RECOMMENDATION(S): (CONT'D)
3. DIRECT the Clerk of the Board to file certified copies of the Final Annual Report and Resolution No. 2020/180 with the County Auditor-Controller.
4. DIRECT the County Auditor-Controller to include the service charges on the tax roll for Fiscal Year 2020-2021, the service 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 service charges in CSA L-100 will provide revenues for the continued operation and maintenance of street lighting services. The CSA L-100 total revenue (inclusive of ad-valorem, service charges, and other) was $1,850,634.30 for Fiscal Year 2019-2020 and will be $1,856,883.48 for Fiscal Year 2020-2021. In Fiscal Year 2019-2020 the basic service charge was $14.94/year per equivalent dwelling unit for a single-family home and will remain the same for Fiscal Year 2020-2021.
BACKGROUND:
On June 16, 2020, the Board of Supervisors conducted a public hearing and adopted Resolution No. 2020/100 confirming the Fiscal Year 2020-2021 Tentative Annual Report on proposed service charges for CSA L-100. CSA L-100 provides street lighting services.
On July 1, 2020, the County Assessor released the official assessment roll for Contra Costa County for Fiscal Year 2020-2021. 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 to conform to the official assessment roll. Any change to an estimated basic service charge or estimated service charge notated in the Tentative Annual Report may only be accommodated as a result of changes in ownership, changes of address, the subdivision of an existing parcel or changes in the class or land use of a parcel. Upon review of the official assessment roll, staff determined that revisions to the Tentative Annual Report were required to conform to the official assessment roll. These included changes in the use code of parcels. The Tentative Annual Report as revised is the Final Annual Report. See Attachment 1.
The Board may confirm the Final Annual Report by resolution. Resolution No. 2020/180 serves to confirm the Final Annual Report and constitutes the levy of the service charge for Fiscal Year 2020-2021.
CONSEQUENCE OF NEGATIVE ACTION:
If a resolution confirming the Fiscal Year 2020-2021 Final Annual Report is not adopted, service charges for CSA L-100 would not be levied or collected in Fiscal Year 2020-2021 and street lighting would have to be selectively eliminated throughout the County to meet decreased funding levels.