File #: RES 17-128    Name: CSA Annual Assessments FY17-18
Type: BoS Resolution Status: Passed
File created: 7/6/2017 In control: Board of Supervisors
On agenda: 7/25/2017 Final action: 7/25/2017
Title: Acting on behalf of County Services 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; and 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 2017-18 as described in Exhibit 1 of each Resolution.
Attachments: 1. Board Report, 2. Attachment A - Table Annl Assessments 6-22-2017, 3. Attachment B - CSA 1, 4. Attachment C - CSA 9, 5. Attachment D - CSA 15, 6. Attachment E - CSA 19, 7. Attachment F - CSA 20, 8. Attachment G - CSA 23, 9. Attachment H - CSA 24, 10. Attachment I - CSA 26, 11. Attachment J - CSA 30, 12. Attachment K - CSA 31, 13. Attachment L - CSA 32, 14. Attachment M - CSA 33, 15. Attachment N - CSA 35, 16. Attachment O - CSA 37, 17. Attachment P - CSA 38, 18. Attachment Q - CSA 41, 19. Attachment R - CSA 44, 20. Attachment S - CSA 45, 21. Attachment T - CSA 47, 22. Attachment U - CSA 50, 23. Attachment V - CSA 51, 24. Attachment W - CSA 52, 25. Attachment Y - CSA 54, 26. Attachment Z - CSA 56, 27. Attachment AA - CSA 58, 28. Attachment BB - CSA 62, 29. Attachment CC - CSA 66, 30. Attachment DD - CSA 68, 31. Attachment EE - CSA 72, 32. Attachment FF - CSA 75, 33. Completed Board Order w/all Resolutions

Title

Acting on behalf of County Services 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; and

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 2017-18 as described in Exhibit 1 of each Resolution.

Report

RECOMMENDATION:

It is recommended that the Board of Supervisors acting on behalf of 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; and

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 2017-18 as described in Exhibit A of each Resolution.

 

SUMMARY/DISCUSSION:

The Resolutions to be adopted are necessary 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 each 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 report lists the parcel of land affected and the associated service charges to be assessed.  Services provided are specified in each enabling ordinance.  The attached table 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:

None.

 

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.  For many CSAs, total revenue allows for minimal levels of service, although there are a number of CSAs whose total revenue provides for a higher level of service.   Over the years, certain CSAs have required supplemental revenue from the General Fund or Capital Projects Fund to fund unanticipated or emergency projects.  The adopted FY 2017-18 CSA budgets include funding for the preparation of engineer’s 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.  Any increase in a property related assessment must be approved by a separate Proposition 218 election in each of the CSAs.  The approximate annual service charge for a typical single-family dwelling in each CSA is shown in Attachment A.

 

BOARD OF SUPERVISORS STRATEGIC INITIATIVES:

Check the related Board of Supervisors Strategic Initiatives:

__Economic Development

__Administration

__Health & Human Services

X Infrastructure

X Public Safety

 

Approval of the above action supports the Board of Supervisors Strategic Initiative Policies addressing infrastructure and public safety as CSA property related assessments fund maintenance of street lighting, stormwater and drainage systems, streets and sidewalks, parks and sanitation services.  

 

Prepared by:   Lynette Redman, Management Analyst III, (831) 796-6038                     

Approved by: Shawne Ellerbee, RMA Deputy Director of Administrative Services

Approved by: Carl P. Holm, AICP, RMA Director

 

Attachments:

Attachment A - Table of Annual Service Charge for a Typical Single-Family Dwelling

Attachment B - CSA 1 Resolution

Attachment C - CSA 9 Resolution

Attachment D - CSA 15 Resolution

Attachment E - CSA 19 Resolution

Attachment F - CSA 20 Resolution

Attachment G - CSA 23 Resolution

Attachment H - CSA 24 Resolution

Attachment  I - CSA 26 Resolution

Attachment  J - CSA 30 Resolution

Attachment K - CSA 31 Resolution

Attachment L - CSA 32 Resolution

Attachment M - CSA 33 Resolution

Attachment N - CSA 35 Resolution

Attachment O - CSA 37 Resolution

Attachment P - CSA 38 Resolution

Attachment Q - CSA 41 Resolution

Attachment R - CSA 44 Resolution

Attachment S - CSA 45 Resolution

Attachment T - CSA 47 Resolution

Attachment U - CSA 50 Resolution

Attachment V - CSA 51 Resolution

Attachment W - CSA 52 Resolution

Attachment X - CSA 53 Resolution

Attachment Y - CSA 54 Resolution

Attachment Z - CSA 56 Resolution

Attachment AA - CSA 58 Resolution

Attachment BB - CSA 62 Resolution

Attachment CC - CSA 66 Resolution

Attachment DD - CSA 68 Resolution

Attachment EE - CSA 72 Resolution

Attachment FF - CSA 75 Resolution

(Attachments on file with the Clerk of the Board)