SR 05:109 - Laserfiche WebLink

9. Coordinate with the City Finance Department to send the annual assessment information to the County for inclusion on the 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. Effects of Proposition 218 Proposition 218, commonly referred to as the "Fox Initiative" or "Right to Vote on Taxes Act," was passed by the voters on November 5, 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 implement'mg 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 the 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. All the existing Light'mg and Landscape Assessment Districts were formed pursuant to such a petition. Accordingly, as none of the assessments are proposed to be higher than originally imposed, no vote is required of the current property owners. Four of the existing districts, (Bonde Ranch, Windsor, Oak Tree Farm and Moiler Ranch), have a cost-of-living increase provision which allows for an annual increase in the assessment. If there is an increase in the annual assessment within this cost escalator, the district is subject to the notice requirements stated in Street and Highways Code §22626 when the assessment is increased from the previous year. This code states that the City is required to send notices to each property owner whenever there is an increase from the previous year's assessment. However, if the annual assessment should ever be increased in excess of the cost escalator, the SR:05:109 Page 3 of 8