Landscape & Lighting Maintenance District
The City of Kingsburg (the “City”) annually levies and collects special assessments in order to maintain the improvements that provide a special benefit to properties within Assessment District 93-01 (the “District”). The District was formed by the adoption of Resolution 93-50, on September 15, 1993. The assessments within the District are levied annually for the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the “1972 Act”).
The Engineer’s Annual Levy Report (the “Report”) describes the District, any annexations, or changes to the District, and the proposed assessments for the applicable fiscal year. The assessments are based on the historical and estimated cost to maintain the improvements that provide a special benefit to properties within the District and Zones. The improvements within the District and the corresponding costs, including all expenditures, deficits, surpluses, revenues, and reserves, are budgeted and assessed for each Zone.
The County Auditor/Controller uses Assessment Numbers and specific Fund Numbers to identify properties assessed for special district benefit assessments on the tax roll. Following consideration of all public comments and written protests at a noticed public hearing and review of the Engineer's Report, the City Council of the City of Kingsburg (the ”City Council”) may order amendments to the Report or confirm as submitted. Following final approval of the Report and confirmation of the assessments, the Council may then order the levy and collection of assessments for the FY pursuant to the 1972 Act. In such case, the assessment information will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel in the following fiscal year.
The District provides for the maintenance, servicing and operation of landscape and lighting improvements within public easements and right-of-ways, parks, open spaces and appurtenant facilities throughout the District. The District consists of fourteen (14) district benefit Zones (“Zones”).
Each Zone has specific improvements that provide a special benefit to the parcels within the Zone. In general, improvements within the District are open space areas; parkways; and slopes; neighborhood, passive, and community parks. The improvements include: turf, ground cover, shrubs, trees, irrigation systems, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances. Services provided include all necessary service, operations, administration and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.
All parcels identified as being within a Zone share in both the cost and the benefits of the improvements. The costs associated with the improvements, are equitably spread between all benefiting parcels within that Zone. Only parcels that receive benefit from the improvements are assessed, and each parcel is assessed in proportion to the estimated special benefit received.