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HomeMy WebLinkAboutSonata II Assessment District CITY OF PALM DESERT DEVELOPMENT SERVICES STAFF REPORT TO: Honorable Mayor and City Council FROM: Martin Alvarez, Senior Management Analyst DATE: April 25, 2002 SUBJECT: SONATA II ASSESSEMENT DISTRICT Recommendation: Staff recommends that the City Council: 1. Proceed with the initiation of the Sonata II Assessment District levy increase. 2. Approve the Preliminary and Final Engineer's report and proceed with the balloting process having the property owners decide upon the proposed FY2002/2003 Lighting and Landscape budget. Background: At the April 11, 2002 City Council meeting, Mr. Bill Besse spoke under Oral Communications concerning his proposed assessment district levy increase. Mr. Besse resides at 40685 Cabana Court, within the Sonata II subdivision. Sonata II is located on the north side of Hovley Lane West and contains 94 parcels. Under the Sonata II Lighting and Landscape District (LLD) the City maintains 1,700 feet of linear frontage and two streetlights. The current assessment district levy is $44.65 per parcel per year and the proposed levy for FY 2002/2003 is $284.04 per parcel per year. Over the past five years, the City has held the existing levy constant by utilizing both the assessment district reserve fund and the City General Fund. This year the City has elected to reevaluate all of the City Assessment Districts and increase the levies to cover the actual cost of maintenance, utilities and the administration. At the current rate, which is $44.65 x 94 parcels, the district collects $4,197.10. Last year, the total cost to maintain the district was $16,626. The district had a deficiency of $9,894. The deficiency was covered by the district reserve fund using $9,894 and a contribution from the City General Fund of $2645. With current levy collected ($4,197.10) the assessment district barely has sufficient funds to cover the cost of water and electricity totaling $3,830. The Sonata II LLD budget for this year includes an annual allocation of $4,000 to provide for renovation of the existing landscaping (see attached proposed FY 2002/2003 budget). The existing landscaping has a significant amount of turf, large shrubs and mature trees. The renovation of the district will include removing the existing turf and replacing with it with drought tolerant plant materials, drip irrigation and decomposed granite with all healthy trees remaining in place. This expense can be removed from the proposed levy reducing the cost per parcel to $224 per year. The district landscaping is outdated and as a result the cost is higher to maintain. All property owners with the Sonata II LLD will be receiving a ballot in May 2002 to vote on the new levy. A majority vote of the returned ballots is required to approve the new levy. A public hearing will be held on June 27, 2002. If the new levy is not approved, the City and the residents will face the following options: • A decrease in the level of service to reflect the current levy of $4,197.10. This option most likely will result in the elimination of all plant materials except healthy trees, which would receive minimal maintenance. • Continue to subsidize the cost of maintenance and administration of the district from the City's General Fund. If the City is faced with one of the two above options, staff recommends that the level of service be reduced to match the current levy collected. This would not include any additional contribution from the City General Fund. Submitte i)14„ ARTIN ALVAREZ S" E' NIGHT SENIOR MANAGEMENT ANALYST LA D;.CA' : MANAGER REVIE A ED AND CONCU : • C ARD J. FO ERS, P.E. ASSISTANT CI Y MANAGER FOR DEVELOPMENT SERVICES REVIEWED AND CONCUR: CARLOS L. ORTEGA DIRECTOR OF FINANCE CITY MANGER 2 Consolid Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report,Fiscal Year 2002/03 TABLE IV ZONE 6 HOVLEY LANE SONATA 2 Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $11,820 $0 $11,820 Landscape Utilities 3,600 0 3,600 Landscape Extras(Repairs/Materials/Equipment) 1,400 0 1,400 Tree Pruning 1,250 0 1,250 Street Lighting 230 0 230 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 18,300 0 18,300 Renovation/Capital Improvement Expenditures 4,000 0 4,000 Total Direct Costs 22,300 0 22,300 ADMINISTRATION COSTS District Administration 3,728 0 3,728 County Administration Fee 2 0 2 County Per Parcel Fee 19 0 19 Administration Costs(Subtotal) 3,749 0 3,749 LEVY BREAKDOWN Total Direct and Admin.Costs 26,049 0 26,049 Reserve Collection/(Transfers) 651 0 651 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 26,700 0 26,700 DISTRICT STATISTICS Total Parcels 94 Total Parcels Levied 94 Total Equivalent Dwelling Units • 94.00 Levy per EDU $284.04 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 651 Anticipated Reserve Balance 651 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $44.6599 Maximum Assessment Rate Proposed FY 2002/03 $284.0400 CPI Applied: 2.70% MuniFinancial Page 38 Iiiiimp PRELIMINARY MINUTES REGULAR PALM DESERT CITY COUNCIL MEETING THURSDAY, APRIL 11, 2002 CIVIC CENTER COUNCIL CHAMBER I. CALL TO ORDER Mayor Kelly convened the meeting at 4:02 p.m. II. PLEDGE OF ALLEGIANCE - Mayor Richard S. Kelly III. INVOCATION - Mayor Pro-Tempore Jean M. Benson IV. ROLL CALL Present: Excused Absence: Mayor Pro-Tempore Jean M. Benson Councilman Buford A. Crites Councilman Jim Ferguson Councilman Robert A. Spiegel Mayor Richard S. Kelly Also Present: Carlos L. Ortega, City Manager/RDA Executive Director David J. Erwin, City Attorney Sheila R. Gilligan, ACM for Community Services/City Clerk Richard J. Folkers, ACM for Development Services Justin McCarthy, ACM for Redevelopment Homer Croy, Director of Building & Safety Philip Drell, Director of Community Development Paul S. Gibson, Director of Finance/City Treasurer Teresa L. La Rocca, Director of Housing Joseph S. Gaugush, Director of Public Works/City Engineer David Yrigoyen, Director of Redevelopment Rachelle D. Klassen, Deputy City Clerk V. ORAL COMMUNICATIONS -A MR. BILL BESSE, resident of Sonata II development, addressed the Council about ..7y ...._ his concern for the significant increase in the amount of assessment on his property, which is subject to one of the City's assessment districts. He said his assessment in the past had been only $44.78 per year; however, the proposed increase was approximately 600%, to $284.04 per year. In addition to the landscaping along Hovley Lane West, his subdivision was responsible fortwo street PRELIMINARY MINUTES REGULAR PALM DESERT CITY COUNCIL MEETING APRIL 11, 2002 lights on Hovley Lane. He felt while these lights contributed to the overall safety in the City, they really did not do the homeowners in Sonata II any good. He suggested the City either pay for the operation of the street lights or turn them off. He also suggested that the City remove the grass along Hovley Lane and replace it with river rock to greatly reduce the maintenance costs. He noted the Sonata I homeowners, a subdivision of only 16 homes along Hovley Lane with a wall next to Portola Avenue, had a proposed increase from $133.58 per year to $1,059 per year, or approximately 800%. MR. DENNIS CUNNINGHAM, residing at the intersection of Ironwood and Shadow Mountain, said he was one of several neighbors concerned about the traffic flow and speed on Shadow Mountain. He asked that the City consider installing a stop sign at this intersection. MR. JOHN McLEAN agreed with Mr. Cunningham's comments and presented a neighborhood petition in support of a stop sign at Ironwood and Shadow Mountain. VI. AWARDS, PRESENTATIONS, AND APPOINTMENTS A. PRESENTATION TO RECOGNIZE THE CITY OF PALM DESERT'S NEW HOUSEHOLD HAZARDOUS WASTE FACILITY — THE COACHELLA VALLEY'S FIRST. This matter was rescheduled for the meeting of April 25, 2002. VII. CONSENT CALENDAR A. MINUTES of the Regular City Council Meeting of March 28, 2002. Rec: Approve as presented. B. CLAIMS AND DEMANDS AGAINST THE CITY TREASURY - Warrant No. 79. Rec: Approve as presented. C. CITY/AGENCY PORTFOLIO MASTER SUMMARY for the Month Ending February 28, 2002 (Joint Consideration with the Palm Desert Redevelopment Agency). Rec: Receive and file. 2 CITY OF PALM DESERT ENGINEER'S ANNUAL LEVY REPORT Consolidated Palm Desert Landscaping And Lighting District Fiscal Year 2002/03 ' ii,. INTENT MEETING: April 25, 2002 PUBLIC HEARING: June 27, 2002 4Z! MuniFinancial A WILLDAN COMPANY Corporate Office Regional Offices 28765 Single Oak Drive • San Diego, CA ♦ Jacksonville, FL Suite 200 ♦ Anaheim, CA • Kansas City, MO Temecula, CA 92590 • Lancaster, CA • Phoenix, AZ Tel: (909) 699-3990 ♦ Industry, CA • Seattle, WA Tel: (800) 755-MUNI (6864) • Oakland, CA • Washington, DC Fax: (909)699-3460 www.muni.com ENGINEER'S REPORT AFFIDAVIT Formation of and 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 day of , 2002. MuniFinancial Assessment Engineer On Behalf of the City of Palm Desert By: Sandra L. Higginbotham, Project Manager District Administration Services By: Richard Kopecky R. C. E. # 16742 TABLE OF CONTENTS I. OVERVIEW 4 A.Introduction 4 B. Compliance with the Current Legislation 5 C.General Description of the District and Services 7 II. SPECIFIC IMPROVEMENTS AND SPECIAL BENEFIT ZONES 10 III. METHOD OF APPORTIONMENT 20 A.General _ 20 B. Benefit Analysis 21 C.Assessment Methodology 24 D.Assessment Range Formula 25 IV. DISTRICT BUDGETS 27 A.Description of Budget Items 27 B. District Budgets 30 APPENDIX A — DISTRICT BOUNDARY MAPS 59 APPENDIX B — 2002/03 COLLECTION ROLL 60 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2002/03 OVERVIEW A. Introduction The City of Palm Desert ("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 ("District"). The District was formed in 1993, through the consolidation of several individual landscaping and lighting maintenance districts within the City. The original Maintenance Districts and all subsequent annexations are identified as separate benefit zones and/or Sub-zones (Zones) within the Consolidated District. The District was formed and 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 "Act"). This Engineer's Annual Levy Report (hereafter referred to as the "Report") IJ! detiattittl Milo°changes tO 0100,$tatiglahleSatiatat41410, MAO The proposed assessments are based on the historical and estimated cost to maintain the improvements that provide a direct and special benefit to properties within the District and Zones. The various improvements within the District and the costs of those improvements are identified and budgeted separately, including all expenditures, deficits, surpluses, revenues, and reserves. Each parcel within a Zone and/or sub-zone is assessed proportionately for only those improvements provided in that Zone or sub-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. At a noticed Public Hearing, the City Council will consider all public comments and written protests presented. Upon conclusion of the Public Hearing, the City Council will tabulate property owner protest ballots received (for any proposed new or increased assessments) to determine whether majority protest exists, and by resolution confirm the results of any such protest ballot tabulations. ,) city protest exists for a proposed new or increased assessment, the assessment may not be imposeck If majority protest existt, the City Council may adopt the proposed assessment and levy any amount less than or equal to the assessment approved, In either case, the City Council will direct any necessary modifications to the Report and approve the Report as submitted or amended. MuniFinancial Page 4 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report,Fiscal Year 2002/03 Following approval of the Report, the City Council will by resolution, order the improvements to be made, any annexations of territory, 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 or modified by the City Council defines the assessments to be applied to each parcel within the District for fiscal year 2002/03. 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 approved by the City Council. B. Compliance with the Current Legislation The District and all Zones and Sub-zones therein have been formed pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code. Pursuant to the Act, the City Council annually conducts a public hearing to accept property owner and 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 approved by the City Council shall be prepared in accordance with the Act and in compliance with the provisions of the California Constitutional Article XIIID (Proposition 218). In compliance with the substantive and procedural requirements of the Constitution Article XIIID, in fiscal year 2002/2003 the City shall initiate and conduct property owner protest ballot proceedings for a proposed assessment increase in 9 of the 12 existing Landscaping and Lighting District Zones. At the conclusion of the Public Hearing on June 27, 2002, all property owner ballots returned shall be opened and tabulated to determine if majority protest exists. Upon conclusion of the ballot tabulation, the City Clerk or their designee will summarize the results of the tabulation of all ballots returned and the City Council will approve a resolution confirming said results. The nine Zones and subsequent Sub-zones that are being balloted in fiscal year 2002/2003 for an assessment increase including an inflationary adjustment are identified as: Zone #3 — Vineyards Zone #4 — Parkview Estates MuniFinancial Page 5 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2002/03 Zone #5 — Cook and Country Club (all existing Sub-zones) Zone #6 — Hovley Lane (all existing Sub-zones within Hovley Lane) Zone #7 — Waring Court Zone #8 — Palm Gate Zone #9 — The Grove Zone #11 — Portola Place Zone #14 — K &B at Palm Desert If majority protest does not exist, the proposed assessment increases as described in this Report are considered approved by the property owners, and the maximum assessment rate and inflationary adjustment so described may be imposed. If majority protest exists, for any Zone or Sub-zone therein, the proposed new or increased assessment may not be imposed for that Zone or Sub-zone and only the existing previously approved maximum assessment may be levied. In conjunction with this Report, the City has also initiated and conducted separate property owner protest balloting proceedings in compliance with the substantive and procedural requirements of the Constitution Article XIIID for the imposition of new assessments for three new territories proposed for annexation to the District in fiscal year 2002/2003. At the conclusion of this Public Hearing, (scheduled for May 9, 2002,) all property owner ballots returned shall be tabulated to determine if majority protest exists. Upon conclusion of this ballot tabulation, the City Clerk or their designee will summarize the results of the tabulation of all ballots returned and the City Council will approve a resolution confirming said results. The new annexations to the Districts that are being balloted in fiscal year 2002/2003 for the imposition of new assessments, including an inflationary adjustment are identified as: Zone #6 — Sub zone Diamondback Zone #6 — Sub-zone Palm Court Zone #16 — Shepherd Lane If majority protest does not exist, the territories will be annexed to the District and the proposed assessments described in this Report shall be imposed. If majority protest exists, that particular territory will not be annexed to the District and this Report shall be modified to not include that territory. All new or increased assessments approved by the property owner balloting will establish a new maximum assessment rate for the respective Zones and/or Sub-zones and includes an assessment range formula that allows for annual inflationary increases to the maximum assessment rate. The initial maximum assessment rate so approved shall be adjusted annually by the assessment range formula to establish a new adjusted MuniFinancial Page 6 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2002/03 maximum assessment rate each fiscal year. However, the proposed assessment each year shall be based on the estimated budget for that fiscal year and the proposed assessment rate may be less than or equal to this maximum assessment rate without additional balloting. Any proposed assessment rate that exceeds the maximum assessment rate shall require additional property owner ballot proceedings for the incremental assessment increase. The actual amount being balloted to each parcel within the District represents the proportional special benefits the parcel receives based on the Land Use of the property and the proposed initial maximum assessment rate. All qualified ballots returned shall be tabulated based on their proportional assessment obligation to determine if majority protest exists. The method of apportioning special benefits, the proposed maximum assessment rates for fiscal year 2002/2003 and the assessment range formula are discussed in more detail in the Method of Assessment Section of this Report. 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. With the proposed annexation of three new territories to the District in Fiscal-Year 2002/2003 will consist of twenty-eight (28) separate benefit zones and Sub-zones (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) MuniFinancial Page 7 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report,Fiscal Year 2002/03 • Zone # 6 Hovley Lane — Hovley Collection Sub-zone (38 parcels) • Zone # 6 Hovley Lane — La Paloma I Sub-zone (16 parcels) • 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 (16 parcels) • Zone# 6 Hovley Lane — Sandpiper West (16 parcels) • Zone# 6 Hovley Lane — Hovley Court West (16 parcels) • Zone # 6 Hovely Lane — Palm Court (20 parcels) • Zone # 6 Hovley Lane— Diamondback (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 — Shepherd Lane (77 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 annual assessment for each Zone and Sub-zone therein is based on the historical and estimated cost to maintain the improvements that provide a special benefit to properties associated with the improvements. The improvements and the costs of those improvements are identified and budgeted separately, 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. MuniFinancial Page 8 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report,Fiscal Year g p 2002/03 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. 3. Special Zone services including tree trimming, graffiti and weed abatement and landscape maintenance of flood control areas (retention and detention basins). P ) 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. All landscape improvements maintained by the District and associated with each Zone or Sub-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, 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. All services provided include all necessary service(s), operations, administration, and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition. The following table lists the proposed Zones and Sub-zones within the District for fiscal year 2002/03. 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 133.20J 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 4lparcels 4lparcels 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 MuniFinancial Page 9 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report,Fiscal Year 2002/03 Sub-Zone#6 HG The Glen 16parcels 16parcels 16.00 Sub-Zone#6 HE Hovley Estates 17parcels 16parcels 16.00 Sub-Zone#6 S1 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 L1 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 17parcels 15parcels 15.00 Sub-Zone#6 SP Sandpiper Court 19parcels 16parcels 16.00 Sub-Zone#6 SW Sandpiper West 16parcels 16parcels 16.00 Sub-Zone#6 HW Hovley Court West 16parcels 16parcels 16.00 Sub-Zone#6 DB Diamondback Road _ 24parcels 20parcels 16.00 Sub-Zone#6 PC Palm Court 24parcels 20parcels 16.00 Zone#7 Waring Court 16parcels 16parcels 16.00 Zone#8 Palm Gate 37parcels 37parcels 37.00 Zone#9 The Grove 105parcels 105parcels 105.00 Zone#11 Portola Place 23parcels 23parcels 23.00 Zone#13 Palm Desert Country Club 1,768parcels 1,731parcels 2,260.68 Zone#14 K&B at Palm Desert 165parcels 163parcels 163.00 Zone#15 Canyon Crest 71parcels* _ 67parcels 67.00 Zone#16 Shepherd Lane 77parcels* 77parcels 171.00 Total District 3,289parcels 3,207parcels II. SPECIFIC IMPROVEMENTS AND SPECIAL BENEFIT ZONES 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 summarized 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 for each Zone are provided in the following: Zone #2 (Canyon Cove): 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. A1uniFinancial Page 10 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2002/03 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 the State Constitution 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 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): 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. MuniFinancial Page 11 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2002/03 Zone #4 (Parkview Estates): 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. Zone #5 (Cook and Country Club): 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 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 AluniFinancial Page 12 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2002/03 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 I 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. 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. 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 the State Constitution Article XIIID Section 5a the existing 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): 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) • The Glen (Tract 25217) • Hovley Estates (Tract 24591) • Sonata 1 (Tract 23982) • Sonata II (Tracts 24254 -1, 2, 3) MuniFinancial Page 13 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report,Fiscal Year 2002/03 • Hovley Collection (Tract 24603) • La Paloma 1 (Tract 24773-1) • La Paloma 2 (Tract 24773) • La Paloma 3 (Tract 29045) • Sandpiper Court (Tract 27370) • Hovley Court West (Tract 29585) • Sandpiper West (Tract 29579) • Diamondback Road(Tract 29893) • Palm Court (Tract 25373) The parcels within each of the fourteen (14) 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 to each tract alongHovleyLane as well as specific in-tract adjacent PP 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, Palm 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. 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. Similarly, the parkway and interior landscape improvements associated with each Sub- zone were installed as part of the individual residential developments and the ongoing MuniFinancial Page 14 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report,Fiscal Year 2002/03 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. Zone #7 (Waring Court): 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 arkwa s alongFred WaringDrive and PhyllisJackson Lane parkways y adjacentto 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): 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. 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. Mun/Financial Page 15 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report,Fiscal Year 2002/03 Zone #9 (The Grove): 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. Zone #11 (Portola Place): 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. MarniFinancial Page 16 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report,Fiscal Year 2002/03 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 the State Constitution (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): 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 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 MuniFinancial Page 17 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2002/03 with the State Constitution 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): 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 the State Constitution (Article .viuniFinancial Page 18 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report,Fiscal Year 2002/03 XIIID Section 5b), and supports a position that the existing assessment revenue is exempt. 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 State Constitution 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. Zone #15 (Canyon Crest): 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 19 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report,Fiscal Year 2002/03 Zone # 16 (Shepherd Lane): Zone 16 is proposed to be annexed to the District for fiscal year 2002/2003 pursuant to the Landscape and Lighting Act of 1972 and a property owner ballot proceeding. This proposed Zone consists of Tract Nos. 29444, 29469, 30025, 30030, 30216, 30269, 30275, 30500, 30080 and all other parcels not yet subdivided and identified in Assessor's Parcel Maps — Book 653 Pages 37, 38, 75,76 and all subsequent pages. The District is located on Shepherd Land, west of Portola Avenue, south of Gerald Ford Drive, north of Frank Sinatra Drive and generally east of Monterey Avenue. The parcels to be assessed receive special benefit from the improvements and maintenance of landscaped parkways adjacent to the developments and residential subdivisions, perimeter landscaping along the exterior boundary of the Zone, any slopes, parkways, entryways, open space areas, retention basins, or other landscaped areas associated with the properties within the Zone that will be maintained by the district, and street lights within and adjacent to the developments and subdivisions within the Zone. The improvements to be provided and maintained are a direct result of property development within the Zone. The improvements are clearly installed for the benefit of the properties being within the Zone and not for the benefit of surrounding properties. It has been determined that the improvements and the on-going operation and maintenance of those improvements provide no identifiable or measurable general benefit to properties outside the Zone or to the public at large. 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. MuniFinancial Page 20 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report,Fiscal Year 2002/03 In addition, pursuant to Article XIIID Section 4 of the State Constitution (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. All improvements considered a "General Benefit" have been eliminated from the District assessments. B. Benefit Analysis Each of the proposed improvements; the associated costs and assessments have been carefully reviewed by the City and have been identified and allocated based on benefit pursuant to the provisions of the State Constitution. Each improvement and the associated costs were identified as either "general benefits" (no longer assessed) or "special benefits". The improvements and the associated special benefit assessments have been further identified as Exempt assessments (Article XIIID Section 5), or assessments requiring property owner balloting. Those improvements and the related assessments identified, as Exempt are not subject to the procedural requirements of the State Constitution (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 of the State Constitution. 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. Exempt Assessments Article XIIID Section 5 of the State Constitution 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 MuniFinancial Page 21 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report,Fiscal Year 2002/03 within the respective Zones and therefore in compliance with the substantive requirements of the State Constitution, 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 they had been previously approved by the property owner(s). 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. • 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. MuniFinancial Page 22 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2002/03 • 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 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. MuniFinancial Page 23 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2002/03 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, 11, 14, and 15 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 Zones 9 and 13. LAND USE /EQUIVALENT DWELLING UNITS (Zones 9 & 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 24 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report,Fiscal Year 2002/03 The following table reflects the various property types and applicable EDUs that may be applied to properties within Zone16. LAND USE /EQUIVALENT DWELLING UNITS (Zone 16) Land EDU Use Type Multiplier to Property Type Code Factor Calculate EDU Single Family Residential SFR 1.00 Unit/Lot/Parcel MultiFamily Residential MFR 0.75 Unit Condominiums CON 0.80 Units Approved-Residential Development ARD 0.75 Unit/Lot Proposed-Residential Development PRD 0.50 Unit/Lot Vacant Undeveloped Property VAC 1.00 Parcel Developed Non-Residential NRS 4.00 Acreage Exempt _ NON 0.00 Parcel The benefit formula applied toparcels in each Zone is based on the preceding pp p g 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 EDUx Acres or Units = Parcel EDU Total Balance to Levy/Total EDU in Zone = Levy per EDU Levy per EDUx per Parcel EDU = Parcel Levy Amount B. 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 State Constitution Article XIIID, and shall be applied to all future assessments within the District. The following describes this assessment range formula: • AdunzFinancial Page 25 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2002/03 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. 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%), 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 the State Constitution to impose the assessment increase. For fiscal year 2002/03, the Bureau of Labor Statistics has established CPI at 2.7% for the January 2001 to January 2002 period. Therefore, the assessment range formula would allow a 2.7% adjustment to the assessments without mailing notices and ballots to the property owners. Therefore, the previous maximum assessment for each Zone and Sub-zone within the District has been adjusted by 2.7% to establish the current maximum assessment allowed. MuniFinancial Page 26 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report,Fiscal Year 2002/03 B. DISTRICT BUDGETS B. 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, but are generally scheduled weekly. Landscape Water— Utility costs for water required to irrigate landscaped areas. Landscape Electric — Utility costs for electricity required to run irrigation systems and ornamental lighting for landscaped areas. 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 upgrades that provide a direct benefit to the Zone. These upgrades could include replacing plant materials and/or renovation of irrigation or lighting systems. MuniFinancial Page 27 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report,Fiscal Year 2002/03 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 benefit). 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 Revenue Source/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. Contribution Replenishment — The Contribution Replenishment represents repayments of amounts that had been temporarily advanced to the Zone from other revenue sources or funds temporarily being loaned to the District for the current Fiscal MuniFinancial Page 28 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2002/03 year. The repayment is typically for the cost of capital improvement projects that the City advanced to the Zone and is collected through district assessments over several years or may be for repayment of negative Reserves. 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, 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. MunzFinancial Page 29 Palm Desert Landscape and Lighting Distr Revised Budgets B. District Budgets TABLE IV ZONE 2 CANYON COVE Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $26,120 $1,990 $24,130 Landscape Utilities 37,500 2,858 34,643 Landscape Extras (Repairs/Materials/Equipment) 1,820 139 1,681 Tree Pruning 8,675 661 8,014 Street Lighting 250 0 250 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 74,365 5,648 68,717 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 74,365 5,648 68,717 ADMINISTRATION COSTS District Administration 6,990 533 6,457 County Administration Fee 25 0 25 County Per Parcel Fee 44 0 44 Administration Costs(Subtotal) 7,059 533 6,527 LEVY BREAKDOWN Total Direct and Admin. Costs 81,424 6,180 75,244 Reserve Collection/ (Transfers) 0 0 0 Other Revenues/General Fund Contribution (63,167) (6,180) (56,987) Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 18,257 0 18,257 DISTRICT STATISTICS Total Parcels 225 Total Parcels Levied 222 Total Equivalent Dwelling Units 222.00 Levy per EDU $82.24 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 0 Anticipated Reserve Balance 0 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $82.2422 Maximum Assessment Rate Proposed FY 2002/03 $82.2422 GPI Applied: 2.70% MuniFinancial Page 1 j Palm Desert Landscape and Lighting Distril Revised Budgets TABLE IV ZONE 3 VINEYARDS Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $3,080 $0 $3,080 Landscape Utilities 1,200 0 1,200 Landscape Extras (Repairs/Materials/Equipment) 920 0 920 Tree Pruning 150 0 150 Street Lighting 800 0 800 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 6,150 0 6,150 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 6,150 0 6,150 ADMINISTRATION COSTS District Administration 1,486 0 1,486 County Administration Fee 25 0 25 County Per Parcel Fee 26 0 26 Administration Costs(Subtotal) 1,537 0 1,537 LEVY BREAKDOWN Total Direct and Admin. Costs 7,687 0 7,687 Reserve Collection/ (Transfers) 192 0 192 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 7,880 0 7,880 DISTRICT STATISTICS Total Parcels 147 Total Parcels Levied 132 Total Equivalent Dwelling Units 133.20 Levy per EDU $59.16 RESERVE INFORMATION Beginning Reserve Balance 5,207 Reserve Account Activity 192 Anticipated Reserve Balance 5,399 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $36.4465 Maximum Assessment Rate Proposed FY 2002/03 $59.1600 CPI Applied: 2.70% MuniFinancial Page 2 Palm Desert Landscape and Lighting Distr Revised Budgets TABLE IV ZONE 4 PARKVIEW ESTATES Total General Special 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 2,800 280 2,520 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 2,800 280 2,520 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 2,800 280 2,520 ADMINISTRATION COSTS District Administration 1,406 141 1,265 County Administration Fee 25 0 25 County Per Parcel Fee 34 0 34 Administration Costs(Subtotal) 1,465 141 1,325 LEVY BREAKDOWN Total Direct and Admin. Costs 4,265 421 3,845 Reserve Collection/ (Transfers) 96 0 96 Other Revenues/General Fund Contribution (421) (421) 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 3,941 0 3,941 DISTRICT STATISTICS Total Parcels 175 Total Parcels Levied 172 Total Equivalent Dwelling Units 172.00 Levy per EDU $22.92 RESERVE INFORMATION Beginning Reserve Balance 1,408 Reserve Account Activity 96 Anticipated Reserve Balance 1,504 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $20.5715 Maximum Assessment Rate Proposed FY 2002/03 $22.9200 CPI Applied: 2.70% MuniFinancial Page 3 Palm Desert Landscape and Lighting Disti Revised Budgets TABLE IV ZONE 5 DESERT MIRAGE Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $7,760 $0 $7,760 Landscape Utilities 3,450 0 3,450 Landscape Extras(Repairs/Materials/Equipment) 1,160 0 1,160 Tree Pruning 800 0 800 Street Lighting 450 0 450 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 13,620 0 13,620 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 13,620 0 13,620 ADMINISTRATION COSTS District Administration 1,598 0 1,598 County Administration Fee 10 0 10 County Per Parcel Fee 6 0 6 Administration Costs(Subtotal) 1,614 0 1,614 LEVY BREAKDOWN Total Direct and Admin. Costs 15,234 0 15,234 Reserve Collection/ (Transfers) 381 0 381 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 15,615 0 15,615 DISTRICT STATISTICS Total Parcels 29 Total Parcels Levied 29 Total Equivalent Dwelling Units 29.00 Levy per EDU $538.44 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 381 Anticipated Reserve Balance 381 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $69.2569 I Maximum Assessment Rate Proposed FY 2002/03 $538.4400 GPI Applied: 2.70% MuniFinancial Page 4 Palm Desert Landscape and Lighting Disti Revised Budgets TABLE IV ZONE 5 SANDCASTLES Total General Special 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 1,200 0 1,200 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 1,200 0 1,200 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 1,200 0 1,200 ADMINISTRATION COSTS District Administration 716 0 716 County Administration Fee 10 0 10 County Per Parcel Fee 8 0 8 Administration Costs(Subtotal) 734 0 734 LEVY BREAKDOWN Total Direct and Admin. Costs 1,934 0 1,934 Reserve Collection/ (Transfers) 48 0 48 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 1,983 0 1,983 1 DISTRICT STATISTICS Total Parcels 41 Total Parcels Levied 41 Total Equivalent Dwelling Units 41.00 Levy per EDU $48.36 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 48 Anticipated Reserve Balance 48 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $37.0200 Maximum Assessment Rate Proposed FY 2002/03 $48.3600 GPI Applied: 2.70% MuniFinancial Page 5 Palm Desert Landscape and Lighting Dist' Revised Budgets • TABLE IV ZONE 5 PRIMROSE 2 Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $2,850 $0 $2,850 Landscape Utilities 700 0 700 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) 4,880 0 4,880 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 4,880 0 4,880 ADMINISTRATION COSTS District Administration 976 0 976 County Administration Fee 10 0 10 County Per Parcel Fee 7 0 7 Administration Costs(Subtotal) 993 0 993 LEVY BREAKDOWN Total Direct and Admin. Costs 5,873 0 5,873 Reserve Collection/ (Transfers) 147 0 147 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 6,020 0 6,020 DISTRICT STATISTICS Total Parcels 37 Total Parcels Levied 37 Total Equivalent Dwelling Units 37.00 Levy per EDU $162.70 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 147 Anticipated Reserve Balance 147 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $106.2336 Maximum Assessment Rate Proposed FY 2002/03 $162.7000 GPI Applied: 2.70% MuniFinancial Page 6 Palm Desert Landscape and Lighting Distri Revised Budgets TABLE IV ZONE 6 HOVLEY LANE MONTEREY MEADOWS Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $4,180 $0 $4,180 Landscape Utilities 1,100 0 1,100 Landscape Extras (Repairs/Materials/Equipment) 980 0 980 Tree Pruning 308 0 308 Street Lighting 450 0 450 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 7,018 0 7,018 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 7,018 0 7,018 ADMINISTRATION COSTS District Administration 1,262 0 1,262 County Administration Fee 2 0 2 County Per Parcel Fee 8 0 8 Administration Costs(Subtotal) 1,272 0 1,272 LEVY BREAKDOWN Total Direct and Admin. Costs 8,290 0 8,290 Reserve Collection/ (Transfers) 215 0 215 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 8,505 0 8,505 DISTRICT STATISTICS Total Parcels 40 Total Parcels Levied 40 Total Equivalent Dwelling Units 40.00 Levy per EDU $212.62 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 215 Anticipated Reserve Balance 215 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $82.2426 Maximum Assessment Rate Proposed FY 2002/03 $212.6200 GPI Applied: 2.70% MuniFinancial Page 7 Palm Desert Landscape and Lighting Distr Revised Budgets • TABLE IV ZONE 6 HOVLEY LANE THE GLEN Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $6,280 $0 $6,280 Landscape Utilities 770 0 770 Landscape Extras (Repairs/Materials/Equipment) 1,040 0 1,040 Tree Pruning 532 0 532 Street Lighting 0 0 0 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 8,622 0 8,622 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 8,622 0 8,622 ADMINISTRATION COSTS District Administration 1,166 0 1,166 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs(Subtotal) 1,171 0 1,171 LEVY BREAKDOWN Total Direct and Admin. Costs 9,793 0 9,793 Reserve Collection/ (Transfers) 245 0 245 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 10,038 0 10,038 DISTRICT STATISTICS Total Parcels 16 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $627.38 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 245 Anticipated Reserve Balance 245 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $137.1720 Maximum Assessment Rate Proposed FY 2002/03 $627.3800 CPI Applied: 2.70% MuniFinancial Page 8 Palm Desert Landscape and Lighting Distr Revised Budgets TABLE IV ZONE 6 HOVLEY LANE HOVLEY ESTATES Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $4,180 $0 $4,180 Landscape Utilities 2,400 0 2,400 Landscape Extras(Repairs/Materials/Equipment) 1,380 0 1,380 Tree Pruning 552 0 552 Street Lighting 150 0 150 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 8,662 0 8,662 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 8,662 0 8,662 ADMINISTRATION COSTS District Administration 1,170 0 1,170 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs(Subtotal) 1,175 0 1,175 LEVY BREAKDOWN Total Direct and Admin. Costs 9,837 0 9,837 Reserve Collection/ (Transfers) 246 0 246 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 10,083 0 10,083 DISTRICT STATISTICS Total Parcels 17 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $630.20 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 246 Anticipated Reserve Balance 246 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $249.2492 Maximum Assessment Rate Proposed FY 2002/03 $630.2000 CPI Applied: 2.70% MuniFinancial Page 9 Palm Desert Landscape and Lighting Distr___ Revised Budgets TABLE IV ZONE 6 HOVLEY LANE SONATA 1 Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $6,040 $0 $6,040 Landscape Utilities 1,400 0 1,400 Landscape Extras(Repairs/Materials/Equipment) 1,440 0 1,440 Tree Pruning 800 0 800 Street Lighting 100 0 100 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 9,780 0 9,780 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 9,780 0 9,780 ADMINISTRATION COSTS District Administration 1,254 0 1,254 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs(Subtotal) 1,259 0 1,259 LEVY BREAKDOWN Total Direct and Admin. Costs 11,039 0 11,039 Reserve Collection/(Transfers) 276 0 276 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 11,315 0 11,315 DISTRICT STATISTICS Total Parcels 16 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $707.20 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 276 Anticipated Reserve Balance 276 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $133.1897 Maximum Assessment Rate Proposed FY 2002/03 $707.2000 CPI Applied: 2.70% MuniFinancial Page 10 Palm Desert Landscape and Lighting Disti Revised Budgets TABLE IV ZONE 6 HOVLEY LANE SONATA 2 Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $11,820 $0 $11,820 Landscape Utilities 3,600 0 3,600 Landscape Extras(Repairs/Materials/Equipment) 1,400 0 1,400 Tree Pruning 1,250 0 1,250 Street Lighting 230 0 230 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 18,300 0 18,300 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 18,300 0 18,300 ADMINISTRATION COSTS District Administration 2,228 0 2,228 County Administration Fee 2 0 2 County Per Parcel Fee 19 0 19 Administration Costs(Subtotal) 2,249 0 2,249 LEVY BREAKDOWN Total Direct and Admin. Costs 20,549 0 20,549 Reserve Collection/(Transfers) 514 0 514 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 21,063 0 21,063 DISTRICT STATISTICS Total Parcels 94 Total Parcels Levied 94 Total Equivalent Dwelling Units 94.00 Levy per EDU $224.06 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 514 Anticipated Reserve Balance 514 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $44.6599 Maximum Assessment Rate Proposed FY 2002/03 $489.6600 CPI Applied: 2.70% MuniFinancial Page 11 Palm Desert Landscape and Lighting Distr Revised Budgets TABLE IV ZONE 6 HOVLEY LANE HOVLEY COLLECTION Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $7,260 $0 $7,260 Landscape Utilities 1,600 0 1,600 Landscape Extras(Repairs/Materials/Equipment) 1,060 0 1,060 Tree Pruning 2,316 0 2,316 Street Lighting 200 0 200 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 12,436 0 12,436 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 12,436 0 12,436 ADMINISTRATION COSTS District Administration 2,052 0 2,052 County Administration Fee 2 0 2 County Per Parcel Fee 8 0 8 Administration Costs(Subtotal) 2,062 0 2,062 LEVY BREAKDOWN Total Direct and Admin.Costs 14,498 0 14,498 Reserve Collection/(Transfers) 396 0 396 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 14,894 0 14,894 DISTRICT STATISTICS Total Parcels 38 Total Parcels Levied 38 Total Equivalent Dwelling Units 38.00 Levy per EDU $391.94 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 396 Anticipated Reserve Balance 396 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $119.7388 Maximum Assessment Rate Proposed FY 2002/03 $391.9400 CPI Applied: 2.70% MuniFinancial Page 12 Palm Desert Landscape and Lighting Distri Revised Budgets TABLE IV ZONE 6 HOVLEY LANE LA PALOMA 1 Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $4,180 $0 $4,180 Landscape Utilities 1,450 0 1,450 Landscape Extras(Repairs/Materials/Equipment) 890 0 890 Tree Pruning ing 250 0 250 Street Lighting 100 0 100 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 6,870 0 6,870 1 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 6,870 0 6,870 ADMINISTRATION COSTS District Administration 1,282 0 1,282 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs(Subtotal) 1,287 0 1,287 LEVY BREAKDOWN Total Direct and Admin. Costs 8,157 0 8,157 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 8,378 0 8,378 DISTRICT STATISTICS Total Parcels 17 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $523.60 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 220 Anticipated Reserve Balance 220 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $192.3720 Maximum Assessment Rate Proposed FY 2002/03 $523.6000 C'I Applied: 2.70% MuniFinancial Page 13 Palm Desert Landscape and Lighting Distri Revised Budgets TABLE IV ZONE 6 HOVLEY LANE LA PALOMA 2 Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $4,800 $0 $4,800 Landscape Utilities 1,190 0 1,190 Landscape Extras(Repairs/Materials/Equipment) 840 0 840 Tree Pruning 250 0 250 Street Lighting 100 0 100 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 7,180 0 7,180 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 7,180 0 7,180 ADMINISTRATION COSTS District Administration 1,058 0 1,058 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs(Subtotal) 1,063 0 1,063 LEVY BREAKDOWN Total Direct and Admin.Costs 8,243 0 8,243 Reserve Collection/ (Transfers) 206 0 206 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 8,449 0 8,449 DISTRICT STATISTICS Total Parcels 19 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $528.08 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 206 Anticipated Reserve Balance 206 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $361.9324 Maximum Assessment Rate Proposed FY 2002/03 $528.0800 Q'I Applied: 2.70% MuniFinancial Page 14 Palm Desert Landscape and Lighting Distr: Revised Budgets TABLE IV ZONE 6 LA PALOMA 3 Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $3,320 $0 $3,320 Landscape Utilities 600 0 600 Landscape Extras(Repairs/Materials/Equipment) 770 0 770 Tree Pruning 250 0 250 Street Lighting 100 0 100 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 5,040 0 5,040 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 5,040 0 5,040 ADMINISTRATION COSTS District Administration 894 0 894 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs(Subtotal) 899 0 899 LEVY BREAKDOWN Total Direct and Admin.Costs 5,939 0 5,939 Reserve Collection/(Transfers) 148 0 148 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 6,087 0 6,087 DISTRICT STATISTICS Total Parcels 17 Total Parcels Levied 15 Total Equivalent Dwelling Units 15.00 Levy per EDU $405.84 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 148 Anticipated Reserve Balance 148 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $263.8601 Maximum Assessment Rate Proposed FY 2002/03 $405.8400 Q'I Applied: 2.70% MuniFinancial Page 15 Palm Desert Landscape and Lighting Distr Revised Budgets TABLE IV ZONE 6 SANDPIPER COURT Total General Special Budget Benefit Benefit i DIRECT COSTS Maintenance Costs $4,020 $0 $4,020 Landscape Utilities 1,080 0 1,080 Landscape Extras(Repairs/Materials/Equipment) 790 0 790 Tree Pruning 300 0 300 Street Lighting 130 0 130 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 6,320 0 6,320 Renovation/Capital Improvement Expenditures 0 0 0 1 Total Direct Costs 6,320 0 6,320 ADMINISTRATION COSTS District Administration 994 0 994 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs(Subtotal) 999 0 999 LEVY BREAKDOWN Total Direct and Admin. Costs 7,319 0 7,319 Reserve Collection/ (Transfers) 183 0 183 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 7,502 0 7,502 DISTRICT STATISTICS Total Parcels 19 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $468.88 RESERVE INFORMATION I Beginning Reserve Balance 0 Reserve Account Activity 183 Anticipated Reserve Balance 183 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $341.8842 Maximum Assessment Rate Proposed FY 2002/03 $468.8800 Q'I Applied: 2.70% MuniFinancial Page 16 Palm Desert Landscape and Lighting Distri Revised Budgets TABLE IV ZONE 6 SANDPIPER WEST Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $4,020 $0 $4,020 Landscape Utilities 1,080 0 1,080 Landscape Extras(Repairs/Materials/Equipment) 790 0 790 Tree Pruning 391 0 391 Street Lighting 130 0 130 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 6,411 0 6,411 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 6,411 0 6,411 ADMINISTRATION COSTS District Administration 1,000 0 1,000 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs(Subtotal) 1,005 0 1,005 LEVY BREAKDOWN Total Direct and Admin. Costs 7,416 0 7,416 Reserve Collection/(Transfers) 185 0 185 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 7,602 0 7,602 DISTRICT STATISTICS Total Parcels 16 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $475.10 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 185 Anticipated Reserve Balance 185 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $341.8842 Maximum Assessment Rate Proposed FY 2002/03 $475.1000 CPI Applied: 2.70% MuniFinancial Page 17 Palm Desert Landscape and Lighting Dist] Revised Budgets 1 TABLE IV ZONE 6 HOVLEY WEST Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $3,645 $547 $3,098 Landscape Utilities 740 111 629 Landscape Extras(Repairs/Materials/Equipment) 900 135 765 Tree Pruning 570 86 485 Street Lighting 130 0 130 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 5,985 878 5,107 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 5,985 878 5,107 ADMINISTRATION COSTS District Administration 968 145 823 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs(Subtotal) 973 145 828 LEVY BREAKDOWN Total Direct and Admin.Costs 6,958 1,023 5,935 Reserve Collection/(Transfers) 148 0 148 1 Other Revenues/General Fund Contribution (1,023) (1,023) 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 6,083 0 6,083 DISTRICT STATISTICS Total Parcels 16 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $380.20 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 148 Anticipated Reserve Balance 148 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $278.7541 Maximum Assessment Rate Proposed FY 2002/03 $380.2000 CPI Applied: 2.70% MuniFinancial Page 18 Palm Desert Landscape and Lighting Distri Revised Budgets TABLE IV ZONE 6 DIAMONDBACK Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $3,620 $0 $3,620 Landscape Utilities 600 0 600 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) 5,390 0 5,390 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 5,390 0 5,390 ADMINISTRATION COSTS District Administration 490 0 490 County Administration Fee 0 0 0 County Per Parcel Fee 4 0 4 Administration Costs(Subtotal) 494 0 494 LEVY BREAKDOWN Total Direct and Admin. Costs 5,884 0 5,884 Reserve Collection/ (Transfers) 147 0 147 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 6,031 0 6,031 DISTRICT STATISTICS Total Parcels 71 Total Parcels Levied 67 Total Equivalent Dwelling Units 67.00 Levy per EDU $90.02 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 147 Anticipated Reserve Balance 147 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $0.0000 Maximum Assessment Rate Proposed FY 2002/03 $90.0200 C'I Applied: 2.70% MuniFinancial Page 19 a Palm Desert Landscape and Lighting Distri Revised Budgets TABLE IV ZONE 6 PALM COURT Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $3,620 $0 $3,620 Landscape Utilities 600 0 600 Landscape Extras (Repairs/Materials/Equipment) 770 0 770 Tree Pruning 400 0 400 Street Lighting 0 0 0 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 5,390 0 5,390 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 5,390 0 5,390 ADMINISTRATION COSTS District Administration 490 0 490 County Administration Fee 0 0 0 County Per Parcel Fee 4 0 4 Administration Costs(Subtotal) 494 0 494 LEVY BREAKDOWN Total Direct and Admin. Costs 5,884 0 5,884 Reserve Collection/ (Transfers) 147 0 147 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 6,031 0 6,031 DISTRICT STATISTICS Total Parcels 71 Total Parcels Levied 67 Total Equivalent Dwelling Units 67.00 Levy per EDU $90.02 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 147 Anticipated Reserve Balance 147 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $0.0000 Maximum Assessment Rate Proposed FY 2002/03 $90.0200 CPI Applied: 2.70% MuniFinancial Page 20 Palm Desert Landscape and Lighting Distri Revised Budgets TABLE IV ZONE 7 WARING COURT Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $6,120 $0 $6,120 Landscape Utilities 2,180 0 2,180 Landscape Extras(Repairs/Materials/Equipment) 790 0 790 Tree Pruning 950 0 950 Street Lighting 0 0 0 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 10,040 0 10,040 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 10,040 0 10,040 ADMINISTRATION COSTS District Administration 1,274 0 1,274 County Administration Fee 25 0 25 County Per Parcel Fee 3 0 3 Administration Costs(Subtotal) 1,302 0 1,302 LEVY BREAKDOWN Total Direct and Admin.Costs 11,342 0 11,342 Reserve Collection/ (Transfers) 284 0 284 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 11,626 0 11,626 DISTRICT STATISTICS Total Parcels 16 Total Parcels Levied 16 Total Equivalent Dwelling Units 16.00 Levy per EDU $726.60 RESERVE INFORMATION Beginning Reserve Balance 3,319 Reserve Account Activity 284 Anticipated Reserve Balance 3,603 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $404.8934 Maximum Assessment Rate Proposed FY 2002/03 $726.6000 CPI Applied: 2.70% MuniFinancial Page 21 1 Palm Desert Landscape and Lighting Distr Revised Budgets TABLE IV ZONE 8 PALM GATE Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $3,700 $0 $3,700 Landscape Utilities 500 0 500 Landscape Extras(Repairs/Materials/Equipment) 1,040 0 1,040 Tree Pruning 1,160 0 1,160 Street Lighting 300 0 300 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 6,700 0 6,700 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 6,700 0 6,700 ADMINISTRATION COSTS District Administration 1,112 0 1,112 County Administration Fee 25 0 25 County Per Parcel Fee 7 0 7 Administration Costs(Subtotal) 1,144 0 1,144 LEVY BREAKDOWN Total Direct and Admin. Costs 7,844 0 7,844 Reserve Collection/(Transfers) 196 0 196 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 8,041 0 8,041 DISTRICT STATISTICS Total Parcels 37 Total Parcels Levied 37 Total Equivalent Dwelling Units 37.00 Levy per EDU $217.32 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 196 Anticipated Reserve Balance 196 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $67.1533 Maximum Assessment Rate Proposed FY 2002/03 $217.3200 C'I Applied: 2.70% Munifinancial Page 22 Palm Desert Landscape and Lighting Distr Revised Budgets TABLE IV ZONE 9 THE GROVE Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $8,500 $0 $8,500 Landscape Utilities 2,700 0 2,700 Landscape Extras(Repairs/Materials/Equipment) 1,060 0 1,060 Tree Pruning 3,566 0 3,566 Street Lighting 2,200 0 2,200 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 18,026 0 18,026 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 18,026 0 18,026 ADMINISTRATION COSTS District Administration 2,258 0 2,258 County Administration Fee 25 0 25 County Per Parcel Fee 21 0 21 Administration Costs(Subtotal) 2,304 0 2,304 LEVY BREAKDOWN Total Direct and Admin.Costs 20,330 0 20,330 Reserve Collection/(Transfers) 508 0 508 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 20,838 0 20,838 DISTRICT STATISTICS Total Parcels 105 Total Parcels Levied 105 Total Equivalent Dwelling Units 105.00 Levy per EDU $198.46 RESERVE INFORMATION Beginning Reserve Balance 17,608 Reserve Account Activity 508 Anticipated Reserve Balance 18,116 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $155.5954 Maximum Assessment Rate Proposed FY 2002/03 $198.4600 CPI Applied: 2.70% MuniFinancial Page 23 Palm Desert Landscape and Lighting Distr Revised Budgets TABLE IV ZONE 11 PORTOLA PLACE Budget Benefit Benefit DIRECT COSTS Maintenance Costs $4,320 $0 $4,320 Landscape Utilities 900 0 900 Landscape Extras(Repairs/Materials/Equipment) 840 0 840 Tree Pruning 400 0 400 Street Lighting 0 0 0 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 6,460 0 6,460 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 6,460 0 6,460 ADMINISTRATION COSTS District Administration 1,034 0 1,034 County Administration Fee 25 0 25 County Per Parcel Fee 5 0 5 Administration Costs(Subtotal) 1,064 0 1,064 LEVY BREAKDOWN Total Direct and Admin.Costs 7,524 0 7,524 Reserve Collection/(Transfers) 188 0 188 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 7,712 0 7,712 DISTRICT STATISTICS Total Parcels 23 Total Parcels Levied 23 Total Equivalent Dwelling Units 23.00 Levy per EDU $335.30 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 188 Anticipated Reserve Balance 188 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $183.1045 Maximum Assessment Rate Proposed FY 2002/03 $335.3000 C'I Applied: 2.70% MuniFinancial Page 24 Palm Desert Landscape and Lighting Distri Revised Budgets TABLE IV ZONE 13 PALM DESERT COUNTRY CLUB Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $13,440 $0 $13,440 Landscape Utilities 3,750 0 3,750 Landscape Extras(Repairs/Materials/Equipment) 1,600 0 1,600 Tree Pruning 0 0 0 Street Lighting 22,000 0 22,000 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 11,986 0 11,986 County Administration Fee 25 0 25 County Per Parcel Fee 1,731 0 1,731 Administration Costs(Subtotal) 13,742 0 13,742 LEVY BREAKDOWN Total Direct and Admin. Costs 54,532 0 54,532 Reserve Collection/(Transfers) 0 0 0 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 54,532 0 54,532 DISTRICT STATISTICS Total Parcels 1,768 Total Parcels Levied 1,731 Total Equivalent Dwelling Units 2,260.68 Levy per EDU $24.12 RESERVE INFORMATION Beginning Reserve Balance 115,863 Reserve Account Activity 0 Anticipated Reserve Balance 115,863 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $27.0054 Maximum Assessment Rate FY 2002/03 $26.2954 CPI Applied: 2.70% *The beginning Reserve Balance is largely the result of Reserve Funds transferred to the City from the Count 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 25 Palm Desert Landscape and Lighting Distri Revised Budgets TABLE IV ZONE 14 K & B AT PALM DESERT Total General Special Budget Benefit Benefit DIRECT COSTS . Maintenance Costs $13,680 $0 $13,680 Landscape Utilities 3,100 0 3,100 Landscape Extras(Repairs/Materials/Equipment) 1,320 0 1,320 Tree Pruning 1,525 0 1,525 Street Lighting 220 0 220 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 19,845 0 19,845 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 19,845 0 19,845 ADMINISTRATION COSTS District Administration 2,644 0 2,644 County Administration Fee 25 0 25 County Per Parcel Fee 33 0 33 Administration Costs(Subtotal) 2,702 0 2,702 LEVY BREAKDOWN Total Direct and Admin. Costs 22,547 0 22,547 Reserve Collection/(Transfers) 564 0 564 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 23,110 0 23,110 DISTRICT STATISTICS Total Parcels 165 Total Parcels Levied 163 Total Equivalent Dwelling Units 163.00 Levy per EDU $141.78 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 564 Anticipated Reserve Balance 564 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $55.5884 Maximum Assessment Rate Proposed FY 2002/03 $141.7800 CPI Applied: 2.70% MuniFinancial Page 26 Palm Desert Landscape and Lighting Distr: Revised Budgets TABLE IV ZONE 15 CANYON CREST Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $5,920 $0 $5,920 Landscape Utilities 700 0 700 Landscape Extras(Repairs/Materials/Equipment) 540 0 540 Tree Pruning 200 0 200 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) 0 0 0 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 8,690 0 8,690 DISTRICT STATISTICS • Total Parcels 71 Total Parcels Levied 67 Total Equivalent Dwelling Units 67.00 Levy per EDU $129.70 RESERVE INFORMATION Beginning Reserve Balance 1,764 Reserve Account Activity 0 Anticipated Reserve Balance 1,764 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $146.0889 Maximum Assessment Rate FY 2002/03 $142.2482 Q'I Applied: 2.70% MuniFinancial Page 27 Palm Desert Landscape and Lighting Distr Revised Budgets TABLE IV ZONE 16 SHEPHERD LANE Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $23,200 $0 $23,200 Landscape Utilities 6,496 0 6,496 Landscape Extras (Repairs/Materials/Equipment) 4,176 0 4,176 Tree Pruning 232 0 232 Street Lighting 1,050 0 1,050 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 35,154 0 35,154 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 35,154 0 35,154 ADMINISTRATION COSTS District Administration 3,132 0 3,132 County Administration Fee 0 0 0 County Per Parcel Fee 15 0 15 Administration Costs(Subtotal) 3,147 0 3,147 LEVY BREAKDOWN Total Direct and Admin. Costs 38,301 0 38,301 Reserve Collection/ (Transfers) 958 0 958 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 39,259 0 39,259 DISTRICT STATISTICS Total Parcels 77 Total Parcels Levied 77 Total Equivalent Dwelling Units 171.00 Levy per EDU $229.58 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 958 Anticipated Reserve Balance 958 ASSESSMENT INFORMATION Existing Adjusted Maximum Rate $0.0000 Maximum Assessment Rate Proposed FY 2002/03 $229.5800 GPI Applied: 2.70% MuniFinancialPage 28 Palm Desert Landscape and Lighting Distr Revised Budgets TABLE IV TOTAL DISTRICT Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $189,675 $2,537 $187,138 Landscape Utilities 81,386 2,969 78,418 Landscape Extras (Repairs/Materials/Equipment) 29,766 274 29,492 Tree Pruning ing 26,577 747 25,830 Street Lighting 33,390 280 33,110 Special District Services 0 0 0 Annual Direct Costs(Subtotal) 314,860 6,806 308,054 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 314,860 6,806 308,054 ADMINISTRATION COSTS District Administration 54,212 818 53,394 County Administration Fee 304 0 304 County Per Parcel Fee 2,026 0 2,026 Administration Costs(Subtotal) 56,542 818 55,724 LEVY BREAKDOWN Total Direct and Admin. Costs 417,336 7,624 409,712 Reserve Collection/ (Transfers) 6,839 0 6,839 Other Revenues/General Fund Contribution (64,611) (7,624) (56,987) Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 359,564 0 359,564 DISTRICT STATISTICS Total Parcels Total Parcels Levied 3,301 Total Equivalent Dwelling Units 3,926 Levy per EDU N/A RESERVE INFORMATION Beginning Reserve Balance 145,169 Reserve Account Activity 6,839 Anticipated Reserve Balance 152,007 MuniFinancial Page 29 ► 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, by reference, made part of this Report. The Boundary Maps are available for inspection at the Office of Public Works. MuniFinancial Page 30 APPENDIX B - 2002/03 COLLECTION ROLL Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Riverside County Assessor's map for the year in which this Report is prepared. Non-assessable lots or parcels may include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights- of-ways including public greenbelts and parkways; utility rights-of-ways; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that can not be developed. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment. Properties outside the District boundary receive no direct or special benefits from the improvements provided by the District and are not assessed. Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Riverside County Assessor's map for the year in which this Report is prepared. The land use classification for each parcel is based on the Riverside County Assessor's Roll. A listing of parcels assessed within this District, along with the proposed assessment amounts, shall be submitted to the City Clerk, under a separate cover, and by reference is made part of this Report. Approval of this Report (as submitted or as modified) confirms the method of apportionment and the maximum assessment rate to be levied against each eligible parcel and thereby constitutes the approved levy and collection of assessments for the fiscal year. The parcels and the amount of assessment to be levied shall be submitted to the County Auditor/Controller and included on the property tax roll 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 approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment. MuniFinancial Page 31 l