The existing Countywide Landscaping District 1979-3 (LL-2) (District) contains 30 benefit zones where landscaping, pedestrian bridges, irrigation, lighting, park and recreational facilities, and ancillary improvements have been installed by developers as a condition of their development. The annual assessment levies fund the operation, maintenance, and capital replacement of these improvements.
On March 30, 2021, the Board of Supervisors adopted Resolution No. 2021/88, which directed the preparation of the Fiscal Year 2021/2022 Engineer’s Report for the District. The Landscaping and Lighting Act of 1972 requires that an Engineer’s Report be prepared each fiscal year to identify any changes in the improvements and to set the ensuing year’s special assessment rates.
The Fiscal Year 2021/2022 assessments included in the Engineer’s Report for each zone were calculated by considering all anticipated expenditures for the operation, maintenance, utilities, administration, and capital replacement costs of these improvements. If any excess revenue in a zone was available from the previous fiscal year, it was credited against the proposed expenses for that zone. The assessment rate within each zone may change from the previous fiscal year, dependent upon the projected costs to maintain each of the facilities; however, the Fiscal Year 2021/2022 assessment rate cannot exceed the maximum amount set when the zone was originally formed, plus an annual cost of living adjustment, if applicable.
The Board may approve the Engineer’s Report as filed, or modify the Engineer’s Report and approve it as modified. If the Board approves the Engineer’s Report, either as filed or as modified, the Board may adopt Resolution No. 2021/126 (the “Resolution of Intention”) to declare the Board’s intent to levy the assessments and fix a public hearing on the proposed levy of assessments for June 8, 2021. The resolution directs the Clerk of the Board to publish notice of the hearing in accordance with legal requirements.
If the Board does not approve the Engineer’s Report, the Board cannot adopt the Resolution of Intention. If a Resolution of Intention is not adopted, the County will be unable to levy assessments in zones of the District in Fiscal Year 2021/2022.