8C Consent 2008 0602 - Laserfiche WebLink

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4. ASSESSMENTS The amount of the assessment for fiscal year 2008/09 apportioned to each parcel as shown on the latest equalized roll at the County Assessor's office is listed in Section 6 of this Report. The description of each lot or parcel is part of the records of the County Assessor of the County of Alameda and such records are, by reference, made part of this Report. 4.1. Method of Apportionment Pursuant to the City of San Leandro Municipal Code, and Article XIII D of the Constitution of the State of California, all parcels that have special benefit conferred upon them as a result of the maintenance and operation of improvements shall be identified and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire cost of the maintenance and operation of the improvements. Only parcels that receive direct special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received. 4.2. Annual Assessment Increases As to the amount of the maximum annual assessment which may be levied in future years, it is the intent of this District that the maximum assessments for fiscal year 1996/97 be increased by 2% each successive year (over the rate of the previous year) to approximate increases in costs of maintenance. 4.3. Maximum Assesssments for Single Family Detached Units There are four hundred fifty-one (451) subdivided detached single-family parcels within the District. Each of these is deemed to receive proportional special benefit from the maintenance and operation of the improvements. When the District was formed in fiscal year 1996/97, a basic assessment, per lot per year was established for the single family detached lots. In addition, an annual maximum assessment was also established for each future year, which included a cost of living increase to allow for reasonable increases in maintenance costs. An additional reserve fund of $105.32 per lot was included in the single family detached assessment per lot for each of the first five years. Beginning with the sixth year (FY 2001/02), and for each year thereafter, this "Additional Reserve Fund" will only be levied to the extent necessary to replenish the monies spent from the Reserve Fund during the previous year for maintenance costs which exceed the "annual Maximum Assessment" income. The District Reserve Fund was fully funded as of June 30, 2001; therefore the "Additional Reserve Fund" will not be collected in fiscal year 2008/09. Heron Bay Maintenance District Annual Report -City of San Leandro 4-1 Prepared by NBS -Fiscal Year 2008/09