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Res 15-016RESOLUTION NO. 15 -016 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF POWAY, CALIFORNIA, DECLARING THE INTENTION TO LEVY AND COLLECT ASSESSMENTS WITHIN POWAY LIGHTING DISTRICT FOR FISCAL YEAR 2015/2016 WHEREAS, the City Council of the City of Poway desires to levy and collect assessments within the Poway Lighting District for the purpose of maintaining, servicing, operating, and administering public lighting facilities, including, but not limited to, street lights, traffic signals, lighted street signs, and flashing beacons, in the City of Poway as shown in Exhibit A of the Poway Lighting District Engineer's Report that is on file in the City Clerk's Office, pursuant to the Streets and Highways Code, and attached hereto; and WHEREAS, assessments will not increase from the Fiscal Year 2014/2015 assessment rate of $15.00 per benefit unit for Zone A, $3.75 per benefit unit for Zone B, and $13.58 per benefit unit for Zone C; and WHEREAS, under Article XIII D, Section 4 of the California Constitution, a City general benefit contribution has been calculated as the average General Fund expenditure for the maintenance of street lighting and traffic signals. This general benefit contribution has been calculated to be $117,169; and WHEREAS, under the provisions of Section 5 of Article XIIID, the existing assessments in the District are exempt from both the substantive and procedural requirements outlined in Section 4 of the Article, until such time the assessments are increased; and WHEREAS, the public interest and convenience require the maintenance, service, and operation of street lighting, lighted street signs, traffic signals, and flashing beacons within said territory. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway as follows: Section 1: The foregoing recitals are true and correct and the City Council so finds and determines. Section 2: Proposed assessments are as detailed in the Engineer's Report for Poway Lighting District for Fiscal Year 2015/2016. Section 3: Pursuant to the Streets and Highways Code, a public hearing will be held on July 21, 2015 by the City Council to consider the levying and collection of the proposed assessments. Section 4: The City Clerk shall cause this Resolution to be published in the Poway News Chieftain, a newspaper of general circulation in the City of Poway. Resolution No. 15 -016 Page 2 PASSED, ADOPTED AND APPROVED by the City Council of the City of Poway at a regular meeting this 2nd day of June 2015. Steve Vaus, Mayor ATTEST: ol"heRa"IR- Cobian, CMC, City Clerk STATE OF CALIFORNIA ) ) SS COUNTY OF SAN DIEGO ) I, Sheila R. Cobian, CMC, City Clerk, of the City of Poway, do hereby certify under penalty of perjury that the foregoing Resolution No. 15 -016 was duly adopted by the City Council at a meeting of said City Council held on the 2nd day of June 2015, and that it was so adopted by the following vote: AYES: LEONARD, CUNNINGHAM, MULLIN, GROSCH, VAUS NOES: NONE ABSENT: NONE DISQUALIFIED: NONE Sheila . Cobian, CMC, City Clerk City of Poway Exhibit A F. 1 � ,t7 2015/2015 ENGINEER'S ANNUAL LEVY REPORT Intent Meeting: June 2, 2015 Public Hearing: July 21, 2015 WILL ®AN Financial Services City of Poway San Diego County, State of California This Report describes the District and services therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2015/2016, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the San Diego County Assessor's maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council. Dated this day of 2015. Willdan Financial Services Assessment Engineer On Behalf of the City of Poway By_ Beatrice Medina Project Manager, District Administration Services By: Richard Kopecky R.C.E. #16742 1N1 LLDAN F }nanclal Services TABLE OF CONTENTS /. OVERVIEW ........................................................................................... ............................... 1 A. INTRODUCTION ....................................................................... ..............................1 B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT ............. ..............................1 C. COMPLIANCE WITH CURRENT LEGISLATION .................... ..............................3 D. MAXIMUM ASSESSMENT RATE ........................................... ............................... 3 //. BOUNDARIES OF DISTRICT ........................................................... ............................... 4 DEFINITIONS........................................................................................ ..............................4 /V. PLANS AND SPECIFICATIONS ....................................................... ............................... 5 A. PURPOSE ................................................................................. ..............................5 B. STREET LIGHT INVENTORY ....................:............................ ............................... 6 V. DISTRICT BUDGET ............................................................................ ............................... 6 A. DESCRIPTION OF BUDGET ITEMS ........................................ ..............................6 B. LIGHTING DISTRICT BUDGET .............................................. ............................... 7 V/. METHOD OF APPORTIONMENT OF ASSESSMENT ................. ............................... 8 A. PROPOSITION 218 BENEFIT ANALYSIS .............................. ............................... 8 B. ZONE BENEFIT ANALYSIS ..................................................... ..............................9 APPENDIX A - DISTRICT ASSESSMENT DIAGRAM .......................... .............................14 APPENDIX B - LANDUSE CATEGORY BENEFIT FACTOR .............. .............................15 APPENDIX C - COUNTY LAND USE CODES ....................................... .............................16 APPENDIX D - 201512016 ASSESSMENT ROLL ................................. .............................17 WILLDAN Financial Services E A. INTRODUCTION Pursuant to the order of the City Council of the City of Poway ( "City ") and in compliance with the requirements of Article 4 of Chapter 1 of the "Landscaping and Lighting Act of 1972" ( "1972 Act "), being Part 2 of Division 15, Sections 22500 through 22679 of the Streets and Highways Code of the State of California ( "Assessment Law "), this Report presents the engineering analysis for Fiscal Year 2015/2016 of the district known as: "Poway City Lighting District" On May 12, 1986, the City Council of the City of Poway initially formed the Poway City Street Lighting District ( "District ") under the California Streets and Highways Code, Landscaping and Lighting Act of 1972. This report covers the levy of the annual assessments for Fiscal Year 2015/2016, and provides for annexations of additional City areas into the District. The 1972 Act permits the establishment of assessment districts for the purpose of providing certain public improvements, which include maintenance and operations of street lights and related facilities, including but not limited to, traffic signals, lighted street signs and flashing beacons. The 1972 Act requires that assessments be levied according to benefit rather than according to assessed value. Section 22573 of the 1972 Act provides that: "The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements. " The 1972 Act also permits the designation of zones of benefit for the classification of various areas within an assessment district into different zones. Section 22574 of the 1972 Act provides that: "by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements. A zone shall consist of all territory which will receive substantially the same degree of benefit from the improvements." B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT As applicable or may be applicable to this proposed District, the 1972 Act defines improvements to mean one or any combination of the following: 0 The installation or construction of public lighting facilities. 0 The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, 2015/2016 Poway City Lighting District Page 1 of 17 WILL.DAN Financial Services clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. • The maintenance or servicing, or both, of any of the foregoing. © The acquisition of any existing improvement otherwise authorized pursuant to this section. Incidental expenses associated with the improvements including, but not limited to: • The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment; • The costs of printing, advertising, and the publishing, posting and mailing of notices; • Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements; • Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5. • Costs associated with any elections held for the approval of a new or increased assessment. The 1972 Act defines "maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including: • Repair, removal, or replacement of all or any part of any improvement. • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury. • The removal of trimmings, rubbish, debris, and other solid waste. • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti. 2015/2016 Powav Citv Liahtina District Paoe 2 of 17 Y � WILLDAN Financial Services C. COMPLIANCE WITH CURRENT LEGISLATION In November 1996 voters of the State of California passed Proposition 218, which added Article XIIID to the California Constitution that established specific requirements for assessments. Article XIIID required that all assessments comply with stated provisions by July 1, 1997, unless an assessment district meets certain exemptions. The exemptions from substantive and procedural requirements are set forth in Section 5 of Article XIIID and include the following: "(a) Any assessment imposed exclusively to finance the capital costs or maintenance and operation expenses for sidewalks, streets, sewers, water, flood control, drainage systems or vector control." "(b) Any assessment imposed pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment is initially imposed. Subsequent increases in such assessments shall be subject to the procedures and approval process set forth in Section 4." Under the provisions of Section 5 of Article XIIID, the existing assessments in the District are exempt from both the substantive and procedural requirements outlined in Section 4 of the Article, until such time the assessments are increased. D. MAXIMUM ASSESSMENT RATE The approved maximum assessment rates for the District zones are $15.00 per benefit unit for Zone A, $3.75 per benefit unit for Zone B and $13.58 per benefit unit for Zone C. The District currently has no approved escalation factor for increasing the maximum assessment rates. The maximum assessment rate establishes an approved upper limit on the annual assessment; however, the assessment rate levied by the District may be less than the maximum amount in any given year if not required to meet the budgetary needs for that year. If the long term budgetary needs of the District would require an increase in the rate greater than the maximum assessment rate in order to meet those needs, then any proposed increase in the maximum assessment rate would require property owning balloting procedures as dictated by Article XIIID. 2015/2016 Poway City Lighting District Page 3 of 17 �;�,1V%A'01' WI LLDAN ,Financial Services The boundaries of the Assessment District are shown on the Assessment Diagram (see Appendix A). All parcels identified on the latest San Diego County Assessor's maps within the City of Poway are included in the District. However, public properties such as roadways, alleys, greenbelts, parkways, and other public properties are exempt from the assessment. The property lines and dimensions of each lot or parcel of land within the Lighting District are shown in detail on the County of San Diego Assessor's maps, on file in the County Assessor's Office, 1600 Pacific Highway, Room 103, San Diego, CA 92101. The following definitions were written for clarification as a key to understanding the assessments levied against parcels and derivation of benefits: "Facilities" shall mean street light standards, traffic signals, flashing beacons, their appurtenances, or related improvements, and the energy and maintenance costs to operate them. "Gated Community" shall mean a community that restricts the general public from routine access to streets and roads vacated by the City to the community, but where utility easements have been retained by the City. "Immediate Vicinity" (based on the City's illumination spacing standards) shall mean: (1) All parcels within subdivisions /commercial /industrial developments that have street lighting improvements as a condition of development. (2) All single - family residential parcels having street lighting on their street, at cul -de -sacs, major curves, and /or intersections. (3) All multi - residential, commercial, and industrial parcels having street lighting spaced within 300 feet (except where there are placement limitations, the spacing will not exceed 400 feet). "Sub- Zone" shall mean those parcels which can be administratively separated from a zone to equitably fund the actual cost of maintenance and operation specific to the needs of those parcels. "Utilities Easement" shall mean right -of- access retained by the City and other public utilities for the purpose of maintaining and operating public utilities including, but not limited to, water, sewer, storm drain, street lighting, electrical, telephone, and cable TV services. 2015/2016 Poway City Lighting District Page 4 of 17 WILLDAN GG Financial Services "Vacant Parcel" shall mean any parcel that has not been developed with a structure that is intended for habitation, storage, business, industry, or other like use, and has not been designated for farming or rural land use. Although the benefit to parcel rate structure used for this report is the latest San Diego Association of Governments (SANDAG) traffic generation study, the above definitions will assist in re- evaluating benefit for future assessments. a � A. PURPOSE To establish benefit assessments to finance the operation, maintenance and servicing, as defined in the 1972 Act, of street lighting systems in developed and developing land parcels in the City. Facilities and Improvements: The facilities and improvements within the District are defined as street light standards, their appurtenances and energy and maintenance costs to operate them. Street lighting systems in the District consist of 3,056 street lights (outlined on the Street Light Inventory listed below), 56 and one -third traffic - signaled intersections(') (with related lighted street name signs), 26 flashing beacons, 12 flashing stop signs, fiber optics, video detection units, and 218 safety lights that are maintained by District contract. The City of Poway pays Caltrans, by agreement, one -third the maintenance and operation costs for the Poway Road /Highway 67 intersection traffic signal lighting and associated facilities. 2015/2016 Poway City Lighting District Page 5 of 17 a B. Street Light Inventory City of Poway (LS2A) Lights: No. of Lights 22 36 1,848 7 1,015 128 Total 3,056 WILLDAN Financial Services Wattage Type of Light 35 LP Sodium Vapor 55 LP Sodium Vapor 90 LP Sodium Vapor 135 LP Sodium Vapor 180 LP Sodium Vapor 175 Metal Halide City Safety Lights Energized with Traffic Signals: No. of Lights Wattage 8 55 3 90 125 135 82 180 Total 218 A. DESCRIPTION OF BUDGET ITEMS Type of Light LP Sodium Vapor LP Sodium Vapor LP Sodium Vapor LP Sodium Vapor The 1972 Act provides that the estimated costs of the improvements shall include the total cost of the maintenance and servicing of the improvements for the entire Fiscal Year 2015/2016, commencing July 1, 2015 and ending June 30, 2016, Including Incidentals, which may include reserves to operate the District. The 1972 Act also provides that the amount of any surplus, deficit, or contribution be included in the estimated cost of improvements. The net amount to be assessed on the lots or parcels within the District is the total cost of maintenance and servicing with adjustments either positive or negative for reserves, surpluses, deficits, and /or contributions. Funds from the appropriate Reserve Balance may be used to offset any deficits realized during any Fiscal Year. 2015/2016 Poway City Lighting District Page 6 of 17 B. LIGHTING DISTRICT BUDGET EXPENDITURES ZONE A, B AND C Operation and Maintenance Contract Energy Costs Administration Capital Replacement Total Expenditures REVENUES ZONE A, B AND C Zone A Assessment @ $15.00/B.U. Zone B Assessment @ $3.75/13.U. 12,713 Zone C Assessment @ $13.58/B.U. 346,38 Ad Valorem Tax (General Tax Contribution) City General Benefit Contribution 113,37 Interest 39,413 Miscellaneous 34,003 Total Revenues DISTRICT STATISTICS Total Parcels Levied Zone A Total Parcels Levied Zone B Total Parcels Levied Zone C RATE PER EBU Zone A Zone B Zone C OPERATING RESERVE Beginning Reserve Balance Transfer In /Out (CIP) Reserve Fund Activity Estimated Ending Operating Reserve CAPITAL IMPROVEMENT FUND $303,673 347,506 252,000 0 $903,179 $542,960 349,190 227,910 0 $1,120,060 WILLDAN J, Financial Services $503,130 375,390 255,700 0 $1,134,220 $330,940 $330,344 $330,344 12,804 12,804 9 345,520 345,520 326,150 329,640 354,900 6 114,872 117,169 26,740 43,450 12,380 12,750 $1,202,984 $1,172,300 $1,216,937 $641,836 (490,052) 299,806 $451,590 $451,590 56,200 52,240 $560,030 11,709 3,071 14,780 $15.00 $3.75 $13.58 $560,030 (75,637) 82,717 $567,110 CIP Fund Balance $4,046,184 $4,495,114 $4,410,914 CIP Transfer In /Out (Operating Reserve) 490,05 2 (56,200) 75,637 CIP Fund Activity (4) (41,12 2) (28,000) (124,000) Estimated Ending CIP Reserve $4,495,114 $4,410,914 $4,362,551 (1) Actual figures per Finance Fiscal Year 2013/2014 activity sheets. z Approved budget. (3) Proposed budget. �4 FY 2013/2014 CIP: Street name sign replacement, video detection equipment. FY 2014/2015 CIP: Back up video camera and controller and installation of new street light facilities. FY 2015/2016 CIP: Paint signal heads /back plates; repaint decorative poles; relamp street lights/ traffic signal lamps; replace traffic signal controllers. 2015/2016 Poway City Lighting District Page 7 of 17 WILLDAN Financial Services A. Proposition 218 Benefit Analysis In conjunction with the provisions of the 1972 Act, the California Constitution Article MID addresses several key criteria for the levy of assessments, notably: Article MID Section 2d defines District as follows: "District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property- related service ", - Article MID Section 2i defines Special Benefit as follows: "Special benefit" means 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." Article MID Section 4a defines proportional special benefit assessments as follows: "An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel." This District was formed to establish and provide for the improvements that contribute to public safety and traffic control for the surrounding properties and developments. These improvements will directly benefit the parcels to be assessed within the District. The assessments and method of apportionment is based on the premise that the assessments will be used to construct and install lighting improvements within the existing District as well as provide for the annual maintenance of those improvements, and the assessment revenues generated by District will be used solely for such purposes. Assessment Law mandates that the City assess for special benefit only, and the City shall separate general benefit from special benefit. General benefit is defined as services provided to the public -at- large. Special benefit is defined as services provided at a level greater than the services provided to the public -at- large. 2015/2016 Poway City Lighting District Page 8 of 17 W1 LLQAN Financial Services The costs of the proposed improvements have been identified and allocated to properties within the District based on special benefit. The improvements to be provided by this District and for which properties will be assessed have been identified as an essential component and local amenity that provides a direct reflection and extension of the properties within the District which the property owners and residents have expressed a high level of support. The method of apportionment of assessment set forth in the Report is based on the premise that each assessed property receives special benefits from the landscape and lighting improvements within the District, and the assessment obligation for each parcel reflects that parcel's proportional special benefits as compared to other properties that receive special benefits. To identify and determine the proportional special benefit to each parcel within the District, it is necessary to consider the entire scope of the improvements provided as well as the properties that benefit from those improvements. The improvements and the associated costs described in this Report, have been carefully reviewed and have been identified and allocated based on a benefit rationale and calculations that proportionally allocate the net cost of only those improvements determined to be of special benefit to properties within the District. The various public improvements and the associated costs have been identified as either "general benefit" (not assessed) or "special benefit ". B. Zone Benefit Analysis In Fiscal Year 1995/1996, it was determined that all "buildable" vacant parcels receive some benefit from street lights and traffic signals. "Benefit" is derived from facility improvements either by immediate vicinity street lighting and major arterial street lighting [Zone A] or by major arterial street lighting [Zone B], and by a proportionate equitable share of traffic signals, flashing beacons expense based on one unit per residential parcel. The benefit for buildable vacant parcels is based on 50 percent of the appropriate unit rate for each applicable zone. At the writing of this report, 14,780 parcels have been identified as within the District boundaries. It has been determined that all (except public -owned and unbuildable miscellaneous) parcels (including vacant parcels), are assessable. Three benefit zones for assessment purposes have been established as follows: "Zone A" parcels are those that have street lighting within their immediate vicinity. These parcels fund the maintenance and operation of immediate vicinity street lighting plus an amount equivalent to "Zone B" assessments for the maintenance and operation of major arterial street lighting. [This includes both "Service" and "Community" benefits]. 2015/2016 Poway City Lighting District Page 9 of 17 WILLDAN Financial Services "Zone B" parcels are those that equitably share the expense for the maintenance and operation of major arterial street lighting. [This only includes "Community" benefits]. "Zone C" parcels are all parcels that equitably share the expense for the maintenance and operation of traffic signals and flashing beacons. As in previous years, the Fiscal Year 2015/2016 structure of the benefit assessments is based on traffic generated by the use of the parcel. Benefit Units are then calculated for each parcel, using a benefit factor derived from the land use /traffic generation functions. Derivation of Benefit Factor Benefit factors have been determined for those land use categories whose codes .are shown in Appendix B. A benefit factor of 1.0 is assigned to single family residential land use. Benefit factors for all other land use categories are then derived in proportion to land use /traffic generation, as compared to the single - family residential traffic generation rate of 10 trips per dwelling unit, or 40 trips per acre. Traffic generation rates by land use are prepared by the SANDAG and CALTRANS, District 11, based on trip generation studies done in the San Diego region. These are generally accepted for use by the San Diego County Lighting District and other lighting districts throughout the County to calculate these assessments. Vacant land has been calculated at 50 percent of benefit based on the parcel's designated land use. 2015/2016 Poway City Lighting District Page 10 of 17 WILL.DAN Financial Services The derivation of benefit factors for land use categories other than single - family residential is provided in the examples listed below: LAND USE TRIP GENERATION RATE BENEFIT UNITS (BU) Single Family Residential Apartments or 10 trips /DU = 1.0 Multi - Family 10 trips /DU Residential Condominium 10 trips /DU = 1.0 10 trips /DU Commercial Retailer 400 trips /acre = 10.0 40 trips /BU Regional Shopping, Medical, Dental, 500 trips /acre = 12.5 Animal Hospital 40 trips /BU Community Shopping 700 trips /acre = 17.5 40 trips /BU Neighborhood Shopping, Theater, 1,200 trips /acre = 30.0 Restaurant 40 trips /BU Hotel, Motel 200 trips /acre = 5.0 40 trips /BU Parking Lot, Garage, Hospital, Bowling 300 trips /acre = 7.5 Alley, Used Cars, Auto Sales /Services 40 trips /BU Small Automotive Garage 400 trips /acre = 10.0 40 trips /BU Large Chain Grocery /Drug Stores 2000 trips /acre = 50.0 40 trips /BU Service Station 600 trips /acre = 15.0 40 trips /BU Convalescent Hospitals, Rest Homes, 40 trips /acre = 1.0 Bulk Storage, Etc. 40 trips /BU Factory—Light Manufacturing, 60 trips /acre = 1.5 Warehouse, Church, Church Pkg, Fire, 40 trips /BU School, Library, Meeting Hall, Gymnasium, Spec. /Misc., Institution /Recreational Factory - -Heavy Manufacturing, Extra- 120 trips /acre = 3.0 2015/2016 Poway City Lighting District Page 11 of 17 LAND USE active, mining Spec. /Misc. Industrial 1 -3 Story Misc. Store Bldgs., 4+ Story Offices /Stores, Misc. Commercial, Radio Station, Bank, Car Wash Mobile Home/Trailer Park Multi- Residential Farmland, Rural Land, Agricultural Preserve Cemetery, Mausoleum, Mortuary Golf Course Office Condominiums Industrial Condominiums Vacant Land [Buildable] VWILLDAN ,. Financial Services TRIP GENERATION RATE BENEFIT UNITS (BU) 40 trips /BU 100 trips /acres = 2.5 40 trips /BU 600 trips /acre = 15.0 40 trips /BU 5 trips /DU = 0.5 10 trips /BU 6 trips /DU = 0.6 10 trips /BU 2 trips /acre = 0.05 40 trips /BU 5 trips /acre = 0.1 40 trips /BU 8 trips /acre = 0.2 40 trips /BU 20 trips /Condo = 2.0 10 trips /BU 8 trips /Condo = 0.8 10 trips /BU Vacant land generates a = 50% nominal number of trips as based on compared to developed designated parcels and therefore, benefit land receives a proportionate use code benefit from street lighting 2015/2016 Poway City Lighting District Page 12 of 17 WILLDAN ,--1 Financial Services Calculation of Benefit Units Benefit factors are extended to Benefit Units for assessment by multiplying the benefit factor by the number of dwelling units per parcel or the acreage of the parcel as appropriate. This base calculation is applicable to all parcels that accrue both community benefits and service benefits, as previously defined. Benefit factors for all land use categories, as derived above, are tabulated in Appendix C. Approximately one -third of all parcels in the City of Poway do not, however, receive service benefits. An adjustment in base Benefit Units for Zones A and B must then be made to reflect community benefits only. For this purpose, it is assumed that one - fourth of total benefits accrue as community benefits and three - fourths accrue as service benefits. Therefore, a community benefit factor of 0.25 is applied to the benefit factors for all developed parcels not directly serviced by street lights. The adjusted benefit factors are then extended as noted above. Based upon the previous discussion, it is proposed in Fiscal Year 2015/2016, that the base benefit charge be $15.00 for Zone A. Thus, charges for community benefits and for service benefits will be $3.75 and $11.25 per Benefit Unit, respectively. In summary, those parcels in Zone A will be assessed at $15.00 per Benefit Unit and those parcels in Zone B will be assessed at $3.75 per Benefit Unit. Zone C assessments are based on equal service benefits. Therefore, Zone C will be assessed $13.58 per Benefit Unit. Using current available data from the San Diego County Assessor, an estimate of aggregate Benefit Units by zone has been computed using the described method. These estimates are tabulated in the table below. Category Zone A Zone B Zone C Estimated Benefit Units 22,023 3,421 25,444 Estimated Assessed Parcels 11,709 3,071 14,780 Note: Estimated Benefit Units are rounded up and multiplying times rate will not calculate exactly. 2015/2016 Poway City Lighting District Page 13 of 17 WILLDAN � va Financial Services A District Diagram has been prepared for the District in the format required by the 1972 Act, and is on file with the Special Districts Office of the Public Works Department, and by reference is made part of this Report. The Assessment Diagram is available for inspection at the Special Districts Office of the Public Works Department, during normal business hours. 2015/2016 Poway City Liqhtinq District Pace 14 of 17 H WILLDAN Financial Services Benefit Benefit L.U.Factor Code Land Use L.U.FactorCode Land Use 0.0 00 Unzoned 3.0 /AC 45 Extractive & mining 0.02/TS 07 Timeshare 10 /AC 46 Small automotive garage 0.5 /SP 09 Mo bile home/Condo Space* 0.80 /AC 47 Industrial condos 0.5 10 Vacant residential 2.5 /AC 49 Spec. misc. industrial 1.0 1DU 11 Single family res. 50% 50 Vacant irrigated 1.0 /DU 12 Duplex or double 0.05 /AC 51 Citrus 1.0 1DU 13 Res. 2 -4 units /2 houses 0.05 /AC 52 Avocados 1.0 /DU 14 Res. 5 -15 units 0.05 /AC 53 Vines 1.0 /DU 15 Res. 16 -60 units 0.05 /AC 54 Misc. trees 1.0 /DU 16 Res. 61 units & up 0:05 /AC 55 Livestock 1.0 /DU 17 Condominium 0.05 /AC 56 Poultry 1.0 /DU 18 Co -Op 0.05 /AC 57 Misc. irrigated crops 1.0 /DU 19 Misc. residential 0.05 /AC 58 Growing houses 50% 20 Vacant commercial 0.05 /AC 59 Special mist. irrigated 15 /AC 21 1 -3 story misc. store building 0 05 /AC 61 Non- irrigated 1 -10 AC 15 /AC 22 4 story & up offices /stores 0:05 /AC 62 Non- irrigated 11 -40 AC 12.5 /AC 23 Regional shopping center 0:051AC 63 Non- irrigated 41 -160 AC 17.5 /AC 24 Comm. shopping center 0.05 /AC 64 Non- irrigated 161 -360 AC 30 /AC 25 Neighborhood shopping ctr. 0.05 /AC 65 Non- irrigated 361 AC and up 5.0 /AC 26 Hotel, motel 50% 70 Vacant institutional 15 /AC 27 Service station 1.5 /AC 71 Church 12.5 /AC 28 Medical /dental /animal hosp. 1.5 /AC 72 Church parking /related 1.0 /AC 29 Convalescent hosp., rest home 0.1 /AC 73 Cemetery 0.5 /CO(unit) 30 Office condominium 0.1 /AC 74 Mausoleum 7.5 /AC 31 Parking lot, garage, used cars 0.1 /AC 75 Mortuary '* 32 Trailer park* 1.5 /AC 76 Public Bldg. (fire, school, library) 30 /AC 33 Theater 7.5 /AC 77 Hospital 7.5 /AC 34 Bowling alley 1.5 /AC 79 Spec. misc. institutional 30 /AC 35 Restaurant 50% 80 Vacant recreational 15 /AC 36 Car wash 1.5 /AC 81 Meeting hall, gym 50 /AC 37 Large chain grocery 0:2 /AC 82 Golf course 7.5 /AC 38 Auto sales /services agency 0'5 /AC 83 Marina, dock *** 15 /AC 39 Misc. commercial, radio " ** 84 Recreational camps station, bank 0.0 85 Non -tax recreational 50% 40 Vacant industrial 0.0 86 Open space easements 1.5 /AC 41 Factory - light manufacturing 0.051AC 87 Agricultural preserve (no contract) 3.0 /AC 42 Factory - heavy manufacturing 0.05 /AC 88 Agricultural preserve (contract) 1.5 /AC 43 Warehouse - processing- storage 1.5 /AC 89 Spec. misc. recreational 1.0 /AC 44 Bulk storage (tanks, etc.) 50°x6 90 Vacant taxable - gov't property 1.0 /AC 91 Improved taxable - gov't property *Exclude Mobilehome Coaches ** Force to 0.5 /Space * ** For ce to 0.4 /Slip for Time Shares " ** Force to 0.4 /Campsite NOTE: Acreage <.5 AC = .05 AC 2015/2016 Poway City Lighting District Page 15 of 17 RESIDENTIAL 09 Mobilehome 10 Vacant residential 11 Single family residence 12 Duplex or double 13 Multiple 2 to 4 units or 2 houses 14 Multiple 5 to 15 units 15 Multiple 16 to 60 units 16 Multiple 61 units and up 17 Condominium 18 Co -op 19 Miscellaneous COMMERCIAL 20 Vacant commercial 21 One to 3 story misc. store bldgs. 22 Four story & up office & store bldgs 23 Regional shopping center 24 Community shopping center 25 Neighborhood shopping center 26 Hotel, motel 27 Service station 28 Medical, dental, animal hospital 29 Convalescent hospital, rest home 30 Office condominiums 31 Parking lot, garage, used car lot 32 Trailer park 33 Theater 34 Bowling alley 35 Restaurant 36 Car wash 37 Grocery or drug - large chain 38 Auto sales and service agency 39 Misc. commercial, radio station, bank, etc. INDUSTRIAL 40 Vacant industrial 41 Factory - light manufacturing 42 Factory - heavy manufacturing 43 Warehousing - processing or storage 44 Bulk storage (tanks, etc.) 45 Extractive & mining 46 Small automotive garages 47 Industrial condominiums 49 Special or misc. industrial WILLDAN � Financial Services IRRIGATED FARM 50 Vacant (water available) 51 Citrus 52 Avocados 53 Vines 54 Misc. trees 55 Livestock 56 Poultry 57 Misc. irrigated crops 58 Growing houses 59 Special or misc. RURAL LAND (NON- IRRIGATED) 61 1 -10 acres 62 11 -40 acres 63 41 -160 acres 64 161 -360 acres 65 361 acres and up INSTITUTIONAL 70 Vacant institutional 71 Church 72 Church parking or related 73 Cemetery 74 Mausoleum 75 Mortuary 76 Public bldg. (firehouse, school, library) 77 Hospital 79 Special or misc. RECREATIONAL 80 Vacant recreational 81 Meeting halls, gym 82 Golf course 83 Marina, docks 84 Recreational camps 85 Non - taxable 86 Open space easements 87 Agricultural preserve 88 Agricultural preserve (contract) 89 Special misc. 90 Vacant taxable - government owned property 91 Improved taxable — government owned property 2015/2016 Poway City Lighting District Page 16 of 17 %WILLDAN Financial Services Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the County Assessor's Map for the year in which this Report is prepared. Non - assessable lots or parcels include land principally encumbered by public or utility rights -of -way and common areas. These parcels will not be assessed. A listing of parcels assessed within the District along with the proposed assessment amounts has been identified as "Fiscal Year 2015/2016 Assessment Roll ", is on file with the City Clerk and is by reference made a part of this Report. 2015/2016 Poway City Lighting District Page 17 of 17