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HomeMy WebLinkAboutRes 03-82 FY 2003-04 Landscape and Lighting Dist CITY OF PALM DESERT DEVELOPMENT SERVICES STAFF REPORT REQUEST: APPROVAL TO INITIATE PROCEEDINGS TO LEVY AND COLLECT FISCAL YEAR 2003/2004 ANNUAL ASSESSMENTS FOR THE CONSOLIDATED PALM DESERT LANDSCAPING AND LIGHTING DISTRICTS AND APPROVAL OF THE PRELIMINARY ENGINEERS REPORT. SUBMITTED BY: Martin Alvarez, Senior Management Analyst DATE: June 12, 2003 CONTENTS: Resolution No. 03-82 Adjusted Levels of Service Assessment Districts Exhibit "A" Level of Service Allocations Resident Letter Sample Preliminary Engineer's Report Recommendation: Waive further reading and adopt: 1. Resolution No. 03-82, initiating proceedings for the levy and collection of assessments for the Consolidated Palm Desert Landscaping and Lighting District for Fiscal Year 2003/2004 and approving the Preliminary Engineers Report regarding the proposed levy and collection of assessments for the Consolidated Palm Desert Landscaping and Lighting District, Fiscal Year 2003-2004. Background: The City of Palm Desert administers 28 individual landscape and lighting districts, referred to as the Consolidated Palm Desert Landscape and Lighting District. These districts were established to finance the maintenance of perimeter landscaping and streetlighting benefiting residential subdivisions. Over the last several years the cost of maintenance, materials, and utilities has increased significantly. After passage of Proposition 218, state law required municipalities to ballot property owners and receive a majority approval to raise the annual levy. In June of 2002, the City balloted 24 of the 28 districts that had annual costs exceeding the actual levy collected, and that were operating with a deficit. Out of the 24 districts balloted, 20 districts rejected the levy increase. As a result of the levy increase rejections, staff looked into reducing the costs of maintenance and the district's deficits. • Staff Report Palm Desert Consolidated LLD FY03/04 Page 2 June 12, 2003 In order to reduce the cost of each district to a level of service that matches what is actually collected, the 20 districts that rejected the levy increase will experience a reduction in level of service to equal the amount of funds actually collected each year to operate the district. Attached is a copy of the proposed Fiscal Year 2003/2004 budgets for each district. Those districts that declined an increase in the levy will experience a modification in level of service to reflect the available for the district. The level of service for each district is identified in the attached report. The level of service will vary depending on the amount of funds collect each year for maintenance of the district. Exhibit "A" outlines six levels of service "A" thru "E", and the proposed level of service for each district. The City's contract for maintenance on these districts is out to bid and the actual costs will be known at the end of June. Based on the bid results the levels of service will be adjusted. Notices to all affected property owners were sent on June 1, 2003 (see sample attached). The notices indicated the anticipated level of service for the applicable district and the date of the scheduled public hearing (June 26, 2003). The attached resolution is required to initiate the process to adopt the annual budgets for the Palm Desert Consolidated District for Fiscal Year 2003/2004. Staff recommends that the City Council adopt the attached resolution and authorize staff to proceed with scheduling the public hearing for June 26, 2003. Submitte y• Depa ent Hea • M in Alvarez Ho er Croy Senior Management Analyst ACM for Develop nt Services Approval: Carlos L. Orte • City Manager CITY COUNCIL�/ACTION: APPROVED ✓✓ DENIED 17(11A01 RECEIVED OTHER Paul Gibson MEETI DA "Oi Director of Finance AYES. NOES ABSENT. ,Q� ABSTAIN: Agl k VERIFIED BY: J4) Original on File ith"City Clerk's Office 2 Resolution No. 03-82 EXHIBIT "A" LANDSCAPE AND LIGHTING DISTRICTS LEVEL OF SERVICE FY 03/04 DISTRICT LEVEL OF SERVICE Zone 2 Canyon Cove (Haystack) A Zone 3 Vineyards A Zone 4 Parkview Estates (Lighting only) E Zone 5 Desert Mirage E Zone 5 Sandcastles (Lighting only) E Zone 5 Primrose II A Zone 6 Monterey Meadows D Zone 6 The Glen E Zone 6 Hovley Estates D Zone 6 Sonata I E Zone 6 Sonata II E Zone 6 Hovley Collection D Zone 6 La Paloma D Zone 6 La Paloma II B Zone 6 La Paloma III B Zone 6 Sandpiper Court B Zone 6 Sandpiper West B Zone 6 Hovley West C Zone 6 Diamondback A Zone 7 Waring Court B Zone 8 Palm Gate E Zone 9 The Grove A Zone 11 Portola Place C Zone 13 Palm Desert Country Club A Zone 14 K & B Palm Desert D Zone 15 Canyon Crest A Zone 16 College View Estates II (Shepherd Lane) A Zone 16 Sundance (Shepherd Lane) A Resolution No. 03-82 Adjusted Levels of Service for Assessment Districts Level A: Full Landscape Service per City Contract Level B: Landscape Maintenance vendor will do monthly irrigation check and make repairs only to maintain adequate water to plant material Pick up of major trash will occur twice a month Pruning will be done to maintain safety and additionally if funds are available All turf areas will not be mowed in winter nor over seeded. Mowing in other seasons will be a minimum of once a month. No other landscape maintenance services will be provided Level C: Landscape Maintenance vendor will do monthly irrigation check and make repairs only to maintain adequate water to plant material Pick up of major trash will occur once a month Pruning will be limited to safety issues only All turf areas will have irrigation turned off and will not be mowed Trees in turf areas will have irrigation systems altered to provide water No other landscape maintenance services will be provided Two (2) zones: Hovley West & K & B @ Palm Desert Level D: Landscape Maintenance vendor will do monthly irrigation check and make repairs only to maintain adequate water to plant material Pruning will be limited to safety issues only All turf areas will have irrigation turned off and will not be mowed Trees in turf areas will have irrigation systems altered to provide water Only streetlights at intersections will be operated, the rest will be turned off No other landscape maintenance services will be provided Resolution No. 03-82 • Level E: Landscape Inspector will do a monthly irrigation check and make repairs only to maintain adequate water to plant material Pruning will be limited to safety issues only All turf areas will have irrigation turned off and will not be mowed Trees in turf areas will have irrigation systems altered to provide water Only streetlights at intersections will be operated, the rest will be turned off No other landscape maintenance services will be provided Resolution No. 03-82 CITY OF PIILffl DESERT 73-510 FRED WARING DRIVE 1911111t . [[,, PALM DESERT, CALIFORNIA 9 2 260-2 5 7 8 �`�)" n- TEL: 760 346-0611 FAX: 760 341-7098 �7� 1 info@palm-deserr.org June 1, 2003 Emanuel & Vrginia Jefferson 37771 Drexell Drive Palm Desert, CA 92211 Dear Resident: Re: Assessor's Parcel No. 653-671-009 Our records show that you own the above mentioned property within a Landscape and Lighting District referred to as Kaufman & Broad. Over the last several years, the cost of maintenance, repairs, and utilities has increased to a level above what is collected for the annual maintenance within your district. As a result of these increases and the property owners' rejection of last year's levy increase ballot, the district will experience a decrease in level of service. The level of service will be modified to match the amount of funds available to maintain the improvements within your district. Enclosed please find a copy of the proposed budget for Fiscal Year 2003/2004. Your district will have the following level of service: • Landscape maintenance vendor will perform a monthly irrigation check, and make repairs to maintain adequate water to plant material. • Pruning will be limited to safety issues only. • All turf areas will have the irrigation turned off and will not be mowed. • Trees in turf areas will have irrigation systems altered to provide water. • Only streetlights at intersections will be operated; the remaining streetlights will be turned off. • No other landscape maintenance services will be provided. The City Council will hold a public hearing on June 26, 2003 to adopt each district's annual budget. If you have any questions, please contact Spencer Knight, Landscape Manager or Martin Alvarez, Senior Management Analyst at (760) 346-0611 . Sin ely, Homer Cro Assistant Cit anager for Development Services ma Enclosure: District Budget cc: Carlos L. Ortega, City Manager �J Ipixi FO Dx gF[v(LED>xIFA CITY OF PALM DESERT ENGINEER'S ANNUAL LEVY REPORT Consolidated Palm Desert Landscaping And Lighting District Fiscal Year 2003/04 juizAtk 17111 is • ? i YY INTENT MEETING: June 12, 2003 PUBLIC HEARING: June 26, 2003 MuniFinancial Corporate Office Regional Offices 27368 Via Industria Antelope Valley, CA Orange County, CA Suite 110 Jacksonville, FL Phoenix, AZ Temecula, CA 92590 Los Angeles, CA San Diego, CA Tel: (909) 587-3500 Oakland, CA Sacramento, CA Tel: (800) 755-MUNI (6864) Seattle, WA Fax: (909) 587-3510 www.muni.com ENGINEER'S REPORT AFFIDAVIT Establishment of Annual Assessments for the: Consolidated Palm Desert Landscaping and Lighting District City of Palm Desert Riverside County, State of California This Report identifies all the parcels within the District and all relevant zones therein, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Riverside 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 C L' day of III ,2003. MuniFinancial Assessment Engineer On Behalf of the City of Palm Desert PLCBy: Scott Dippolito, Project Manager District Administration Services By: Dick Kopecky R. C. E. #16742 G,3p40S TABLE OF CONTENTS I. OVERVIEW 1 A. Introduction 1 B. Compliance with the Current Legislation 2 C. General Description of the District and Services 2 II. SPECIFIC IMPROVEMENTS AND SPECIAL BENEFIT ZONES 6 III. METHOD OF APPORTIONMENT 18 A. General 18 B. Benefit Analysis 18 C. Assessment Methodology 21 C. Assessment Range Formula 22 IV. DISTRICT BUDGETS 24 B. Description of Budget Items 24 B. District Budgets 27 APPENDIX A — DISTRICT BOUNDARY MAPS 54 APPENDIX B — 2003/04 COLLECTION ROLL 56 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District L__a_.er's Report,Fiscal Year 2003/04 Overview A. Introduction The City of Palm Desert (hereafter referred to as "City") annually levies and collects special assessments in order to provide and maintain the improvements within the Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District (hereafter referred to as "District"). The District was formed in 1993, through the consolidation of several individual landscaping and lighting maintenance districts within the City. The original districts and all subsequent annexations are identified as separate benefit zones and/or Sub- zones (hereafter referred to as `Zones") within the Consolidated District. The District was formed and is annually levied pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (hereafter referred to as the "1972 Act"). This Engineer's Annual Levy Report (hereafter referred to as the "Report") describes the District, any proposed changes to the District and the assessments for Fiscal year 2003/04. The proposed assessments are based on the City's estimated cost to maintain the improvements that provide a direct and special benefit to properties within the District. The various improvements within the District and the costs of those improvements are identified and budgeted separately for each Zone, including all expenditures, deficits, surpluses, revenues, and reserves. Each parcel within a Zone is assessed proportionately for only those improvements provided in that Zone from which the parcel receives special benefit. The word "parcel," for the purposes of this Report, refers to an individual property assigned its own Assessment Number by the Riverside County Assessor's Office. The Riverside County Auditor/Controller uses Assessment Numbers and specific Fund Numbers, to identify on the tax roll, properties assessed for special district benefit assessments. Upon conclusion of a noticed Public Hearing, the City Council will consider all testimony and written protests presented and will direct any necessary modifications to the Report and approve the Report as submitted or amended. Following approval of the Report, the City Council will by resolution, order the improvements to be made, and confirm the levy and collection of assessments pursuant to the Act. The assessment rates and method of apportionment described in this Report as approved by the City Council defines the assessments to be applied to each parcel within the District for fiscal year 2003/04. The assessments as approved will be submitted to the Riverside County Auditor/Controller to be included on the property tax roll for each parcel for the fiscal year. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate described in this report and approved by the City Council. MuniFinancial Page 1 Consolidated Palm Desert Landscaping and Lighting daintenance Assessment District E__o___er's Report,Fiscal Year 2003/04 B. Compliance with the Current Legislation The District and all Zones therein have been formed pursuant to the 1972 Act. The City Council annually conducts a public hearing to accept public comments and testimony, to review the Engineer's Report and approve the annual assessments to be levied on the County tax roll for the fiscal year. All assessments described in this report and approved by the City Council have been prepared in accordance with the 1972 Act and in compliance with the provisions of the California Constitutional Article XIIID (hereafter referred to as the "Article XIIID"), which was enacted with the passage of Proposition 218 in November 1996. C. General Description of the District and Services The City annually levies and collects assessments in order to maintain and service specific improvements within the District. In Fiscal-Year 2003/04 will consist of twenty-seven (27) separate benefit Zones, each funding specific improvements and services. The District Zones and Sub-zones are identified as: • Zone # 2 Canyon Cove (222 parcels) • Zone # 3 Vineyards (132 parcels) • Zone # 4 Parkview Estates (172 parcels) • Zone # 5 Cook and Country Club—Desert Mirage Sub-zone (29 parcels) • Zone # 5 Cook and Country Club—Sandcastle Sub-zone (41 parcels) • Zone # 5 Cook and Country Club—Primrose 2 Sub-zone (37 parcels) • Zone # 6 Hovley Lane—Monterey Meadows Sub-zone (40 parcels) • Zone # 6 Hovley Lane—The Glen Sub-zone (16 parcels) • Zone # 6 Hovley Lane—Hovley Estates Sub-zone (16 parcels) • Zone # 6 Hovley Lane—Sonata I Sub-zone (16 parcels) • Zone # 6 Hovley Lane—Sonata II Sub-zone (94 parcels) • Zone # 6 Hovley Lane—Hovley Collection Sub-zone (38 parcels) • Zone # 6 Hovley Lane—La Paloma I Sub-zone (16 parcels) MuniFinancial Page 2 Consolidated Palm Desert Landscaping and Lighting 'Maintenance Assessment District E.b....er's Report,Fiscal Year 2003/04 • Zone # 6 Hovley Lane—La Paloma II Sub-zone (16 parcels) • Zone # 6 Hovley Lane—La Paloma III Sub-zone (15 parcels) • Zone # 6 Hovley Lane—Sandpiper Court Sub-zone (16 parcels) • Zone # 6 Hovley Lane—Sandpiper West Sub-zone (16 parcels) • Zone # 6 Hovley Lane—Hovley Court West Sub-zone (16 parcels) • Zone # 6 Hovley Lane—Diamondback Sub-zone (20 parcels) • Zone # 7—Waring Court (16 parcels) • Zone # 8—Palm Gate (37 parcels) • Zone # 9—The Grove (105 parcels) • Zone #11 —Portola Place (23 parcels) • Zone #13 —Palm Desert Country Club (1,731 parcels) • Zone #14—K&B at Palm Desert (163 parcels) • Zone #15 —Canyon Crest (67 parcels) • Zone #16 Shepard Lane—College View Estates (32 parcels) • Zone #16 Shepard Lane— Sundance (32 parcels) The District provides maintenance and operation of specific local landscaping and lighting improvements and associated appurtenances located within the public right-of-ways and dedicated landscape easements. The improvements and the costs of those improvements are identified and budgeted separately for each Zone, including all expenditures, deficits, surpluses, revenues, and reserves. The various improvements provided and assessed within the District can be categorized as three (3) improvement types. 1. Local street lighting (residential street lighting associated with the properties within the Zone and specific subdivisions). 2. Local landscaping improvements including parkways, perimeters, entryways, local medians, and internal landscaped amenities. MuniFinancial Page 3 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District E er's Report,Fiscal Year 2003/04 3. Special Zone services including tree trimming, graffiti and weed abatement and landscape maintenance of flood control areas (retention and detention basins). Only improvements permitted under provisions of the Act that provide a special and direct benefit to the parcels is included in the annual assessment. The costs associated with the improvements are equitably spread among all benefiting parcels in proportion to their special benefits. Only parcels that receive direct and special benefits from the improvements are assessed. Landscape improvements maintained by the District and associated with each Zone were either installed as a condition of development or were installed for the direct benefit of the properties assessed. The landscape improvements associated with each Zone may include open space areas, medians, parkways, slopes, retention and detention basin areas, and other easements and public right-of-ways that provide special benefits to the parcels. These improvements may include: turf, ground cover, shrubs and trees, irrigation systems, decorative lighting, water features, entry monuments, drainage systems and associated appurtenances. Similar to landscape improvements, street lighting improvements funded through District assessments were installed for the benefit of properties within each of the Zones and Sub-zones and the assessments provide for the maintenance, operation and energy costs related to their specific street light improvements. • MuniFinancial Page 4 Consolidated F Desert Landscaping and Lighting vlaintenance Assessment District Engineer's Report,Fiscal Year 2003/04 The following table lists the District Zones within the District for fiscal year 2003/04. BENEFIT ZONES Assessable Total Zone Number Zone Name Total Parcels Parcels EDU Zone#2 Canyon Cove 225Parcels 222Parcels 222.00 Zone#3 Vineyards 147Parcels 132Parcels 133.20 Zone#4 Parkview Estates 175Parcels 172Parcels 172.00 Zone#5 Cook&Country Club: Sub-Zone#5 DM Desert Mirage 29Parcels 29Parcels 29.00 Sub-Zone#5 SC Sandcastles 41 Parcels 41 Parcels 41.00 Sub-Zone#5 PR Primrose 2 37Parcels 37Parcels 37.00 Zone#6 Hovley Lane: Sub-Zone#6 MM Monterey Meadows 40Parcels 40Parcels 40.00 Sub-Zone#6 HG The Glen 16Parcels 16Parcels 16.00 Sub-Zone#6 HE Hovley Estates 17Parcels 16Parcels 16.00 _ Sub-Zone#6 Sl Sonata I 16Parcels 16Parcels 16.00 Sub-Zone#6 S2 Sonata II 94Parcels 94Parcels 94.00 Sub-Zone#6 HC Hovley Collection 38Parcels 38Parcels 38.00 Sub-Zone#6 Ll La Paloma I 17Parcels 16Parcels 16.00 Sub-Zone#6 L2 La Paloma II 19Parcels 16Parcels 16.00 Sub-Zone#6 L3 La Paloma III 17 Parcels 15 Parcels 15.00 Sub-Zone#6 SP Sandpiper Court 19 Parcels 16 Parcels 16.00 Sub-Zone#6 SW Sandpiper West 16 Parcels I6Parcels 16.00 Sub-Zone#6 HW Hovley Court West 16 Parcels 16 Parcels 16.00 Sub-Zone#6 DB Diamondback 22Parcels 20Parcels 20.00 Zone#7 Waring Court 16 Parcels 16 Parcels 16.00 Zone#8 Palm Gate 37Parcels 37Parcels 37.00 Zone#9 The Grove 105 Parcels 105Parcels 105.00 Zone#11 Portola Place 23 Parcels 23Parcels 23.00 Zone#13 Palm Desert Country Club 1,768Parcels 1,730Parcels 2,314.85 Zone#14 K&B at Palm Desert 165 Parcels 163 Parcels 163.00 Zone#15 Canyon Crest 71 Parcels* 67Parcels* 67.00 Zone#16 Shepard Lane Sub-Zone#16 CV College View Estates II 32Parcels* 32Parcels* 32.00 Sub-Zone#16 SD Sundance 32Parcels 32Parcels 32.00 Total District 3,250Parcels 3,174Parcels • MuniFinancial Page 5 Consolidated Palm Desert Landscaping and Lighting vfaintenance Assessment District E__0 er's Report,Fiscal Year 2003/04 II. SPECIFIC IMPROVEMENTS AND SPECIAL BENEFIT ZONES In fiscal year 2002/2003 property owners in many of the District Zones were balloted for an assessment increase that would provide full service of the improvements. However, the ballot tabulation indicated that only a few zones supported the assessments necessary to provide this full service. Therefore the City has established five different levels of service (A- E) for maintenance of the district improvements. Based on the property owner approved assessments in each Zone, the City has established the following service levels that can be provided based on each benefit Zone's annual revenues. Level A - All services provided by the District include all necessary service(s), operations, administration, and maintenance required to keep the improvements in a healthy,vigorous, and satisfactory condition. Level B • Pick up of major trash and debris will occur twice a month. • Pruning service will continue to the extent that funds are available, however a minimum service level will be establish to maintain safety. • All turf areas will not be mowed in winter nor over seeded. • Mowing in other seasons will be a minimum of once a month. • No other landscape maintenance services will be provided. • Street Lighting will be provided at regular levels. Level C • Pick up of major trash and debris will occur once a month. • Pruning will occur at a minimum service level to maintain safety. • All turf areas will have irrigation turned off and will not be mowed. • Trees in turf areas will have irrigation systems altered to provide water. • No other landscape maintenance services will be provided. • Street Lighting will be provided at regular levels. Level D • There will be no pick up of major trash and debris. • Pruning will occur at a minimum service level to maintain safety. • All turf areas will have irrigation turned off and will not be mowed. • Trees in turf areas will have irrigation systems altered to provide water. • No other landscape maintenance services will be provided. • Streetlights at intersections will operate; the rest may be subject to cut off. Level E • There will be no pick up of major trash and debris. • Pruning will occur at a minimum service level to maintain safety. • All turf areas will have irrigation turned off and will not be mowed. MuniFinancial Page 6 Consolidated Palm Desert Landscaping and Lighting 4aintenance Assessment District E , er's Report,Fiscal Year 2003/04 • Trees in turf areas will have irrigation systems altered to provide water. • No other landscape maintenance services will be provided. • Streetlights at intersections will operate; the rest may be subject to cut off. The Landscape Maintenance vendor will do monthly irrigation checks and make repairs only to maintain adequate water to plant material for all service levels except level E, which will be inspected by the City Landscape Inspector. The inspection by the City Landscape Inspector as opposed to the Landscape Maintenance vendor is the only difference between service Levels D and E. The boundaries of each Zone, the location of improvements and special benefit received by the properties and property owners within each Zone are described in this section of the Report. The allocation of special benefit and general benefit from the various improvements provided within the District are summari7ed in the Method of Apportionment section of this Report and are identified specifically in the budget for each Zone. A description of the District improvements and the level of annual service each Zone will receive are provided in the following: Zone #2 (Canyon Cove): Service Level A Zone #2 includes Tracts 11636-1, 2, 3, & 4 and Tract 23485, generally located South of Deep Canyon Tennis Club, North of Haystack Road,West of Marrakesh Country Club, and East of Highway 74. The streets within the Zone include Ambrosia Street, Sweetbrush Lane, Deer Grass Drive,Lotus Court, Calliandra Street,Aber Street, and Alamo Drive. These parcels benefit from the improvements and maintenance of street lighting encompassing all streets within the Zone and the landscaped parkway along the East side of Highway 74 and the landscaped areas on the North side of Haystack Road, adjacent to the above mentioned tracts and installed as part of these residential tracts. All interior local street lighting has been identified and allocated as 100% special benefit with no general benefit allocation. Similar to other Zones, the parkway landscaping along Highway 74 has been identified as 100% special benefit to the parcels within the Zone. It has been determined that the landscaped median on Haystack Road (although installed as part of the development) provides a special benefit to properties within Canyon Cove, but • also provides a general benefit to nearby properties. The proportionate general benefit of this improvement has been identified and eliminated from the Zone assessment. Although there is a general benefit component, the majority of the median landscaping (83%) is a flood control channel and was required for development of the homes within Canyon Cove. Therefore, pursuant to Article XIIID Section 5a (assessments used to fund flood control and drainage systems) the majority of the costs and any related assessment for this landscaped area could be considered exempt. However, in recognition of the general benefit this improvement provides and the previous assessments applied to properties within the Zone, it was determined that the City would fund a large portion of the costs associated with MuniFinancial Page 7 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Report,Fiscal Year 2003/04 this landscaped median area. Refer to the budget section of this Report for details on the allocation of benefit and related assessments. Zone #3 (Vineyards): Service Level A Zone #3 consists of all parcels in Tracts 12181-1 and 12181-2 on the West side of Portola Avenue. The streets within the Zone include Martini Court, Heitz Court, Mondavi Court, Callaway Court, Stony Hill Court, Masson Street, Krug Avenue, Sebastian Way, and San Pasqual Avenue/Rutledge Way. These parcels receive special benefits from the operation and maintenance of all street lighting improvements within the Zone boundaries and the landscaped area along the West side of Portola Avenue, from the northern boundary to the southern boundary of the two tracts. Both the street lighting and landscape improvements identified for this Zone were installed as part of the residential tract development and the ongoing maintenance and operation of these improvements clearly provide special benefits to properties within the Zone. It has further been determined that these improvements were installed and are maintained solely for the benefit of properties within the Zone and the improvements provide no measurable benefit to properties outside the Zone. Any benefit conveyed to other properties or to the public at large (general benefit) is incidental. Therefore, both the interior tract street lighting and the parkway (perimeter) landscaping costs have been identified and apportioned 100% as a special benefit to all parcels within the Zone. Zone #4 (Parkview Estates): Service Level E Zone #4 consists of all parcels in Tract 8237, South of Magnesia Falls Drive, North of Fred Waring Drive,West of Deep Canyon Road, and East of Portola Avenue. These parcels receive special benefits from the improvements and maintenance of street lighting along Primrose Drive, Desert Star Boulevard, Vanda Circle, Palmilla Circle, Myrsine Avenue, Gazania Place, Rutledge Avenue, Buttonwood Drive, Silktree Lane, Santolina Drive, Balsam Lane, and Erin Street. The improvements were installed as part of the residential tract development and are considered a direct and special benefit to the properties within the development (i.e., Zone). The ongoing operation and maintenance of interior residential street lighting provides no measurable general benefit to properties outside the Zone or to the public at large. To the extent that some streetlights associated with the Zone are located on the perimeter of the development and provides direct illumination to parcels outside the Zone, a portion of the maintenance costs has been identified as a general benefit. This Zone has twenty interior streetlights and five perimeter streetlights resulting in an allocation of the Zone costs as 90% special benefit and 10% general benefit. Due to the change in service, only the lights that are at intersections will be turned on. MuniFinancial Page 8 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District E er's Report,Fiscal Year 2003/04 Zone #5 (Cook and Country Club): Service level varies per Sub-zone Zone #5 currently consists of three (3) residential subdivisions identified as Sub-zones. These three Sub-zones are known and identified the Desert Mirage (Tract 25639), Sandcastles (Tract 21338-1), and Primrose 2 (Tract 25436). Each of these Sub-zones has specific local improvements maintained by the District that were installed as part of the residential tract development and are outlined below. Desert Mirage Sandcastles Primrose 2 Service Level E Service Level E Service Level A Tract street lighting Tract street lighting Tract street lighting Parkway Landscaping Parkway Landscaping Detention Basin Landscaping Entrance Landscaping These three subdivisions were originally part of a larger Zone known as Cook and Country Club that were assessed for median landscaping in the area. These three Sub-zones were previously assessed for both their local (tract specific) improvements and their proportionate share of the median landscaping. In fiscal year 1997/1998 it was determined that the median landscaping in the Cook and Country Club area was largely a general benefit and this assessment was eliminated. However, it was further determined that the parcels within these three (3) Sub-zones receive special benefit from tract specific improvements maintained by the District, and each parcel within the respective Sub-zones should continue to be assessed proportionately for the cost of services associated with those local improvements. Upon review of the specific street lighting improvements associated with each of these Sub- zones, all street lighting facilities have been identified as interior tract streetlights. These street lights provide little or no direct illumination to parcels outside the Sub-zones and therefore the cost of maintaining these improvements are allocated as 100% special benefit with no general benefit component. Due to the change in service, only the lights that are at intersections will be turned on for Sub-zones Desert Mirage and Sandcastles. Similar to other Zones within the District the ongoing operation and maintenance of the parkway and interior landscape improvements associated with the Desert Mirage and Primrose 2 subdivisions provide no measurable general benefit to other properties outside the Sub-zones or to the public at large. Therefore, the local landscaping improvements and the corresponding assessments have been identified entirely as a special benefit to parcels within these Sub-zones. Due to the change in service, all turf areas will have irrigation turned off and will not be mowed for Sub-zones Desert Mirage and Sandcastles. Although all local landscape improvements within the Desert Mirage and Primrose 2 subdivisions have been identified as a special benefit to properties within these Sub-zones, a portion of the landscape maintenance costs for Desert Mirage is specifically for landscape maintenance of the tract's detention basin. Pursuant to Article XIIID Section 5a the existing MuniFinancial Page 9 Consolidated PQ1n1 Desert Landscaping and Lighting daintenance Assessment District E er's Report,Fiscal Year 2003/04 assessment associated with this detention basin could be identified as an exempt assessment. However, since the detention basin and the landscaping associated with it were installed and constructed specifically and only for this residential development, these improvements are clearly a special benefit to parcels within this Sub-zone and the related assessment complies with the substantive requirements of the State Constitution. Zone #6 (Hovley Lane): Service level varies per Sub-zone Parcels within this Zone are located generally East of Monterey Avenue and West of Portola Avenue and includes parcels and tracts along Hovley Lane West. Zone 6 includes the following subdivisions and Sub-zones: • Monterey Meadows (Tracts 21791 and 22741) Service Level D • The Glen (Tract 25217) Service Level E • Hovley Estates (Tract 24591) Service Level D • Sonata 1 (Tract 23982) Service Level E • Sonata II (Tracts 24254 -1, 2, 3) Service Level E • Hovley Collection (Tract 24603) Service Level D • La Paloma 1 (Tract 24773-1) Service Level D • • La Paloma 2 (Tract 24773) Service Level B • La Paloma 3 (Tract 29045) Service Level B • Sandpiper Court (Tract 27370) Service Level B • Hovley Court West (Tract 29585) Service Level C • Sandpiper West (Tract 29579) Service Level B • Diamondback Road (Tract 29893) Service Level A The parcels within each of the thirteen (13) Sub-zones of Zone 6 (Hovley Lane) receive benefit from various improvements that were installed as part of the separate residential tract developments and are specific to each tract and subdivision. The assessment for each Sub- zone funds and provides for the various parkway landscaping improvements adjacent to each tract along Hovley Lane as well as specific in-tract improvements. The in-tract improvements may include street lighting; dry well and retention basin landscape maintenance; and landscaping of additional parkway areas. The overall improvements within Zone 6 include street lighting on Clover Lane, Meadow Lane, Hovley Lane West, Centennial Circle, Posada Court,Via Fonda, Sonata Court,Avenida Arcadia, Avenida Solana, Sandpiper Court, Avenida Rosario, Sandpiper Court West Hovley Court, and Diamondback Road; landscaped parkways along Hovley Lane West, Monterey Avenue, Portola Avenue and landscaped retention basins located within Hovley Estates, Hovley Collections, La Paloma 1, La Paloma 2, Sandpiper Court, and Sandpiper Court West. MuniFinancial Page 10 Consolidated Palm Desert Landscaping and Lighting vlaintenance Assessment District E er's Report,Fiscal Year 2003/04 Upon review of the specific street lighting improvements associated with each of these Sub- zones, all street lighting facilities have been identified as tract specific streetlights. To the extent that some streetlights associated with the individual Sub-zones are located on the perimeter of the development and provide direct illumination to parcels outside the subdivision, a portion of the maintenance costs could be identified as a general benefit component. However, all street lights within each of the Sub-zones (except for The Glen which has no street lights) have been identified as interior street lighting and provide little or no direct illumination to parcels outside the individual Sub-zones or the Zone as a whole. Therefore, the cost of maintaining the street light improvements is allocated as 100% special benefit to properties within each Sub-zone. Due to the change in service, only the lights that are at intersections will be turned on for those Sub-zones that are receiving Level D or Level E service. Similarly, the parkway and interior landscape improvements associated with each Sub-zone were installed as part of the individual residential developments and the ongoing operation and maintenance of these improvements provide no measurable general benefit to properties outside the Zone or to the public at large. Therefore, the specific local landscaping improvements and the corresponding assessments have been identified entirely as a special benefit to parcels within the separate Sub-zones. Due to the change in service, all turf areas will have irrigation turned off and will not be mowed in the Sub-zones that have Level C, D or E Service. Zone #7 (Waring Court): Service Level B Zone #7 consists of Tract 25304, North of Fred Waring Drive and East of Phyllis Jackson Lane. • These parcels receive special benefit from the improvements and maintenance of landscaped parkways along Fred Waring Drive and Phyllis Jackson Lane adjacent to the tract. The improvements were installed as part of the residential tract development and it has been determined that the ongoing operation and maintenance of the landscape improvements provide no measurable general benefit to other properties outside the Zone or to the public at large. Therefore, all local landscaping improvements associated with this Zone and the corresponding assessments have been identified as 100% special benefit to parcels within Zone #7. Zone #8 (Palm Gate): Service Level E Zone #8 consists of all parcels in Tract 24287 located East of Deep Canyon Road, and North of Fred Waring Drive, on Coral Bells Circle, Daylily Circle, and Moss Rose Drive. These parcels receive benefit from the improvements and maintenance of local street lighting at the entrances to the development at the corners of Deep Canyon Road and Coral Bells Circle, Daylily Circle, and Moss Rose Drive. These parcels also receive special benefit from the improvements and maintenance of the landscaped parkways adjacent to the tract on Deep Canyon Road. MuniFinancial Page 11 Consolidated Palm Desert Landscaping and Lighting daintenance Assessment District E er's Report,Fiscal Year 2003/04 Both the street lighting and landscape improvements identified for this Zone were installed as part of the residential tract development and the ongoing maintenance and operation of these improvements clearly provide special benefits to properties.within the Zone. It has further been determined that these improvements were installed and are maintained solely for the benefit of properties within the Zone and the improvements provide no measurable benefit to properties outside the Zone. Any benefit conveyed to other properties or to the public at large (general benefit) is incidental. Therefore, both the interior tract street lighting and the parkway (perimeter) landscaping costs have been identified and apportioned 100% as a special benefit to all parcels within the Zone. Due to the change in service, only the lights that are at intersections will be turned on and all turf areas will have irrigation turned off and will not be mowed. Zone #9 (The Grove): Service Level A Zone #9 consists of all parcels in Tract 24984 South of Goleta Avenue and West of Deep Canyon Road. These parcels receive special benefits from the improvements and maintenance of street lighting at the entrance to the development at the corner of Deep Canyon Road and Royal Canyon Lane as well as interior street lighting on Kings Canyon Lane, Indian Canyon Lane, Hazel Canyon Lane, and Royal Canyon Lane. These parcels also receive special benefits from the improvements and maintenance of parkway landscaping adjacent to the tract on Deep Canyon Road, and interior landscaping, including an entryway median, •parkway landscaping and palm tree trimming within the public right-of-ways on Royal Canyon Lane that were installed as part of the residential tract development. Both the street lighting and landscape improvements identified for this Zone were installed as part of the residential tract development and the ongoing maintenance and operation of these improvements clearly provide special benefits to properties within the Zone. It has further been determined that these improvements were installed and are maintained solely for the benefit of properties within the Zone and the improvements provide no measurable benefit to properties outside the Zone. Any benefit conveyed to other properties or to the public at large (general benefit) is incidental. Therefore, both the tract street lighting and the landscaping costs (parkways and interior landscaping) have been identified and apportioned 100% as a special benefit to all parcels within the Zone. As part of the overall landscaping costs for this Zone, specialized maintenance (palm tree trimming) is budgeted separately as this service is not covered under the regular maintenance contract the City has with their landscape contractor. However, like all other landscape maintenance within the Zone this service benefits only the properties within the Zone and has been identified 100% special benefit. • MuniFinancial Page 12 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District E !er's Report,Fiscal Year 2003/04 Zone #11 (Portola Place): Service Level C Zone #11 is generally located South of Santa Rosa Way and East of Portola Avenue and consists of all parcels in Tract 27692. These parcels receive special benefits from the improvements and maintenance of the landscaped parkways adjacent to the tract on Portola Avenue and Santa Rosa Way, and interior tract landscaping on Olive Court installed as part of the residential tract development. The developer (D & F Development) was conditioned to form the necessary District Zone for the public improvements that would be installed as part of their subdivision tract 27692. In a letter to the City dated April 4, 1994, the developer (sole owner of the property) requested inclusion of the parcels within the tract into the District and to be assessed annually for the cost of maintaining the improvements. This letter constitutes a 100% landowner petition pursuant to Article XIIID Section 5b, and supports a position that the existing assessment revenue is exempt. Although the existing assessments for these improvements were identified as exempt in fiscal year 1997/1998 and not subject to the procedural requirements of a protest balloting procedure, all the improvements and the related assessments for this Zone were identified as 100% special benefit. It has been determined that the ongoing operation and maintenance of the improvements provide no measurable general benefit to other properties outside the Zone or to the public at large. Therefore, these improvements, the existing assessments and the existing annual inflationary adjustment to the assessments are in compliance with the substantive requirements of the proposition. However, any future increases to the existing assessment will require compliance with the procedural requirements of the proposition. Zone #13 (Palm Desert Country Club): Service Level A Zone #13 is located generally South of Hovley Lane East, North of Fred Waring Drive, West of Warner Trail, and West of Washington and is commonly referred to as the Palm Desert Country Club area. The parcels within this Zone receive special benefits from the improvements and maintenance of entryway landscaping on State Street and Washington Avenue and local residential street lighting within the Zone. In fiscal year 1999/2000, an increased assessment was approved to install additional parkway landscaping along Fred Waring Drive for the length of the development, and along Hovley Lane East from Oasis Country Club to Washington. Parcels within Zone 13 were annexed into the City in fiscal year 1994/1995. Prior to City annexation the local improvements within this Zone were assessed and collected by the County through a County Service Area (CSA). When the properties were annexed to the City, the fund balance (reserves) of the CSA was transferred to the City. In fiscal years 1994/1995 and 1995/1996, the City used the fund balance to fully cover the annual cost of providing the improvements. In fiscal year 1996/1997 the remaining fund balance was MuniFinancial Page 13 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District E__o__er's Report,Fiscal Year 2003/04 designated as reserves and the District levied its first annual assessment within the Zone. At that time the City Council determined that the remaining reserves would be used over the next several years as an annual contribution to maintain a consistent level of assessment. In fiscal year 1997/1998,in compliance with Article XIIID, a property owner ballot proceeding was conducted to approve the existing annual assessment. At that time, the property owners approved the proposed assessment amount plus an annual inflation adjustment. The assessment amount approved by the property owners was established based on continued reserve fund contributions to offset the actual expenses for the Zone. In fiscal year 1999/2000, property owners within Zone 13 were re-balloted for an increased assessment primarily as a result of the new landscaping improvements to be installed. Property owners were balloted for an amount sufficient to cover the actual Zone expenses, although a portion of the existing reserves continues to be used to reduce the annual assessments. Refer to the budget for Zone 13 in Section IV of this Report for specifics regarding the proposed assessment for the current fiscal year and the maximum assessment. All street lighting and landscape improvements assessed within this Zone clearly provide special benefits to properties within the Zone. It has been determined that all the improvements were installed and are maintained solely for the benefit of properties within the Zone and the improvements provide no measurable benefit to properties outside the Zone. Any benefit conveyed to other properties or to the public at large (general benefit) is incidental. Therefore, both the tract street lighting and the landscaping costs (parkways and interior landscaping) have been identified and apportioned 100% as a special benefit to all parcels within the Zone. Zone #14 (K & B at Palm Desert): Service Level D Zone #14 is located generally North of Frank Sinatra Drive, West of Portola Avenue, East of Monterey Avenue and South of Gerald Ford Drive. The Zone includes all parcels in Tracts 28258 and 28258-1. All properties within the boundaries of Zone 14 benefit from street lighting within the development located on Drexell Drive, Heatherwood Drive, Emerson Drive and Jamerson Road, and Colebridge Street, as well as landscaping installed by the developer as part of the residential tract development in the retention basin area located on Heatherwood Drive and dry well areas within the subdivisions. As a condition of development for tracts 28258 and 28258-1, the developer (Kaufman and Broad Development) was required to form the necessary District Zone for the public improvements that would be installed as part of these subdivisions. In a Petition of Consent and Waiver dated April 4, 1996, the developer (sole owner of the property) petitioned to have the parcels within the tract annexed into the District and to be assessed annually for the cost of maintaining the improvements. This petition constitutes a 100% landowner approval pursuant to Article XIIID Section 5b, and supports a position that the existing assessment revenue is exempt. MuniFinancial Page 14 Consolidated 13�1•*+Desert Landscaping and Lighting Maintenance Assessment District Report,Fiscal Year 2003/04 In addition to the exemption described above, a large portion of the Zone # 14 costs and existing assessment is for landscape maintenance of the tract's retention basin. Pursuant to the Article XIIID Section 5a (assessments used exclusively to fund flood control and drainage systems), further supports a position that most of the existing assessment is exempt. Although the existing assessments for these improvements were identified as exempt in fiscal year 1997/1998 and not subject to a protest balloting procedure, all the improvements and the related assessments for this Zone were identified as 100% special benefit. It has been determined that the ongoing operation and maintenance of the improvements provide no measurable general benefit to other properties outside the Zone or to the public at large. Therefore, these improvements, the existing assessments and the existing annual inflationary adjustment to the assessments are in compliance with the substantive requirements of the proposition. However, any future increases to the existing assessment will require compliance with the procedural requirements of the proposition. Due to the change in service, only the lights that are at intersections will be turned on. • Zone #15 (Canyon Crest): Service Level A Zone #15 consists of Tract 25102-1 and 25102 generally located east of Deep Canyon Road, south of the Whitewater River Channel, north of Moss Rose Drive, and west of the Palm Desert High School. This Zone was established and annexed to the District on March 11, 1999 pursuant to the Act and a property owner ballot proceeding. These parcels receive special benefit from the improvements and maintenance of landscaped parkways along the east side of Deep Canyon Road from Magnesia Falls (Whitewater River Channel), south to the end of the development (approximately 100 feet north of Buttonwood Drive); perimeter landscaping along the Whitewater River Channel (the northern boundary of the development and District) from Deep Canyon Road eastward to the western boundary of the development (approximately 675 linear feet of the total 1275 feet is landscaped). All improvements for this Zone were installed as part of the residential tract developments. It has been determined that the ongoing operation and maintenance of the landscape improvements provide no measurable general benefit to other properties outside the Zone or to the public at large. Therefore, all local landscaping improvements associated with this Zone and the corresponding assessments have been identified as 100% special benefit to parcels within Zone #15. MuniFinancial Page 15 Consolidated Palm Desert Landscaping and Lighting vlaintenance Assessment District E__a___er's Report,Fiscal Year 2003/04 Zone #16 (Shepard Lane): Service level varies per Sub-zone Sub-Zone College View Estates II: Service Level A The Zone consists of all lots, parcels and properties within the residential subdivisions known as College View Estates II within the development area known as Shepherd Lane located along Shepherd Lane, west of Portola Avenue, south of the Gerald Ford Drive, north of Frank Sinatra Dive, and generally west of the Monterey Avenue. The improvements and services that provide a special benefit to properties within the Zone generally include,but are not limited to: • Parkway/perimeter landscaping on both sides of Shepherd Lane and the west side of Portola Avenue adjacent to the residential subdivision,installed as part of the development of properties therein; • Any entryways, open space areas or other landscaped areas associated with the development of properties within the Zone that will be maintained by the Zone; • Street lights within and adjacent to the residential subdivision. The estimated annual cost to provide and maintain the improvements within the • District have been allocated to each property in proportion to special benefits received. The Method of Apportionment described in this Report utilizes commonly accepted assessment engineering practices and has been established pursuant to the 1972 Act and the provisions of Article XIIID. Sub-Zone Sundance: Service Level A The Zone consists of all lots and parcels within the residential subdivision known as Sundance (Tract 30216) located on the west side of Shepherd Lane at the intersection of Chinook Circle and the intersection of Kokopelli Circle. This tract is generally located west of Portola Avenue, south of the Gerald Ford Drive, north of Frank Sinatra Dive and generally east of the Monterey Avenue. Refer to the Assessment Diagram for details of the District boundary. The proposed District includes all parcels of land that have been approved for residential development within Tract 30216. • Tract No. 30216 (Kokopelli Circle) — Sixteen (16) single-family residential parcels (lots 1-16) and two landscape easements (lot F and portion of lot E) located on the west side of Shepherd Lane at Kokopelli Circle, (Identified on the County Assessor's Map as APN Book 653, Page 752, Parcels 017 through 034, Parcels 018 through 033 being the 16 residential lots). • Tract No. 30216 (Chinook Circle) —Sixteen (16) single-family residential parcels (lots 17-32) and two landscape easements (lot D and portion of lot E) located on the west side of Shepherd Lane at Chinook Circle, (Identified on the County Assessor's Map as APN Book 653, Page 770, Parcels 001 through 018, Parcels 002 through 017 being the 16 residential lots). MuniFinancial Page 16 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District !er's Report,Fiscal Year 2003/04 The assessed parcels receive special benefit from the installation and maintenance of street lighting and parkway landscaping adjacent to the development and perimeter landscaping associated with the development of all properties within the Shepherd Lane area.' The improvements to be funded through Zone assessments have either been installed as a condition of the development of the original undeveloped properties within the Zone or have been installed as part of the overall development of properties within the area known as Shepherd Lane. The purpose of the District is to ensure the ongoing maintenance, operation and servicing of local landscape and street lighting improvements installed as a result of property development in the Shepherd Lane area. These improvements may include, but are not limited to all streetlight facilities as well as landscaping material and facilities associated with properties in the District including ground cover, shrubs, trees and plants; irrigation and drainage systems; ornamental lighting structures, masonry walls or other fencing, entryway monument, and associated appurtenant facilities located within the: • Parkway landscaping along Shepherd Lane adjacent to the residential subdivision. Specifically for this District, this landscaped areas includes the parkway area on the west side of Shepherd Lane which extends the length of Tract 30216; • Perimeter/parkway landscaping on the west side of Portola Avenue between Frank Sinatra Dive and Gerald Ford Drive, as well as landscaping on the north side of Frank Sinatra Drive and the south side of Gerald Ford Drive on either side of Shepherd Lane; • Streetlights within the residential subdivision and/or adjacent to the subdivision on both the east and west sides of Shepherd Lane and the west side of Portola Avenue installed as part of the residential subdivision;and, • Any extension or expansion of the proposed landscaped areas within or adjacent to the subdivision that may be installed as part of the development of properties within the District and will be maintained by the District. These improvements may include, but are not limited to open space areas, monuments or other landscaped easements. MuniFinancial Page 17 • Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District __igineer's Report,Fiscal Year 2003/04 III. Method of Apportionment A. General The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value: "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." The formula used for calculating assessments in each Zone of the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel. In addition, pursuant to Article XIIID Section 4 (with some exceptions) a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel and provides that only special benefits are assessable and the District must separate the general benefits from the special benefits. Therefore, in compliance with the new assessment requirements only assessments that are identified as either "Exempt Assessments" or "Special Benefit Assessments" are assessed. The costs of any improvements considered to be "General Benefit" have been eliminated from the District assessments. • B. Benefit Analysis Each of the proposed improvements, the associated costs and assessments has been carefully reviewed by the City and have been identified and allocated based on benefit pursuant to the provisions of Article XIIID. Each improvement and the associated costs were identified as either "general benefits" (not assessed) or "special benefits". The improvements and the associated special benefit assessments have been further identified as Exempt assessments pursuant to Article XIIID Section 5, or as assessments requiring property owner balloting. Those improvements and the related assessments identified as Exempt are not subject to the procedural requirements of Article XIIID relating to property owner ballot proceedings. Although some existing assessments are considered Exempt, each improvement assessed within the District is identified as a special benefit to the parcels assessed and all related assessments are in compliance with the substantive requirements of Article XIIID Section 4. A property owner • balloting has been conducted for each Zone for all special benefit assessments subject to property owner approval. The assessments shown in this Report reflects the assessment amounts approved by the property owners subject to those assessments. MuniFinancial Page 18 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District _igineer's Report,Fiscal Year 2003/04 Exempt Assessments Article XIIID Section 5 provides for certain existing assessments to be exempt from the substantive and procedural requirements of Article XIIID Section 4. Specifically: • Assessments used exclusively to fund sidewalks, streets, sewers, water, flood control, drainage systems, or vector control are exempt from the conformity requirement until they are increased; and, • Assessments approved by all the property owners at the time the assessments were created (originally imposed pursuant to a 100%landowner petition). Within the District, several of the Zones provide for the landscape maintenance of drainage basins and retention basins. As noted previously, the costs and assessments associated with these improvements have been identified as a special benefit to parcels within the respective Zones and therefore in compliance with the substantive requirements of Article XIIID, but were exempt from the procedural requirements at their existing assessment amount. The existing assessments for Zones 11 and 14 were identified as exempt because the property owner(s) had previously approved them. However, similar to the exempt assessments in other Zones the existing assessments and improvements for these two Zones were identified as special benefits to the parcels being assessed. Special Benefits The method of apportionment (method of assessment) is based on the premise that each of the assessed parcels within the District and Zones receives benefit from the improvements maintained and financed by District assessments. Specifically, the assessments associated with each Zone or sub-zone are for the maintenance of local street lighting and landscaped improvements installed as part of the original development of the parcels within the Zones. The desirability and security of properties within each Zone is enhanced by the presence of street lighting and well-maintained landscaping in close proximity to those properties. The landscape improvements provided by the District may include landscaped medians, parkways, entryways, slopes and appurtenant facilities. Street lighting improvements may include all energy costs and necessary maintenance to the facilities related thereto. The annual assessments outlined in this Report are proposed to cover the estimated costs to provide all necessary service, operation, administration, and maintenance required each year to keep these improvements in a healthy,vigorous, and satisfactory condition. The special benefits associated with the local landscaping improvements are specifically: • Enhanced desirability of properties through association with the improvements. • Improved aesthetic appeal of properties within the Zones providing a positive representation of the area. • Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping. MuniFinancial Page 19 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District ___gineer's Report,Fiscal Year 2003/04 • Environmental enhancement through improved erosion resistance, and dust and debris control. • Increased sense of pride in ownership of property within the District resulting from well- • maintained improvements associated with the properties. • Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti. • Enhanced environmental quality of the parcels within the Zones by moderating temperatures, providing oxygenation and attenuating noise. The special benefits of street lighting are the convenience, safety, and security of property, improvements, and goods. Specifically: • Enhanced deterrence of crime and the aid to police protection. • Increased nighttime safety on roads and highways. • Improved ability of pedestrians and motorists to see. • Improved ingress and egress to property. • Reduced vandalism and other criminal acts and damage to improvements or property. • Improved traffic circulation and reduced nighttime accidents and personal property loss. • Increased promotion of business during nighttime hours in the case of commercial properties. All of the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District/Zone, and thereby provide a special enhancement of property values. General Benefits Prior to the passage of Proposition 218, the District assessments included maintenance of landscaped medians on various arterial streets within the City. However, since most of the arterial medians within the City are maintained from the City's General Fund it was determined that the existing assessments for these improvements were largely a general benefit. Therefore in Fiscal year 1997/1998, all District assessments related to arterial medians were eliminated. Furthermore, all improvement within each of the District Zones has been carefully reviewed. Any improvement and the associated costs that are considered a general benefit to properties outside the respective Zones or to the public at large have been identified and eliminated from the annual assessments. In making this determination it should be noted that all parkway, perimeter landscaping and interior landscaping within the City is either funded and maintained by individual property owners or through some type of association, except those maintained and funded through a special District. The City does not usually maintain these types of MuniFinancial Page 20 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District _.._igineer's Report,Fiscal Year 2003/04 improvements from General Fund.Revenues and like other similar improvements within the City, the ongoing maintenance of these improvements are a special benefit to the properties associated with the improvements. C. Assessment Methodology Pursuant to the Act, the costs of the District may be apportioned by any formula or method that fairly distributes the net amount to be assessed, among all assessable parcels in proportion to the estimated benefits to be received by each such parcel from the improvements. The apportionment of costs used for each Zone should reflect the composition of the parcels, and the improvements and services provided based on each parcel's estimated special benefit. Equivalent Dwelling Units: To assess benefits equitably, it is necessary to relate the different type of parcel improvements to each other. The Equivalent Dwelling Unit method of assessment apportionment uses the single-family home as the basic unit of assessment. A single family home equals one Equivalent Dwelling Unit (EDU). Every other land use is converted to EDU's based on an assessment formula that equates the property's specific development status, type of development (land use), and size of the property, as compared to a single family home (SFR) and is considered appropriate for the District. • The EDU method of apportioning benefit 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 land use type, size and development. All assessed parcels within Zones 2, 3, 4, 5, 6, 7, 8, 9, 11, 14, 15 and 16 are entirely single-family residential parcels and the application of the EDU method of spread results in an equal assessment or per'parcel assessment. The following table reflects the various property types and applicable EDUs that may be applied to properties within Zone 13. LAND USE /EQUIVALENT DWELLING UNITS (Zone 13) Land EDU Use Type Multiplier to Property Type Code Factor Calculate EDU Commercial COM 6.00 Acreage Residential and Commercial Vacant VAC 0.30 Acreage Single Family Residential SFR 1.00 Units • Condominiums CON 0.80 Units Single Family Vacant Lot SFV 1.00 Lot Exempt NON 0.00 Parcels Exempt parcels include easements and landscaped areas or common areas. MuniFinancial Page 21 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District __igineer's Report,Fiscal Year 2003/04 The benefit formula applied to parcels in each Zone is based on the preceding Equivalent Dwelling Unit (EDU) tables. Each parcel's EDU correlates the parcel's special benefit received as compared to all other parcels in the Zone. Parcel Type EDU x Acres or Units = Parcel EDU Total Balance to Levy/Total EDU in Zone = Levy per EDU Levy per EDU x per Parcel EDU = Parcel Levy Amount D. Assessment Range Formula Any new or increase in assessments, require certain noticing and meeting requirements by law. The Brown Act defines the terms "new or increased assessment" to exclude certain conditions. These certain conditions included "any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed." This definition was later confirmed by Senate Bill 919 (the Proposition 218 implementing legislation). An assessment range formula for all District assessments has been confirmed through property owner ballot proceedings in compliance with the Article XIIID, and shall be applied to all future assessments within the District. The following describes this assessment range formula: Wherein, if the proposed assessment (levy per unit or rate) is less than or equal to, the prior year's maximum assessment plus the adjustments described in the following, then the new proposed assessment is not considered an increased assessment. The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to the assessment amounts without requiring costly noticing and mailing procedures,which would be added to the District costs and assessments. If the proposed assessment is less than the maximum assessment approved in the previous fiscal year adjusted by a percentage no greater than three percent (3.0%), or the percentage increase of the Consumer Price Index (CPI), whichever is the lesser of the two, the assessment shall not be considered as an increase. Each year.the City shall compute the percentage difference between the CPI on January 1, of each year and the CPI for the previous January 1, or a similar time period, as determined by the Bureau of Labor Statistics for all urban consumers for the Los Angeles, Anaheim, and Riverside Area. This percentage difference shall then establish the range of increased assessments allowed based on CPI. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living. MuniFinancial Page 22 Consolidate,' Palm Desert Landscaping and Lighting Maintenance Assessment District —gineer's Report,Fiscal Year 2003/04 If CPI is less than three percent (3.0%), then the allowable adjustment to the maximum assessment for each Zone may be by CPI, or a lesser percentage. If CPI is greater than three percent (3.0%), then the allowable adjustment to the proposed assessment for each Zone may be three percent (3.0%), or a lesser percentage. The fact that an assessment range formula is adopted for District assessments does not require that the adjustment be applied each year, nor does it restrict the assessments to the adjustment amount. If the budget and assessments for a given Zone does not require an increase or the increase is less than the allowable adjustment then the required budget and assessment shall be applied. If the budget and assessments for a given Zone require an increase greater than the allowable adjustment then the proposed assessment is considered an increased assessment and mailed notices, as well as property owner protest ballots are required by Article XIIID to impose the assessment increase. For fiscal year 2003/04, the Bureau of Labor Statistics has established CPI at 3.5% for the January 2002 to January 2003 period. Therefore, the previous maximum assessment for each Zone and Sub-zone within the District has been adjusted by 3.0°A) to establish the current maximum assessment allowed. • • • MuniFinancial Page 23 Consolidated Palm Desert Landscaping and Lighting faintenance Assessment District :r's Report,Fiscal Year 2003/04 • IV. DISTRICT BUDGETS A. Description of Budget Items • The following describes the services and costs that are funded through the District, shown in the District Budgets Section III B. DIRECT COSTS: Maintenance Costs — Includes all contracted labor, material and equipment required to properly maintain the landscaping, irrigation systems, drainage systems, fencing, and entry monuments within the Zone. All improvements within the Zone are maintained and serviced on a regular basis. The frequency and specific maintenance operations required within the Zone are determined by City Staff and is based on the proposed service level of the Zone. Landscape Utilities— Includes utility costs for water required to irrigate landscaped areas and the utility costs for electricity required to run irrigation systems and ornamental lighting for landscaped areas according to the proposed service level of the Zone. Landscape Extras — Includes the replacement of any materials and equipment needed to make repairs to irrigation systems. • Tree Pruning — Includes the cost of trimming and pruning trees located within the landscaped area. Street Lighting — Utility costs for electricity required to operate streetlights, as well as the maintenance of the streetlights. Special District Services — These are services provided to a specific Zone that are outside the normal maintenance services provided by the District. These costs and services may include, but are not limited to the following: • Specialized maintenance and equipment necessary for landscaped areas and appurtenant facilities associated with dry wells, retention basins and detention basins within the Zone. • The additional cost of all contracted labor, material and equipment required trimming trees in the public right of way and landscaped areas. Maintenance Repairs — This item includes repairs that are generally unforeseen and not normally included in the yearly maintenance contract costs. This may include repair of damaged amenities due to vandalism, storms, frost, etc. Also included may be planned MuniFinancial Page 24 Consolidated Palm Desert Landscaping and Lighting daintenance Assessment District E__,___er's Report,Fiscal Year 2003/04 upgrades that provide a direct benefit to the Zone. These upgrades could include replacing plant materials and/or renovation of irrigation or lighting systems. ADMINISTRATION COSTS: District Administration —The cost to all particular departments and staff of the City, for providing the coordination of District services and operations, response to public concerns and education, as well as procedures associated with the levy and collection of assessments. This item also includes the costs of contracting with professionals to provide any additional administrative, legal or engineering services specific to the District including any required notices, mailings or property owner protest ballot proceedings. County Administration Fee — This is the actual cost to the Zone for the County to collect District assessments on the property tax bills. This charge is based on a flat rate per fund number. County Per Parcel Fee — This is the cost to each Zone for the County to collect assessments on the property tax bills. This charge is on a per assessment basis and is currently estimated at $0.16 per assessment. This cost is in addition to the County Administration Fee. Note: - The administrative costs of the District are borne by each Zone in proportion to the aggregate costs of the entire District. Costs related to direct administration are identified as exempt, general and special benefits in the same proportion as the benefit finding for the Direct Service costs. All costs related to the levy of assessments such as county fees and contract administration are applied to each Zone regardless of any benefit findings (no general benefi). LEVY BREAKDOWN: Reserve Collection/(Transfer)— The Reserve Account item is provided for collection by the District of funds to operate the Zone from the time period of July 1 (beginning of the Fiscal year) through January when the County provides the City with the first installment of assessments collected from the property tax bills. Negative amounts shown for these budget items are transfers from the reserve fund that are used to reduce the Balance to Levy. The Reserve Fund eliminates the need for the City to transfer funds from non-District accounts. Other Revenues /General Fund Contribution — This item includes additional funds designated for the Zone that are not from District assessments. These funds are added to the Zone account to reduce assessments, and may be from either non-District or District sources including City General Fund Contributions and interest earnings. Balance to Levy — This is the total amount to be collected for the current fiscal year through assessments (for special benefits) or from other revenue source (for general benefits). The Balance to Levy represents the sum of Total Direct and Administration Costs, MuniFinancial Page 25 Consolidated Palm Desert Landscaping and Lighting [aintenance Assessment District Er.5...,..x's Report,Fiscal Year 2003/04 the Reserve Account/Other Revenue Source, the Beginning Balance, and the Contribution Replenishment. Only those costs related to the improvements identified as special benefits are levied and collected on the tax roll. DISTRICT STATISTICS: Total Parcels — The total number of parcels within the Zone boundary. Total Parcels Levied — The total number of parcels within the Zone that are assessed. Non-assessable lots or parcels may include parcels of land principally encumbered by public right-of-ways, easements, common areas, and/or parcels within the boundaries of the Zone that currently do not benefit from the improvements due possibly to development restrictions. Total Equivalent Dwelling Unit(EDU) — Equivalent Dwelling Unit (EDU) is a numeric value calculated for each parcel based on the parcel's land use and size. The EDU shown in the Zone budget, (Section III B), represents the sum total of all parcel EDU's that receive special benefits from the improvements. Levy per EDU— This amount represents the rate being applied to each parcel's individual EDU. The Levy per Equivalent Dwelling Unit, is the result of dividing the total Balance to Levy,by the sum of the Zone EDU's, for the fiscal year. MuniFinancial Page 26 B. District Budgets TABLE IV ZONE 2 CANYON COVE ZONE 02 CANYON COVE Total General Special Level A Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $26,120 $1,990 $24,130 Landscape Utilities 33,000 2,515 30,485 Landscape Extras (Repairs/Materials/Equipment) 1,820 139 1,681 Tree Pruning 8,675 661 8,014 Street lighting 225 0 225 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 69,840 5,305 64,535 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 69,840 5,305 64,535 ADMINISTRATION COSTS District Administration 6,650 507 6,143 County Administration Fee 25 0 25 County Per Parcel Fee 44 0 44 Administration Costs (Subtotal) 6,719 507 6,213 LEVY BREAKDOWN Total Direct and Admin. Costs 76,559 5,811 70,748 Reserve Collection/ (Transfers) 0 0 0 Other Revenues/General Fund Contribution (57,756) (5,811) (51,945) Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 18,803 0 18,803 DISTRICT STATISTICS Total Parcels 225 Total Parcels Levied 222 Total Equivalent Dwelling Units 222.00 Levy per EDU $84.70 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 0 Anticipated Reserve Balance 0 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 82.2422 Maximum Assessment Rate FY 2003/04 $84.7095 CPI Applied: 3.00% MuniFinancial Page 27 TABLE 1V ZONE 3 VINEYARDS • ZONE 03 VINEYARDS Total General Special Level A Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $3,323 $0 $3,323 Landscape Utilities 1,200 0 1,200 Landscape Extras (Repairs/Materials/Equipment) 920 0 920 Tree Pruning 150 0 150 Street Lighting 750 0 750 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 6,343 0 6,343 Renovation/Capital Improvement Expenditures 0 0 • 0 Total Direct Costs 6,343 0 6,343 ADMINISTRATION COSTS District Administration 1,500 0 1,500 County Administration Fee 25 0 25 County Per Parcel Fee 26 0 26 Administration Costs (Subtotal) 1,551 0 1,551 LEVY BREAKDOWN Total Direct and Admin. Costs 7,894 0 7,894 Reserve Collection/ (Transfers) 220 0 220 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 8,115 0 8,115 DISTRICT STATISTICS • Total Parcels 147 Total Parcels Levied 132 Total Equivalent Dwelling Units 133.20 Levy per EDU $60.92 RESERVE INFORMATION Beginning Reserve Balance 1,709 Reserve Account Activity 220 Anticipated Reserve Balance 1,929 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 59.1600 Maximum Assessment Rate FY 2003/04 $60.9348 CPI Applied: 3.00% . MuniFinancial Page 28 TABLE IV ZONE 4 PARKVIEW ESTATES ZONE 04 PARKVIEW ESTATES Total General Special Level E Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $0 $0 $0 Landscape Utilities 0 0 0 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 2,071 207 1,864 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 2,071 207 1,864 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 2,071 207 1,864 ADMINISTRATION COSTS District Administration 1,352 135 1,217 County Administration Fee 25 0 25 County Per Parcel Fee 34 0 34 Administration Costs(Subtotal) 1,411 135 1,276 LEVY BREAKDOWN Total Direct and Admin. Costs 3,482 342 3,140 Reserve Collection/ (Transfers) 503 0 503 Other Revenues/General Fund Contribution (342) (342) 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 3,643 0 3,643 DISTRICT STATISTICS Total Parcels 175 Total Parcels Levied 172 Total Equivalent Dwelling Units 172.00 Levy per EDU $21.18 RESERVE INFORMATION Beginning Reserve Balance 1,169 Reserve Account Activity 503 Anticipated Reserve Balance 1,672 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 20.5715 Maximum Assessment Rate FY 2003/04 $21.1886 CPI Applied: 3.00% MuniFinancial Page 29 TABLE IV ZONE 5 DESERT MIRAGE ZONE 05 DESERT MIRAGE Total General Special Level E Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $0 $0 $0 Landscape Utilities 2,000 0 2,000 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 . Tree Pruning 0 0 0 Street Lighting 400 0 400 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 2,400 0 2,400 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 2,400 0 2,400 ADMINISTRATION COSTS District Administration 756 0 756 County Administration Fee 10 0 10 County Per Parcel Fee 6 0 6 Administration Costs (Subtotal) 772 0 772 LEVY BREAKDOWN Total Direct and Admin. Costs 3,172 0 3,172 Reserve Collection/ (Transfers) 0 0 0 Other Revenues/General Fund Contribution (1,104) 0 (1,104) Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 2,068 0 2,068 DISTRICT STATISTICS Total Parcels 29 Total Parcels Levied 29 Total Equivalent Dwelling Units 29.00 Levy per EDU $71.32 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 0 Anticipated Reserve Balance 0 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 69.2569 Maximum Assessment Rate FY 2003/04 $71.3346 CPI Applied: 3.00% MuniFinancial Page 30 TABLE IV ZONE 5 SANDCASTLES ZONE 05 SANDCASTLES Total General Special Level E Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $0 $0 $0 Landscape Utilities 0 0 0 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street T.ighting 1,249 0 1,249 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 1,249 0 1,249 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 1,249 0 1,249 ADMINISTRATION COSTS District Administration 720 0 720 County Administration Fee 10 0 10 County Per Parcel Fee 8 0 8 Administration Costs (Subtotal) 738 0 738 LEVY BREAKDOWN Total Direct and Admin. Costs 1,987 0 1,987 Reserve Collection/ (Transfers) 55 0 55 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 2,042 0 2,042 DISTRICT STATISTICS Total Parcels 41 Total Parcels Levied 41 Total Equivalent Dwelling Units 41.00 Levy per EDU $49.80 RESERVE INFORMATION Beginning Reserve Balance 49 Reserve Account Activity 55 Anticipated Reserve Balance 104 ASSESSMENT INFORMATION • Maximum Assessment Rate Prior Year 2002/03 48.3600 Maximum Assessment Rate FY 2003/04 $49.8108 CPI Applied: 3.00% • MuniFinancial Page 31 TABLE IV ZONE 5 PRIMROSE 2 ZONE 05 PRIMROSE 2 Total General Special Level A Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $2,897 $0 $2,897 Landscape Utilities 800 0 800 Landscape Extras (Repairs/Materials/Equipment) 680 0 680 Tree Pruning 500 0 500 Street Lighting 150 0 150 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 5,027 0 5,027 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 5,027 0 5,027 ADMINISTRATION COSTS • District Administration 988 0 988 County Administration Fee 10 0 10 County Per Parcel Fee 7 0 7 Administration Costs (Subtotal) 1,005 0 1,005 LEVY BREAKDOWN Total Direct and Admin. Costs 6,032 0 6,032 Reserve Collection/ (Transfers) 168 0 168 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 6,200 0 6,200 DISTRICT STATISTICS Total Parcels 37 Total Parcels Levied 37 Total Equivalent Dwelling Units 37.00 Levy per EDU $167.58 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 168 Anticipated Reserve Balance '168 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 162.7000 Maximum Assessment Rate FY 2003/04 $167.5810 CPI Applied: 3.00% MuniFinancial Page 32 TABLE IV ZONE 6 HOVLEY LANE MONTEREY MEADOWS ZONE 06 MONTEREY MEADOWS Total General Special Level D Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $1,030 $0 $1,030 Landscape Utilities 700 0 700 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 400 0 400 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 2,130 0 2,130 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 2,130 0 2,130 ADMINISTRATION COSTS District Administration 784 0 784 County Administration Fee 2 0 2 County Per Parcel Fee 8 0 8 Administration Costs(Subtotal) 794 0 794 LEVY BREAKDOWN Total Direct and Admin. Costs 2,924 0 2,924 Reserve Collection/ (Transfers) 464 0 464 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 3,388 0 3,388 DISTRICT STATISTICS Total Parcels 40 Total Parcels Levied 40 Total Equivalent Dwelling Units 40.00 Levy per EDU $84.70 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 464 Anticipated Reserve Balance 464 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 82.2426 Maximum Assessment Rate FY 2003/04 $84.7099 CPI Applied: 3.00% MuniFinancial Page 33 • TABLE IV ZONE 6 HOVLEY LANE THE GLEN ZONE 06 HOVLEY GLEN Total General Special Level E Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $0 $0 $0 Landscape Utilities 1,024 0 1,024 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 0 0 0 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 1,024 0 1,024 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 1,024 0 1,024 ADMINISTRATION COSTS District Administration 596 0 • 596 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs (Subtotal) 601 0 601 LEVY BREAKDOWN Total Direct and Admin. Costs 1,625 0 1,625 Reserve Collection/ (Transfers) 635 0 635 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 2,260 0 2,260 DISTRICT STATISTICS Total Parcels 16 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $141.28 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 635 Anticipated Reserve Balance 635 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 137.1720 Maximum Assessment Rate FY 2003/04 $141.2872 CPI Applied: 3.00% MuniFinancial Page 34 TABLE IV ZONE 6 HOVLEY LANE HOVLEY ESTATES ZONE 06 HOVLEY ESTATES Total General Special Level D Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $1,463 $0 $1,463 Landscape Utilities 1,200 0 1,200 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 150 0 150 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 2,813 0 2,813 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 2,813 0 2,813 ADMINISTRATION COSTS District Administration 730 0 730 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs (Subtotal) 735 0 735 LEVY BREAKDOWN Total Direct and Admin. Costs 3,548 0 3,548 Reserve Collection/ (Transfers) 559 0 559 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 4,108 0 4,108 DISTRICT STATISTICS Total Parcels 17 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $256.72 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 559 Anticipated Reserve Balance 559 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 249.2492 Maximum Assessment Rate FY 2003/04 $256.7267 CPI Applied: 3.00% MuniFinancial Page 35 TABLE IV ZONE 6 HOVLEY LANE SONATA 1 ZONE 06 SONATA 1 Total General Special Level E Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $0 $0 $0 Landscape Utilities 1,200 0 1,200 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 100 0 100 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 1,300 0 1,300 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 1,300 0 1,300 ADMINISTRATION COSTS District Administration 618 0 618 County Administration Fee 2 0 . 2 County Per Parcel Fee 3 0 3 Administration Costs (Subtotal) 623 0 623 LEVY BREAKDOWN Total Direct and Admin. Costs 1,923 0 1,923 Reserve Collection/ (Transfers) 272 0 272 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 2,195 0 2,195 DISTRICT STATISTICS Total Parcels 16 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $137.18 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 272 Anticipated Reserve Balance 272 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 133.1897 Maximum Assessment Rate FY 2003/04 $137.1854 CPI Applied: 3.00% MuniFinancial Page 36 TABLE IV ZONE 6 HOVLEY LANE SONATA 2 ZONE 06 SONATA 2 Total General Special • Level E Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $0 $0 $0 Landscape Utilities 1,900 0 1,900 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 200 0 200 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 2,100 0 2,100 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 2,100 0 2,100 ADMINISTRATION COSTS District Administration 1,014 0 1,014 County Administration Fee 2 0 2 County Per Parcel Fee 19 0 19 Administration Costs (Subtotal) 1,035 0 1,035 LEVY BREAKDOWN Total Direct and Admin. Costs 3,135 0 3,135 Reserve Collection/ (Transfers) 1,189 0 1,189 • Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 4,324 0 4,324 DISTRICT STATISTICS Total Parcels • 94 Total Parcels Levied 94 Total Equivalent Dwelling Units 94.00 Levy per EDU $45.98 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 1,189 Anticipated Reserve Balance 1,189 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 44.6599 Maximum Assessment Rate FY 2003/04 $45.9997 CPI Applied: 3.00% MuniFinancial Page 37 TABLE N ZONE 6 HOVLEY LANE HOVLEY COLLECTION ZONE 06 HOVLEY COLLECTION Total General Special Level D Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $693 $0 $693 Landscape Utilities • 2,100 0 2,100 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 200 0 200 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 2,993 0 2,993 Renovation/Capital Improvement Expenditures 0 0 0 . Total Direct Costs 2,993 0 2,993 ADMINISTRATION COSTS District Administration 838 0 838 County Administration Fee 2 0 2 County Per Parcel Fee 8 0 8 Administration Costs(Subtotal) 848 0 848 LEVY BREAKDOWN Total Direct and Admin. Costs 3,841 0 3,841 Reserve Collection/ (Transfers) 846 0 846 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy. 4,686 0 4,686 DISTRICT STATISTICS Total Parcels 38 Total Parcels Levied 38 Total Equivalent Dwelling Units 38.00 Levy per EDU $123.32 RESERVE INFORMATION Beginning Reserve Balance 0 • Reserve Account Activity 846 Anticipated Reserve Balance 846 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 119.7388 Maximum Assessment Rate FY 2003/04 $123.3310 CPI Applied: 3.00% MuniFinancial Page 38 TABLE IV ZONE 6 HOVLEY LANE LA PALOMA 1 ZONE 06 LA PALOMA 1 Total General Special Level D Service Budget Benefit Benefit • DIRECT COSTS Maintenance Costs $887 $0 $887 Landscape Utilities 1,050 0 1,050 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 100 0 100 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 2,037 0 2,037 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 2,037 0 2,037 ADMINISTRATION COSTS District Administration 672 0 672 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs (Subtotal) 677 0 677 LEVY BREAKDOWN Total Direct and Admin. Costs 2,714 0 2,714 Reserve Collection/ (Transfers) 456 0 456 . Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 3,170 0 3,170 DISTRICT STATISTICS Total Parcels • 17 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $198.14 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 456 Anticipated Reserve Balance 456 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 192.3720 Maximum Assessment Rate FY 2003/04 $198.1432 CPI Applied: 3.00% MuniFinancial Page 39 • TABLE IV ZONE 6 HOVLEY LANE LA PALOMA 2 ZONE 06 LA PALOMA 2 Total General Special Level B Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs . $3,653 $0 $3,653 Landscape Utilities 975 0 975 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 100 0 100 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 4,728 0 4,728 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 4,728 0 4,728 ADMINISTRATION COSTS District Administration 874 0 874 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 • 3 Administration Costs(Subtotal) 879 0 879 LEVY BREAKDOWN Total Direct and Admin. Costs 5,607 0 5,607 Reserve Collection/ (Transfers) 357 0 357 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 5,964 0 5,964 DISTRICT STATISTICS Total Parcels 19 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $372.78 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 357 Anticipated Reserve Balance 357 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 361.9324 Maximum Assessment Rate FY 2003/04 $372.7904 CPI Applied: 3.00% MuniFinancial Page 40 • TABLE IV ZONE 6 LA PALOMA 3 ZONE 06 LA PALOMA 3 Total General Special Level B Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $2,534 $0 $2,534 Landscape Utilities 425 0 425 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 100 0 100 Special District Services 0 0 • 0 Annual Direct Costs (Subtotal) 3,059 0 3,059 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 3,059 0 3,059 ADMINISTRATION COSTS District Administration 746 0 746 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs(Subtotal) 751 0 751 LEVY BREAKDOWN Total Direct and Admin. Costs 3,810 0 3,810 Reserve Collection/ (Transfers) 266 0 266 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 4,076 0 4,076 DISTRICT STATISTICS Total Parcels 17 Total Parcels Levied 15 Total Equivalent Dwelling Units • 15.00 Levy per EDU $271.76 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 266 Anticipated Reserve Balance 266 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 263.8601 Maximum Assessment Rate FY 2003/04 $271.7759 CPI Applied: 3.00% MuniFinancial Page 41 • TABLE IV ZONE 6 SANDPIPER COURT ZONE 06 SANDPIPER COURT Total General Special Level B Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $3,171 $0 $3,171 Landscape Utilities 1,200 0 1,200 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 100 0 100 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 4,471 0 4,471 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 4,471 0 4,471 ADMINISTRATION COSTS District Administration 856 0 856 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs(Subtotal) 861 0 861 LEVY BREAKDOWN Total Direct and Admin. Costs 5,332 0 5,332 Reserve Collection/ (Transfers) 302 0 302 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 5,634 0 5,634 DISTRICT STATISTICS Total Parcels 19 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $352.14 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 302 Anticipated Reserve Balance 302 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 341.8842 Maximum Assessment Rate FY 2003/04 $352.1407 CPI Applied: 3.00% MuniFinancial Page 42 TABLE IV ZONE 6 SANDPIPER WEST ZONE 06 SANDPIPER WEST Total General Special Level B Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $3,150 $0 $3,150 Landscape Utilities 1,200 0 1,200 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 115 0 115 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 4,465 0 • 4,465 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 4,465 0 4,465 ADMINISTRATION COSTS District Administration 854 0 854 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs (Subtotal) 859 0 859 LEVY BREAKDOWN Total Direct and Admin. Costs 5,324 0 5,324 Reserve Collection/ (Transfers) 310 0 310 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 5,634 0 5,634 DISTRICT STATISTICS Total Parcels 16 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU •$352.14 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 310 Anticipated Reserve Balance 310 ASSESSMENT INFORMATION • Maximum Assessment Rate Prior Year 2002/03 341.8842 Maximum Assessment Rate FY 2003/04 $352.1407 CPI Applied: 3.00% MuniFinancial Page 43 • TABLE IV ZONE 6 HOVLEY WEST ZONE 06 HOVLEY WEST Total • General ' Special Level C Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $1,972 $296 $1,676 Landscape Utilities 1,350 203 1,148 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 165 0 165 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 3,487 498 2,989 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 3,487 498 2,989 ADMINISTRATION COSTS District Administration 782 117 665 • County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs (Subtotal) 787 117 670 LEVY BREAKDOWN Total Direct and Admin. Costs 4,274 616 ' 3,659 Reserve Collection/ (Transfers) 935 0 935 Other Revenues/General Fund Contribution (616) (616) 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 4,594 0 4,594 DISTRICT STATISTICS Total Parcels 16 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $287.10 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 935 Anticipated Reserve Balance 935 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 278.7541 Maximum Assessment Rate FY 2003/04 $287.1167 CPI Applied: 3.00% MuniFinancial Page 44 TABLE IV ZONE 6 DIAMONDBACK ZONE 06 Diamondback Road Total General Special Level A Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $3,665 $0 $3,665 Landscape Utilities 1,200 0 1,200 Landscape Extras (Repairs/Materials/Equipment) 770 0 770 • Tree Pruning 250 0 • 250 Street Lighting 150 0 150 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 6,035 0 6,035 Renovation/Capital Improvement Expenditures 0 0 • 0 Total Direct Costs 6,035 0 6,035 ADMINISTRATION COSTS District Administration 988 0 988 County Administration Fee 25 0 25 County Per Parcel Fee 4 0 4 Administration Costs(Subtotal) 1,017 0 1,017 LEVY BREAKDOWN Total Direct and Admin. Costs 7,052 0 7,052 Reserve Collection/ (Transfers) 250 0 250 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 7,302 0 7,302 . DISTRICT STATISTICS Total Parcels 22 Total Parcels Levied 20 Total Equivalent Dwelling Units 20.00 Levy per EDU $365.10 RESERVE INFORMATION Beginning Reserve Balance 645 Reserve Account Activity 250 Anticipated Reserve Balance 895 ASSESSMENT INFORMATION Maximum Assessment Rate Current Year 2002/03 354.4800 Maximum Assessment Rate FY 2003/04 $365.1144 CPI Applied: 3.00% MuniFinancial Page 45 TABLE IV ZONE 7 WARING COURT ZONE 07 WARING COURT Total General Level B Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $3,976 $0 $3,976 Landscape Utilities 1,200 0 1,200 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 0 0 0 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 5,176 0 5,176 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 5,176 0 5,176 ADMINISTRATION COSTS District Administration 908 0 908 County Administration Fee 25 0 25 County Per Parcel Fee 3 0 3 Administration Costs (Subtotal) 936 0 936 LEVY BREAKDOWN Total Direct and Admin. Costs 6,112 0 6,112 Reserve Collection/ (Transfers) 560 0 560 . Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 6,673 0 6,673 DISTRICT STATISTICS Total Parcels 16 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $417.04 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 560 Anticipated Reserve Balance 560 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 404.8934 Maximum Assessment Rate FY 2003/04 $417.0402 CPI Applied: 3.00% • MuniFinancial Page 46 TABLE IV ZONE 8 PALM GATE • ZONE 08 PALM GATE Total General Special Level E Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $540 $0 $540 Landscape Utilities 500 0 500 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 300 0 300 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 1,340 0 1,340 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 1,340 0 1,340 ADMINISTRATION COSTS District Administration 710 0 710 County Administration Fee 25 0 25 County Per Parcel Fee 7 0 7 Administration Costs (Subtotal) 742 0 . 742 LEVY BREAKDOWN Total Direct and Admin. Costs 2,082 0 2,082 Reserve Collection/ (Transfers) 477 0 477 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 2,559 0 2,559 DISTRICT STATISTICS Total Parcels 37 Total Parcels Levied 37 Total Equivalent Dwelling Units 37.00 Levy per EDU $69.16 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 477 Anticipated Reserve Balance 477 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 67..1533 Maximum Assessment Rate FY 2003/04 $69.1679 CPI Applied: 3.00% MuniFinancial • Page 47 . TABLE IV ZONE 9 THE GROVE ZONE 09 THE GROVE Total General Special Level A Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $9,100 $0 $9,100 • Landscape Utilities 2,200 0 2,200 Landscape Extras (Repairs/Materials/Equipment) 1,668 0 1,668 Tree Pruning 3,566 0 3,566 Street Lighting 2,000 0 2,000 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 18,534 0 18,534 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 18,534 0 18,534 ADMINISTRATION COSTS District Administration 2,296 0 2,296 County Administration Fee 25 0 25 County Per Parcel Fee. 21 0 21 Administration Costs (Subtotal) 2,342 0 2,342 LEVY BREAKDOWN Total Direct and Admin. Costs 20,876 0 20,876 Reserve Collection/ (Transfers) (453) 0 (453) Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 20,423 0 20,423 DISTRICT STATISTICS Total Parcels 105 Total Parcels Levied 105 Total Equivalent Dwelling Units 105.00 Levy per EDU $194.50 RESERVE INFORMATION Beginning Reserve Balance 18,116 Reserve Account Activity (453) Anticipated Reserve Balance 17,663 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 198.4600 Maximum Assessment Rate FY 2003/04 $204.4138 CPI Applied: 3.00% MuniFinancial Page 48 TABLE IV ZONE 11 PORTOLA PLACE ZONE 11 PORTOLA PLACE Total General Special Level C Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $2,497 $0 $2,497 Landscape Utilities 650 0 650 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 0 0 0 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 3,147 0 3,147 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 3,147 0 3,147 ADMINISTRATION COSTS District Administration 786 0 786 • County Administration Fee 25 0 25 County Per Parcel Fee 5 0 5 Administration Costs (Subtotal) 816 0 816 LEVY BREAKDOWN Total Direct and Admin. Costs 3,963 0 3,963 Reserve Collection/ (Transfers) 375 0 375 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 4,337 0 4,337 DISTRICT STATISTICS Total Parcels 23 Total Parcels Levied 23 Total Equivalent Dwelling Units 23.00 Levy per EDU $188.58 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 375 . Anticipated Reserve Balance 375 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 183.1045 Maximum Assessment Rate FY 2003/04 $188.5976 CPI Applied: 3.00% MuniFinancial Page 49 TABLE IV ZONE 13 PALM DESERT COUNTRY CLUB ZONE 13 PALM DESERT COUNTRY CLUB Total General Special Level A Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $15,000 $0 $15,000 Landscape Utilities 4,000 0 4,000 Landscape Extras (Repairs/Materials/Equipment) 700 0 700 Tree Pruning 2,090 0 2,090 Street Lighting 19,000 0 19,000 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 40,790 0 40,790 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 40,790 0 40,790 ADMINISTRATION COSTS District Administration 12,008 0 12,008 County Administration Fee 25 0 25 . County Per Parcel Fee 1,731 0 1,731 Administration Costs (Subtotal) 13,764 0 13,764 LEVY BREAKDOWN Total Direct and Admin. Costs 54,554 0 54,554 Reserve Collection/ (Transfers) (3,444) 0 (3,444) Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 51,110 0 51,110 DISTRICT STATISTICS Total Parcels 1,768 Total Parcels Levied 1,730 Total Equivalent Dwelling Units 2,314.85 Levy per EDU $22.08 RESERVE INFORMATION Beginning Reserve Balance 137,743 Reserve Account Activity (3,111) Anticipated Reserve Balance 134,299 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 27.0054 Maximum Assessment Rate FY 2003/04 $27.8156 CPI Applied: 3.00% *The beginning Reserve Balance is largely the result of Reserve Funds transferred to the City from the County when this Zone became part of the City of Palm Desert. Per prior Council action a portion of this Reserve Fund will be used annually to reduce the assessments over several years. MuniFinancial Page 50 • TABLE IV ZONE 14 K&B AT PALM DESERT ZONE 14 K & B AT PALM DESERT Total General Special Level D Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $4,658 $0 $4,658 Landscape Utilities 1,500 0 1,500 Landscape Extras 0 0 0 (Repairs/Materials/Equipment) Tree Pruning 0 0 0 Street Lighting 200 0 200 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 6,358 0 6,358 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 6,358 0 6,358 ADMINISTRATION COSTS District Administration 1,632 0 1,632 County Administration Fee 25 0 25 County Per Parcel Fee 33 0 33 Administration Costs (Subtotal) 1,690 0 1,690 LEVY BREAKDOWN Total Direct and Admin. Costs 8,048 0 8,048 Reserve Collection/ (Transfers) 1,283 0 1,283 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ 0 0 0 (Transfers) Balance to Levy 9,330 0 9,330 DISTRICT STATISTICS Total Parcels 165 Total Parcels Levied 163 Total Equivalent Dwelling Units 163.00 Levy per EDU $57.24 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 1,283 Anticipated Reserve Balance 1,283 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 55,5884 Maximum Assessment Rate FY 2003/04 $57.2561 CPI Applied: 3.00% MuniFinancial Page 51 TABLE IV ZONE 15 CANYON CREST • ZONE 15 CANYON CREST Total General Special Level A Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $5,920 $0 $5,920 Landscape Utilities 500 0 500 Landscape Extras (Repairs/Materials/Equipment) 640 0 640 . Tree Pruning 300 0 300 Street Lighting 0 0 0 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 7,360 0 7,360 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 7,360 0 7,360 ADMINISTRATION COSTS District Administration 1,292 0 1,292 County Administration Fee 25 0 25 County Per Parcel Fee 13 0 13 Administration Costs(Subtotal) 1,330 0 1,330 LEVY BREAKDOWN Total Direct and Admin. Costs 8,690 0 8,690 Reserve Collection/ (Transfers) 1,390 0 1,390 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 10,081 0 10,081 • DISTRICT STATISTICS Total Parcels 71 Total Parcels Levied 67 Total Equivalent Dwelling Units 67.00 Levy per EDU $150.46 RESERVE INFORMATION Beginning Reserve Balance 1,764 Reserve Account Activity 1,390 Anticipated Reserve Balance 3,154 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 146.0889 Maximum Assessment Rate FY 2003/04 $150.4716 CPI Applied: 3.00% MuniFinancial Page 52 • TABLE IV ZONE 16 COLLEGE VIEW ESTATES II • ZONE 16 College View Estates II Total General Special Level A Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $5,971 $0 $5,971 Landscape Utilities 3,200 0 3,200 Landscape Extras (Repairs/Materials/Equipment) 600 0 600 Tree Pruning 300 0 300 Street Lighting 270 0 270 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 10,341 0 10,341 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 10,341 0 10,341 ADMINISTRATION COSTS District Administration 1,366 0 1,366 County Administration Fee 25 0 25 County Per Parcel Fee 6 0 6 Administration Costs(Subtotal) 1,397 0 1,397 LEVY BREAKDOWN Total Direct and Admin. Costs 11,738 0 11,738 Reserve Collection/ (Transfers) 2,346 0 2,346 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 14,084 0 14,084 DISTRICT STATISTICS Total Parcels 32 Total Parcels Levied 32 Total Equivalent Dwelling Units 32.00 Levy per EDU $440.12 RESERVE INFORMATION Beginning Reserve Balance $1,243 Reserve Account Activity 2,346 Anticipated Reserve Balance $3,589 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2002/03 427.3200 Maximum Assessment Rate FY 2003/04 $440.1396 CPI Applied: 3.00% MuniFinancial Page 53 TABLE IV ZONE 16 SUNDANCE ZONE 16 Sundance Total General Special Level A Service Budget Benefit Benefit DIRECT COSTS Maintenance Costs $6,631 $0 $6,631 Landscape Utilities 1,857 0 1,857 Landscape Extras (Repairs/Materials/Equipment) 1,194 0 1,194 Tree Pruning 884 0 884 Street Lighting 300 0 300 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 10,865 0 10,865 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 10,865 0 10,865 ADMINISTRATION COSTS District Administration 1,534 0 1,534 County Administration Fee 31 0 31 County Per Parcel Fee 0 0 0 Administration Costs (Subtotal) 1,566 0 1,566 LEVY BREAKDOWN Total Direct and Admin. Costs 12,431 0 12,431 Reserve Collection/ (Transfers) 1,243 0 • 1,243 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 13,674 0 13,674 DISTRICT STATISTICS Total Parcels 32 Total Parcels Levied 32 Total Equivalent Dwelling Units 32.00 Levy per EDU $427.32 RESERVE INFORMATION Beginning Reserve Balance $0 Reserve Account Activity 1,243 Anticipated Reserve Balance $1,243 ASSESSMENT INFORMATION Maximum Assessment Rate FY 2003/04 $427.3200 MuniFinancial Page 54 • Appendix A — District Boundary Maps The Boundary Maps for the District and/or Zones are on file in the office of Public Works and are made part of this Report. The Boundary Maps are also available for inspection at the Office of Public Works. • MuniFinancial Page 55 ear 4.9a/a-*deft DRIVE 171•PJ-1 SHORE , t 0 GEwvD FORD DRIVE Consolidated I COLLEGE VIEW ESTATES II I- ‘(21)-IMMI Landscape and Llghiing Assessment DistrIct '' SINJDANCEI O . FRANK TRAORNE IK&B PALM DESE - /N-MET-MilMal •e,... I DIAMONDBACK!` COUNTRY CLUB DRNE — COUNTRY CLUB DRIVE I MONTEREY MEADOWS} SONATA a I ® SANDPIPER WEST E GLEN SANDPIPER COURT I I HOVLEY COURT WEST ONATA I LA PALOMA I IHOVLEY COLLECTION HCM_Y LANE FAST LA PALOMA 14- . IHOVLEY ESTATES LA PALOMA!III O trim FIGVLEY • EAST inSANDCASTLEwourS! I _--, N r FALLS DR . ... • �1PARIMEW ESTA 8` i CANYON CREST ' I 1 Y • !- PARK VIEWf ktl.: 'pi©}ii 0�'`�. © '� . y . 'T. leo I' PALM GATE C FRED WARAIG DRVE FRED WPWJC'DRIVE ______(__..`.i� n ) I t it"WARING COURT! I.•::u•:.,3.t ya I PALM DESERT COUNTRY CLUB a GR. zs viifir II -TATE AY in .1 •• STATE HIGHWAY RI � n t-ly FAIRWA I c•. st>a=. Assessment Zones `' N. 3-VC Cove(Haystack Park) E4-Park/Me Estates(Lighting Only) 5-Cook and Country Club I .'.''I Desert Mirage_ • • _ . Prknose 2 • .•i••• ��� O. Sandcastles(lighting Only) NM 5-Holey Line West The Glen VIEW y Monterey Meadows Sonata I,II na Hoyle,/Collodion HmMy Estates HrnMyCourt West La Peloma I,tl,III Sandpiper Cart 1 Sandpiper West Diamondback u) 7-Waring Court II-Palm Gets D- .Grove 11 T Porbla Place 14-Pakn D l of club14-K88Palm 15-Carryon 16-Colegs Vlew Estates II 17-Bandana-GHA MuniFinancial Page 56