File #: RES 15-058    Name: Adopt Resolutions CSAs Annual Assessments
Type: BoS Resolution Status: Passed
File created: 5/27/2015 In control: Board of Supervisors
On agenda: 6/9/2015 Final action: 6/9/2015
Title: 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: a. Adopt Resolutions certifying compliance with State law with respect to the levying of general and special 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 on the assessment roll for FY 2015-16 as described in Exhibit A of each Resolution.
Sponsors: Public Works / RMA
Attachments: 1. Board Report, 2. Attachment 1 - Table of Annual Service Charge, 3. CSA 1 75000 RES, 4. CSA 9 75100 RES, 5. CSA 15 75400 RES, 6. CSA 19 75600 RES, 7. CSA 20 75700 RES, 8. CSA 23 75800 RES, 9. CSA 24 75900 RES, 10. CSA 26 76100 RES, 11. CSA 30 76200 RES, 12. CSA 31 76300 RES, 13. CSA 32 76400 RES, 14. CSA 33 76500 RES, 15. CSA 35 76700 RES, 16. CSA 37 76800 RES, 17. CSA 38 76900 RES, 18. CSA 41 77200 RES, 19. CSA 44 77500 RES, 20. CSA 45 77600 RES, 21. CSA 47 77800 RES, 22. CSA 50 77900 RES, 23. CSA 51 78000 RES, 24. CSA 52 78100 RES, 25. CSA 53 78200 RES, 26. CSA 54 78300 RES, 27. CSA 56 78500 RES, 28. CSA 58 78700 RES, 29. CSA 62 79000 RES, 30. CSA 66 79400 RES, 31. CSA 68 79600 RES, 32. CSA 72 79800 RES, 33. CSA 75 79900 RES, 34. Completed Resolution - CSA 1, 35. Completed Resolution - CSA 9, 36. Completed Resolution - CSA 15, 37. Completed Resolution - CSA 19, 38. Completed Resolution - CSA 20, 39. Completed Resolution - CSA 23, 40. Completed Resolution - CSA 24, 41. Completed Resolution - CSA 26, 42. Completed Resolution - CSA 30, 43. Completed Resolution - CSA 31, 44. Completed Resolution - CSA 32, 45. Completed Resolution - CSA 33, 46. Completed Resolution - CSA 35, 47. Completed Resolution - CSA 37, 48. Completed Resolution - CSA 38, 49. Completed Resolution - CSA 41, 50. Completed Resolution - CSA 44, 51. Completed Resolution - CSA 45, 52. Completed Resolution - CSA 47, 53. Completed Resolution - CSA 50, 54. Completed Resolution - CSA 51, 55. Completed Resolution - CSA 52, 56. Completed Resolution - CSA 53, 57. Completed Resolution - CSA 54, 58. Completed Resolution - CSA 56, 59. Completed Resolution - CSA 58, 60. Completed Resolution - CSA 62, 61. Completed Resolution - CSA 66, 62. Completed Resolution - CSA 68, 63. Completed Resolution - CSA 72, 64. Completed Resolution - CSA 75

Title

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:

a. Adopt Resolutions certifying compliance with State law with respect to the levying of general and special 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 on the assessment roll for FY 2015-16 as described in Exhibit A 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:

 

a.   Adopt Resolutions certifying compliance with State law with respect to the levying of general and special 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 on the assessment roll for FY 2015-16 as described in Exhibit A of each Resolution.

 

SUMMARY/DISCUSSION:

The Resolutions to be adopted are necessary to establish that fees are 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 A of the corresponding Resolution. The Resolution for CSA No. 45 includes an Exhibit A and Exhibit B 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 typical single-family dwellings.  There are no changes in the amount being charged for services charges for any of the CSAs.  There are no assessments shown for CSAs 17, 25, 34, 55, 57 and 67 because the CSAs are entirely funded by pre-Proposition 13 property tax assessments.

 

OTHER AGENCY INVOLVEMENT:

None.

 

FINANCING:

Service charges are imposed to pay for services rendered.  The approximate annual service charge for a typical single-family dwelling in each area is shown on Attachment 1.  Twenty-six of these CSAs (1, 9, 15, 19, 20, 23, 24, 26, 30, 31, 32, 33, 35, 38, 41, 44, 45, 47, 50, 51, 52, 53, 54, 56, 58, 62, and 72) receive annual funding from property-tax subvention.  This additional funding source supplements the annual assessments to meet necessary financial obligations.  CSA 75 (Chualar) also receives additional funding from property-tax subvention, however, combined with the annual assessment has been insufficient to meet annual expenses.  A rate study for CSA 75 is currently in progress to determine the appropriate assessment increase to meet financial obligations and reduce future general fund contributions.  Finally, there are four CSAs (37, 66, 68, 72) who rely on assessments as the sole funding source.  To date, annual revenue has met the annual financial obligation in addition to an annual increase of the fund balance to be used as reserves for future potential projects.

 

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

 

Approved by:  Robert K. Murdoch, P.E., Director of Public Works

 

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

 

Dated: May 8, 2014

 

Attachments: Attachment 1 - Table of Annual Service Charge for a Typical Single-Family Dwelling; Resolutions for CSAs 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 (Attachments on File with the Clerk of the Board)