Yorba Linda City Council
May 16, 2023

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G. PAYMENT: (Continued)
COUNTY notifies CITY that increases are payable. If the changes result in the COUNTY incurring or becoming obligated to pay for decreased costs for or on account of personnel whose costs are included in the calculations of costs charged to CITY hereunder, COUNTY shall reduce the amount owed by the CITY to the extent such decreases are attributable to work performed by such personnel during the period July 1, 2023 through June 30, 2024 um Obligation hereunder shall be deemed to
have decreased accordingly. COUNTY shall reduce required payment by CITY in full for such decreases on a pro-rata basis over the portion of the period between July 1, 2023 and June 30, 2024 remaining after COUNTY notifies CITY that the Maximum Obligation has decreased. 3b. If CITY is required to pay for increases as set forth in Subsection G-3a above, COUNTY, at the request of CITY, will thereafter reduce the level of service to be provided to CITY as set forth in Attachment A of this Agreement to a level that will make the Maximum Obligation of CITY hereunder for the period July 1, 2023 through June 30, 2024 an amount specified by CITY that is equivalent to or higher or lower than the Maximum Obligation set forth in Subsection G-2 for said period at the time this Agreement originally was executed. The purpose of such adjustment of service levels will be to give CITY the option of keeping its Maximum Obligation hereunder at the pre-increase level or at any other higher or lower level specified by CITY. In the event of such reduction in level of service and adjustment of costs, the parties shall execute an amendment to this Agreement so providing, pursuant to Subsection C-9. Decisions about how to reduce the level of service provided to CITY shall be made by SHERIFF with the approval of CITY.
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G. PAYMENT: (Continued)

4. The Maximum Obligation of CITY for services provided for the 12-month periods commencing July 1, 2024, 2025, 2026, and 2027, will be determined annually by COUNTY and approved by CITY.

5. COUNTY shall invoice CITY monthly, one-twelfth (1/12) of the Maximum Obligation of CITY. If a determination is made that increases or decreases described in Subsection G-3 must be paid or refunded, COUNTY thereafter shall include the pro-rata charges or credits for such increases or decreases in its monthly invoices to CITY for the balance of the period between July 1, 2023 and June 30, 2024.

6. CITY shall pay COUNTY in accordance with COUNTY Board of County Billing Policy, which is attached hereto as
Attachment E.

7. COUNTY shall charge CITY late payment penalties in accordance with County Billing Policy.

8. As payment for the Licensing Services described in Subsection C-8 of this Agreement, COUNTY shall retain all fees paid by applicants for licenses, pursuant to CITY ordinances listed in Attachment B hereto. Retention of said fees by COUNTY shall constitute payment in full to COUNTY for costs incurred by COUNTY in performing the functions related to licensing described in Subsection C-8; provided, however, that if any of said fees are waived or reduced by CITY, CITY shall pay to COUNTY the difference between the amount of fees retained by COUNTY and the fees that were set forth in the ordinances listed in Attachment B as of July 1, 2023.

Should CITY increase the fee schedule for the licensing ordinances set forth in Attachment B, either party shall have the right to seek amendment of this Agreement with respect to the division of the increased fees between CITY and COUNTY.

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G. PAYMENT: (Continued)

9. Narcotic asset forfeitures will be handled pursuant to Attachment F.

H. NOTICES:

1. Except for the notices provided for in Subsection 2 of this Section, all notices authorized or required by this Agreement shall be effective when written and deposited in the United States mail, first class postage prepaid and addressed as follows:

CITY: ATTN: CITY MANAGER
4845 CASA LOMA
YORBA LINDA, CA 92886
COUNTY: ATTN: LAW ENFORCEMENT CONTRACT MANAGER

SHERIFF-CORONER DEPARTMENT
320 NORTH FLOWER STREET, SUITE 108
SANTA ANA, CA 92703

2. Termination notices shall be effective when written and deposited in the United States mail, certified, return receipt requested and addressed as above.

I. STATUS OF COUNTY:

COUNTY is, and shall at all times be deemed to be, an independent contractor.

Nothing herein contained shall be construed as creating the relationship of employer and employee, or principal and agent, between CITY and COUNTY yees. COUNTY and its SHERIFF shall
retain all authority for rendition of services, standards of performance, control of personnel, and other matters incident to the performance of services by COUNTY pursuant to this Agreement. COUNTY, its agents and employees, shall not be entitled to any rights or privileges of CITY employees and shall not be considered in any manner to be CITY employees.

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J. STATE AUDIT:

Pursuant to Government Code Section 8546.7, CITY and COUNTY shall be subject to examination and audit by the State Auditor for a period of three (3) years after final payment by CITY to COUNTY under this Agreement. CITY and COUNTY shall retain all records relating to the performance of this Agreement for said three-year period, except that records pertaining to any audit then in progress, or any claim or litigation shall be retained beyond said three-year period until final resolution of said audit, claim or litigation.

K. ALTERATION OF TERMS:

This Agreement is comprised of this document and Attachments A through I, which are attached hereto and incorporated herein by reference.

This Agreement fully expresses all understanding of CITY and COUNTY with respect to the subject matter of this Agreement, and shall constitute the total Agreement between the parties for these purposes. No addition to, or alteration of, the terms of this Agreement, unless expressly provided herein, shall be valid unless made in writing, formally approved and executed by duly authorized agents of both parties.

L. INDEMNIFICATION: 1. COUNTY, its officers, agents, employees, subcontractors and independent contractors shall not be deemed to have assumed any liability for the negligence or any other act or omission of CITY or any of its officers, agents, employees, subcontractors or independent contractors, or for any dangerous or defective condition of any public street, work, or property of ordinances. CITY shall indemnify and hold harmless COUNTY and its elected and appointed officials, officers, agents, employees, subcontractors and independent contractors from any claim, demand or liability whatsoever based or asserted upon the condition of any public street, work property of

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L. INDEMNIFICATION: (Continued)
CITY, or upon the illegality or unconstitutionality of any municipal ordinance of CITY that SHERIFF has enforced, or upon any act or omission of CITY, or its elected and appointed officials, officers, agents, employees, subcontractors or independent contractors related to this Agreement, including, but not limited to, any act or omission of CITY related to the maintenance or condition of any vehicle or motorcycle that is owned or possessed, and maintained by CITY, and used by COUNTY personnel in the performance of this Agreement, for property damage, bodily injury or death or any other element of damage of any kind or nature, and CITY shall defend, at its expense including attorney fees, and with counsel approved in writing by COUNTY, COUNTY and its elected and appointed officials, officers, agents, employees, subcontractors and independent contractors in any legal action or claim of any kind based or asserted upon such condition of public street or work or property, or illegality or unconstitutionality of a municipal ordinance, or alleged acts or omissions. If judgment is entered against CITY and COUNTY by a court of competent jurisdiction because of the concurrent active negligence of either party, CITY and COUNTY agree that liability will be apportioned as determined by the court. Neither party shall request a jury apportionment.

2. COUNTY shall indemnify and hold harmless CITY and its elected and appointed officials, officers, agents, employees, subcontractors and independent contractors from any claim, demand or liability whatsoever based or asserted upon any act or omission of COUNTY or its elected and appointed officials, officers, agents, employees, subcontractors or independent contractors related to this Agreement, for property damage, bodily injury or death or any other element of damage of any kind or nature, and COUNTY shall defend, at its expense, including attorney fees, and with

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L. INDEMNIFICATION: (Continued)
counsel approved in writing by CITY, CITY and its elected and appointed officials, officers, agents, employees, subcontractors and independent contractors in any legal action or claim of any kind based or asserted upon such alleged acts or omissions. County shall be responsible for any damage caused to City vehicles used by County under this agreement, omission.

M. TRAFFIC VIOLATOR APPREHENSION PROGRAM:

1. educe
vehicle accidents caused by unlicensed drivers and drivers whose licenses are suspended and to educate the public about the requirements of the Vehicle Code and related safety issues with regard to driver licensing, vehicle registration, vehicle operation, and vehicle parking. The Program operates throughout the unincorporated areas of the COUNTY and in the without regard to jurisdictional boundaries, because an area-wide approach to reduction of traffic accidents and driver education is most effective in preventing traffic accidents. In order for CITY to participate in the Program, CITY has adopted a fee pursuant to Vehicle Code section 22850.5, in the same amount as approved by COUNTY, as set forth in the resolution that is Attachment G , and has directed that the
Program may be terminated at any time by rescission or amendment of its TVAP resolution. In the event CITY 1) amends said TVAP resolution, or rescinds said TVAP resolution and adopts a new TVAP resolution pertaining to the above-referenced fee and the Program, and 2) remains a

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M. TRAFFIC VIOLATOR APPREHENSION PROGRAM: (Continued)
and SHERIFF, on behalf of COUNTY, have authority to execute an resolution for Attachment G to the Agreement, as long as said amendment to this Agreement does not materially change any other provision of this Agreement. As COUNTY updates its fees for the Program periodically, participation in the Program will terminate if CITY determines not to adopt the updated fees for the Program.

2. COUNTY will make available for review, at the request of CITY, all financial data related to the Program as may be requested by CITY.

3. Fee revenue generated by COUNTY and participating cities will be used to fund the following positions, which will be assigned to the Program:

Ten one-hundredths of one (0.10) Sergeant
(8 hours per two-week pay period)
One (1) Staff Specialist
(80 hours per two-week pay period)
One (1) Office Specialist
(80 hours per two-week pay period)

4. Fee revenue generated by CITY may be used to reimburse CITY for expenditures for equipment and/or supplies directly in support of the Program expenditures for equipment and/or supplies directly in support of the Program. In order for an expenditure for equipment and/or supplies to be eligible for reimbursement, CITY shall submit a request for and obtain pre-approval of the expenditure by using the form as shown in Attachment H. The request shall be submitted within the budget schedule established by SHERIFF. SHERIFF shall approve the expenditure only if both of the

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M. TRAFFIC VIOLATOR APPREHENSION PROGRAM: (Continued)
following conditions are satisfied: 1) there are sufficient Program funds, purchase, and 2) CITY will use the equipment and/or supplies, during their entire useful life, only for purposes authorized by its TVAP resolution in effect at the time of purchase. In the event that CITY terminates its participation in the Program, CITY agrees that the equipment purchased by CITY and reimbursed by Program funds will continue to be used, during the remainder of its useful life, exclusively for the purposes authorized by

5. In the event the fees adopted by COUNTY, CITY and other participating jurisdictions are not adequate to continue operation of the Program at the level at which it operated previously, COUNTY, at the option of CITY, will reduce the level of Program service to be provided to CITY or will continue to provide the existing level of Program services. COUNTY will charge CITY the cost of any Program operations that exceed the revenue generated by fees. Such charges shall be in addition to the Maximum Obligation of CITY set forth in Subsection G-2 of this Agreement. The amount of any revenue shortfall charged to CITY will be determined, at the time the revenue shortfall is experienced,
rendered. In the event of a reduction in level of Program service, termination of Program service or adjustment of costs, the parties shall execute an amendment to the Agreement so providing. Decisions about how to reduce the level of Program service provided to CITY shall be made by SHERIFF with the approval of CITY.
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N. MOBILE DATA COMPUTERS:

1. As part of the law enforcement services to be provided to CITY, COUNTY has provided, or will provide, mobile data computers (hereinafter called designated by COUNTY for use within CITY limits.

2. SHERIFF has the exclusive right to use said MDCs for law enforcement services related to this Agreement.

3. CITY shall pay COUNTY the full costs to COUNTY of a) the acquisition and installation of MDCs that are or will be mounted in patrol vehicles and motorcycles assigned to CITY, and b) recurring costs, as deemed necessary by COUNTY, including the costs of maintenance and contributions to a fund for replacement and upgrade of such MDCs when they become functionally or technologically obsolete.

The costs to be paid by CITY for recurring costs, including maintenance and replacement/upgrade of MDCs, are included in the costs set forth in Attachment C and the Maximum Obligation of CITY set forth in Subsection G-2 of this Agreement unless CITY has already paid such costs. CITY shall not be charged additional amounts for maintenance or
replacement/upgrade of said MDCs during the period July 1, 2023 through June 30, 2024.

4. If, following the initial acquisition of MDCs referenced above, CITY requires MDCs for additional patrol vehicles or motorcycles designated for use in the ns Center, COUNTY will purchase
said additional MDCs. Upon demand by COUNTY, CITY will pay to COUNTY a) the full costs of acquisition and installation of said additional MDCs, and b) the full recurring costs for said MDCs, as deemed necessary by COUNTY, including the costs of maintenance, and contributions to a fund for replacement and upgrade of such MDCs when they become

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N. MOBILE DATA COMPUTERS: (Continued)
functionally or technologically obsolete. Said costs related to additional MDCs are not included in, and are in addition to, the costs set forth in Attachment C and the Maximum Obligation of CITY set forth in Subsection G-2 of this Agreement.

5. COUNTY will replace and/or upgrade MDCs as needed. The costs of replacing/upgrading MDCs shall be paid by COUNTY from the replacement/ upgrade funds to be paid by CITY in accordance with the foregoing. CITY shall not be charged any additional charge to replace or upgrade MDCs.

O. OWNERSHIP OF FACILITY
CITY will retain title to the land and building at Arroyo Park to be used for the Yorba Linda Police Services Building.

P. OPERATIONS AGREEMENT:

1. The COUNTY and the CITY agree to the responsibilities assigned in the Operations Agreement in Attachment I.

2. Within the limitations set forth below, SHERIFF, on behalf of COUNTY, and CITY Manager, on behalf of CITY, are authorized to execute written amendments to the Operations Agreement. Amendments may be executed y if they pertain to the same
subject matter as the original Operations Agreement attached hereto and do not, in the aggregate, increase or decrease the total costs of CITY or the total expenses of COUNTY under this Agreement by more than one percent (1%).

Supervisors is necessary for any other amendment of the Operations Agreement. SHERIFF and CITY Manager shall file copies of any Board

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Q. E-CITATION UNITS:

1. As part of the law enforcement services to be provided to CITY, COUNTY has provided, or will provide, E-Citation units designated by COUNTY for use within CITY limits.

2. SHERIFF has the exclusive right to use said E-Citation units for law enforcement services related to this Agreement.

3. CITY shall pay COUNTY the full costs to COUNTY of a) the acquisition of E-Citation units that are assigned to CITY, and b) recurring costs, as deemed necessary by COUNTY, including the costs of maintenance and contributions to a fund for replacement and upgrade of such E-Citation units when they become functionally or technologically obsolete.

The costs to be paid by CITY for recurring costs, including maintenance and replacement/upgrade of E-Citation units, are included in the costs set forth in Attachment C and the Maximum Obligation of CITY set forth in Subsection G-2 of this Agreement unless CITY has already paid such costs. CITY shall not be charged additional amounts for maintenance or replacement/upgrade of said E-Citation units during the period July 1, 2023 through June 30, 2024.

4. If, following the initial acquisition of E-Citation units referenced above, CITY requires E-Citation units designated for use in CITY, COUNTY will purchase said additional E-Citation units. Upon demand by COUNTY, CITY will pay to COUNTY a) the full costs of acquisition of said additional E-Citation units, and b) the full recurring costs for said E-Citation units, as deemed necessary by COUNTY, including the costs of maintenance, and contributions to a fund for replacement and upgrade of such E-Citation units when they become functionally or technologically obsolete. Said costs related to additional E-Citation units are not included in, and are in addition to, the costs set forth in Attachment C and the Maximum

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Q. E-CITATION UNITS: (Continued)
Obligation of CITY set forth in Subsection G-2 of this Agreement.

5. COUNTY will replace and/or upgrade E-Citation units as needed. The costs of replacing/upgrading E-Citation units shall be paid by COUNTY from the replacement/upgrade funds to be paid by CITY in accordance with the foregoing. CITY shall not be charged any additional charge to replace or upgrade E-Citation units.
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IN WITNESS WHEREOF, the parties have executed the AGREEMENT in the County of Orange, State of California.

DATED:____________________________

CITY OF YORBA LINDA
ATTEST:______________________
City Clerk

BY:______________________________
Mayor
APPROVED AS TO FORM:

BY:______________________________
City Attorney ----------------------------------------------------------------------------------------------------------------- DATED:_______________________

COUNTY OF ORANGE
BY:_________________________________
Chairman of the Board of Supervisors
County of Orange, California
Signed and certified that a copy of this
Document has been delivered to the Chair
of the Board per G.C. Sec. 25103, Reso 79-1535
Attest: _________________________ Robin Stieler
Clerk of the Board of Supervisors
County of Orange, California
APPROVED AS TO FORM:

Office of the County Counsel
County of Orange, California
BY:__________________________
Deputy
DATED:_______________________________

ATTACHMENT A
LEVEL OF SERVICE PROVIDED BY SHERIFF:

Title Detail Quantity Frequency
MANAGEMENT:

Captain 1.00
SUPERVISION:

Sergeant Administrative 0.50 40 hrs./ per two wk. pay period Sergeant Patrol 4.00 each, 80 hrs./ per two wk. pay period INVESTIGATION SERVICES:

Sergeant Investigative 0.50 40 hrs./ per two wk. pay period Investigator 3.00 each, 80 hrs./ per two wk. pay period Investigative Assistant 1.00 80 hrs./ per two wk. pay period PATROL AND TRAFFIC SERVICES*:

Deputy Sheriff II -Patrol Patrol 23.00 each, 80 hrs./ per two wk. pay period Deputy Sheriff II -Motor Motorcycle 2.00 each, 80 hrs./ per two wk. pay period ADDITIONAL SERVICES*:

Crime Prevention Specialist Crime Prevention 1.00 80 hrs./ per two wk. pay period Community Services Officer Parking/Traffic Enf. 3.00 each, 80 hrs./ per two wk. pay period Deputy Sheriff II Community Support 2.00 each, 80 hrs./ per two wk. pay period Deputy Sheriff II School Resource Officer 1.00 80 hrs./ per two wk. pay period Office Specialist Office Support 1.00 80 hrs./ per two wk. pay period TOTAL 43.00
* Deployment to be determined by SHERIFF in cooperation with CITY Manager REGIONAL / SHARED STAFF:

Title Regional Team Quantity % Allocation
TRAFFIC:

Sergeant Traffic 0.60 7.48%
Deputy Sheriff II Traffic 4.00 7.48%
Investigative Assistant Traffic 2.00 7.48%
Office Specialist Traffic 1.00 7.48%
AUTO THEFT:

Sergeant Auto Theft 0.30 7.31%
Investigator Auto Theft 2.00 7.31%
Investigative Assistant Auto Theft 1.00 7.31%
Office Specialist Auto Theft 1.00 7.31%
MOTORCYCLE (shared Supervision):

Sergeant Motorcycle Supervision 1.00 7.55%
TOTAL 12.90
"REGULAR SERVICES BY COUNTY"
(Subsection C-4)

CITY OF YORBA LINDA

ORANGE COUNTY SHERIFF-CORONER
FY 2023-24 LAW ENFORCEMENT CONTRACT

ATTACHMENT B
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29 30
31 CITY OF YORBA LINDA

LICENSING
MUNICIPALCODE SECTION 5.02.030

COMMERCIAL SOLICITATIONPERMITS
MUNICIPALCODESECTION5.04.020

BUSINESS PERMITS
MUNICIPAL CODE CHAPTER5.20

MASSAGE ESTABLISHMENTS ANDTECHNICIANS
(Only to the extent police review required,if any.)
MUNICIPAL CODE SECTION 10.48.040

BICYCLE LICENSES

ATTACHMENT C
COST OF SERVICES PROVIDED BY SHERIFF (Subsection G-2):

Title Detail Quantity
Cost of Service
(each)
Cost of Service
Total
MANAGEMENT:

Captain 1.00 $ 418,010 $ 418,010
SUPERVISION:

Sergeant Administrative 0.50 $ 344,050 $ 172,025
Sergeant Patrol 4.00 $ 344,048 $ 1,376,192
INVESTIGATION SERVICES:

Sergeant Investigative 0.50 $ 333,494 $ 166,747
Investigator 3.00 $ 298,662 $ 895,986
Investigative Assistant 1.00 $ 144,958 $ 144,958
PATROL AND TRAFFIC SERVICES:

Deputy Sheriff II -Patrol Patrol 23.00 $ 283,874 $ 6,529,102 Deputy Sheriff II -Motor Motorcycle 2.00 $ 288,724 $ 577,448 ADDITIONAL SERVICES:

Crime Prevention Specialist Crime Prevention 1.00 $ 114,219 $ 114,219 Community Services Officer Parking/Traffic Enf. 3.00 $ 129,184 $ 387,552 Office Specialist Office Support 1.00 $ 107,108 $ 107,108 Deputy Sheriff II Community Support 2.00 $ 283,874 $ 567,748 Deputy Sheriff II School Resource Officer 1.00 $ 283,874 $ 283,874 TOTAL POSITIONS 43.00 $ 11,740,969
REGIONAL / SHARED STAFF:

Title Regional Team Quantity % Allocation Cost $
TRAFFIC:

Sergeant Traffic 0.60 7.48% $ 20,875
Deputy Sheriff II Traffic 4.00 7.48% $ 109,676
Investigative Assistant Traffic 2.00 7.48% $ 23,547
Office Specialist Traffic 1.00 7.48% $ 9,168
AUTO THEFT:

Sergeant Auto Theft 0.30 7.31% $ 10,171
Investigator Auto Theft 2.00 7.31% $ 50,136
Investigative Assistant Auto Theft 1.00 7.31% $ 11,579
Office Specialist Auto Theft 1.00 7.31% $ 8,723
MOTORCYCLE (shared Supervision):

Sergeant Motorcycle Supervision 1.00 7.55% $ 30,493
TOTAL REGIONAL/SHARED 12.90 $ 274,368
OTHER CHARGES AND CREDITS (Subsection G-2):

OTHER CHARGES:

CREDITS:

TOTAL OTHER CHARGES AND CREDITS $ 1,428,689
TOTAL COST OF SERVICES (Subsection G-2) $ 13,444,026

ORANGE COUNTY SHERIFF-CORONER
FY 2023-24 LAW ENFORCEMENT CONTRACT

CITY OF YORBA LINDA
"PAYMENT"
(Subsection G-2)
Credits include: AB (2011 Public Safety Realignment); estimated vacancy credits; deployment savings; false alarm fees; reimbursement for training and miscellaneous programs; and restitution payment credits.

Other Charges include: Annual leave paydowns and apportionment of cost of leave balances paid at end of employment; Body Worn Camera (BWC) and In Car Video (ICV); contract administration; data line charges; services and supplies; enhanced helicopter response services; ECitation recurring costs for two (2) units; holiday pay; Integrated Law & Justice of Orange County fees; Mobile Data Computer (MDC) recurring cost for seventeen (17) Mobile units and six (6) Laptop units; overtime; patrol training cost allocation; premium pay for bilingual staff, education incentive pay and on-call; and transportation charges.

ATTACHMENT D

COUNTY BILLING POLICY
APPROVED BY BOARD MINUTE ORDER DATED OCTOBER 27, 1992
I. POLICY
All County agencies/departments/districts (County) governed by the Board of Supervisors shall bill contracting entities for materials and/or services provided under contract in accordance with the following standardized billing and collection policy. Billing frequency is dependent on whether the contract is a fixed price or actual cost contract. Payment due date is designed to be both responsive to the County’s cash flow needs and reasonable enough as to not require special processing by the contracting entity. If payments are not received by the required due dates, a late payment fee shall be computed and billed to the contracting entity in accordance with the requirements of this procedure.

Nothing herein shall affect the liability, including pre-judgment interest, of the contracting party for services or materials in as much as this is a policy to enact standard billing practices.

II. DEFINITIONS
A. Contract for the purposes of this policy - A contract is a formal written agreement, a purchase order from the contracting entity, or any other acceptable mutual understanding between the contracting parties.

B. Received by the County - The phrase “received by the County”, as used in Section VI of this policy, refers to the date a payment is received by the County. It is defined as the date the payment is in the County’s possession. It is not the date the payment is posted or deposited by the County.

III. FIXED PRICE CONTRACTS
A. Fixed Price (One-Time/Non-Recurring Contracts) - Invoices that represent a billing for a one-time, non-recurring provision of materials and/or services shall be issued no later than five (5) working days after delivery by the County of the materials and/or services.

Examples of such one-time, non-recurring provision of materials and/or services might be a city contracting with the Sheriff for security service at a parade or sporting event; or, a city purchasing a computer listing containing certain city-requested data. Payment due date shall be invoice date plus 30 days.

B. Fixed Price (Ongoing/Recurring Contracts) - Invoices that represent a billing for an ongoing, recurring provision of materials and/or services shall be issued according to the following frequency:

1. Annual Billings that total $10,000 or less per 12-month period shall be billed via one (1) annual invoice. Annual invoices will be issued for each 12-month period of the contract, or portions thereof. Invoices shall be issued no later than five working days after the beginning of each 12-month period. Payment due date shall be invoice date plus 30 days.

2. Quarterly Billings that are greater than $10,000 but not more than $200,000 per 12- month period, shall be billed in quarterly installments. Quarterly invoices will be issued representing the contract amount for each 12-month period of the contract, or portions thereof, prorated into four (4) installments. Invoices shall be issued no later than 30 days after the beginning of each quarter. Payment due date shall be 60 days after the beginning of each calendar quarter.

3. Monthly Billings that are greater than $200,000 per 12-month period shall be billed in monthly installments. Monthly invoices will be issued representing the contract amount for each 12-month period of the contract, or portions thereof, prorated into 12 installments. Invoices shall be issued on or before the first day of each service month. Payment due date shall be 30 days after the beginning of each service month.

An example of a fixed price contract for ongoing, recurring provision of materials and/or services might be a city contracting with the Sheriff for law enforcement services.

IV. ACTUAL COST CONTRACTS
A. Actual Cost (One-Time/Non-Recurring Contracts) - Invoices that represent a billing for a one-time, non-recurring provision of materials and/or services shall be issued after delivery by the County of the materials and/or services and no later than 15 days after actual cost data is available. Payment due date shall be invoice date plus 30 days.

B. Actual Cost (Ongoing/Recurring Contracts) - Invoices that represent a billing for an ongoing, recurring provision of materials and/or services shall be issued on a monthly basis and shall represent the cost of materials and/or services provided to the contracting entity during the previous calendar month. Such invoices shall be issued no later than 15 days after the close of the monthly billing period. If the County agency/department/district does not utilize a monthly billing cycle, the invoice shall be issued no later than 15 days after actual cost data is available. Payment due date shall be invoice date plus 30 days.

Examples of actual cost contracts for the ongoing, recurring provision of materials and/or services might be a city contracting with the County for communications equipment repair or waste disposal at a County landfill.

V. PAYMENT DUE DATES
Notwithstanding the provisions of Sections II and III above, payment due date shall be at least invoice date plus 30 days. If the County is late in issuing an invoice, the contracting entity would always have at least invoice date plus 30 days to pay. If the County is early in issuing an invoice, the contracting entity would still have a payment due date of either 60 days after the beginning of the quarter (quarterly invoices) or 30 days after the beginning of the service month (monthly invoices).
(EXAMPLES: An invoice for October service, dated and issued October 8 (late) would have a payment due date of November 7. An invoice for August service, dated and issued July 20 (early) would have a payment due date of August 30.)

VI. LATE CHARGES
The late payment of any invoiced amount by a contracting entity will cause the County to incur costs not contemplated by the County/contracting entity agreement, the exact amount of such cost will be extremely difficult to ascertain. Such costs include, but are not limited to, costs such as administrative follow-up and processing of delinquent notices, increased accounting costs, etc.

Late charges will be assessed in the following situations:
 Over-the-counter payments will be assessed a late charge if any payment is not received by the County by the payment due date.
 Payments transmitted to the County via the U.S. Mail that have the payer’s postage meter mark will be assessed a late charge if any payment is not received by the County by the payment due date plus one day.
 Payments transmitted to the County via the U.S. Mail that have a U.S. Post Office postmark dated after the payment due date will be assessed a late charge.

The late charge assessed in each of these situations shall be three-quarters of one percent (0.75%) of the payment due and unpaid plus $100.00 for late payments made within 30 days of the payment due date. An additional charge of three-quarters of one percent (0.75%) of said payment shall be added for each additional 30-day period that the payment remains unpaid. Late charges shall be added to the payment and invoiced to the contracting entity in accordance with this policy.

VII. COLLECTIONS
Any invoice remaining unpaid 90 days after the invoice date shall be referred to the AuditorController for subsequent collection action, such as deduction from contracting entity moneys on deposit with the County Treasurer in accordance with Government Code Section 907 and any other applicable provision of law. Non-payment of invoices and applicable late charges will constitute a breach of contract for which the County retains all legal remedies including termination of the contract.

VIII. DISCOUNT FOR EARLY PAYMENT
Any payment received by the County from a contracting entity 20 days or more before the payment due date shall be entitled to a discount of one-quarter of one percent (0.25%). If the contracting entity takes a discount, and the payment is received by the County less than 20 days before the payment due date, County staff shall immediately notify the contracting entity by telephone that the discount should not have been taken and that the balance is due by the original payment due date.

If the balance is not received by the County in accordance with the dates as specified in Section VII, applicable late charges shall be calculated on the balance due.

IX. DEFERRED REVENUE
At fiscal year end, any portion of revenue invoiced (not necessarily received) during the fiscal year being closed out that represents charges or prepayment for materials and/or services for the upcoming fiscal year shall be reclassified from a revenue account to a deferred revenue account (liability). In the new fiscal year the deferred revenue shall be reclassified to a revenue account. (EXAMPLE: On June 1, 19X1, a city is invoiced $48,000 which represents charges for the 12-month period June 1, 19X1 to May 31, 19X2. The amount to be reclassified to deferred revenue would be $44,000, representing 11/12ths of the total amount. In July 19X1, the $44,000 would be reclassified to revenue.) Reclassification entries shall be made by Auditor-Controller Agency Accounting units, or for those agencies/departments/districts without such a unit, the agency/department/district shall notify the Auditor-Controller of the amounts to be reclassified.

X. COST RECOVERY
All County agencies/department/districts shall include all costs of providing contracted services in contract rates. Including all direct costs, allocated indirect costs such as departmental and County (CWCAP) overhead, and cost of capital financing.

XI. EXISTING CONTRACTS
Billing terms and provisions contained in existing contracting entity agreements (existing as of the date this policy is approved by the Board of Supervisors) shall remain in effect for the life of the contract. However, when these existing contracts are renegotiated, they shall contain the billing provisions as set forth in this policy.

XII. DEVIATIONS FROM POLICY
Deviations from this policy shall be approved by the Board of Supervisors. Proposed deviations by agencies/departments/districts shall be submitted to the CEO for concurrence in advance of filing an Agenda Item Transmittal (AIT) with the Clerk of the Board. The CEO, or his/her designee, shall advise the agency/department/district of approval or disapproval of the proposed deviations. If a County agency/department/district submits a contract to the Board of Supervisors for approval, and the billing provisions in the contract deviate from this policy, the agency/department/district shall specifically advise the Board of Supervisors in the AIT of the deviation, the reason for the deviation, and of the CEO’s recommendation relative thereto.

5/7/2020 Rev.

ATTACHMENT F

POLICY FOR DISTRIBUTION OF FORFEITED AND SEIZED ASSETS

BACKGROUND
The Orange County Sheriff’s Department provides contract law enforcement services to cities in Orange County. Because of the increased likelihood that contracted patrol or investigation personnel may become involved in significant narcotic seizures, which could affect law enforcement services provided by the Sheriff’s Department to contract cities, the following policy is in effect.

CONTRACTED PATROL AND INVESTIGATION OFFICERS
When assets (cash or property) are seized in CITY by contracted patrol or investigation personnel, and subsequently forfeited to COUNTY’s Sheriff Department, hereinafter referred to as “SHERIFF”, the forfeited assets shall be shared with CITY as set forth below, for the purpose of augmenting law enforcement services in CITY, subject to guidelines by the forfeiting agency of such sharing and use of forfeited assets. A portion of forfeited assets may be retained by SHERIFF, to pay for departmental expenses not recovered through law enforcement contracts.

In such cases, pursuant to the forfeiting agency’s guidelines, SHERIFF shall apply to the forfeiting agency for the return of a share of assets. In his application, SHERIFF shall specify the percentage of shared assets returned to SHERIFF that will be used to augment law enforcement services in CITY and the use of said assets by CITY.

In those cases in which assets are seized within CITY by personnel assigned to CITY pursuant to this Agreement, without the involvement of other law enforcement personnel, and in which the seizure is a result solely of activities self-initiated by SHERIFF personnel assigned to CITY or initiated by said personnel in response to calls for service within CITY, SHERIFF shall apply to have all of the assets used to augment CITY law enforcement services.

In those cases in which SHERIFF personnel assigned to CITY pursuant to this Agreement play an ancillary role in a seizure or in which other law enforcement personnel are involved in a seizure, SHERIFF shall determine the percentage of the total forfeited assets for which he will apply to augment CITY’s law enforcement services. This determination will be based on the circumstances of the seizure, including the pro-rata involvement of all personnel, including those assigned to CITY.

Each seizure will be evaluated on an individual and independent basis, and said evaluations will be available for review to CITY’s manager. Examples of those incidents which would be evaluated as set forth in this section include situations in which a contract patrol deputy provides uniformed backup at a SHERIFF’s Narcotic Bureau search warrant location or in which contract investigators participate in the service of a search warrant that was initiated by non-contract law enforcement personnel.

Assets (cash or property) that are returned to SHERIFF by the forfeiting agency with the understanding that they will be used to augment CITY law enforcement services shall be used by CITY and SHERIFF only for such purposes. If the forfeiting agency attaches additional or more specific conditions to the use of said assets, CITY and SHERIFF shall also abide by those conditions. SHERIFF and CITY’s manager shall determine the specific use of said assets within the conditions imposed by the forfeiting agency.

RESOLUTION NO. 2020- 5728

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF YORBA LINDA UPDATING THE FEES CHARGED

THROUGH THE ORANGE COUNTY SHERIFF' S

DEPARTMENT TRAFFIC VIOLATOR APPREHENSION
PROGRAM AND REPEALING RESOLUTION NO. 2012-
5148
WHEREAS, the City of Yorba Linda ( the " City") contracts with the Orange County Sheriffs Department (" Sheriffs Department") for law enforcement services; and WHEREAS} as a contract city, the City is eligible to participate in the Sheriffs Department's Traffic Violator Apprehension Program; and WHEREAS, the goals of the Traffic Violator Apprehension Program are to reduce the number of collisions involving suspended or unlicensed drivers, to reduce the number of hit and run and driving under the influence collisions, to establish a public education program to deter violators, and to establish a cost recovery system to pay for continued enforcement; and
WHEREAS, based on a cost study by the Sheriffs Department the current administrative fee of $ 50 for each vehicle towed/ stored/ impounded as a result of negligent operation of a vehicle has been increased from $ 50 to $ 144 and the $ 152 fee for each vehicle impounded for 30 days has been decreased to $ 144 by the Orange County Board of Supervisors through the adoption of a resolution on November 17, 2020; and
WHEREAS, the City desires to continue to participate in the Sheriffs Department' s Traffic Violator Apprehension Program as originally authorized in Resolution No. 2012- 5148; and
WHEREAS, the City desires to authorize the Sheriffs Department to collect the recently approved increased fees within the City; and
WHEREAS, all of the fees will be collected by the County and deposited into the Traffic Violator Apprehension Fund for the use by this program exclusively; and WHEREAS, a Notice of Public Hearing with respect to the proposed new fees was given according to law; and
WHEREAS, a Public Hearing with respect to the proposed new fees was held before the Orange County Board of Supervisors on November 17, 2020.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Yorba Linda that Resolution No. 2012- 5148 is hereby repealed and fees under the Sheriffs Department Traffic Violator Apprehension Program shall be assessed as follows:

1. The foregoing recitals are true and correct and are a substantive part of this

ATTACHMENT G

RESOLUTION NO. 2020- 5728
PAGE NO. 2
Resolution; and

2. An administrative fee of one hundred forty-four dollars ($ 144. 00) shall be charged and collected for each vehicle towed/ stored/ impounded as a result of the negligent operation of a vehicle, and a fee of one hundred forty-four dollars ($ 144. 00) shall be charged and collected for each vehicle impounded for thirty (30) days or more under Vehicle Code section 14602. 6( a); and

3. The Sheriffs Department is authorized to collect these fees on behalf of the City and will deposit them into the Traffic Violator Apprehension Fund for the use by this program exclusively; and

4. The City Council finds that this resolution does not violate article XIII C of the California Constitution, as amended by Proposition 26, because the fee charged is not a tax for purposes of article XIII C.

5. The City Council finds that in accordance with Section 21080( b)( 8) of the California Public Resources Code, the charge identified is only for the purpose of meeting operating expenses and is, therefore, exempt from compliance with the California Environmental Quality Act.

PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Yorba Linda on this 1st day of December, 2020.

IAAAAr
MAY QJ

CITY OF YORBA LINDA
ATTEST:

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA
APPROVED AS TO FORM:

RUTAN & TUCKER, LLP
lP• i I ' PI

CITY ATTORNEY

RESOLUTION NO. 2020- 5728
PAGE NO. 3

STATE OF CALIFORNIA )
ss.

COUNTY OF ORANGE )
I, MARCIA BROWN, City Clerk of the City of Yorba Linda, California, DO HEREBY CERTIFY that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Yorba Linda held on the 1st day of December, 2020, and was carried by the following roll call vote:

AYES: COUNCILMEMBERS: Campbell, Haney, Hernandez, Huang, Rodriguez NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

OCSD
BUDGET

USE ONLYREQUEST CERTIFICATION APPROVALS

ORANGE COUNTY SHERIFF-CORONER

TRAFFIC VIOLATOR APPREHENSION PROGRAM

CONTRACT CITY
Participating City Request to Purchase From the TVA in FY Date

APPLICABILTY

QUANTITY ITEM DESCRIPTION TO TVA PROGRAM ESTIMATED COST

THE CITY CERTIFIES THAT THE EQUIPMENT PURCHASED BY CITY AND TO BE REIMBURSED BY PROGRAM FUNDS

WILL BE USED FOR ITS ENTIRE USEFUL LIFE EXCLUSIVELY FOR THE PURPOSES OF THE TRAFFIC VIOLATOR

APPREHENSION PROGRAM
CITY MANAGER REQUEST:

Printed Name
Signature: DATE
Recommended For Approval
CITY POLICE SERVICES CHIEF MANAGER – TVA PROGRAM

ORANGE COUNTY SHERIFF-CORONER DEPARTMENT

ATTACHMENT H

ATTACHMENT I

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31 OPERATIONS AGREEMENT

BETWEEN THE

SHERIFF-CORONER

AND THE

CITY OF YORBA LINDA
Effective July 1, 2023
The purpose of this OPERATIONS AGREEMENT is to define, in greater detail, the areas of responsibility set forth in the Agreement to which this Operations Agreement is attached, between the CITY OF YORBA LINDA, hereinafter referred to as “CITY” and COUNTY OF ORANGE, SHERIFF-CORONER, hereinafter referred to as “SHERIFF”.

1. EQUAL EMPLOYMENT OPPORTUNITY:

It is the COUNTY’S policy to employ, retain, promote, terminate, and otherwise treat any and all employees and job applicants on the basis of merit, qualifications, and competence. This policy shall be applied without regard to any individual’s sex, race, color, religion, national origin, ancestry, pregnancy, age, marital status, medical condition, or physical handicap.

2. CONTRACT SERVICE IN YORBA LINDA:

SHERIFF will provide an annual report of hours worked in support of contract services including supplemental services. A monthly report of overtime hours worked will be provided to the CITY Manager. The overtime hours worked report will be in the same format as the overtime report currently provided on a monthly basis to existing contract cities. CITY and SHERIFF will develop the format of an end-of-year report listing actual hours worked by job classification.

3. DEPLOYMENT SCHEDULE:

SHERIFF will file a deployment schedule, including Traffic Services and Parking Enforcement, with the CITY Manager and will confer with the CITY

ATTACHMENT I

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31 3. DEPLOYMENT SCHEDULE: (Continued)
Manager on changes in the deployment of personnel. SHERIFF retains final decision making authority regarding the deployment of personnel.

SHERIFF will annually file a copy of the YORBA LINDA Police Services deployment schedule with the CITY Manager and confer with the CITY Manager regarding deployment issues.

4. CAPTAIN – POLICE SERVICES CHIEF:

Police Services Chief (Captain), selected by the CITY Manager from a slate of candidates provided by the SHERIFF, will be an on-site department head for CITY. The Police Services Chief, at the direction of the CITY Manager, will attend CITY Council, staff and community meetings.

5. PATROL PERFORMANCE GOALS:

Patrol Performance Goals:
 Response to Priority One Calls: 5 minutes
 Response to Priority Two Calls: 12 minutes
 Response to Priority Three Calls: 20 minutes
Patrol Time Allocation Goal:

The Police Services Chief will report to the CITY Manager regarding CITY Police Services personnel’s performance in meeting these goals.

In the event of a major incident outside the boundaries of CITY, adequate law enforcement personnel will remain in CITY to respond to Priority One and Priority Two calls for service.

6. OWNERSHIP & MAINTENANCE OF FACILITY AND PROPERTY:

Deployment of law enforcement services shall occur from the Arroyo Park Building currently referred to as the Yorba Linda Police Services Building. a. Ownership
CITY shall maintain ownership of the existing facility, CITY purchased office furniture and equipment in the Yorba Linda Police Services

ATTACHMENT I

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31 Building. CITY computers and related hardware are to be serviced and maintained by CITY.
b. Utility and Facility Maintenance
CITY shall pay all utilities, provide facility maintenance, janitorial services and replacement of CITY purchased office furniture and equipment. c. Hours of Service
CITY and SHERIFF agree to staff the Yorba Linda Police Services Building and remain accessible to the public during normal business hours.

CITY agrees to provide sufficient office space for the delivery of law enforcement services by SHERIFF. Design and construction necessary to provide sufficient space will be provided at CITY’s expense. CITY shall follow any required process and provide adequate space for delivery of law enforcement services described in the Agreement dated July 1, 2023.

7. OWNERSHIP AND MAINTENANCE OF MOTORCYCLES:

CITY shall retain ownership of all motorcycles used for traffic enforcement.

CITY shall provide maintenance and repair for all motorcycles. CITY may elect to discontinue motorcycle patrols and instead use patrol vehicles, which will result in additional cost to CITY.

8. RADIO EQUIPMENT:

CITY shall retain ownership of seventeen (17) 800 MHZ in-car radios (Hot Red), two (2) 800 MHZ in-car radios (Non Hot Red), three (3) motorcycle radios (Hot Red), and thirty-four (34) 800 MHZ Pac Set (hand held) radios for YORBA LINDA Police Services Building. SHERIFF will provide specifications for radios, or other equipment necessary for the effective operation of police and emergency communications in support of delivery of services in CITY. //
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ATTACHMENT I

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31 9. FUEL DELIVERY:

CITY will furnish fuel for law enforcement services. If COUNTY, through the contract, provides fuel during an emergency, COUNTY will charge the CITY the actual cost for this service. Vehicular and motorcycle access to fueling location(s) will be provided by CITY along with any necessary fuel pump use requirements (i.e. access cards, cardlocks, etc.)

10. PARKING CITATION ADMINISTRATION:

CITY will be responsible for the parking administration program. For parking enforcement, CITY will adopt the COUNTY’s current bail schedule and ensure that it filed with COUNTY.

11. IN-CUSTODY ARRESTS:

Booking Arrestees
Arrests made in CITY will be booked, as appropriate, into the COUNTY Intake-Release Center, COUNTY Juvenile Hall, or facilities designated by state or federal officials.

Arrestees will not be booked or housed at the Yorba Linda Police Services Building. There will be no holding cells at the Yorba Linda Police Services Building.

12. UNIFORMS AND EQUIPMENT:

CITY will be responsible for providing Uniforms and equipment for CITY staff and/or volunteers assigned to support police services activities.

13. VEHICLE IDENTIFICATION:

Patrol vehicles in CITY will have YORBA LINDA in gold lettering on the driver’s side and front passenger door with the CITY’s seal centered directly above the lettering.
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FINANCE DEPARTMENT
DATE: MAY 16, 2023
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: DIANNA HONEYWELL, FINANCE DIRECTOR / CITY TREASURER SUBJECT: PRELIMINARY REVIEW OF FISCAL YEAR 2023/24 & FISCAL YEAR 2024/25 TWO-YEAR OPERATING BUDGET

RECOMMENDATION
It is recommended that the City Council:

1. Receive and file staff’s presentation regarding the proposed Fiscal Year 2023/24 and 2024/25 Two-Year Operating Budget; and

2. Provide feedback to staff regarding any changes to the proposed Two-Year Operating Budget that the City Council would like to see incorporated into the final version of the budget.

BACKGROUND
On April 4, 2023, staff presented a report to reaffirm the City’s Strategic Plan Core Strategies and sought direction from the City Council regarding any specific programs, services, staffing or capital spending that should be prioritized as staff set out to prepare the draft twoyear budget for fiscal years 2023/24 and 2024/25. The City Council reiterated its commitment to public safety being a top priority for the City of Yorba Linda. This preliminary operating budget was prepared in line with the six core strategies, thirty separate goals and ninety-seven specific actions outlined in the City’s Strategic Plan.

DISCUSSION
The City’s operating budget includes the City’s General Fund, which is the primary operating fund of the City, as well as all other City funds. The primary funds in addition to the General Fund are the Library Fund, the LMAD fund and the Black Gold Golf Course Fund. Other funds include the Capital Improvement Fund, various funds that are primarily utilized to hold restricted revenues, and the funds for Successor Agency and Affordable Housing expenditures.

The Council’s approval of the operating budget provides staff with authorization for all expenditures during the fiscal period that it covers. Pursuant to City Council Policy A-3, the

PRELIMINARY REVIEW OF FISCAL YEAR 2023/24 & FISCAL YEAR 2024/25 TWOYEAR OPERATING BUDGET P a g e | 2
City adopts a Two-Year Budget, and staff prepares the budget as balanced, with revenues equaling or exceeding expenditures and no required usage of General Fund Operating Reserves. Accordingly, the budget presented in this report reflects an operating surplus in each of its two years.

Proposed General Fund Revenue Budget
The City has for several years utilized HdL Companies as its property tax and sales tax consultant. HdL provides the City with a multi-year forecast for both revenue sources, which considers trends in the broader economy as well as unique factors impacting these revenue sources in Yorba Linda. Utilization of this consultant improves the accuracy of the City’s revenue forecast on the City’s two largest revenue sources. Staff maintains a conservative, yet realistic view on revenues, and in some cases has chosen to reflect a lower number in the proposed revenue budget for certain, more volatile revenue sources such as property transfer tax and building, planning, and engineering permits and fee revenues.

Property tax revenue is the General Fund’s largest revenue source, making up 52.7% (in FY 2023/24) and 53.3% (in FY 2024/25) of total General Fund operating revenue. For fiscal year 2023/24, growth is projected at 3.7% and growth of 3.2% is projected for fiscal year 2024/25. It is anticipated that the slowdown in the real estate market that the region has experienced over the last several months will impact the second year of this two-year budget.

HdL is projecting a bit of a slowdown in the economy during the latter half of fiscal year 2023/24 which will impact sales tax revenue. Sales tax revenue is projected to remain flat in fiscal year 2023/24 and increase by 2.3% in fiscal year 2024/25.

Franchise taxes are projected to grow 2.2% for fiscal year 2023/24 and 1.4% for fiscal year 2024/25. Franchise taxes include utility franchise revenues from gas, water, and electric utilities, as well as revenues from the City’s cable, trash disposal and pipeline franchises.

Other taxes, which include TOT revenue, property transfer taxes and business licenses are expected to remain flat when compared to the current year’s revenue.

Building permit revenue is projected to decline in fiscal year 2023/24 and increase slightly in fiscal year 2024/25. The Building Department has seen a slowdown in permit activity during the current fiscal year and anticipates that it will continue into the next fiscal year.

Parks & Recreation revenue is seeing a slight increase in both years. Administrative charges are increasing due to a comprehensive examination of the cost of services provided by General Fund departments to other funds of the City. Other revenue is going up in FY 2023/24 primarily due to one-time money related to a grant for housing element related services and the sale of a property in Town Center. Also included in other revenue is the grant for public safety costs.

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Interfund transfers into the General Fund include routine transfers from the Gas Tax, Traffic Safety and COPS funds that occur each year. There is also a transfer from the Special Reserve Fund for anticipated payments to Brea for ongoing workers’ compensation costs associated with the City’s prior Police Services contract, as well as anticipated payouts for accrued leave liabilities.

Proposed General Fund Expenditure Budget
When embarking on the budget preparation process, a thorough review was performed by all departments to determine a realistic work plan over the next two years that supports the City of Yorba Linda Strategic Plan. Although the overall budget is fairly flat, there is no reduction in service in the proposed budget. The following are notable changes to the General Fund expenditures:

1. Administration – The projected increase in FY 2024/25 is due primarily to the General Election and Measure B Election which will occur in November 2024.

2. Parks & Recreation – The projected increase is due to the opening of Adventure Playground. Part-time staffing has been increased by 9,300 hours and costs related to the operation of the park are higher due to year-round operations.

3. Police Services – The projected increase to the existing Sheriff’s contract is approximately $1,396,800 over the two fiscal years this budget covers. Also added to each fiscal year is the inclusion of an additional Community Resource Officer. This adds approximately $129,500 in FY 2023/24 and $135,975 in FY 2024/25, which is included in the numbers above. It should be noted that the Orange County Sheriff’s Department is currently in negotiations with the various bargaining units and these figures account for potential cost increases due to labor negotiations. Actual costs could change once they are completed. If the change is material, staff will come back to Council with that information. Additionally, the City has learned that the North Orange County Public Safety Collaboration grant has been renewed and is included in this budget for a total of $325,000 across both years. This grant is used to fund a Deputy Sheriff position targeting youth violence prevention in our local schools that has been included in this budget.

Anticipated General Fund Reserve Balance
Based on the proposed revenue and expenditure budgets, staff are forecasting a surplus of $796,364 in fiscal year 2023/24 and $558,377 in fiscal year 2024/25 as outlined in the table below. Operating reserves as shown would be 53.3% in both years. Final uses of General Fund funds for CIP projects are currently being calculated and will be added to the final report presented to Council in June 2023.

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FY 22/23 FY 23/24 FY 24/25

ADJUSTED PROPOSED PROPOSED

RESOURCES
Property Taxes $ 23,784,064 $ 24,672,395 $ 25,449,940
Sales & Use Tax 9,000,000 9,030,000 9,236,000
Franchise Tax 2,270,611 2,320,680 2,352,275
Other Taxes 1,612,100 1,613,000 1,614,650
Fees, Charges & Permits 2,451,618 1,982,350 2,159,350
Parks & Recreation Revenue 2,542,074 2,637,202 2,674,451 Administrative Charges 1,795,484 2,810,764 2,865,569
Other Revenue 1,493,951 1,780,882 1,354,571
Total Operating Revenue 44,949,902 46,847,273 47,706,806 Interfund transfers 1,062,964 539,000 539,000
Fd Balance Reserves 9,019,952 - -
Total Resources 55,032,818 47,386,273 48,245,806

APPROPRIATIONS
Administration $9,250,940 $9,164,079 $9,483,106
City Attorney 650,000 650,000 650,000
Community Development 4,003,868 3,769,294 3,721,654
Finance 1,322,961 1,339,221 1,373,221
Non-Departmental 34,800 35,000 35,000
Parks & Recreation 9,213,830 9,771,151 9,993,004
Police Services 14,230,522 14,638,543 15,299,177
Public Works 6,808,324 6,429,059 6,313,366
Vacancy Factor (241,358) (354,075) (363,165)
Total Operating Expenditures 45,273,887 45,442,272 46,505,363 Transfer to Special Reserves 5,000,000
Transfer to LMAD 943,735 1,147,637 1,182,066
Transfer to Capital Projects Fund 2,999,506
Total Appropriations 54,217,128 46,589,909 47,687,429
Excess Resources over Appropriations $815,690 $796,364 $558,377 Est. Beginning Fund Balance Reserves 31,633,612 23,429,350 24,225,714 Less Uses of Fd Bal Reserves (9,019,952) - -
Est. Ending Fund Balance Reserves 23,429,350 24,225,714 24,784,091 Uses of Fund Balance Reserves:

Transfer out - CIP $ 2,940,487
Zelman Subdivision Impr Agreement 68,268
Add'l CalPERS payment 305,679
Add'l OPEB Payment 426,200
Transfer to Special Reserves 5,000,000
GF Carryovers from FY 21/22 279,318 - -
9,019,952 - -

CITY OF YORBA LINDA

GENERAL FUND BUDGET
FY 2023/24 & FY 2024/25 - PROPOSED BUDGET

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Proposed Staffing Changes
Attachment 1 to this report lists all the currently authorized City staff positions and the changes proposed by staff to the City’s staffing during the two fiscal years covered by the proposed two-year budget. The proposed changes are summarized in the table below, which reflects the change in total FTEs for each fiscal year.

Department Proposed Change FY 2023/24
FTE Change
FY 2024/25
FTE Change
Administration (IT) IT Technician (Full-Time) + 1.00 --- Administration (IT) IT Technician (Part-Time – 2 positions) - 0.96 --- Community Development Senior Building Permit Technician + 1.00 --- Community Development Building Permit Technician - 1.00 --- Community Development Building Inspector - 1.00 ---
Parks & Recreation Office Assistant I (Temp. Part-Time) + 0.48 --- Parks & Recreation Maintenance Worker Trainee (Temp. PartTime)- 0.87 --- Parks & Recreation Senior Recreation Leader (Temp. Part-Time) + 0.72 --- Parks & Recreation Recreation Leader (Temp. Part-Time) + 3.26 --- Library Senior Library Assistant (Full-Time) + 1.00 --- Library Senior Library Assistant (Perm. Part-Time) - 0.75 --- Library Library Assistant (Temp. Part-Time) + 0.25 ---
Total +3.13 __--
The reasons for the proposed position changes are as follows:

1. IT Technician (full time) – Two existing part time IT Technician positions will be eliminated to create a single, full time IT Technician position. A single full-time position will allow for more integrated service provision overall operating hours and will aid in the attraction and retention of candidates.

2. Senior Building Permit Technician (full time) – The reclassification of one existing Building Permit Technician to a Senior Building Permit Technician will allow direct oversight and supervision of the building permit counter staff and allow the Building Official to focus more time on higher level duties. This classification also creates career advancement opportunities for long-term existing staff to aide in retention.

3. Office Assistant I (part time) – The addition of a part time Office Assistant I position to the Parks & Recreation Department will provide public counter coverage at City Hall for a full-time position that will be moved to Recreation operations to provide full time support to new and enhanced programs. There is a reduction in the number of Senior Recreation Leader (part time) hours to offset the cost of adding the Office Assistant I position.

4. Senior Recreation Leader (part time) – Additional hours for Adventure Playground.

5. Recreation Leader (part time) - Additional hours for Adventure Playground.

6. Senior Librarian Assistant (full time) – The reclassification of a Permanent Part Time (30-hour) position to a full-time position is intended to meet the additional programming requirements of the Library due to continuing high demand.

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7. Library Assistant (part time) – There is an additional 520 hours being added to this existing classification.

8. The following positions are being eliminated as part of a clean-up of the authorized position list because the positions are unfunded and unfilled:
a. Building Inspector <1.00>
b. Maintenance Worker Trainee <0.87>
Proposed Budget for Other Primary Funds
Since the General Fund is the main operating fund of the City, it has been the primary focus of this report. However, in addition to the General Fund, the Library, LMAD and Black Gold Golf Club Funds merit additional comment. As the CIP budget has not yet been reviewed by the City Council, these attachments do not yet reflect any expenditures or transfers associated with CIP projects. A revised version of these attachments will be provided to the City Council with the final proposed budget at the second Council meeting in June.

Library
Almost the entire Library budget is funded from property tax, with minor additional revenue coming from interest earnings, grant funds, fines and other fees charged to Library customers. Revenue for FY 2023/24 totals $8,236,223 and $8,498,577 for FY 2024/25.

Expenses for the Library include the annual debt service payments on the Lease Revenue Bonds issued in 2018, which total approximately $1.1 million per year. Also included in the proposed budget is a transfer of $250,000 in FY 2023/24 and $300,000 in FY 2024/25 to the Library Capital Reserve Fund in order to fund future repairs and/or capital improvements on the Library building. Expenditures and transfers total $8,184,199 in FY 2023/24 and $8,418,740 in FY 2024/25. After accounting for higher operating expenditures, debt service payments and the transfer to reserves, the Library Fund projects a surplus of $52,024 in FY 2023/24 and $79,837 in FY 2024/25.

LMAD
The budget for the LMAD Fund is based on the Engineer’s Report that is on the Council agenda this evening. If there are any changes to that report, there will be updates to the budget. Any required changes will be reflected in the final proposed budget presented to Council at the second Council meeting in June. Revenue for FY 2023/24 totals $10,966,965 and $11,340,752 in FY 2024/25. Operating expenditures for FY 2023/24 total $10,677,966 and $11,212,500 in FY 2024/25. Currently, the LMAD Fund is showing an operating surplus of $289,000 in FY 2023/24 and $128,250 in FY 2024/25. Additionally, reserves are being used in the amount of $1,194,550 in FY 2023/24 and $1,000,000 in FY 2024/25 for capital improvement projects. These projects include irrigation/smart controllers, fence rehabilitation, trail surface improvements, landscape renovation/drought tolerant upgrades, drains/drainage, median renovation, and electrical upgrades.

Golf Course
The Black Gold Golf Club Fund is an enterprise fund, which means the financial statements for the golf course are prepared in a similar fashion to a private business with depreciation

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and other non-cash expenses reflected in the financial statements. The budget for the golf course, however, is prepared on a cash basis and the bottom line generally reflects the anticipated increase or decrease in cash resulting from the golf course’s annual operations.

Revenue for FY 2023/24 totals $9,590,977 with operating expenditures totaling $8,679,032 for a gross profit of $911,945. Other expenditures including capital improvements and debt service total $850,000 for a positive cash flow of $61,945 in fiscal year 2023/24. Revenue for FY 2024/25 totals $9,883,278 with operating expenditures totaling $8,939,403 for a gross profit of $943,875. Other expenditures including capital improvements and debt service total $868,300 for a positive cash flow of $75,575 in fiscal year 2024/25. These numbers take into account the golf course operations managed by Kemper, as well as expenses recorded by the City, and are inclusive of any proposed capital improvement projects.

Review of Capital Improvement Program and Next Steps
Staff are currently finalizing the Capital Improvement Program (CIP) for the City Council’s preliminary consideration on June 6, 2023. At this time, staff do not anticipate that any additional material impacts on the General Fund will result from approval of the CIP, based on the City’s practice of using special revenue funds for capital projects. Approved CIP projects will be incorporated into the budget and staff will return with the final budget for the Council’s consideration on June 20, 2023.

Components of the CIP have also been presented to the Parks & Recreation Commission and the Traffic Commission. Additionally, it will be presented to the Planning Commission later this month to determine that the CIP is consistent with the General Plan per the requirements of Government Code Section 65402.

FISCAL IMPACT
As currently presented, the proposed General Fund budget reflects an operating surplus in both fiscal years as do the budgets for the Library, LMAD and Black Gold Golf Club Funds.

ALTERNATIVES
The City Council could choose to modify the budget and/or request additional funding for programs or services of interest to the Council. Staff will return to the Council on June 20, 2023, with any requested changes incorporated into the final proposed budget.

ATTACHMENTS

1. Authorized Positions List

ATTACHMENT 6
Bargaining Unit Status 2022/23
Approved
2023/24
Proposed Change
Accountant Miscellaneous Full-Time 1.00 1.00 -
Accounting Technician* Miscellaneous Full-Time 2.00 2.00 - Administrative Secretary Miscellaneous Full-Time 4.00 4.00 - Administrative Services Director Management Full-Time 1.00 1.00 - Assessment District Manager Mid-Management Full-Time 1.00 1.00 - Assistant City Manager Management Full-Time 1.00 1.00 - Assistant Engineer Miscellaneous Full-Time 3.00 3.00 -
Assistant Library Director Mid-Management Full-Time 1.00 1.00 - Assistant to the City Manager Mid-Management Full-Time 2.00 2.00 - Associate Planner Miscellaneous Full-Time 2.00 2.00 -
Borrower Services Manager Mid-Management Full-Time 1.00 1.00 - Building Inspector Miscellaneous Full-Time 4.00 3.00 (1.00) Building Official Mid-Management Full-Time 1.00 1.00 -
Building Permit Technician Miscellaneous Full-Time 3.00 2.00 (1.00) Children Services Manager Mid-Management Full-Time 1.00 1.00 - City Clerk Mid-Management Full-Time 1.00 1.00 -
City Clerk Specialist Miscellaneous Full-Time 1.00 1.00 - City Manager Management Full-Time 1.00 1.00 -
Communications Specialist* Miscellaneous Full-Time 1.00 1.00 - Community Development Director Management Full-Time 1.00 1.00 - Community Preservation Officer Miscellaneous Full-Time 1.00 1.00 - Community Pres. Officer / CDBG Coord. Miscellaneous Full-Time 1.00 1.00 - Custodian Miscellaneous Full-Time 1.00 1.00 -
Deputy City Clerk Miscellaneous Full-Time 1.00 1.00 -
Deputy Public Works Director/Assistant City Engineer Mid-Management Full-Time 1.00 1.00 - Economic Development Manager Mid-Management Full-Time 1.00 1.00 - Executive Assistant Mid-Management Full-Time 1.00 1.00 - Facilities Maintenance Custodian Miscellaneous Full-Time 1.00 1.00 - Facilities Maintenance Technician Miscellaneous Full-Time 2.00 2.00 - Finance Director Management Full-Time 1.00 1.00 -
Financial Services Manager Mid-Management Full-Time 1.00 1.00 - GIS Analyst Miscellaneous Full-Time 1.00 1.00 -
Graphics Specialist* Miscellaneous Full-Time - - -
Information Services & Technology Manager Mid-Management Full-Time 1.00 1.00 - IT Analyst Miscellaneous Full-Time 2.00 2.00 -
IT Technician Miscellaneous Full-Time - 1.00 1.00
Landscape Inspector Miscellaneous Full-Time 1.00 1.00 - Leadworker Miscellaneous Full-Time 2.00 2.00 -
Librarian Miscellaneous Full-Time 4.00 4.00 -
Library Clerk Miscellaneous Full-Time 2.00 2.00 -
Library Director Management Full-Time 1.00 1.00 -
Library Technician Miscellaneous Full-Time 1.00 1.00 -
Maintenance Contract Administrator Miscellaneous Full-Time 2.00 2.00 - Maintenance Worker II Miscellaneous Full-Time 14.00 14.00 - Management Analyst Mid-Management Full-Time 2.00 2.00 - Office Assistant II Miscellaneous Full-Time 1.00 1.00 - Park Maintenance Supervisor Miscellaneous Full-Time 1.00 1.00 - Parks & Facilities Maintenance Superintendent Mid-Management Full-Time 1.00 1.00 - Parks & Recreation Superintendent Mid-Management Full-Time 1.00 1.00 - Parks and Recreation Director Management Full-Time 1.00 1.00 - Payroll Technician* Miscellaneous Full-Time 1.00 1.00 - Plan Check Engineer Miscellaneous Full-Time 1.00 1.00 - Planning Manager Mid-Management Full-Time 1.00 1.00 -
Principal Civil Engineer Mid-Management Full-Time 1.00 1.00 - Principal Management Analyst Mid-Management Full-Time 1.00 1.00 - Public Works Director/City Engineer Management Full-Time 1.00 1.00 - Public Works Superintendent Mid-Management Full-Time 1.00 1.00 - Recreation Coordinator Miscellaneous Full-Time 5.00 5.00 - Full-Time Positions
City of Yorba Linda
Authorized Positions Listing
As of July 1, 2023

ATTACHMENT 6
Bargaining Unit Status 2022/23
Approved
2023/24
Proposed Change
City of Yorba Linda
Authorized Positions Listing
As of July 1, 2023
Recreation Supervisor Miscellaneous Full-Time 4.00 4.00 - Senior Building Inspector Miscellaneous Full-Time 1.00 1.00 - Senior Building Permit Technician Miscellaneous Full-Time - 1.00 1.00 Dia Mid-Management Full-Time 1.00 1.00 -
Senior Landscape Inspector Miscellaneous Full-Time 2.00 2.00 - Senior Librarian Miscellaneous Full-Time 2.00 2.00 -
Senior Librarian Assistant Miscellaneous Full-Time - 1.00 1.00 Senior Library Clerk Miscellaneous Full-Time 1.00 1.00 - Senior Library Technician Miscellaneous Full-Time 2.00 2.00 - Senior Management Analyst Mid-Management Full-Time 1.00 1.00 - Senior Office Assistant Miscellaneous Full-Time 3.00 3.00 - Senior Planner Mid-Management Full-Time 1.00 1.00 -
Senior Public Works Inspector Miscellaneous Full-Time 1.00 1.00 - Traffic Engineering Manager Mid-Management Full-Time 1.00 1.00 - Total Full-Time Positions 115.00 116.00 1.00
Accounting Technician Miscellaneous Perm. Part-Time 0.75 0.75 - Librarian Miscellaneous Perm. Part-Time 0.75 0.75 -
Librarian Assistant Miscellaneous Perm. Part-Time 0.75 0.75 - Library Clerk Miscellaneous Perm. Part-Time 1.50 1.50 - Recreation Specialist Miscellaneous Perm. Part-Time 5.25 5.25 - Senior Librarian Assistant Miscellaneous Perm. Part-Time 0.75 - (0.75) Senior Library Page* Miscellaneous Perm. Part-Time 0.75 0.75 - Total Permanent Part-Time Positions 10.50 9.75 (0.75)
Building Inspector (RA) Temp. Part-Time 0.48 0.48 -
Emergency Management Coordinator (RA) Temp. Part-Time 0.48 0.48 - Intern Temp. Part-Time 4.32 4.32 -
IT Technician Temp. Part-Time 0.96 - (0.96)
Landscape Inspector Temp. Part-Time 0.48 0.48 -
Library Assistant Temp. Part-Time 4.25 4.50 0.25
Library Clerk Temp. Part-Time 1.97 1.97 -
Library Page Temp. Part-Time 4.57 4.57 -
Library Technician Temp. Part-Time 0.48 0.48 -
Maintenance Worker Trainee Temp. Part-Time 1.35 0.48 (0.87) Office Assistant I Temp. Part-Time - 0.48 0.48
Office Assistant II Temp. Part-Time 0.48 0.48 -
Recreation Leader Temp. Part-Time 11.45 14.71 3.26
Senior Library Page* Temp. Part-Time 1.63 1.63
Senior Office Assistant Temp. Part-Time 0.48 0.48 -
Senior Recreation Leader Temp. Part-Time 9.31 10.03 0.72 Total Temporary Part-Time Positions 42.22 45.09 2.88
Total Authorized Positions 167.72 170.84 3.13
* Authorized March 2023
Temporary Part-Time Positions
Permanent Part-Time Positions

PUBLIC WORKS DEPARTMENT
DATE: MAY 16, 2023
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: JAMIE LAI, P.E., DIRECTOR OF PUBLIC WORKS/CITY ENGINEER PREPARED BY: AUSTIN POSTOVOIT, SENIOR MANAGEMENT ANALYST SUBJECT: APPROVAL OF ENGINEER’S REPORT AND DECLARATION OF INTENT

TO LEVY AND COLLECT ASSESSMENTS WITHIN THE CITYWIDE YORBA

LINDA LIGHTING AND LANDSCAPING MAINTENANCE ASSESSMENT
DISTRICT FOR FISCAL YEAR 2023/2024, RESOLUTION NOS. 2023-5845 AND 2023-5846 AND SETTING A PUBLIC HEARING DATE CONCERNING

THE LEVY OF ASSESSMENTS

RECOMMENDATION
It is recommended that the City Council: 1.) Adopt proposed Resolution No. 2023-5845, approving the Engineer’s Report regarding the levy of an annual assessment within the City of Yorba Linda Street Lighting and Landscaping Maintenance Assessment District (LMAD) for Fiscal Year 2023/2024; and 2.) Adopt proposed Resolution No. 2023-5846, declaring its intention to levy and collect assessments within the City of Yorba Linda Street Lighting and Landscaping Maintenance Assessment District (LMAD) for Fiscal Year 2023/2024, and setting a time and place for a public hearing concerning the levy of annual assessments.

BACKGROUND
The City’s Street Lighting and Landscaping Maintenance Assessment District (LMAD) was formed pursuant to the Landscaping and Lighting Act of 1972 (“1972 Act”), which is included in the State of California Streets and Highways Code Division 15, Part 2, and is annually levied in compliance with the provisions of the California Constitution, Article XIII D (commonly referred to as Proposition 218).

Although consolidated into a single assessment district, the LMAD is comprised of various traffic signal, lighting, and landscaping benefit zones, which address the variations in the nature, location, and the extent of the improvements that provide special benefits to parcels in the LMAD. Within the boundaries of the LMAD, parcels are assigned to various Zones each of which is associated with a set of improvements and/or type of improvements that provide special benefit to properties within that zone.

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DISCUSSION
The annual Engineer's Report (the "Report") has been prepared pursuant to Chapter 1, Article 4 and Chapter 3 of the 1972 Act, and presented to the City Council for their consideration and approval of the proposed improvements and services to be provided within the District and the levy and collection of annual assessments related thereto for Fiscal Year 2023/2024. The Report outlines the District Zone structure, the improvements, and the proposed assessments to be levied in connection with the benefits the properties will receive from the maintenance and servicing of the District improvements for Fiscal Year 2023/2024. The annual assessments to be levied on properties within the District provide a funding source for the continued operation and maintenance of landscaping and lighting improvements within various zones of benefit that provide special benefits to the properties within the District and each respective Zone. Each fiscal year, the City establishes the District's assessments based on an estimate of the costs to maintain, operate and service the improvements and based upon available revenues including fund balances, general benefit contributions and additional City contributions and assessment limits. The costs of the improvements and the proposed annual assessments budgeted and assessed against properties within the District may include, but are not limited to, the estimated expenditures for regular annual maintenance and repairs; incidental expenditures related to the operation and administration of the District; deficits or surpluses from prior years; revenues from other sources; and the collection of funds for operational reserves or for periodic maintenance and improvement rehabilitation projects as authorized by the 1972 Act. Each parcel is assessed proportionately for only those improvements, services, and expenses for which the parcel will receive special benefit.

Each Zone outlined in this Report reflects the various improvements and the types of improvements and services to be provided by the District for the properties that are directly associated with and benefit from those improvements. The net special benefit cost of providing improvements and services is allocated to the benefiting properties within each Zone using a weighted method of apportionment (refer to Assessment Methodology in Section Il, Method of Apportionment in this Report) that calculates the proportional special benefit and assessment for each parcel as compared to other properties that benefit from the District improvements and services.

For Fiscal Year 2023/2024, as part of the ongoing annual review of the improvements associated with each zone, and to ensure consistency throughout the District, the Engineer’s Report reflects some updates to the diagrams presented in “Part V- Assessment Diagrams”, and square footages discussed in the improvement descriptions in “Part I - Plans and Specifications” which more accurately depict the landscaping areas maintained by the LMAD.

District changes for Fiscal Year 2023/2024 are limited to the annexation of Tract 17341 “Cielo Vista Development” into the District. The parcels that comprise the tract were

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incorporated into the following zones: Arterial Lighting, Arterial Landscape (Zone A-3), Traffic Signal (Zone TS-2) and Local Landscaping (Zone L-2K). The annexation is described more fully in the Engineer’s Report “Attachment 3”. Additionally, assessment diagrams and/or improvement descriptions for the following Zones reflect notable updates or changes to Local Landscaping Zone L-1B, Local Landscaping Zone L-2A and Arterial Landscaping Zone A-4, also described in Attachment 3. All other modifications are not considered significant changes and for the most part involve minor updates to the maintained improvement areas previously depicted in the Fiscal Year 2022/2023 Engineer's Report.

Specifically, the Assessment Diagrams and improvement descriptions for Local Landscaping.

At a noticed annual Public Hearing, the City Council will accept all public comments and written protests regarding the District and the annual levy of assessments. Based on those public comments and written protests, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report and confirmation of the assessments, the City Council will, by resolution, order the improvements to be made and confirm the levy and collection of assessments pursuant to the 1972 Act. The assessments as approved will be submitted to the Orange County Auditor/Controller to be included on the property tax roll for each parcel.

As required by the 1972 Act, this Engineer's Report describes the improvements to be provided, maintained, and serviced by the District, an estimated budget for the District improvements, and the proposed assessments to be levied upon each assessable lot or parcel within the District for Fiscal Year 2023/2024. While the budgets outlined in this Report reflect the estimated costs necessary to fully and adequately provide for the maintenance and operation of the improvements within the District, in some circumstances the estimated costs and associated services cannot be fully funded by the combination of the current special benefit assessment revenues and the City contribution for general benefits.

Therefore, in addition to the City's contribution for general benefit costs, on a case-by-case basis and at the discretion of the City Council, the City may also provide additional funding to support the improvements and/or implement service reductions for the fiscal year. To fully fund the improvements that are considered special benefits, it may be necessary in the future to increase assessment revenues which would require the support of the property owners for new or increased assessments through a ballot proceeding conducted under the provisions of the California Constitution Article Xlll D.

FISCAL IMPACT
As identified in the Engineer's Report, the total estimated annual LMAD assessments for Fiscal Year 2023/2024 amount to $8,646,085. The General Benefit portion that the City must pay from the General Fund has been calculated to be $1,211,169. This amount has been budgeted as a transfer from the General Fund to the LMAD Fund, less a partially offsetting credit for a portion of the ad valorem property tax revenue collected in local landscaping

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zones L-4A and L-4B, the arterial landscaping zones, and the lighting and traffic signal zones. The net transfer from the General Fund is projected to be $1,147,637 which has been included in the proposed General Fund budget for Fiscal Year 2023/2024. This amount will be adjusted at the end of the fiscal year based on actual ad valorem property tax revenue received during Fiscal Year 2023/2024.

Staff has completed an analysis of the current fiscal condition of the local landscaping zones based on the Fiscal Year 2023/2024 Engineer's Report. This analysis has confirmed that there are no local landscaping zones in which assessments and/or fund balance on hand are likely to be insufficient to cover the cost of providing maintenance services. Therefore, there is no projected required or budgeted General Fund subsidy for the local landscaping zones.

As noted during the prior year Engineer’s Report, two Local Landscape Zones have budgeted expenditures exceeding projected available revenues. These Zones, L-1A and L1B both currently have fund balances on hand sufficient to cover the deficit in the coming year. Staff and consultants have closely monitored the budgets and expenditures for these zones over the past fiscal year. It was previously anticipated that a Proposition 218 process would need to be conducted during Fiscal Year 2022-2023, but this was able to be delayed until Fiscal Year 2023-2024 due to sufficient fund balance availability and modifications made to maintenance strategies.

Financial projections continue to indicate that reserves are anticipated to deplete by the end of the upcoming fiscal year, and unless significant changes are implemented to either reduce expenditures or increase revenues, the Zone’s expenses will exceed available revenues (assessments and reserves). As such, staff have engaged the property owners within Zone L-1B to initiate the preliminary stages of the Proposition 218 process. The initial phases include community outreach, budget forecasting and development of potential budgetary “options”. It is anticipated that the latter stages of the Proposition 218 process (which would include the critical property owner petition phase) will be undertaken for L-1B in the Fall or Winter of 2023. The timeframe for the efforts in Zone L-1B was extended to allow for a greater degree of community involvement. Staff has also contracted with Willdan to provide Proposition 218 services for Zone L-1A, which will undergo a similar process to L-1B. Preliminary budget options have been developed for Zone L-1A and preliminary community engagement efforts are planned for later this year.

It should also be noted that a General Fund contribution for the City's arterial landscaping zones totaling $499,695 has been included in the budget for Fiscal Year 2023/2024. Per the Council's previous direction, any difference between the assessment revenues available in the arterial zones and the cost of maintaining those areas is funded by the General Fund.

No General Fund contributions are projected to be required in Fiscal Year 2023/2024 for the lighting and traffic signal zones, where assessment and ad valorem revenues are sufficient to fully cover the maintenance and operation costs.

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NEXT STEPS
The proposed action items for Council are to adopt the proposed two resolutions (Attachments 1 and 2) which approve the Fiscal Year 2023/2024 Engineer's Report and declares the City's intention to levy and collect assessments and setting a Public Hearing to confirm the assessments. At the proposed Public Hearing on June 6, 2023, any public comments and written protests regarding the District and the annual levy of assessments may be heard. The time period between approval of the Engineer’s report and the Public Hearing allows approximately 3 weeks for public review. Based upon those public comments and written protests, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report and confirmation of the assessments, the Council may, by resolution, order the improvements to be made, and confirm the levy and collection of assessments pursuant to the 1972 Act. The assessments, as approved, will be submitted to the Orange County Auditor/Controller by August 10, 2023, to be included on the property tax roll for each parcel.

ALTERNATIVES
Do not approve the Engineer's Report as presented and the Declaration of Intent to Levy and Collect Assessments and direct staff to make changes to the Report. If an Engineer's Report is not approved in time, this may not allow the collection of assessment proceeds for Fiscal Year 2023/2024 to contribute towards the higher cost in maintaining streetlights and landscaping.

ATTACHMENTS
Attachment 1 - Resolution No. 2023-5845 — Approval of the Engineer's Annual Report (Fiscal Year 2023/2024)
Attachment 2 - Resolution No. 2023-5846 — Intent to Levy Assessments and Setting of Public Hearing Date
Attachment 3 – Fiscal Year 2023/2024 Engineer’s Report

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RESOLUTION NO. 2023-5845

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

YORBA LINDA, APPROVING THE ENGINEER'S REPORT

REGARDING THE LEVY OF AN ANNUAL ASSESSMENT

WITH THE CITY OF YORBA LINDA STREET LIGHTING

AND LANDSCAPING MAINTENANCE ASSESSMENT
DISTRICT FOR 2023/2024 FISCAL YEAR
WHEREAS, the City Council of the City of Yorba Linda, California has adopted Resolution No. 2023-5842, pursuant to Chapter 3 of Part 2 of Division 15 of the Streets and Highway Code of the State of California relative to Yorba Linda Street Lighting and Landscaping Maintenance District, initiating proceedings to levy and collect annual assessments and ordering the City Engineer to prepare and file a report in accordance with Article 4 of Chapter 1 of Part 2 of Division 15 of said Code; and WHEREAS, the City Engineer has prepared and filed with the City Clerk a report, and the City Clerk has presented such report for the City of Yorba Linda Street Lighting and Landscaping Maintenance District for Fiscal Year 2023/2024; and WHEREAS, City Council has examined and reviewed said report.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Yorba Linda as follows:

Section 1. Incorporation of Recitals. The foregoing recitals are incorporated herein by this reference.

Section 2. Approval of Report. The Report, including plans and specifications for the improvements and the estimate of the costs of the improvements, a diagram for the district and an assessment for the costs of the improvements, is hereby approved as filed.

Section 3. Capital Improvement Plan. In accordance with Streets and Highways Code Section 22660(a), the City Council has determined that the estimated cost of certain proposed improvements, described in Section 22525, subdivisions (a) through (d), are greater than can conveniently be raised from a single assessment and, as a result, shall be collected in installments over a period not to exceed five fiscal years and held in a reserve account, as noted in the Engineer's Report. General descriptions of these improvements for all Zones and sub-zones in the District, as well as the estimated costs thereof, the number of annual installments and years during which they are to be collected, and the maximum amount of each annual installment, are described in the City’s LMAD Capital Improvement Plan, attached hereto as Attachment “A”. Improvements may

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generally include, but are not limited to, irrigation/smart controllers, fence rehabilitation, trail surface, landscape renovation/drought tolerant upgrades, drains/drainage, median renovation, and electrical upgrades. The projects will be adjusted as necessary to avoid deficit spending should the Engineer's Report be approved.

Section 4. Prior Approvals for Fiscal Year 2023/2024 Engineer's Report. To the extent anything herein differs or is otherwise inconsistent with the City's prior action with respect to the approval of the Fiscal Year 2023/2024 Engineer's Report for prior individual Zone proceedings and/or the levy of assessments for prior individual Zone proceedings, this Resolution shall prevail as to any such inconsistencies.

Section 5. Severability. If any section, subsection, sentence, clause, phrase, or portion of this Resolution is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of this Resolution and each section, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions might subsequently be declared invalid or unconstitutional. Additionally, if any section, subsection, sentence, clause, phrase, portion, zone, or sub-zone of the Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase, portion, zone, or subzone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, zones, or subzones might subsequently be declared invalid or unconstitutional.

Section 6. EFFECTIVE DATE. This Resolution shall become effective upon its adoption.

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PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Yorba Linda on this 16
th day of May, 2023.

GENE HERNANDEZ, MAYOR

CITY OF YORBA LINDA
ATTEST

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

APPROVED AS TO FORM

RUTAN & TUCKER LLP

CITY ATTORNEY

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STATE OF CALIFORNIA )
ss.

COUNTY OF ORANGE )
l, MARCIA BROWN, City Clerk of the City of Yorba Linda, California, DO HEREBY CERTIFY that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Yorba Linda held on the 16
th day of May, 2023, and was carried by
the following roll call vote:

AYES: COUNCILMEMBERS.

NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERSMARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

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Page

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RESOLUTION NO. 2023-5846

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

YORBA LINDA, PURSUANT TO THE PROVISIONS OF THE
LANDSCAPING AND LIGHTING ACT OF 1972,

DECLARING ITS INTENTION TO LEVY AND COLLECT

ASSESSMENTS WITHIN THE CITY OF YORBA LINDA

STREET LIGHTING AND LANDSCAPING MAINTENANCE
ASSESSMENT DISTRICT FOR FISCAL YEAR 2023/2024,

AND SETTING A TIME AND PLACE FOR A PUBLIC

HEARING CONCERNING THE LEVY OF ANNUAL

ASSESSMENTS
WHEREAS, there currently exists in the City of Yorba Linda an assessment district known as the Yorba Linda Lighting and Landscaping Maintenance District ("District"); and WHEREAS, by Resolution No. 2023-5842, the City Council of the City of Yorba Linda initiated proceedings to levy and collect annual assessments in the District, and ordered the City Engineer to prepare the report required by California Streets and Highways Code, pursuant to the provisions of the Landscaping and Lighting Act of 1972; and
WHEREAS, by accompanying Resolution No. 2023-5845, the City Engineer's report has been approved by the City Council.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Yorba Linda as follows:

Section 1. The foregoing recitals are incorporated herein by this reference Section 2. Pursuant to Streets and Highways Code Section 22624, the City Council hereby finds and declares that the public interest and necessity require the maintenance and servicing of landscaping and public lighting facilities in the City, and the City Council hereby declares its intention to levy and collect assessments within the Yorba Linda Lighting and Landscaping Maintenance Assessment District for Fiscal Year 2023/2024.

Under said Act, before levying and collecting assessments in the assessment district, the City Council is required to adopt a resolution declaring its intention to do so.

Section 3. The existing improvements in the District are generally described as the construction, installation, operation, servicing, and maintenance of the landscaping of green belts, multi-purpose trails, median islands, parks, and slopes adjacent to public rights-of-way; and the servicing, maintenance, and operation of public street lighting and traffic signal facilities within the Assessment District.

Section 4. The Yorba Linda Lighting and Landscaping Maintenance District is Citywide, and the boundaries of the District are coterminous with the present boundaries of the City.

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Section 5. Reference is hereby made to the Report of the City Engineer on file with the City Clerk for the Fiscal Year 2023/2024 (the "Engineer's Report"), which contains a full description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.

Section 6. An assessment will be levied pursuant to said Act upon all property in the City of Yorba Linda Street Lighting and Landscaping Maintenance Assessment District for Fiscal Year 2023/2024, subject to an assessment under said Act, as described in the Engineer's Report. Parcels within the District that are owned or used by any county, city, special district or other agency shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from proposed improvements. The District does not propose an increase in any applicable rate, nor does it propose a revision in methodology for the Fiscal Year 2023/2024 by which the assessment is calculated or to exceed an assessment formula or range, from that approved in the votes by the owners of parcels impacted in the assessment ballot proceeding for Fiscal Year 1997/1998, the ballot proceeding for the Fiscal Year 2003/2004 or any prior or subsequent individual zone proceedings, respectively. Per approval of the voters, an increase in the per-parcel assessment based on CPI or any other approved factor(s) will be levied during the Fiscal Year 2023/2024.

Government Code Section 53750(h)(1) provides that for purposes of Article XIIIC and XIIID of the California Constitution an assessment is "increased" if the District increases any applicable rate used to calculate the assessment or revises the methodology by which the assessment is calculated if that revision in methodology results in an increased amount being levied on any person or parcel. Government Code Section 54954.6(a)(1)(D) similarly provides that an "increased assessment" does not include an assessment that does not exceed an assessment formula or range previously adopted by the voters in the area where the assessment is imposed. The District does not propose an increase in any applicable rate, nor does it propose a revision in methodology for the Fiscal Year 2023/2024 by which the assessment is calculated or to exceed an assessment formula or range, from that approved in the votes by the owners of parcels impacted in the assessment ballot proceeding for Fiscal Year 1997/1998, the ballot proceeding conducted for the Fiscal Year 2003/2004 or any prior or subsequent individual zone proceeding, respectively. Therefore, pursuant to the foregoing definitions applicable to the proposed Fiscal Year 2023/2024 Citywide Yorba Linda Lighting and Landscaping Maintenance Assessment District assessment under the California Constitution and California statutory laws, there is no increase in the proposed Fiscal Year 2023/2024 assessments from the assessments imposed for Fiscal Year 2023/2024. The dollar amount of the assessment for some parcels may increase from prior years due to a change in use or other factor not related to the applicable rate, calculation methodology, assessment formula, or range previously approved in the above-referenced assessment ballot proceedings.

Section 7 Notice is hereby given that on Tuesday, June 6, 2023, at 7:00 p.m., in the City Council Chambers at 4845 Casa Loma Avenue, Yorba Linda, at a Regular Meeting of the City Council, the City Council will hold a Public Hearing to consider all oral statements and all written protests and communication made or filed by any interested person

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concerning the annual assessments for Fiscal Year 2023/2024 for the Yorba Linda Lighting and Landscaping Maintenance Assessment District.

Section 8. The City Clerk is hereby directed to give Notice of the Public Hearing referred to in Section 7 of this Resolution in accordance with applicable law.

Section 9. To the extent anything herein differs or is otherwise inconsistent with the City's prior action with respect to the approval of any individual Zone proceedings, and/or the levy of assessments for any individual Zone proceedings, this Resolution shall prevail as to any such inconsistencies.

Section 10. If any section, subsection, sentence, clause, phrase, or portion of this Resolution is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of this Resolution and each section, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions might subsequently be declared invalid or unconstitutional. Additionally, if any section, subsection, sentence, clause, phrase, portion, zone, or subzone of the Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase, portion, zone, or subzone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, zones, or sub-zones might subsequently be declared invalid or unconstitutional..

Section 11. This Resolution shall become effective upon its adoption

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PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Yorba Linda on this 16
th day of May, 2023.

GENE HERNANDEZ, MAYOR

CITY OF YORBA LINDA
ATTEST

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

APPROVED AS TO FORM

RUTAN & TUCKER LLP

CITY ATTORNEY

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STATE OF CALIFORNIA )

COUNTY OF ORANGE )
l, MARCIA BROWN, City Clerk of the City of Yorba Linda, California, DO HEREBY CERTIFY that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Yorba Linda held on the 16
th day of May, 2023, and was carried by
the following roll call vote:

AYES: COUNCILMEMBERS.

NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS.

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

City of Yorba Linda
Street Lighting and Landscaping
Maintenance District
Annual Engineer’s Report
Fiscal Year 2023/2024
Intent Meeting: May 16, 2023
Public Hearing: June 6, 2023
MAY 2023

PREPARED BY

WILLDAN FINANCIAL SERVICES
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com/financial

ENGINEER'S REPORT AFFIDAVIT
City of Yorba Linda
Street Lighting and Landscaping Maintenance District
For
Fiscal Year 2023/2024
City of Yorba Linda,
County of Orange, State of California
This Report and the enclosed descriptions, budgets and diagram outline the proposed improvements and assessments for the Street Lighting and Landscaping Maintenance District in the City of Yorba Linda for fiscal year 2023/2024, which includes each lot, parcel, and subdivision of land within said District, as the same existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Orange 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 ______________, 2023.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Yorba Linda
By: ________________________________
Jim McGuire
Principal Consultant, Project Manager
By: ________________________________
Tyrone Peter
PE # C 81888

Table of Contents
Introduction.........................................................................................................1 District Changes for Fiscal Year 2023/2024 ............................................................ 1 Report Content and Annual Proceedings ............................................................... 1 Part I - Plans and Specifications..............................................................6 Zones of Benefit........................................................................................................ 6 Description of Improvements................................................................................... 7 Part II - Method of Apportionment .........................................................29 Legislative Authority and Provisions .................................................................... 29 Benefit Analysis ...................................................................................................... 30 Assessment Methodology...................................................................................... 35 Part III - Estimate of Costs......................................................................56 Part IV - Assessment Roll.......................................................................69 Part V – Assessment Diagrams .............................................................70 Appendix A - Historical District Changes............................................120

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Introduction
The City of Yorba Linda (“City”), under the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”) and the provisions of the California Constitution Article XIII D (“California Constitution”), annually levies and collects special assessments for the City’s maintenance assessment district designated as:

Street Lighting and Landscaping Maintenance District
(“District”) in order to provide and maintain various landscaping and lighting improvements throughout the City that provide special benefits to properties within the City.

In accordance with the 1972 Act, the District utilizes benefit zones (“Zones”) to address variations in the nature, location, and extent of the improvements that provide special benefits to parcels in the District. Within the boundaries of the District, parcels are assigned to various Zones each of which is associated with a set of improvements and/or type of improvements that provide special benefit to properties within that Zone.

In fiscal year 2022/2023, the District was comprised of the following Zones:
➢ Nine Arterial Landscaping Zones (A-1 through A-9);
➢ Thirty-three Local Landscaping Zones:
• L-1A, through L-1E;
• L-2A through L-2V;
• Zone L-3;
• L-4A and L-4B;
• L-5A, L-5B and L-5C;
➢ A single citywide Arterial Street Lighting Zone,
➢ A non-contiguous Local Street Lighting Zone, and
➢ Three Traffic Signal Zones (TS-1, TS-2, and TS-3),
District Changes for Fiscal Year 2023/2024
For fiscal year 2023/2024, the following District changes have been implemented:

On March 21, 2023, in accordance with the 1972 Act and the provisions of the California Constitution Article XIII D, the City Council conducted a public hearing and completed the balloting process for the annexation of the Cielo Vista Development (Tract 17341) to the District. Tract 17341 consists of 84.761 acres of land, proposed to be subdivided into seventy-four (74) singlefamily residential units and is generally located north of Via Del Agua and Stonehaven Drive within the existing residential developments identified as Tract 13800 and Tract 10455. This territory was annexed to the City in or about early 2020, with the Orange County Local Agency Formation Commission Certificate of Completion being recorded at the County on or about December 20, 2019.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

The parcels that comprise Tract 17341 were annexed into the District and the following Zones based on the improvements to be provided and maintained through the District and for which parcels within the Annexation Territory receive special benefits:
➢ Arterial Lighting Zone;
➢ Arterial Landscaping Zone A-3 (“Zone A-3”);
➢ Traffic Signal Zone TS-2 (“Zone TS-2”); and
➢ Local Landscaping Zone L-2K (“Zone L-2K”),
The properties associated with this annexation (Tract 17341) have been incorporated into this Report’s improvements presented in "Part I - Plans and Specifications”, equivalent benefit unit summaries of “Part II - Method of Apportionment”, the budgets as outlined in “Part III - Estimate of Costs”, the diagrams as presented in “Part V- Assessment Diagrams”, and the fiscal year 2023/2024 assessments contained in “Part IV- Assessment Roll”.

For fiscal year 2023/2024, in addition to changes resulting from the annexation, as part of the ongoing annual review of the improvements associated with each zone, the vacation of easements or expansion of improvement areas, and to ensure consistency throughout the District, this Report reflects some updates to the diagrams presented in “Part V- Assessment Diagrams”, and square footages discussed in the improvement descriptions in “Part I - Plans and Specifications” in order to more accurately depict the landscaping areas maintained as part of the LMAD. Generally, these modifications are not considered significant changes and for the most part involve minor updates to the maintained improvement areas previously depicted in the fiscal year 2022/2023 engineer's report. Specifically, the Assessment Diagrams and/or improvement descriptions for the following Zones reflect notable updates or changes:
➢ Local Landscaping Zone L-1B, incorporates the improvement areas currently identified as “Reduced Maintenance”;
➢ Local Landscaping Zone L-2A reflects the vacation of a section of non-street landscaping located between homes located northeast of Rimcrest Drive and southeast of Falcon Ridge Drive;
➢ Arterial Landscaping Zone A-4 has been updated to include the newly constructed median island on the Fairmont Connector, just north of Esperanza Road; and Lastly, because of the annexation of Tract 17341 to the District, the diagram for Local Landscaping Zone L-2K is now shown in two parts (North and South) merely for presentation purposes.

No other notable or consequential changes to the District and/or improvements have occurred since the adoption of the fiscal year 2022/2023 Engineer's Report.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Report Content and Annual Proceedings
This Engineer’s Annual Report (“Report”) has been prepared pursuant to Chapter 1, Article 4 and Chapter 3 of the 1972 Act, and presented to the City Council for their consideration and approval of the proposed improvements and services to be provided within the District and the levy and collection of annual assessments related thereto for fiscal year 2023/2024. If any section, subsection, sentence, clause, phrase, portion, zone, or subzone of this Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase, portion, zone, or subzone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, zones, or subzones might subsequently be declared invalid or unconstitutional.

This Report outlines the District Zone structure, the improvements, and the proposed assessments to be levied in connection with the benefits the properties will receive from the maintenance and servicing of the District improvements for fiscal year 2023/2024. The annual assessments to be levied on properties within the District provide a funding source for the continued operation and maintenance of landscaping and lighting improvements within various zones of benefit (“Zones”) that provide special benefits to the properties within the District and each respective Zone. Each fiscal year, the City establishes the District’s assessments based on an estimate of the costs to maintain, operate, and service the improvements and based upon available revenues including fund balances, general benefit contributions and additional City contributions and assessment limits. The costs of the improvements and the proposed annual assessments budgeted and assessed against properties within the District may include, but are not limited to the estimated expenditures for regular annual maintenance and repairs; incidental expenditures related to the operation and administration of the District; deficits or surpluses from prior years; revenues from other sources; and the collection of funds for operational reserves or for periodic maintenance and improvement rehabilitation projects as authorized by the 1972 Act.

Each parcel is assessed proportionately for only those improvements, services, and expenses for which the parcel will receive special benefit.

Each Zone outlined in this Report reflects the various improvements and the types of improvements and services to be provided by the District for the properties that are directly associated with and benefit from those improvements. The net annual cost to provide the improvements in each Zone is based on the various improvements and the types of improvements and services to be provided by the District and the net special benefit cost of providing those improvements and services are allocated to the benefiting properties within the Zone using a weighted method of apportionment (refer to Assessment Methodology in Part II, Method of Apportionment) that calculates the proportional special benefit and assessment for each parcel as compared to other properties that benefit from the District improvements and services.

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

At a noticed annual Public Hearing, the City Council will accept all public comments and written protests regarding the District and the annual levy of assessments. Based on those public comments and written protests, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report and confirmation of the assessments the Council will, by Resolution, order the improvements to be made and confirm the levy and collection of assessments pursuant to the 1972 Act. The assessments as approved will

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

be submitted to the Orange County Auditor/Controller to be included on the property tax roll for each parcel.

As required by the 1972 Act, this Engineer’s Report describes the improvements to be provided, maintained, and serviced by the District, an estimated budget for the District improvements, and the proposed assessments to be levied upon each assessable lot or parcel within the District for fiscal year 2023/2024.

While the budgets outlined in this Report reflect the estimated costs necessary to fully and adequately provide for the maintenance and operation of the improvements within the District, in some circumstances the estimated costs and associated services cannot be fully funded by the combination of the current special benefit assessment revenues and the City contribution for general benefits. Therefore, in addition to the City’s contribution for general benefit costs, on a case by case basis, at the discretion of the City Council, the City may also provide additional funding to support the improvements and/or implement service reductions for the fiscal year. To fully fund the improvements that are considered special benefits, it may be necessary in the future to increase assessment revenues which would require the support of the property owners for new or increased assessments through a ballot proceeding conducted under the provisions of the California Constitution Article XIII D.

This Report consists of five (5) parts:

Part I
Plans and Specifications: This section provides a general description of the District and the improvements for which parcels are assessed. The proposed assessments as outlined in this Report are based on the improvements and appurtenant facilities that provide a special benefit to the properties within the District and generally consist of local and arterial landscaping improvements, arterial and local street lighting, traffic signals and operational expenses authorized pursuant to the 1972 Act. The plans and specifications contained in this Report generally describe the nature and extent of the improvements. In conjunction with these general descriptions of the improvements a visual depiction of the landscape improvement areas is provided in “Part V- Assessment Diagrams” of this Report. More detailed information regarding the specific plans and specifications associated with the District improvements in each Zone may be on file in the Public Works Department and by reference are made part of this Report.

Part II
Method of Apportionment: This section includes a discussion of the general and special benefits associated with the various improvements to be provided within the District (Benefit Analysis), which includes a discussion of the proportional costs of the special benefits and a separation of costs considered to be of general benefit (and therefore not assessed). This section of the Report also outlines the method of calculating each property’s proportional special benefit necessary to calculate the property’s annual assessment. This method of apportionment is consistent with the previously adopted method of apportionment for the District that was approved by the property owners in a protest ballot proceeding conducted in 1997 as well as subsequent Property Owner Protest Ballot Proceedings conducted for increased assessments in individual Zones pursuant to the provisions of the California Constitution Article XIII D.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Part III
Estimate of Costs: An estimate of the annual costs to operate, maintain, and service the landscaping and lighting improvements and appurtenant facilities. The budget for each Zone includes an estimate of the maintenance costs and incidental expenses including, but not limited to, labor, materials, utilities, equipment, and administration expenses as well as the collection of other appropriate funding authorized by the 1972 Act and deemed necessary to fully support the improvements, even though not all costs identified in these budgets are necessarily supported by the current assessment revenues. Those improvements and/or costs determined to be of general benefit shall be funded by a City contribution. In addition to the general benefit costs, the City may provide additional funding to support the maintenance and operation of the improvements considered to be of special benefit, but City staff shall make the determination of which improvements, and the extent of the services and activities that shall be provided based on available revenues.

Part IV
Assessment Roll: The assessment amounts to be levied and collected in fiscal year 2023/2024 for each parcel is based on the parcel’s calculated proportional special benefit as outlined in "Part II - Method of Apportionment" and the annual assessment rates established by the estimated budgets in "Part III - Estimate of Costs" of this Report. Due to the number of parcels within the District, the Assessment Roll for fiscal year 2023/2024 has been filed electronically with the City Clerk rather than displayed in this Report and by reference the listing of the Assessor’s Parcel Numbers and the corresponding assessment amounts are made part of this Report.

Part V
Assessment Diagrams: This section of the Report contains a series of diagrams showing the boundaries of the Zones within the District for fiscal year 2023/2024 which incorporate the parcels determined to receive special benefits from the various District improvements. For those Zones that provide landscape improvements, the diagrams also provide a visual depiction of the location and extent of the landscaped areas being maintained. Parcel identification, the lines and dimensions of each lot, parcel, and subdivision of land within the District and Zones are shown on the Orange County Assessor's Parcel Maps and shall include any subsequent lot line adjustments or parcel changes therein. Reference is hereby made to the Orange County Assessor’s Parcel Maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Part I - Plans and Specifications
The territory within the District consists of all lots or parcels of land within the City of Yorba Linda and the boundaries of the District are coterminous with the City boundaries. The purpose of this District is to provide in part, through annual assessments, funding for the ongoing operation, maintenance, and servicing of landscaping, street lighting, traffic signal improvements and related facilities and services in various areas throughout the City. Improvements currently provided within the District generally include, but are not limited to:
➢ Landscape improvements within the street medians and parkway side-panels, including parkways, slopes, and entryways; and various non-street landscaping including greenbelt areas, slopes, local trails, and open space areas within various landscape zones. These landscaped improvements and areas may include but are not limited to various combinations of trees; turf; ground cover; shrubs, plantings and other amenities including retaining walls, monuments, fencing, sidewalks, stamped concrete, or pavers; irrigation and drainage systems; and related appurtenances.
➢ Lighting facilities on the public streets within the City including both street lights and traffic signals. These lighting improvements may include but are not limited to street lights located on the City’s arterial streets, traffic signals located throughout the City and local street lights within or adjacent to the various developments and subdivisions.

Zones of Benefit
In accordance with the 1972 Act, the District utilizes Zones to address variations in the nature, location, and extent of the improvements that provide special benefits to parcels in the District.

Within the boundaries of the District, parcels are assigned to benefit zones, each of which is associated with a set of improvements and/or type of improvements that provide special benefit to properties within that Zone.

Prior to fiscal year 2012/2013, the District included twelve designated Zones in order to identify and budget for the various improvements being provided within the District and the relationship and benefits to properties within the District. These twelve Zones included a citywide Arterial Landscaping Zone and Arterial Street Lighting Zone; three Traffic Signal Zones (TS-1, TS-2, and TS-3); a noncontiguous Local Street Lighting Zone; and six Local Landscaping Zones designated as L-1, L-2, L-3, L-4, L-5 and L-5A. Commencing in fiscal year 2012/2013, an ongoing annual review and evaluation of the improvements and properties within the District has been conducted.

As a result, several modifications have been implemented in the District to clarify and more clearly identify the specific improvements directly associated with and that provide special benefits to the properties within the District as well as the general benefits associated with those improvements.

The implementation of these changes since fiscal year 2012/2013, has reorganized the previously established twelve Zones into forty-eight Zones without facilitating an increase to the previously approved maximum assessment rates in most cases.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

For fiscal year 2023/2024, the District is comprised of the following benefit zones (Zones):
➢ Nine Arterial Landscaping Zones (A-1 through A-9);
➢ Thirty-three Local Landscaping Zones:
• L-1A, through L-1E;
• L-2A through L-2V;
• Zone L-3;
• L-4A and L-4B;
• L-5A, L-5B and L-5C;
➢ A single citywide Arterial Street Lighting Zone,
➢ A non-contiguous Local Street Lighting Zone, and
➢ Three Traffic Signal Zones (TS-1, TS-2, and TS-3),
Description of Improvements
As authorized by the 1972 Act, the improvements provided by the District and associated with each Zone incorporate various landscaping or lighting improvements that are maintained and serviced for the benefit of real property within the District. The maintenance of the landscape improvements may also include various appurtenances that may include but is not limited to entry monuments; various types of fencing; retaining walls; ornamental lighting or other ornamental fixtures; signage; and irrigation, drainage, and electrical equipment. In most cases, these improvements were either installed in direct connection with the development of properties within the Zones or were installed for the benefit of those properties as a result of property development or potential development of those properties and were considered necessary for the development of those properties to their full and best use. The work to be performed within each respective Zone may include but is not limited to (as applicable), the personnel, materials, equipment, electricity, water, contract services, repair and rehabilitation of the improvements and incidental expenses required to operate the District and provide the improvements and services for each Zone. The improvements provided within the District and for which parcels receive special benefits are generally described in the following.

Street Light Improvements
The street lighting system in the City of Yorba Linda currently consists of 6,172 street lights (mostly Edison-owned) and the cost of operating and maintaining the street lights including energy costs are funded in part by the District’s annual assessments. Within the District there are two (2) Street Light Zones, designated as the Arterial Street Lighting Zone and the Local Street Lighting Zone. The following is a summary of the two Zones and the street light improvements generally provided in each.

Arterial Street Lighting Zone
The boundaries of the Arterial Street Lighting Zone are coterminous with the City boundaries and all parcels within the City (excluding lots and parcels of land identified as exempt) are proportionately assessed for the net-special benefit costs for the operation and maintenance of

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

these improvements. The following is a summary of the street lights currently included in the Arterial Street Lighting Zone:

Local Street Lighting Zone
Although the Local Street Lighting Zone is also considered a city-wide zone, only parcels that receive special benefits from local street lighting improvements are proportionately assessed for the net special benefit cost of providing those improvements and are designated as “Local Street Lighting Zone A”. All other parcels in the City (parcels that do not receive special benefits from local street lighting improvements and are not assessed) are designated as “Local Street Lighting Zone B” parcels for administration purposes only (not an actual Zone). The following is a summary of the street lighting improvements currently included in the Local Street Lighting Zone for which parcels are proportionately assessed:

Type of Light Wattage Total No.
of Lights
Light Emitting Diodes (LED) 31 39
Light Emitting Diodes (LED) 39 75
Light Emitting Diodes (LED) 71 180
Light Emitting Diodes (LED) 82 751
Light Emitting Diodes (LED) 90 3
Light Emitting Diodes (LED) 105 15
Light Emitting Diodes (LED) 136 12
Light Emitting Diodes (LED) 155 4
Total Lights 1,079
Type of Light Size in
Lumens
Total No.
of Lights
High Pressure Sodium Vapor 4,000 2
High Pressure Sodium Vapor 5,800 3,521
High Pressure Sodium Vapor 9,500 13
High Pressure Sodium Vapor 16,000 37
High Pressure Sodium Vapor 22,000 142
High Pressure Sodium Vapor 27,500 73
High Pressure Sodium Vapor 37,000 2
Total Lights 3,790
Type of Light Wattage Total No.
of Lights
Light Emitting Diodes (LED) 31 1,140
Light Emitting Diodes (LED) 39 14
Light Emitting Diodes (LED) 71 18
Light Emitting Diodes (LED) 82 101
Light Emitting Diodes (LED) 100 23
Light Emitting Diodes (LED) 136 7
Total Lights 1,303

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Traffic Signal Improvements
Within the District there are three (3) Traffic Signal Zones, designated as TS-1, TS-2 and TS-3, the boundaries of which collectively are coterminous with the City boundaries. Each of the three Traffic Signal Zones include traffic signal improvements on the City’s major thoroughfares at specific intersections within the boundaries of each respective Zone that serve as the primary access points to the properties assessed within these Zones. The following is a listing of the traffic signal locations (intersections) currently included in each Traffic Signal Zone.

Traffic Signal Zone TS-1
The zone is located on the eastern side of the City and the proportional special benefit assessments on parcels within this Zone currently fund in part the ongoing maintenance and operation of the traffic signals located at the following intersections:
➢ La Palma Avenue and Via Lomas de Yorba East;
➢ La Palma Avenue and Via Lomas de Yorba West;
➢ La Palma Avenue and Gypsum Canyon Road; and
➢ La Palma Avenue and Mercado Del Rio.

Traffic Signal Zone TS-2
The zone comprises the majority of the properties within the City (both the central and western portions of the City) as well as the majority of the City’s traffic signals. The proportional special benefit assessments on parcels within this Zone currently fund in part the ongoing maintenance and operation of the traffic signals located at the following intersections:
➢ Imperial Highway and Prospect Avenue;
➢ Imperial Highway and Bastanchury Road;
➢ Imperial Highway and Valley View Avenue;
➢ Imperial Highway and Casa Loma Avenue;
➢ Imperial Highway and Eureka Avenue;
➢ Imperial Highway and Lemon Drive;
➢ Imperial Highway and Lemon Drive East;
➢ Imperial Highway and Olinda Street;
➢ Imperial Highway and Yorba Linda Boulevard;
➢ Imperial Highway and Kellogg Drive;
➢ Yorba Linda Boulevard and Linda Vista Street (cost shared with the City of Placentia); ➢ Yorba Linda Boulevard and Rose Drive (cost shared with the City of Placentia); ➢ Yorba Linda Boulevard and Prospect Avenue (cost shared with the City of Placentia); ➢ Yorba Linda Boulevard and Jefferson Street (cost shared with the City of Placentia); ➢ Yorba Linda Boulevard and Van Buren Street;
➢ Yorba Linda Boulevard and Richfield Road;
➢ Yorba Linda Boulevard and Valley View Avenue;

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

➢ Yorba Linda Boulevard and Casa Loma Avenue;
➢ Yorba Linda Boulevard and Casa Loma Circle;
➢ Yorba Linda Boulevard and Eureka Avenue;
➢ Yorba Linda Boulevard and Mountain View Avenue;
➢ Yorba Linda Boulevard and Lakeview Avenue;
➢ Yorba Linda Boulevard and Avocado Avenue;
➢ Yorba Linda Boulevard and Ohio Street;
➢ Yorba Linda Boulevard and Palm Avenue;
➢ Yorba Linda Boulevard and Kellogg Drive;
➢ Yorba Linda Boulevard and Fairmont Boulevard;
➢ Yorba Linda Boulevard and Avenida Rio Del Oro;
➢ Yorba Linda Boulevard and Village Center Drive;
➢ Yorba Linda Boulevard and Paseo De Las Palomas;
➢ Yorba Linda Boulevard and San Antonio Road;
➢ Yorba Linda Boulevard and Yorba Ranch Road;
➢ Yorba Linda Boulevard and Via Esquela;
➢ Yorba Linda Boulevard and Stonehaven Drive;
➢ Yorba Linda Boulevard and Avenida Adobe;
➢ Yorba Linda Boulevard and New River Road;
➢ Yorba Linda Boulevard and Via Del Agua
➢ Fairmont Boulevard and Paseo De Las Palomas;
➢ Fairmont Boulevard and Village Center Drive/Nob Hill; ➢ Fairmont Connector and Esperanza Road;
➢ Fairmont Boulevard and Fairmont Connector;
➢ Fairmont Boulevard and Old Ranch Road;
➢ Fairmont Boulevard and Futura Drive;
➢ Esperanza Road and Lindsey Drive;
➢ Esperanza Road and New River;
➢ Lakeview Avenue and Lemon Drive;
➢ Lakeview Avenue and Town Center Drive;
➢ Mountain View Avenue and Kellogg Drive;
➢ Rose Drive and Wabash Avenue;
➢ Rose Drive School Crossing (at Rose Drive School);
➢ Rose Drive Pedestrian Crossing (at El Cajon Trail);
➢ Valley View Avenue and Orange Drive;

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

➢ Valley View Avenue and Lakeview Avenue;
➢ Valley View Avenue and Bastanchury Road;
➢ Valley View Avenue and Pedestrian Crossing (EL Cajon Trail); ➢ Bastanchury Road and Prospect Avenue;
➢ Bastanchury Road and Rose Drive;
➢ Bastanchury Road and Lakeview Avenue;
➢ Bastanchury Road and Fairmont Boulevard;
➢ Bastanchury Road and Village Center Drive;
➢ Bastanchury Road and Secretariat Way;
➢ Bastanchury Road and Grey Stone Drive;
➢ Bastanchury Road and Clydesdale Drive;
➢ Bastanchury Road and Plumosa Drive
➢ Bastanchury Road and Yorba Linda High School
➢ Bastanchury Road and Casa Loma Avenue (Future Signal to be installed by 2025) ➢ Bastanchury Road and Eureka Avenue (Future Signal to be installed by 2025) ➢ Buena Vista Avenue and Richfield Road; and
➢ Grandview and Kellogg Drive.

Traffic Signal Zone TS-3
The zone is located on the southeastern section of the City and the proportional special benefit assessments on parcels within this Zone currently fund in part the ongoing maintenance and operation of a single traffic signal located at:
➢ Savi Ranch Parkway and Mirage Street.

Landscape Improvements
Arterial Landscaping Zone
Within the District there are nine (9) designated Arterial Landscaping Zones (A-1 through A-9), the boundaries of which collectively are coterminous with the City boundaries. Each of these nine Arterial Landscaping Zones have been established to reflect the proportional special benefit properties within the District receive from the District maintained arterial landscaping improvements. The boundaries of each Arterial Landscaping Zone are based on the improvements being maintained through the District assessments and the relationship and proximity of the developments and properties that derive special benefit from those improvements. The location, extent and types of improvements and the proximity of the various parcels and developments to those improvements were evaluated in developing the boundaries of the nine Zones and proportional special benefit cost allocations and most of the Zones are separated by streets that are considered primary arterials or other thoroughfares that may be considered secondary arterials. Therefore, some improvements (specifically medians) may be located between two Zones and those improvements would be shared by those two adjacent Zones. In such cases, the special benefit and cost of providing such improvements are proportionately shared by parcels in both Zones. However, because the extent and type of landscaping on either side of these streets (parkways, side panels, or adjacent landscape areas)

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

may often times be dramatically different, the special benefit and the costs associated with these improvements on primary arterial streets are assigned and allocated to the adjacent Arterial Landscaping Zone. On other thoroughfares (including secondary arterials) these parkways, side panels, or adjacent landscape areas are typically funded by the abutting Local Landscaping Zone, instead of the Arterial Landscaping Zone. The following is a brief description and summary of the landscaped areas associated within each Arterial Landscaping Zones. A visual depiction of the location and extent of the improvement areas and Zone boundaries are provided in "Part VAssessment Diagrams" of this Report. Within some of the Arterial Landscaping Zones there are landscape improvement areas (various parkway landscaping and/or greenbelt areas) that are not included as part of the Arterial Landscaping Zone assessments and are currently funded by the City. These improvement areas are distinguished on the Assessment Diagrams by a different color and are summarized in the following descriptions.

Arterial Landscaping Zone A-1
The properties within this Arterial Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 114,610 square feet of designated landscape improvement area that incorporates an estimated 30,010 square feet of irrigated sloped/mostly-sloped landscaped area; 84,250 square feet of irrigated flat/moderatelysloped landscaped area; and 350 square feet of non-irrigated area and trails. The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
➢ La Palma Avenue from approximately 700 feet east of Weir Canyon Road (Yorba Linda Boulevard), east to Camino De Bryant.

Arterial Landscaping Zone A-2
The properties within this Arterial Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 293,500 square feet of designated landscape improvement area that incorporates an estimated 69,480 square feet of irrigated median landscaping and 3,500 square feet non-irrigated/hardscape median area; 149,840 square feet of irrigated sloped/mostly-sloped landscaped area; and 70,680 square feet of flat/moderately-sloped landscaped area of which 36,710 square feet is irrigated and 33,970 square feet of non-irrigated area and trails. Portions of the medians associated with this Zone are shared by properties in adjacent Zones (shared by A-3 and A-5) and the square footage presented above represent this Zone’s proportional allocation of the total square footage of those shared median improvements. The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
➢ Esperanza Road from approximately 370 feet east of Via Del Cazador (the boundary line between Zones A-3 and A-2), west to approximately 490 feet west of Hickory Drive (a point which is approximately 450 feet east of Paseo Del Prado and the boundary line between Zones A-9 and A-2);
➢ Yorba Linda Boulevard from San Antonio Road (the boundary line between Zones A-9 and A-2), east and south to approximately 400 feet southeast of Via De La Escuela (the point at which the boundary line of Zone A-3 crosses Yorba Linda Boulevard), • The median improvements from San Antonio Road to approximately 450 feet northwest of Via Del Agua (approximately 500 feet southeast of Dorinda Road) are shared with Zone A-5; and

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

• The median improvements from approximately 450 feet northwest of Via Del Agua to approximately 400 feet southeast of Via De La Escuela are shared with Zone A-3; ➢ Yorba Ranch Road from Yorba Linda Boulevard, south to Esperanza Road.

Arterial Landscaping Zone A-3
The properties within this Arterial Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 294,820 square feet of designated landscape improvement area that incorporates an estimated 42,970 square feet of irrigated median landscaping and 12,130 square feet non-irrigated/hardscape median area; 123,690 square feet of irrigated sloped/mostly-sloped landscaped; and 116,030 square feet of flat/moderately-sloped landscaped area of which 88,790 square feet is irrigated and 27,240 square feet is trails. Portions of the medians associated with this Zone are shared by properties in an adjacent Zone (shared by Zone A-2) and the median square footage presented above represents this Zone’s proportional allocation of the total square footage of those shared medians.

The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
➢ Esperanza Road from approximately 370 feet east of Via Del Cazador (the boundary line between Zones A-2 and A-3), east to a point approximately 1,450 east of New River Road; ➢ Yorba Linda Boulevard from approximately 450 feet northwest of Via Del Agua (approximately 500 feet southeast of Dorinda Road and the boundary line between Zones A5 and A-3), south to Esperanza Road, • The median improvements from approximately 450 feet northwest of Via Del Agua to approximately 400 feet south of Via De La Escuela are shared with Zone A-2.

Arterial Landscaping Zone A-4
The properties within this Arterial Landscaping Zone proportionately share and receive benefit from the maintenance, servicing, and operation of approximately 568,370 square feet of designated landscape improvement area that incorporates an estimated 85,660 square feet of irrigated median landscaping and 11,660 square feet non-irrigated/hardscape median area; 383,730 square feet of irrigated sloped/mostly-sloped landscaped area; and 87,320 square feet of flat/moderately-sloped landscaped area of which 82,240 square feet is irrigated and 5,080 square feet of trails. Portions of the medians associated with this Zone are shared by properties in adjacent Zones (shared by Zones A-7, A-8, and A-9) and the median square footage presented above represents this Zone’s proportional allocation of the total square footage of those shared medians. In addition to the above square feet of improvements associated with this Zone, there are landscape improvements maintained by the City in various locations within the Zone that are not included as part of the improvements for which properties are assessed through the Arterial Landscaping Zone or any Local Landscaping Zone currently. The maintenance of these nonarterial right-of-way improvement areas are funded by the City. The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
➢ Esperanza Road from Imperial Highway, east to Fairmont Boulevard; ➢ Imperial Highway from Yorba Linda Boulevard, south to Esperanza Road, • The median improvements from Yorba Linda Boulevard to Kellogg Drive are shared with Zone A-8;

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

➢ Yorba Linda Boulevard from Imperial Highway, east to Avenida Rio Del Oro, (These median improvements are shared with Zone A-7);
➢ Fairmont Connector between Fairmont Boulevard and Esperanza Road, • The median island situated between the roadway and the bike lane on the Fairmont Connector just north of Esperanza Road;
➢ Fairmont Boulevard from Yorba Linda Boulevard, south to Esperanza Road, • The median improvements from Paseo De Las Palomas, south to Esperanza Road are shared with Zone A-9;
➢ Non-Assessed Local Improvements in this Zone include, but are not limited to:
• Parkways located in the vicinity of Kellogg Drive and Arroyo Cajon Drive; Grandview Avenue and Sunny Slope; Avenida Rio Del Oro south of Yorba Linda Boulevard; the east side of Fairmont Boulevard just north of Paseo De Las Palomas; and the west side of Fairmont Boulevard between Paseo De Las Palomas and Village Center Drive; • Greenbelt/trail areas located generally along Kingsbriar Drive between Fairmont Boulevard and Acacia Hill Drive; and
• Median and parkway landscaping on Imperial Highway located southeast of Kellogg Drive.

Arterial Landscaping Zone A-5
The properties within this Arterial Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 678,450 square feet of designated landscape improvement area that incorporates an estimated 112,510 square feet of irrigated median landscaping and 11,630 square feet non-irrigated/hardscape median area; 408,250 square feet of irrigated sloped/mostly-sloped landscaped area; and 146,060 square feet of flat/moderately-sloped landscaped area of which 75,730 square feet is irrigated and 70,330 square feet is non-irrigated comprised of natural vegetation or minimal/modified/fallowlandscaped areas and/or trails. Portions of the medians associated with this Zone are shared by properties in adjacent Zones (shared by Zones A-2, A-7, and A-9) and the median square footage presented above represents this Zone’s proportional allocation of the total square footage of those shared medians. The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
➢ Bastanchury Road from the boundary line between Zones A-6 and A-5 which is approximately 310 feet east of Emerald Downs Drive and 1,000 feet west of Clydesdale, east to Village Center Drive,
• The median improvements from Fairmont Boulevard, east to approximately 830 feet west of Village Center Drive are shared with Zone A-7;
➢ Yorba Linda Boulevard from approximately 750 feet west of Village Center Drive (the boundary line between Zones A-7 and A-5), east to approximately 500 feet southeast of Dorinda Road (approximately 450 feet northwest of Via Del Agua and the boundary line between A-3 and A-5),
• The median improvements from approximately 750 feet west of Village Center Drive to San Antonio Road are shared with Zone A-9;

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

• The median improvements from San Antonio Road to approximately 500 feet southeast of Dorinda Road are shared with Zone A-2;
➢ Village Center Drive from Yorba Linda Boulevard, north to Fairmont Boulevard; ➢ Fairmont Boulevard from Avenida Del Rey, north to Village Center Drive, • The median improvements from Avenida Del Rey to Bastanchury Road are shared with Zone A-7.

Arterial Landscaping Zone A-6
The properties within this Arterial Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 519,130 square feet of designated landscape improvement area that incorporates an estimated 93,400 square feet of irrigated median landscaping and 4,950 square feet non-irrigated/hardscape median area; 256,280 square feet of irrigated sloped/mostly-sloped landscaped area; and 164,500 square feet of flat/moderately-sloped landscaped area including 133,560 square feet of irrigated landscaping and 30,940 square feet of trails. Portions of the medians associated with this Zone are shared by properties in an adjacent Zone (shared by Zone A-7) and the median square footage presented above represents this Zone’s proportional allocation of the total square footage of those shared medians. The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
➢ Bastanchury Road from Valley View Avenue (at the boundary line between Zone A-7 and A6), east to approximately 310 feet east of Emerald Downs Drive (approximately 1,000 feet west of Clydesdale and is also the boundary line between Zones A-5 and A-6); ➢ Lakeview Avenue from Bastanchury Road, north and west to Valley View Avenue; ➢ Valley View Avenue from Bastanchury Road, north to Valley View Circle, • The median improvements between Bastanchury Road and Brooklyn Avenue are shared with Zone A-7.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Arterial Landscaping Zone A-7
The properties within this Arterial Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 1,180,170 square feet of designated landscape improvement area that incorporates an estimated 181,190 square feet of irrigated median landscaping and 31,350 square feet non-irrigated/hardscape median area; 397,500 square feet of sloped/mostly-sloped landscaped area of which 391,370 square feet is irrigated and 6,130 square feet is non-irrigated; and 570,130 square feet of flat/moderately-sloped landscaped area of which 441,510 square feet is irrigated and 128,620 square feet is non-irrigated (24,530 square feet of natural vegetation or minimal-landscaped areas and 104,090 square feet of trails). Portions of the medians associated with this Zone are shared by properties in adjacent Zones (shared by Zones A-4, A-6, A-8, and A-9) and the median square footage presented above represents this Zone’s proportional allocation of the total square footage of those shared medians.

In addition to the above square feet of improvements associated with this Zone, there are landscape improvements maintained by the City in various locations within the Zone that are not included as part of the improvements for which properties are assessed through the Arterial Landscaping Zone or any Local Landscaping Zone currently. The maintenance of these nonarterial right-of-way improvement areas are funded by the City. The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
➢ Yorba Linda Boulevard from North Jefferson Avenue, east to approximately 750 feet west of Village Center Drive (the boundary line between Zone A-5 and A-7), • The median improvements from North Jefferson Avenue to Imperial Highway are shared with Zone A-8;
• The median improvements from Imperial Highway to Avenida Rio Del Oro are shared with Zone A-4;
• The median improvements from Avenida Rio Del Oro to approximately 750 feet west of Village Center Drive are shared with Zone A-9;
➢ North Rose Drive between Verna Lane and Lathrop Drive; ➢ Imperial Highway between Yorba Linda Boulevard to North Rose Drive; ➢ Bastanchury Road from western City Limit (a point that is approximately 1,000 feet west of North Rose Drive), east to Lakeview Avenue, and then from Fairmont Boulevard, east to approximately 830 feet west of Village Center Drive;
• The median improvements from Fairmont Boulevard, east to approximately 830 feet west of Village Center Drive are shared with Zone A-7;
➢ Lakeview Avenue between Bastanchury Road and Piper Place; ➢ Fairmont Boulevard from Avenida Del Rey, south to Yorba Linda Boulevard; ➢ Valley View Avenue from Bastanchury Road to Brooklyn Avenue, (The median improvements are shared with Zone A-6); and
➢ Non-Assessed Local Improvements in this Zone include, but are not limited to:
• Parkways located on El Cajon Avenue, Prospect Avenue, 2nd Street, Orange Drive, Valley View Avenue, Casa Loma Avenue, Avocado Avenue, and Fairmont Boulevard; and

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

• Greenbelt/trail areas located generally near north of El Cajon Avenue between Valley View Avenue and Jamestown Drive; and south of Bastanchury Road and west of North Rose Drive.

Arterial Landscaping Zone A-8
The properties within this Arterial Landscaping Zone proportionately share and receive benefit from the maintenance, servicing, and operation of approximately 415,710 square feet of designated landscape improvement area that incorporates an estimated 48,360 square feet of irrigated median landscaping and 4,780 square feet non-irrigated/hardscape median area; 144,290 square feet of irrigated sloped/mostly-sloped landscaped area; and 218,280 square feet of flat/moderately-sloped landscaped area including 167,430 square feet of irrigated landscaping and 50,850 square feet of trails. Portions of the medians associated with this Zone are shared by properties in adjacent Zones (shared by Zones A-4 and A-7) and the median square footage presented above represents this Zone’s proportional allocation of the total square footage of those shared medians. In addition to the above square feet of improvements associated with this Zone, there are landscape improvements maintained by the City in various locations within the Zone that are not included as part of the improvements for which properties are assessed through the Arterial Landscaping Zone or any Local Landscaping Zone currently. The maintenance of these non-arterial right-of-way improvement areas are funded by the City. The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
➢ Yorba Linda Boulevard from Jefferson Street to Imperial Highway, (The median improvements are shared with Zone A-7);
➢ Imperial Highway from Yorba Linda Boulevard to Kellogg Drive, (The median improvements are shared with Zone A-4);
➢ Richfield Road from Yorba Linda Boulevard to Orchard Drive (southern City Limits); ➢ Lakeview Avenue from Buena Vista Avenue to Mariposa Avenue (southern City Limits); ➢ Buena Vista Avenue from Windemere Drive (western City Limits) to Imperial Highway; and ➢ Non-Assessed Local Improvements in this Zone include, but are not limited to:
• Parkways located on North Van Buren Street between Buena Vista Avenue and Alta Vista Street; and
• Greenbelt/trail area located north of Cascades.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Arterial Landscaping Zone A-9
The properties within this Arterial Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 785,340 square feet of designated landscape improvement area that incorporates an estimated 267,850 square feet of irrigated median landscaping and 3,080 square feet non-irrigated/hardscape median area; 289,580 square feet of irrigated sloped/mostly-sloped landscaped area; and 224,830 square feet of flat/moderately-sloped landscaped area including 133,830 square feet of irrigated landscaping and 91,000 square feet of non-irrigated improvements (49,070 square feet of natural vegetation or minimal-landscaped areas and 41,930 square feet of trails). Portions of the medians associated with this Zone are shared by properties in adjacent Zones (shared by Zones A-4, A-5, and A-7) and the median square footage presented above represents this Zone’s proportional allocation of the total square footage of those shared medians. In addition to the above square feet of improvements associated with this Zone, there is some flat/moderately-sloped improvements within the boundaries of the Zone that is maintained by the City but not included as part of the improvements for which properties are assessed through the Arterial Landscaping Zone or any Local Landscaping Zone currently. The maintenance of these non-arterial right-of-way improvement areas are funded by the City. The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
➢ Esperanza Road from Fairmont Boulevard, east to approximately 490 feet west of Hickory Drive (a point which is approximately 450 feet east of Paseo Del Prado and the boundary line between Zones A-2 and A-9);
➢ Yorba Linda Boulevard from Avenida Rio Del Oro, east to San Antonio Road (the boundary line between Zones A-2 and A-9),
• The median improvements between Avenida Rio Del Oro and a point approximately 750 feet west of Village Center Drive are shared with Zone A-7; • The median improvements from approximately 750 feet west of Village Center Drive to San Antonio Road are shared with Zone A-5;
➢ Village Center Drive from Yorba Linda Boulevard, south and west to Fairmont Boulevard; ➢ Paseo De Las Palomas from Fairmont Boulevard, east and north to Yorba Linda Boulevard; ➢ Fairmont Boulevard from Paseo De Las Palomas, south to Esperanza Road, (These median improvements are shared with Zone A-4).

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zones
For fiscal year 2023/2024, the District includes thirty-three (33) designated Local Landscaping Zones including L-1 (A, through E), L-2 (A through V), L-3, L-4 (A and B), and L-5 (A, B and C).

The boundaries of each Local Landscaping Zone are established on the basis of the location, extent and types of improvements or similarities in the types of improvements being maintained through the District assessments as well as the particular and distinct benefits the various developments and properties derive from those improvements based on proximity to those specific improvements and the nexus between the development of the properties that required or facilitated the installation of those improvements. While most local landscaping improvements are specifically associated with specific developments or development areas, some improvements (most typically greenbelts and/or trails) may be located between two or more Zones and/or extend from one Zone to the next and those improvements may reasonably be considered shared improvements. In such cases, the special benefits and cost of providing such improvements are proportionately shared by parcels in each Zone. The following is a brief description and summary of the landscaped areas associated within each Local Landscaping Zone. A visual depiction of the location and extent of the landscape improvement areas and Zone boundaries are provided in "Part V- Assessment Diagrams" of this Report. In connection with these landscaped areas, the maintenance of the improvements within each Zone may also include various appurtenances such as entry monuments, fencing, retaining walls, ornamental lighting, signage, and related irrigation, drainage, and electrical equipment.

Local Landscaping Zone L-1A
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 1,665,390 square feet of designated landscape improvement area that incorporates an estimated 1,940 square feet of irrigated median landscaping and 740 square feet non-irrigated/hardscape median area; 1,346,870 square feet of sloped/mostly-sloped landscaped area including 1,332,620 square feet of irrigated landscaping and 14,250 square feet of non-irrigated area; and 315,840 square feet of flat/moderately-sloped landscaped area including 265,450 square feet of irrigated landscaped area and 50,390 square feet of trails.

Local Landscaping Zone L-1B
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the full maintenance, servicing, and operation of approximately 1,181,360 square feet of designated landscape improvement area that incorporates an estimated 1,310 square feet of irrigated median landscaping; 1,144,490 square feet of irrigated sloped/mostly-sloped landscaped area; and 35,560 square feet of irrigated flat/moderately-sloped landscaped area.

In addition, this Local Landscaping Zone proportionately share and receive special benefit from the maintenance and servicing of approximately 1,582,980 square feet of non-irrigated sloped/mostly-sloped landscaped area that is maintained at a reduced maintenance level and thus a reduced maintenance cost. The Zone has 2,764,340 square feet of total landscaped area.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zone L-1C
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 849,680 square feet of designated landscape improvement area that incorporates an estimated 640,480 square feet of sloped/mostly-sloped landscaped area including 623,600 square feet of irrigated landscaping of which more than half is being maintained at a reduced service level, and 16,880 square feet of non-irrigated area which is also being maintained at a reduced service level; and 209,200 square feet of flat/moderately-sloped landscaped area including 41,490 square feet of irrigated landscaping, 107,210 square feet of non-irrigated landscaped area being maintained at a reduced service level, and 60,500 square feet of trails.

Local Landscaping Zone L-1D
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 85,670 square feet of designated landscape improvement area that incorporates an estimated 75,060 square feet of sloped/mostly-sloped landscaped area of which 74,070 square feet is irrigated and 990 square feet is non-irrigated; and 10,610 square feet of flat/moderately-sloped landscaped area of which 9,490 square feet is irrigated landscaping and 1,120 square feet is trails.

Local Landscaping Zone L-1E
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 62,880 square feet of designated landscape improvement area that incorporates an estimated 6,120 square feet of irrigated sloped/mostly-sloped landscaped area; and 56,760 square feet of irrigated flat/moderately-sloped landscaped area.

Local Landscaping Zone L-2A
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 628,460 square feet of designated landscape improvement area that incorporates an estimated 569,840 square feet of sloped/mostly-sloped landscaped area including 550,940 square feet of irrigated landscaping and 18,900 square feet of non-irrigated area; and 58,620 square feet of irrigated flat/moderatelysloped landscaped area.

Local Landscaping Zone L-2B
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 649,870 square feet of designated landscape improvement area that incorporates an estimated 10,330 square feet of irrigated median landscaping; 493,730 square feet of irrigated sloped/mostly-sloped landscaped area; and 145,810 square feet of flat/moderately-sloped landscaped area that includes 47,350 square feet of irrigated landscaping and 98,460 square feet of trails.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zone L-2C
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 2,508,330 square feet of designated landscape improvement area that incorporates an estimated 163,950 square feet of irrigated median landscaping and 940 square feet non-irrigated/hardscape median area; 1,233,250 square feet of irrigated sloped/mostly-sloped landscaped area; and 1,110,190 square feet of flat/moderately-sloped landscaped area that includes 893,920 square feet of irrigated landscaping and 216,270 square feet of trails.

A portion of the landscaped area along the western boundary of Zone L-2C (that portion west of the concrete pathway) is reasonably considered a shared improvement area with the adjacent residential properties. A portion of this area is a drainage easement, and a portion is part of the adjacent residential development tract map but was landscaped as part of the East Lake development (Zone L-2C). The adjacent residential tract is not part of a Local Landscaping Zone and the cost to maintain this area will be funded equally by Zone L-2C assessments and the City.

For the purpose of calculating the proportional special benefits, the square footage presented above includes this Zone’s proportional allocation of the square footage in this area. In total, this Zone’s proportional share of the improvement area is approximately 32,000 square feet of improvement area that includes an estimated 7,210 square feet of irrigated sloped/mostly-sloped area; 24,610 square feet of irrigated flat/moderately-sloped landscaped area; and 180 square feet of pathway and/or trails.

Local Landscaping Zone L-2D
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 844,720 square feet of designated landscape improvement area that incorporates an estimated 1,680 square feet of irrigated median landscaping; 771,580 square feet of irrigated sloped/mostly-sloped landscaped area; and 71,460 square feet of flat/moderately-sloped landscaped area including 44,840 square feet of irrigated landscaping and 26,620 square feet trails.

Local Landscaping Zone L-2E
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 210,970 square feet of designated landscape improvement area that incorporates an estimated 124,020 square feet of sloped/mostly-sloped landscaped area of which 107,110 square feet is irrigated and 16,910 square feet is non-irrigated area; and 86,950 square feet of flat/moderately-sloped landscaped area that includes 37,200 square feet of irrigated landscaping and 49,750 square feet of trails.

Portions of the designated landscaping improvement areas associated with this Zone are shared with properties in Zones L-2F and L-2U (specifically the parkway side-panel improvements on Village Center Drive) and the square footage presented above represents this Zone’s proportional special benefit allocation of the total square footage of those shared improvement areas based on the proportional equivalent benefit units in each Zone.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zone L-2F
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 80,350 square feet of designated landscape improvement area that incorporates an estimated 30,700 square feet of sloped/mostly-sloped landscaped area of which 30,070 square feet is irrigated and 630 square feet is non-irrigated area; and 49,650 square feet of flat/moderately-sloped landscaped area of which 16,930 square feet is irrigated and 32,720 square feet is non-irrigated (1,580 square feet of natural vegetation or minimal-landscaped areas and 31,140 square feet of trails).

Portions of the designated landscaping improvement areas associated with this Zone are shared with properties in Zones L-2E and L-2U (specifically the parkway side-panel improvements on Village Center Drive); with properties in Zone L-2U (specifically the parkway side-panel entryway improvements on Manzanita Avenue); and with properties in Zones L-2S, L-2T and L-2U (specifically the connecting trail area within and adjacent to these Zones). The square footage presented above represents this Zone’s proportional special benefit allocation of the total square footage of these shared improvement areas based on the proportional equivalent benefit units in each Zone.

Local Landscaping Zone L-2G
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 454,570 square feet of designated landscape improvement area that incorporates an estimated 1,330 square feet of irrigated median landscaping; 297,440 square feet of irrigated sloped/mostly-sloped landscaped area; and 155,800 square feet of flat/moderately-sloped landscaped area that includes 55,380 square feet of irrigated landscaping and 100,420 square feet of non-irrigated improvement area (1,450 square feet of natural vegetation or minimal-landscaped areas and 98,970 square feet of trails).

Local Landscaping Zone L-2H
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 375,010 square feet of designated landscape improvement area that incorporates an estimated 263,790 square feet of irrigated sloped/mostly-sloped landscaped area; and 111,220 square feet of flat/moderatelysloped landscaped area that includes 23,610 square feet of irrigated landscaping and 87,610 square feet of trails.

A portion of the designated landscape improvement areas associated with this Zone includes the trail along the eastern border of the Zone. This trail area (approximately 41,670 square feet) is shared by properties in the adjacent Zone (L-2J). The square footage presented above represents this Zone’s proportional special benefit allocation of the square footage of that shared improvement area based on the proportional equivalent benefit units in each Zone.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zone L-2I
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 437,910 square feet of designated landscape improvement area that incorporates an estimated 3,810 square feet of irrigated median landscaping; 180,030 square feet of irrigated sloped/mostly-sloped landscaped area; and 254,070 square feet of flat/moderately-sloped landscaped area of which 115,750 square feet is irrigated and 138,320 square feet is trails.

A portion of the landscaped area for this Zone includes the interconnecting trails and greenbelts that extend across Zones L-2I, L-2O and L-2P. The overall improvement area associated with this greenbelt/trail (approximately 196,440 square feet) is proportionately shared by the properties in these Zones and the square footage presented above includes this Zone’s proportional special benefit allocation of the square footage of that shared improvement area based on the proportional equivalent benefit units in each Zone.

Local Landscaping Zone L-2J
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 194,410 square feet of designated landscape improvement area that incorporates an estimated 69,550 square feet of irrigated sloped/mostly-sloped landscaped area; and 124,860 square feet of flat/moderatelysloped landscaped area that includes 37,820 square feet of irrigated landscaping and 87,040 square feet of non-irrigated area (54,080 square feet of natural vegetation or tree maintenance only areas and 32,960 square feet of trails). In the tree maintenance only areas within the Zone, the District maintains just the trees but the landscaping in these designated areas is not maintained by the District.

A portion of the designated landscape improvement areas associated with this Zone includes the trail along the western border of the Zone. This trail area (approximately 41,670 square feet) is shared by properties in the adjacent Zone (L-2H). In addition, the landscape improvements (approximately 1,125 square feet) located on the south side of Via Del Parque just east of Dominguez Ranch Road is proportionately shared by properties in L-2P and L-2J. Although this improvement area is within the boundaries of L-2J and adjacent to L-2J properties, these improvements were originally installed as part of the development of properties within L-2P and are therefore treated as a shared special benefit. The square footage presented above represents this Zone’s proportional special benefit allocation of the square footage of the shared improvement areas.

Local Landscaping Zone L-2K
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 612,000 square feet of designated landscape improvement area that incorporates an estimated 2,040 square feet of irrigated median landscaping area; 256,960 square feet of irrigated sloped/mostly-sloped landscaped area; 353,000 square feet of flat/moderately-sloped landscaped area that includes 85,940 square feet of irrigated landscaping and 267,060 square feet of non-irrigated improvements (254,200 square feet of natural vegetation or minimal-landscaped areas and 12,860 square feet is trails.

The maintenance, servicing, and operation of the above designated square feet of landscape improvement area, which is depicted on the improvement map contained in “Part V- Assessment Diagrams” of this Report, includes approximately 280,200 square feet of reduced service level

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

area. Although the reduced service level area may be irrigated, the servicing of these improvements or any other such areas within the Zone may be performed only as needed or deemed necessary by the City.

For fiscal year 2023/2024 the landscaping square footage and the improvement areas depicted on the Assessment Diagram for Zone L-2K contained in “Part V- Assessment Diagrams” of this Report, does not include the planned trail area improvements that will be constructed and installed as part of the development of Tract 17341 which was annexed to Zone L-2K in March 2023. When these planned improvements are completed and accepted for maintenance in subsequent fiscal years, the improvements will be added to the Assessment Diagram for L-2K and incorporated into the improvement description above.

Local Landscaping Zone L-2L
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 180,340 square feet of irrigated sloped/mostly-sloped landscaped area.

Local Landscaping Zone L-2M
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 37,690 square feet of designated landscape improvement area that incorporates an estimated 25,120 square feet of irrigated sloped/mostly-sloped landscaped area; and 12,570 square feet of flat/moderately-sloped landscaped area that includes 11,840 square feet of irrigated landscaping and 730 square feet of trails.

Local Landscaping Zone L-2N
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 51,860 square feet of designated landscape improvement area that incorporates an estimated 26,040 square feet of irrigated sloped/mostly-sloped landscaped area; and 25,820 square feet of flat/moderately-sloped landscaped area that includes 17,380 square feet of non-irrigated landscaping and 8,440 square feet of trails.

Portions of the designated landscaping improvement areas associated with this Zone are shared with properties in Zone L-2V (specifically a portion of the irrigated parkway side-panel improvements and trail on Esperanza Road at the east end of Zone L-2N and the west end of L2V) and the square footage presented above represents this Zone’s proportional special benefit allocation of the total square footage of those shared improvement areas based on the proportional equivalent benefit units in each Zone. The maintenance, servicing, and operation of the above designated square feet of landscape improvement area, which is depicted on the improvement map contained in “Part V- Assessment Diagrams” of this Report, includes approximately 17,370 square feet of reduced service level area. Although the reduced service level area may be irrigated or shared in part with another Zone, the servicing of these improvements or any other such areas within the Zone may be performed only as needed or deemed necessary by the City.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zone L-2O
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 47,900 square feet of designated landscape improvement area that incorporates an estimated 13,370 square feet of irrigated sloped/mostly-sloped landscaped area; and 34,530 square feet of flat/moderately-sloped landscaped area of which 19,090 square feet is irrigated and 15,440 square feet is trails. All of the landscaped area for this Zone is associated with the interconnecting trails and greenbelts that extend across Zones L-2I, L-2O and L-2P. The overall improvement area associated with this greenbelt/trail (approximately 196,440 square feet) is proportionately shared by the properties in these Zones and the square footage presented above includes this Zone’s proportional special benefit allocation of the square footage of that shared improvement area based on the proportional equivalent benefit units in each Zone.

Local Landscaping Zone L-2P
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 249,400 square feet of designated landscape improvement area that incorporates an estimated 197,160 square feet of irrigated sloped/mostly-sloped landscaped area; and 52,240 square feet of flat/moderately-sloped landscaped area including 46,070 square feet of irrigated landscaping and 6,170 square feet of trails.

A portion of the landscaped area for this Zone includes the interconnecting trails and greenbelts that extend across Zones L-2I, L-2O and L-2P. The overall improvement area associated with this greenbelt/trail (approximately 196,440 square feet) is proportionately shared by the properties in these Zones and the square footage presented above includes this Zone’s proportional special benefit allocation of the square footage of that shared improvement area based on the proportional equivalent benefit units in each Zone. In addition, the landscape improvements (approximately 1,125 square feet) located on the south side of Via Del Parque just east of Dominguez Ranch Road is proportionately shared by properties in L-2P and L-2J. Although this improvement area is within the boundaries of L-2J and adjacent to L-2J properties, these improvements were originally installed as part of the development of properties within L-2P and are therefore treated as a shared special benefit.

Local Landscaping Zone L-2Q
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 97,350 square feet of designated landscape improvement area that incorporates an estimated 36,250 square feet of irrigated sloped/mostly-sloped landscaped area; and 61,100 square feet of flat/moderately-sloped landscaped area that includes 32,790 square feet of irrigated landscaping and 28,310 square feet of trails.

Local Landscaping Zone L-2R
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 96,290 square feet of designated landscape improvement area that incorporates an estimated 2,590 square feet of irrigated median landscaping; 17,450 square feet of irrigated sloped/mostly-sloped landscaped area; and 76,250 square feet of irrigated flat/moderately-sloped landscaped area.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zone L-2S
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 50,480 square feet of designated landscape improvement area that incorporates an estimated 10,290 square feet of sloped/mostly-sloped landscaped area of which 9,330 square feet is irrigated and 960 square feet is non-irrigated area; and 40,190 square feet of flat/moderately-sloped landscaped area that includes 8,370 square feet of irrigated landscaping and 31,820 square feet of non-irrigated areas (2,410 square feet of natural vegetation or minimal-landscaped areas and 29,410 square feet of trails).

Portions of the designated landscaping improvement areas associated with this Zone (approximately 18,550 square feet) are shared with properties Zones L-2F, L-2T, and L-2U (specifically the connecting trail area within and adjacent to these Zones). The square footage presented above represents this Zone’s proportional special benefit allocation of the total square footage of these shared improvement areas based on the proportional equivalent benefit units in each Zone.

Local Landscaping Zone L-2T
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 238,510 square feet of designated landscape improvement area that incorporates an estimated 115,520 square feet of sloped/mostly-sloped landscaped area of which 111,890 square feet is irrigated and 3,630 square feet is non-irrigated area; and 122,990 square feet of flat/moderately-sloped landscaped area that includes 57,150 square feet of irrigated landscaping and 65,840 square feet of non-irrigated areas (3,500 square feet of natural vegetation or minimal-landscaped areas and 62,340 square feet of trails).

Portions of the designated landscaping improvement areas associated with this Zone (approximately 18,550 square feet) are shared with properties Zones L-2F, L-2S, and L-2U (specifically the connecting trail area within and adjacent to these Zones). The square footage presented above represents this Zone’s proportional special benefit allocation of the total square footage of these shared improvement areas based on the proportional equivalent benefit units in each Zone.

Local Landscaping Zone L-2U
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 76,210 square feet of designated landscape improvement area that incorporates an estimated 35,560 square feet of sloped/mostly-sloped landscaped area of which 34,960 square feet is irrigated and 600 square feet is non-irrigated area; and 40,650 square feet of flat/moderately-sloped landscaped area that includes 15,130 square feet of irrigated landscaping and 25,520 square feet of non-irrigated area (14,270 square feet of natural vegetation or minimal-landscaped areas and 11,250 square feet of trails).

Portions of the designated landscaping improvement areas associated with this Zone (approximately 18,550 square feet) is shared with properties in Zones L-2E and L-2F (specifically the parkway side-panel improvements on Village Center Drive); with properties in Zone L-2F (specifically the parkway side-panel entryway improvements on Manzanita Avenue); and with properties in Zones L-2F, L-2S, and L-2T (specifically the connecting trail area within and adjacent to these Zones). The square footage presented above represents this Zone’s proportional special

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

benefit allocation of the total square footage of these shared improvement areas based on the proportional equivalent benefit units in each Zone.

Local Landscaping Zone L-2V
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 412,530 square feet of designated landscape improvement area that incorporates an estimated 19,430 square feet of irrigated median landscaping; 152,310 square feet of irrigated sloped/mostly-sloped landscaped area; and 240,790 square feet of flat/moderately-sloped landscaped area of which 118,370 square feet is irrigated and 122,420 square feet is non-irrigated (60,600 square feet of natural vegetation or minimal-landscaped areas and 61,820 square feet of trails).

A small portion of the designated landscaping improvement areas associated with this Zone is shared with properties in Zone L-2N (specifically a portion of the irrigated parkway side-panel improvements on Esperanza Road at the east end of Zone L-2N and the west end of L-2V) and the square footage presented above represents this Zone’s proportional special benefit allocation of the total square footage of that shared improvement area based on the proportional equivalent benefit units in each Zone.

Local Landscaping Zone L-3
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 34,860 square feet of designated landscape improvement area that incorporates an estimated 27,270 square feet of irrigated median landscaping and 2,650 square feet of non-irrigated/hardscape median area; and 4,940 square feet of flat/moderately-sloped landscaped area of which 2,760 square feet is irrigated landscaping and 2,180 square feet is trails.

Local Landscaping Zone L-4A
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 272,990 square feet of designated landscape improvement area that incorporates an estimated 17,120 square feet of irrigated median landscaping; 75,550 square feet of sloped/mostly-sloped landscaped area of which 48,750 square feet is irrigated and 26,800 square feet is non-irrigated area; and 180,320 square feet of flat/moderately-sloped landscaped area of which 118,040 square feet is irrigated and 62,280 square feet is non-irrigated (37,110 square feet of natural vegetation or minimallandscaped area and 25,170 square feet of trails).

Local Landscaping Zone L-4B
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 115,470 square feet of designated landscape improvement area that incorporates an estimated 58,010 square feet of sloped/mostly-sloped landscaped area of which 5,800 square feet is irrigated and 52,210 square feet is non-irrigated area; and 57,460 square feet of flat/moderately-sloped landscaped area that includes 26,500 square feet of irrigated landscaping and 30,960 square feet of trails.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zone L-5A
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 1,941,160 square feet of designated landscape improvement area that incorporates an estimated 26,230 square feet of irrigated median landscaping and 9,560 square feet non-irrigated/hardscape median area; 479,300 square feet of sloped/mostly-sloped landscaped area of which 353,320 square feet is irrigated and 125,980 square feet is non-irrigated area; and 1,426,070 square feet of flat/moderately-sloped landscaped area of which 351,590 square feet is irrigated and 1,074,480 square feet of non-irrigated areas (759,270 square feet of natural vegetation or minimallandscaped areas and 315,210 square feet of trails).

A portion of the landscaped area along the southern boundary of the Zone is identified as a landscape mitigation area and is proportionately shared by Zone L-5A and the General Fund. This area extends east from Prospect Avenue along the north side of Wabash Avenue to 3rd Street, then south along the east side of 3rd Street to Chicago Avenue, then east along the north side of Chicago Avenue over to Valley View Avenue, then south along the west side of Valley View Avenue to Walnut Street. These landscape mitigation improvements were installed in connection with the development of properties within L-5A and the residential developments south of these improvements are not part of a Local Landscaping Zone. The cost to maintain these landscape mitigation improvements will be funded equally by Zone L-5A assessments and the City. For the purpose of calculating the proportional special benefits, the square footage presented above includes this Zone’s proportional allocation of the square footage in this area. In total, this mitigation area is approximately 186,600 square feet of which 93,300 square feet is allocated to Zone L-5A and included in the square footage numbers above.

The maintenance, servicing, and operation of the above 1,974,260 square feet of landscape improvement area, which is depicted on the improvement map contained in “Part V- Assessment Diagrams” of this Report, includes approximately 860,085 square feet of reduced service level or fuel modification areas, which are serviced only as needed or deemed necessary by the City, ranging from approximately 1 to 4 times per year.

Local Landscaping Zone L-5B
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 1,398,760 406 square feet of designated landscape improvement area that incorporates an estimated 948,410 square feet of sloped/mostly-sloped landscaped area of which 946,340 square feet is irrigated and 2,070 square feet is non-irrigated area; and 450,350 square feet of flat/moderately-sloped landscaped area of which 163,750 square feet is irrigated and 286,600 square feet of non-irrigated areas (3,930 square feet of natural vegetation or minimal-landscaped areas and 282,670 square feet of trails).

Local Landscaping Zone L-5C
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 522,080 square feet of designated landscape improvement area that incorporates an estimated 198,450 square feet of irrigated sloped/mostly-sloped landscaped area; and 323,630 square feet of flat/moderatelysloped landscaped area of which 34,000 square feet is irrigated landscaping and 289,630 square feet is trails.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Part II - Method of Apportionment
Legislative Authority and Provisions
1972 Act
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.”
Section 22574 provides for zones as follows:
“The diagram and assessment may classify various areas within an assessment district into different zones where, by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements.

A zone shall consist of all territory which will receive substantially the same degree of benefit from the improvements.”
The formulas used for calculating assessments and the designation of zones herein 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.

California Constitution
The costs of the proposed improvements for fiscal year 2023/2024 have been identified and allocated to properties within the District based on special benefit. The improvements provided by this District and for which properties are assessed are local improvements and related amenities that were installed in connection with the development of the properties or would otherwise be required for the development of properties within each respective Zone of the District. The assessments and method of apportionment are based on the premise that these improvements would otherwise not have been required without the development of those parcels within the District.

Article XIII D Section 2d defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service”; Article XIII D Section 2i defines Special Benefit as follows:
“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute “special benefit.”

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Article XIII D Section 4a defines proportional special benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.” Benefit Analysis
Special Benefits
The ongoing maintenance of landscaped areas within the District provides aesthetic benefits to the properties within each respective Zone and a more pleasant environment to walk, drive, live, and work. The primary function of the landscape improvements and related amenities is to serve as an aesthetically pleasing enhancement and green space for the benefit of the immediately surrounding properties and developments for which the improvements were constructed and installed and/or were facilitated by the development or potential development of properties within the Zones. These improvements are an integral part of the physical environment associated with the parcels in each Zone and while some of these improvements may in part be visible to properties outside the Zone, collectively if these Zone improvements are not properly maintained, it is the parcels within the Zone that would be aesthetically burdened. Additionally, the street landscaping in these Zones serves as both a physical buffer as well as a sound reduction buffer between the roadways and the properties in the District and also serves as a pleasant aesthetic amenity that enhances the approach to the parcels. Likewise, in many of the Zones, the landscaped areas include green space areas (slopes, greenbelts, and trails) that provide a physical buffer and open space between properties and these areas serve as an extension of the physical attributes of the parcels assessed, such as their front or rear yards. These green space areas may also provide a greater opportunity for recreation. As a result, the maintenance of these landscape improvements provide particular and distinct benefits to the properties and developments within each Zone.

Likewise, street lighting in the District is primarily useful for illuminating the streets that provide access to the properties in the District as well as the sidewalks and parking lanes associated with those properties. While it is recognized that both street lights and traffic signals serve in part to enhance traffic safety, installation and construction of these improvements were clearly required by the development of properties within the district and these improvements provide three main special benefits to those properties: (i) property security benefit, (ii) pedestrian safety benefit, and (iii) parkway/roadway egress benefit. Furthermore, because traffic circulation in the City is largely the result of local traffic to and from these properties by the property owners and guests, it is reasonable to assume that these properties derive a particular and distinct benefit from the street lights and traffic signals that support the safe access to the properties and essentially all pedestrians and parking vehicles in the lit areas will, after dark, be directly associated with the assessed properties. As a result, the maintenance of these lighting improvements is a particular and distinct benefit to the properties and developments within each Zone.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

General Benefit
General Benefit Within Landscaping Zones
In reviewing the location and extent of the specific landscaped areas and improvements to be funded by District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements were primarily installed in connection with the development of properties in each respective Zone or are improvements that would otherwise be shared by and required for development of properties in those Zones. It is also evident that the maintenance of these improvements and the level of maintenance provided has a direct and particular impact (special benefit) on those properties in proximity to those improvements. Furthermore, this level of maintenance is beyond that which is required to ensure the safety and protection of the general public and property in general, and such maintenance has no quantifiable benefit to the public at large or properties outside each respective Zone.

In the absence of a special funding Zone, the City would typically provide only limited tree management, minimal weed abatement, and as-needed rodent control and erosion control services for the various landscape easement areas. This baseline level of service would typically provide for periodic servicing of the improvement areas (generally twice annually) or on an asneeded basis. This baseline level of service provides for general public safety and essential property protection to avoid negative impacts on adjacent roadways and vehicles traveling on those roadways and potential property damage resulting from slope failures but results in a far less visually pleasing environment than is created with the enhanced levels of services associated with the regular landscape maintenance currently provided in the various District Zones.

Based on service provider cost estimates provided to the City, the cost to provide the baseline level of service for flat/moderately-sloped landscaped areas is currently estimated to be approximately $1,059 per acre ($0.024314 per square foot) including medians, parkway side panels, greenbelts, trails and/or areas identified natural vegetation or minimal/modified/fallowlandscaped areas; and approximately $1,512 per acre ($0.034704 per square foot) for slope landscaping. These baseline level service rates are approximately 7.45% greater than the rates applied in the previous fiscal year.

This baseline servicing, unlike the enhanced aesthetic services funded through the District assessments, would provide benefits to the general public and to the properties both within and outside of the specific benefit zones. The cost of providing these baseline services along with a five percent (5%) cost factor for City overhead and administration is treated as the cost of general benefits from landscape maintenance services. Therefore, for flat/moderately-sloped landscaped areas a rate of $0.025530 per square foot ($0.024314 + 5%) is applied to calculate the general benefit costs for the assessed improvements and for sloped landscaped areas a rate of $0.036439 per square foot ($0.034704 + 5%) is applied to calculate the general benefit costs for the assessed improvements.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Utilizing the per square foot costs outlined above and the square footage of the improvement areas in each Zone, the following table summarizes the current estimated general benefit costs calculated for each District Landscape Zone (both local and arterial zones):

Fiscal Year 2023/2024 Estimated General Benefit Landscaping Costs (1) As with most landscape maintenance costs, the General Benefit Costs shown above will be impacted by inflation and in subsequent fiscal years the General Benefit Cost contributions will be adjusted for inflation.

Other Landscaping General Benefits
In addition to the general benefit identified above, it is recognized that there are indirect or incidental general 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 both properties and the landscaped areas.

Although these types of benefits might best be characterized as indirect consequences of the special benefit of the landscape maintenance provided to parcels served by the District, for the General
Benefit Cost
(1) General
Benefit Cost
(1)
Local Zone L-1A $57,192 Local Zone L-1B $100,328
Local Zone L-1C $28,679 Local Zone L-1D $3,006
Local Zone L-1E $1,672 Local Zone L-2A $22,261
Local Zone L-2B $21,977 Local Zone L-2C $77,467
Local Zone L-2D $29,983 Local Zone L-2E $6,739
Local Zone L-2F $2,386 Local Zone L-2G $14,850
Local Zone L-2H $12,452 Local Zone L-2I $13,144
Local Zone L-2J $5,722 Local Zone L-2K $18,428
Local Zone L-2L $6,571 Local Zone L-2M $1,236
Local Zone L-2N $1,608 Local Zone L-2O $1,369
Local Zone L-2P $8,518 Local Zone L-2Q $2,881
Local Zone L-2R $2,649 Local Zone L-2S $1,401
Local Zone L-2T $7,349 Local Zone L-2U $2,334
Local Zone L-2V $12,193 Local Zone L-3 $822
Local Zone L-4A $7,794 Local Zone L-4B $3,581
Local Zone L-5A $54,542 Local Zone L-5B $46,057
Local Zone L-5C $15,494 Arterial Zone A-1 $3,253
Arterial Zone A-2 $9,015 Arterial Zone A-3 $8,566
Arterial Zone A-4 $18,399 Arterial Zone A-5 $21,478
Arterial Zone A-6 $15,923 Arterial Zone A-7 $33,666
Arterial Zone A-8 $12,065 Arterial Zone A-9 $23,130
Landscape Zone Landscape Zone

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

purposes of this Report, these types of benefits are assumed to be general benefits, albeit general benefits that are extremely difficult to quantify. It is estimated that the costs associated with these indirect benefits do not exceed one percent of the annual maintenance expenditures for Local Landscaping Zone improvements. With respect to arterial landscaping improvements, it is recognized that these improvements are not as localized and these indirect or incidental general benefits may extend to properties that are in proximity to those improvements but are outside of the City and District boundaries, such as the unincorporated areas within the City (county islands) and development areas immediately adjacent to the City located primarily on its southern and western borders. Collectively, these areas of development represent an area that is less than ten percent (10%) of the area (square miles) within the City of Yorba Linda. Therefore, the costs associated with these indirect or incidental general benefits have been calculated based on 1.0% of the estimated “Total Annual Maintenance Expenditures” budgeted for each Local Landscaping Zone and 1.1% of the estimated “Total Annual Maintenance Expenditures” budgeted for each Arterial Landscaping Zone. Together with the baseline general benefit costs previously identified, these indirect/incidental general benefit costs are excluded from the potential assessment funding and together are shown in the budgets for each Zone (“Part III - Estimate of Costs” of this Report) as “General Benefit Expenses (City Funded)”.

General Benefit Within Lighting Zones
In reviewing the location and extent of the specific lighting improvements (local street lighting, arterial street lighting and traffic signals) to be funded by District assessments and the proximity and relationship to properties to be assessed, like the landscaping improvements, it is evident that these improvements were primarily installed in connection with the development of properties to be assessed, or are improvements that would otherwise be shared by and required for the development of properties to be assessed. It is also evident that the maintenance and servicing of these improvements has a direct and particular impact (special benefit) on those properties in proximity to those improvements and such improvements and maintenance beyond that which is required for traffic circulation to ensure the safety and protection of the general public and property in general, has no measurable benefit to the public at large or properties outside each respective Zone.

Local Street Lighting
The Local Street Lighting Zone is comprised of properties that receive a particular and direct benefit from local street lights to be provided and maintained by the City through the District that were installed as part of the overall development or planned development of the properties to be assessed and the street lights would otherwise not be necessary or required without the development of those properties. Likewise, only those properties and developments that are adjacent to or in close proximity to District local street lights and benefit directly from those lights are included in the Zone. Developments that maintain and fund local street lighting within the development and/or its perimeter street lighting through an association or other revenue sources are not included in the Local Street Lighting Zone. In fact, more than 20% of the City parcels are not currently part of the Local Street Lighting Zone. Because these improvements are directly associated with the development of the properties within the Zone and clearly provide a special benefit to these properties that is not shared by all properties in the District, it is certainly reasonable to conclude that the maintenance and operation of these improvements is largely if not entirely a special benefit to those properties assessed. However, based on a review of the City’s development and street lighting standards it is estimated that not more than thirty-five percent (35%) of the local street lights associated with the parcels and developments in the Local Street Lighting Zone are located on the perimeter of the developments and/or the collector streets that are shared by those properties and developments. It is reasonable to conclude that these

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

particular street lights not only provide a special benefit to properties in the Zone but may also enhance general nighttime traffic safety and circulation for other properties and the general public.

While these street lights were clearly the direct result of the adjacent or nearby property development, it is estimated based on general traffic circulation data for residential and collector streets, that less than half (50%) of these particular street lights and associated costs would be necessary in less concentrated development areas. Therefore, it has been determined that the general benefit related to the operation and maintenance of these particular street lights is no more than eighteen percent (18%) of the local streetlight operating costs (half of the approximate 35% associated with the perimeter and collector lights). However, to ensure that no parcel is assessed for more than its proportional special benefit for local street lighting, for fiscal year 2023/2024 the City will contribute for general benefit an amount equal to twenty percent (20%) of the combined estimated “Total Annual Maintenance Expenditures” and “Annual Administration Expenses” budgeted for local street lighting.

Arterial Street Lighting
In regard to street lighting on the arterial streets (Arterial Street Lighting Zone), similar to the local street lights located on the collector streets and development perimeters, arterial street lights clearly provide a measure of general benefit to the public and to properties in general resulting from nighttime traffic safety and circulation on these primary streets. The American National Standard Practice for Roadway Lighting and various related traffic and street lighting studies suggest that over seventy-five percent (75%) of the street lights installed on primary streets in urban areas are directly the result of property development (both residential and non-residential development). In turn, these developments increase traffic circulation and ultimately dictate the type of lighting, spacing and number of lights required and without such development, both the need and quantity of those lights would be dramatically reduced. Therefore, based on these estimates, it is reasonable to conclude that no more than twenty-five percent (25%) of the arterial street lights and associated costs to service and maintain those street lights would be considered a general benefit. However, to ensure that no parcel is assessed for more than its proportional special benefit for arterial street lighting, for fiscal year 2023/2024, the City will contribute for general benefit an amount equal to thirty percent (30%) of the combined estimated “Total Annual Maintenance Expenditures” and “Annual Administration Expenses” budgeted for arterial street lighting.

Traffic Signal Lighting
Similar to arterial street lights, traffic signals are located throughout the City on streets and at intersections that provide direct access to each property in the District. However, similar to local lighting improvements within the District, the number and extent of these traffic signals varies in different areas of the City and therefore three Traffic Signal Zones have been established to identify and quantify the proportional special benefit to properties in different parts of the City. Like street lights (both arterial and local), it is certainly reasonable to recognize the general benefit to the public and properties in general associated with nighttime traffic safety and circulation associated with traffic signals. However, as clearly reflected by the need to establish different zones of benefit for these traffic signals, the number of traffic signals, the location of those signals and even the type of signalization is clearly the result of property development and the concentration of that development and thus the special benefit nexus to the properties within each Traffic Signal Zone. However, while these improvements are clearly required by development within the City and respective Zones, traffic signals are inherently installed in part to control traffic, not only traffic directly associated with surrounding properties (special benefit) but also general City traffic that is associated with the general public and properties outside each respective Traffic

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Signal Zone (general benefit). General traffic circulation within the City suggests that location and extent of such improvement is directly correlated to property development and such development increase traffic circulation and ultimately the spacing and number of traffic signals required to ensure proper traffic circulation to and from those properties and the overall need for such public improvements is dramatically reduced in areas with less property development. However, to ensure that no parcel is assessed for more than its proportional special benefit for traffic signal improvements, for fiscal year 2023/2024 the City will contribute for general benefit an amount equal to fifty percent (50%) of the combined estimated “Total Annual Maintenance Expenditures” and “Annual Administration Expenses” budgeted within each Traffic Signal Zone.

Assessment Methodology
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 in 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 districts formed under the 1972 Act, 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. The method of apportionment originally developed for this District was based on an assessment formula appropriate for the various land uses, identifiable property characteristics and improvements within the District and utilizes the number of comparative dwelling units or dwelling spaces for other residential land uses and comparative lot sizes (acreage) for non-residential and undeveloped properties.

For the purposes of this Engineer's Report, an EBU is the quantum of benefit derived from the various Zone improvements by a single-family residential parcel. The single-family residential parcel has been selected as the basic unit for calculation of assessments since it represents over 90% of the parcels in the District. Thus, the "benchmark" property (the single-family residential parcel) derives one EBU of benefit and is assigned 1.00 Equivalent Benefit Unit.

Land Use Classifications
Every parcel within the District is assigned a land use classification based on available parcel information obtained from the County Assessor’s Office or City records. It has been determined that a parcel’s land use and size are the appropriate factors necessary to identify and calculate the proportional special benefits conveyed to each property within the District for the cost of the specific improvements associated with that property. For this District, each parcel is assigned one of the following land use classifications:

Residential Single-Family -- This classification may include, but is not limited to, all subdivided residential tract lots (with or without structures), condominiums, or other single-family residential units on a single parcel. As previously noted, the single-family residential parcel has been selected as the basic unit for calculation of assessments and each is assigned 1.00 EBU.

Residential Multi-Family and Mobile Home Parks -- This land use classification identifies properties that are used for residential purposes but contain more than a single residential unit on the parcel (parcels with more than one dwelling). Due in part to the development and population densities associated with these types of dwelling units (reduced unit size compared to the typical density and size of single-family units), Residential Multi-Family Parcels and Mobile Home Parks have been assigned a weighted proportional special benefit factor of 0.8 EBU per Unit and 0.5

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

EBU per space, respectively. Studies have consistently shown that the average apartment unit impacts infrastructure approximately 80% as much as a single-family residence and the average mobile home unit impacts infrastructure approximately 50%. (Sources: Institute of Transportation Engineers Informational Report Trip Generation, Fifth Edition, 1991; Metcalf and Eddy, Wastewater Engineering Treatment, Disposal, Reuse, Third Edition, 1991). Therefore, it is reasonable to conclude that the proportional special benefit these properties receive from the public improvements funded by the assessments has a similar proportionality.

Therefore, the EBUs assigned to a multi-residential or a mobile home parcel are calculated based on the number of dwelling units identified for that parcel, with each multi-residential parcel being assigned an EBU equal to 0.8 EBU multiplied by the number of dwelling units on the parcel and each mobile home park parcel being assigned an EBU equal to 0.5 EBU multiplied by the number of mobile home units or available spaces on the parcel.

Planned Residential Development – This land use is defined as a parcel and/or development (group of parcels) that are not fully subdivided, but based on an Approved Development Map, Final Tract Map or other Approved Development Plan, the specific number of residential singlefamily lots or units has been approved for development, and the improvements and services associated with the development and/or parcel have been accepted or will be accepted by the City for maintenance.

For balloting purposes to establish the property’s maximum assessment and proportional special benefit, these parcels shall be assigned an EBU that reflects the total EBU’s associated with that parcel at build-out (1.0 EBU per residential single-family lot/unit). However, for calculation of the annual assessments each fiscal year, the City and Assessment Engineer shall apply an EBU that reflects the property’s estimated proportional special benefit from exiting improvements and/or portion of the new improvements to be installed and accepted during the upcoming fiscal year. If the parcel is not expected to be subdivided and no new improvements are being accepted for maintenance in the upcoming fiscal year, the Assessment Engineer may assign such parcels a weighted proportional EBU comparable to that assigned to Vacant/Undeveloped parcels. If the parcel is anticipated to be partially or fully subdivided, and/or new improvements associated with the development of the property are anticipated to come online for maintenance during the fiscal year, the Assessment Engineer may assign to such parcels an EBU that reasonably reflects the parcel’s proportional special benefit from the improvements and services provided as compared to other properties in the Zone up to the maximum EBU for which the property was ballot.

Non-Residential Developed -- This classification includes developed properties that are identified or zoned for commercial, industrial, or other non-residential use including offices, hotels, recreational facilities (excluding parks and golf courses), and institutional facilities including, hospitals, churches or facilities utilized by other non-profit organizations, whether those facilities are publicly owned (non-taxable) or privately owned. Based on an overall evaluation of development in the City when the District was established, it was determined that the average single-family residential development yielded approximately three (3) dwelling units per acre of land. Thus, it was determined that the special benefit for these non-residential properties compared to a single-family residential parcel is proportional to 3.0 EBU multiplied by the acreage of the parcel. Therefore, the EBU assigned to each non-residential property is 3.0 EBU per acre (e.g., A 2.25-acre parcel identified as non-residential is assigned 6.75 EBU).

School (Public/Private) -- This classification includes those parcels that are identified specifically as school sites that include playground or recreational areas (both public and private). Based on an evaluation of the various school sites in the City, it is estimated that on average, 1/3rd (approximately 33.33%) of the total acreage for these parcels is actually developed with structures and parking facilities similar to non-residential developed parcels. The remaining parcel acreage

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

(approximately 66.67%) is generally associated with playground areas and/or sports fields similar to park facilities (e.g., Park Parcels). In recognition of the overall development and use of these properties it has been determined that parcels identified as Schools shall be assigned a proportional EBU that reflects the 1/3rd of the parcel’s acreage being developed non-residential acreage (33.33% of acreage x 3.0 EBU/acre) and 2/3rd of the parcel’s acreage being park acreage (66.67% of acreage x 0.75 EBU/acre). The average of these two calculations results in an EBU of 1.50 EBU per acre. (e.g., A 12.00-acre school parcel is assigned 18.00 EBU [12.0 acres x 1.50 EBU/acre]).

Park -- This classification includes properties that are identified as Parks which have been developed for public use and provide similar public amenities and improvements funded by the District assessments. Although it is recognized that the improvements provided within the various Zones of the District were primarily constructed and installed as the result of property development, it is also recognized that a majority of these improvements were constructed in part to support the overall development of properties within the District and/or Zone to their full and best use. Therefore, when the District was established, it was determined that parcels identified as Park Parcels shall be assigned a proportional EBU that is 25% of the developed non-residential property, or 0.75 EBU per acre, up to a maximum of 5 acres per parcel. (e.g., A 6.00-acre parcel identified as a vacant-rural parcel is assigned 3.75 EBU [5.0 acres x 0.75 EBU/acre]).

Golf Course -- This classification includes all parcels that are identified as all, or a portion of, a golf course. Such properties, like schools, are somewhat unique in that the property use is a combination of developed non-residential and vacant/rural/park use. However, unlike schools, a more significant portion of the acreage for such development would be considered vacant/rural/park. In order to establish a proportional calculation of the special benefits for such properties from the District improvements as compared to other property uses, parcels identified as Golf Course Parcels shall be assigned a proportional EBU of 1.50 EBU per acre (similar to School Parcels), but recognizing that much of the acreage associated with these parcels is vacant/rural/park acreage, the maximum acreage applied in the special benefit calculation shall be limited to a maximum of 5 acres per parcel (APN). (e.g., A 10.00-acre parcel identified as a golf course parcel is assigned 7.50 EBU [5.0 acres x 1.50 EBU/acre]).

Vacant/Rural (Undeveloped) -- This classification includes properties that are identified as parcels with no development but have development potential. Although it is recognized that the improvements provided within the various Zones of the District were primarily constructed and installed as the result of property development, it is also recognized that the majority of these improvements were constructed in part to support the overall development of properties within the District and/or Zone to their full and best use, including vacant undeveloped properties.

Therefore, when the District was established, it was determined that parcels identified as Vacant/Undeveloped Parcels shall be assigned a proportional EBU that is 25% of the developed non-residential property, or 0.75 EBU per acre, up to a maximum of 5 acres per parcel. (e.g., A

6.00-acre parcel identified as a vacant-rural parcel is assigned 3.75 EBU [5.0 acres x 0.75 EBU/acre]).

However, within Local Landscaping Zones L-5A, L-5B and L-5C, a portion of the Zones are currently identified as vacant (undeveloped properties) that will be developed based on the overall development plans for the area. Therefore, in order to ensure a fair proportionality between the developed and undeveloped properties in these three Zones, the maximum of 5 acres per parcel for vacant-rural parcels is not applied in these Zones. (e.g., A 6.00-acre parcel identified as a vacant-rural parcel is assigned 4.50 EBU [6.0 acres x 0.75 EBU/acre]).

Special Case -- In many landscaping and lighting districts (particularly districts that have a wide range of land uses and property development) there may be one or more parcels that the standard

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

land use classifications and proportionality identified above do not accurately identify the use and special benefit received from the improvements. Properties that are typically classified as Special Case Parcels usually involve some type of development or land restrictions whether those restrictions are temporary or permanent and affect the properties proportional special benefit.

Examples of such restrictions may include situations where only a small percentage of the parcel’s total acreage can actually be developed. In such a case, the net usable acreage of the parcel rather than the gross acreage of the parcel may be applied to calculate the parcel’s proportional special benefit. Each such parcel shall be addressed on a case-by-case basis by the assessment engineer and the EBU assigned to such parcels shall be based on the specific issues related to that parcel and its proportional special benefit compared to other properties that receive special benefits from the improvements.

Exempt – Excluded from District assessments are the areas of public streets, private streets, and other roadways, dedicated public easements and open spaces, rights-of-ways including public greenbelts and parkways or that portion of public property that is not developed and used for business purposes similar to private commercial, industrial, and institutional activities. (These types of properties are not usually assigned an Assessor’s Parcel Number by the County). Also exempt from assessments are utility rights-of-way, common areas (such as in condominium complexes), landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be independently developed. It has been determined that these types of properties receive no direct benefit from the improvements and receive no special benefit or general benefits from the continued operation and maintenance of those improvements.

A summary of the applied Equivalent Benefit Units (EBUs) for the various land use classifications within the District is shown in the following table:
(1) For calculation of Local Landscaping Zone Benefits in Zones L-5A, L-5B & L-5C, the 5.0 Acre Maximum does not apply to Vacant/Rural (Undeveloped) parcels.

Land Use Equivalent Benefit Unit Formula
Residential Single-Family 1.000 EBU per Unit/Lot
Residential Multi-Family 0.800 EBU per Unit
Mobile Home Park 0.500 EBU per Unit/Space
Non-Residential Developed 3.000 EBU per Acre
School (Public/Private) 1.500 EBU per Acre
Planned Residential Development 1.000 EBU per Unit/Lot
Park 0.750 EBU per Acre (Maximum of 5 Acres)
Golf Course 1.500 EBU per Acre (Maximum of 5 Acres)
(1) Vacant/Rural (Undeveloped) 0.750 EBU per Acre (Maximum of 5 Acres) Special Case Varied EBU per Adjusted Acreage or Units
Exempt 0.000 EBU per Acre

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Equivalent Benefit Unit Summary
The following is a summary of the Equivalent Benefit Units applicable to the various land use classifications identified in each District Zone:

Local Landscaping Zones
Local Landscaping Zone L-1A
Local Landscaping Zone L-1B
Local Landscaping Zone L-1C
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 1,199 1,197 - 1,199.0000
School (Public/Private) 1 - 20.483 30.7245
Park 4 - 11.809 8.8568
Vacant/Rural (Undeveloped) 4 - 11.516 8.6370
Exempt 7 - 60.454 -
Totals 1,215 1,197 104.262 1,247.2183
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 622 622 - 622.0000
Vacant/Rural (Undeveloped) 3 - 8.474 6.3555
Exempt 11 - 33.049 -
Totals 636 622 41.523 628.3555
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 372 372 - 372.0000
Park 2 - 6.408 4.8060
Exempt 5 - 22.727 -
Totals 379 372 29.135 376.8060

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zone L-1D
Local Landscaping Zone L-1E
Local Landscaping Zone L-2A
Local Landscaping Zone L-2B
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 48 48 - 48.0000
Non-Residential Developed 1 - 1.098 3.2940
Park 1 - 1.514 1.1355
Exempt 1 - 1.957 -
Totals 51 48 4.569 52.4295
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 243 243 - 243.0000
Residential Multi-Family 1 400 - 320.0000
Exempt 12 - 10.708 -
Totals 256 643 10.708 563.0000
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 301 301 - 301.0000
Vacant/Rural (Undeveloped) 1 - 5.000 3.7500
Totals 302 301 5.000 304.7500
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 564 564 - 564.0000
Park 1 - 2.967 2.2253
Exempt 15 - 12.835 -
Totals 580 564 15.802 566.2253

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zone L-2C
Local Landscaping Zone L-2D
Local Landscaping Zone L-2E
Local Landscaping Zone L-2F
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 1,088 1,088 - 1,088.0000
Park 1 - 5.000 3.7500
Exempt 59 - 63.569 -
Totals 1,148 1,088 68.569 1,091.7500
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 278 278 - 278.0000
Exempt 3 - 1.367 -
Totals 281 278 1.367 278.0000
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 105 105 - 105.0000
Vacant/Rural (Undeveloped) 2 - 2.957 2.2178
Exempt 1 - 0.785 -
Totals 108 105 3.742 107.2178
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 124 124 - 124.0000
Exempt 1 - 1.018 -
Totals 125 124 1.018 124.0000

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zone L-2G
Local Landscaping Zone L-2H
Local Landscaping Zone L-2I
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 630 630 - 630.0000
Park 2 - 5.983 4.4873
Vacant/Rural (Undeveloped) 12 - 25.152 18.8642
Special Case 3 - 2.403 1.8023
Exempt 30 - 64.948 -
Totals 677 630 98.486 655.1538
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 419 419 - 419.0000
Vacant/Rural (Undeveloped) 1 - 3.789 2.8418
Exempt 3 - 1.405 -
Totals 423 419 5.194 421.8418
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 607 607 - 607.0000
Vacant/Rural (Undeveloped) 1 - 0.924 0.6930
Exempt 25 - 42.419 -
Totals 633 607 43.343 607.6930

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zone L-2J
Local Landscaping Zone L-2K
Local Landscaping Zone L-2L
Local Landscaping Zone L-2M
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 385 385 - 385.0000
Non-Residential Developed 2 - 3.982 11.9460
School (Public/Private) 1 - 0.812 1.2180
Park 4 - 11.080 8.3101
Vacant/Rural (Undeveloped) 1 - 2.585 1.9388
Special Case 1 - 24.244 30.3050
Exempt 6 - 7.516 -
Totals 400 385 50.219 438.7179
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 363 363 - 363.0000
Residential Multi-Family 1 124 - 99.2000
Non-Residential Developed 1 - 1.658 4.9740
Vacant/Rural (Undeveloped) 3 - 10.681 8.0108
Exempt 9 - 50.203 -
Totals 377 487 62.542 475.1848
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 133 133 - 133.0000
Exempt 1 - 0.491 -
Totals 134 133 0.491 133.0000
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 201 201 - 201.0000
Non-Residential Developed 9 - 9.065 27.1950
Exempt 18 - 9.641 -
Totals 228 201 18.706 228.1950

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zone L-2N
Local Landscaping Zone L-2O
Local Landscaping Zone L-2P
Local Landscaping Zone L-2Q
Land Use Parcels Units
Applied
Acreage EBUs
Non-Residential Developed 2 - 22.740 68.2200
Park 2 - 10.000 7.5000
Special Case 1 - 1.102 0.8265
Exempt 1 - 3.493 -
Totals 6 - 37.335 76.5465
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 225 225 - 225.0000
Exempt 14 - 3.727 -
Totals 239 225 3.727 225.0000
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 88 88 - 88.0000
Park 1 - 2.480 1.8600
Vacant/Rural (Undeveloped) 1 - 0.046 0.0345
Exempt 7 - 5.819 -
Totals 97 88 8.345 89.8945
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 315 315 - 315.0000
Vacant/Rural (Undeveloped) 2 - 4.161 3.1208
Exempt 13 - 3.763 -
Totals 330 315 7.924 318.1208

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zone L-2R
Local Landscaping Zone L-2S
Local Landscaping Zone L-2T
Local Landscaping Zone L-2U
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 193 193 - 193.0000
Park 1 - 0.758 0.5685
Exempt 6 - 2.870 -
Totals 200 193 3.628 193.5685
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 118 118 - 118.0000
Non-Residential Developed 1 - 23.477 70.4310
Exempt 6 - 0.439 -
Totals 125 118 23.916 188.4310
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 274 274 - 274.0000
Exempt 10 - 5.943 -
Totals 284 274 5.943 274.0000
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 117 117 - 117.0000
Exempt 1 - 0.388 -
Totals 118 117 0.388 117.0000

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zone L-2V
Local Landscaping Zone L-3
Local Landscaping Zone L-4A
Local Landscaping Zone L-4B
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 234 234 - 234.0000
Vacant/Rural (Undeveloped) 14 - 18.492 13.8693
Exempt 20 - 26.733 -
Totals 268 234 45.225 247.8693
Land Use Parcels Units
Applied
Acreage EBUs
Residential Multi-Family 1 69 - 55.2000
Non-Residential Developed 63 - 152.288 456.8640
Vacant/Rural (Undeveloped) 5 - 6.531 4.8984
Exempt 20 - 55.108 -
Totals 89 69 213.927 516.9624
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 140 140 - 140.0000
Park 1 - 2.537 1.9028
Vacant/Rural (Undeveloped) 1 - 0.103 0.0773
Exempt 8 - 7.111 -
Totals 150 140 9.751 141.9801
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 100 100 - 100.0000
Park 2 - 1.197 0.8978
Exempt 3 - 3.716 -
Totals 105 100 4.913 100.8978

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zone L-5A
Local Landscaping Zone L-5B
Local Landscaping Zone L-5C
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 745 745 - 745.0000
Vacant/Rural (Undeveloped) 9 - 25.338 19.0038
Exempt 43 - 89.979 -
Totals 797 745 115.317 764.0038
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 1,131 1,131 - 1,131.0000
School (Public/Private) 1 - 11.230 16.8450
Park 2 - 10.000 7.5000
Golf Course 7 - 26.172 39.2580
Vacant/Rural (Undeveloped) 7 - 26.977 20.2329
Exempt 112 - 146.935 -
Totals 1,260 1,131 221.314 1,214.8359
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 689 689 - 689.0000
School (Public/Private) 1 - 16.324 24.4860
Park 3 - 8.542 6.4066
Vacant/Rural (Undeveloped) 1 - 8.934 6.7005
Special Case 1 - 47.150 58.9375
Exempt 46 - 260.637 -
Totals 741 689 341.587 785.5306

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Arterial Landscaping Zones
Arterial Landscaping Zone A-1
Arterial Landscaping Zone A-2
Arterial Landscaping Zone A-3
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 2,884 2,882 - 2,884.0000
Residential Multi-Family 2 469 - 375.2000
Non-Residential Developed 128 - 237.849 713.5470
School (Public/Private) 1 - 20.483 30.7245
Park 11 - 37.252 27.9391
Vacant/Rural (Undeveloped) 21 - 43.761 32.8210
Exempt 213 - 1,654.758 -
Totals 3,260 3,351 1,994.103 4,064.2316
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 1,058 1,058 - 1,058.0000
Non-Residential Developed 2 - 3.982 11.9460
School (Public/Private) 1 - 0.812 1.2180
Park 5 - 13.560 10.1701
Vacant/Rural (Undeveloped) 3 - 3.555 2.6663
Special Case 1 - 24.244 30.3050
Exempt 34 - 54.652 -
Totals 1,104 1,058 100.805 1,114.3054
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 1,156 1,156 - 1,156.0000
Residential Multi-Family 1 124 - 99.2000
Non-Residential Developed 12 - 33.463 100.3890
Park 2 - 10.000 7.5000
Vacant/Rural (Undeveloped) 21 - 49.173 36.8801
Special Case 1 - 1.102 0.8265
Exempt 71 - 852.206 -
Totals 1,264 1,280 945.944 1,400.7956

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Arterial Landscaping Zone A-4
Arterial Landscaping Zone A-5
Arterial Landscaping Zone A-6
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 2,714 2,714 - 2,714.0000
Residential Multi-Family 3 164 - 131.2000
Non-Residential Developed 13 - 21.795 65.3850
School (Public/Private) 4 - 42.932 64.3980
Park 10 - 20.469 15.3520
Vacant/Rural (Undeveloped) 20 - 18.584 13.9384
Exempt 85 - 113.764 -
Totals 2,849 2,878 217.544 3,004.2734
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 2,867 2,867 - 2,867.0000
Non-Residential Developed 1 - 23.477 70.4310
School (Public/Private) 1 - 16.324 24.4860
Park 5 - 12.798 9.5986
Vacant/Rural (Undeveloped) 17 - 37.270 27.9528
Special Case 4 - 49.953 61.0398
Exempt 115 - 347.038 -
Totals 3,010 2,867 486.860 3,060.5082
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 1,999 1,997 - 1,999.0000
Non-Residential Developed 4 - 44.804 134.4120
School (Public/Private) 1 - 11.230 16.8450
Park 2 - 10.000 7.5000
Golf Course 7 - 26.172 39.2580
Vacant/Rural (Undeveloped) 22 - 59.155 44.3666
Exempt 154 - 237.108 -
Totals 2,189 1,997 388.469 2,241.3816

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Arterial Landscaping Zone A-7
Arterial Landscaping Zone A-8
Arterial Landscaping Zone A-9
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 4,701 4,701 - 4,701.0000
Residential Multi-Family 46 393 - 314.4000
Mobile Home Park 2 288 - 144.0000
Non-Residential Developed 167 - 232.650 697.9500
School (Public/Private) 11 - 49.115 73.6725
Park 19 - 41.049 30.7872
Vacant/Rural (Undeveloped) 55 - 32.321 24.2420
Special Case 2 - 0.951 0.7133
Exempt 367 - 103.682 -
Totals 5,370 5,382 459.768 5,986.7650
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 2,253 2,252 - 2,253.0000
Residential Multi-Family 1 2 - 1.6000
Non-Residential Developed 21 - 47.344 142.0320
Vacant/Rural (Undeveloped) 46 - 30.483 22.8633
Exempt 85 - 125.852 -
Totals 2,406 2,254 203.679 2,419.4953
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 2,370 2,370 - 2,370.0000
Non-Residential Developed 1 - 4.889 14.6670
Park 2 - 7.967 5.9753
Vacant/Rural (Undeveloped) 1 - 3.789 2.8418
Exempt 84 - 80.278 -
Totals 2,458 2,370 96.923 2,393.4841

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Arterial Street Lighting Zone
Local Street Lighting Zone
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 22,002 21,997 - 22,002.0000
Residential Multi-Family 53 1,152 - 921.6000
Mobile Home Park 2 288 - 144.0000
Non-Residential Developed 349 - 650.253 1,950.7590
School (Public/Private) 19 - 140.896 211.3440
Park 56 - 153.095 114.8223
Golf Course 7 - 26.172 39.2580
Vacant/Rural (Undeveloped) 206 - 278.091 208.5723
Special Case 8 - 76.250 92.8846
Exempt 1,208 - 3,569.338 -
Totals 23,910 23,437 4,894.095 25,685.2402
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 18,022 18,017 - 18,022.0000
Residential Multi-Family 47 652 - 521.6000
Mobile Home Park 2 288 - 144.0000
Non-Residential Developed 331 - 622.404 1,867.2120
School (Public/Private) 18 - 135.551 203.3265
Park 49 - 133.774 100.3314
Golf Course 7 - 26.172 39.2580
Vacant/Rural (Undeveloped) 148 - 204.179 153.1373
Special Case 8 - 76.250 92.8846
Exempt 917 - 1,740.102 -
Totals 19,549 18,957 2,938.432 21,143.7498

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Traffic Signal Zones
Traffic Signal Zone TS-1
Traffic Signal Zone TS-2
Traffic Signal Zone TS-3
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 2,884 2,882 - 2,884.0000
Residential Multi-Family 1 400 - 320.0000
Non-Residential Developed 65 - 85.561 256.6830
School (Public/Private) 1 - 20.483 30.7245
Park 11 - 37.252 27.9391
Vacant/Rural (Undeveloped) 20 - 57.230 42.9226
Exempt 196 - 2,090.138 -
Totals 3,178 3,282 2,290.664 3,562.2692
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 19,118 19,115 - 19,118.0000
Residential Multi-Family 51 683 - 546.4000
Mobile Home Park 2 288 - 144.0000
Non-Residential Developed 221 - 412.404 1,237.2120
School (Public/Private) 18 - 120.413 180.6195
Park 45 - 115.843 86.8832
Golf Course 7 - 26.172 39.2580
Vacant/Rural (Undeveloped) 181 - 214.330 160.7513
Special Case 8 - 76.250 92.8846
Exempt 992 - 1,424.092 -
Totals 20,643 20,086 2,389.504 21,606.0086
Land Use Parcels Units
Applied
Acreage EBUs
Residential Multi-Family 1 69 - 55.2000
Non-Residential Developed 63 - 152.288 456.8640
Vacant/Rural (Undeveloped) 5 - 6.531 4.8984
Exempt 20 - 55.108 -
Totals 89 69 213.927 516.9624

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Calculation of Assessments
An assessment amount per EBU in each Zone is calculated by:

Taking the “Total Annual Expenses” (Total budgeted costs) and subtracting the “General Benefit Expenses (City Funded)”, to establish the “Total Eligible Special Benefit Expenses”; Total Annual Expenses – General Benefit Expenses = Total Eligible Special Benefit Expenses To the resulting “Eligible Special Benefit Expenses”, various “Funding Adjustments/Contributions” may be applied that may include, but are not limited to:
➢ “Available Ad Valorem Revenues Applied”, represents an adjustment (reduction) in the amount to be collected utilizing ad valorem revenue that may be available for the Zone that was not applied for general benefit expenses.
➢ “Unfunded Reserve Fund Collection” represents an adjustment (reduction) in the amount to be collected for “Operational Reserve Funding” that was budgeted as part of the Total Annual Expenses.
➢ “Unfunded CIP/Rehabilitation Fund Collection”, represents an adjustment (reduction) in the amount to be collected for “CIP & Rehabilitation Reserve Fund Collection” that was budgeted as part of the Total Annual Expenses.
➢ “Reserve Fund Transfer/Deduction” represents an amount of available existing funds from the “Operational Reserve Fund Balances” being applied to pay a portion of the Special Benefit Expenses for the fiscal year.
➢ “Additional City Contribution and/or Service Reductions”, represents a further adjustment that addresses the funding gap between the amount budgeted to provide the improvements and services (“Special Benefit Expenses”); and the amount that will be collected through the assessments. This funding gap may be addressed by an additional City contribution, reductions in service and service expenses, or a combination of the two.

These adjustments to the Special Benefit Expenses result in the net special benefit amount to be assessed “Balance to Levy”;
Eligible Special Benefit Expenses +/- Funding Adjustments/Contributions =Balance to Levy The amount identified as the “Balance to Levy” is divided by the total number of EBUs of parcels that benefit to establish the “Assessment Rate” or “Assessment per EBU” for the fiscal year. This Rate is then applied back to each parcel’s individual EBU to calculate the parcel’s proportionate special benefit and assessment for the improvements.

Balance to Levy / Total EBU = Assessment per EBU (Assessment Rate) Assessment per EBU x Parcel EBU = Parcel Assessment Amount Annual Inflationary Adjustment (Assessment Range Formula) In fiscal year 1997/1998, in part as a result of Proposition 218, which was approved on the November 1996 statewide ballot and added Article XIII D to the California State Constitution, the City took steps to reorganize the District to more fully reflect the special benefits associated with the District improvements and conducted a protest ballot proceeding for the proposed District assessments. Notices and ballots were mailed to all property owners within the District, outlining the changes to the method of apportionment and the resulting assessment amount proposed for each property and that such assessments would include an annual inflationary adjustment (often

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

referred to as an Assessment Range Formula or escalator) based on the Consumer Price Index (CPI). On July 1, 1997, the ballot results were tabulated with eighty-three percent (83%) of the returned assessment ballots approving the assessment rates and annual inflationary adjustment.

The purpose of establishing an Assessment Range Formula is to provide for reasonable increases and inflationary adjustment that are inevitably associated with providing for the maintenance and operation of landscaping and lighting improvements, thereby reducing the need for additional noticing and balloting procedures simply because of normal inflationary factors.

The Assessment Range Formula for Local Landscaping Zone L-2V is defined by the following:

In fiscal year 2018/2019 the property owners of record within Local Landscaping Zone L-2V, through a Property Owner Protest Ballot Proceeding, approved a new/increased assessment that included an Assessment Range Formula (inflationary adjustment) that over an initial four year period would increase the maximum assessment rate by the percentage increase to the prevailing wage for Landscape Maintenance Laborer as a result of the State of California’s proposed minimum wage increase adjustments. Over the first four years those adjustments were as follows:
fiscal year 2019/2020 (8.91%); fiscal year 2020/2021 (8.18%); fiscal year 2021/2022 (7.56%); and fiscal year 2022/2023 (7.03%). Commencing in fiscal year 2023/2024 and each fiscal year thereafter, the maximum assessment rate established for the improvements in fiscal year 2022/2023 (the previous fiscal year) may be adjusted by the percentage increase of the Local Consumer Price Index (CPI). The CPI used for the inflationary adjustment shall be for the Los Angeles-Riverside-Orange County Area for All Urban Consumers, as developed by U.S. Bureau of Labor Statistics. The CPI used shall be as determined by the Bureau of Labor Statistics for a similar period of time.

For fiscal year 2023/2024, the “Current Maximum Assessment Rate per EBU” identified in the following budgets (“Part III - Estimate of Costs”), the Maximum Assessment Rate per EBU for Zone L-2V represent a 7.45% increase to the Maximum Assessment Rate approved in the prior fiscal year fiscal based on the Annual Inflationary Adjustment (Assessment Range Formula) described above.

The Assessment Range Formula for Local Landscaping Zone L-2E and L-4A is defined by the following:

Commencing with fiscal year 2021/2022 and each fiscal year thereafter, the maximum assessment rate established for the improvements in the previous fiscal year may be adjusted by the percentage increase of the Local Consumer Price Index (CPI) plus three percent (CPI + 3.0%) The Consumer Price Index used for the inflationary adjustment shall be the CPI for the Los Angeles-Long Beach-Anaheim, CA, Area for All Urban Consumers, as developed by U.S. Bureau of Labor Statistics. The CPI used shall be as determined by the Bureau of Labor Statistics for a similar period of time.

Each fiscal year, the City shall identify the annual percentage change in the CPI, using the difference over a 12-month period between the current year and of the previous year. This annual percentage change is generally established based on the annual percentage change from the prior year, but a similar 12-month time period may be used if more current data is available. This percentage difference plus three percent shall then establish the range of increase to the maximum assessment rate allowed for Zone L-2E and Zone L-4A. If the percentage change in CPI is negative, the maximum assessment rate may be adjusted from the previous fiscal year by three percent. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City may use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

For fiscal year 2023/2024, the “Current Maximum Assessment Rate per EBU” identified in the following budgets (“Part III - Estimate of Costs”), the Maximum Assessment Rate per EBU for Zone L-2E and Zone L-4A represent a 10.45% increase to the Maximum Assessment Rate approved in the prior fiscal year fiscal based on the Annual Inflationary Adjustment (Assessment Range Formula) described above. (7.45% CPI +3.0% = 10.45%) The Assessment Range Formula for all other District Zones is defined by the following:

Commencing in fiscal year 1998/1999, and each fiscal year thereafter, the maximum assessment rates established for the improvements in the previous fiscal year for each Zone may be adjusted by the percentage increase of the Local Consumer Price Index (CPI). The CPI used for the inflationary adjustment shall be for the Los Angeles-Riverside-Orange County Area for All Urban Consumers, as developed by U.S. Bureau of Labor Statistics. The CPI used shall be as determined by the Bureau of Labor Statistics for a similar period of time.

Each fiscal year, the City shall identify the annual percentage change in the CPI, using the difference over a 12-month period between the current year and of the previous year. This annual percentage change is generally established based on the annual percentage change from the prior year, but a similar 12-month time period may be used if more current data is available. This percentage difference shall then establish the range of increase to the maximum assessment rates allowed. If the percentage change in the CPI is negative, the maximum assessment rates shall not be adjusted from the previous fiscal year (unchanged). Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City may use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living.

For fiscal year 2023/2024, the “Current Maximum Assessment Rate per EBU” identified in the following budgets (“Part III - Estimate of Costs”- Estimate of Costs), the Maximum Assessment Rate per EBU for all Zones except Zone L-2E and Zone L-4A represent a 7.45 % increase to the Maximum Assessment Rates approved in the prior fiscal year based on the Annual Inflationary Adjustment (Assessment Range Formula) described above.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Part III - Estimate of Costs
The following outlines the estimated costs (budgets) to maintain and service the various landscaping and lighting improvements described in "Part I - Plans and Specifications" of this Report for fiscal year 2023/2024. In some cases, the costs to properly service and maintain the improvements cannot be fully funded by the existing assessment revenues. Even with some additional funding support from the City, many of the desired services and activities, particularly those associated with long term repairs, replacements, and rehabilitation, will need to be postponed or eliminated. While City staff will ultimately determine which services and activities shall be eliminated or reduced to keep the actual costs and expenditures for the fiscal year within the current available revenues, the revenue shortfalls are expected to increase over the years as a result of inflation. To the extent any assessment funds remain after those funds are used to pay the cost of the special benefit in any particular Zone, those monies shall be placed in a reserve account for the respective Zone.

The City annually receives ad valorem funding for lighting and landscaping. These General Fund revenues are used to fund in whole or in part, the General Benefit Expenses and/or Additional City Contributions in specified Zones. For fiscal year 2023/2024, the ad valorem revenues are estimated to be $906,605 for lighting (used for Traffic Signals, Arterial Lighting and/or Local Lighting), and $68,040 for landscaping (which may be used in Local Landscaping Zones L-4A or L-4B, and any of the nine Arterial Landscaping Zones).

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zones L-1 (A through D)
Local Local Local Local
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-1A Zone L-1B Zone L-1C Zone L-1D

ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 89,155 $ 97,179 $ 24,447 $ 2,782 Contractual Services 377,485 399,844 93,463 10,468
Landscape Utilities 135,290 172,524 45,699 4,986
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 601,930 $ 669,546 $ 163,609 $ 18,236 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ - $ - $ - $ - CIP & Rehabilitation Fund Collection 83,525 91,805 22,257 2,486 Total CIP & Rehabilitation Funding $ 83,525 $ 91,805 $ 22,257 $ 2,486 Incidental Operational Expenses
Operational Reserve Funding $ 60,193 $ 66,955 $ 16,361 $ 1,824 City Administration/Professional Fees $ 79,425 $ 66,152 $ 22,715 $ 6,640 County Administration Fees 2,295 2,483 626 82
Miscellaneous Administration Expenses 1,191 992 341 100 Annual Administration Expenses 82,911 69,627 23,682 6,822 Total Annual Incidental Expenses $ 143,104 $ 136,582 $ 40,043 $ 8,646 TOTAL ANNUAL EXPENSES $ 828,559 $ 897,933 $ 225,909 $ 29,368 General Benefit Expenses (City Funded) (63,211) (107,023) (30,315) (3,188) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 765,348 $ 790,910 $ 195,594 $ 26,180

FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ -
Unfunded Reserve Fund Collection $ (60,193) $ (66,955) $ (16,361) $ (1,824) Unfunded CIP/Rehabilitation Fund Collection (83,525) (91,805) (22,257) (2,486) Reserve Fund Transfer/Deduction (105,431) (85,280) (1,023) (171) Additional City Contribution and/or Service Reductions - - - - Total Funding Adjustments / Contributions $ (249,149) $ (244,040) $ (39,641) $ (4,481) BALANCE TO LEVY $ 516,199 $ 546,870 $ 155,952 $ 21,700

DISTRICT STATISTICS
Total Parcels 1,215 636 379 51
Parcels Levied 1,208 625 374 50
Total Benefit Units 1,247.22 628.36 376.81 52.43
Full Special Benefit Cost Recovery Rate per EBU $613.64 $1,258.70 $519.08 $499.34 Authorized Maximum Assessment Rate per EBU $413.8855 $870.3269 $413.8855 $413.8855 Applied Assessment Rate per EBU $413.88 $870.32 $413.88 $413.88

RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 111,357 $ 141,467 $ 16,084 $ 324 Collections / (Contributions) (105,431) (85,280) (1,023) (171) Estimated Ending Fund Balance $ 5,925 $ 56,187 $ 15,061 $ 153

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zones L-1E; and L-2 (A through C)
Local Local Local Local
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-1E Zone L-2A Zone L-2B Zone L-2C

ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 2,066 $ 36,286 $ 31,137 $ 130,167 Contractual Services 9,631 145,094 124,342 466,701
Landscape Utilities 2,046 67,275 53,933 290,939
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 13,743 $ 248,655 $ 209,412 $ 887,807 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ 120,000 $ 10,000 $ 120,000 $ 10,000 CIP & Rehabilitation Fund Collection - 35,044 - 118,624 Total CIP & Rehabilitation Funding $ 120,000 $ 45,044 $ 120,000 $ 128,624 Incidental Operational Expenses
Operational Reserve Funding $ - $ 25,975 $ - $ 88,781
City Administration/Professional Fees $ 17,518 $ 26,652 $ 31,540 $ 95,267 County Administration Fees 454 961 1,083 3,335
Miscellaneous Administration Expenses 263 400 473 1,429 Annual Administration Expenses 18,235 28,013 33,096 100,031 Total Annual Incidental Expenses $ 18,235 $ 53,988 $ 33,096 $ 188,812 TOTAL ANNUAL EXPENSES $ 151,978 $ 347,688 $ 362,508 $ 1,205,242 General Benefit Expenses (City Funded) (1,809) (24,748) (24,071) (86,345) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 150,169 $ 322,940 $ 338,437 $ 1,118,897

FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ -
Unfunded Reserve Fund Collection $ - $ (25,975) $ - $ (88,781) Unfunded CIP/Rehabilitation Fund Collection - (5,136) - (38,403) Reserve Fund Transfer/Deduction (122,525) - (93,137) -
Additional City Contribution and/or Service Reductions - - - - Total Funding Adjustments / Contributions $ (122,525) $ (31,111) $ (93,137) $ (127,184) BALANCE TO LEVY $ 27,643 $ 291,829 $ 245,300 $ 991,713

DISTRICT STATISTICS
Total Parcels 256 302 580 1,148
Parcels Levied 244 302 565 1,089
Total Benefit Units 563.00 304.75 566.23 1,091.75
Full Special Benefit Cost Recovery Rate per EBU $266.73 $1,059.69 $597.71 $1,024.87 Authorized Maximum Assessment Rate per EBU $413.8855 $957.6089 $433.2244 $908.3737 Applied Assessment Rate per EBU $49.10 $957.60 $433.22 $908.36

RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 442,209 $ 180,762 $ 487,504 $ (25,581) Collections / (Contributions) (122,525) 29,909 (93,137) 80,221 Estimated Ending Fund Balance $ 319,684 $ 210,671 $ 394,367 $ 54,640

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zones L-2 (D through G)
Local Local Local Local
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-2D Zone L-2E Zone L-2F Zone L-2G

ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 39,014 $ 12,988 $ 6,246 $ 28,896 Contractual Services 126,303 46,018 29,749 119,056
Landscape Utilities 97,986 29,679 6,974 49,166
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 263,303 $ 88,684 $ 42,969 $ 197,119 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ 50,000 $ - $ 25,000 $ - CIP & Rehabilitation Fund Collection 34,597 11,819 6,096 43,570 Total CIP & Rehabilitation Funding $ 84,597 $ 11,819 $ 31,096 $ 43,570 Incidental Operational Expenses
Operational Reserve Funding $ 26,330 $ 8,868 $ 4,297 $ 36,172 City Administration/Professional Fees $ 26,909 $ 9,480 $ 6,701 $ 33,296 County Administration Fees 1,124 330 242 822
Miscellaneous Administration Expenses 404 142 101 499
Annual Administration Expenses 28,437 9,952 7,044 34,618 Total Annual Incidental Expenses $ 54,767 $ 18,820 $ 11,341 $ 70,790 TOTAL ANNUAL EXPENSES $ 402,667 $ 119,323 $ 85,406 $ 311,478 General Benefit Expenses (City Funded) (32,616) (7,626) (2,816) (16,821) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 370,051 $ 111,697 $ 82,590 $ 294,657

FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ -
Unfunded Reserve Fund Collection $ (26,330) $ (8,868) $ (4,297) $ (16,361) Unfunded CIP/Rehabilitation Fund Collection (34,597) (7,267) (6,096) - Reserve Fund Transfer/Deduction (2,912) - (19,524) -
Additional City Contribution and/or Service Reductions - - - - Total Funding Adjustments / Contributions $ (63,839) $ (16,135) $ (29,917) $ (16,361) BALANCE TO LEVY $ 306,211 $ 95,562 $ 52,673 $ 278,296

DISTRICT STATISTICS
Total Parcels 281 108 125 677
Parcels Levied 278 107 124 647
Total Benefit Units 278.00 107.22 124.00 655.15
Full Special Benefit Cost Recovery Rate per EBU $1,331.12 $1,041.77 $666.05 $449.75 Authorized Maximum Assessment Rate per EBU $1,101.4825 $891.2968 $424.7827 $424.7827 Applied Assessment Rate per EBU $1,101.48 $891.28 $424.78 $424.78

RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 285,849 $ 12,713 $ 92,585 $ 129,769 Collections / (Contributions) (2,912) 4,552 (19,524) 63,381 Estimated Ending Fund Balance $ 282,937 $ 17,266 $ 73,060 $ 193,150

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zones L-2 (H through K)
Local Local Local Local
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-2H Zone L-2I Zone L-2J Zone L-2K

ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 17,577 $ 18,333 $ 8,048 $ 28,809 Contractual Services 64,500 68,864 31,935 84,611
Landscape Utilities 37,455 37,390 15,342 85,814
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 119,532 $ 124,587 $ 55,324 $ 199,234 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ 25,000 $ 30,000 $ 20,000 $ - CIP & Rehabilitation Fund Collection - - - 25,594
Total CIP & Rehabilitation Funding $ 25,000 $ 30,000 $ 20,000 $ 25,594 Incidental Operational Expenses
Operational Reserve Funding $ - $ - $ - $ 19,923
City Administration/Professional Fees $ 20,901 $ 26,741 $ 16,827 $ 27,938 County Administration Fees 496 544 276 758
Miscellaneous Administration Expenses 314 401 252 419
Annual Administration Expenses 21,711 27,687 17,355 29,115 Total Annual Incidental Expenses $ 21,711 $ 27,687 $ 17,355 $ 49,038 TOTAL ANNUAL EXPENSES $ 166,242 $ 182,274 $ 92,680 $ 273,866 General Benefit Expenses (City Funded) (13,647) (14,390) (6,275) (20,420) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 152,595 $ 167,884 $ 86,405 $ 253,446

FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ -
Unfunded Reserve Fund Collection $ - $ - $ - $ (19,923) Unfunded CIP/Rehabilitation Fund Collection - - - (25,594) Reserve Fund Transfer/Deduction - (6,170) - (6,080)
Additional City Contribution and/or Service Reductions - - - - Total Funding Adjustments / Contributions $ - $ (6,170) $ - $ (51,597) BALANCE TO LEVY $ 152,595 $ 161,713 $ 86,405 $ 201,849

DISTRICT STATISTICS
Total Parcels 423 633 400 377
Parcels Levied 420 608 394 368
Total Benefit Units 421.84 607.69 438.72 475.18
Full Special Benefit Cost Recovery Rate per EBU $361.74 $276.26 $196.95 $533.36 Authorized Maximum Assessment Rate per EBU $424.7827 $424.7827 $424.7827 $424.7827 Applied Assessment Rate per EBU $361.74 $266.12 $196.96 $424.78

RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 228,136 $ 319,109 $ 232,456 $ 54,123 Collections / (Contributions) - (6,170) - (6,080)
Estimated Ending Fund Balance $ 228,136 $ 312,939 $ 232,456 $ 48,043

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zones L-2 (L through O)
Local Local Local Local
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-2L Zone L-2M Zone L-2N Zone L-2O

ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 12,213 $ 2,666 $ 2,501 $ 5,985 Contractual Services 41,950 8,379 9,167 28,227
Landscape Utilities 29,344 7,427 5,392 5,944
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 83,507 $ 18,473 $ 17,059 $ 40,157 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ 4,500 $ - $ 50,000 $ 20,000 CIP & Rehabilitation Fund Collection 11,058 - - -
Total CIP & Rehabilitation Funding $ 15,558 $ - $ 50,000 $ 20,000 Incidental Operational Expenses
Operational Reserve Funding $ 8,351 $ - $ - $ -
City Administration/Professional Fees $ 9,851 $ 8,019 $ 3,463 $ 9,468 County Administration Fees 327 79 212 209
Miscellaneous Administration Expenses 148 120 52 142
Annual Administration Expenses 10,326 8,219 3,727 9,819 Total Annual Incidental Expenses $ 18,677 $ 8,219 $ 3,727 $ 9,819 TOTAL ANNUAL EXPENSES $ 117,741 $ 26,692 $ 70,786 $ 69,976 General Benefit Expenses (City Funded) (7,406) (1,421) (1,779) (1,771) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 110,335 $ 25,271 $ 69,007 $ 68,205

FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ -
Unfunded Reserve Fund Collection $ (8,351) $ - $ - $ -
Unfunded CIP/Rehabilitation Fund Collection (11,058) - - - Reserve Fund Transfer/Deduction (8,009) - (36,492) -
Additional City Contribution and/or Service Reductions - - - - Total Funding Adjustments / Contributions $ (27,418) $ - $ (36,492) $ - BALANCE TO LEVY $ 82,918 $ 25,271 $ 32,515 $ 68,205

DISTRICT STATISTICS
Total Parcels 134 228 6 239
Parcels Levied 133 210 5 225
Total Benefit Units 133.00 228.20 76.55 225.00
Full Special Benefit Cost Recovery Rate per EBU $829.59 $110.74 $901.50 $303.13 Authorized Maximum Assessment Rate per EBU $623.4433 $424.7827 $424.7827 $424.7827 Applied Assessment Rate per EBU $623.44 $110.76 $424.78 $303.14

RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 46,689 $ 64,467 $ 56,692 $ 182,403 Collections / (Contributions) (8,009) - (36,492) -
Estimated Ending Fund Balance $ 38,680 $ 64,467 $ 20,200 $ 182,403

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zones L-2 (P through S)
Local Local Local Local
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-2P Zone L-2Q Zone L-2R Zone L-2S

ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 16,336 $ 5,114 $ 7,994 $ 2,082 Contractual Services 59,400 19,550 28,681 7,106
Landscape Utilities 34,789 10,322 18,048 5,146
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 110,525 $ 34,986 $ 54,723 $ 14,334 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ - $ 10,000 $ 10,000 $ 10,000 CIP & Rehabilitation Fund Collection 14,839 - 13,765 -
Total CIP & Rehabilitation Funding $ 14,839 $ 10,000 $ 23,765 $ 10,000 Incidental Operational Expenses
Operational Reserve Funding $ 11,053 $ - $ 11,931 $ -
City Administration/Professional Fees $ 10,508 $ 11,836 $ 9,582 $ 6,556 County Administration Fees 408 170 264 93
Miscellaneous Administration Expenses 158 178 144 98
Annual Administration Expenses 11,073 12,184 9,990 6,747 Total Annual Incidental Expenses $ 22,126 $ 12,184 $ 21,921 $ 6,747 TOTAL ANNUAL EXPENSES $ 147,490 $ 57,170 $ 100,409 $ 31,081 General Benefit Expenses (City Funded) (9,623) (3,231) (3,196) (1,544) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 137,867 $ 53,939 $ 97,213 $ 29,537

FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ -
Unfunded Reserve Fund Collection $ (11,053) $ - $ (11,931) $ - Unfunded CIP/Rehabilitation Fund Collection (14,839) - (3,058) - Reserve Fund Transfer/Deduction (2,109) - - -
Additional City Contribution and/or Service Reductions - - - - Total Funding Adjustments / Contributions $ (28,001) $ - $ (14,989) $ - BALANCE TO LEVY $ 109,866 $ 53,939 $ 82,224 $ 29,537

DISTRICT STATISTICS
Total Parcels 97 330 200 125
Parcels Levied 90 317 194 119
Total Benefit Units 89.89 318.12 193.57 188.43
Full Special Benefit Cost Recovery Rate per EBU $1,533.66 $169.56 $502.22 $156.75 Authorized Maximum Assessment Rate per EBU $1,222.1756 $424.7827 $424.7827 $424.7827 Applied Assessment Rate per EBU $1,222.16 $169.56 $424.78 $156.76

RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 57,632 $ 184,861 $ 65,730 $ 60,670 Collections / (Contributions) (2,109) - 10,707 -
Estimated Ending Fund Balance $ 55,523 $ 184,861 $ 76,437 $ 60,670

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zones L-2 (T through V) and L-3
Local Local Local Local
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-2T Zone L-2U Zone L-2V Zone L-3

ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 11,887 $ 4,319 $ 31,428 $ 2,338 Contractual Services 51,000 20,645 122,453 10,086
Landscape Utilities 17,721 4,679 63,565 3,664
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 80,608 $ 29,642 $ 217,447 $ 16,088 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ 50,000 $ 20,000 $ 50,000 $ 5,000 CIP & Rehabilitation Fund Collection - - 29,439 2,230
Total CIP & Rehabilitation Funding $ 50,000 $ 20,000 $ 79,439 $ 7,230 Incidental Operational Expenses
Operational Reserve Funding $ - $ - $ 21,745 $ 1,609
City Administration/Professional Fees $ 13,787 $ 5,547 $ 22,791 $ 16,120 County Administration Fees 433 166 959 118
Miscellaneous Administration Expenses 207 83 342 242
Annual Administration Expenses 14,427 5,796 24,092 16,481 Total Annual Incidental Expenses $ 14,427 $ 5,796 $ 45,837 $ 18,090 TOTAL ANNUAL EXPENSES $ 145,035 $ 55,438 $ 342,723 $ 41,407 General Benefit Expenses (City Funded) (8,155) (2,630) (14,367) (983) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 136,880 $ 52,808 $ 328,356 $ 40,424

FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ -
Unfunded Reserve Fund Collection $ - $ - $ (21,745) $ (1,609) Unfunded CIP/Rehabilitation Fund Collection - - (29,439) (2,230) Reserve Fund Transfer/Deduction (38,574) (3,109) (26,080) (5,904) Additional City Contribution and/or Service Reductions - - - - Total Funding Adjustments / Contributions $ (38,574) $ (3,109) $ (77,264) $ (9,743) BALANCE TO LEVY $ 98,306 $ 49,699 $ 251,092 $ 30,682

DISTRICT STATISTICS
Total Parcels 284 118 268 89
Parcels Levied 274 117 248 69
Total Benefit Units 274.00 117.00 247.87 516.96
Full Special Benefit Cost Recovery Rate per EBU $499.56 $451.35 $1,324.71 $78.20 Authorized Maximum Assessment Rate per EBU $424.7827 $424.7827 $1,013.0085 $59.3572 Applied Assessment Rate per EBU $358.78 $424.78 $1,013.00 $59.34

RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 176,410 $ 59,114 $ 143,582 $ 23,492 Collections / (Contributions) (38,574) (3,109) (26,080) (5,904) Estimated Ending Fund Balance $ 137,836 $ 56,005 $ 117,502 $ 17,589

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zones L-4 (A and B); and L-5 (A and B) * The City annually receives ad valorem funding for lighting and landscaping. These General Fund revenues are used to fund in whole or in part, the General Benefit Expenses and/or Additional City Contributions in specified Zones. For fiscal year 2023/2024 the ad valorem revenues are estimated to be $906,605 for lighting (may be used for Arterial Lighting, Local Lighting, and/or Traffic Signals), and $68,040 for landscaping (which may be used in Local Landscaping Zones L-4A or L-4B, and any of the nine Arterial Landscaping Zones.

Local Local Local Local
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-4A Zone L-4B Zone L-5A Zone L-5B

ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 12,291 $ 4,219 $ 62,792 $ 57,122 Contractual Services 45,597 15,504 235,697 209,839
Landscape Utilities 24,604 8,593 127,577 112,242
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 82,492 $ 28,316 $ 426,066 $ 379,203 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ 35,000 $ - $ - $ 100,000 CIP & Rehabilitation Fund Collection 11,143 3,817 57,531 51,268 Total CIP & Rehabilitation Funding $ 46,143 $ 3,817 $ 57,531 $ 151,268 Incidental Operational Expenses
Operational Reserve Funding $ 8,249 $ 2,832 $ 42,607 $ 37,920 City Administration/Professional Fees $ 10,043 $ 4,980 $ 52,957 $ 62,681 County Administration Fees 416 111 1,610 1,779
Miscellaneous Administration Expenses 151 75 794 940
Annual Administration Expenses 10,609 5,166 55,361 65,400 Total Annual Incidental Expenses $ 18,858 $ 7,998 $ 97,968 $ 103,320 TOTAL ANNUAL EXPENSES $ 147,493 $ 40,131 $ 581,566 $ 633,791 General Benefit Expenses (City Funded) (8,619) (3,864) (58,803) (49,849) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 138,874 $ 36,267 $ 522,763 $ 583,942

FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ (31,833) $ (23,724) $ - $ - Unfunded Reserve Fund Collection $ (3,982) $ (1,155) $ (42,607) $ (37,920) Unfunded CIP/Rehabilitation Fund Collection - - (10,370) (51,268) Reserve Fund Transfer/Deduction - - - (41,572)
Additional City Contribution and/or Service Reductions - - - - Total Funding Adjustments / Contributions $ (35,815) $ (24,879) $ (52,977) $ (130,760) BALANCE TO LEVY $ 103,059 $ 11,388 $ 469,786 $ 453,182

DISTRICT STATISTICS
Total Parcels 150 105 797 1,260
Parcels Levied 142 102 754 1,148
Total Benefit Units 141.98 100.90 764.00 1,214.84
Full Special Benefit Cost Recovery Rate per EBU $978.12 $359.44 $684.24 $480.68 Authorized Maximum Assessment Rate per EBU $725.8761 $112.8720 $614.9070 $373.0405 Applied Assessment Rate per EBU $725.86 $112.86 $614.90 $373.04

RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 82,545 $ 8,134 $ 104,876 $ 669,049 Collections / (Contributions) 15,410 5,494 47,161 (41,572) Estimated Ending Fund Balance $ 97,955 $ 13,629 $ 152,037 $ 627,477

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2023/2024

Local Landscaping Zone L-5C and Arterial Landscaping Zones (A-1 through A-3) * The City annually receives ad valorem funding for lighting and landscaping. These General Fund revenues are used to fund in whole or in part, the General Benefit Expenses and/or Additional City Contributions in specified Zones. For fiscal year 2023/2024 the ad valorem revenues are estimated to be $906,605 for lighting (may be used for Arterial Lighting, Local Lighting, and/or Traffic Signals), and $68,040 for landscaping (which may be used in Local Landscaping Zones L-4A or L-4B, and any of the nine Arterial Landscaping Zones.

Local Arterial Arterial Arterial
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-5C Zone A-1 Zone A-2 Zone A-3

ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 16,501 $ 15,569 $ 27,865 $ 13,155 Contractual Services 69,230 61,417 94,229 49,890
Landscape Utilities 25,436 31,299 67,927 27,474
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 111,167 $ 108,285 $ 190,020 $ 90,518 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ 100,000 $ 50,000 $ - $ - CIP & Rehabilitation Fund Collection - - 25,107 12,204
Total CIP & Rehabilitation Funding $ 100,000 $ 50,000 $ 25,107 $ 12,204 Incidental Operational Expenses
Operational Reserve Funding $ - $ - $ 19,002 $ 9,052
City Administration/Professional Fees $ 31,216 $ 31,461 $ 21,342 $ 15,038 County Administration Fees 727 569 709 353
Miscellaneous Administration Expenses 468 472 320 226
Annual Administration Expenses 32,412 32,502 22,372 15,617 Total Annual Incidental Expenses $ 32,412 $ 32,502 $ 41,374 $ 24,669 TOTAL ANNUAL EXPENSES $ 243,578 $ 190,787 $ 256,501 $ 127,391 General Benefit Expenses (City Funded) (16,606) (4,444) (11,105) (9,562) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 226,972 $ 186,343 $ 245,396 $ 117,829

FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ -
Unfunded Reserve Fund Collection $ - $ - $ (19,002) $ (9,052) Unfunded CIP/Rehabilitation Fund Collection - - (25,107) (12,204) Reserve Fund Transfer/Deduction (4,556) - - (1,585)
Additional City Contribution and/or Service Reductions - - (125,726) - Total Funding Adjustments / Contributions $ (4,556) $ - $ (169,835) $ (22,841) BALANCE TO LEVY $ 222,416 $ 186,343 $ 75,561 $ 94,988

DISTRICT STATISTICS
Total Parcels 741 3,260 1,104 1,264
Parcels Levied 695 3,047 1,070 1,193
Total Benefit Units 785.53 4,064.23 1,114.31 1,400.80
Full Special Benefit Cost Recovery Rate per EBU $288.94 $45.85 $220.22 $84.12 Authorized Maximum Assessment Rate per EBU $373.0405 $67.8125 $67.8125 $67.8125 Applied Assessment Rate per EBU $283.16 $45.86 $67.80 $67.80

RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 467,415 $ 908,551 $ - $ 53,348 Collections / (Contributions) (4,556) - - (1,585)
Estimated Ending Fund Balance $ 462,859 $ 908,551 $ - $ 51,764