TAUSSIG. & Associates, Inc. LAKE ARROWHEAD COMMUNITY SERVICES DISTRICT ADMINISTRATION REPORT FISCAL YEAR SEWER FEES FOR SEWER-ONLY CUSTOMERS
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1 DAVID TAUSSIG & Associates, Inc. LAKE ARROWHEAD COMMUNITY SERVICES DISTRICT ADMINISTRATION REPORT FISCAL YEAR SEWER FEES FOR SEWER-ONLY CUSTOMERS May 11, 2017 Public Finance Facilities Planning Urban Economics Newport Beach Fresno Riverside San Francisco Chicago Dallas
2 ADMINISTRATION REPORT FISCAL YEAR LAKE ARROWHEAD COMMUNITY SERVICES DISTRICT SEWER FEES FOR SEWER-ONLY CUSTOMERS Prepared for LAKE ARROWHEAD CSD P.O. Box 700 Lake Arrowhead, California Prepared by DAVID TAUSSIG & ASSOCIATES, INC Birch Street, Suite 6000 Newport Beach, California (949)
3 Table of Contents Section Page I. Introduction...1 II. Fiscal Year Levy...2 III. Fiscal Year Levy...3 EXHIBITS Exhibit A: Tax Roll
4 I. Introduction Since Fiscal Year the (the District ) has enrolled the sewer fee for certain customers on the County s tax roll. In order to do so, the general manager is required to file a written Report each year pursuant to Section 61115(b) of the California Government Code. Such Report must contain a description of each affected parcel of real property and the amount of the annual charges for each affected parcel for the year. Now, therefore, David Taussig & Associates, Inc., on behalf of the general manager, does hereby submit this Report. Prior to Fiscal Year , the District charged the sewer fee to all sewer customers through a regular billing statement sent directly to the property owner. The District determined that it is more cost effective to enroll the sewer fees on the County tax rolls for those residential customers for which the District provides sewer service only. Monthly billing for the residential sewer-only customers ceased following the billing for June All other sewer customers will continue to pay their sewer charges through monthly billings. This Report provides a summary of the District s annual sewer fees for residential sewer-only customers that are to be enrolled on the County s tax roll for Fiscal Year This Report is not intended to calculate or justify the amount of the sewer fee, which was approved by the District on December 8, 2015 through a Proposition 218 protest process. Section II herein analyzes the results of the Fiscal Year levy. Section III herein summarizes the annual sewer fee to be enrolled on the County tax roll for Fiscal Year Page 1 s May 11, 2017
5 II. Fiscal Year Levy The total levy for the annual sewer fee for Fiscal Year equaled $1,336,004. As of April 24, 2017, the County had collected $1,263,874 for the sewer fee. The remaining $72,130 in sewer fees are delinquent, resulting in a delinquency rate of 5.40 percent. Page 2 s May 11, 2017
6 III. Fiscal Year Levy The annual sewer fee is charged as a flat fee per sewer connection to each of the District s residential sewer-only customers. One new sewer customer account has been added for Fiscal Year All but three of the District s residential sewer-only customers are each served by one sewer connection. These three customers are each served by two sewer connections. In December 2015, the District approved a schedule of rate increases through January 1, Effective beginning January 1, 2017, the rate increased from $48.28 per month to $49.97 per month, an increase of $1.69 per month. The amount charged on the tax roll for Fiscal Year did not include this amount. Therefore, this amount will be added to the Fiscal Year sewer charge for those parcels for which the sewer charge was collected on the tax roll for Fiscal Year The annual sewer fee for the twelve month period between July 1, 2017 and June 30, 2018 is equal to $ per connection. Please see below for a summary of the total Fiscal Year levy: Parcels Amount Levied Description Parcels with one sewer connection which were levied in FY $1.69 x 6 months = $10.14 PLUS $49.97 x 12 months = $ Total = $ New rate of $49.97/month effective beginning January 1, 2017 (less prior fee of $48.28/month) for the period from January 1, 2017 through June 30, 2017 PLUS New rate of $49.97/month effective beginning January 1, 2017 for the period from July 1, 2017 through June 30, 2018 Number of parcels Levied 2,299 parcels Parcels with two sewer connections which were levied in FY Same as above x two sewer connections = $ x 2 Total = $1, Same as above x 2 sewer connections 3 parcels New Parcels not levied in FY $49.97 x 12 months = $ New rate of $49.97/month effective beginning January 1, 2017 for the period from July 1, 2017 through June 30, parcel Below is a summary of the Fiscal Year levy proposed to be enrolled on the Fiscal Year County tax roll for the District s residential sewer-only customers: Page 3 s May 11, 2017
7 Fixed Charge Parcels Charged [1] Levy per Sewer Connection Levy 2,303 $ or $ $1,406,143 [1] Includes three parcels that are each assessed for two sewer connections. The funds raised by the sewer fee are used to pay for wastewater treatment services provided for the property. The amount of the sewer fee proposed to be levied on residential sewer-only customers for Fiscal Year is calculated as follows: 2,299 parcels charged at $ per parcel, three parcels charged at $1, per parcel, and one parcel charged at $ per parcel for a total of $1,406,143. A list of the amount proposed to be levied against each parcel is included in Exhibit A. Page 4 s May 11, 2017
8 EXHIBIT A Tax Roll
9 $ $ $ $ $ $ $ $ $ $ $ $ $ $1, $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 1 of 52
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12 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 4 of 52
13 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 5 of 52
14 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 6 of 52
15 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 7 of 52
16 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 8 of 52
17 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 9 of 52
18 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 10 of 52
19 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 11 of 52
20 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 12 of 52
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25 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 17 of 52
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45 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 37 of 52
46 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 38 of 52
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50 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 42 of 52
51 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 43 of 52
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