Title
Hearing to consider adoption of Resolution 174-2008 establishing the annual benefit assessments for the 2008/2009 tax year for snow removal services in the unincorporated areas within County Service Area No. 3, noting this is a continuation of the existing benefit assessments with no increase in assessment over current year levels.
Body
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BUDGET SUMMARY: |
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Total Estimated Cost |
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$ 224,540.00 |
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Funding |
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Budgeted |
$ 224,540.00 |
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New Funding |
$ |
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Savings |
$ |
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Other |
$ |
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Total Funding Available |
$ 224,540.00 |
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Change To Net County Cost |
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$ 0.00 |
Fiscal Impact/Change to Net County Cost:
The proposed benefit assessments will provide sufficient revenue to fund equipment leases in each zone and costs related to zone administration for fiscal year 2008/09. The total 2008/09 assessment for the snow removal zones of benefit in the unincorporated areas of County Service Area #3 is proposed to be $224,540.00. There is no impact to the General Fund or the Road Fund
Background:
Chapter 2.2 of the California Government Code, also known as “County Service Area Law” contains the regulations for establishing and governing county service areas. The attached Resolution and this report are prepared in accordance with the Sections of County Service Area Law outlined below.
Section 25210.75 requires the Board of Supervisors to fix the rates of the county service area taxes each year and to levy the taxes upon all taxable property within the area. By adopting the attached Resolution, the Board of Supervisors fixes the fiscal year 2008/09 benefit assessment. As an action following the approval of the Resolution, the Department of Transportation will forward to the Auditor-Controller the list of affected Assessor’s Parcel Numbers and approved benefit assessment for each parcel for incorporation in the tax roll.
Section 25210.77a (a) requires that, once a year, the Board of Supervisors receives a report containing a description of each parcel of real property receiving the particular extended service and the amount of the charge for each parcel computed in conformity with the ordinance authorizing collection of charges on the tax roll. Exhibit A, included with this letter, provides a summary of the number of assessed parcels, the assessment per parcel and the total assessment for the South Shore, unincorporated area and West Shore snow removal zones of benefit within County Service Area #3. The detailed parcel descriptions and tax computations are found in the report titled “All Zone Parcel List” which is on file with the Clerk of the Board.
Finally, Section 25210.77a (b) requires a public hearing to be set for the purpose of registering protests to rates to be fixed by the Board of Supervisors in accordance with Government Code Section 25210.75.
Reason for Recommendation:
The two snow removal zones of benefit within County Service Area No. 3 were formed to fund snow removal from roads within the County Maintained Mileage System and to offset the cost of leasing snow removal equipment utilized within zone boundaries. The assessment for the West Shore Snow Removal Zone is $50 per improved parcel. The assessment for the South Shore Snow Removal Zone of Benefit is $20 per improved parcel, with the exception of Forest Service Cabins, which are charged $10 per parcel due to the limitation placed on cabin use during the snow season. The West Shore and South Shore Snow Removal Zones include the unincorporated area of County Service Area #3. The request for public hearing and Resolution for renewal of the benefit assessments within the City of South Lake Tahoe were addressed on June 3, 2008 as a separate hearing item from the Environmental Management Department.
Funding for the South Shore Snow Removal Zone has not kept pace with increasing equipment acquisition, operating and maintenance costs. The benefit assessments in the zone have not changed since 1983. On November 8, 2005 Measure S was placed before the voters the South Shore Snow Removal Zone, but failed. Had the measure been approved, an additional $181,000 in revenue would have been available to the zone. While the current assessment is sufficient to cover the immediate costs for the South Shore Zone, additional funding will be required to sustain the current level of service by fiscal year 2013. Department of Transportation staff continues to evaluate alternatives for the zone.
The proposed assessments are a continuation of existing benefit assessments and represent no increase over the fiscal year 2006-07 assessments. The continued assessments are not subject to a vote under El Dorado County Charter §210(c). County Counsel has determined that these assessments are exempt from the procedures and approval process of Proposition 218 under Section 5(a) of the proposition. A public hearing to consider the proposed assessments has been scheduled for June 17, 2008 at 9:00 a.m. and noticed as required by Government Code Section 25210.77a. Notice is scheduled for publication in the Mountain Democrat and Tahoe Tribune on June 2, 2008 and June 12, 2008 and the Georgetown Gazette in May 29, 2008 and June 5, 2008.
Action to be taken following Board approval:
1.The Clerk of the Board will have the Resolution recorded upon signature by the Chairman, and will provide certified copies of the Resolution to the El Dorado County Auditor-Controller and the Department of Transportation for implementation as authorized by law.
2. The Department of Transportation will provide the Auditor-Controller with the affected Assessor's Parcel Numbers and approved benefit assessment amount for each parcel.
Contact:
Richard W. Shepard, P.E.
Concurrences:
County Counsel