balance $9,177
Reserve Fund Adjustments 9,177
Estimated Ending Reserve Balance $18,354
Estimated Beginning Capital Improvement Fund Balance $6,200 Capital Improvement Adjustments 767
Irrigation Repair Project - 5 Years (4 years remaining) 1,577 Sprinkler Replacement Project - 5 Years (4 years remaining) 1,797 Estimated Ending Capital Improvement Balance $10,341
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 commencing in Fiscal Year 2023/2024, 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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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:
a. The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
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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
491
Lot
Number
Original Assessor's
Parcel Number
Assessor's Parcel
Number Owner
Secured
Gross
Acre
Net
Acre EBU Applied Assessment
Maximum
Assessment
1 064-440-001-000 064-440-001-000 EVANS ROCKY LIVING TRUST 2.06 1.49 5.96 $2,596.82 $2,596.82 2, 3, 4 064-440-021-000 &
064-440-004-000 064-440-035-000 LAWSON 2011 TRUST 2.31 2.02 8.08 3,520.52 3,520.52 5 064-440-005-000 064-440-005-000 DORIO FAMILY TRUST ETAL 6.69 2.04 8.16 3,555.36 3,555.38 6 064-440-017-000 064-440-017-000 LAHAR DEVELOPMENT LLC 3.81 1.75 7.00 3,049.94 3,049.96 7 064-440-029-000 064-440-029-000 SHASTA LAKE CITY OF 1.40 0.80 3.20 1,394.26 1,394.27 8 064-440-008-000 064-440-008-000 SHASTA LAKE CITY OF 0.92 0.56 2.24 975.98 975.99 9 064-440-009-000 064-440-009-000 SHASTA LAKE CITY OF 0.84 0.52 2.08 906.26 906.27 10 064-440-010-000 064-440-010-000 MCKENNY NEAL ETAL 3.62 2.93 11.72 5,106.48 5,106.50 11 064-440-026-000 064-440-026-000 RAW INNOVATIONS LLC 3.04 2.20 8.80 3,834.22 3,834.23 12 064-440-025-000 064-440-025-000 TAU WEST LLC 1.98 2.93 7.92 3,450.80 3,450.81 13A 064-440-023-000 064-440-023-000 TAU WEST LLC 5.10 2.94 11.76 5,123.92 5,123.93 13B 064-440-028-000 064-440-028-000 TAU WEST LLC 1.98 2.51 7.92 3,450.80 3,450.81 14 064-440-014-000 064-440-030-000 HULI INVESTMENTS LLC 3.70 2.41 9.63 4,196.96 4,196.98 14 064-440-014-000 064-440-036-000 HULI INVESTMENTS LLC 8.10 5.27 21.09 9,187.96 9,187.98 15 064-440-015-000 064-440-015-000 LIBERTY GATEWAY LLC 3.33 2.58 10.32 4,496.50 4,496.51 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 $54,846.78 $54,846.94
*In the event the net acreage is more than the secured gross acreage, City of Shasta Lake
Shasta Gateway Industrial Park Landscape Maintenance District Fiscal Year 2024/2025 Preliminary Assessment Roll
SGIP LMD Fiscal Year 2024/2025 Preliminary Assessment Roll 492
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