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9. Coordinate with the City Finance Department to send the annual assessment information to the County Assessor for inclusion on the subject parcels' property tax bill (Alameda County must receive annual assessment totals prior to August 1 each year). 10. Transfer City administration costs from the Assessment District Account to the City's General Fund. 11. Transfer assessments on City-owned parcels from the General Fund to Assessment District accounts. Effects of Proposition 218 Proposition 218, commonly referred to as the "Right to Vote on Taxes Act," was passed by the voters on November 1996. The Proposition amends the State's Constitution by adding Articles XIII(C) and XIII(D) to do the following: Limit the authority of local governments (including cities, counties, special districts, school districts, and redevelopment agencies) to impose taxes and property related assessments, fees, and charges. Establish procedures for implementing annual assessments which includes benefit assessments, special assessments, and maintenance assessments, etc. The procedures include a requirement that the City develop an engineering report which identifies the benefit that will accrue to each individual property as a result of the assessment. Further, subject to certain exceptions, it establishes that the majority of the property owners in the assessment district must vote in favor of the assessment for it to be implemented each year. Fees or charges for sewer, water, and refuse collection services are exempted from the Proposition. Further, general tax assessments for police, fire, and emergency medical programs are prohibited. If an assessment district was formed prior to Proposition 218 and pursuant to a petition signed by the property owner(s) of all the parcels subject to the assessment, the district is exempt from the requirement that a majority of the property owners must vote each year in favor of the assessment. Here, all the existing Lighting and Landscape Assessment Districts were formed pursuant to such a petition prior to the passage of Proposition 218. The City is currently following the process set forth in Proposition 218 to consider increasing the assessments as there have been no increases in the assessments since 1996 (whereas inflation from 1996 to 2017 has averaged 2.12%) resulting in a shortfall between available funding and maintenance/improvement requirements. Existing assessment districts must comply with Proposition 218's requirement that only special benefits, not general benefits, may be assessed when evaluating Lighting and Landscape Maintenance Districts. The definition of a special benefit is "a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large." General enhancement of property value does not constitute "special benefit." To the extent an assessment provides both general benefits Page 3 of 7