RECOMMENDATION(S): (CONT'D)
3. DIRECT the Clerk of the Board to file certified copies of the Final Annual Report and Resolution No. 2017/241with the County Auditor-Controller.
4. DIRECT the County Auditor-Controller to include the assessment charges on the assessment roll for Fiscal Year 2017-2018, the assessment charge for each parcel to appear as a separate item on the tax bill, pursuant to County Ordinance Code section 1012-2.614.
FISCAL IMPACT:
The levy of the annual assessment charges in CSA M-30 will provide revenues for police services, park and roadside landscape maintenance, public street maintenance and street lighting services in CSA M-30. The CSA M-30 annual total assessment was $44,790 for Fiscal Year 2016-2017 and will be $47,255 in Fiscal Year 2017-2018. This increase is based on the change in the San Francisco Bay Area - All Urban Consumers Price Index which was 3.44% plus 2% increase factor as outlined in the CSA M-30's formation documents. The number of developed parcels increased from 39 to 40. The assessment charge per parcel for CSA M-30 was $1,120 for Fiscal Year 2016-2017 and will be $1,181 for Fiscal Year 2017-2018.
BACKGROUND:
The maximum service charge may be adjusted annually to reflect the prior year’s change in the Consumer Price Index (CPI) for All Urban Consumers plus two percent (2%).
On June 6, 2017, the Board of Supervisors conducted a public hearing and adopted Resolution No. 2017/124 confirming the Fiscal Year 2017-2018 Tentative Annual Report on proposed assessment charges for CSA M-30. CSA M-30 provides police services, park and roadside landscape maintenance, public street maintenance and street lighting services.
On July 1, 2017, the County Assessor released the official assessment roll for Contra Costa County for Fiscal Year 2017-2018. Thereafter, pursuant to Section 1012-2.612 of the County Ordinance Code, the Public Works Director directed staff to determine whether the Tentative Annual Report required revision in order to conform to the official assessment roll. Any change to an estimated basic assessment charge or estimated assessment charge in a Tentative Annual Report may be based only on changes in ownership, changes of address, the subdivision of an existing parcel or changes in the use code of a parcel. Upon review of the official assessment roll, staff determined that no revisions were required. The Tentative Annual Report is the Final Annual Report.
The Board may confirm the Final Annual Report by resolution. Resolution No. 2017/241 serves to confirm the Final Annual Report and constitutes the levy of the assessment charge for Fiscal Year 2017-2018.
CONSEQUENCE OF NEGATIVE ACTION:
If a resolution confirming the Fiscal Year 2017-2018 Final Annual Report is not adopted, assessment charges for CSA M-30 would not be levied or collected in Fiscal Year 2017-2018. Therefore, CSA M-30 would be unable to provide police services, park and roadside landscape maintenance, public street maintenance and street lighting services and an alternate source of funding would have to be identified.