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MINUTES - 02102004 - C17-C18
''I'll.,...I......I............................................................. ............................ ................................. TO: BOARD OF SUPERVISORS Contra Costa FROM: John Sweeten County DATE: February 10, 2004 SUBJECT: PROPERTY TAX ADMINISTRATIVE COST RECOVERY Specific Request(s)or Recommendation(s)& Background & Justification RECOMMENDATION: 1 RECEIVE the report of the Auditor-Controller of the property tax-related costs of the Assessor, Tax Collector, Auditor and Assessment Appeals Board for the 2002-03 fiscal year, as required by Resolution 97/129 2. FIX March 16, 2004 at 9:30 a.m, for a public hearing on the determination of property tax administrative costs. 3. DIRECT the Clerk of the Board to notify affected local jurisdictions of the public hearing. 4. DIRECT the Clerk of the Board to prepare and publish, pursuant to Government Code Section 6062a, the required legal notice and make supporting documentation available for public inspection. BACKGROUND/REASONS FOR RECOMMENDATION: In 1997, the Board adopted Resolution 97/129 which provides procedures for property tax administrative cost recovery. The recommended actions are necessary for implementation of Resolution 97/129 for the current fiscal year. Continued on Attachment: X YES Signature: Recommendation of County Administrator Recommendation of Board Committee Approve Other Signature(s): Action of Bar n:FEBRUARY 10) 3Q�ioved as Recommended xx Other Vote of Supervisors: I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN XX Unanimous(Absent NONE) AND ENTERED ON THE MINUTES OF THE Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN. Absent: Abstain: Contact: Tony Enea(335-1094) Attested: FEBRUARY 10, 2004 cc: CAO John-Sweeten, Clerk of Auditor-Controller the Board of Supervisors County Counsel and County Administrator By: DEPUTY Office of AUDITOR-CONTROLLER Contra Costa County Martinez, California February 4, 2004 TO: Contra Costa County Board of Supervisors ' FROM: Kenneth J. Corcoran, Auditor-Controller �/,��✓ "'r;f SUBJECT: 2003-20044 Property Tax Administration Charges l Commencing with the 1990-91 fiscal year, Revenue and Taxation Code §95.3 (replacing R&T §97.5), provides for the County Auditor-Controller to annually determine property tax administration costs proportionately attributable to incorporated cities and local jurisdictions for fiscal year 1989-90 and thereafter. For purposes of this section, property tax administration costs are the property tax related costs of the Assessor, Tax Collector, County Assessment Appeals Board and Auditor-Controller, including applicable administrative overhead costs as permitted by Federal OMB Circular A-87 standards. Over the years, changes have been made to Revenue and Taxation Code §95.3, the most recent of which, effective September 30, 1996, was the inclusion of the County Assessment Appeals Board costs in the total ',property tax administration cost calculation. On March 11, 1997, the County Board of Supervisors adopted Resolution No. 97/129 updating the procedure for implementing the provisions of R & T Code §95.3 for this most recent change. The following attachments comprise the report of the Auditor-Controller pursuant to Resolution No. 97/129 for the 2003-04 fiscal year. Attachment I summarizes the direct and overhead costs of the 'Assessor, Tax Collector, Assessment Appeals Board, and Auditor-Controller for; the 2002-03 fiscal year. Also included are all offsetting revenues received by the County for providing property tax related services. The 2002-03 net cost of property tax administration was $11,222,379. This amounts to approximately I% of all 2002-03 property taxes levied countywide. Attachment 11 allocates the $11,222,379 net cost to each incorporated city and to each local jurisdiction receiving property tax revenues during the 2003-04 fiscal year. This cost allocation to each entity is based on the net revenues of each entity as a percentage of total revenues. School districts, community college districts, and the County Office of Education are exempt from those provisions authorizing County recovery of their proportionate share of property tax administrative costs. As a result, the County absorbs the Schools' share, which, this year, amounts to $5,462,637. ATTACHMENT I CONTRA COSTA COUNTY AUDITOR-CONTROLLER'S REPORT on Property Tax Administration Charges for 2003-2004 Table of Contents 3 Summary Calculations 4 Contra Costa County Assessor's Department 5 Contra Costa County Tax Collector's Department 6 Contra Costa County Auditor-Controller's department 7 County Assessment Appeals Board 8 Federal A-87 Overhead Allocation 9 2003-04 Department Revenue Offsets 10 Allocation of Cost to Taxing Agencies 2557SL03 Page 2 ATTACHMENT I CONTRA COSTA COUNTY Prope Tax Administration Charges for 2003-2004 NOTE: Per Revenue and Taxation Code Section 95.3,the property tax administration► fee to be charged in the 2003-04 Fiscal Year shall be based on the 2002-03 property tax related costs of the Assessor,Tax Collector,Auditor and Assessment Appeals Board including applicable overhead costs as permitted by Federal Circular A-87 standards. Property Tax Related Cost: Assessor $ 12,746,307 Tax Collector 2,829,031 Auditor-Controller 889,384 Assessment Appeals Board 92,956 Total $16,557,678 Overhead Cost per Circular A-87: Assessor $ 900,628 Tax Collector 167,445 Auditor-Controller 38,110 Total $1,106,183 Less: Fees Received for Property Tax Related Services: County General $ 3,613,791 Assessor 433,436 Tax Collector 1,589,826 Auditor-Controller 804.829 Total ($6,441,,482) Net Property Tax Administration Cost, 2003-04 Fiscal Year: $11.222.379 2557SE03 Page 3 _........ ......... ......... ......... ............... _.. ....._ ........ ....._.._.. ........_._. .._......._........_...... ..._....... ......... ......... .......... ........ ......... ATTACHMENT'I CONTRA COSTA COUNTY Pro 2eerty Tax Administration Charges for 2003-2004 ASSESSOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 2002-03 Salaries &Employee Benefits $ 10,709,073 Services&Supplies 2,132,737 Fixed Assets 49,363 Gross Cost $ 12,891,173 Less: Intrafund Transfers (95,503) Fixed Assets (49,363) TOTAL ASSESSOR COST $ 12,746,307 LESS: ASSESSOR REVENUES $ 433,036 NET ASSESSOR DEPARTMENT COST $ 12,313,271 2557SCO3 Page 4 ...............................................................................................................I...... . ....................................................................................................................................................................................... ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2003-2004 TREASURER-TAX COLLECTOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 2002-03 Salaries&Employee Benefits $ 2,791,729 Services &Supplies 1,103,422 Other Charges 6,862 Fixed Assets 23,248 Gross Cost $--,T,'925,291 Less: Fixed Assets (23,248) Treasury Function Costs (958,748) Business License Program (114,234) TOTAL TAX COLLECTOR COST $ 2,829,031 LESS: TAX COLLECTOR REVENUE $ 1,589,826 NET TAX COLLECTOR COST $ 1,239,205 2557SI03 Page 5 ................................................................................................................................................11 1.111,111, ...... . .......... ................................................................................................................ ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2003-2004 AUDITOR-CONTROLLER'S DEPARTMENT PROPERTY TAX FUNCTION -DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COSTS 2002-03 Salaries & Employee Benefits $ 449,899 Information Technology Costs 309,240 Other Services and Supplies 31,752 Accounts Payable-Supplemental &Other Tax Refunds 6,812 Department Overhead Allocation 91,681 GROSS PROPERTY TAX FUNCTION COSTS $ 8890384 LESS: TOTAL PROPERTY TAX FUNCTION REVENUES $ 8043829 NET AUDITOR-CONTROLLER COST $ 84,555 2557SF03 Page 6 ATTACHMENT t CONTRA COSTA COUNTY Progeny Tax Administration Charges for 2003-2004 COUNTY ASSESSMENT APPEALS BOARD ACTUAL DIRECT AND INDIRECT COSTS 2002-03 Clerk of the Board $ 69,473 Assessment Appeals Board -allowances and postage 19,971 County Counsel 3,512 TOTAL ASSESSMENT APPEAL BOARD COSI $ 92,956 2557SM03 Page 7 ............... ......................................................................................................................................................... ............................................................. ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2003-2004 A-87 OVERHEAD ALLOCATION Percent A-87 Plan Property Tax Net to Department 2002-03 Actual Related Allocate Assessor $ 900,628 100% $ 900,628 Tax Collector 232,563 72% 167,445 Auditor-Gontroller(Tax Division) 38,110 100% 38,110 TOTALS $ 1,171,301 $ 10106,183 2557SK03 Page 8 ....................................................................................................................................................................... ............................................................................................. ATTACHMENTI CONTRA COSTA COUNTY Property Tax Administration Charges for 2003-2004 REVENUE OFFSETS County General Revenues 0005 9608 Supplemental Tax Administration Fees $ 1613,791 $ 3,613,791 Assessor 0016 1600 Administration 2,236,198 1600 Excludable revenues: Prior year SB 2557 revenue (730,000) AB589 revenue from State (Fund 115100) (1,193,521) 0016 1605 Drafting 300 1635 Standards 60 1647 Roll Maintenance 119,999 $ 433,036 Tax Collector 0015 Tax Collector Revenue 2,568,003 Excludable revenues (Direct credits and (978,177) non-property tax related revenues) $ 1,589,826 Auditor-Controller 0010 1004 Tax&Cost Accounting Division Revenue 931,070 Excludable revenues(Direct credits and (126,241) non-property tax related revenues) $ 804.82 TOTAL REVENUE OFFSETS $ 6,441,482 255751-102 Page 9 .......... .......................................................I.............................................................................................. 0 't C) 0 0 r 0 It t- M N Q ce) T CV) t- V) CO w r- m Ot 0 T o N 0 m o CD m a) z co C) WMMONII- — W m 0 w t- C14 M - N I- LO - N (0 0 r-- r- M r r i r.- I- -t C14 0) L6 C6 Iti C6 C6 6 Nd' r Ni 06 d 11: 04 IT (0 Ul) 0 - 137 N 0 0 0 o M 0001-� M N CD IT C*4 QD 0) fl- M C tl- 'V 0 r- 00 0 M CO) 0 0 0 o fl- 0 Ul) 0 m m m w w rl- m N 0 tf) CO r*- cf) CO M0) to -C 117 0 V �! to 0 0 0 0 r- M - N U)m t,- N t- N 0 'Ot " m 0 CO:0) (0 Ce) :r Ct (D oo OOOOOONOOW ce) 0 W 0 N " CO 0) It It 0 M to Nin CO N tl- 00 TM t- 1 0 0 o I- tl- 0) m 0 OD toA P- to C14 00 LO - CO 0 0 00 1- std 0 to 0 Ul C14 0) M t- 0 0 0 - - I- �t M C) CC) t- C14 CD (0 u) 1'- 9 0 U) N 't 0 w - co to M m g Cry o co M C) o M to M (D 0) M CO CO t,- U') 0) C14 M V W — CV) 0) 00 0) 0) CO LO t- 0 0 a 04 R LO 7 — 4* 0 0 Q 0 LO MV) 0 0 ulU') 0 M iN 0 CO Crym C%4 ) a Cq Rt 0 0 0 Ce) (0 9 (Doc 0 ooTr 0080 0 Ce) 000 (MOLOOOOOOOCDC:> - - MOC> C) Oc) cg:oc) o 000 N a 0 0 is 0 to w 0 N 0 0 w m w 0 �2 CO 0 1- N C14 U')-1 r M0 - MLO 04 r- WWW COMLOLO - 0404o t-- it) C� tri cc�Lqit. � 4) N o M 0 M W W r-- r 1-- 0 W w 0 0 CO to 00 r Cf) M 0 M a) to LO 0) 0) �t 0 - N N M - 0 W 0M r ! r- [,- CD co Cl) fl- (N of T 00 05 tl- 4) Z 06 V� ui T 1-: cli 04 r Cc C� M C C) Z 0 LL co co et - co 0 Z ccli (0 M go 0 l� 9 a - (6 C6 L6 w - Nt - N LU 0 0CN r- 0 0 0 N r. 0 <0 a Q 0 MN 00 fl- CO M 0 (D (M U) Q0 0) N N- M M CO N 3: C N o .- ItmMtow - V w 0 r. q oc� - (q 00 m C'4 CO W LO 0) C) 0 . 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C/) US C 01 00M0000000 C) m Cl) :3 z rt M M r N t LO CCS I- co (M 0) CD LL w fl- h- t-- r- t- f� t- il- fl. C14 f. cli I................................................................I...... ........................ ......... .................................................. TO: BOARD OF SUPERVISORS 00 10 , FROM: MAURICE M. SHIU,PUBLIC WORKS DIRECTOR DATE: February 10, 2004 SUBJECT: ADOPT Resolution No. 2004/ 70 accepting the Engineer's Report for County Service Area L- 100, SD 028694 and fixing a hearing for April 6, 2004 at 9:30 a.m. to consider levying an assessment for additional parcels to be annexed, Lafayette area. (District II) Project 7394- 6X5001 SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION I. Recommended Action: I ADOPT Resolution No. 2004/70 accepting the attached Engineer's Report for a lighting assessment on the parcels in SD 028694 to be annexed into County Service Area(CSA) L-100. 2. FIX a Public Hearing for April 6, 2004 at 9:30 a.m. in Room 107 of the Board of Supervisors' Chambers, 651 Pine Street, Martinez, California to certify the tabulation of the ballots submitted for the proposed assessment, and levy the proposed assessment. 3. DIRECT the Public Works Director to mail, by first class mail, a written notice and ballot to each parcel owner within the devel in comp l' h Proposition 218. Continued on Attachment:X SIGNATURE: = i � t.,-RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE ,-21CPPROVE OTHER SIGNATURE(S),� ' ACTION OF BO ON FEBRUARY 10/04 APPROVED AS RECOMMENDED OTHER I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of VOTE OF SUPERVISORS Supervisors on the date shown, Xx UNANIMOUS(ABSENT NONE AYES: NOES: ATTESTED: FEBRUARY 105 2004 ABSENT: ABSTAIN: JOHN SWEETEN,Clerk of the Board of Supervisors and County Administrator G:\&pData\SpDist\Board Orders\2004102-10-04 BO-Sub 8694.doc By Aox-�09-- Orig.Div:Public Works(Special Districts) Deputy Conta,ct. Skip Epperly(313-2253) cc: County Administrator Assessor Auditor-Controller Community Development County Counsel Dante Morabe,Sp.Dist, SUBJECT: ADOPT Resolution No. 2004/ 70 accepting the Engineer's Report for County Service Area L- 100, SD 028694 and fixing a hearing for April 6, 2004 at 9:30 a.m.. to consider levying an assessment for additional parcels to be annexed, Lafayette area. (County Service Area L-100) (District II) Project 7394-6X5001 DATE: February 10, 2004 PAGE: 2 II. Fiscal Impact: There will be no impact to the County General Fund. All costs will be covered with revenue from the CSA L-100. III. Reasons for Recommendations and Background: The developer is required by Condition of Approval to install street lighting] fixtures and annex to the County's street light program, CSA L-100, for continued maintenance and operation of those fixtures. Proposition 218 provides that any new assessment may not be approved if it is opposed by a majority of the property owners voting on the proposed assessment. The Board Order and Resolution complies with the requirements for new assessments under Proposition 218. IV. Consequences of Negative Action: This project will not be in compliance with the Conditions of Approvalfor SD 028694, and an alternative means to finance public right of way street lighting would have to be found. THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY,CALIFORNIA Adopted this Resolution on February 10, 2004 by the following vote: AYES: SUPERVISORS GIOIA, UILKEMA, GREENBERG, DESAULNIER AND GLOVER NOES: NONE ABSENT: NONE ABSTAIN: NONE RESOLUTION NO. 2004/ 70' SUBJECT: ADOPT Resolution No. 2004/ 70 accepting the Engineer's Report for County Service Area L- 100, SD 028694 and fixing a hearing for April 6, 2004 at 9:30 a.m. to consider levying an assessment for additional parcels to be annexed, Lafayette area. (County Service Area L-100) (District II)Project 7394-6X5001 The Board of Supervisors of Contra Costa County FINDS THAT: 1. The County is currently processing SD 028694 (the "Development") consisting of one (1)parcel, more specifically described in Exhibit A. 2. On December 29, 2003 the applicant for the Development submitted a'request to the Department of Public Works for inclusion of the Development into County Service Area (CSA) L-100. The County intends to initiate proceedings to annex the Development into CSA L-100 pursuant to that request. 3. Once the Development is annexed into CSA L-100, the parcels within it will receive a special benefit over and above that received by the general public in the form of lighting services. This service is a miscellaneous extended service (the "Extended Service") as defined in Article 10 12- 2.406 of the Contra Costa County Code. 4. In order to fund the Extended Service that will be provided to the parcels within the Development, it will be necessary to levy a service charge (the "Assessment"). The service charge meets the requirements of an "assessment" under Article XIIID of the California Constitution because it is conferred to provide the special benefit, defined above, on the parcels within the development. 5. A copy of the Addendum to the Final Engineer's Report to the Board of Supervisors for establishing a street light service charge for Fiscal Year 2003/2004 (the "Engineer's Report") is attached as Exhibit B. The Engineer's Report meets the requirements of a tentative report under Article 1012-2.602 of the Contra Costa County Code. The Engineer's Report includes: a description of each parcel of real property receiving the ExtendedService, the Assessment Diagram, the total Assessment chargeable to the entire service area; the estimated Assessment chargeable to each parcel, the calculations supporting the Assessment, and the duration of the Assessment. I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on G;\ the date shown. GrpData\SpDisttBoard Ordersl2iloA102-10-04 BO-Sub 8694.doc Orig.Div: Public Works(Special Districts) Contact: Skip Epperly(313-2253) ATTESTED: FEBRUARY 10, 2004 cc: CountyAdministrator JOHN SWEETEN,Clerk of the Board of Supervisors and County Auditor-Controller Administrator Community Development County Counsel D.Morabe,Sp.Dist. By --' Deputy RESOLUTION NO.2004/ 70 ......... ......... .........._.... __. ... ..... ........ ......__._.. . _........ ._.._.... ......... ......... ......... ......... ......... ................ _... _....... ......... . ........ ......... SUBJECT: ADOPT Resolution No. 2004/70 accepting the Engineer's Report for County Service Area L- 100, SD 028694 and fixing a hearing for April 6, 2004 at 9:30 a.m. to consider levying an assessment for additional parcels to be annexed, Lafayette area. (County Service Area L-100) (District II)Project 7394-6X5001 DATE: February 10, 2004 PAGE: 2 6. The Board has adopted the Engineer's Report for the Countywide Street Light Program on July 8, 2003. Based on its review of the Engineer's Report,the Board finds that: (a) The Extended Service financed by the Assessment will directly benefit the parcels within the development. (b) The cost of the Assessment on each parcel within the Development is proportional to the benefits that the Extended Service will confer on each parcel. Now, Therefore The Board Of Supervisors ORDERS AND RESOLVES As Follows: 1. The Board will conduct a public hearing (the "Hearing") on April 6, 2004 at 9:30 a.m. in Room 107 of the Board of Supervisors' Chambers, 651 Pine Street, Martinez,',California 94553. 2. The Board directs the Clerk of the Board to immediately provide the Public Works Director of Contra Costa County with a copy of this resolution. The Board directs the Public Works Director to mail the written notice of the Hearing (the `Ballot Notice") attached as Exhibit C to the record owners of each parcel within the development. The ballot attached as Exhibit D shall be attached to the Ballot Notice. A copy of the Engineer's Report is on file with the Public Works Department. 3. Immediately before the Hearing the Public Works Department shall tabulate the ballots. At the Hearing, the Board shall consider any objections or protests to the Assessment and certify the tabulation of the ballots. The Board shall not impose the Assessment if there is a majority protest. A majority protest exists if, upon conclusion of the Hearing, ballots submitted in opposition to the assessment exceed the ballots submitted in favor of the assessment. In tabulating the ballots, the ballots shall be weighted according to the proportional financial obligation of the affected property. 4. If there is no Majority Protest, the Board may adopt a resolution which: confirms the Engineer's Report; levies the assessment in the Engineer's Report; finds that the Director of the Contra Costa County Public Works Department, acting as the designated director, has concluded that the Engineer's Report conforms to the official assessment roll for the year in which the assessment will be collected and, therefore, constitutes the Final Report for the Assessment; confirms,'the Final Report; and levies the Assessment for the Fiscal year referred to in the Engineer's Report. RESOLUTION NO. 2004/70 _.. ......... ......... _........ ......... ......... ......... ......... ......... ....__... ......... . .. ........ ........ ....._.........__..._.... .......... .......... ......_..... .._.__.... ......... ............. ......... ......... COUNTY SERVICE AREA L,-100 ENGINEER'S REPORT ADDENDUM SD 028694 Parcel Assessor's Parcel Description Factor Unit Proposed Number Assessment ---F -- -7-- _FY 04/U5 1 177-140-001 Vacant/ .5 $7.47 Residential Fund Tax Bill Basic Street Total Dollars Factor Units Literal Lighting Charge 2401 CSX—L-100 $14.94 $548,195.48** 36,690.00** Proposed CSA L-100 $7.47 $7.47* 1* Annexation New CSA L-100 $7.47 $548,202.95 36,691.00 Totals Notes: * Factor Units at$14.94 each(0.50 Factor units X$14.94 =$7.47) ** Total Dollars and Factor Units taken from CSA L-100 Final engineer's Report for the 2003/2004 Tax Roll and approved by the Board of Supervisors on July 8, 2003. ................................................................................................................................................................................................ . ... . ........ ......... ........__._._......._.. ......... ........... ........__......_............._........ .__......_....._..........._........ EXHIBIT A CONTRA COSTA COUNTY COUNTY SERVICE AREA L-100 STREET LIGHTING DISTRICT Property Owner's List Parcels Assessor's Parcel Number Owner's Name/Address 1** 177-140-001* Massoud Fahaieyan 38 St. Stephenss Dr Orinda, CA,'94563 * The new Assessor's Parcel Numbers are not available at this time. New Assessors parcel numbers will be sent to the Contra Costa County Public Works Department as they are available. **Please see Engineer's Report Addendum to determine the number of Factor Units for this parcel EXHIBIT B FINAL ENGINEER'S REPORT STREET LIGHTING SERVICE CHARGE COUNTY SERVICE AREA L-100 FISCAL YEAR 2003/2004 The undersigned, acting on behalf of Centra Costa County, respectfully submits the enclosed Engineer's Report as directed by the Contra Costa County Board of Supervisors, pursuant to the provisions of Article YJM, Section 4, of the California Constitution, the County Service Area Law (Gov. Code, 25210.1 et seq.) and Division 1012 of the Contra Costa County Ordinance Code. The undersigned certifies that she is a professional engineer, registered in the State of California. Dated: �} 0 By: Heather BAfengjr Assistant Public Works Director RCE No. 41746 ci BLVD w SITE _-j Q� CAMINO DIABLO ¢ HWY, 24 V) LINE TABLE 4- LINE LENGTH BEARING ',='.;N4 L1 20.00 N56"3357"NU2m3 ?cr L2 45.00 S34"35'03 '1N CURVE TABLE . CURVE LENGTH I RADIUS DELTA C1 59.691 95.00 36`00'00" 75 LJ 4. 00 5.100" f-- 0 00 A6 v N83'1206„E 588.86' 0. B. DATE: 12/26/03 Lot DAVID a JDl”pit i Q SCALE:1-=100" CML ENGINEERING AND SURVEYING DR:D.S.H. APN 177---140-001 3620 fit. Diablo Blvd., Ste. 202 # Lafayette, CA 94549 LAFAYETT E (925) 962-4823 FILE:523x'-1W1e.OW CALIFORNIA (925) 962-4826 FAX JOB NO:523 ......I..................................................................................................................................................................... .............................................................................................................................. ......... EXHIBIT C BALLOT NOTICE Why did you receive this Ballot? When your development was approved, there was a requirement (condition of approval) to annex the parcel(s) into the County Service Area L-100 Lighting District and for an annual assessment to be imposed on every parcel in your development to pay for the cost of maintaining the street lighting within the public right of way. The passage of Proposition 218 requires a vote on all new assessments and this is why you received this Ballot. How Much is the Assessment? The parcel is assessed a Factor of 0.5, derived from the Land Use Code, based on base rate of$14.94 per Factor Unit. The total amount levied by the assessment, with regards to this development is approximately $7.47 per year(0.5 factor units X $14.94) Why should you Vote? Your vote will decide if the assessment will be imposed. Only returned ballots will be counted. Will this Assessment Increase in the Future? The Benefit Zone does not intend to increase the assessment, and it cannot be increased without another election. What does the Assessment Fund Allow? The assessment allows the Benefit Zone to provide and maintain street lighting within the public right of way. How was my Assessment Calculated? The total cost to provide and maintain street lighting improvements is allocated to each property based on estimated special benefit received. Essentially, each single family home in the development is allocated the same assessment. An Engineer's Report detailing the method of assessment, budgets and assessments for each parcel is available for review at the Contra Costa County Department of Public Works, 255 Glacier Drive, CA, 94553-4897. Method of Voting Only returned ballots or written letters which identify the property and specify the property owners' support or opposition are counted. Mail your ballot in the self addressed postage paid envelop or deliver it in person to the Contra Costa County Public Works Department, 255 Glacier Drive, Martinez, CA 94553 prior to March 2, 2004 or you may hand carry your ballot to the Public Hearing on April 6, 2004. Ballots received after the close of the Public Hearing cannot be counted. Ballots are weighted by the amount of assessment that would be paid. If a majority of ballots returned, weighted by their assessment, is opposed to the assessment, the assessment will not be imposed. Ballot Procedures This ballot is for the sole use of the property owner(s) of the parcel identified herein which is located within the County Service Area L-100 Lighting District. The ballot may be used to express either support for or opposition to the proposed County Service Area L-100 Lighting District within this development. In order to be counted, this ballot must be signed and dated in the space provided by an owner or, if the owner is a partnership or a corporation, by an authorized representative of the owner. Those executing this ballot on behalf of a corporation, partnership, trust or other entity must also indicate title or office below the identification of the property owner (e.g., trustee, President, General Partner, etc.) If the property is owned jointly (e.g., common, joint tenants) one or both property owners may sign the ballot. There is only one ballot for each property even though the property may have more than one owner. If both owners of the property vote the same, the ballot counts as one vote. If both owners vote differently, one in support and one opposed, then the votes cancel each other out and the ballot will have a"zero"vote. Public Nearing The hearing will be held on April 6, 2004 at 9:30 a.m. in the Board of Supervisors Chambers, County Administration Building, 651 Pine Street, Martinez, CA 94553. Results of the: returned ballots will be announced after the close of the public testimony portion of this meeting. At this hearing, the Board will take final public testimony and take action on whether or not to levy the assessments based upon the testimony and ballots received. On July 8, 2003, as an attachment to Resolution 03/432, the Board of Supervisors adopted the "Final Engineer's Report to the Board of Supervisors for establishing a Street Lighting Service Charge for Fiscal Year 2003/2004". That report recommends levying of a street lighting charge as provided in the County Service Area Law, Government Code sections 25210.1, and following and in accordance with Ordinance No. 79-42; adopted by the Board of Supervisors on March 27, 1979. This addendum supplements that report by providing support for levying such an assessment on the parcels described in Exhibit A after they are annexed'into County Service Area L-100("CSA L-100"). Total Assessment/Charge On CSA L-10€3 In the event that the proposed assessment is levied, the total amount chargeable to CSA L-100 will be $14.94 multiplied by the number of Factor Units for that parcel. Assessment on Each Parcel Each parcel described by Exhibit A shall be assessed $7.47 per Factor Unit in Fiscal Year 2004/05. Methodology for Calculating Street Lighting Assessments The "benefit received" is based on a sliding scale of 1 basic unit charge for a single family dwelling unit to as much as 8 basic unit charges for a large apartment complex. The service charge for each County Service Area is based upon several factors such as (1) cost required to pay the Pacific Gas & Electric Company's current monthly electrical bill; (2) the number and types of parcels within each Service Area; (3) a reserve fund'for Administrative and Accounting services provided by the County and; (4)unforeseen expenses such as electrical rate increases. The assessment revenue is used to pay for the total costs of operating the street light system and those costs are apportioned among the various parcels in the County Service Area(CSA)L-100 Lighting District. -...-..........................................................I...... ................................ EXHIBIT D County Service Area L-100 Lighting District Annexation Ballot Assessor's Parcel Nos.: 177-140-001 Annexation Of: SD 028694 Record Owner: Massoud Fanaieyan 38 St. Stephens Dr. Orinda, CA 94563 Yes, I approve of the proposed annual assessment of$7.47 on the parcel identified in this ballot. No, I do not approve of the proposed annual assessment of$7.47 on the parcel identified in this ballot. Signature of Record Owner or Authorized Representative of the above identified parcels. Date