Title
a. Certify compliance with State law with respect to the levying of general and specific taxes, assessments, and property-related fees and charges for County Service Areas 1, 9, 15, 19, 20, 23, 24, 26, 30, 31, 32, 33, 35, 37, 38, 41, 44, 45, 47, 50, 51, 52, 53, 54, 56, 58, 62, 66, 68, 72, and 75.
b. Authorize the Auditor-Controller to enter the amount of the charges against the respective lots or parcels as they appear in the assessment roll for FY 2018-19 as described in Exhibit 1 of each Resolution.
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors acting as the Board of Directors for County Service Areas 1, 9, 15, 19, 20, 23, 24, 26, 30, 31, 32, 33, 35, 37, 38, 41, 44, 45, 47, 50, 51, 52, 53, 54, 56, 58, 62, 66, 68, 72, and 75 adopt Resolutions to:
a. Certify compliance with State law with respect to the levying of general and specific taxes, assessments, and property-related fees and charges for County Service Areas 1, 9, 15, 19, 20, 23, 24, 26, 30, 31, 32, 33, 35, 37, 38, 41, 44, 45, 47, 50, 51, 52, 53, 54, 56, 58, 62, 66, 68, 72, and 75;
b. Authorize the Auditor-Controller to enter the amounts of the charges against the respective lots or parcels as they appear in the assessment roll for FY 2018-19 as described in Exhibit 1 of each Resolution.
SUMMARY/DISCUSSION:
Resolutions must be adopted to establish annual fees in compliance with State and County requirements and to collect service charges on the County Tax Roll. Each Resolution contains a report of service charges for the individual County Service Area (CSA) within Exhibit 1 of the corresponding Resolution. The Resolution for CSA 45 includes two separate assessment tables because it has two tax code zones. Each Resolution lists the parcel of land affected and the associated service charges to be assessed. Services provided are specified in each enabling ordinance. Attachment A provides a summary of the assessments for a typical single-family dwelling. There are no changes in the service charge amount from the previous year. There are no assessments shown for CSAs 17, 25, 34, 55, 57, and 67 because these CSAs are entirely funded by a portion of the general property tax charged to each parcel.
OTHER AGENCY INVOLVEMENT:
Placement of assessments on the property tax rolls is completed by the Treasurer-Tax Collector’s Office.
FINANCING:
Most assessments have never been increased from the initial amount established upon creation of the CSA. A majority of CSAs also receive additional revenue that is allocated to the CSA from general property tax. Revenues for CSAs are limited to minimal levels of service, although there are several CSAs whose total revenue provides for a higher level of service. The current fee rates require certain CSAs to seek supplemental revenue from the General Fund or Capital Projects Fund to fund unanticipated or emergency projects. The adopted FY 2018-19 CSA budgets include funding for the preparation of engineer reports to determine the level of service necessary to meet the specific needs of each CSA. This will likely result in the need for higher assessments in several CSAs. Any increase in a property related assessment is subject to Proposition 218 procedures in each of the CSAs. Twenty-one (21) CSAs currently have insufficient fund balances to cover the costs of emergency repairs similar to those experienced in several CSAs over the last few years. This includes CSAs 9, 15, 17, 19, 25, 30, 31, 33, 34, 35, 44, 45, 47, 50, 51, 54, 57, 58, 66, 72, and 75. Sixteen (16) CSAs currently have fund balances that could likely cover the cost of such emergency repairs. This includes CSAs 1, 20, 23, 24, 26, 32, 37, 38, 41, 52, 53, 55, 56, 62, 67, and 68. The approximate annual service charge for a typical single-family dwelling in each CSA is shown in Attachment A.
BOARD OF SUPERVISORS STRATEGIC INITIATIVES:
Collection of CSA assessments funds maintenance of streetlighting, stormwater and drainage systems, streets and sidewalks, and parks.
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Economic Development |
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Administration |
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Health & Human Services |
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X |
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Infrastructure |
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Public Safety |
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Prepared by: |
Lynette Redman, Management Analyst III, (831) 796-6038 |
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Approved by: |
Shawne Ellerbee, RMA Deputy Director of Administrative Services |
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Approved by: |
Carl P. Holm, AICP, RMA Director |
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Attachments: |
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Attachment A |
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Table of Annual Service Charge for a Typical Single-Family Dwelling |
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Attachment B |
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CSA 1 Resolution |
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Attachment C |
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CSA 9 Resolution |
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Attachment D |
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CSA 15 Resolution |
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Attachment E |
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CSA 19 Resolution |
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Attachment F |
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CSA 20 Resolution |
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Attachment G |
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CSA 23 Resolution |
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Attachment H |
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CSA 24 Resolution |
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Attachment I |
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CSA 26 Resolution |
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Attachment J |
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CSA 30 Resolution |
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Attachment K |
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CSA 31 Resolution |
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Attachment L |
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CSA 32 Resolution |
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Attachment M |
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CSA 33 Resolution |
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Attachment N |
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CSA 35 Resolution |
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Attachment O |
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CSA 37 Resolution |
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Attachment P |
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CSA 38 Resolution |
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Attachment Q |
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CSA 41 Resolution |
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Attachment R |
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CSA 44 Resolution |
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Attachment S |
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CSA 45Resolution |
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Attachment T |
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CSA 47 Resolution |
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Attachment U |
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CSA 50 Resolution |
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Attachment V |
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CSA 51 Resolution |
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Attachment W |
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CSA 52 Resolution |
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Attachment X |
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CSA 53 Resolution |
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Attachment Y |
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CSA 54 Resolution |
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Attachment Z |
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CSA 56 Resolution |
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Attachment AA |
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CSA 58 Resolution |
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Attachment BB |
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CSA 62 Resolution |
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Attachment CC |
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CSA 66 Resolution |
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Attachment DD |
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CSA 68 Resolution |
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Attachment EE |
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CSA 72 Resolution |
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Attachment FF |
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CSA 75 Resolution |
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(Attachments are on file with the Clerk of the Board) |