To: Board of Supervisors
From: Warren Lai, Public Works Director/Chief Engineer
Report Title: ADOPT Resolution confirming Fiscal Year 2024-2025 Final Annual Report for County Service Area L-100 and Levying the Service Charges, Countywide.
☒Recommendation of the County Administrator ☐ Recommendation of Board Committee
RECOMMENDATIONS:
1. ACCEPT the filing of the Fiscal Year 2024-2025 Final Annual Report on service charges in County Service Area (CSA) L-100 (“Final Annual Report”), a copy of which is attached.
2. ADOPT a Resolution confirming the Final Annual Report and levying the service charges set forth in the report.
3. DIRECT the Clerk of the Board to file certified copies of the Final Annual Report and Resolution with the County Auditor-Controller.
4. DIRECT the County Auditor-Controller to include the service charges on the property tax roll for Fiscal Year 2024-2025, 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) is projected to be $2,212,555.02 for Fiscal Year 2023-2024 and projected to be $2,246,499.76 for Fiscal Year 2024-2025. In Fiscal Year 2023-2024 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 2024-2025.
BACKGROUND:
On July 9, 2024, the Board of Supervisors conducted a public hearing and adopted a resolution confirming the Fiscal Year 2024-2025 Tentative Annual Report on proposed service charges for CSA L-100. CSA L-100 provides funding for street lighting services.
On July 1, 2024, the County Assessor released the official assessor roll for Contra Costa County for Fiscal Year 2024-2025. 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 assessor 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 assessor roll, staff determined that revisions to the Tentative Annual Report were required to conform to the official assessor 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. A resolution serves to confirm the Final Annual Report and constitutes the levy of the service charge for Fiscal Year 2024-2025.
CONSEQUENCE OF NEGATIVE ACTION:
If a resolution confirming the Fiscal Year 2024-2025 Final Annual Report is not adopted, service charges for CSA L-100 would not be levied or collected in Fiscal Year 2024-2025. Therefore, street lighting would have to be selectively eliminated throughout the County to meet decreased funding levels.
C: Laura Strobel, County Administrator, CAO, Robert Campbell, Auditor Controller, Thomas L. Geiger, County Counsel, Gas Kramer, County Assessor, Ed Espinoza, Francisco & Associates, Inc., Diana Oyler- Finance, Jocelyn LaRocque, Engineering Services, Rochelle Johnson, Special Districts, Jessi Duffy, Special Districts
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
and for Special Districts, Agencies and Authorities Governed by the Board
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IN THE MATTER OF: Confirmation of Fiscal Year 2024-2025 Final Annual Report for County Service Area L-100 and levy of service charges (Countywide Street Lighting)
WHEREAS, the Board on July 9, 2024, adopted a resolution confirming the Fiscal Year 2024-2025 Tentative Annual Report for County Service Area (CSA) L-100.
WHEREAS, the Public Works Director has presented to the Board a Fiscal Year 2024-2025 Final Annual Report conforming to the County’s official assessor roll for Fiscal Year 2024-2025, pursuant to County Ordinance Code section 1012-2.612; and
WHEREAS, the Board has reviewed and hereby modifies the Final Annual Report as follows: The Final Annual Report includes the Final Roll which lists all parcel changes to the Tentative Roll submitted in the Tentative Annual Report on July 9, 2024. The Final Roll shows the current lists of parcels with updated use codes.
NOW, THEREFORE, BE IT RESOLVED that the Board hereby CONFIRMS the Fiscal Year 2024-2025 Final Annual Report for CSA L-100, as modified, and DECLARES that this Resolution constitutes the levy of the service charges therein for Fiscal Year 2024-2025.
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