ACTION:
____________________________
Clerk/Secretary
Department: Finance Item No: PH4
Prepared by: Lori Ruiz, Senior Accountant Meeting Date: June 13, 2023 Approved by:
Mike Sylvia, Director/Treasurer
John Conley, City Manager Agenda Location: Public Hearing SUBJECT: LEVY OF ASSESSMENTS FOR FISCAL YEAR 2023/24
RECOMMENDATION:
1.Open, conduct and close a public hearing to receive public testimony regarding the levy of annual assessments for Fiscal Year 2023/24.
2.Adopt City Council Resolution No. 2023- , providing for the annual assessment levy of the City of Vista Landscape and Lighting District No. 1 for Fiscal Year 2023/24; and
3.Adopt City Council Resolution No. 2023- , providing for the annual assessment levy of the City of Vista Street Maintenance District No. 1 for Fiscal Year 2023/24; and
4.Adopt City Council Resolution No. 2023- , providing for the annual assessment levy of the South Melrose Drive Landscape Maintenance District for Fiscal Year 2023/24.
CORRELATION TO CITY COUNCIL GOALS: Fiscal Responsibility.
PRIOR ACTION: On May 9, 2023, adopted City Council Resolution No. 2023-71, approving an Engineer’s Report on the City of Vista Landscape and Lighting District No. 1 assessments for the 2023/24 Fiscal Year, declaring its intent to levy and collect assessments, and setting the date for Public Hearing; adopted City Council Resolution No. 2023-72, approving and Engineer’s Report and determining the cost of services and the amount of assessment to be imposed on all assessable property within the City of Vista Street Maintenance District No. 1 for Fiscal Year 2023/24 pursuant to the Benefit Assessment act of 1982 and setting the date for public hearing; adopted City Council Resolution No. 2023-73, approving an Engineer’s Report on the City of Vista South Melrose Landscape Maintenance District assessments for the 2023/24 Fiscal Year, declaring its intent to levy and collect assessments and setting the date for Public Hearing; and directed staff to work with the City’s Assessment Engineering Consultant for the formation of one or more overlay districts to provide a long-term, sustainable funding solution beginning in FY 2024/25 (Vote: 4-0, Green absent).
On March 28, 2023, adopted City Council Resolution No. 2023-38, ordering that an engineer prepare a report of the assessments to be levied for the maintenance of improvements of City of Vista Landscaping and Lighting District No. 1, adopted City Council Resolution No. 2023-39, ordering that an engineer prepare a report of the assessments to be levied for the maintenance of improvements of City of Vista Street Maintenance District No.1; and adopted City Council Resolution No. 2023-40, ordering that an engineer AGENDA
REPORT
CITY COUNCIL
COMMUNITY DEVELOPMENT COMMISSION
SUCCESSOR AGENCY
BUENA SANITATION DISTRICT
JOINT POWERS FINANCING AUTHORITY
06/13/2023 PH4 1 of 13
Approved above recommendation, adopted the following: 1) City Council Resolution No. 2023-103; 2) City Council Resolution No. 2023-104; and 3) City Council Resolution No. 2023-105.
Vote: 5-0
MEETING DATE: June 13, 2023 PAGE 2
SUBJECT: LEVY OF ASSESSMENTS FOR FISCAL YEAR 2023/24
prepare a report of the assessments to be levied for the maintenance of improvements of the South Melrose Landscape Maintenance District (Vote: 5-0).
STATEMENT ON THE SUBJECT: The City of Vista must conduct a public hearing prior to the annual levy of certain assessments to be included on the County property tax roll. The Engineer's Reports have been prepared that estimate costs and determine the assessment amounts for each parcel within the districts.
This proceeding relates to the fiscal year beginning July 1, 2023 and ending June 30, 2024.
City of Vista Landscape and Lighting District No. 1. The City of Vista Landscape and Lighting District No. 1 was formed to provide funds for the operation and maintenance of the streetlights, traffic signals, and public landscaping throughout the City. All parcels within the City boundary benefit from these services.
The annual assessment rate(s) are based on use and size of the property. For a typical single- family dwelling, with a parcel area of less than 0.45 acres, the basic annual assessment rate is $13.51, which consists of$5.62 for street lighting, $3.88 for traffic signals, and $4.01 for landscaping. Properties that receive a greater benefit pay a higher annual assessment. For Fiscal Year 2023/24, the assessment rates will not increase from the prior year. To continue providing the current level of services during Fiscal Year 2023/24, this district will be subsidized by the General Fund the amount of$233,806. A map of the District is attached as Exhibit 4.
City of Vista Street Maintenance District No. 1. The Street Maintenance District No. 1 was formed to assist in providing for street maintenance and street sweeping services throughout the City. All parcels within the City boundary benefit from these services and are grouped into zones based on their level of service. The annual assessment rate per zone for Fiscal Year 2023/24 for a typical single-family residence is as follows:
• Zone 1 (no street sweeping) - $3.72
• Zone 2 (street sweeping 2 days per month) - $11.10 • Zone 3 (street sweeping 4 days per month) - $18.48 • Zone 4 (street sweeping 8 days per month) - $33.24 These rates are the maximum amounts that can be assessed. For Fiscal Year 2023/24 the assessment rates will not increase from the prior year. A map of the District is attached as Exhibit 5.
South Melrose Landscape Maintenance District. The South Melrose Landscape Maintenance District was formed in 1989 to finance maintenance for the medians, parkways, and slopes along South Melrose Drive, Sycamore Avenue, and certain areas of connecting streets. The District encompasses only those properties that receive direct benefit from the maintenance activities. There are five benefit zones within the District, which are determined based on specific maintenance requirements within each zone. Analysis of the proposed FY 2023/24 budget for the District has indicated that the rate per zone to be assessed for FY 2023/24 is as follows.
• Zone 1: $86.46 per Equivalent Dwelling Unit (EDU)
• Zone 2: $97.00 per EDU
• Zone 3: $26.11 per EDU
• Zone 4: $28.88 per EDU
• Zone 5: $2.75 per EDU
For Fiscal Year 2023/24 the assessment rates will not increase from the prior year. A map of the District is attached as Exhibit 6.
La Mirada Landscape Maintenance District. This maintenance district was formed to fulfill development conditions, which require maintenance of the La Mirada Canyon area. This district maintains the existing 06/13/2023 PH4 2 of 13
MEETING DATE: June 13, 2023 PAGE 3
SUBJECT: LEVY OF ASSESSMENTS FOR FISCAL YEAR 2023/24
habitat and conditions, provides for watering of the manufactured slopes, and provides for studies of possible future uses.
The assessments for this district do not fall within an exemption under Proposition 218, therefore no Engineer's Report is prepared. For Fiscal Year 2023/24, staff is recommending no levy of assessment for this district. There are adequate reserves to provide for the maintenance costs of this district in the coming year. A map of the district is attached as Exhibit 7.
Compliance with Proposition 218. Proposition 218 provides that certain assessments existing prior to November 6, 1996, are exempt from the procedures and approval process otherwise required for assessments, if there is no increase in the amount of the assessment (Article XI I I D, section 5). The Engineer has reviewed the assessments and has concluded that the assessments contained in the Engineer's Reports meet the requirements for exemption from the procedures and approval process, as provided in Article X111 D, Section 5, and as further defined by State law. Therefore, staff recommends that all assessments be maintained at the prior authorized assessment rate, or be partially suspended for the current year. For all of the districts listed above, once district reserves are exhausted, any expenditure amount above the current assessment levels would need to be funded by a transfer from the General Fund.
A Proposition 218 election would need to be held to get approval from the property owners within the District(s) in order to relieve the General Fund of this financial burden.
FISCAL IMPACT: The estimated amounts to be included on the San Diego County tax assessor's roll for the Fiscal year 2023/24 are as follows:
City of Vista Landscape and Lighting District No. 1 $ 1,349,639 Street Maintenance District No. 1 $ 321,389
South Melrose Landscape Maintenance District $ 100,464 Total estimated assessment revenue for Fiscal Year 2023/24 $ 1,771, 992 The La Mirada Landscape Maintenance District will have an estimated reserve fund balance at June 30, 2023 of$342,656. For FY 2023/24, expenses for the district are budgeted at $6,510. The estimated reserve fund balance at June 30, 2024, is $341,331.
EXHIBITS:
1. City Council Resolution No. 2023- , providing for the annual assessment levy of the City of Vista Landscape and Lighting District No. 1 for Fiscal Year 2023/24
2. City Council Resolution No. 2023- , providing for the annual assessment levy of the City of Vista Street Maintenance District No. 1 for Fiscal Year 2023/24
3. City Council Resolution No. 2023- , providing for the annual assessment levy of the South Melrose Drive Landscape Maintenance District for Fiscal Year 2023/24
4. Map of Landscaping and Lighting District No. 1
5. Map of Street Maintenance District No. 1
6. Map of South Melrose Landscape Maintenance District
7. Map of La Mirada Landscape Maintenance District
06/13/2023 PH4 3 of 13
RESOLUTION NO. 2023-
A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF
VISTA, CALIFORNIA, PROVIDING FOR THE ANNUAL ASSESSMENT LEVY OF THE CITY OF VISTA LANDSCAPE AND LIGHTING DISTRICT NO. 1 FOR FISCAL YEAR 2023/24
The City Council of the City of Vista does resolve as follows:
1. Findings. The City Council hereby finds and declares the following:
A. Pursuant to the Landscaping and Lighting Act of 1972 (the "Act'), being Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500, the City Council of the City of Vista initiated procedures for the annual levy of the assessments for the City of Vista Lighting and Landscaping District No. 1 (the "District').
B. In accordance with Section 22620 et seq. of the Act, the City Council ordered the Engineer to prepare and file a report (the "Report').
C. The City Council received and considered the Report and adopted a resolution to approve the report and declaring its intent to levy and collect annual assessments on assessable parcels within the District for the 2023/24 fiscal year.
D. Proper notice and publication has been given and made in the manner required by the Act and other laws, a public hearing has been held at which every concerned person has had an opportunity to review and comment on the Report, and the City Council has considered all such comment received, whether written or oral, and is ready to proceed with the assessment of the annual levy.
2. Action.
A. Upon the conclusion of the public hearing, written and oral protests filed and not withdrawn by affected property owners did not represent more than fifty percent (50%) of the area of assessable land within the District, and all such protests received are overruled and denied.
B. The diagram of the District is confirmed as set forth in the Report.
C. The levy of the annual assessments on all assessable property within the District for the purposes set forth in the Report is approved in the amounts for each parcel as described in the Report.
D. The estimates of costs of the improvements in the District as set forth in the Report for the 2023/24 fiscal year are approved.
E. The City Clerk shall forward a certified copy of this resolution to the County Auditor on or before August 8, 2023.
F. The County Auditor is hereby authorized to, and in accordance with the Act shall, enter in the assessment roll for the 2023/24 fiscal year the amount of assessment for each assessable parcel as approved. The assessment shall be collected at the same time and in the EXHIBIT 1
06/13/2023 PH4 4 of 13
RESOLUTION NO. 2023-
CITY COUNCIL OF THE CHARTERED CITY OF VISTA
PAGE 2
same manner as the general taxes are collected, and the County Auditor shall forward the total amount of assessments to be collected along with the amounts to be collected for general taxes to the City Treasurer for deposit to the special fund of the District.
3. Adoption. PASSED AND ADOPTED at a meeting of the City Council held on June 13, 2023, by the following vote:
AYES:
NOES:
ABSTAIN:
JOHN FRANKLIN, MAYOR
APPROVED AS TO FORM: ATTEST:
WALTER CHUNG, CITY ATTORNEY KATHY VALDEZ, CITY CLERK By: By:
APPROVED
Walter C.Chung
20230525171722
06/13/2023 PH4 5 of 13
RESOLUTION NO. 2023-
A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF
VISTA, CALIFORNIA, PROVIDING FOR THE ANNUAL ASSESSMENT LEVY OF THE CITY OF VISTA STREET MAINTENANCE DISTRICT NO. 1 FOR FISCAL YEAR 2023/24
The City Council of the City of Vista does resolve as follows:
1. Findings. The City Council hereby finds and declares the following:
A. Pursuant to the Benefit Assessment Act of 1982 (the "Act"), being Chapter 6.4, Division 2, Title 5 of the California Government Code, commencing with Section 54703, the City Council of the City of Vista initiated procedures for the annual levy of the assessments for the Street Maintenance District No. 1 (the "District").
B. In accordance with Section 54703 et seq. of the Act, the City Council ordered the City Engineer to prepare and file a report (the "Report").
C. The City Council has received and considered the Report and wishes to levy and collect annual assessments on assessable parcels within the District for the 2023/24 fiscal year.
D. Proper notice and publication has been given and made in the manner required by the Act and other laws, a public hearing has been held at which every concerned person has had an opportunity to review and comment on the Report, and the City Council has considered all such comment received, whether written or oral, and is ready to proceed with the assessment of the annual levy.
2. Action.
A. The Engineer's Report is approved as submitted.
B. The diagram of the District is confirmed as set forth in the Report.
C. The levy of the annual assessments, for maintaining and operating streets and street landscaping within the District, on all assessable property within the District is approved in the amounts for each parcel as described in the Report.
D. The estimates of costs of the improvements in the District for the 2023/24 fiscal year are approved.
E. The City Clerk shall forward a certified copy of this resolution to the County Auditor on or before August 8, 2023.
F. The County Auditor is hereby authorized to, and in accordance with the Act shall, enter in the assessment roll for the 2023/24 fiscal year the amount of assessment for each assessable parcel as approved. The assessment shall be collected at the same time and in the same manner as the general taxes are collected, and the County Auditor shall forward the total amount of assessments to be collected along with the amounts to be collected for general taxes to the City Treasurer for deposit to the special fund of the District.
EXHIBIT 2
06/13/2023 PH4 6 of 13
RESOLUTION NO. 2023-
CITY COUNCIL OF THE CHARTERED CITY OF VISTA
PAGE 2
3. Adoption. PASSED AND ADOPTED at a meeting of the City Council held on June 13, 2023, by the following vote:
AYES:
NOES:
ABSTAIN:
JOHN FRANKLIN, MAYOR
APPROVED AS TO FORM: ATTEST:
WALTER CHUNG, CITY ATTORNEY KATHY VALDEZ, CITY CLERK By: By:
APPROVED
Walter C.Chung
20230525171825
06/13/2023 PH4 7 of 13
RESOLUTION NO. 2023-
A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF
VISTA, CALIFORNIA, PROVIDING FOR THE ANNUAL ASSESSMENT LEVY
OF THE SOUTH MELROSE DRIVE LANDSCAPE MAINTENANCE DISTRICT FOR FISCAL YEAR 2023/24
The City Council of the City of Vista does resolve as follows:
1. Findings. The City Council hereby finds and declares the following:
A. Pursuant to the Landscaping and Lighting Act of 1972 (the "Act"), being Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500, the City Council of the City of Vista initiated procedures for the annual levy of the assessments for the South Melrose Drive Landscape Maintenance District (the "District").
B. In accordance with Section 22620 et seq. of the Act, the City Council ordered the City Engineer to prepare and file a report (the "Report").
C. The City Council received and considered the Report and adopted a resolution approving the Report and declaring its intent to levy and collect annual assessments on assessable parcels within the District for the 2023/24 fiscal year.
D. Proper notice and publication has been given and made in the manner required by the Act and other laws, a public hearing has been held at which every concerned person has had an opportunity to review and comment on the Report, and the City Council has considered all such comment received, whether written or oral, and is ready to proceed with the assessment of the annual levy.
2. Action.
A. Upon the conclusion of the public hearing, written and oral protests filed and not withdrawn by affected property owners did not represent more than fifty percent (50%) of the area of assessable land within the District, and all such protests received are overruled and denied.
B. The diagram of the District is confirmed as set forth in the Report.
C. The levy of the annual assessments on all assessable property within the District for the purposes set forth in the Report is approved in the amounts for each parcel as described in the Report.
D. The estimates of costs of the improvements in the District as set forth in the Report for the 2023/24 fiscal year are approved.
E. The City Clerk shall forward a certified copy of this resolution to the County Auditor on or before August 8, 2023.
F. The County Auditor is hereby authorized to, and in accordance with the Act shall, enter in the assessment roll for the 2023/24 fiscal year the amount of assessment for each assessable parcel as approved. The assessment shall be collected at the same time and in the EXHIBIT 3
06/13/2023 PH4 8 of 13
RESOLUTION NO. 2023-
CITY COUNCIL OF THE CHARTERED CITY OF VISTA
PAGE 2
same manner as the general taxes are collected, and the County Auditor shall forward the total amount of assessments to be collected along with the amounts to be collected for general taxes to the City Treasurer for deposit to the special fund of the District.
3. Adoption. PASSED AND ADOPTED at a meeting of the City Council held on June 13, 2023, by the following vote:
AYES:
NOES:
ABSTAIN:
JOHN FRANKLIN, MAYOR
APPROVED AS TO FORM: ATTEST:
WALTER CHUNG, CITY ATTORNEY KATHY VALDEZ, CITY CLERK By: By:
APPROVED
Walter C.Chung
20230525171941
06/13/2023 PH4 9 of 13
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