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
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LEGAL OPINION
u
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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?
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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.
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