Landscape and Lighting Maintenance District No. 2 Assessment Levies for Fiscal Year 2022/23

A. Adopt a Resolution of the City Council of the City of Rocklin Ordering the Levy and Collection of Assessments for Landscape and Lighting Maintenance District No. 2 and Confirming A Diagram and Assessment.

B. Adopt a Resolution of the City Council of the City of Rocklin Requesting the Collection of Taxes, Assessments and Liens on the 2022/23 Tax Roll (Landscape & Lighting Maintenance District No. 2).

The City established Landscape and Lighting Maintenance District No. 2 (LLMD No. 2) in 1984 through the State’s Landscape and Lighting Act of 1972. This Act identifies the process required to levy and collect assessments to meet the needs of LLMD No. 2. On May 10, 2022, the City Council set a public hearing date of June 14, 2022, to begin the process of placing liens on the 2022/23 property tax bills for properties within LLMD No. 2.

The California Streets and Highway Code provides that a report shall be prepared for each fiscal year (FY) for which assessments are to be levied and collected to pay the costs of the improvements described in the report. Upon approval of the report, the City Council is required to set a public hearing on the proposed assessments. On May 10, 2022, the City Council approved resolutions No. 2022-89, No. 2022-90 and No. 2022-91, which ordered the Engineer’s report, approved the report and set the public hearing for June 14, 2022.

There are some areas within LLMD No. 2 that were formed prior to the passage of Proposition 218, and therefore the maximum allowable tax has not changed. For areas annexed into LLMD No. 2 after the 1996-97 tax year the maximum taxes are based on a base year rate equivalent to the first year’s actual energy and maintenance costs, increased by an annual 4% inflationary factor.

The City Council approved the annual Engineer’s Report on May 10, 2022, which sets the LLMD No. 2 assessment for FY 2022/23 between $5.00 and $599.88 for a single-family residential parcel. Approval of the two resolutions presented tonight allows the City to impose property tax assessments on parcels to address LLMD No. 2 needs.

There are two resolutions for this item. The first resolution would authorize staff to request that Placer County attach property tax liens ordering the levy and collection of assessments for LLMD No. 2 and confirm a diagram and assessment. The second resolution is required by Placer County to levy and collect assessments and place liens on the 2022/23 tax roll on the City’s behalf. It also indemnifies the County for any errors in tax rolls submitted by the City.