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HomeMy WebLinkAbout1978-06-22 OCR, COUNTY SANITATION DISTRICTS OF ORANGE COUNTY, CALIFORNIA P. D. BOX 8127, FOUNTAIN VALLEY, CALIFORNIA 92708 10844 ELLIS AVENUE (EUCLID OFF-RAMP, SAN DIEGO FREEWAY) June 15, 1978 NOTICE OF ADJOURNED JOINT MEETING DISTRICTS NOS. 1, 2, 3, 5, 61 7 & 11 THURSDAY, JUNE 22, 1978 -6:00 P.M, 10844 ELLIS AVENUE FOUNTAIN VALLEY, CALIFORNIA TELE PH ON ES: AREA CODE 714 540-2910 962-2411 Pursuant to adjournment of the regular meeting of June 14, 1978, the Boards of Directors of County Sanitation Districts Nos. 1, 2, 3, 5, 6, 7 and 11 of Orange County, California, will meet in an adjourned regular meeting at the above hour and date. JWS:jc II BOARDS OF DIRE CTO RS 1 County Sanitation Districts of Orange County, California JOINT BOARDS ADJOUR NE D REGULAR MEETING JUNE 22, 1978 -6:00 P.M~ (1) Pledge of Atlegiance and Invocation (2) Roll Ca ll (3) Appointment of Chairmen pro tern, if necessary (4) ALL DISTRICTS FINAL Post Office Box 8127 10844 Ellis Avenue Fountain Valley, Cal if., 92708 Telephones: Area Code 71 4 540-291 0 962-2411 AGENDA Report re dadication ceremonies for 50 MG D Activated Sludge Treatment Facilities at Rec l amation Pl ant No. 1 (5) ALL DISTR I CTS Consideration of available alternatives for funding 1978-79 operating/capital budgetary requirements: (See enclosed goldenrod sheet) (a) Report of General Counsel re continued levy of ad valorem special assessment (tax rate) on the basis of l egal opinions th~t sanitatio ~ districts ' levy is a special assessment and, therefore, not subJect to Jarvis -Gann - . Alternative III (See enc losed white package) (b) Establishin g a flat r a te special assessment for sewer service and immediate avai l abi l ity to be col l ected on the tax roll - Alternative II (See enclosed yellow package) (c) Discussion (d) Consideration of mot ion declaring intent to fund 1978 -79 budgetary requirements by l evy of a special assessment (tax rate) based upon the ad valorern assessmen t roll in the same manner as before enactment of Proposition 13 (e) (1) Co~sideration of motion declaring intent to fund 1978-79 budgetary requirements by estab li shing and collecting a flat rate special assessment for sewer service and immedi ate av ai l ability on the tax roll, in the event the Districts receive an unfavorable County Counsel opinion regarding (d) above (2) Consid eration of motion directing the General Counsel to draft an agreement between the Orange Coun ty Board of Sup ervisors and the Districts, providing for the Orange County Tax Collector to co~lect the flat rate special assessme nt on the tax ro l l, as a uthorized by the Hea l th & Safety Code (f) Other acti on items, as appropriate (6) EACH DISTRICT (a) Consideration of motions to read ordinance of each respective District • . i-by title only, and waiving r eading of each ordinance in its entir e ty (Must be adopted by unanimous vote of Directors present in each District) See page "A" DISTRICT TITLE 1 ''Ordinance No. 104, an Ordinance Establ i shing Flat Rate Special Assessment for Sewer Service and Immediate Availability" 2 "Ordinance No. 205, an Ordinance Establishing 3 5 6 7 ll Flat Rate Specia l Assessment for Sewer Service and Immediate Availability" "Ordinance No . 306, an Ordinance Establishing Flat Rate Special Assessment for Sewer Service and Inm1ediate Availability" "Ordinance No . 510, an Ordinance Establishing Flat Rate Special Assessment for Sewer Service and Immediate Availability" "Ordinance No. 604, an Ordinance Establishing Flat Rate Special Assessment for Sewer Service and Immediate Availability" "Ordinance No. 717, an Ordinance Establishing Flat Rate Special Assessment for Sewer Service and Immedi a te Availability" "Ordinance No. l105, an Ordinance Establishing Flat Rate Special Assessment for Sewer Service and Immediate Availability" ASSESSMENT $39.79 39.50 42.92 59.70 39.92 38.12 55 .0 3 (b) Discussion and comment (c) Con sideration of motions to introduce ordinance of each repective Di s trict establishing sewer service and availability charges, and pass to second readin g on July 19, 19 78 , at 6 :00 p .m., in the Districts' administrative office: DISTRICT TITLE ASSESSM ENT 1 "Ordinance No . 104, an Ordina nce Establishing $39 .79 Flat Rate Special Assessment for Sewer Service and Immediate Availability" 2 "Ordinance No. 205, an Ordinance Es t a bli s hing 39.50 Flat Rate Special Assessment for Sewer Service and Immediat e Availability" 3 "Ordina nce No. 306, an Ordinance Establishing 42. 92 Flat Rate Special Assessment for Sewer Service and Immediate Availability" 5 "Ordinance No. 510, an Ordinance Establishing 59.70 Flat Rate Special Assessment for Sewer Service a nd Imm e diate Availability" 6 "Ordinance No . 604, a n Ordinance Establishing 39.92 Flat Rate Special Assessment for Sewer Service and Immed i ate Availability" 7 "Ordinance No. 717, an Ordinance Establishing 38 .1 2 Flat Rate Special Assessment for Sewer Service and Imm e di ate Availability" l1 "Ord in an ce No. ll05, an Ordinance Establishing 55. 03 F lat Ra t e Spec ial Assessme nt fo r Se we r Service and Immedi a te Avail a bility" ,.. (7) EACH DISTRICT (8) (9) Consideration of motion of each r espective District to receive a nd file written r e port de scribing each parcel of real property subject to f lat rate s'pecial assessment for sewer service a nd imm ediate availability charges and the amount to be charged each parce l; a nd establi s hing July 19, 1978, at 6:00 p .m., in the Districts' administrative office, as the time and place for hearing re said report: DISTRICT ASSESSMENT 1 $39 .79 2 39.50 3 42.92 5 59.70 6 39.92 7 38.12 11 55.03 ALL DISTRICTS Oth er business and communications, if any EACH DISTRICT Consideration of motions to adjourn : District No. 1 District No. 2 District No . 3 Di s trict No. 5 District No. 6 District No. 7 District No. 11 -3- "A-1" ura:ct:. b/ J.'I/ /ts 2nd 6/19/78 ORDINANCE N.O. AN ORDINANCE ESTABLISHING FLAT RATE SPECIAL ASSESSMENTS FOR SEWER SERVICE AND IMMEDIATE.AVAILABILITY The Board of Directors of County Sanitation District No. of. Orange County, California does hereby ORDAIN as follows: Section 1: Purpose. The purpose of this Ordinance is to establish a system of sanitary sewer service assessments together with immediate availability assessments required to be· paid by property owners for the services and facilities furnished by the District in connection with its sanitation treatment works and sewage collection system. Pursuant to the provisions of Public Law 92-500, and Public Law 95-217 commonly referred to respectively as the Federal Water Pollution Control Act Amendments of 1972 and the Clean Water Act of 1977, the District is mandated thereby to provide a system of user charges. Revenues derived under the provisions of this Ordinance shall be used for the acquisition, construction, reconstruction, maintenance and operation of the sewage collection facilities and wastewater treatment and disposal facilities of the District, together with costs of administration, debt retirement and provisions for necessary reserves. Section 2: Annual Sewer Service Assessments. Each parcel of real property located within the District which is improved with structures designed for residential, conunercial or industrial use, shall pay a flat rate special assessment for sewer service in the sum of $ ---- Section 3: Annual Immediate Sewer Availability Assessment. Each parcel of real property located within the District which is AGENDA~ ITEM #6(A) -EACH DISTRICT "A-1" . . unimproved with structures shall pay annual flat rate special f".. -.. .."l assessment for immediate sewer availability in the sum of $ • --- Section 4: Application of Ordinance. The provisions of this Ordinance shall be in addition to Ordinance No. of 'the District establishing regulations for use of Districts' sewage facilities including provisions for payment of charges· or fees related thereto. Section 5: Exemptions. The provisions of this Ordinance shall apply to all properties in the District and no exemption shall be provided for properties otherwise deemed exempt by provisions of the State Constitution or statute such as properties owned by other public agencies or charitable foundations. Sec·tion 6: Credi ts Against Other Charges Due: The annual flat rate special assessment for sewer service established by the provisions of "this Ordinance, shall be applied as a credit against use charges. imposed upon a parcel of property pursuant to Ordinance No. ~---' Establishing Regulations for Use of District Sewerage Facilities (Industrial Wastewater Ordinance) as amended. · s·ec·tion· 7: Asse·ssment Based on Fiscal Year. The flat rate special assessments for sewer service and immediate sewer avail- ability established by this Ordinance, shall be for the fiscal year conunencing July 1 and terminating June 30 and there shall be no proration of such assessments. · s·e·c·tion 8: Pursuant to the authority granted by California Health and Safety Code Section 5473, all assessments established herein shall be collected on the County Tax Roll in the same manner, by the same persons and at the same time as, together with and not separately from, its general taxes. The County Tax Collector is authorized and hereby ordered to make said collections in accordance -2- . ~I A-2~' AGENDA ITEM #6(A) -EACH DISTRICT II A-2~' i" ~-. . II A-3" with the terms and conditions of agreements between the County of Orange and this District. Section 9: Severability. If any provisions of this Ordinance or the application to any person or circumstance is held invalid by order of court, the remainder of the Ordinance or the application of such provision to other persons or in other circumstances shall not be affected. Section 10: Effective Date. This Ordinance shall become effective inunediately upon its adoption by vote of two~thirds of the members of the Board. Section 11: The Secretary shall certify to the adoption of this Ordinance and shall cause the same to be published in a newspaper of general circulation in the District as required by law. PASSED AND ADOPTED this ~~ day of , 1978. ------- Chairman Attest: AGENDA ITEM #6{A) -EACH DISTRICT -3- II A-3" II BOARDS OF DIRECTORS County Sanitation Districts Post Office Box 8127 of Orange County, California 10844 Ellis Avenue, Fountain. Valley, Calif., 92708 Telephones: (1) (2) (3) (4)· (5) . . JOINT :BOARDS ADJOURNED ·REGULAR MEETING JUNE 22~ 1978 -6:00 P.M . Pledge of Allegiance and Invocation Roll Call Appointment of Chairmen pro tem, if necessary Recognition of special guests ALL DISTRICTS DRAFT Area Code 714 540-2910 962-2411 AGENDA (a) Report re proposed sewer use/availability charge to be collected on the tax bili · (b) Discussion (6) EACH DISTRICTS (a) Consideration of motions to read ordinance of each respective District by title only, and waiving reading of each ordinance in _its entirety (Must be adopted by unanimous vote of Directors present in each District) (See copy in Directors' meeting folders): (1) DISTRICT NO. 1: (2) DISTRICT NO. 2: (3) DISTRICT NO. 3: (4) ·DISTRICT NO. 5: (5) DISTRICT NO. 6: (6) DISTRICT NO. 7: (7) DISTRICT NO. 11: (b) Discussion and comment 'Citem #6 continued on page 2) "Ordinance No. 104, an Ordinance Establishing Sewer Use and Availability Charges" · "Ordinance No. 205, an Ordinance Establishing Sewer Use and Availability Charges" "Ordinance No. 306, an Ordinance Establishing Sewer Use and Availability_ Charges" "Ordinance No. 510, an Ordinance Establishing Sewer Use and Availability Charges" "Ordinance No. 604, an Ordinance Establishing Sewer Use and Availability Charges" "Ordinance No. 717", an Ordinance Establishing Sewer Use and Availability Charges" "Ordinance No. 1105, an Ordinance Establishing Sewer Use and Availability Charges" (6) ! EACH DISTRICT (Continued from page 1) ~ (c) Consideration of motions to introduce ordinance of each respectiv4 District establishing sewer use and.availability charges, and pa.sis to second reading on July 19, 1978, at 6:00 p.m., in the Districts' administrative office: · , ... j (1) DISTRICT NO. 1: (2) DISTRICT NO. 2: (3) DISTRICT NO. 3: (4) DISTRICT NO. 5: (5) DISTRICT NO. 6: (6) DISTRICT NO. 7: (7) DISTRICT NO. 11: "Ordinance No~ 104, an Ordinance Establishing Sewer Use and Availability.Charges" '.'Ordinance No. 205 , an Ordinance· Establishing Sewer Use and ·Avai_labili ty Charges" -"Ordinance No. · 306, an Ordinance Establishing Sewer Use and Availability Charges" · "Ordinance No. 510, an Ordinance Establishing Sewer Use and Availability Charges" "Ordinance No. 604, an Ordinance Establishing Sewer Use and Availability Charges" "Ordinance No. 717, an Ordinance.Establishing Sewer Use and Availability Charges" "Ordinance No·. 1105, an Ordinance Establishing . Sewer Use and Availability Charges" (7) EACH DISTRICT (8) (9) (a) Consideration of motion of each -respective Pistrict to f~ceive and.file wr~tten report describing each parcel of real property subject to sewer - use and availability charges and the amount to be charged each parcel; ~ and establishing July 19, 1978, at 6:00 p.m., in the Districts' administra- tive office, as the time and place-for hearing re said.report:. (1) DISTRICT NO. 1· (2) DISTRICT NO. 2 (3) DISTRICT NO. 3 (4) DISTRICT NO. 5 (5) DISTRICT NO. 6 (6) DISTRICT NO. 7 (7) DISTRICT NO. 11 ALL DISTRICTS Other business and communications, if any EACH DISTRICT (a) Consideration of motions to adjourn: . (1) DISTRICT 'NO. 1 (2) DISTRICT NO. 2 \..,J' (3) DISTRICT NO. 3 (4) DISTRICT NO~ 5 (5) DISTRICT NO. 6 (6) DISTRICT NO. 7 (7) DISTRICT NO. 11 -2- f BOARDS OF DIRECTORS County Sanitation Districts Post Office Box 8127 of Orange County, California 10844 Ellis Avenue Fountain Valley, Calif., 92708 Telephones: II (1) (2) (3) @)) (5) FI LE ---··-- JOINT BOARDS ADJOURNED REGULAR MEETING JUNE 22, 1978 -6:00 P.M. Pledge of Allegiance and Invocation Roll Ca ll Appointment of Chairmen pro tern, if necessary ALL DISTRICTS Area Code 714 540-2 910 962-2411 FI NA L A G E H D A ADJOU RN MENTS POSTED •• ::- C0!.11' & MILE AGE .•.. ~ •••.• rll[S SCT UP .......... k'.': ..... . RESO! uw:rns CERTIFIED .. v u:n c.r.:> ·:i ii m m ............ -1:1 1 ~11 . itS wr:ri TEN .. :::::::_ MI NUTES HLED ....... V- Report r e dedication ceremonies for SO MGD Activated Sludge Treatment Facilities at Reclamation Plant No. 1 ALL DISTRICTS l!TTER ··-·-···- VC _ •• TKLR ·- Consideration of avai l able altern atives for funding 1978 -79 operating/capital budgetary require me nts: (See enclos e d golde nrod @ sheet) Report of General Counsel re continued levy of ad valore m s pecial assessment (t ax rate) on the basis of l egal opinions tha t s anit a tion di stricts ' levy i s a special assessment and, therefore , not subject to Jarvis-Gann - Alternative III (See enclos ed white pack age) ---- F1LE .•...••...•••••..• LETIER ···-······-· A/C .•.. TKLR .••• FILE ···--- LETTER····--- A/C ._.TKLR - FILE .••.•..•...•••.... LETTER ·······-·- A/C .... TKL R -- ------·- FILE --··-··-···· LETTER -·--··- A/C -•• TKLR - ~~ (b) Establishing a flat rate special assessment for sewer service and immediate ava ilability to be collect e d on the tax roll - Alternative II (See enclosed ye llow package) (c) Di scussion (d) Consideration of motion dec l aring intent to f und 1978 -79 budgeta ry requirements by lev y of a speci a l asses s ment (tax rat e ) b a s e d r<\\S upon the ad valorem a s sessment roll in the same manner as before enactment of Proposition 13 (e) ~Consideration of motion declaring intent to f und 1978-79 bud getary requir e m e n~s by es t ablishing and co llect i ng a flat IV)\~ rate special assessment for s'ewer service and immediate ava il abi lity on the tax roll, in t he event the Di s tricts receive an unfavorable County Coun se l opinion r e garding (d) above (2) M,\,S Con s i deration of mot i on directing the General Counsel to draft an agree ment between the Orange County Bo a rd of Supervisors and the Districts, providing for the Or an ge County Tax Collector to co ll ect the flat rate special assessment on the tax roll, as a uthorized by the Health & Safe ty Code (f) Other action items, as appropriate (6) EJ\Cll DISTRICT .~ PILE ···-············· ~ Consideration of motions to read ordinance of each respective District by title only, and waiving r ead ing of each ordin ance in its entirety fV\l~ (Must be adopted by unanimous vote of Directors present in each District) See page "A" LETTER ............. . A/C .-TJ<llt .... DISTRICT -ROLC'C'AU VOTE ........ ~ls 1 ROLL CALL VOTE .......... ~ 2 ROLL CALL VOTE .... M....M.l> 3 RnLL CALL VOTE .•• --1::1.l> 5 ROLL CALL VOTE ...... .....M/> 6 ROLL CALL VOTE .......... M /~ 7 ROLL CALL VOTE ....... M ... J!l}; 11 TITLE "Ordinance No . 104, an Ordinance Establishing Flat Rate Special Assessment for Sewer Service and Immediate Availability" "Ordinance No. 205, an Ordinance Establishing Flat Rate Special Assessment for Sewer Se rvice and Immediate Availability" "Ordinance No. 306, an Ordinance Es tablishing Flat Rate Special Assessment for Sewe r Service and Immediate Availability" "Ordinance No . 510, an Ordinance Establishing Flat Rate Special Assessment for Sewer Service and Immediate Availability" "Ordinance No . 604, an Ordinance Establishing Flat Rat e Sp e cial Assessment for Sew er Service and Immediate Availability" "Ordinance No . 717, an Ordinance Establishing Flat Rate Special Assessment for Sewer Service and Immedi a te Availability" "Ordinance No . ll05, an Ord i nance Establishing Flat Rate Special Assessment for Sewer Service and Inunediate Availability" Discus sion and comment ASSESSMENT $39.79 39.50 42.92 59.70 39.92 38.12 55.03 FI LE .. ---······-···· Lm ER _ ........... . (b) (c) A/C -~V · ~~v Con sideration of motions to introduce ordinance of each respective District esta blishing sewer service and availability charges, and pass to second reading on July 19, 1978, at 6:00 p.m ., in the Districts' administrative office : M\7 DISTRICT ROLL CALL VOTE ..........•.. -1 N\\ ~ 2 ROLL CALL VOTE ............. - N\\S 3 ROL[ CALL VC'TE .............. - M\S. s ROLL CALL VOTE .............. - ROLL CALL VOTE ............. 14 { S 6 ROLL CA LL VOTE ........... M( .S . 7 ROL L CA LL VOTE .t!J,\$. 11 TITLE "Ordinance No. 104, an Ordinance Establishing Flat Rate Special Assessment for Sewer Service and Inunediate Avail a bility" "Ordinance No . 205, an Ordinance Establishing Flat Rate Special Assessment for Sewer Service and Immediate Availability " "Ordinance No. 306, an Ordinance Es tablishing Flat Rat e Special Assessment for Sewer Service and Immediate Availability" "Ordinance No. 510, an Ordinan ce Establishing Flat Rate Special As s essme nt for Sew e r Service and Imm e diate Avail a bility" "Ordinance No . 604, an Ordinance Establishing Flat Rate Special Assessment for Se we r Service and Immedi a t e Availability" "Ordinance No. 717, an Ordina nce Establishing Flat Rate Sp ecial Assessment for Se wer Service and Imm e di a te Availability" "O rdinan ce No. ll05 , a n Ordinance Es tabli s h ing Flat Ra t e Sp e c i a l Assessme nt for Se wer Se rvice and Immediat e Availability" ASSESSME NT $39.79 39.50 42.92 59 .70 39.92 38.12 55.03 (7) l'llf ·--··-··-···- LETTER ···-········· AJC . _.TKLR ·-· (8) (9) EACH DISTRICT Con s ide r a tion of motion of each respective District to receive a nd file writt en report d escribing each parcel of real prope rty subject to flat r a te special assessment for sewer service and immediate availab ility ch a rges and the amount to be charged each parce l; a nd est a blishing July 19, 1978, at 6:00 p.m ., in the Districts' administra tive office , as the time and place for hearing re said r e port: DISTRICT ASSESSMENT Mf-:. 1 $39.79 W\\ ==-2 39.50 M\S 3 42.92 ~\S 5 59 .70 f'lt\<t;:. 6 39.92 M/$ 7 38.12 Mt~ 1l 55.03 ALL DISTRICTS Other business and communications, if any EACH DISTRICT Consideration of motions to adjourn: District No. 1 (.p: 4~ District No. 2 eo ··~'-" District No. 3 ~'.-4 (,o District No. 5 (p ·. c.4 0, District No. 6 (()'. 4fo District No. 7 lo •. '-l Co District No. 11 c.o ·.~lp -3- "A-1" Draft 6/14/78 2nd 6/19/78 ORDINANCE N.O. AN ORDINANCE ESTABLISHING FLAT RATE SPECIAL ASSESSMENTS FOR SEWER SERVICE AND IMMEDIATE AVAILABILIT~ The Board of Directors of County Sanitation District No. of Orange County, California does hereby ORDAIN as follows: Section 1: Purpose. The purpose of this Ordinance is to establish a system of sanitary sewer service assessments together with immediate availability assessments required to be paid by property owners for the services and facilities furnished by the District in connection with its sanitation treatment works and sewage collection system. Pursuant to the provisions of Public Law 92-500, and Public Law 95-217 conunonly referred to respectively as the Federal Water Pollution Control Act Amendments of 1972 and the Clean Water Act of 1977, the District is mandated thereby to provide a system of user charges. · Revenues derived under the provisions of this Ordinance shall be used for the acquisition, construction, reconstruction, maintenance and operation of the sewage collection facilities and wastewater treatment and disposal facilities of the District, together with costs of administration, debt retirement and provisions for necessary reserves. Section 2: Annual Sewer Service Assessments. Each parcel of real property located within the District which is improved with structures designed for residential, commercial or industrial use, shall pay a flat rate special assessment for sewer service in the sum of $ ---- Section 3: Annual Immediate Sewer Availability Assessment. Each parcel of real property located within the District which is AGENDA ITEM #6(A) -EACH DISTRICT "A-1" ..,,;. . unimproved with structures shall pay annual flat rate special assessment for immediate sewer availability in the sµm of $ --- Section 4: Application of Ordinance. The provisions of this Ordinance shall be in addition to Ordinance No. of the District establishing regulations for use of Districts' sewage facilities including provisions for payment of charges or fees related thereto. Section 5: Exemptions. The provisions of this Ordinance shall apply to all properties in the District and no exemption shall be provided for properties otherwise deemed exempt by provisions of the State Constitution or statute such as properties -owned by other public agencies or charitable foundations. Seetion 6: Credits Against Other Charges Due: The annual flat rate special assessment for sewer service established by the provisions of this Ordinance, shall be applied as a credit against use charges. imposed upon a parcel of property pursuant to Ordinance No. , Establishing Regulations for Use of District Sewerage Facilities (Industrial Wastewater Ordinance) as amended. · Sec·tion· 7: Assessment Based on Fiscal Year. The flat rate special assessments for sewer service and immediate sewer avail- ability established by this Ordinance, shall be for the fiscal year commencing July 1 and terminating June 30 and there shall be no proration of such assessments • . s·e·c·tion 8: Pursuant to the authority granted by California Health and Safety Code Section 5473, all assessments established herein shall be collected on the County Tax Roll in the same manner, by the same persons and at the same time as, together with and not separately from, its general taxes. The County Tax Collector is authorized and hereby ordered to make said collections in accordance -2- ~I A-2~' AGENDA ITEM #6(A) -EACH DISTqJCT "A-2" ,. .~_··--·-t"" .... - "A-3" with the terms and conditions of agreements between the County of Orange and this District. Section 9: Severability. If any provisions of this Ordinance or the application to any person or circumstance is held invalid by order of court, the remainder of the Ordinance or the application of such provision to other persons or in other circumstances shall not be affected. Section 10: Effective Date. This Ordinance shall become effective inunediately upon its adoption by vote of two-thirds of the members of the Board. Section 11: The Secretary shall certify to the adoption of this Ordinance and shall cause the same to be published in a newspaper of general circulation in the District as required by law. PASSED AND ADOPTED this ~~ day of I 1978. ------- Chairman Attest: '· AGENDA ITEM #6(A) -EACH DISTRICT "A-3" -3- \ C~~NTY SANITATION DISTRICTS OF ORANGE COUNTY, CALIFOR NIA P. 0. BOX 8 1 27. FOUNTAIN VAL.LEY. C ALIFOR NIA 92708 10844 ELLIS AVENUE (EUCLID OFF-RAMP. SAN DI EGO FREEWAY) Mr. V. A . Heim County Auditor-Controller County of Orange 630 No rth Broadway Santa Ana, CA 92701 Dear Vic: June 20, 1978 As you know, the County Sa nitation Districts of Orang e Co unty were founded in 194.8 , pursuant to provisions of the County Sanitation District Act and pursuant thereto, each of the in- dividual Districts has a nnual ly adopted a budge t to provide TEL EPHONES: AREA CODE 714 540-29 10 962-24 11 for the joint opera tions, the capital outlay, and the individual District construction and operation . Upon adopt ion of that budg e t, it was forwarded to your office and ultimate ly to the Board of Supervisors for purposes of establishing an ass essment charge to be determined b ased upon the ad valorem r ea l property tax rolls. While it is in the appearance of a norma l ad valorem real property tax, in point of lega l fact , however, it h a s been determined simply to be a "special assessment" as distinguished from a tax in that it is desi gned to serve a spe.cial purpose and furthermore is l evie d only up on those proper ties con taine d on the secured roll, i.e., land and improve ments. Th i s year, in the preparation of our individua l and joint operation budgets, the Board of Directors took into consideration the practical impact of the Jarvis/Ga nn Initia tive. As is indicated in the legal opinion of the Districts' Gen e ral Counsel, which I am en - closing for your r e ference, this special asses sment, not being a tax, is outside of the scope of Proposition 13, and therefore, the limits created thereby are not applicable. We have not adopted any new procedure relative to the raising of nece ssary revenue to fund the Districts' budgets nor for the col - lection of same . The Districts feel quite comfortab l e in their pos ition that a special a ss essment that is levied based on a n ad valorem rate is Mr . V. A. Heim June 20, 1978 Page 2 COUNTY SANITATION DISTRICTS of ORANGE COUNTY, CALIFORNIA P.O.BOX 8127 10844 ELLIS AVENUE FOUNTAIN VALLEY, CALIFORNIA 92708 (714) 540-2910 (714) 962-2411 not only the most equitable solution, but is expressly contem- plated in the law and has been so established by opinion of the Orange County Counsel dating back as far as July, 1950. Addi- tionally, as the General Counsel's opinion points out, this analysis has been supported by the decisions of the California Supreme Court, and therefore, we do not see any basis upon which to change the present method of revenue raising in order to operate the Districts. If any particular change in your processing of the Districts' budgets and establishing a rate based on ad valorem, which will produce the necessary revenues, is required, the Districts must take innnediate action through their Boards of Directors. May I have the benefit of your thoughts at the earliest possible moment? cc: Members of the Boards of Directors Fred A. Harper General Manager "--1/ JAMES G. ROURKE THOMAS L. WOODRUF'F' ALAN R. WATTS ALAN R. BURNS June 20, 1978 Mr. Fred A. Harper General Manager LAW OF'F'IC£S OF' SUIT£ 1020 CALIFORNIA FIRST BANK BUILDING IOSS NORTH MAIN STREET SANTA ANA, CALIFORNIA 92701 County Sanitation Districts of Orange Co. 10844 Ellis Avenue Fountain Valley, CA 92708 0 P I N I 0 N AREA COOE 714 835-6212 OF' COUNS£L KENNARD R. SMART, .JR. This letter constitutes the opinion of this office in response to the following question which you have submitted. Question -Do the provisions of the Jarvis-Gann Initiative (Propostion 13) as approved by the voters on June 6, 1978, prohibit the Districts from levying the charges against all real property and improvements in the Districts, that have been levied in all prior years? Answer -While Proposition 13 applies in general to the Districts, it does NOT bar them from levying a charge for service, based upon the ad valorem assessment roll of the County, in the same manner as was done before Proposition 13 was enacted. Discussion -The conclusion reached in this opinion is based primarily upon two separate judicial determinations of 1946 and 1950 respectively together with previous written opinions of the Orange County Counsel dated July 13, 1950 and February 11, 1970. The fundamental basis for this opinion rests upon the rather clearly defined legal distinction between a "tax" and a "special assessment". If the Districts were to levy a "tax" based upon the ad valorem property rolls of the County, then the provisions of Proposition 13 would govern and only a pro rata allocation of the maximum 1% levy could be expected. However, Proposition 13 does not address itself to assessments in the restrictions recited in Section 4 thereof, therefore it is not applicable and no limits of levy are imposed. Initially, reference is made to the levying authority contained in our District enabling legislation, the County Sanitation District Act (Health and Safety Code Section 4700 et seq.) Section 4747 thereof Mr. Fred A. Harper June 20, 1978 Page 2 provides as a District power, the authority to ••• "cause to be levied and collected taxes upon all the taxable.real property in the District, " Further, Section 4815 provides that after the District board furnishes a written statement for operations and maintenance, together with capital improvements for the forthcoming year (the "budget") the County Board of Supervisors " •.• shall, at the same time and in the manner of levying other county taxes, levy separately and cause to be collected a tax upon the taxable real property in the district .••• " Initially, it would appear that the levy on behalf of the Districts is in fact a "tax". However, as indicated above, the interpretation of "tax" has been rendered by both the State Supreme Court and the Court of Appeal. In the case of Northwestern Mutual Life Insurance Company vs. State Board (1946) 73 Cal App 2d 748 discussed at some length that in the case before it, involving the Los Angeles Flood Control Act, the use of the word "tax" throughout the act was not controlling or conclusive, but rather when reviewed in light of special benefits conferred on real property, a determination must be made that it is an assessment. The Cour·t in Northwestern further held: "There is a broad and well-recognized distinction between a tax levied for general governmental or public purposes and a special assessment levied for improvements made under special laws of local character' •••• 'While the .power of assessment comes from the general power of taxation it must not be confounded with it, for as we have seen ••• the words 'taxation' and 'assessment' are employed in the Constitution to represent different modes of exercising the general power of taxation, and also as indicating different objects and purposes in aid of which a resort to the taxing power may be had. In their origin and legal or constitutional complexion they are the same; but in the mode of their exercise, and in the effect of such exercise upon the property of the taxpayer they are essentially 'different' •.•. A special assessment is taxation in the sense that it is a distribution of that which is originally a public burden. Clearly, however, a special or local assessment is not a tax in the sense of a tax to raise revenue for general government purposes. Taxes for revenue, or 'general taxes' as they are sometimes called by distinction, are the exactions placed upon the citizen for the support of their government, paid to the state as a state, the consideration of which is protection or service by the state, whereas special or local assessments, sometimes called special taxes, are imposed upon property within a limited area for the payment for a local improvement supposed to enhance the value of all property within that area. To enumerate significant differences between a special assessment and a tax, it may be observed: Mr. Fred A. Harper June 20, 1978 Page 3 (1) A special assessment can be levied only on land; (2) a special assessment cannot (at least in many states) be made a personal liability of the person assessed; (3) a special assessment is ordinarily based wholly on benefits: and (4) a special assessment is exceptional both as to time and locality. The imposition of a charge on all property, real and personal, in a prescribed area, is a tax and not an assessment, although the purpose is to make a local improvement on a street or highway. A charge imposed only on property owners benefitted is a special assessment, rather than a tax, not withstanding the statute calls it a tax. It has been ruled that a special assessment is not, in the constitutional sense, a tax at all.'" In a later case, Cedars of Lebanon Hospital vs. Los Angeles County et al (.1950) 35 Cal 2d 749, the California Supreme Court reaffirmed the holding in Northwestern, which drew a distinction between a "tax" and "assessment" and again held that despite constant references to "tax" in the act, it in fact conferred authority upon District merely to levy an "assessment". The Court in Cedars further held that the levy for services being ad valorem rather than a specific lien type of special assessment, rs not the determinative factor but instead the criteria is whether the exaction is compensation for a benefit to the property upon which it is made. Conclusion The above cited authorities are not only clear, but still controlling and therefore the proposed.levy by the Districts based upon ad valorem of real property constitutes a "special assessment" and not a"tax" and it therefore not restricted in amount by Proposition 13. The revenues received are for a limited purpose and provide a direct be fit to those properties upon which the charge is levied. itmd ~ f/--h!'~. Thomas L. Woodruff General Counsel , \ ' AVJ\ I LJ\BLE J\L TERt lf\T I 'JES FOR rUNO I NG 1978-79 OPERf\T I NG/C/\P ! T/\L FUllD I NG REQU IREMEN TS JUN E 14, 1978 AGEND A ITEM 11 5 • I \ \ } J ARVI S-GANN WIL L REDU CE TH E DI ST RICTS' CU RR EN T (1977 -78) $2 1.4 MILLION TAX LEVY BY A MIN IMUM OF 58 % IF TH E DI STRICT S RECE IVE A PRO-R ATA SHARE OF THE TAXE S ALLOWED TO -BE COLLECTED BY THE TA X LIMIT /\T ION I NIT IATIV E, TO A MAX IMUM OF 100 % I F THE DI STRICT S RECEIVE NO TAX ES UND ER THE /\LL OCATIO N METH OD YET TO BE DECIDED OY THE ST ATE LEG I SL/\TURE. ALTER NA T IVE ME THODS OF FU ND I NG THE DISTRICT S SE~/AG E COLL ECT ION, TR EA TME NT AND DISPO SAL ACTIVITIE S FO R 1978-7 9 AR E AS FOLLOW S: I -FUND 197 8-7 9 RE QUIREM ENTS FROM CO NS TRUCTI ON RESER VE FU NDS ~ MA J OR ADVANTAGE -NO ADDIT IONA L ADM I NI STRA TIVE OV ERHEAD CO STS FOR 197 8-79 -MA J OR DI SA DV ANTAGE S -FU NDS RE SERVED FOR CON STRUCTI ON TO COMP LY WITH FED ERA L AND STATE LAWS ~/OU L D BE DI VERT ED FRO M CAP ITAL TO OPERAT I NG -NEED ED AND/OR REQU IRED CON STRUCT ION PROJ ECTS WOULD BE DEL AYE D FU NDS WOULD HAVE TO BE RE PAI D TO CO NST RUCTI ON RESE RVE S IN FUTU RE YEARS REQU I RI NG DI SP ROPOR - TI ONATE LY HIGH ER CHARGE I N THO SE YE ARS -LO SS OF I NTEREST EAR NI NGS I I -FUND 1978-79 REQUIREM EN TS BY ES TABLIS HIN G A FL AT RA TE US ER/A VA I LA BI LITY CH AR GE AGA I NST EACH PARCE L OF PROPERTY TO BE CO LLECTED BY THE TAX BI LL -MA J OR ADVAIHAGES -PROVIDES FI NA NCI NG FOR 1978 -79 OPERATI NG AND CAPITA L RE QUIREMEN TS WIT HOU T SUB STAN TI AL USE OF CO NS TRUCT ION RESERVES -STAB IL IZES PR OPERTY O\./NER SH AR GES AND DISTR ICTS CASH F LO\~ -ACCOM MOD ATES PH AS ING OF USER CHA RGE/R EVEN UE PROG RA M REQU I RED TO BE I MP LE t\EN TED IN 1979-80 BY EP A AND S\·!R CS -MAJ OR DI SADVANTAG ES -REQU I RES PUBL IC NOT ICE AN D H EAR ll~G S I N A RE LATIVEL Y SHORT TI ME FRAME TO IMPL EMEN T DI STRICT S ~I I LL I NCUR ADDED ADM I NIST RATIVE OVER HEA D CO ST TO IM PLEMEN T (ES TI MATED AT BETWE EN $75,000 TO $105,0 00) PLU S AD DED CH ARGE TO COLLECT ON TAX BIL L -POSS I BLE PUBLIC OACK LAS H I N VI EW OF J AR VI S-GAN N MANDA TE -FLAT USE CH ARG E IS NOT EQUIT AB LE II I -CO NT I NU E TO LEVY FULL TA X RAT E NEC ESSAR Y TO r UND 1978 -79 REQU IREMEN TS ON TH E BAS I S OF PR EVI OU S COU NTY COUNSE L OP I NION THAT SANIT ATION DI STR ICT LEV Y I S A 1 1SPECIAL ASSE SSMCNT 1 1 • SA ID OP I NION MAY THUS EXCLUDE TH E DI STRl tT S FROM APP LICAT ION OF J ARV I S-GA N :~. -MAJO R ADVAN TAGE -NO ADD IT IONA L ADMIN I STRA TIV E OVE RHE AD COS TS FOR 197 8··79 -MAJOR DI SADVANTA GES -COU NTY COUNSE L HAS NOT YET RU LED ON THI S OP INiO N RELAT IV E TO J AR VIS-GANN -MAY RESULT IN l !TIGAT ION AN D TH E CO UR TS MAY FIND AGAll~S T Tll l S I NTERPRET;.\l ION I i 37-?7 7 3i.1i t I .{".,1 _,> AGENDA ITEM NO . Sb ALT ERNATIVE II Esta blishing F l at Rate Speci a l Assessment for Sewer Service and Imm e diate Ava ilabil i ty to be Collected on the Tax Roll .:: ... ~~ . :1;1· .. J ·r-$ -T_·~- -.. '•, .... ·: v LEGAL OPINION u ,, ... LAW Otf'ICC& 0, •.' Rou~ke & '\1oo<lr11ff ." ~"'••U:& O. ft0UftK£ .. 1H()H>-& t...~00'-Vf' .. SUITE t020 CA'-tr'OFU~e"· "IPUIT lilANK taUl"'CliHO t0&"6 NORTH MAIN .OTRC£1' . ARCA c;oo£ 714 .,,,. Otll · • ~LAN ·R.WATTS Te&.CCO,,IC:A · 171•1 e~&· 770? f\Cto .. ~.SMAA1, JR. : . . . . . S'A.NTA A·NA, CAUr-ORNIA 9Z?QI · ;. ALAN A. &uftka .... .. : . ... · .. ~ . . . . . .. ~-.... : . : ... : •.. -~ MEMORANDUM ·.• .. : ·" To:· :: ... Mt.: .. .,·.-A·;· Ba.rper · ·. · · . . . . ·. · : . County Sanitation: Districts::-.·.· .... · ·:- : .· ..... _:· , ............. : · .... ·. . . . ·As I indicated to you previously·, to establish ~uoh a charge and have it collected with the annual tax bill, woul~· require compliance wit~ the provisions of California Health.and Sa~ety Cod7 sections·5471 et set., which I unde>:- . stand is presently being studied to determ ne the costs and.·necessary procedures .to give the required statutory notices. ·1n reviewing the proposal.to establish a uniform flat rate char9e for the services rendered by the District, I have concluded that-to.~o so is essentially the same as outlined in the variable charge. procedure which vou have utilized in the past and which you contemplate using during fiscal year 1978-79. Specifically, and for the reasons . . set forth ·in my opinion letter of June 20, I am of the· · further opinion that such a charge would also be deemed "a . special .assessment charge" and not a .. tax" as that term has· ·been judicially defined and those cases cited .in the June· 20th memorandum. For that reason,· the conclusion relative to ,, ... ·: ., .. :! • .. . : .. : ::,~·. .._. . ·.··-... - ..... .. ~: . . . . . ... . '· · .. Mr. F.A. Harper Page Two June 22, 1978 .. •.··· . . ·.· . ·::: the variable charge is identical with respect to the flat rate charge--namely, that-the .restrictions imposed by the _. enactment ·of Proposition 13 · would not be applicable to . . the District, and therefore, the amount · to be levied as a .. . ·.·:flat rate can be established by -the Board of Directors .as·· · · .· that which is necessary to ·.fund the budget without concern·~.- · .. '.to recei'ving a proportionate allocation out of the one ·. ··:. ~·.-:·:_: · ... percent tax levy that will be made by the County Doard. · . · · · ... of. Supe~isors •. : · . · . . .. :. . . _:-". · · · .· . · . . . . .-: . · .. .. ~ ... .. .. -".·As ·.indicated previously, if either a flat rate or a >> · · .. · · ·: .. :rate .. b~sed -.upon. the ad· .valorern of real property is con..-.. ~-.. ·-:.·/ sidered ·to be· "a· tax"~· it ·could not be levied in an amount.: ·· : . · ·, -~·=.'.: ·beyond ·t.hat .which: ;s .a':1tho~ized per allocation bl? action· . · " :'::·:'" :.;..,·.~ of the· Board .. of Supervisors.·from the total tax rate levy· : , ' · · .-.. :-.,~ · ""permitted .'·by _ .. }l.roposition ).~ ~ -: .... ~ .... ·:< -;'.::: . .-:.·-;_ · ...... ·. . · ..... · . : . . . . . ·~ .. :->/.:,:.-.~f,~ .:'_ ......... ·-·: .:·:.>> ".;··~·::._:;:>:· ;·=:-. ... :-: ... _.':'. .. :_ ,-.:-_. .. ::·-.: ... ·~-·'.:.,:~·.:·: .. :-•. :"..··::-.:._··: ... . ..~, .. ·"" .. . ":· ·:.,·· · :·:-'_"".,. .. ;rt._ is :my>"ftirther :0.pinioh. :that 1n point of fact, the: . ·.: .. ~ .::_·: __ .··:.~ establishment .·of·· a ·flat rate· .·spec'ial ·service charge,: . .-.. :< ".··' .'< ... ··· .. :· ...... ::_·:: "·\';_.~~ constitutes ·a ."user chargen, ·which beyond the legal .· ~. -. :::_.-. ..... · .. ~r·:: .. :.· .. ··; .. :·· ·.~~~:: 'distinction· as· set forth in the June 20 opinion, appea~s ·: · .... ': .-.. '.· /·:~ . to be ~learly beyond the scope ·o_f· Proposition 13 limitation~,·:. ·_·:_ t :-_,.~ . . and woµld be permissible for levy in any artsaunt necessary· ·< · ·· ,..: ·~· /- . to provide. the service: to the ::individual .users. · ·· ·· . . ~. ', ::_ .. ':,,.,\:·.;;~.:.<:\:~(.;:~·--·::: ··:.·.·.'. .. :·~·'..· ... :~, ;~·· ........ :::':~ _:_ .. ;:··/;~' .... ~;:,:,'.-·· :::.;·:;'/.' ",·. \· : · · · 'l'hOl!las ~oodruff · . · · · ;.~ ~:; '. :--~~~:~:~~·?_:--;..-._( .. ~:_(?~.· . ._ .. : : . :>t;eral .Counsel ' · . . .. ·.. . . . ··:· : . . . . .. ·:.·. :·~·., ·... . . . . : ....... : . . . ~.. . .. . . . . . ·:.: :, . . . . ... · •. · .. ·~ . ... · .. -. . . -... : ·~:·. ,.~ ··. · ... ·. . . : . :. ,• : ' . . ·. · : "}F .... ~.~\_:.i ··.. ··x: ... , , . : : · .. · -"~·' , . , . .. . ... --.. : :~-::·:·· ... : ; . ·. . .. · · .. .. .. : ' · ... ~ . . . ·.. . . . . .. : ·-. :: It ~. • • ~· ... • • .. • . _ .. :.·~. · ... · .• :· .. · . -.. . ··-:; ". . . ··: ; · .. ·.. ·. ~ .. -.. . ·. . . ·. .-. . ... ...: ~----..,....-_____ _..... _____ ---:-______ ~ ...... •• ... · ..... :.· ............ • ' .. ·· .. : :· .. ;·. . ·-.: •: . . ,... r-- .. .... Repor.t Required By Section 5473 ,of the Health and Safety Code -::-::.= REPORT RE SEWER SERVICE FEES-- COUNTY SANITATION DISTRICTS OF ORANGE COUNTY, CALIFORNIA PREFACE COUNTY SANITATION DISTRICTS of Q RA NGE C OUNTY . C ALIFORNIA P O .BOX 8 127 10844 ELLIS AV ENUE FO UNTAIN VAL LEY. CALI FO RNIA 92 706 (7 14 ) 540-2910 (7 14) 962-2411 This report is prepared pursuant to the requirements of California Health and Safety Co d e Section 5473. The purp ose of said report is to giv e public notice o f the intent of the County Sanitation Districts to conside r the adoption of an Ordinance that will pr e scribe f e es and cha r g es for sani t ary sewer services provided by the Districts and to be charg ed to respective parcels of property within the territoria l juris- diction of the Districts. This report contains a description of each parcel of real property that will receive the services of the Districts and have access to utilization of the facilities, said parcels of real property b e ing describ e d by reference to maps prepared in accordance with Section 327 of the California Revenue and Tax ation Code and on file in the office of the County Assessor, with copies on file in the office of the Clerk of these Districts. Additionally, this r e port sets forth the amount of the charg e for each parcel f or fiscal year 1978-79. The Ordinance under consideration by the governing Board of Directors of these Districts will provide revenues which shall be used only for the acquisition, construct ion, r e construction, maintenance and op e ration of sanitary sewer facilities, and shall not be used for the acqui s ition or construction or mainte- nance of new local stre et sewers or l a terals as distinguished from main trunk, intercep tor and outfall s e wers provided by these Districts . If the propos e d Ordinance is adopted, the legislative authority may elect to have such charges for the forthcoming fiscal year collected on the tax roll in the same manner, by the same persons, and at the same time as, together with and not separately from, the general taxes of these Districts and the County of Orange. At the time stated in the notice setting the public hearing on this report, the governing Board of Directors shall hear and consider all objections or prote sts, if any, to said r e port referred to in said notice, and may continue the hearing from time to time. DATED: June 22, 1978 Thomas L. Woodruff, General Counsel .. Supporting Material for Flat Rate Special Assessment for S_ewer Service and Immediate Availability Charge . . ALL DISTRICTS PRE LIMINARY ESTI MATE OF ANNUAL -FLAT RATE SPEC I AL ASSESS~1Ef JT FOR SEWER SERVI CE & If·ir1EDIATE AVAILABILITY 1978-79 Estimated Operating & Capital Requirements District (Collection System) Construction & Reserves J oint Works (Treatment Plant) Construction and Equi ty Purchase & Reserves Joint Op e r ating (Treatment Pl ant) Expense Di st rict Op erat in g & Other Expenditures Distribute Upp er Basin Joint Works Equ i ty to other CSD's TOTAL REQUIREMENTS Extended Re venue Federa l -State Grants Sa l e of Cap a city Rights Conn e ction Fees & Industria l User Charges Int e rest & Misc . Income Othe r Carry -over TOTA L OTHER REVENUE Amount to be raised by Assessment im a ted Numbe r of Parcels ir. the 11'1st rict Estimated Annual Flat Rate Specia l Assessment for Sewer Service & immediate availability 400,560 77 -78 78-79 Increase (Decrease) . 41,662,824 25,933,200 (15,729,624) 61,058,000 85,075,000 24,017,000 6,817 ,884 8, 153,000 1 ' 1,335, 116 7,009,700 8,548,800 II 1'539' 100 II 1 ' 141 , 000 1 ' 14 1 '000 116,548,408 128,851,000 12,30 2,592 14,152,000 660,000 3,858,ooo 3,629,637 3,003,000 71,836,318 97 ,138,955 19,409,453 13,759,000 393,000) 1 '213 '000 l l 553,000 4,236,000 378,000 3,5 17,000 11 2,637) l,500,000 (l,503,000) 87,461,000 15,624,682 111 , 636, 000 Jl1, 547, 045 17' 165 '000 (2,244,453) $42 .85 per par c e l (Average) . I 6/22/78 COUNTY SANITATION DISTRICT NO. (ALL) PREL IMI NARY STATEMENT OF PROJECTED CASH FLOW OPERATING & CAPITAL Otl L Y (EXCLUSIVE OF DEBT SERVICE) F ISCAL YEARS 78-79 THROUGH 82 -83 DESCRIPTION 78-79 79 -80 80 -81 81-82 82 -83 CARRY -OVER FROM PREVIOUS FIS CAL YEARS $87,461,000 $ 76,830 ,000 $70,277,000 $60,969,000 $39. 335 t 000 RE V!:.NUE Assessment a t $ /pa r ce l 17, 165,000 17, 16 5,000 17, 165,000 17. 165 ,000 17' 165 ,000 Other Revenue Federal & Sta t e Pa rt icipation 13,759,000 18,749,000 30,)8 3,000 36,063,000 29,563 ,000 Loan in Aid of Construction 1. 150 ,000 Sate o f Capacity Rights 1 ,213 ,000 73,000 73,000 73,00 0 73,000 Fees 4,236,000 3,697,000 3 ,4 9 1 ,000 3,232,000 2,857,000 Miscellaneous 3,867,000 3,066,000 2,798,000 2,435!000 1!557 ,000 TOTA L FUNDS AVA I LABL E $128,85 1,000 $11 9,580,000 $124,3 87 ,000 $1 19,937,000 $90,550,000 EXPENDITURES District Construc t io n $ 10 ,868 ,000 $ 5.577,000 $ 4,054,000 $ 6,163,0 00 $ 2,999,000 Sh are of J oin t Works Construction 29,639,000 30 ,434,000 43 ,C48,000 50,618,000 38,213,000 Repay Loan i n Aid of Construction 200,000 zuu ,uuu 200 ,000 200 ,000 200,000 Refunds of Ca pital Cost Recovery to Fede ral Treasury 1 , 141 ,000 100,000 100,000 100,000 335 ,000 Share of Joint Operating 8. 151 ,000 10,667,0 00 13,343,000 20,448,ooo 26. 118 ,00 0 Dist rict Operating & Other C:xpenditures 2 022 ,000 2,325,000 2,67 3,000 3,073,000 3,533 ,00 0 TOT AL EXPENDITURES $ ~2 I 02] I 000 $ 49 I 303 z QQQ $ 6 3 • 4 1 8 • 000 $ 80 . 602 '000 $ 71 ' 3 98 '000 Carry-Over Balance to Fo l l owi ng Fi sca l Year $ 76 ,830 ' 000 $ 70 ,277 ,000 $ 60,969,000 $39,335,000 519 ,15 2,000 Fun ds Ne ces sa ry to Meet Co ITT!l itments Prior to Receipt of Tax Apportionmen t s 24,653,000 32,210,000 40,303,000 35,700,000 35,700,000 Fund Balance or (Deficit) $ 52 . 177 , 000 $ 38 ,067 ,000 $ 20,666,000 $ 3.63 5,000 ($16,548,000) DISTRICT NO. I PRELIMINARY ESTIMATE OF ANNUAL FLAT RATE SPECIAL ASSESS~IErn FOR SEWER SERVI CE & Hi~lEDIATE AVAILABILITY 1978-79 Estimated Operating & Capital Requirements District (Col l ection System) Construction & Reserves Joint Works (Treatment Plant) Construction and Equity Purchase & Reserves Joint Operating (Treatment Plant) Expense District Operating & Other Expenditures & Reserves TOTAL REQUIREMENTS Extended Revenue Federal-State Grants Sa l e of Capacity Rights Connection Fees & Industrial User Charges Interest & Misc. Income Carry-over TOTAL OTHER REVENUE Amount to be raised by Ass e ssm e nt Estimat e d Number of Parce l s in the strict Estimated Annual Flat Rate Special Assessment for Sewer Service & immediate availability 34 •. 155 77-78 900,000 6,566,564 789,511 607,450 8,863,525 l,234,ooo 32,000 234,000 410,300 5,656,452 7,566,752 1,296,773 78 -79 638,000 7,075,000 924,000 747,000 9,384,ooo l ,249,000 154,000 244,000 352,000 6,026,000 8,025,000 l ,359,000 39.79 I ncrease (Decrease) (202,000) 139,550 520,475 15,000 122,000 10,000 ( 58,300) 369,548 458,248 62,227 . I DESCRIPTION CARRY-OVER FROM PR EVIO US FISCAL YEARS RE VENU E Asses s me nt at $39 .79/parce l Ot he r Revenue Fede r al & State Pa rt i c ipation Sale of Capacity Rights Fees Miscel l an eous TOTAL FUNDS AVAI LABLE EX ?E NDITU RES District Const r uct i o n Share of Joint Works Construction Ref unds of Capital Cost Recovery to Federa l Treasury Sha r e of Jo int Opera ting Distr ict Operat in g & Other Expenditures TO TAL EXPEND IT URES Carry-Over Ba l ance to Following Fisca l Year Funds Necessary to Mee t Co~~itments Prior to Rece i pt of Tax Appo rtionments Fu nd Balance or (Defici t) COUNTY SANI TATI ON DIS TRICT NO. l PRELIMIN ARY STATEMENT OF PROJECTED CASH OPERATING & CAPITAL OtJL Y (EXCLUSIVE OF DEBT SERVICE) FISC AL YEARS 78 -79 THROUGH 82-83 78 -79 79 -80 $ 6 ,026 ,000 $5,599,000 l ,359,000 1 ,359,000 1 ,249,000 1 ,704 ,000 154,000 7,000 244,000 260,000 352,000 323,000 $ 9 ,384 ,000 $ 9 ,252 ,000 $ 75,000 $ 75,000 2,694,000 2 ,767,000 -0-9,000 924,000 1 ,209,000 92 ,000 106 ,000 $ 3 ,785 ,000 $ 4' 166 '000 $ 5,599,000 $ 5 ,086 ,000 2,083,000 2,828 ,000 $ 3 '5 16 ,000 s 2,258,000 6122nc FLOW 80-81 81-82 82-83 $5,086 ,000 $4' 150 ,000 $2' 168 ,000 l ,3 59,000 1 ,359,000 1 ,359,000 2,780 ,000 3,278,000 2,687,000 7,000 7,000 7,000 279,000 302,000 302,000 295,000 239,000 127,000 $9.806,000 $9.335,000 $6,650,000 $ 100,000 $ 100,000 $ 10 0,000 3,913,000 4 ,601 ,000 3,474,000 9,000 9,000 30,000 1 '512 '000 2 ,3 17,00Q 2,959,000 122 ,000 140,000 161,000 $ 5 ,656 ,000 $1' 167 ,000 $6./24,000 $ 4. 150 ,000 $2' 168 ,000 $ (7 4,000) 3,584,000 3,362,000 3,362 ,000 $ 566,000 ($ 1 ' 194 '000) ($3,436,000) DISTRICT NO. 2 PRELIMINARY ESTIMATE OF ANNUAL FLAT RATE SPEC I AL ASSESS~1Efff FOR SE'rli:R SERVI CE & IMMEDIATE AVAILABILITY 1978-79 Estimated Operating & Capital Requirements District (Collection System) Construction & Reserves Joint Works (Treatment Plant) Con s truction and Equity Purchase & Reserves Joint Operating (Treatment Plant) Expense District Operating & Other Expenditures & Reserves ~istribute Upper Ba s in Joint Works Equity to other CSDls TOTAL REQUIREMENTS Extended Revenue Federal-State Grants Sale of Capacity Rights Connection Fe e s & Industrial User Charges Int erest & Misc. Income Carry-over TOTAL OTHER REVENUE Amount to be raised by Assessment • ·imated Number of Parcels in the 1strict Estimated Annual Flat Rate Special Assessment for Sewer Service & immediate availability 113,610 77-78 78-79 ,, I ni::r e .J s e (Decrea s e) 10,710,993 5,799,000 (4,911,993) 22,474,534 28,005,000 5,530,466 2, 123,089 2,625,000 501,911 1,]81,000 2,261,000 480,000 1'141'000 1, 141, 000 37,089,616 39,831 ,000 2,741 ,384 4,356,ooo 4, 114,ooo ( 242,000) 455,000 22,000 ( 433,000) 1,580,000 1,530,000 50,000) 1,024,ooo l ,089,000 65,000 24,425,236 28,588,000 4,162,764 31,840,236 35,343,000 3,502,764 5,249,380 4~488,ooo ( 761 ,3 80) 39.50 . I DESCRIPTION CARRY -OVER FROM PREVIOUS FISCAL YEARS REVENUE Assessment at $39.50/pa rcel Other Reven ue Fede ral & State Participation Sale of Capacity Rights Fees Mi see 1 1 aneous TOTAL FUNDS AVAI LABLE EXPENDITURES Distr i ct Co.nstruction Share of Joint Works Construction Refunds of Capit~I Cos t Recovery to Federa l Treasury Share of Join t Operat i ng District Operating & Othe r Expenditu r es TOTAL EXPEND ITURES Carry-Ove r Ba l ance to Fo llowing Fiscal Year Funds Necessary to Meet Cow~it~ents Prior to Receipt of Tax Apport i onme nts Fund Balance o r (Defi cit) COUNTY SANITATION DI STRICT NO . 2 PRE LIMI NARY STATEMENT OF PROJECTED CASH OPERATING & CAPITAL ONLY (EXC LUSIVE OF DEBT SERVICE) FISC AL YEARS 78 -79 THROUGH 82 -83 78-79 79-80 $ 28, 588 , 000 $24,751,000 4,488 ,ooc 4,488,000 4 , 114 ,000 5 ,591 ,000 22,000 27,000 1 ,530,000 1 ,400,000 1,089,000 936 ,000 $39,831,000 $3 7' 188, 000 $ 2 , 108 ,000 $ 100,000 8,838,000 9,075,000 1, 14 1 ,000 30,000 2 ,625,000 3,435,000 368,ooo 423,000 $ I 5 , 080, 000 $13,063,000 $ 24,751,000 $24,125,000 6,532,000 9,074,000 $ 18, 219 '000 $ 15,051,000 6/22/78 FLOW 80 -81 8 1-82 82-83 $24,125,000 $21 ,820 ,000 $16,144,000 4,1188 ,000 4,48 8 ,000 4,'488,ooo 9, 120,000 10,754,000 8,816,000 22 ,000 22,000 22,000 I , 300, 000 I ,200,000 1 ,000 ,000 9 14,000 827 ,000 609,000 $39' 969 '000 $39,111,000 $31,079,000 $ 500,000 $ 700,000 $ 200,000 12,837,000 15,094,00Q 11,395,000 30 ,000 30,000 109,000 4,296,000 6,584 ,000 8,410,000 486,000 559,000 643 ,000 $18, 149,000 $22,967,000 $20,748,000 $21,820,000 $16, 144,000 $ 1 0, 3 3 1 , 000 11 ,484 ,000 10,374,000 10,374,000 $10,336,000 $ 5,770 ,000 ($ 43 ,000) DI STRICT NO. 3 PR ELIMINARY ESTIMATE OF ANNUAL FLAT RATE SPEC IAL ASSESS rJ Ern FOR SD~ER SERVI CE & HiM ED I ATE AV A I LAB I LI TY 19 78-79 Estimated Operating & Capital Requirements Distr i ct (Collection System) Construction & Reserves Jo i nt Works (Treatment Plant) Construction and Equity Pur chase & Reserves J oint Op e rating (Treatment Plant) Expense District Operating & Other Expenditures & Reserves TOTAL REQUIREMENTS Extended Revenue Federal-State Grants Sale of Capacity Rights Connection Fee s & Indu s trial User I nterest & Misc. Income Carry-over TOTA L OTHER REVENUE Amount to be raised by Assessment • ~i mated Number of Parcels in the 1s tr i ct Estimated Annual Flat Rate Specia l Assessment for Sewer Se rvice & immedi ate availabi l ity Charges 156,555 77 -78 78-79 Incre ase (Decrease) 15,720,559 9,389,400 (6,331'159) 14,935,524 25,939,000 11,003,476 2, 192,631 2,587,000 394,369 II 2,077,60 0 2,483,600 406,000 34,926,314 40,399,000 5,472,686 4,775,000 4,546,000 229,000) 75,000 561,000 486,000 1,243,000 l ,370,000 I 127,000 1 ' 119, 225 1,076,000 43,225) 20,422,189 26,127,000 5,704,811 27,634,4 14 33,680,000 6,045,586 7 '291 '900 6' 7 19 '000 ( 572,900) 42.92 - ·I DESC RIPTI ON CA RRY -O VE R FROM PRE VIOUS FISC AL YEA RS REVENU E Assess men t a t $42.92/pa r ce l Ot h e r Reve nue Fe de r al & Stat e Part i c i pa tion Sa l e of Ca pac ity Rig ht s Fe e s Mi s ee 11 a neous TOTAL f UN DS AV AIL ABLE EX ?ENDITURES Dist ri ct Cons truction Share o f Joint Wo r ks Construction Re funds o f Cap ital Cos t Re covery to Fede r a l Tr easury Sha r e of Join t Opera tin g Dis tr i ct Ope r ating & Ot he r Exp e ndit u res TOT AL EXP END IT URES Ca rry -Ov e r Ba l a nce t o Fo llowing Fiscal Ye ar Funds Necessa ry to Mee t Corrm it ment s Pri or t o Receipt of Tax Appo rtionme nts Fund Ba l an c e or (D efi cit) CO UN TY SAN IT AT ION DI STRI CT NO. 3 PRELI MI NARY STATEMENT OF PROJ ECTED CASH FLO W OPER AT I NG & CAP ITAL OtJ L Y (EXCLUSIVE OF DEBT SE RVIC E) FI SCAL YEARS 78-79 THROUGH 82 -8 3 78 -79 $26, 127 ,000 6,7 19,000 4,546,000 56 1 ,000 1 ,370,000 1 ,076,000 $ 40 ,399 ,000 $ 6,258,000 9,8 02,000 -o- 2, 587, 000 505,000 $ 19, 152,000 $ 2 1 ,247 ,000 7 ,90 1 ,000 S 13 ,346 .ooo 79 -80 $2 1 ,247 ,000 6,7 19,000 6 ,20 1 ,000 24,00 0 1 ,200,000 87 1 ,000 536 ,262,000 $ 1 , 740 ,00 0 10,064 ,ooo 33,000 3 ,384,000 581 ,000 $ 15 ,802 ,000 ·.sio , 460, ooo 10,437,00 0 $10,02 3 ,00 0 80-8 1 $20 '460 '000 6 ,71 9,000 10' 11 4 '00 0 24 ,000 1 , 100,000 839 ,000 $39,256 ,000 $ 1 ,703,000 14,236,000 33 ,000 4 ,23 4 ,000 668,000 $20,874 ,000 $18,382,000 12,995,000 $ 5 ,387 ,000 81 -82 $1 8 ,3 82 ,000 6 ,7 19,000 11 ,927,000 2 4 ,000 1 ,000 ,000 753,000 $38,805,000 $ 1 ,960 ,000 16,740 ,000 33,000 6 ,4 88 ,000 76 8 ,ooo $25,989,000 s1 2,8 16 ,ooo 11 ,009,000 $ 1 ,80 7 ,000 6/22/78 8 2-8 3 $12 ,8 16 ,000 6,7 19,000 9 '777 ,000 24,000 900,000 527 ,000 $30' 763 '000 $ 100,000 12 ,637 ,000 111 ,000 8 ,28 7,000 88 3 ,000 s22,018 ,ooo $ 8 ,7 45,000 11 ,009,000 ($ 2 ,264,000 ) DISTRICT NO. 5 PRELIMINARY ESTIMATE OF ANNUAL FLAT RATE SPECIAL AS S ESS ~1 Ern FOR SEWER SERVI CE & Ir·iMED IATE AVAILABI LITY 1978-79 Estimated Operating & Capital Requireme nts District (Collection System) Construction & Reserves Joint Works (Treatment Plant) Construction and Equity Purchase & Reserves Joint Operating (Treatment Plant) Expense District Operating ·& Othe r Ex penditures & Reserves TOTAL REQUIREMENTS Extended Revenue Federal-State Grants Sa l ~ of Capacity Rights Connection Fees & I ndu s trial User Charges I nterest & Misc. Income Loan in aid of Construction Carry-over TOTAL OTHER REVENUE Amount to be raised by Assessment ~imated Number of Parcels in the ¥!s trict Estimat e d Annual Flat Rat e Special Assessme nt for Sewer Service & i mme diate availability 19,365 77-78 78 -79 3,605,945 2,170,000 4,732,950 6,560,000 396,801 462,000 7 19,000 828,000 9,454,696 10,020,000 914,000 940,000 24,000 116 '000 142,000 50,000 233,000 237,000 1 ,150,000 1, 150,000 5,520,764 6' 371, 000 7,98 3,764 8,864,ooo 1,470,932 1 , 156 '000 59 .70 ~ I Increase (Decrease) (1,435,945) 1,827,050 65' 199 109,000 565,304 26,000 92,000 (. 92,000) 4,000 850,236 830 ,236 314,932) . ./ COUNTY SAN ITATIO N DISTRICT NO. 5 PRELIMINAR Y STATEMENT OF PROJECTED CASH FLOW OPERATING & CAP IT AL ONLY (EXCLUSIVE OF DEB T SERV I CE) DESCRIPTION CARRY-OVER FROM PREVIOUS FISCAL YEARS REVENUE Assessment at $59 .70/pa rce l Other Revenue Federa l & State Participation Loans In Aid of Construction Sale of Capacity Rights Fees Miscellaneous TO TAL FUNDS AVAI LABLE EXPENDITURES District Construction Share of Joint Works Construction & Equity Repay Loan in Ai d of Construction Refunds of Cap i tal Co st Recovery to Federa l Tr easu ry Share of Joint Ope r ating District Operating & Othe r Expen ditures TOTA L EXPENDITURES Carry-Over Ba l ance to Fo ll ow in g Fiscal Year Funds Necessary to Me et Commitments Prior to Receipt of Tax Apport i onmen ts Fund Ba l ance or (Def i cit) FISCAL YEARS 78-79 THRO UGH 82 -83 78-79 $ 6 ,371 ,000 1, 156 ,000 940,000 1, 150 ,00 0 11 6,000 50,000 237 000 $10,020,000 $ 450,000 2,027,000 200,000 462,000 319,000 s· 3,458,ooo $ 6,562,000 2,068,000 $ 4,494,ooo 79-80 $6 ,562,000 1 , 156,000 1 ,282 ,000 5 ,000 50,000 24 1 ,000 $9,296 ,000 $ 875,000 2,082,000 200,000 7,000 605,000 367,000 $4, 136,000 $5, 160 ,000 2,428,000 $2,732,000 80-81 $5,160,000 1, 156 ,000 2,092,000 5,000 50,000 190 000 $8,653 ,000 $ 525,000 2,945,000 200 ,000 7,000 757,000 422,000 $4,856,000 $3,797,000 2,844,000 $ 953 ,000 8 1-82 $3,797,000 1. 156 ,000 2,467,000 5,000 40,000 140 000 $7,605,000 $ 375,000 3,462,000 200,000 7,000 1. 159,000 485,000 $5,688 ,000 $1 ,917 ,000 2,475,000 ($ 558,000) 6/22/78 82-83 $1 ,917 ,oo- 1, 156 ,000 2,022,000 5,000 40,000 71 000 $5 ,211,000 $ 75,000 2,614,000 200,000 23,000 1,481,000 557,000 $4,950,000 $ 26 1,000 2,475,000 ($2,214,000) DISTRICT NO. ~5- PRELIMI NARY ESTIMATE OF ANNUAL FLAT RATE SPEC I AL ASSESS~1Ef IT FOR SEWER SERVI CE & Ir·iMED IATE AVAILABILITY 1978-79 Estimated 0Eerating & CaE it a l Reguirements District (Coll ection System) Cons truction & Reserves Joint Works (Treatment Plant) Construction and Equit y P~rchase & Reserves Joint Op e r at ing (Treatment Plant) Expense Di s trict Operating & Other Expe nd itures & Reserves ........, TOTAL REQU I REMEN TS Extended Reven ue Fed e ral-S tate Gr a nt s Sa l e of Capac ity Rights Conn e c ti on Fees & Ind ust ri a l User Charges I n t eres t & Misc. In come Ca rry-ove r TOT AL OTHER REVENUE Amount to be r a i s e d by Assessme nt im ated Numb e r of Parcels in t he 'rr'i st ric t Es tima t e d Annua l F l a t Ra t e Spec i a l As s ess me nt for Sewe r Se rvic e & i mm e di a t e a vai l ab il i t y 2 1, 795 77-78 967,000 3, 168, 114 419,300 394,800 4,949,214 792 ,000 20,000 35,000 147,700 3, 106,445 4, 10 1, 145 848,069 78-79 305,000 4, 111 , 000 492,000 477 ,000 5,385,000 802,000 99,000 40,000 150,000 3,424,000 4,515,000 870 ,000 39 .92 II In crease · (Dec r ease) ( 662, OOi.'.) 942,886 72,700 82,200 435,786 10,000 79,000 5,000 2,300 317,5 55 413,855 2 1 ,93 1 . I DESCR I PTI ON CARRY-OVE R FROM PREVIOU S FIS CA L YE ARS REVENUE Assessment at $39.92/pa r ce l Othe r Reve n ue Federal & State Pa r t ic ipat i o n Sale of Capacity Ri ghts Fees Mi see 11 aneous TOTAL FU NDS AVA IL ABLE EXPENDITURES Dist r ict Co n struct i on Share of Joint Works Const r uction Ref unds of Capita l Cos t Recovery to Federal Treasu r y Sha r e of Joint Opera t i ng District Operat in g & Othe r Expend i tures TOTAL EXPEND ITURES Carry-Ove r Ba l ance to Fo ll ow ing Fiscal Year Funds Necessa r y to Meet Cormiitments Pr io r to Receipt of Tax Apportionmen ts Fund Ba l a nce o r (De f icit) COUNTY SANITATION DISTR I CT NO. 6 PRELI MINARY STATEMENT OF PROJECTED CASH OPERAT I NG & CAPITAL otll Y (EXC LUS I VE OF DEBT SERV ICE) F ISCA L YEARS 78 -79 THROUGH 82-83 78 -79 79-80 $ 3,424 ,000 $3,012,000 870,000 870,000 802,000 1,095,000 99,000 4,000 40,000 40,000 150,000 131 ,000 $5,385,000 $5 ' 152 ,000 $ 75,000 $ 25,000 1,731,000 1'777 ,000 6,000 49 1 ,000 643,000 76,000 87,000 $2,373,000 $2,538,000 $ 3 ,012 ,000 $2,614,000 1 ,26~LQQQ 2,225,0QQ $1, 743 ,000 $ ~8~,000 6/22/78 FLOW 80 -8 1 8 1-82 82 -81 $2,614,000 $1 ,979,000 ($ 21 ,000) 870,000 870,000 870,000 1 ,786,ooo 2' 106 '000 1'726 ,000 4,000 4,000 4,000 40,000 40,000 40,000 114 000 85 000 -0- $5,428,ooo $5. 081~ '000 $ 2 ,6 19 ,000 $ 25,000 $ 795,000 $ 525 ,000 2,514,000 2,956,000 2 ,231,000 6 ,000 6,000 20,000 804 ,000 1 ,233 ,000 1,575,000 100,000 115,000 132 000 $3,449,000 $5' 105 ,000 $4 ,483 ,000 $1 ,979,000 ($ 21 '000) ( $1 ,864 ,000) 2 553 ,QQQ 212421000 2 ,242 ,QOQ ($ 524 ,QQQ ) ( s2 ,26~ ,ooo) { $4 , 106 z 000) DISTRICT NO. 7 PRELIMINARY ESTIMATE OF ANNUAL FLAT RATE SPECIAL ASSESS~1Ern FOR SEWER SERV I CE & 11-iMED IA TE AVAILABILITY 1978-79 Estim ~ted Op e r ating & Capital Re quirements District (Collection System) Construction & Reserves Joint Work s (Treatme nt Plant) Construction and Equity Purchase & Reserves Joint Op e r at in g (Treatment P l ant) Exp ense Di st rict Operating & Othe r Expenditures & Res erves TOTAL REQUIREMENTS Extended Re v e nue Fed e ral-State Grants Sale of Capac i ty Rights Connection Fe es & Indu s trial User Charg e s Inter es t & Misc. In come Due from Cities Ca rry-over TOTAL OTHER REVENUE Amount to be raised by Asses s me nt r -~im ated Number of Parcels in th e s trict Es tima t e d Annu a l Fl a t Ra t e Sp ec i a l Assessme nt for Sewe r Se rvice & im me di a te a vail a b ili ty 27,075 77 -78 4,492,327 5,937,058 444,526 806,050 11 , 6 79, 96 1 1 'l 4 7' 000 30,000 384,000 3 12,612 1,853,000 6,345,668 10,072,280 J,607,68 1 78-79 3,170,800 8,022 ,000 526,000 985,200 12,704,000 l ' l 61 '000 144,000 405,000 332,000 350,000 9,280,000 11,672 ,000 l ,03 2,000 38. 12 II II Increase (Decr ease) ' (l,321,527) 2,084,942 81,474 179, 150 1,024,039 14,ooo 114,000 2 1'000 19,388 (l ,503,000) 2,934,332 l ,599,7 20 575,68 1) . I DESCRIPTION C A~RY -OVE R FROM PREV IOUS FISCAL YEARS REVENUE Assessme nt at $38. 12/pa rcel Other Revenue Federal & State Pa r ticipation Sale of Capacity Righ ts Fees Mi see 11 aneous TOT AL FU NDS AVAILABLE EX ? END I TURES District Construction Sha re of Jo i nt Works Construction Re fun ds of Ca p i ta l Cost Recovery to Fede r al Tr easu r y Share of Joint Operating Distr i ct Operating & Other Expenditures TOTA L EXPEND ITURES Ca rry-Over Balance to Fo ll owi ng Fiscal Year Fund s Necessary to Meet Com~itments Prior to Receipt of Tax Apport ionments Fund Balance or (Def icit) CO UN TY $AN IT ATrON DISTRICT NO. 7 PRELIMI NARY STA TE MENT OF PROJECTED CAS H OP ERATI NG & CAPI TAL ONLY (EXCLUS IVE OF DEBT SERVICE) FISCAL YEARS 78-79 THROUGH 82 -83 78-79 79 -80 $9,280,000 $ 8. 777 ,000 1,032,000 1 ,032 ,000 I, 161 ,000 1 ,584,000 144,000 6 ,000 405,000 350,000 682,000 312,000 s 1 2,701~.ooo $12,061 ,000 $ 496 ,000 $ 490,000 2,505,000 2,572,000 8,000 525,000 688,000 40 1 ,000 461 ,000 $3 ,927 ,000 $4,219,000 $8,777,000 $7,842,000 2 I 110 I 000 2 ,83 1 ,000 $6!6671000 s2,0 11 .ooo 6/22/78 FLOW 80 -81 8 1-82 82-83 $7,842,000 $6,406,000 $4,5 96 ,000 1,032,000 1 ,032,000 1,032,000 2,584,000 3,047,000 2,498,000 6,000 6,000 6,000 325,000 300,000 275,000 278,000 229,000 162,000 $12,067,000 $11 ,020 ,000 $8,569,000 $ 625,000 $ 2 10,000 $ 185,000 3,637,000 4 ,277 ,000 3,229,000 8,000 8,000 28,000 86 1 ,000 1,319,000 I ,685,000 530,000 610,000 702,000 $5,66 1,000 $6,424,000 $5 ,829 ,000 $6,406 ,000 $4,596 ,000 $2 ,740,000 3.21 2 QQQ 2 915 QQQ 2,915 ,QQQ s3 ,194,ooo ~] ,68 1 I OQQ (S 125 .QQQ) DISTRICT NO. 11 PRELIMINARY ESTIMATE OF ANNUAL FLAT RATE SPEC I AL ASSESSr1Erff FOR SEWER SERVI CE & IMMEDIATE AVAILA BILITY 19 78-79 Estimated Operating & Capital Re quir ements Distr i ct (Collection System) Construction & Res e rv e s Joint Works (Treatme nt Plant) Construction and Equity Purcha se &. Re s e rv e s Joint Op e r a ting (Tr e atm e nt Plant) Expen se District Oper a ting & Other Exp e nditures & Reserves TOTAL REQUIREMENTS Ex tend e d Re ve nu e Federal-State Gr a nt s Sal e of Capacity Rights Conn e ction Fees & Indu s trial Use r Ch a r ges Interest & Misc. I ncom e Carry-Ove r TOTAL OTHER REVENUE Amount to be r a i sed by Ass e ssm e n t *Inc l ud es 19 77-78 f ees no t r emit ted by City **Includ es $141M Equit y Sa l e in 77-78 ; -0-in 78-79 ~t~ma ted Number of Parcel s in the Di s trict Estimat e d Annu a l Fl a t Ra t e Spec ial Assessme nt fo r Sewe r Se rvice & imm e Ji a t e a va il ab ility 28,00 5 77-78 78-79 5,266,000 4,461,000 3,243,256 5,363,000 452,026 537,000 623,800 767,000 9,585,082 11, 128,000 934,ooo 947,000 24,ooo 117 '000 240,000 597,000 382,800** 281 ,000 6,359,564 7,645,000 7,940,364 9,587,000 1,644,718 1'54 1 '000 55.03 I ncrease (Decr e ase) ( 805,000) 2,119,744 84,974 143,200 1,542,918 13,000 93,000 357,0 00* ( 101 '800) 1,285,436 1,646,636 ( 103,718) . I 6/22/78 CO UN TY SANITATION DISTR ICT NO. 11 PRELIMI NARY STATEMENT OF PROJECTED CASH FLOW OPERAT ING & CAPITAL Oll LY (EXCLUSIVE OF DEBT SERVICE) FI SCAL YEARS 78-79 THROUGH 82 -83 DESCRIPTION 78 -79 79-80 80-81 81-82 82-83 CARRY-OVER FROM PREVIOUS FISCAL YEARS $7 ,645 .000 $6 ,882,000 $4 ,990,000 $4,435,000 $ 1'715 ,000 RE VENUE Assessme nt at $55. 03 /pa rce 1 1 ,54 1 ,000 1 ,541 ,000 1'541 ,000 1 ,541 ,000 1 ,541 ,000 Other Revenue Fede ral & State Participation 947,000 1 ,292,000 2' 107 ,000 2,484,000 2,037,000 Sale of Capacity Rights 117,000 5,000 5,000 5,000 5,000 Fees 597,000 397,000 397,000 350,000 300,000 Mi see 11 aneous 28 1 ,000 252,000 168,000 162,000 61 ,000 TOT AL FUN DS AVAILABLE $, 1 ' 128'000 $10,369,000 $9,208,000 $8 ,977 ,000 $ 5,659,000 EXP ENDITU RES District Const ruction $1,406,000 $2 ,272 ,000 $ 576,000 $2 ,023 ,000 $ 1 ,8 14 ,000 Shar e of Joint Works Construction 2,042,000 2,097,000 2,966,000 3,488,ooo 2,633,000 ~efunds of Cap ita l Cost Recov e ry to Federal Tr easu r y 7,000 7,000 7,000 23,000 Share of Joint Operating 537,000 703,000 879,000 1,348 ,000 1'721 ,000 District Operating & Other Expend itures 26 1 ,000 300 ,000 345,000 396,000 455,000 TOTAL EXP ENDI TUR ES $4,246,000 $5,379,000 $4,773,000 $7,262,000 $ 6,646,000 Carry-Over Balance to Fo l lowing Fi seal Yea r $ 6 ,882 ,000 $4,990,000 $4,435,000 $1. 715 ,000 ($ 987,000) Funds Necessary to Meet Com~itments Prior to Receipt of Tax Apportionments 2,690,000 2,387,000 3 ,631. 000 3,323,000 3,323,000 Fund Balance or (Deficit) $ 41 1 ~2 z;,000 $ 2 z 603 1 000 $ 804 1 000 ($1 1608 1000) ($ 4,3101000) (1) (2) 1977-78 TAX FUNDING LEVEL ESTIMATED NUMBER TOTAL TAX DISTRICT OF PARCELS LEVY DEBT SERVICE $1,382,548 $ 85,775 2 5,729,lt96 lt8o, 116 3 7.970,515 678,615 5 1,lt97,464 26,532 6 879.992 31,923 7 2.238.815 631,13ft 11 I, 729 .839 85, 121 TOTAL $21,!t28,669 $2,019,216 Jft, 155 z 113,610 3 156,555 s 19,365 6 21,795 7 27,075 11 28.005 AVERAGE lt00.560 ·( ESTIMATED OPERATING/CAPITAL USER CHARGE TO PROVIDE 1978-79 FUNDING REQUIREMENTS (3) m (5) (6) 1978-79 COMBINED TAX/USER CHARGE FINANCING BASED ON 1977-78 FUNDING LEVEL IF OISTS DO RECEIVE PRO-RATA SHARE OF HAXIHUH OPER/ TAXES UNDER JARVIS CAP ITAL USER CHARGE IF DISTS AHOUtff TO BE RECEIVE NO PRO-RAISED BY RATA SHARE OF OPER/CAPITAL OPER/CAPITAL TAXES UNDER JARVIS HAXIHUH OPER/ USER CHARGE (1) -(2) (I) -(2) CAPITAL TAX LEVY (lt) -(5) $ 1,296,773 $ 1,296,773 $ 505,781 $ 790,992 5,249,380 5,21,9,380 J,907,8!t6 3,3!t1,534 7,291,900 7,291,900 2,524,808 ,,,767,092 1,470,932 1,470,932 579,860 891,072 848,069 8ft8,069 330,324 517,745 1,607,681 1,607,681 65ft,780 952,901 1,6ltlt,718 1,6la4,7l8 510,039 1,131t,679 $19,409,453 s19,!to9.1,53 $7 ,013,438 $12,396,015 ( June 111, 1978 (7) (8) (9) 1978-79 COMBINED TAX/USER CHARGE FINAHClllG BASED ON RECCMENDED JOINT VORKS REDUCTION IN CHARCE TO PROPERTY C~~ER 1.110UNT TO BE HAXIHUH OPER/ RAISED BY OPER/ CAPITAL USER ,CAPITAL USER CHARGE IF DISTS cr1;.RGE IF 0 I STS RECOHHENDED I RECEIVED NO PRO-RECEIVE F?.~·?.ATA JOINT VORKS RATA SHARE OF SH.t.~E CF r;.xES TAX LEVY· . TAXES UHOER JARVIS t.l:~ER _:;.D'.'IS REDUCTION (3) -(7) (3) -(5) -(7) $ 142,lt37 $ 1, 154.336 $ 6i.a.sss 388,407 Je,860,973 2,953, 127 572,085 6,719,815 lt,195.C~7 106,664 1,361t,268 7Sli,!.OS 103,377 7ltlt,692 r.14,368 156,938 1,450,743 795.~63 103.407 1,51t1,311 1,031 ,272 $1,573,315 $17,836,138 $10,822,700 OPERATING CAPITAL USER CHARGE PER PARCEL - $ 37.97 $ 23.16 $ 33.80 $ 18.99 lt6.21 29.ltl '42.7g 25.99 lt6.S8 30.45 42.92 26.80 75.96 lt6.0I 70.45 i.o.s 38.91 23.76 31t. 17 19.01 59,38 35.19 53.58 29.ltO 58.73 lt0.52 55.olt 36.82 $ 48.lt6 $ 30.95 $ ltlt.53 $ 27.02 . ......,,,,,, AGENDA ITEM NO. Sa ALTERNATIVE III Levy of Full Ad Valorem Tax Rate on the Basis of Legal Opinions that Sanitation Districts Levy is a Special Assessment and, therefore, not Subject to Jarvis-Gann I COUNTY SANITATION DISTRICTS OF ORANGE COUNTY, CALifORNIA P . 0. OOX 8127. FOUNTAIN VA L.LEY. CALIFORNIA 92700 10844 ELLIS AVENUE (EUCLID OFF-RAMP. SAN DIEGO FR EEWAY) Mr . V. A. Heim County Auditor-Controller County of Orange 630 North Bro adway Santa Ana , CA 92701 Dear Vic: June 20, 1978 As you know, the County Sanitation Districts of Oran ge County were found ed in 1 94-8, pur s u ant to provi sions of t he County Sanitation District Act a nd pursuant th e reto, each of the in- dividua l Distric t s ha s annual ly adopt ed a budget to provide T E L CP H ONE!J: ARCA cuoe: ?14 540-2910 962-241 1 for th e joint operations, the c ap ital outl ay , and the individual District construction and op eration. Upon adop tion of that budge t, it was f o rwarded to your office and ultima tely to the Board of Supervisors for purposes of e stablishing a n assessment charge to be determined based upon the a d valorem r eal p roperty tax rolls . While it is in the appea ran ce of a normal a d valorem real property tax, in point of lega l fac t, however, it h as b een determined simply to be a "sp ecia l assessmen t " as disting uished from a tax in that it is de signed to serve a speci a l purpose and furthermor e is lev ied only u pon those properties contained on th~ secured roll, i.e., l a nd a nd improvements. Thi s y ear, in the preparation of our indivi dua l and joint operation bud ge ts, the Board of Directors took into cons i derat ion t h e practical impact of the Jarvis/Gann Initiative. As is indicated in the legal opinion of the Districts' General Counsel, which I am en - c losin g for your reference, this special a ssessment, not being a tax, is outside of the scope of Prop os ition 13, and therefore, t he limits cre a ted thereby are not applicable. We have not adopted any new proc e dure relative to the raising of necessary r e v e nue to fund the Districts 1 budgets nor for the col- l ection of same. The Districts feel quit~ comfort a ble in their position that a special asses s ment tha t is le~ied based on an ad va l orem rate is Mr . V. A. Heim June 20, .1978 Page 2 COUNTY SANITATION DISTRICTS of ORANGE COUNTY. CALIFORNIA P.O.BOX8127 10844 ELLIS AVENUE FOUNTAIN VALLEY, CAUFOHNIA 92708 (714) 540·2910 (714) 962·2411 not only the most equitable solution, but is expressly contem- plated in the law and has been so established by opinion of the Orange County Counsel dating back as far as July, 1950. Addi- tionally, as the General Counsel's opinion points out, this analysis has been supported by the decisions of the California Supreme Court, and therefore, we do not see any basis upon which to change the present method of revenue raising in order to operate the Districts. If any particular change in your processing of· the Districts' budgets and establishing a rate based on ad valorem, which will produce the necessary revenues, is required, the Districts must take immediate action through their Boards of Directors. May I have the benefit of your thoughts at the earliest possible moment? cc: Members of the Boards of Directors ~ Fred A. Harper General Manager ~JAMES G. ROURK£ THOMAS L. WOODRUFF' ALAN R. WATTS ALAN R. BURNS June 20, 1978 Mr. Fred A. Harper General Manager LAW OF'F"ICES OF SUIT£ 1020 CALlrORNIA FIRST BANK DUILOING IOSS NOHTH MAIN STREET SANTA ANA. CALIFORNIA 92?01 County Sanitation Districts of Orange Co. 10844 Ellis Avenue Fountain Valley, CA 92708 OPINION AREA COO£ 714 835-6212 OF' COUNS&I. KCNNARO R, SMART, .JR. This letter constitutes the opinion of this office in response to the following question which you have submitted. Question -Do the provisions of the Jarvis-Gann Initiative (Propostion 13) as approved by the voters on June 6, 1978, prohibit the Districts from levying the charges against all real property and improvements in the Districts, that have been levied in all prior years? Answer -While Proposition 13 applies in general to the Districts, it does NOT bar them from levying a charge for service, based upon the.ad valorem assessment roll of the County, in the same manner as was done before Proposition 13 was enacted. Discussion -The conclusion reached in this opinion is based primarily upon two separate judicial determinations of 1946 and 1950 respectively together with previous written opinions of the Orange County Counsel dated July 13, 1950 and February 11, 1970. The fundamental basis for this opinion rests upon the rather clearly defined legal distinction between a "tax" and a "special assessment". If the Districts were to levy a "tax" based upon the ad valorem property rolls of the County, then the provisions of Proposition 13 would govern and only a pro rata allocation of the maximum 1% levy could be expected. However, Proposition 13 does not address itself to assessments in the restrictions recited in Section 4 thereof, therefore it is not applicable and no limits of levy are imposed. I"nitially, reference is made to the levying authority contained in our District enabling legislation, the County Sanitation District Act (Health and Safety Code Section 4700 et seq.) Section 4747 thereof ' Mr. Fred A. Harper June 20, 1978 Page 2 provides as a District power, the authority to ••. "cause to be levied and collected taxes upon all the taxable real property in the District, •••• " Further, Section 4815 provides that after the District board furnishes a written statement for operations and maintenance, together with capital improvements for the forthcoming year (the "budget") the County Board of Supervisors " •.. shall, at.the same time and in the manner 'of levying other county taxes, levy separately and cause to be collected a tax upon the taxable real property in the district ..•• " Initially, it would appear that the levy on behalf of the Distr•icts is in fact a "tax''. However, as indicated above, the interpretation of "tax" has been rendered by both the State Supreme Court and the Court of Appeal. In the case of Northwestern Mutual Life Insurance Company vs. State Board (1946) 73 Cal App 2d 748 discussed at some length that in the case before it, involving the Los Angeles Flood Control Act, the use of the word "tax" throughout the act was not controlling or conclusive , but rather when reviewed in light of special benefits conferred on real property, a determination must be made that it is an assessment. The Cour~ in Northwestern further held: "There is a broad and well-recognized distinction between a tax levied for general governmental or public purposes and a special assessment levied for improvements made under special laws of local character' •••• 'While the _power of assessment comes from the general power of taxation it must not be confounded with it, for as we have seen ••• the words 'taxation' and 'assessment' are employed in the Constitution to represent different modes of exercising the general power of taxation, and also as indicating different objects and purposes in aid of which a resort to the taxing power may be had. In their origin and legal or constitutional complexion they are the same; but in the mode of their exercise, and in the effect of such exercise upon the property of the taxpayer they are essentially 'different' .... A special assessment is taxation in the sense that it is a distribution of that which is originally a public burden. Clearly, however, a special or local assessment is not a tax in the sense of a tax to raise revenue for general government purposes. Taxes for revenue, or 'general taxes' as they are sometimes called by distinction, are the exactions placed upon the citizen for the support of their government, paid to the state as a state, the consideration of which is protection or service by t~e state, whereas special or local assessments, sometimes called special taxes, are imposed upon property within a limited area for the payment for a local improvement supposed to enhance the value of all property within that area. To enumerate siqnificant differences between a specia~ assessment and a-tax, it may be observed: -•. Mr. Fred A. Harper June 20, 1978 Page 3 (1) A special assessment can be levied only on land; (2) a special assessment cannot (at least in many states) be made a personal liability of the person assessed; (3) a special assessment is ordinarily based wholly on benefits; and (4) a special assessment is exceptional both as to time and locality. The imposition of a charge on all property, real and personal, in a prescribed area, is a tax and not an assessment, although the purpose is to make a local improvement on a street or highway. A charge imposed only on property owners benefitted is a special assessment, rather than a tax, not withstanding the statute calls it a tax. It has been ruled that a special assessment is not, in the constitutional sense, a tax at all.'" In a later case, Cedars of Lebanon Hospital vs. Los Angeles County et al (1950} 35 Cal 2d 749, the California Supreme Court reaffirmed the holding in Northwestern, which drew a distinction between a "tax" and "assessment'' and again held that despite constant references to "tax" in the act, it in fact conferred authority upon District merely to levy an "assessment". The Court in Cedars further held that the levy for services being ad valorem rather than a specific ~-lien type of special assessment, IS not the determinative factor but instead the criteria is whether the--ei"action is compensation for a benefit to the property upon which it is made. Conclusion The above cited authorities are not only clear, but still controlling and therefore the proposed.levy by the Districts based upon ad valorem of real property constitutes a "special assessment" and not a"tax" and it therefore not restricted in amount by Proposition 13. The revenues received-are for a limited purpose and provide a direct be -fit to those properties upon which the charge is levied. zrma/?(<f7/---hf!#d71' · Thomas L. Woodruff General Counsel ~· _ .. ·.....,_; ~E)ItlG DATE June 22 • 1978 · TIME IliiRICT 1 6:00 p.m. DISTRICTS 1,2,3,S,6,7&11 ~ CHAN K~ •••••••• RI MA •••••••• ---1.L ---- WELSH •••••••• SHARP ••••••• ~ --- RI LEY •••••••• ANTHONY •••••. ~ --__ ORTIZ •••••••• EVANS ••••••• ~ --- DISTRICT 2 FRIED) •••••••• WEDAA· • • • • • .~ ---- RASHFORD) ••••• HOLT ••••••• -~ ---- RI LEY) •••••••• CLARK· •• ···.~ ---- COOPER) ••••••• ~ •• • • • • • • ·-lL----- ROGET) •••••••• GRAHAM. • • • • .--JL:.. ---- .WELLS) •••••••• HOUSTON. • • • • V __ __ EVANS)· • • • • • • ·ORTIZ· • • • • • ·~ ----CULV~R) ·······PERRY······ ·--\L. ---- ROTH •• •• ••• ··SEYMOUR·····~ ___ _ HOYT • ·······.SMITH······ • __ v ___ _ ADLER) •••••••• STANTON • • • • • v ___ _ WINTERS) •••••• VELASQUEZ •• -~ __ .-- DJ STRICT 3 . (ADLER).• ••••••• SVALSTAD • • • .~ ___ _ (MEYER) •••••••• GRIFFIN·····~ ___ _ lPERRY) ......... CULVER······ V- (COOPER) ••••••• GAMB I NA· • • • ·~ == == LACAYO) • • • • • • ·HUDSON • • • • • • ..,...---__ SEITZ) ••. ••••• LASZLO······ ....---__ -- WEISHAUPT) •••• MILLER······ o_., FINLAYSON) •••• OLSON·· .. • • • ·-JL EVANS) .......... QRTib. • • • • • .,...------- NYBORG) ••••••• P.R I e~T • • • • • • ..,......-== == YOUNG) •••••••• ROGET •••••• ·__L RI LEY) •••••••• S611P1 IT ••••• -~ == == ROTH) .••.••••••• ~eY~OUR • •• ·~ ___ _ SHENKMAN)_. •••• SIEBER"F •••• ·~ ___ _ ZOMMICK) •••••• SYLVIA .••••• ~ VELASQUEZ) •••• WINTERS·····~ == == DISTRICT 5 ~MMEL) • • • • • • R¥€1<9FF • • • • ~ V-----·- NTHONY) ······RILEY·······~ ---- YCKOFF) • • • • • ·STRAUSS· • • • • Q._, ---- DJ STR 1 CT 6 (RYCKOfFl •••••• MC INNIS •••• 0-___ _ (CRANK) •••••••• RIMA •••••••• --V ___ _ (RI LEY) •••••••• ANTHONY •••• ~ ---- DJSTRJ CT 7 . . 'CGAIDO~. • • • ·VARDOUL.IS· • ~ ----~HOYT) • • • • • • • • ·SM ITH· • • • • • ·--lL ___ _ RILEY)······· ·CLARK······· ~ ___ _ ORTI z) · ··· .. ···EVANS······~ ___ _ ~HUTCHISON) •••• GLOCKNER.· •• _:-_v ___ _ WELSH) •••••••• SALTARELLI·~--__ RYCKOFF)······WILLIAMS····~ ---- DISTRICT 11 BAILEY ••••••• SHENKMAN ••• ~ SHENKMAN) ••••• PATTINSON •• ~ == == RILEY)······· ·S€11MIT • • • • • ·~ ___ _ 6/14/78 JOllff BOARDS ------ CR I LEY~ •••••••• ·ANTHONY ••• ·---- RI LEY • ·····•··CLARK······---- PERRY • ·····•··CULVER·····---- ORTIZ • ········EVANS······---- COOPER)······· ·FOX········---- COOPER)······· ·GAMBINA· • • ·---- HUTCH I SON)···· ·GLOCKNER···---- ROGET) • • • • • • • • ·GRAHAM· • • • • ---- (MEYER)··:·•···· GRIFFIN····---- (RASHFORD) •••••• HOLT· ••••• ·---- (WELLS)········· HOUSTON····---- (LACAYO)····•··· HUDSOM· • • • "---- SE I Tl) • • • • • • • • ·LASZLO· • • • ·----RYCKOFF) ·······MC INNIS···--__ WE I SHAU PT) • • • • ·MILLER· • • • ·---- FINLAYSON)····· OLSON······--__ EVANS)········ ·ORTIZ····•·--__ _ SHENKMAN)······ PATTINSON··--__ CULVER)········ PERRY······--__ NYBORG) • ·······PR I EST·····--__ ANTHONY)······ ·RI LEY······--__ CRANK)·········RIMA·······--__ ~YOUNG)········· ROGET······--__ HUMMf.I) • • • • • • • • RYCKOFF • • • ·--__ WELSH) ••••••••• SALTARELLI· RI LEY) ••••••• •• SCHMIT····.---- (ROTH) •••••••••• SEYMOUR· • • .---- (WELSH)········· SHARP·····.---- ~BAI LEY)······· ·SHENKMAN··.----~SHENKMAN) •••••• SIEBERT····==== HOYT)··········SMITH······ ADLER)········ ·STANTON···.---- RYCKOfF) ·······STRAUSS···.---- ~ADLER) • • • • • • • • • SVALST AD· • .---- ZOMM IC K) ••••••• sYL VI A·····==== GAIDO) ••••••••• VARDOULIS·· WINTERS)······ -VELASQUEZ·.---- ~FRI ED)········ ·WEDAA· • • • • .---- RYCKOFF) ······-WILLIAMS··.---- VELASQUEZ)···· .;;INTERS····==-==- OTHERS HARPER •••• ·-- SYLVESTER •• -- LEW IS ••••• ·-- CLARKE •••• ·-- BROWN ••••• ·-- WOODRUFF ••• __ HOHENER ••• ·-- HOWARD ••••• __ HUNT •••••• ·-- KEITH •••••• __ KENNEY ••••• __ LYNCH •••••• __ MADDOX ••••• __ MARTINSON •• __ PI ERS/\LL ••• __ STEVENS •••• __ TRAVERS •••• __ J u ~~ MEETING DATE June 22, 1978 · TIME 6: 00 p.m. DISTRICTS 1,2,3,5,6,7&11 DISTRICT 1 ========== J ~CRANK). ••••••• RIMA ••••••• ·------ WELSH) •••••••• ~~~~~·,~ .•• t• · ~ --- RI LEY) ••••••• ·''"''Lvt,) )"•. ··---__ ORTI z). ••••••• EVANS ••••••• _L --- DJ STRICT 2 FR I ED) ••• ••• •• WEDAA • • • • • • ._i_ ---- RASHFORDL •••• HOLT. •••••• ·-'----- RI LEY) •••••••• CLARK· •••••• _.1_ ---- COOPER) ••••••• F-OX--• • • • • k_ •• __::!_ ---- ROGET) •••••••• G.Q>fo.M,'Uit:·Jsv ••• __!L ___ _ .WELLS) •••••••• HOUSTON •• • •• ~ --__ EVANS)······· ·9RTI b · · · · · ._:L_ ----CULV~R) ·······PERRY··.··•··-"----- ROTH • • • • • • • • • ~t:lQUR • • • • ·-~-___ _ HOYT ••••••••• SMITH· ···nl, .. _v ---- ADLER) •••••••• STANTON .x1.·. ·---7 ___ _ WINTERS) •••••• VELASQUEZ· • ·-"-___ _ !li_~_T_Bllli liUMMEL • • • • • • • R"¥-"KOFP.• • • • ._I_ ---- ANTHONY)····· ·RILEY······.__:!_ ---- RYCKOFF) • • • • • ·STRAUSS· • • • .__&_ ---- DJ STRICT 6 ~RYCKOfF) •••••• MC INNIS ••• ·+ ___ _ CRANK) •••••••• RIMA ••• ·r ... RI LEY)· •••••••. ,t'\·NTt·{B~'( -~tcA ../ == == DISTRICT 7 . lGAIDO) • • • • • • • -~ARDOUL.ISrt; ~ ---- { HOYT) •• • • • • • • • SM I TH ••• l". ~ ·---___ _ RILEY)······· ·CLARK······ ._Jf_ ___ _ ORT I Z) • • • • .• • • • EVANS • • • • • • • ./ . __ __ {HUTCH~ SON) •••• GLOCKNER .14\ __ / ____ _ WELSH, •••• • •• -SALTARELLI· ._:L_ ___ _ RYCKOFF) • • • • • ·~lILLIAMS· • • -~ ---- DISTRICT 11 IT Ai LEY) .•••••• SHENKMAN •••• -J · SHENKMAN) ••••• PATT I NSON... fJJ == == RILEY)· .. • .. • ·S.GH~I:f • • • • • ~ ___ _ 6/14/78 JOINT BOARDS RI LEY~········ ·ANTHONY····---- RILEY • ········CLARK······---- PERRY • ········CULVER·····---·- ORTIZ • ········EVANS······---·-· - COOPER)······· ·FOX········---- COOPER)···••·· ·GAMBINA· • • ·---- HUTCH I SON)···· ·GLOCKNER···---- ROGET) • • • • • • • • ·GRAHAM· • • • • ---- (MEYER) •• : •••••• GR l FF IN····---- (RASHFORD) •••••• HOLT· ••••• ·---- (WELLS)····•···· HOUSTON····---- (LACAYO)········ HUDSON····•---- SEITZ)'•······ ·LASZLO·····---- RYCKOFF) ·······MC INNIS···---- WEISHAUPT)·····MlLLER·····--__ FINLAYSON)·····OLSON······--__ EVANS)········ ·ORTIZ······----- SHENKMAN)····· ·PATTINSON··--__ CULVER)······· ·PERRY······--__ NYBORG) • ·······PR I EST···•·--__ ANTHO~Y) • • • • • • ·RI LEY· • • • • ·--__ CRANK)········· RIMA·······--__ YOUNG)········· ROGET······--__ HUMMEL-)· • • • • • • • RYCKOFF • • • ·--__ WELSH) ••••••••• SALTARELLI· RI LEY) ••••••• •• SCHMIT····.---- ROTH) ••••• • •••• SEYMOUR·~ • .---- WELSH)········· SHARP·····.---- BAI LEY)······· ·SHENKMAN··.---- ~SHEN~MAN) •••••• sJEBERT • • • ·== == HOYT)··········SMITH······ ADLER)········ ·STANTON···.---- RYCKOFF) ·······STRAUSS···.---- ~ADLER)········ -SVALSTAD· • .---- ZOMMI CK)······ -SYLVIA····.---- GA IDO) • • • • • • • • • VARDOULI S • .---- WINTERS). • • • •• ·VELASQUEZ· .---- (FR I ED)· • • • • • • • • WEDAA • • • • • .---- (RYCKOFF) ••••• .. ·WILLIAMS··.---- (VELASQUEZ)···· ·rt INTERS····==-==- OTHERS ~ HARPER •••• ·-- SYLVESTER •• _L_ LEWIS ••••• ·-- CLARKE •••• ·-- BROWN •••.••• _./_ .. j WOODRUFF ••• __ HOHENER •••• __ HOWARD ••••• __ HUNT ••• · •••• __ KEITH •••••• __ KENNEY ••••• __ LYNCH •••••• __ MADDOX ••••• __ MARTINSON •• __ PIERSALL ••• __ STEVENS •••• __ TRAVERS •••• __ ') 4) Pl-16 Dedication June 22, 1 978 Adjourned Joint Mtg. FAH briefly reported re dedication to be scheduled. Said once thought we were go ing to have President Carter. Then thought we would have the Regional Administrator from EPA. We have a confirmation for July 12 f o r Regional Administrator Paul DeFalco but thought we might also inv ite Chairman of the Board John Bryson. His calendar is full now . Said he recommended we hold off for August Board Mee ting and have Regional Administrator a nd John Bryson of the State Board . As ked Directors if that would be okay. No objections . (Sa) Report of General Counsel TLW r evi ewed discussion and actions tak en at June 1 4th Board meeting . Said in accorda nce wi t h the unanimous act of this Board, have proceeded to gear up and proceed with variable charge . Have been dea ling with County Counsel's staff who are familiar with problem and are working with it. Submitted letter to Vic Heim two days ago with his (TLW's) legal opinion attached to it. Said t ha t opinion is an affirmation of what h e ind icated at the l ast mee ting. While this may appear as a tax, in point of fa ct, by judi c i al decision, is quite clear that the charge we l evy is an assessment. Said they have ruled on this in 1950 and 1970 that we were levying an assessment. Feel extremely confident in thi s . Is some question whether Ja rvis-Gann covers special assessments. Literal read ~ng of Jarvis-Ga nn shows special assessments n ot contemplated. There are other sanitation districts and Flood Control District in LA Co . who are in an identical posture legally as we are . Are tryi n g to establish to County Auditor a n d County Counsel this is legal and outside purv~ew of Jarvis -Gann . Is both l egal and proper. Probab l y the most equitable is Al te rnat i ve III. Added that he had a n other l ega l opinion in the Directors ' folders re Alternative II. I f it is a tax , should still define it as a special assessment charge . Can 't see much difference whether it is flat or variabl e . Don 't think the risk of cha llenge i s going to be too g re at. Cooper mentioned that h e h eard on TV t ha t F lood Contro l Distri ct in LA Co . was goi n g to cut emp l oyees and questioned this as TLW said they were in same situ at i o n as we are . TLW sa i d this was not a legal answer . When they cut 400 people, t h ey get them off the drawing boards and stop cuttin g channels or cutting as weeds as quickly , but we are ge tting wastewater down the pipes and can 't stop it . They can cut but we can 't. · Cooper then asked how we determined the ass essment of each one . Said JWS would give that report on next item . Culver stated that the tax rat e of 42¢ per $100 would remain the same if we go with Altern~tive I . Sa l tarel l i said we really want t h e opinion to come from the State Attorney General 's office . Culver asked if i t would raise the tax rate or not . Saltarelli answered it probably wou ld in some Districts because would have to go back to 75/76 tax rate . JWS then reported on Alternative II. Referred to yellow package in Directors' folders. Also to green page -TLW's l egal opinion in package. Salmon page is a form required to be fi l ed if we want to be on tax bill. In proceeding with this in case we receive an unfavorable opinion, will be mailing notices to all parcels within our jurisdictional boundaries (400,000-450,000). Scheduled to mail July 11th. Hearing date tentatively scheduled for Ju l y 19 th . Explained various figures on ye l low sheets in package. $2.2 mi llion deduction for operations and capital expendi- tures in 1 978 -7 9 , which means wi l l raise $2.2 million l ess from taxpayers. Cooper stated that each District has certain fee and each District has "X" number of units, adjusted into figure, right? Answered right. Asked if that included industrial and was answered yes , it does . Saltarelli advised that this was the onl y way we can do it the f irst year . By the second year , can define each parcel and put in what equitabl e charge should be. Wil l be more equitable in the second year . FAH said we do have 300 (?) facilities under Class I Permit wh i ch brings in revenues o v er $ pe r year. (Sd) TLW stated that it was the recommendation of the General Manager and staff and. based on the Board 's recommendation last mo n th , to go with one way but if barred from doing that, want alternative open to go to. If Directors want to reaffirm expressed recommendations, would need to move item (d) and (e) (1) both. Want to go the same way if we can but if we can't, will go to (e) (1). Re (e) (2) TLW advised that County Counse l really couldn 't make the decision the County Auditor will properly follow in the event the County Auditor and Tax Collector refuse to implement what we request. Sharp then asked if someone files a taxpayer's suite , can we drop down to the other one? TLW said that is a hard question . Assumi n g there is a lawsuit and assuming it is successful , question is where are we 6 or 8 months from now? Are we likely to have blown the who l e levy and get nothing? Think a s a practica l matter very difficul t to envision we would lose everything. There is risk but don't see any alternative that is not subject. to some risk. I f that happens, then we are in the posture of Alternative I. District will be funding on reserves. Said Mr. Harper did discuss this with Vic Heim today . As their Counsel has said, he want to wait for some kind of o p inion from the Sta~e. We are required by A.;:_gust 10th to have whatever we want done to the tax rolls in the County Au di tor's hands . Vic Heim has asked his staff to develop a critica l path schedule of what is the last day we can turn this in. Hopefully, could wait until September. What we want to avoid is if we can go to Alternative III, to keep things the way they are , is the postage expense . If we get a reprieve of 10-20 days , then we will have to change the date of the hearing. Or if we go ahead with the hearing, will be the expense of postage that will not be recovered. JWS added that we may not have the answer on item (d) and if we don't get reprieve or answers, wi ll have no choice but to mail. Holt asked if there isn 't any way we can ge t around it . Can't we just go ahead and refer to the taxation and force the County to put it on the tax roll? TLW said if we present our budgets .to County Auditor and they won 't do it , what do we do? -2- Laszlo asked how he would explain the assessment for each District if he were asked and it was explained to him. Then the question was moved and seconded . Voice vote. Motion carried. Items S(d), (e) (1) & (2) ?? (7) Cooper asked if t he ordinance says the charge is for a one-year period. Was answered yes, was an annua l charge. -3-