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HomeMy WebLinkAboutConsolidated PD Landscape & Lighting District - Prelim Report - FY 2004/2005REQUEST: CITY OF PALM DESERT DEVELOPMENT SERVICES STAFF REPORT Approval to Initiate Proceedings to Levy and Collect Annual Assessments for Consolidated Palm Desert Landscape and Lighting District and Grant Preliminary Approval of the Engineers' Report for Fiscal Year 2004/2005. DATE: June 10, 2004 CONDITIONS: Resolution No. 04-50 Resolution No. 04-51 Preliminary Engineers' Report / Table 1-1 Assessment Rates Recommendation: Waive further reading and adopt: 1. Resolution No. 04-50 , initiating the proceedings to levy and collect annual assessments within the Consolidated Palm Desert Landscaping and Lighting District, Fiscal Year 2004/2005. 2. Resolution No. 04-51 , declaring the City's intent to levy and collect annual assessments and granting preliminary approval of the Engineers' Report for Fiscal Year 2004/2005. Executive Summary: The Consolidated Palm Desert Landscape and Lighting District consists of 29 landscape and lighting districts administered by the City. Each year the City prepares an annual budget for each district, which is reviewed and approved by the City Council. The attached resolutions and Engineers' Report allow the City to: 1. Initiate the proceedings to levy and collect annual assessment for the Consolidated Palm Desert Landscape and Lighting District, FY 2004/2005; 2. Grant preliminary approval of the Engineers' Report for Fiscal Year 2004/2005 and set a public hearing date for June 24, 2004. The attached Engineers' Report contains budgets for all districts for Fiscal Year 2004/2005, including the districts that approved the recent levy increase to cover the new maintenance cost after the City renovates their landscaping. The three districts that denied their levy increase will not be renovated and their levy will be continue at their existing rate, but the level of service will be reduced to match the amount of funds collected each year. Staff recommends that the City Council approve the attached resolutions and Engineer's Report. Staff Report Palm Desert Consolidated LLD FY 04/05 Page 2 of 3 June 10, 2004 Background: Resolution No. 04-50 Resolution No. 04-51 The City of Palm Desert administers 29 individual landscape and lighting districts, referred to as the Consolidated Palm Desert Landscape and Lighting District. These districts were established to pay for the maintenance of perimeter landscaping and streetlighting that benefits residential subdivisions. Each year the City prepares an annual budget for each district, which is reviewed and approved by the City Council. The budgeted amounts within each district are levied and collected through each parcel's property tax bill. Over the last year staff has been working with the landscape and lighting districts to develop a plan that will make the districts more efficient and self-supporting. In November of 2003, the City Council and Redevelopment Agency approved a project to renovate 18 outdated and inefficient districts. The goals of the project are: 1. To provide new water efficient landscaping and irrigation system for outdated districts; 2. To reduce the annual maintenance and utility costs; and 3. To develop a self-supporting district with well maintained landscaping that would enhance the City and the neighborhoods. In order to qualify for the renovation, the City Council and Redevelopment Agency required each district to approve an increase to their existing levy to match the new maintenance costs after renovation. Staff identified 18 districts qualified for renovation and 12 of the districts would require an increase to the annual levy to match the new maintenance costs after renovation. As required by Proposition 218, an increase to a levy requires approval of the property owners through a ballot proceeding. On May 13, 2004, ballots for the 12 districts were counted and 9 out of the 12 districts approved their new levy. During the next six months, the City will be renovating 15 out of the 18 districts. The three districts that will not be renovated are: • Palm Gate (East side of Deep Canyon, 1,200 feet north of Fred Waring Drive) • Hovley West (Southeast corner of Monterey Avenue and Hovley Lane West) • Hovley Collection (South side of Hovley Lane West, 600 feet east of Monterey Avenue) Discussion: Each year the City prepares an annual budget for each district within the Consolidated Palm Desert Landscape and Lighting District. The attached resolutions allow the City to: 1. Initiate the proceedings to levy and collect annual assessments for all landscape and lighting districts for Fiscal Year 2004/2005; Staff Report Palm Desert Consolidated LLD FY 04/05 Page 3 of 3 June 10, 2004 Resolution No. 04-50 Resolution NO. 04-51 2. Grant preliminary approval of the Engineers' Report for Fiscal Year 2004/2005; and 3. Sets a Public Hearing date for June 24, 2004. The Engineers' Report includes a detailed budget for all districts, including those that will be renovated and the three districts that denied the levy increase. The three districts that denied the levy increase will continue with their existing levy, but the level of service will be modified to match the funds available for operating costs. Attached to the report is Table 1-1, which summarize the annual levies for each district and identifies which districts will be renovated. Conclusion: Staff recommends that the City Council approved the attached resolutions initiating the process to levy and collect annual assessment for the Consolidated Palm Desert Landscape and Lighting District. Submitted By: Senior Management Analyst Approval: Carlos L. O f'ga City Manag - r Depart nt Head: Ho er Croy ACM for Develo•f' ent Services Paul Gibson Director of Finance RESOLUTION NO. 04-50 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA, INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF ASSESSMENTS FOR THE CONSOLIDATED PALM DESERT LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2004/05 WHEREAS, The City Council of the City of Palm Desert (hereafter referred to as the "City Council") does resolve as follows: WHEREAS, The City Council through previous resolutions has formed and levied annual assessments for the Consolidated Palm Desert Landscaping and Lighting District (hereafter referred to as the "District"), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code (commencing with section 22500) (hereafter referred to as the "Act") that provides for the collection of assessments by the County of Riverside on behalf of the City of Palm Desert to pay the maintenance and services of improvements related thereto; and WHEREAS, The City Council desires to initiate proceedings for the levy and collection of annual assessments for the fiscal year 2004/05 for the landscape and lighting improvements and services that provide benefit to the properties within the District pursuant to the provisions of the Act; and WHEREAS, The City has retained MuniFinancial for the purpose of assisting with the Annual Levy of the District, including the preparation and filing of an Engineer's Report with the City Clerk in accordance with the Act. NOW, THEREFORE BE IT RESOLVED, determined, and ordered by the City Council for the District, pursuant to Chapter 3, Section 22624 of the Act, as follows: 1. The above recitals are true and correct. 2. The City Council hereby orders MuniFinancial to prepare and file with the City Clerk the Engineer's Report concerning the levy of assessments for the District for the fiscal year commencing July 1, 2004 and ending June 30, 2005 in accordance with Chapter 3, Section 22622 of the Act. 3. The improvements within the District include but are not limited to: turf, ground cover, shrubs and trees, irrigation systems, street lighting, water features, entry monuments, drainage systems and all appurtenant facilities and operations related thereto. The Engineer's Report shall provide a more detailed description of the improvements and services provided by the District and describes any new improvements or substantial changes of the improvements for which properties are assessed. Resolution No. 04-50 4. The City Council hereby determines that to provide the improvements generally described in Section 3 of this resolution and to be detailed in the Engineer's Report, it is necessary to levy and collect assessments within the District for fiscal year 2004/05 and said assessments shall be outlined and described in the Engineer's Reports and imposed pursuant to the provisions of the Act and the Califomia Constitution Article XIIID. PASSED, APPROVED, AND ADOPTED by the City Council of the City of Palm Desert, this day of , 2004, by the following vote, to wit: AYES: NOES: ABSENT: ABSTAIN: ROBERT A. SPIEGEL, Mayor ATTEST: RACHELLE D. KLASSEN, City Clerk City of Palm Desert, California 2 RESOLUTION NO. 04-51 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA, DECLARING ITS INTENTION FOR THE LEVY AND COLLECTION OF ASSESSMENTS FOR THE CONSOLIDATED PALM DESERT LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2004/05 AND PRELIMINARY APPROVAL OF THE ENGINEER'S REPORT WHEREAS, The City Council of the City of Palm Desert (hereafter referred to as the "City Council") does resolve as follows: WHEREAS, The City Council pursuant to provisions of the Landscaping and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code (commencing with section 22500) (hereafter referred to as the "Act") did by previous resolution, order the preparation of an Engineer's Report (hereafter referred to as the "Report") for the District known and designated as the Consolidated Palm Desert Landscaping and Lighting District (hereafter referred to as the "District"); and WHEREAS, The City Council pursuant to provisions of the Act proposes to levy and collect assessments against lots and parcels of land within the various Zones of the District for the fiscal year 2004/05, to pay the maintenance, servicing and operation of the improvements related thereto; and WHEREAS, MuniFinancial has prepared and filed a Report with the City Clerk pursuant to Section 22623 of the Act, and said Report has been presented to City Council and is hereby incorporated by reference; and WHEREAS, The City Council has examined and reviewed the Report as presented, and is preliminarily satisfied with the description of the District, the Zones and improvements identified therein, each of the budget items and documents as set forth therein, and is satisfied that the proposed assessments contained therein, have been spread in accordance with the special benefits received from the improvements, operation, maintenance and services to be performed within the District, as set forth in said Report or as modified by City Council action and incorporated herein. NOW, THEREFORE BE IT RESOLVED, determined, and ordered by the City Council, for the District, pursuant to Chapter 3, Section 22624 of the Act, as follows: 1. The above recitals are true and correct. 2. Intention: The City Council hereby declares its intention to order the annual levy and collection of assessments within the District pursuant to the Act, over and including the land within the District boundary, and to levy and collect assessments on such land to pay the annual costs and expenses of Resolution No. 04-51 the improvements and services described in Section 5 of this resolution, for fiscal year 2004/05. 3. The Report has been prepared and filed with the City Clerk. The City Clerk has presented to the City Council, a Report in connection with the proposed improvements, assessments, the levy and collection of assessments for fiscal year 2004/05 in accordance with Chapter 1, Article 4 of the Act, and is hereby approved, as required by Section 22623 of the Act, on a preliminary basis. 4. Boundaries and Designation: The description of the District boundary and the Zones therein are outlined in the Report and by reference is made part of this resolution. The District includes twenty-eight (28) Benefit Zones and Sub -zones: Canyon Cove (Zone 2); Vineyards (Zone 3); Parkview Estates (Zone 4); Cook and Country Club (Zone 5) Sub -zones are Desert Mirage, Sandcastles, and Primrose 2; Hovley Lane (Zone 6) Sub -zones are Monterey Meadows, The Glen, Hovley Estates, Sonata I, Sonata II, Hovley Collection, La Paloma I, La Paloma II, La Paloma III, Sandpiper Court, Sandpiper West, Hovley Court West and Diamondback; Waring Court (Zone 7); Palm Gate (Zone 8); The Grove (Zone 9); Portola Place (Zone 11); Palm Desert Country Club (Zone 13); K & B at Palm Desert (Zone 14); Canyon Crest (Zone 15); and, Shepard Lane (Zone 16) Sub -Zones are College View Estates II and Sundance. The District is designated as "Consolidated Palm Desert Landscaping and Lighting District." 5. Description of Improvements: Reference is hereby made to the Report for a detailed description of the improvements. The improvements within the District include but are not limited to: turf, ground cover, shrubs and trees, irrigation systems, street lighting, water features, entry monuments, drainage systems and all appurtenant facilities and operations related thereto. 6. Proposed Assessment Amounts: The proposed assessments are outlined in the Report. District Assessments are calculated in accordance with the method of apportionment established for the District and do not exceed the assessment rates and annual inflationary adjustment previously authorized by City Council and approved by the property owners in accordance with the provisions of the Califomia State Constitution, Article XIIID. 7. Notice Of Public Hearing: The City Council hereby declares its intention to conduct a Public Hearing concerning the District, improvements, and the levy of assessments, in accordance with Chapter 3 of the Act. Notice is hereby given that a Public Hearing on these matters will be held by the City Council on June 24, 2004 at 4:00 P.M., or as soon thereafter as feasible in the City Hall (Council Chambers), located at 73-510 Fred 2 Resolution NO. 04-51 Waring Drive, Palm Desert, California. At the Public Hearing, all interested persons shall be afforded the opportunity to hear and be heard. 8. Notice: The City shall give notice of the time and place of the Public Hearing to all property owners within the District by causing the publishing of this resolution once in the local newspaper not less than ten (10) days before the date of the public hearing, and by posting a copy of this resolution on the official bulletin board customarily used by the City Council for the posting of notices pursuant to the Act. For fiscal year 2004/05, no new or increased assessments are proposed and a mailing of a notice and ballot to property owners is not required. 9. The City Clerk is hereby authorized and directed to give notice of such hearing as provided by law. PASSED, APPROVED, AND ADOPTED by the City Council of the City of Palm Desert, this day of , 2004 by the following vote, to wit: AYES: NOES: ABSENT: ABSTAIN: ATTEST: RACHELLE D. KLASSEN, City Clerk City of Palm Desert, California ROBERT A. SPIEGEL, Mayor 3 Resolution No. 04-50 Resolution No. 04-51 Consolidated Landscape and Lighting District Assessments Rates Fiscal Year 2004/2005 Table 1-1 District Units Annual Levy Renovation La Paloma 1 16 $368.58 Yes Sonata I 16 $321.18 Yes Desert Mirage 29 $370.44 Yes Hovley Estates 16 $389.42 Yes Sandpiper West 16 $375.66 Yes Sandpiper Court 16 $378.56 Yes Kaufman & Broad 163 $117.20 Yes Sonata II 94 $121.56 Yes Primrose 2 37 $170.56 Yes Monterey Meadows 40 $86.21 Yes Hovley Glen 16 $276.48 Yes Paloma 2 16 $379.42 Yes Paloma 3 15 $276.61 Yes Waring Court 16 $424.46 Yes Portola Place 23 $191.95 Yes Hovley Collection 38 $125.52 No / Declined Levy Palm Gate 37 $70.39 No / Declined Levy Hovley West 16 $292.22 No / Declined Levy Canyon Cove 222 $86.21 No / Not Required Vineyards 132 $62.01 No /Not Required Parkview Estates 172 $21.56 No /Not Required Sandcastles 41 $50.69 No /Not Required Diamondback Road 20 $371.61 No /Not Required The Grove 105 $208.05 No /Not Required Palm Desert Country Club 1,730 $28.31 No /Not Required Canyon Crest 67 $153.14 No /Not Required College View Estates II 32 $326.39 No /Not Required Sundance 32 $312.64 No /Not Required CITY OF PALM DESERT ENGINEER'S ANNUAL LEVY REPORT Consolidated Palm Desert Landscaping And Lighting District Fiscal Year 2004/05 INTENT MEETING: June 10, 2004 PUBLIC HEARING: June 24, 2004 �TI ''=''MuniFinancial Corporate Office 27368 Via lndustria Suite 110 Temecula, CA 92590 Tel: (909) 587-3500 Tel: (800) 755-MUNI (6864) Fax: (909) 587-3510 Office Locations Anaheim, CA Jacksonville, FL Lancaster, CA Los Angeles Regional Office Oakland, CA www.muni.com Pensacola, FL Phoenix, AZ Sacramento, CA Seattle, WA ENGINEER'S REPORT AFFIDAVIT Establishment of Annual Assessments for the: Consolidated Palm Desert Landscaping and Lighting District City of Palm Desert Riverside County, State of California This Report identifies all the parcels within the District and all relevant zones therein, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Riverside County Assessor's maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council. Dated this day of , 2004. MuniFinancial Assessment Engineer On Behalf of the City of Palm Desert By Jim McGuire, Project Manager District Administration Services By. Richard Kopecky RC.E.#16742 TABLE OF CONTENTS I. OVERVIEW 1 A. Introduction 1 B. Compliance with the Current Legislation 2 C. General Description of the District and Services 2 II. SPECIFIC IMPROVEMENTS AND SPECIAL BENEFIT ZONES 6 III. METHOD OF APPORTIONMENT 16 A. General 16 B. Benefit Analysis 16 C. AssessmentMethodology 18 D. Assessment Range Formula 19 IV. DISTRICT BUDGETS 21 A. Description of Budget Items 21 B. District Budgets 24 APPENDIX A — DISTRICT BOUNDARY MAPS 52 APPENDIX B — 2004/05 COLLECTION ROLL 53 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Repor, Fiscal. Year 2:C4.' I. Overview A. Introduction The City of Palm Desert (hereafter referred to as "City") annually levies and collects special assessments in order to provide and maintain improvements within the Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District (hereafter referred to as "District"). The District was formed in 1993, through the consolidation of several individual landscaping and lighting maintenance districts that previously existed within the City. The original districts and subsequent annexations of various territories and developments to the Consolidated District are identified as separate Zones and/or Sub -zones (hereafter referred to jointly as `Zones"). The District and the Zones therein have been established and are levied annual assessments pursuant to the Landscaping and Lighting Act f 1972, Part 2 if Dizision 15 f the Cliforna Struts and Higlnzzajs Cale (hereafter referred to as the "1972 Act"). This Engineer's Annual Levy Report (hereafter referred to as the "Report") describes the District and improvements, any proposed changes to the District or improvements and the proposed budgets and assessments for fiscal year 2004/05. The proposed assessments are based on the City's estimated cost to maintain the improvements that provide special benefit to properties within the District. The various improvements within the District and the costs of those improvements are identified and budgeted separately for each Zone, including all expenditures, deficits, surpluses, revenues, and reserves. Each parcel within a Zone is assessed proportionately for only those improvements provided in that Zone from which the parcel receives special benefit. The word "parcel," for the purposes of this Report, refers to an individual property assigned its own Assessment Number by the Riverside County Assessor's Office. The Riverside County Auditor/Controller uses Assessment Numbers and specific Fund Numbers, to identify on the tax roll, properties assessed for special district benefit assessments. At a noticed Public Hearing, the City Council will consider all testimony and written comments presented and may direct any necessary modifications to the Report and approve the Report as submitted or amended. Following approval of the Report, the City Council by resolution, shall order the improvements to be made, and confirm the levy and collection of assessments pursuant to the 1972 Act. The assessment rates and method of apportionment described in this Report as approved by the City Council defines the assessments to be applied to each parcel within the District for fiscal year 2004/05. 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 M uniFinzthal Page 1 Consolidated Palm Desert Landscaping and Lighting Ma:interance Assessrnem Dis:ric: Engineer's Repon, Fisc:J Year _2.0C' based on the method of apportionment and assessment rate described in this report and approved by the City Council. B. Compliance with the Current Legislation The City Council annually conducts a public hearing to accept public comments and testimony, to review the Report and adopt the annual assessments to be levied on the County tax roll for the fiscal year. The assessments described in this Report and subsequently approved by the City Council have been prepared in accordance with the 1972 Act and in compliance with the provisions of the Galifomia Constitution, A aide XIIID (hereafter referred to as the "Article XIIID"), which was enacted by the passage of Proposition 218 in November 1996. In compliance with the provisions of Article XIIID, in fiscal year 1997/98, the City conducted property owner ballot proceedings for the special benefit assessments applicable to each of the existing Zones within the Consolidated District. At that time, the assessments presented to property owners included the assessment range formula previously established for the District and described in this Report. Upon tabulation of the ballots returned, it was determined that majority protest did not exist and the City Council approved and adopted the assessments and assessment range formula balloted and approved by the property owners. Similar proceedings have been conducted for all new or increased assessments including any annexations to the District. C. General Description of the District and Services The City annually levies and collects assessments in order to maintain and service various improvements within the District. For fiscal year 2004/05 the District is comprised of twenty-eight (28) separate benefit Zones, each funding specific improvements and services. The District 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) MzzniFinznrial Page 2 • • Zone # 6 Hovley Lane — • Zone # 6 Hovley Lane — • Zone # 6 Hovley Lane — • Zone # 6 Hovley Lane — • Zone # 6 Hovley Lane — • Zone # 6 Hovley Lane — • Zone # 6 Hovley Lane — • Zone # 6 Hovley Lane — • Zone # 6 Hovley Lane — Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2034/05 Zone # 6 Hovley Lane — Sonata I Sub -zone (16 parcels) Sonata II Sub -zone (94 parcels) Hovley Collection Sub -zone (38 parcels) La Paloma I Sub -zone (16 parcels) La Paloma II Sub -zone (16 parcels) La Paloma III Sub -zone (15 parcels) Sandpiper Court Sub -zone (16 parcels) Sandpiper West Sub -zone (16 parcels) Hovley Court West Sub -zone (16 parcels) Diamondback Sub -zone (20 parcels) • Zone # 7 — Waring Court (16 parcels) • Zone # 8 — Palm Gate (37 parcels) • Zone # 9 — The Grove (105 parcels) • Zone # 11 — Portola Place (23 parcels) • Zone # 13 — Palm Desert Country Club (1,731 parcels) • Zone # 14 — K & B at Palm Desert (163 parcels) • Zone # 15 — Canyon Crest (67 parcels) • Zone # 16 Shepard Lane — College View Estates (32 parcels) • Zone # 16 Shepard Lane — Sundance (32 parcels) The District provides for the maintenance and operation of local landscaping and lighting improvements and associated appurtenances located within the public right-of-ways and dedicated landscape easements. The improvements and the annual costs of those improvements are identified and budgeted separately for each Zone, including all expenditures, deficits, surpluses, revenues, and reserves. MunzFinancial Page 3 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report. Fiscal. Year 22:,4/O3 The improvements provided and for which parcels are levied special benefit assessments within the District can be categorized as three (3) improvement types. 1. Local street lighting (residential street lighting associated with the properties within the Zone and specific subdivisions). 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). The costs associated with the improvements authorized by the provisions of the 1972 Act are equitably spread among all benefiting parcels in proportion to the special benefit they receive. Only parcels that receive special benefits from the improvements are assessed, and each Zone consists of parcels that benefit from those specific improvements. Landscape improvements maintained by the District and associated with each Zone were either installed as a condition of development or were installed for the benefit of the properties assessed. The landscape improvements associated with each Zone may include, but are not limited to: open space areas, medians, parkways, slopes, retention or detention basin areas, and public right-of-ways or easements that provide special benefits to the parcels. These improvements may include, but are not limited to: turf, ground cover, shrubs and trees, irrigation systems, decorative lighting, water features, entry monuments, drainage systems, hardscapes 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 the assessments provide for the maintenance, operation and energy costs related to those street light improvements. MzaiFinznaal Page 4 Consolidated Pair.-i Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2:C4 The following table lists the Zones and Sub -zones within the District and a summary- of the parcels for fiscal year 2004/05. BENEFIT ZONES Zone Number Zone Name Assessable Total Parcels Parcels I Total EBU 1 Zone * 2 CanNtn Cove Zone 4 3 Zone 44 Zone * 5 Sub -Zone* 5 DM Sub -Zone* 5 SC Sub -Zone* 5 PR Zone # 6 Sub -Zone; 6 MM Sub -Zone* 6 FIG Sub -Zone* 6 HE Sub -Zone* 6 S 1 Sub -Zone* 6 S2 Sub -Zone# 6 HC Sub -Zone* 6 L1 Sub -Zone# 6 L2 Sub -Zone* 6 L3 Sub -Zone* 6 SP Sub -Zone# 6 SW Sub -Zone# 6 HW Sub -Zone# 6 DB Vineyards Parkview Estates Cook & Country Club: Desert Mirage Sandcastles Primrose 2 Hovley Lane: Monterey Meadows The Glen Hovley Estates Sonata I Sonata II Howley Collection La Paloma I La Paloma II La Paloma III Sandpiper Court Sandpiper West Hovley Court West Diamondback 225 ,,, 14- 132 175 172 29 41 37 29 40 16 1- 16 94 38 1- 19 1- 19 16 16 22 41 37 40 16 16 16 94 38 16 16 15 16 16 16 20 133.20 17 2.00 29.00 41.00 37.33 4C.00 16.C: 16.0C 16.00 94.00 38.00 16.00 16.00 15.03 16.00 16.00 16.00 20.00 Zone * 7 Waring Court 16 16 16.00 Zone * 8 '. Palm Gate 37 3- 37.00 • Zone * 9 Zone * 11 Zone * 13 Zone u 14 Zone # 15 The Grove 105 Portola Place 23 Palm Desert Country Club K & B at Palm Desert Canyon Crest 1,768 165 71 105 105.00 23 23.00 1.:30 2,314.85 163 163.0C 67 67.00 Zone 4 16 Sub -Zone * 16 CV Sub -Zone * 16 SD Shepard Lane College View Estates II Sundance 32 32 32 32.00 32 32.00 Total District 3.250 3.173 3,759.05 MwiFinarxial Page 5 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment Distric: Engineer's Report. Fisca'. Year 2;,O4i C5 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. In any given fiscal year, City staff will determine the scope of work for each Zone as assessment revenues allow. Any necessary reductions in the scope of work will likely include, but are not limited to; the frequency of mowing and edging turf areas; the application of fertilizers and aeration of turf; trimming and pruning of shrubs, trees and ground cover, trash pick-up in landscaping areas; and, weed and litter control. The allocation of special benefit and general benefit of the improvements provided within the District are summarized in the Method of Apportionment section of this Report and are identified in the budget for each Zone. A description of the District improvements and the level of annual service each Zone will receive are provided in the following: Zone # 2 (Canyon Cove): 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 maintenance and operation of street lighting encompassing all streets within the Zone, 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 developments. All interior local street lighting has been identified and allocated as 100% special benefit with no general benefit allocation. The parkway landscaping along Highway 74 has been identified as 100% special benefit to the parcels within the Zone. However, it has been determined that the landscaped median on Haystack Road (although installed as part of the development) not only provides a special benefit to properties within Canyon Cove, but also provides a general benefit. The proportionate general benefit of this improvement has been identified and eliminated from the Zone assessments. Although there is a general benefit component, the majority of the median landscaping on Haystack Road (83%) is a flood control channel and was required for development of the homes within Canyon Cove. Therefore, pursuant to Article XIIID Section 5a (assessments used to fund flood control and drainage systems) the majority of the costs for this landscaped area could be considered exempt. However, in recognition of the general benefit this improvement area 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. M.:off inarzhal Page 6 Consolidated Palm Desert Landscaping and Lighting Maintenance :assessment District Engineer's Report, Fiscal Year 2C ••4 ' 5 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 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 development and the ongoing maintenance and operation of these improvements provide special benefits to properties within the Zone. It has further been deterniined that these improvements were installed and are maintained solely for the benefit of properties within the Zone and the improvements provide no measurable benefit to properties outside the Zone. Any benefit conveyed to other properties or to the public at large (general benefit) is incidental. Therefore, both the interior tract street lighting and the parkway (perimeter) landscaping costs have been identified and apportioned 100% as a special benefit to all parcels within the Zone. Zone # 4 (Parkview Estates): Zone # 4 consists of the 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 operation and maintenance of street lighting along Primrose Drive, Desert Star Boulevard, Vanda Circle, Palmilla Circle, Mvrsine Avenue, Gazania Place, Rutledge Avenue, Buttonwood Drive, Silk -tree Lane, Santolina Drive, Balsam Lane, and Erin Street. The street lighting improvements were installed as part of the residential development and are considered a 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 residential 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 9C% special benefit and 10% general benefit. Zone # 5 (Cook and Country Club): Zone # 5 consists of three (3) separate 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 these residential developments. MuniFirarnia! Page 7 Consolidated Palm Desert Landscaping and Lighting 1`laintenance Assessment District Engineer's Repor., Fiscal Year 2::4 /D5 These three subdivisions were originally part of a larger Zone known as Cook and Country Club and were proportionately assessed for median landscaping in the area as well as their local (tract specific) improvements. In fiscal year 1997/98 it was determined that the median landscaping in the Cook and Country Club area was largely a general benefit and this portion of the assessment was eliminated. However, it was determined that the parcels within these three (3) Sub -zones receive special benefit from tract specific improvements maintained by the District, and each parcel within the respective Sub -zones should continue to be assessed proportionately for the cost of services associated with those local improvements. Upon review of the specific street lighting improvements associated with each of these Sub - zones, all street lighting facilities have been identified as interior tract streetlights. These streetlights 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. Upon review, it has been determined that fifteen percent (15%) of the improvements within the Desert Mirage Sub -Zone are of a general benefit to those properties outside of the Sub - zone. Therefore, this percentage of the costs of maintaining the Sub -zone has been removed from the assessment and must be funded from other sources. The property owners in Sub -zone known as Desert Mirage were balloted in fiscal year 2004/05 for an increase in their maximum assessment rates. The proposed levy increase would fund new maintenance costs required after the City of Palm Desert renovated the improvements with water efficient landscaping and irrigation systems. Majority protest did not exist, therefore the City will move forward with the plans to renovate the improvements in the Desert Mirage Sub -zone. Refer to the budget for Zone 5 in Section IV of this Report for specifics regarding the proposed assessment for the current fiscal year and the maximum assessment. 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) • 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) Mw Frranaal Page 8 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 304/05 The parcels within each of the thirteen (13) Sub -zones of Zone 6 (Hovley Lane) receive benefit from various improvements that were installed as part of the separate residential developments and are specific to each tract and subdivision. The assessment for each Sub - zone funds and provides for the parkway landscaping improvements adjacent to each tract along Hovley Lane as well as specific in -tract improvements. The in -tract improvements may include street lighting; dry well and retention basin landscape maintenance; and landscaping of additional parkway areas. The improvements within Zone 6 include street lighting on Clover Lane, Meadow Lane, Hovley Lane West, Centennial Circle, Posada Court, Via Fonda, Sonata Court, Avenida Arcadia, Avenida Solana, Sandpiper Court, Avenida Rosario, Sandpiper Court West Hovley Court, and Diamondback Road; landscaped parkways along Hovley Lane West, Monterey Avenue, Portola Avenue and landscaped retention basins located within Hovley Estates, Hovley Collections, La Paloma 1, La Paloma 2, Sandpiper Court, and Sandpiper Court West. 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 (15%) have been identified as a general benefit component. Therefore, the cost of maintaining the street light improvements is allocated as 85% special benefit to properties within each Sub -zone. Similarly, it has been determined that a portion of the parkway landscape improvements associated with the Glen and Hovley West Sub -zones provide a general benefit to properties outside of these Sub -zones. Therefore, fifteen (15%) of the costs of maintaining these landscaped areas has been removed from the assessments and will be funded from other sources. The landscape improvements associated with each of the remaining Sub -zones provide no measurable general benefit to properties outside the Zone or to the public at large, and therefore, their specific local landscaping improvements and the corresponding assessments have been identified entirely as a special benefit to parcels within the Sub -zones. The property owners in the nine (9) Sub -zones known as The Glen, Hovley Estates, Sonata I, Sonata II, La Paloma I, Sandpiper Court, Sandpiper West, Hovley West and Hovley Collection, were balloted in fiscal year 2004/05 for an increase in their maximum assessment rates. In conjunction with the assessment increase, the City proposed to renovate the existing improvements with more water efficient landscaping and modifications to the irrigation system. For seven (7) of the nine (9) Sub -zones balloted, majority protest did not exist and the City will move forward with the plans to renovate the improvements in those Sub -zones. However, majority protest existed in Hovley West and Hovley Collection, and the proposed assessment increase for these two Sub -zones will not be imposed. Without the additional maintenance funding, the City will not be able to renovate the improvements for these two Sub -zones, but will continue to maintain the existing improvements at a level of service compensatory with the available assessment revenues at the existing assessment rates. Refer to the budgets for Zone 6 in Section IV of this Report for specifics regarding the proposed assessment for the current fiscal year and the maximum assessment. MwiFinzrzial Page 9 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year C 4/ :5 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 ongoing maintenance of landscaped parkways along Fred Waring Drive and Phyllis Jackson Lane adjacent to the tract. The improvements were installed as part of the residential development and it has been determined that the 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, the local landscaping improvements associated with this Zone and the cost of providing these improvements have been identified as 100% special benefit to parcels within Zone 7. Zone # 8 (Palm Gate): Zone 8 consists of the 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 maintenance and operation 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 maintenance of the landscaped parkways adjacent to the development on Deep Canyon Road. Both the street lighting and landscape improvements identified for this Zone were installed as part of the residential development and the ongoing maintenance and operation of these improvements provide special benefit to properties within the Zone. It has been determined that these improvements were installed and are maintained solely for the benefit of properties within the Zone and provide no measurable benefit to properties outside the Zone or to the public at large. Therefore, both the interior tract street lighting and the parkway (perimeter) landscaping costs have been identified and apportioned 100% as a special benefit to the parcels within the Zone. In conjunction with a proposed renovation and upgrade of the existing landscape improvements the property owners in Zone 8 were balloted in fiscal year 2004/05 for an increase in their maximum assessment rates. Majority protest existed and the maximum assessment rate will not be increased over the amount previously approved for the Zone. Since the assessment increase was not approved the City will not move forward with the proposed renovations, but will continue to maintain the existing improvements at a level of service compensatory with the available assessment revenues. Refer to the budget for Zone 8 in Section IV of this Report for specifics regarding the proposed assessment for the current fiscal year and the maximum assessment. MToiFinv al Page 10 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2CO4/O5 Zone # 9 (The Grove): Zone 9 consists of the 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 provide special benefit 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 or to the public at large. 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 the 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 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 servicing 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 development. The developer (D & F Development) was conditioned to form the necessary District Zone for the public improvements that would be installed as part of subdivision tract 27692. In a letter to the City dated April 4, 1994, the developer (sole owner of the property at that time) requested inclusion of the parcels within the tract into the District and to be assessed annually for the cost of maintaining the improvements. This letter constitutes a 100% landowner petition pursuant to Article XIIID and supports a position that the assessments imposed prior to July 1, 1997 were exempt from the requirements of Article XIID. rLitotiF&un ial Page 11 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2CV4 / 05 Although the assessments for these improvements were identified as exempt in fiscal year 1997/98 and not subject to the procedural requirements of a protest balloting procedure, 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 corresponding assessments and the annual inflationary adjustment previously approved by landowner petition are in compliance with the substantive requirements of the proposition. However, any future increases to the assessments will require property owner ballot proceedings. 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 servicing and maintenance of entryway landscaping on State Street and Washington Avenue, parkway landscaping along Fred Waring Drive and local residential street lighting within the Zone. Parcels within Zone 13 were annexed into the City in fiscal year 1994/95. 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 City established this territory as Zone 13 within the District and the CSA fund balance was transferred to the Zone 13 account. For the first two years, the City used the fund balance to fully cover the annual cost of providing the improvements. In fiscal year 1996/97 the remaining fund balance was designated as reserves and the District levied its first annual assessment for the Zone. Because the reserve fund balance was greater than the amount typically held in reserves, the City Council determined that a portion of the reserves would be used each year to offset the annual expenditures thereby allowing the annual assessments to remain fairly constant and also gradually reduce the reserve fund to normal levels. In fiscal year 1997/98, in compliance with Article XIIID, a property owner ballot proceeding was conducted to approve the existing annual assessment. At that time, the property owners approved the proposed assessment amount plus an annual inflation adjustment. The assessment amount approved by the property owners was based on the continued policy of utilizing reserve fund contributions to offset the actual expenses for the Zone. In fiscal year 1999/00, property owners within Zone 13 were re -balloted for an increased assessment to cover the maintenance costs associated with the new landscaping improvements to be installed on Fred Waring Drive. Property owners were balloted for an amount sufficient to cover the actual Zone expenses, although a portion of the existing reserves continued 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. MwuFirancral Page 12 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment Dist:-ict Engineer's Report, Fiscal Year 233435 The street lighting and landscape improvements assessed within this Zone clearly provide special benefits to properties within the Zone. It has been determined that 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 or to the public at large. Therefore, both the street lighting and the landscaping costs (parkways and interior landscaping) have been identified and apportioned 100% as a special benefit to 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 the parcels in Tracts 28258 and 28258-1. The 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 associated with the retention basin area located on Heatherwood Drive and dry well areas within the subdivisions installed by the developer as part of the residential development. In conjunction with a proposed renovation and upgrade of the existing landscape improvements, the property owners in Zone 14 were balloted in fiscal year 2004/05 for an increase in their maximum assessment rates. Majority protest did not exist, and based on the approval of the new assessment rate, the City will move forward with the plans to renovate the improvements with more water efficient landscaping and modifications to the irrigation system. Refer to the budget for Zone 14 in Section IV of this Report for specifics regarding the proposed assessment for the current fiscal year and the maximum assessment. 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 operation 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). The improvements for this Zone were installed as part of the residential 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, the local landscaping improvements associated with this MeaiFinzntial Page 13 Consolidated Palm Desert Landscaping and Lighting ' Maintenance Assessment District Engineer's Report. Fiscal Year C 4.'�� Zone and the associated annual costs have been identified as 100% special benefit to parcels within Zone 15. Refer to the budget for Zone 15 in Section IV of this Report for specifics regarding the proposed assessment for the current fiscal year and the maximum assessment. Zone # 16 (Shepard Lane): Sub -Zone College View Estates II: The Sub -zone consists of the lots, parcels and properties within the residential subdivision known as College View Estates II within the development area known as Shepherd Lane located along Shepherd Lane, west of Portola Avenue, south of the Gerald Ford Drive, north of Frank Sinatra Dive, and generally west of the Monterey Avenue. The properties within College View Estates II receive special benefit from the maintenance and operation of: • Parkway/perimeter landscaping on both sides of Shepherd Lane and the west side of Portola Avenue adjacent to the residential subdivision, installed as part of the development of properties therein; • Street lights within and adjacent to the residential subdivision. The improvements for this Sub -zone were installed as part of the residential development. It has been determined that the ongoing operation and maintenance of the landscape and lighting improvements provide no measurable general benefit to other properties outside the Sub -zone or to the public at large. Therefore, the local landscaping and lighting improvements associated with this Sub -zone and the associated annual costs have been identified as 100% special benefit to parcels within Sub -zone. Refer to the budget for Zone 16 in Section IV of this Report for specifics regarding the proposed assessment for the current fiscal year and the maximum assessment. Sub -Zone Sundance: The Sub -zone consists of the lots and parcels within the residential subdivision known as Sundance (Tract 30216) located on the west side of Shepherd Lane at Chinook Circle and Kokopelli Circle. This tract is generally located west of Portola Avenue, south of the Gerald Ford Drive, north of Frank Sinatra Dive and generally east of the Monterey Avenue. • Tract No. 30216 (Kokopelli Circle) — Sixteen (16) single-family residential parcels (lots 1-16) and two landscape easements (lot F and portion of lot E) located on the west side of Shepherd Lane at Kokopelli Circle. • Tract No. 30216 (Chinook Circle) — Sixteen (16) single-family residential parcels (lots 17-32) and two landscape easements (lot D and portion of lot E) located on the west side of Shepherd Lane at Chinook Circle. The properties within Sundance receive special benefit from the maintenance and operation of: MzaiFimrzial Page 14 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2334/05 • Parkway landscaping along Shepherd Lane adjacent to the residential subdivision. Specifically the parkway area on the west side of Shepherd Lane which extends the length of Tract 30216; • A portion of the costs for the perimeter/parkway landscaping on the west side of Portola Avenue between Frank Sinatra Dive and Gerald Ford Drive associated with the development; • Streetlights within the residential subdivision and/or adjacent to the subdivision on both the east and west sides of Shepherd Lane and the west side of Portola Avenue installed as part of the residential subdivision; and, • Any extension or expansion of the proposed landscaped areas within or adjacent to the subdivision that may be installed as part of the development of properties within the District and will be maintained by the District. These improvements may include, but are not limited to open space areas, monuments or other landscaped easements. The improvements for this Sub -zone were installed as part of the residential development. It has been determined that the ongoing operation and maintenance of the landscape and lighting improvements provide no measurable general benefit to other properties outside the Sub -zone or to the public at large. Therefore, the local landscaping and lighting improvements associated with this Sub -zone and the associated annual costs have been identified as 100% special benefit to parcels within Sub -zone. Refer to the budget for Zone 16 in Section IV of this Report for specifics regarding the proposed assessment for the current fiscal year and the maximum assessment. MuniF&un ial Page 15 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report. Fiscal Year 2.:':;4/725 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 a,nxrnt to be assessed argon lands within an assessnrnt district n iy lx apportioned by any formula or nrtlxxi which fairly distributes the net amaunt arrnng all assessable lots or panrls in prt onion to the estinnted lays to be naived by each such lot or panrl_from the in tw arms. " The formula used for calculating assessments in each Zone of the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel. In addition, pursuant to Article XIIID Section 4 (with some exceptions) a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel and provides that only special benefits are assessable and the District must separate the general benefits from the special benefits. Therefore, in compliance with the new assessment requirements only assessments that are identified as either "Exempt Assessments" or "Special Benefit Assessments" are assessed. The costs of any improvements considered to be "General Benefit" have been eliminated from the District assessments. B. Benefit Analysis Each of the proposed improvements, the associated costs and assessments has been carefully reviewed by the City and have been identified and allocated based on benefit pursuant to the provisions of the 1972 Act and Article XIIID of the California Constitution. Each improvement and the associated costs have been identified as either "general benefits" (not assessed) or "special benefits". Although some existing assessments within the District qualified as exempt assessments pursuant to Article XIIID, Section 5 of the Constitution and did not require a ballot proceeding under the provisions of Section 4, the improvements associated with these assessments are considered a special benefit to the assessed properties and are in compliance with the substantive requirements of Article XIIID Section 4. All the maximum assessment rates shown in this report are consistent with the provisions of Article XIIID and any new or increased assessments shall be subject to the provisions of Section 4 therein. 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 are for the maintenance of local street lighting and landscaped improvements Mw iFintrxhal Page 16 Consolidated Palm Desert Landscaping and Lighting Maintenance assessment District Engineer's Report, Fiscal Year 2 04/ 5 installed as part of the original development of the parcels within the Zones or were later installed for the benefit of those properties. 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 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. • 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. MuniFinancial Page 17 Consolidated Palm Desert Landscaping and Lighting Maintenance .Assessment District Engineer's Report. Fiscal Year2-^,3-1':3 All of the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels. General Benefits Prior to the passage of Proposition 218, some of the District assessments included maintenance of landscaped medians on various arterial streets within the City. However, since the maintenance of most arterial medians within the City were funded by the Cir 's General Fund, it was determined that the existing assessments for these improvements were not a special benefit and in Fiscal year 1997/98 the District assessments related to arterial medians were eliminated. In addition, 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. C. Assessment Methodology Pursuant to the 1972 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 Benefit Units: To assess benefits equitably, it is necessary to relate the different type of parcel improvements to each other. The Equivalent Benefit Unit method of assessment apportionment uses the single-family home as the basic unit of assessment. A single family home equals one Equivalent Benefit Unit (EBU). Every other land use is converted to EBUs 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). The EBU 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. Assessed parcels within Zones 2, 3, 4, 5, 6, 7, 8, 9, 11, 14, 15 and 16 are single-family residential parcels and the application of the EBU method of spread results in an equal assessment. The following table reflects the various property types and applicable EBUs that may be applied to properties within Zone 13. M oiiFimthal Page 18 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report. Fiscal Year 2:34 ':5 L ND USE /EQUIVALENT BENEFIT UNITS (Zone 13) Land EBU Use Type Multiplier to Property Type Code Factor Calculate EBU Commercial COM 6.00 Acreage Residential and Commercial Vacant VAC C.30 Acreage Single Family Residential SFR 1.00 Units Condominiums CON 0.80 Units Single Family Vacant Lot SFV 1.00 Lot Exempt NON C.CO Parcels Exempt parcels include easements and landscaped areas or common areas. The benefit formula applied to parcels in each Zone is based on the preceding Equivalent Benefit Unit (EBU) tables. Each parcel's EBU correlates the parcel's special benefit received as compared to all other parcels in the Zone. Parcel Type EBU x Acres or Units =Parcel EBU Total Balance to Levy in Zone / Total EBU in Zone = Levy per EBU Levy per EBUx Parcel EBU = Parcel Levy Amount D. Assessment Range Formula Any new or increase in assessments, require certain noticing and meeting requirements by law. The Brown Act defines the terms "new or increased assessment" to exclude certain conditions. These certain conditions included "any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed." This definition was later confirmed by Senate Bill 919 (the Proposition 218 implementing legislation). An assessment range formula for the District assessments has been confirmed through property owner ballot proceedings in compliance with Article XIIID, except those existing assessments within the District which qualified as exempt assessments pursuant to Article XIIID, Section 5 of the Constitution and did not require a ballot proceeding under the provisions of Section 4. The assessment range formula shall be applied to all future assessments within the District. The following describes this assessment range formula: Wherein, if the proposed assessment (levy per unit or rate) is less than or equal to, the prior year's maximum assessment plus the adjustments described in the following, then the proposed assessment is not considered an increased assessment. The purpose of establishing an assessment range formula is to provide for reasonable increases and .i w iFinanaal Page 19 Consolidated Palm Desert Landscaping and Lighting '.Maintenance Assessment District Engineer's Report, Fiscal Year 20.04 '05 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 annual 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 (3.0%), or a lesser percentage. The fact that an assessment range formula is adopted for District assessments does not require that the adjustment be applied each year, nor does it restrict the assessments to the adjustment amount. If the budget and assessments for a given Zone does not require an increase or the increase is less than the allowable adjustment then the required budget and assessment shall be applied. If the budget and assessments for a given Zone require an increase greater than the allowable adjustment then the proposed assessment is considered an increased assessment and mailed notices, as well as property owner protest ballots are required by Article XIIID to impose the assessment increase. For fiscal year 2004/05, the Bureau of Labor Statistics has established CPI at 1.78% for the January 2003 to January 2004 period. Therefore, the previous maximum assessment for each Zone within the District has been adjusted by 1.78% to establish the current maximum assessment allowed. MtoniFimnaal Page 20 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 20O4/D5 IV. DISTRICT BUDGETS A. Description of Budget Items The following describes the services and costs that are funded through the District, shown in the District Budgets. DIRECT COSTS: Maintenance Costs — Includes contracted labor, material and equipment required to properly maintain the landscaping, irrigation systems, drainage systems, fencing, and entry monuments within the Zone. Landscape Utilities— Includes utility costs for water required to irrigate landscaped areas and the utility costs for electricity required to run irrigation systems and ornamental lighting for landscaped areas. Landscape Extras — Includes the replacement of any materials and equipment needed to make repairs to irrigation systems. Tree Pruning — Includes the cost of trimming and pruning trees located within the landscaped area. Street Lighting — Utility costs for electricity required to operate streetlights, as well as the maintenance of the streetlights. Special District Services — These are services provided to a specific Zone that are outside the normal maintenance services provided by the District. These costs and services may include, but are not limited to the following: • Specialized maintenance and equipment necessary for landscaped areas and appurtenant facilities associated with dry wells, retention basins and detention basins within the Zone. • The additional cost of contracted labor, material and equipment required for 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. ADMINISTRATION COSTS: MraiFPage 21 Consolidated Palm Desert Landscaping and Lighting Maintenance Assessment District Engineer's Report, Fiscal Year 2OO4/:';5 District Administration — The cost to 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 administrative, legal or engineering services specific to the District including required notices, mailings or property owner protest ballot proceedings. County Administration Fee — This is the cost to the Zone for the County to collect District assessments on the property tax bills. 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 adnanistratiw costs cf the District are borne by aid, Zone in proportion to the aoegate casts cf the entire District Casts related to dirt adninistration are identified as exempt; moral and special lxnefzts in the sang proportion as the benefit finding for the Direct Serum costs. A II casts related to the lety cf assessnvnts such as county fe s and contract adnanistration are applied to each Zone Mgardless clan), 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 approximately 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 Rezenues /General Fund Contribution — This item includes additional funds designated for the Zone that are not from District assessments. These funds are added to the Zone account to reduce assessments, and may be from either non -District or District sources including City General Fund Contributions and interest earnings. Balance to Levy — This is the total amount to be collected for the current fiscal year through assessments (for special benefits) or from other revenue sources (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. M uniFiraraal Page 22 Consolidated Palm Desert Landscaping and Lightsg Maintenance Assessment District Engineer's Report, Fiscal Year 20C.4105 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 Equizulent Benefit Unit (EBU) — Equivalent Benefit Unit (EBU) is a numeric value calculated for each parcel based on the parcel's land use and size. The EBU shown in the Zone budget, (Section III B), represents the sum total of all parcel EBUs that receive special benefits from the improvements. Levy per EBU — This amount represents the rate being applied to each parcel's individual EBU. The Levy per Equivalent Benefit Unit is the result of dividing the total Balance to Levy, by the sum of the Zone EBUs, for the fiscal year. ManvFirarxial Page 23 B. District Budgets TABLE IV ZONE 2 CANYON COVE ZONE 02 CANYON COVE Total Budget DIRECT COSTS Maintenance Costs Landscape Utilities Landscape Extras (Repairs/Materials/Equipment) Tree Pruning Street Lighting Special District Services Annual Direct Costs (Subtotal) Renovation/Capital Improvement Expenditures Total Direct Costs ADMINISTRATION COSTS District Administration County Administration Fee County Per Parcel Fee Administration Costs (Subtotal) LEVY BREAKDOWN Total Direct and Admin. Costs Reserve Collection/ (Transfers) Other Revenues/General Fund Contribution Capital Improvement Project Collection/ (Transfers) Balance to Levy DISTRICT STATISTICS Total Parcels Total Parcels Levied Total Equivalent Benefit Units Levy per EBU RESERVE INFORMATION Beginning Reserve Balance Reserve Account Activity Anticipated Reserve Balance ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 Maximum Assessment Rate FY 2004/05 CPI Applied: 1.78% S26,585 33,587 1,852 8,829 229 0 71,083 0 71,083 6,768 25 36 6,829 77,912 0 (58,784) 0 19,128 General Special Benefit Benefit S2,017 S7_4,567 2,549 31,038 141 1,712 670 8,159 0 229 0 0 5,382 65,701 0 0 5,382 65,701 515 6,254 0 25 0 36 515 6,315 5,897 72,016 0 0 (5,897) (52,888) 0 0 0 19,128 225 222.00 $86.16 0 0 0 84.7095 $86.2173 MwiFirarxial Page 24 TABLE IV ZONE 3 VINE YARDS ZONE 03 VINEYARDS Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S3,996 SO S3,996 Landscape Utilities 1,835 0 1,835 Landscape Extras (Repairs/Materials/Equipment) 936 0 936 Tree Pruning 153 0 153 Street Lighting 765 0 765 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 7,683 0 7,683 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 7,683 0 7,683 ADMINISTRATION COSTS District Administration 1,527 0 1,527 County Administration Fee 25 0 25 County Per Parcel Fee 22 0 22 Administration Costs (Subtotal) 1,573 0 1,573 LEVY BREAKDOWN Total Direct and Admin. Costs 9,256 0 9,256 Reserve Collection/(Transfers) 232 0 232 Other Revenues/General Fund Contribution (1,228) 0 (1,228) Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 8,260 0 8,260 DISTRICT STATISTICS Total Parcels 147 Total Parcels Levied 132 Total Equivalent Benefit Units 133.20 Levy per EBU $62.01 RESERVE INFORMATION Beginning Reserve Balance 1,929 Reserve Account Activity 232 Anticipated Reserve Balance 2,161 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 Maximum Assessment Rate FY 2004/05 C'I Applied: 1.78% 60.9348 $62.0194 MuniFinan ial Page25 TABLE IV ZONE 4 PARKVIE W ESTATES ZONE 04 PARKVIE W E STATE S Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs SO co SO Landscape Utilities 0 0 0 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 2,600 260 2,340 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 2,600 260 2,340 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 2,600 260 2,340 ADMINISTRATION COSTS District Administration 1,376 137 1,239 County Administration Fee 25 0 25 County Per Parcel Fee 28 0 28 Administration Costs (Subtotal) 1,429 137 1,292 LEVY BREAKDOWN Total Direct and Admin. Costs 4,029 397 3,632 Reserve Collection/(Transfers) 77 0 77 Other Revenues/General Fund Contribution (397) (397) 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 3,709 0 3,709 DISTRICT STATISTICS Total Parcels 175 Total Parcels Levied 172 Total Equivalent Benefit Units 172.00 Levy per EBU $21.56 RESERVE INFORMATION Beginning Reserve Balance 1,672 Reserve Account Activity 77 Anticipated Reserve Balance 1,749 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 21.1886 Maximum Assessment Rate FY 2004/05 $21.5657 CPI Applied: 1.78% MwtiFinancial Page 26 TABLE IV ZONE 5 DESERT MIRAGE ZONE 05 DESERT MIRAGE Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs Landscape Utilities Landscape Extras (Repairs/Materials/Equipment) Tree Pruning Street Lighting Special District Services Annual Direct Costs (Subtotal) Renovation/Capital Improvement Expenditures Total Direct Costs ADMINISTRATION COSTS District Administration County Administration Fee County Per Parcel Fee Administration Costs (Subtotal) LEVY BREAKDOWN Total Direct and Admin. Costs Reserve Collection/(Transfers) Other Revenues/General Fund Contribution Capital Improvement Project Collection/(Transfers) Balance to Levy DISTRICT STATISTICS Total Parcels Total Parcels Levied Total Equivalent Benefit Units Levy per EBU RESERVE INFORMATION Beginning Reserve Balance Reserve Account Activity Anticipated Reserve Balance ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 Maximum Assessment Rate FY 2004/05 S5,520 2,300 550 1,302 450 0 10,122 0 10,122 1,352 10 6 1,368 11,490 1,149 (1,896) 0 10,743 1,724 172 (1,896) S828 S4,692 345 1,955 83 468 195 1,107 68 383 0 0 1,519 8,604 0 0 1,519 8,604 203 1,149 9 1 5 206 1,163 9,766 977 0 0 0 0 10,743 29 29 29.00 $370.44 0 977 977 71.3346 $370.4400 M uniF &uncial Page 27 TABLE IV ZONE 5 SANDCASTLES ZONE 05 SANDCASTLES Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs SO SO SO Landscape Utilities 0 0 0 Landscape Extras (Repairs/Materials/Equipment) 0 0 0 Tree Pruning 0 0 0 Street Lighting 1,300 0 1,300 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 1,300 0 1,300 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 1,300 0 1,300 ADMINISTRATION COSTS District Administration 747 0 720 County Administration Fee 25 0 10 County Per Parcel Fee 7 0 8 Administration Costs (Subtotal) 778 0 738 LEVY BREAKDOWN Total Direct and Admin. Costs 2,079 0 2,079 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 2,079 0 2,079 DISTRICT STATISTICS Total Parcels 41 Total Parcels Levied 41 Total Equivalent Benefit Units 41.00 Levy per EBU $50.69 RESERVE INFORMATION Beginning Reserve Balance 104 Reserve Account Activity 0 Anticipated Reserve Balance 104 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 Maximum Assessment Rate FY 2004/05 C'I Applied: 1.78% 49.8108 $50.6974 MuniF inzrrial Page 28 TABLE IV ZONE 5 PRIMROSE 2 ZONE 05 PRIMROSE 2 Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S2,105 SO S2,105 Landscape Utilities 740 0 740 Landscape Extras (Repairs/Materials/Equipment) 375 0 375 Tree Pruning 450 0 450 Street Lighting 150 0 150 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 3,820 0 3,820 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 3,820 0 3,820 ADMINISTRATION COSTS District Administration 1,035 0 1,035 County Administration Fee 25 0 25 County Per Parcel Fee 6 0 6 Administration Costs (Subtotal) 1,066 0 1,066 LEVY BREAKDOWN Total Direct and Admin. Costs 4,886 0 4,886 Reserve Collection/(Transfers) 1,425 0 1,425 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 6,311 0 6,311 DISTRICT STATISTICS Total Parcels 37 Total Parcels Levied 37 Total Equivalent Benefit Units 37.00 Levy per EBU $170.56 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 168 Anticipated Reserve Balance 168 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 Maximum Assessment Rate FY 2004/05 C'I Applied: 1.78% 167.5810 $170.5639 MzniFinanaal Page 29 TABLE IV ZONE 6 HOVLEY LANE MONTEREY MEADOWS ZONE 06 MONTEREY MEADOWS Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S796 Sit S796 Landscape Utilities 316 0 316 Landscape Extras (Repairs/Materials/Equipment) 350 0 350 Tree Pruning 430 0 430 Street Lighting 400 0 400 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 2,292 0 2,292 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 2,292 0 2,292 ADMINISTRATION COSTS District Administration 818 0 818 County Administration Fee 25 0 25 County Per Parcel Fee 6 0 6 Administration Costs (Subtotal) 849* 0 849 LEVY BREAKDOWN Total Direct and Admin. Costs 3,141 0 3,141 Reserve Collection/(Transfers) 306 0 306 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 3,448 0 3,448 DISTRICT STATISTICS Total Parcels 40 Total Parcels Levied 40 Total Equivalent Benefit Units 40.00 Levy per EBU $86.21 RESERVE INFORMATION Beginning Reserve Balance 464 Reserve Account Activity 306 Anticipated Reserve Balance 770 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 84.7099 Maximum Assessment Rate FY 2004/05 $86.2177 C'I Applied: 1.78% MwiFiranrial Page 30 TABLE IV ZONE 6 HOVLEY LANE THE GLEN ZONE 06 THE GLEN Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S 1,980 S297 S 1,683 Landscape Utilities 825 124 701 Landscape Extras (Repairs/Materials/Equipment) 400 60 340 Tree Pruning 693 104 589 Street Lighting 0 0 0 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 3,898 585 3,313 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 3,898 585 3,313 ADMINISTRATION COSTS District Administration 828 124 704 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs (Subtotal) 833 124 708 LEVY BREAKDOWN Total Direct and Admin. Costs 4,731 710 4,022 Reserve Collection/(Transfers) 473 71 402 Other Revenues/General Fund Contribution (781) (781) 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 4,424 0 4,424 DISTRICT STATISTICS Total Parcels 16 Total Parcels Levied 16 Total Equivalent Benefit Units 16.00 Levy per EBU $276.48 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 402 Anticipated Reserve Balance 402 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 141.2872 Maximum Assessment Rate FY 2004/05 $276.4800 Mw Financial Page 31 TABLE IV ZONE 6 HOVLEY LANE HOVLEY ESTATES ZONE 06 HOVLEY ESTATES Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S2,550 SO S',550 Landscape Utilities 1,062 0 1,062 Landscape Extras (Repairs/Materials/Equipment) 450 0 450 Tree Pruning 575 0 5-5 Street Lighting 150 0 150 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 4,787 0 4,787 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 4,787 0 4,787 ADMINISTRATION COSTS District Administration 872 0 872 County Administration Fee 2 0 ' County Per Parcel Fee 3 0 3 Administration Costs (Subtotal) 877 0 877 LEVY BREAKDOWN Total Direct and Admin. Costs 5,664 0 5,664 Reserve Collection/(Transfers) 566 0 566 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 6,231 0 6,231 DISTRICT STATISTICS Total Parcels 1 7 Total Parcels Levied 16 Total Equivalent Benefit Units 16.00 Levy per EBU $389.42 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 881 Anticipated Reserve Balance 881 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 256.7267 Maximum Assessment Rate FY 2004/05 $389.4200 • MwriFirarrial Page 32 TABLE IV ZONE 6 HOVLEY LANE SONATA I ZONE 06 SONATA I Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S2,411 S362 S2,049 Landscape Utilities 1,004 151 853 Landscape Extras (Repairs/Materials/Equipment) 450 68 383 Tree Pruning 594 89 505 Street Lighting 150 23 128 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 4,609 691 3,918 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 4,609 691 3,918 ADMINISTRATION COSTS District Administration 882 132 75C County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs (Subtotal) 887 132 754 LEVY BREAKDOWN Total Direct and Admin. Costs 5,496 824 4,672 Reserve Collection/(Transfers) 550 82 467 Other Revenues/General Fund Contribution (907) (907) 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 5,139 0 5,139 DISTRICT STATISTICS Total Parcels 16 Total Parcels Levied 16 Total Equivalent Benefit Units 16.00 Levy per EBU $321.18 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 0 Anticipated Reserve Balance 0 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 137.1854 Maximum Assessment Rate FY 2004/05 $321.1800 MwriF&uncial Page 33 TABLE IV ZONE 6 HOVLEY LANE SONATA II ZONE 06 SONATA II Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S4,637 SO S4,63- Landscape Utilities 1,932 0 1,932 Landscape Extras (Repairs/Materials/Equipment) 550 0 550 Tree Pruning 1,458 0 1,-158 Street Lighting 250 0 250 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 8,827 0 8,827 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 8,827 0 8,827 ADMINISTRATION COSTS District Administration 1,542 0 1,542 County Administration Fee 2 0 2 County Per Parcel Fee 19 0 19 Administration Costs (Subtotal) 1,563 0 1,563 LEVY BREAKDOWN Total Direct and Admin. Costs 10,390 0 10,390 Reserve Collection/(Transfers) 1,039 0 1,039 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 11,429 0 11,429 DISTRICT STATISTICS Total Parcels 94 Total Parcels Levied 94 Total Equivalent Benefit Units 94.00 Levy per EBU $121.56 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 1,189 Anticipated Reserve Balance 1,189 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 45.9997 Maximum Assessment Rate FY 2004/05 $121.5600 Mu,iFinarrial Page 34 TABLE IV ZONE 6 HOVLEY LANE HOVLEY COLLECTION ZONE 06 HOVLEY COLLECTION Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S700 SO S700 Landscape Utilities 2,000 0 2,000 Landscape Extras (Repairs/Materials/Equipment) 350 0 350 Tree Pruning 0 0 0 Street Lighting 300 0 300 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 3,350 0 3,350 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 3,350 0 3,350 ADMINISTRATION COSTS District Administration 1,342 0 1,342 County Administration Fee 2 0 2 County Per Parcel Fee 8 0 8 Administration Costs (Subtotal) 1,352 0 1,352 LEVY BREAKDOWN Total Direct and Admin. Costs 4,702 0 4,702 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 4,702 0 4,702 DISTRICT STATISTICS Total Parcels 38 Total Parcels Levied 38 Total Equivalent Benefit Units 38.00 Levy per EBU $123.74 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 846 Anticipated Reserve Balance 846 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 123.3310 Maximum Assessment Rate FY 2004/05 $125.5262 CPI Applied: 1.78% MuniPinznaal Page 35 TABLE IV ZONE 6 HOVLEY LANE LA PALOMA I ZONE 06 LA PALOMA I Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S2,424 SO 52,424 Landscape Utilities 1,010 0 1,010 Landscape Extras (Repairs/Materials/Equipment) 450 0 450 Tree Pruning 450 0 450 Street Lighting 150 0 150 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 4,484 0 4,484 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 4,484 0 4,484 ADMINISTRATION COSTS District Administration 872 0 872 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs (Subtotal) 877 0 877 LEVY BREAKDOWN Total Direct and Admin. Costs 5,361 0 5,361 Reserve Collection/(Transfers) 536 0 536 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 5,897 0 5,897 DISTRICT STATISTICS Total Parcels 17 Total Parcels Levied 16 Total Equivalent Benefit Units 16.00 Levy per EBU $368.58 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 536 Anticipated Reserve Balance 536 ASSESSMENT INFORMATION Maximum. Assessment Rate Prior Year 2003/04 Maximum Assessment Rate FY 2004/05 198.1432 $368.5800 MtaiFiranrial Page 36 TABLE IV ZONE 6 HOVLEY LANE LA PALOMA II ZONE 06 LA PALOMA II Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S2,610 SO S2,610 Landscape Utilities 983 0 9S3 Landscape Extras (Repairs/Materials/Equipment) 450 0 450 Tree Pruning 405 0 405 Street Lighting 150 0 150 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 4,598 0 4,598 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 4,598 0 4,598 ADMINISTRATION COSTS District Administration 906 0 906 County Administration Fee 25 0 25 County Per Parcel Fee �3 0 y3 Administration Costs (Subtotal) 934 0 934 LEVY BREAKDOWN Total Direct and Admin. Costs 5,532 0 5,532 Reserve Collection/(Transfers) 538 0 538 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 6,070 0 6,070 DISTRICT STATISTICS Total Parcels 19 Total Parcels Levied 16 Total Equivalent Benefit Units 16.00 Levy per EBU $379.42 RESERVE INFORMATION Beginning Reserve Balance 357 Reserve Account Activity J38 Anticipated Reserve Balance 895 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 Maximum Assessment Rate FY 2004/05 C'I Applied: 1.78% 372.7904 $379.4260 Muiff inarrinl Page 37 TABLE IV ZONE 6 LA PALOMA III ZONE 06 LA PALOMA III Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S 1,452 SO S1,452 Landscape Utilities 690 0 690 Landscape Extras (Repairs/Materials/Equipment) 350 0 350 Tree Pruning 350 0 350 Street Lighting 150 0 150 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 2,992 0 2,992 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 2,992 0 2,992 ADMINISTRATION COSTS District Administration 760 0 760 County Administration Fee 25 0 25 County Per Parcel Fee 3 0 3 Administration Costs (Subtotal) 787 0 787 LEVY BREAKDOWN Total Direct and Admin. Costs 3,779 0 3,779 Reserve Collection/(Transfers) 370 0 370 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 4,149 0 4,149 DISTRICT STATISTICS Total Parcels 17 Total Parcels Levied 15 Total Equivalent Benefit Units 15.00 Levy per EBU $276.61 RESERVE INFORMATION Beginning Reserve Balance 266 Reserve Account Activity 370 Anticipated Reserve Balance 636 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 271.7759 Maximum Assessment Rate FY 2004/05 $276.6135 C'I Applied: 1.78% MuniFinanaal Page 38 TABLE IV ZONE 6 SANDPIPER COURT ZONE 06 SANDPIPER COURT Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S2,424 SO S2,424 Landscape Utilities 1,010 0 1,010 Landscape Extras (Repairs/Materials/Equipment) 450 0 450 Tree Pruning 585 0 585 Street Lighting 150 0 150 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 4,619 0 4,619 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 4,619 0 4,619 ADMINISTRATION COSTS District Administration 882 0 882 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs (Subtotal) 887 0 887 LEVY BREAKDOWN Total Direct and Admin. Costs 5,506 0 5,506 Reserve Collection/(Transfers) 55.1 0 551 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 6,057 0 6,057 DISTRICT STATISTICS Total Parcels 19 Total Parcels Levied 16 Total Equivalent Benefit Units 16.00 Levy per EBU $378.56 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 551 Anticipated Reserve Balance 551 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 352.1407 Maximum Assessment Rate FY 2004/05 $378.5600 MwtiFinaraal Page 39 TABLE IV ZONE 6 SANDPIPER WEST ZONE 06 SANDPIPER WEST Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S2,424 SO S2,424 Landscape Utilities 1,010 0 1,010 Landscape Extras (Repairs/Materials/Equipment) 450 0 450 Tree Pruning 543 0 543 Street Lighting 150 0 150 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 4,577 0 4,577 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 4,577 0 4,577 ADMINISTRATION COSTS District Administration 882 0 882 County Administration Fee 2 0 2 County Per Parcel Fee 3 0 3 Administration Costs (Subtotal) 887 0 887 LEVY BREAKDOWN Total Direct and Admin. Costs 5,464 0 5,464 Reserve Collection/(Transfers) 546 0 546 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 6,011 0 6,011 DISTRICT STATISTICS Total Parcels 16 Total Parcels Levied 16 Total Equivalent Benefit Units 16.00 Levy per EBU $375.66 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 546 Anticipated Reserve Balance 546 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 352.1407 Maximum Assessment Rate FY 2004/05 $375.6600 MraiFinanaal Page 40 TABLE IV ZONE 6 HOVLEY WEST ZONE 06 HOVLEY WEST Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $2,342 S456 S1,886 Landscape Utilities 1,100 190 910 Landscape Extras (Repairs/Materials/Equipment) 750 75 6-5 Tree Pruning 310 134 1-6 Street Lighting 150 23 127 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 4,652 878 3,774 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 4,652 878 3,774 ADMINISTRATION COSTS District Administration 974 146 828 County Administration Fee 2 0 2 County -Per Parcel Fee 3 0 3 Administration Costs (Subtotal) 979 146 833 LEVY BREAKDOWN Total Direct and Admin. Costs 5,631 1,024 4,605 Reserve Collection/(Transfers) 100 100 0 Other Revenues/General Fund Contribution (1,124) (1,124) 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 4,608 0 4,608 DISTRICT STATISTICS Total Parcels 16 Total Parcels Levied 16 Total Equivalent Benefit Units 16.00 Levy per EBU $287.98 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 100 Anticipated Reserve Balance 100 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 Maximum Assessment Rate FY 2004/05 GPI Applied: 1.78% 287.1167 $292.2273 MuniFinarual Page 41 TABLE IV ZONE 6 DIAMONDBACK ZONE 06 DIAMONDBACK Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S3,340 SO 83,340 Landscape Utilities 1,200 0 1,200 Landscape Extras (Repairs/Materials/Equipment) 800 0 800 Tree Pruning 250 0 250 Street Lighting 150 0 150 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 5,740 0 5,740 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 5,740 0 5,740 ADMINISTRATION COSTS District Administration 1,074 0 1,074 Count}' Administration Fee 25 0 25 County Per Parcel Fee 4 0 4 Administration Costs (Subtotal) 1,102 0 1,102 LEVY BREAKDOWN Total Direct and Admin. Costs 6,842 0 6,842 Reserve Collection/(Transfers) 590 0 590 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 7,432 0 7,432 DISTRICT STATISTICS Total Parcels 22 Total Parcels Levied 20 Total Equivalent Benefit Units 20.00 Levy per EBU $371.61 RESERVE INFORMATION Beginning Reserve Balance 895 Reserve Account Activity 590 Anticipated Reserve Balance 1,485 ASSESSMENT INFORMATION Maximum Assessment Rate Current Year 2003/04 363.1144 Maximum Assessment Rate FY 2004/05 $371.6134 C'I Applied: 1.78% MwiFiranaal Page 42 TABLE IV ZONE 7 WARING COURT ZONE 07 WARING COURT Total General Budget Benefit Benefit DIRECT COSTS Maintenance Costs 53,243 SO 53,243 Landscape Utilities 1,500 0 1,500 Landscape Extras (Repairs/Materials/Equipment) 500 0 500 Tree Pruning 900 0 900 Street Lighting 0 0 0 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 6,143 0 6,143 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 6,143 0 6,143 ADMINISTRATION COSTS District Administration 964 0 964 County Administration Fee 25 0 25 County Per Parcel Fee 3 0 3 Administration Costs (Subtotal) 992 0 992 LEVY BREAKDOWN Total Direct and Admin. Costs 7,135 0 7,135 Reserve Collection/(Transfers) 686 0 686 Other Revenues/General Fund Contribution (1,030) 0 (1,030) Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 6,791 0 6,791 DISTRICT STATISTICS Total Parcels 16 Total Parcels Levied 16 Total Equivalent Benefit Units 16.00 Levy per EBU $424.44 RESERVE INFORMATION Beginning Reserve Balance 560 Reserve Account Activity 686 Anticipated Reserve Balance 1,246 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 417.0402 Maximum Assessment Rate FY 2004/05 $424.4635 CPI Applied: 1.78% A1mtiFinarxial Page 43 TABLE IV ZONE 8 PALM GATE ZONE 08 PALM GATE Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs SO SO SO Landscape Utilities 350 0 350 Landscape Extras (Repairs/Materials/Equipment) 430 0 430 Tree Pruning 0 0 0 Street Lighting 300 0 300 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 1,080 0 1,080 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 1,080 0 1,080 ADMINISTRATION COSTS District Administration 958 0 958 County Administration Fee 25 0 25 County Per Parcel Fee 7 0 7 Administration Costs (Subtotal) 990 0 990 LEVY BREAKDOWN Total Direct and Admin. Costs 2,070 0 2,070 Reserve Collection/(Transfers) 534 0 534 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 2,604 0 2,604 DISTRICT STATISTICS Total Parcels 37 Total Parcels Levied 37 Total Equivalent Benefit Units 37.00 Levy per EBU $70.39 RESERVE INFORMATION Beginning Reserve Balance 477 Reserve Account Activity 534 Anticipated Reserve Balance 1,011 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 Maximum Assessment Rate FY 2004/05 C'I Applied: 1.78% 69.1679 $70.3990 MuriFinv val Page 44 TABLE IV ZONE 9 THE GROVE ZONE 09 THE GROVE Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs $9,789 SO S9,789 Landscape Utilities 2,200 0 2200 Landscape Extras (Repairs/Materials/Equipment) 1,670 0 1,670 Tree Pruning 3,600 0 3,600 Street Lighting 2,200 0 2,200 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 19,459 0 19,459 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 19,459 0 19,459 ADMINISTRATION COSTS District Administration 2,345 0 2,345 County Administration Fee 25 0 25 County Per Parcel Fee 17 0 17 Administration Costs (Subtotal) 2,387 0 2,387 LEVY BREAKDOWN Total Direct and Admin. Costs 21,846 0 21,846 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 21,846 0 21,846 DISTRICT STATISTICS Total Parcels 105 Total Parcels Levied 105 Total Equivalent Benefit Units 105.00 Levy per EBU $208.05 RESERVE INFORMATION Beginning Reserve Balance 17,663 Reserve Account Activity 0 Anticipated Reserve Balance 17,663 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 Maximum Assessment Rate FY 2004/05 C'I Applied: 1.78% 204.4138 $208.0523 MwuFirannal Page 45 TABLE IV ZONE 11 PORTOLA PLACE ZONE 11 PORTOLA PLACE Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S2,293 SO S2.293 Landscape Utilities 1,071 0 1,0-1 Landscape Extras (Repairs/Materials/Equipment) 350 0 350 Tree Pruning 100 0 100 Street Lighting 0 0 0 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 3,814 0 3,814 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 3,814 0 3,814 ADMINISTRATION COSTS District Administration 841 0 841 County Administration Fee 25 0 25 County Per Parcel Fee 4 0 4 Administration Costs (Subtotal) 870 0 870 LEVY BREAKDOWN Total Direct and Admin. Costs 4,684 0 4,684 Reserve Collection/(Transfers) 393 0 393 Other Revenues/General Fund Contribution (662) 0 (662) Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 4,415 0 4,415 DISTRICT STATISTICS Total Parcels 23 Total Parcels Levied 23 Total Equivalent Benefit Units 23.00 Levy per EBU $191.95 RESERVE INFORMATION Beginning Reserve Balance 375 Reserve Account Activity 393 Anticipated Reserve Balance 768 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 188.5976 Maximum Assessment Rate FY 2004/05 $191.9546 CPI Applied: 1.78% MwliFiranaal Page 46 TABLE IV ZONE 13 PALM DESERT COUNTRY CLUB ZONE 13 PALM DESERT COUNTRY CLUB Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S26,020 SO S26,020 Landscape Utilities 4,100 0 4,100 Landscape Extras (Repairs/Materials/Equipment) 700 0 700 Tree Pruning 1,500 0 1,500 Street Lighting 24,000 0 24,000 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 56,320 0 56,320 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 56,320 0 56,320 ADMINISTRATION COSTS District Administration 13,913 0 13,913 County Administration Fee 25 0 25 County Per Parcel Fee 277 0 27 7 Administration Costs (Subtotal) 14,215 0 14,215 LEVY BREAKDOWN Total Direct and Admin. Costs 70,535 0 70,535 Reserve Collection/(Transfers) (5,000) 0 (5,000) Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 65,535 0 65,535 DISTRICT STATISTICS Total Parcels 1,768 Total Parcels Levied 1,730 Total Equivalent Benefit Units 2,314.85 Levy per EBU $28.31 RESERVE INFORMATION Beginning Reserve Balance 134,299 Reserve Account Activity (5,000) Anticipated Reserve Balance 129,299 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 27.8156 Maximum Assessment Rate FY 2004/05 $28.3107 C'I Applied: 1.78% "'The beginning Reserve Balance is largely the result of Reserve Funds transferred to the City from the County when this Zone became part of the City of Palm Desert. Per prior Council action a portion of this Reserve Fund will be used annually to reduce the assessments over several years. MwiFirnrxial Page 47 TABLE IV ZONE 14 K & B AT PALM DESERT ZONE 14 K & B AT PALM DESERT Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S10,471 S1,5-1 S8,900 Landscape Utilities 4,363 654 3,-09 Landscape Extras 600 90 510 (Repairs/Materials/Equipment) Tree Pruning 2,115 317 1,798 Street Lighting 300 45 255 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 17,849 2,677 15,172 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 17,849 2,677 15,172 ADMINISTRATION COSTS District Administration 2,524 379 2,145 County Administration Fee 25 4 21 County Per Parcel Fee 33 5 28 Administration Costs (Subtotal) 2,582 387. 2,194 LEVY BREAKDOWN Total Direct and Admin. Costs 20,431 3,065 17,366 Reserve Collection/(Transfers) 2,043 306 1,737 Other Revenues/General Fund Contribution (3,371) (3,371) 0 Capital Improvement Project Collection/ 0 0 0 (Transfers) Balance to Levy 19,103 0 19,103 DISTRICT STATISTICS Total Parcels 165 Total Parcels Levied 163 Total Equivalent Benefit Units 163.00 Levy per EBU $117.20 RESERVE INFORMATION Beginning Reserve Balance 0 Reserve Account Activity 1,737 Anticipated Reserve Balance 1,737 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 Maximum Assessment Rate FY 2004/05 57.2561 $117.2000 MsaiFiranaal Page 48 TABLE IV ZONE L5 CANYON CREST ZONE 15 CANYON CREST Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S6,338 SO S6,338 Landscape Utilities 750 0 7J0 Landscape Extras (Repairs/Materials/Equipment) 650 0 650 Tree Pruning 300 0 300 Street Lighting 0 0 0 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 8,038 0 8,038 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 8,038 0 8,038 ADMINISTRATION COSTS District Administration 1,354 0 1,354 County Administration Fee 25 0 25 County Per Parcel Fee 11 0 11 Administration Costs (Subtotal) 1,389 0 1,389 LEVY BREAKDOWN Total Direct and Admin. Costs 9,427 0 9,427 Reserve Collection/(Transfers) 832 0 832 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/ (Transfers) 0 0 0 Balance to Levy 10,260 0 10,260 DISTRICT STATISTICS Total Parcels 71 Total Parcels Levied 67 Total Equivalent Benefit Units 67.00 Levy per EBU $153.14 RESERVE INFORMATION Beginning Reserve Balance 3,154 Reserve Account Activity 883 Anticipated Reserve Balance 4,037 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2CO3/04 Maximum Assessment Rate FY 2004/05 CPI Applied: 1.78% 150.4716 $153.1499 MeaiFinaneial Page 49 TABLE IV ZONE 16 COLLEGE VIEW ESTATES II ZONE 16 College View Estates II Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S6,000 SO 56,000 Landscape Utilities 2,000 0 2,000 Landscape Extras (Repairs/Materials/Equipment) 800 0 800 Tree Pruning 890 0 890 Street Lighting 350 0 350 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 1,483 0 1,483 County Administration Fee 25 0 25 County Per Parcel Fee 6 0 6 Administration Costs (Subtotal) 1,513 0 1,513 LEVY BREAKDOWN Total Direct and Admin. Costs 11,553 0 11,553 Reserve Collection/(Transfers) 1,040 0 1,040 Other Revenues/General Fund Contribution (2,150) 0 (2,150) Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 10,444 0 10,444 DISTRICT STATISTICS Total Parcels 32 Total Parcels Levied 32 Total Equivalent Benefit Units 32.00 Levy per EBU $326.39 RE SERVE INFORMATION Beginning Reserve Balance $3,589 Reserve Account Activity 1,041 Anticipated Reserve Balance $4,630 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 Maximum Assessment Rate FY 2004/05 C'I Applied: 1.78% 440.1396 $447.9740 MwriFinanaal Pam 50 TABLE IV ZONE 16 SUNDANCE ZONE 16 Sundance Total General Special Budget Benefit Benefit DIRECT COSTS Maintenance Costs S4,000 SO S4,000 Landscape Utilities 1,500 0 1,500 Landscape Extras (Repairs/Materials/Equipment) 800 0 800 Tree Pruning 890 0 890 Street Lighting 350 0 350 Special District Services 0 0 0 Annual Direct Costs (Subtotal) 7,540 0 7,540 Renovation/Capital Improvement Expenditures 0 0 0 Total Direct Costs 7,540 0 7,540 ADMINISTRATION COSTS District Administration 1,561 0 1,561 County Administration Fee 25 0 25 County- Per Parcel Fee 5 0 5 Administration Costs (Subtotal) 1,591 0 1,591 LEVY BREAKDOWN Total Direct and Admin. Costs 9,131 0 9,131 Reserve Collection/(Transfers) 873 0 873 Other Revenues/General Fund Contribution 0 0 0 Capital Improvement Project Collection/(Transfers) 0 0 0 Balance to Levy 10,004 0 10,004 DISTRICT STATISTICS Total Parcels 32 Total Parcels Levied 32 Total Equivalent Benefit Units 32.00 Levy per EBU $312.64 RESERVE INFORMATION Beginning Reserve Balance S1,243 Reserve Account Activity 873 Anticipated Reserve Balance $2,086 ASSESSMENT INFORMATION Maximum Assessment Rate Prior Year 2003/04 Maximum Assessment Rate FY 2004/05 CPI Applied: 1.78% 427.3200 $434.9262 MraiFimraal Page 51 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 also available for inspection at the Office of Public Works. MuniFirarxial Page 52 Appendix B — 2004/05 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 proper- 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. MuniFinanaal Page 53