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LIVE OAK CITY COUNCIL AGENDA – JANUARY 6, 2021
Page 1
The Council may take up any agenda item at any time, regardless of the order listed. Action may be taken on any item on this agenda. Materials related to an item on this Agenda submitted to the Council after distribution of the agenda packet are available for public inspection at City Hall, 9955 Live Oak Boulevard, Live Oak, during normal business hours. Such documents are also available on the City of Live Oak’s website at www.liveoakcity.org, subject to staff’s availability to post the documents before the meeting. In compliance with the Americans with Disabilities Act, the meeting room is wheelchair accessible and disabled parking is available. If you have a disability and need disability-related modifications or accommodations to participate in this meeting, please contact the City Clerk’s office at (530) 695-2112 x107. Requests must be made at least 24 hours in advance.
Pursuant to Governor Newsom’s Executive Orders N-25-20 and N-29-20, members of the Live Oak City Council or staff may participate in this meeting via a teleconference. In the interest of the maintaining appropriate social distancing, members of the public are encouraged to participate in the meeting in the following ways:
• Remote Viewing: Members of the public can view a livestream of the meeting online at https://liveoakca.granicus.com/ViewPublisher.php?view_id=1.
• Public Comment: Members of the public can submit general public comments, as well as comment on specific agenda items in the following ways:
o Email Public Comment: Public Comment can be submitted via email to the City Clerk at
[email protected] during the meeting, prior to the close of public comment on an item, and read into the record during public comment.
o eComment Feature: Public Comment will be accepted online between Wednesday, December 30th through Wednesday, January 6th through the eComment feature at: https://liveoakca.granicus.com/ViewPublisher.php?view_id=1.
LIVE OAK CITY COUNCIL
REGULAR MEETING AGENDA JANUARY 6, 2021
6:00 PM
MEETING LOCATION LIVE OAK COUNCIL CHAMBERS 9955 LIVE OAK BOULEVARD
LIVE OAK, CALIFORNIA 95953
MEMBERS OF THE COUNCIL
LUIS HERNANDEZ, MAYOR NANCY SANTANA, VICE MAYOR BOB WOTEN, COUNCILMEMBER
LAKHVIR GHAG, COUNCILMEMBER J.R. THIARA, COUNCILMEMBER
AARON PALMER,
CITY MANAGER
NICOLE ROSSER, CITY ATTORNEY
1
http://www.liveoakcity.org/https://liveoakca.granicus.com/ViewPublisher.php?view_id=1mailto:[email protected]://liveoakca.granicus.com/ViewPublisher.php?view_id=1
LIVE OAK CITY COUNCIL AGENDA – JANUARY 6, 2021
Page 2
CALL TO ORDER
ROLL CALL PLEDGE OF ALLEGIANCE AND INVOCATION
CORRECTIONS AND/OR CHANGES TO THE AGENDA BY CITY MANAGER ONLY
PRESENTATIONS AND RECOGNITIONS A. Recognition of Aleks Tica as Council Member
B. Recognition of Bob Woten as Mayor PUBLIC COMMENT
Any person wishing to address the City Council on general jurisdictional matters or consent calendar items may do so at this time. If you are commenting on an agenda item, your comments will be heard at the time that item is scheduled for discussion. The City Council adopted a time limit of three minutes per person. The Brown Act does not allow for Council discussion of items not on the agenda. Councilmembers may only a) refer the matter to staff; b) ask for additional information; c) request a report back; or d) provide a limited factual response for items not listed on the agenda.
CONSENT ITEMS Consent Calendar is passed by one motion with exceptions and separate votes as noted.
1. Application to the California Department of Housing and Community Development (HCD) for the Local
Early Action Planning (LEAP) Grants Program Recommendation: 1) Adopt resolution; and 2) Direct staff to submit an application to HCD for the LEAP Grant Program. (Kevin Valente, Planning Director)
2. Filing and Acceptance of State Required Annual Report Fiscal Year (FY) 2020-21 for Community Facilities District No. 92-1 of the City of Live Oak Recommendation: Accept and file. (Joe Aguilar, Finance Director)
3. Filing and Acceptance of State Required Annual Report FY 2020-21 for Community Facilities District No. 2004-1 of the City of Live Oak Recommendation: Accept and file. (Joe Aguilar, Finance Director)
4. AB 1600 (Development Impact Fees) Annual Financial Report of the City of Live Oak Recommendation: 1) Accept the Annual Report on Development Impact Fees; and 2) Adopt findings that funds held longer than five years are needed for future projects. (Joe Aguilar, Finance Director)
BUSINESS ITEMS
5. 2021 Council Member Committee Assignments Recommendation: Approve the 2021 committee assignments as presented. (Aaron Palmer, City Manager)
2
LIVE OAK CITY COUNCIL AGENDA – JANUARY 6, 2021
Page 3
ITEMS REMOVED FROM THE CONSENT AGENDA FOR COUNCIL CONSIDERATION AND ACTION
UPDATES AND ANNOUNCEMENTS FROM THE CITY ATTORNEY AND CITY MANAGER
COUNCILMEMBER COMMENTS (WRITTEN ONLY)
ADJOURNMENT
3
City of Live OakReport to City Council
Meeting Date: January 6, 2021
Title: Recognition of Aleks Tica as Council Member
4
City of Live OakReport to City Council
Meeting Date: January 6, 2021
Title: Recognition of Bob Woten as Mayor
5
City of Live OakReport to City Council
Meeting Date: January 6, 2021
Title: Application to the California Department of Housing and CommunityDevelopment (HCD) for the Local Early Action Planning (LEAP) GrantsProgram.
Contact Information: (Kevin Valente, AICP, Planning Director)
Location: Citywide
Background: HCD is currently accepting applications for the LEAP Grants Program. TheLEAP Grants Program set aside approximately $119 million dollars toprovide funding to jurisdictions for the preparation and adoption of planningdocuments, process improvements that accelerate housing production, andfacilitate compliance in implementing the sixth cycle of the regional housingneed assessment. HCD has determined maximum award amounts for large,medium, and small localities, based on population. Based on population size,the City of Live Oak qualifies for a $65,000 grant award. It should be notedthat this is a non-competitive, over the counter, grant opportunity that doesnot require a local match to receive the funds. Final grant applications duedate is January 31, 2021.
Analysis: City Planning staff is recommending using the LEAP grant funds for thepreparation of the Accessory Dwelling Unit Ordinance and Housing Surveyin compliance with the 5th Cycle Housing Element.
Fiscal Impacts: None. No local match is required to receive the grant funds.
Recommendation: City Council adopt the attached resolution and direct to staff to submit anapplication to HCD for the LEAP Grant Program.
Attachments:
Resolution
6
https://legistarweb-production.s3.amazonaws.com/uploads/attachment/pdf/782230/HCD_Resolution.pdf
1
Resolution No.
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVE OAK AUTHORIZING APPLICATION FOR, AND RECEIPT OF, LOCAL GOVERNMENT PLANNING SUPPORT GRANT PROGRAM FUNDS
WHEREAS, pursuant to Health and Safety Code 50515 et. Seq, the Department of Housing and Community Development (Department) is authorized to issue a Notice of Funding Availability (NOFA) as part of the Local Government Planning Support Grants Program (hereinafter referred to by the Department as the Local Early Action Planning Grants program or LEAP); and
WHEREAS, the City Council of the City of Live Oak desires to submit a LEAP grant application package (“Application”), on the forms provided by the Department, for approval of grant funding for projects that assist in the preparation and adoption of planning documents and process improvements that accelerate housing production and facilitate compliance to implement the sixth cycle of the regional housing need assessment; and
WHEREAS, the Department has issued a NOFA and Application on January 27, 2020 in the amount of $119,040,000 for assistance to all California Jurisdictions.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Live Oak resolves as follows:
SECTION 1. The City Manager is hereby authorized and directed to apply for and submit to the Department the Application package;
SECTION 2. In connection with the LEAP grant, if the Application is approved by the Department, the City Manager of the City of Live Oak is authorized to submit the Application, enter into, execute, and deliver on behalf of the Applicant, a State of California Agreement (Standard Agreement) for the amount of $ 65,000, and any and all other documents required or deemed necessary or appropriate to evidence and secure the LEAP grant, the Applicant’s obligations related thereto, and all amendments thereto; and
SECTION 3. The Applicant shall be subject to the terms and conditions as specified in the NOFA, and the Standard Agreement provided by the Department after approval. The Application and any and all accompanying documents are incorporated in full as part of the Standard Agreement. Any and all activities funded, information provided, and timelines represented in the Application will be enforceable through the fully executed Standard Agreement. Pursuant to the NOFA and in conjunction with the terms of the Standard Agreement, the Applicant hereby agrees to use the funds for eligible uses and allowable expenditures in the manner presented and specifically identified in the approved Application.
7
PASSED AND ADOPTED by the City Council of the City of Live Oak this 6th day of January, 2021, by the following vote:
AYES: NOES: ABSENT: NOT VOTING:
APPROVED:
Luis Hernandez, MayorATTEST:
Clarissa Menchaca, City Clerk
8
City of Live OakReport to City Council
Meeting Date: January 6, 2021
Title: Filing and Acceptance of State Required Annual Report Fiscal Year (FY)2020-21 for Community Facilities District No. 92-1 of the City of Live Oak
Contact Information: (Joe Aguilar, Finance Director)
Background: In 1992, the Council approved the establishment of Community FacilitiesDistrict No. 92-1 for the purpose of financing expenses incurred by the Cityfor municipal services and the costs associated with purchasing andconstructing school sites for Live Oak Unified School District. A total of 226properties are currently assessed tax levies for Community Facilities DistrictNo. 92-1. The funding arrangement provides for the School District toreceive 66.7% of the available funds and the balance of 33.3% going to theCity.
Attached is the informational report that meets the statutory requirements(Government Code Section 50075.3 and 53411). The annual reports areprepared by NBS (an engineering and consulting firm) who also prepares theannual tax levy roll for the district. This report is only an informational reportand does not affect the levying of taxes or the administration of the district.
Fiscal Impacts: None.
Recommendation: Accept and file.
Attachments:
CFD 92-1 Annual Report
9
https://legistarweb-production.s3.amazonaws.com/uploads/attachment/pdf/782227/2021-1-6_Ex_A_CFD_92_Annual_Report.pdf
nbsgov.com
Prepared by:
Corporate Headquarters 32605 Temecula Parkway, Suite 100
Temecula, CA 92592 Toll free: 800.676.7516
Fiscal Year 2020/21 Annual Report For:
Community Facilities District No. 92-1
December 2020
10
TABLE OF CONTENTS
1. District Analysis .............................................................................................................. 1
1.1 Community Facilities District No 92-1 ....................................................................... 1
1.2 Levy ............................................................................................................................ 1
1.3 Delinquencies ............................................................................................................ 2
2. Levy Analysis .................................................................................................................. 3
2.1 Special Tax Levy ......................................................................................................... 3
2.2 Special Tax Spread ..................................................................................................... 3
2.3 Maximum Tax ............................................................................................................ 4
3. Financial Status .............................................................................................................. 5
3.1 District Funds ............................................................................................................. 5
3.2 Delinquency Status and Foreclosure Covenant ........................................................ 5
Appendix A: Rate And Method Of Apportionment ................................................................. 6
Appendix B: Delinquency Summary ....................................................................................... 7
Appendix C: Final Budget for Fiscal Year 2020/21 ................................................................... 8
Appendix D: Fiscal Year 2020/2021 Final Billing Detail ............................................................ 9
11
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 92-1 1
1. DISTRICT ANALYSIS
1.1 Community Facilities District No 92-1
Community Facilities District No. 92-1 (the “District”) was formed on March 13, 1992 to finance the costs
and expenses of providing municipal services for the City of Live Oak (the “City”). The services that are
provided include: fire, law enforcement, recreation sites and structures, streets, and other governmental
facilities. In addition to the services listed above, the District was also formed to finance the costs of
purchasing and constructing elementary and secondary school sites and structures. Bonds have been
authorized for the District, but the City has not issued any to date.
1.2 Levy
The Fiscal Year 2020/21 levy consisted of 226 parcels for a total of $129,738.88. The levy for the District is
broken down into two components. For parcels with a building permit issued through June 1996, the
annual levy amount consists of a portion allocated to the Live Oak Unified School District (the “School
District”) to pay for School District facilities maintenance, and a portion allocated to City facilities. For these
parcels, the Fiscal Year 2020/21 breakdown is as follows:
Property Classification
Parcel Count
School District Portion Levied
City Portion Levied
Total Amount Levied (1)
Developed with Building Permits issued through June 1996
84 $18,329.19 $9,164.59 $27,493.78
(1) The amount shown is net of any rounding adjustments.
For parcels that had a building permit issued after June 1996, their annual levy amount consists of the
Developer Fee Conversion Tax (multiplied by the parcel’s square footage) plus a Base Amount that was
determined on the date the building permit was issued. The School District’s portion is 66.67% of the
combined total amount levied, and the City’s portion is 33.33% of the combined total amount. For these
parcels, the Fiscal Year 2020/21 breakdown is as follows:
Property Classification
Parcel Count
School District Portion Levied
City Portion Levied
Total Amount Levied (1)
Developed with Building Permits issued after June 1996
142 $68,163.40 $34,081.70 $102,245.10
(1) The amount shown is net of any rounding adjustments.
12
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 92-1 2
1.3 Delinquencies
As of December 9, 2020, the Fiscal Year 2019/20 delinquency rate for the District was 2.47%. NBS sent
reminder and/or demand letters to delinquent property owners on behalf of the City. NBS will continue to
monitor delinquencies and recommend the appropriate delinquency management actions to the City as
needed.
NBS
Zaire Marin, Administrator
Adina McCargo, Project Manager
Stephanie Parson, Client Services Director
13
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 92-1 3
2. LEVY ANALYSIS
2.1 Special Tax Levy
A summary of the total levy and breakdown of the levy components for Fiscal Year 2020/21 are shown in
the table and chart below.
Parcel Count
Levy Amount
226 $129,738.88
2.2 Special Tax Spread
The total levy and maximum special tax for Fiscal Year 2020/21 are shown in the table below.
School District Levy
$78,599.66
City Levy$35,353.37
Other Administrative Expenses
$15,571.35
Delinquency Management Charges$214.50
FIGURE 1. FISCAL YEAR 2020/21 BUDGET
Property Classification
Parcel
Count
Total
Amount Levied
Maximum
Special Tax
Percentage of
Maximum
Developed with Building Permits
issued through June 1996 84 $27,493.78 $27,493.78 100.00%
Developed with Building Permits
issued after June 1996 142 102,245.10 102,245.10 100.00%
Totals: 226 $129,738.88 $129,738.88 100.00%
14
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 92-1 4
2.3 Maximum Tax
The Fiscal Year 2020/21 maximum special tax compared to the prior year is shown in the table below.
(1) Parcel count remained unchanged from Fiscal Year 2019/20 to Fiscal Year 2020/21.
(2) In Fiscal Year 2020/21 and Fiscal Year 2019/20, the District was levied at 100% of the Maximum Special Tax.
(3) Maximum Special Tax for parcels with Building Permits issued after June 1996 increase by $4 annually per
payment schedule provided by City.
Property Classification
Parcel
Count (1)
FY 2020/21
Maximum Special Tax (2)
FY 2019/20
Maximum Special Tax (2)
Percent Change (3)
Developed with Building Permits
issued through June 1996 84 $27,493.78 $27,493.78 0.00%
Developed with Building Permits
issued after June 1996 142 102,245.10 101,677.10 0.56%
Totals: 226 $129,738.88 $129,170.88 0.44%
15
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 92-1 5
3. FINANCIAL STATUS
3.1 District Funds
District 6/30/2020 Balance (1)
CFD 92-1 $80,137.00
(1) CFD 92-1 Funds available as of the listed date
3.2 Delinquency Status and Foreclosure Covenant
Foreclosure Attorney
Foreclosure Recap
Delinquency Management Steps Taken
None None Reminder and Demand Letters Sent
There is no established foreclosure covenant for the District.
16
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 92-1 6
APPENDIX A: RATE AND METHOD OF APPORTIONMENT
The following pages show the Rate and Method of Apportionment of the Special Tax.
17
CITY OII LI\4' OAI(CON,IMUNI'IY FA.CILITIES DISTRICT NO. 92-1
R¿.T'B ,A.ND NÍETI.IOD OF APPORTIONMENT O}.- SPEC]IÄL'I'A,Y
CATIIGORY II -- SIlllCL/\L TAX FOR CITY OF LIVE OAI( F¡\CIIJTIES
A Special Tax, cleterminecl as clescribed below, shall be leviecì each Fiscal Year by the Cityof L,ive Oak (the "Cityr') within the boundnries c¡f Comrnr.urity llacilities Distrìct No, 92-1("CFD No. 92-1") to ¡ray the Authorized C
Lr.
FI
',Fisc¿rl Yearl means the period starting on July l ancì enclilig oli tltefollowing June 30, except that the first Fiscal Year. sirall coltlnÌer'ìce on thùclate thc lloarcl adopts the Resolution of Lltention to form CIìD No. 9?-1 auclsl-raìl cncl on the next succeecling June 30.
" Iì.esiclentìal Property'r ('r Propertyrr) means ',ill Asscs-sor' ' s Pzircel rvrthin CFDNo, 92-l that is zoned for lesideritial use.
,,Special'l'¿uirr ne¿ìns the special tiui or special taxes ¿uttltorizecl to be Ìeviedivithin CllD No. 92-1,
J. r,'fax Ciollection Schecluleil nte¿ìrls docnment to be 1tt'epared annually by tlteCit¡, ¡ol use by the Stitter County Aucljtor-Controller aticl 'lreasurer-Ta-rCollector in coìlecting the annual installments of. the Special Ta-r each FiscalYear,
K. ,''f'a-r-llxempt Propertyrrrneâns ally property tvìtirin CFD No.92-1 that inaccorclance with Section 2 irereoil will not be t¿rxed,
L. rr I-erritory to bebut nclt incluclecl
Tax Exernnt Prooertv:
Governnental properlybe ta-xecl except:
Alnexeclrr means any territory that is within City boundarieswithin the bounclaries of CFD No. 92-1 upon fornation.
2
notownecl by the state, federaì or other local governments rvill
A, I[ a pr"rblic ûgency orvning propert],, including property helci in a trust for anybeneficiary, that is exempt froln a special tax pursuant to Government CodeSection 53340 grants a leasehold interest after January 1, 1988, or otherpossessory interest in the proPerty of a nonexempt person or entitl', theSpecial'Iâx shall, nohvithstancling Gclverrunent Code Section 53340, be leviedon the leasehold or possessory interest and shall be payable by the owner ofthe leaseholcl or possessory interest.
13, If property not otherrvise exempt from a special taur js acquirecì by a publiceniity-other than the City through a negotiatecl transactiou, or by gitt orcleviie, the Special T¿ur shall, notwithstanding Governrnent Code Section53340, contiñue to be levied on the property acquirecl artd shall beenibrceable against the public entity that accprirecl the property.
19
J.
,1 .
Cl. If property subject to a special tax is acquirecl by a pulllic eirtity througheniineiit clomaiu proccedings, the obligation tcl ¡ra1, tlie Spccial T¿x shall befre¿rtecl pursu:int to Section 1265.25 of the Code of Civil Prclcedttre as il itwere a sfecial amual âssessment. For this purpo,se, the present value of theclbligation to pay the Spccial 'f¿r-r to l)ay the principal ancl iuterest oil atlYinclebtedness incurrecl b1' the CFD prior to the clate of zrpportiontnentcletelrnìnecl pulsuant to Section 5082 of tlie lìevenlte ancl 'I'¡rx¿itlotr C-loclc shailbe treatecl tìre same as a lixecl lien special asscssureut.
D. Parcels that are not Ilesiclcntial 'PI'opcl'ty shall llot be taxecl.
ol-t'ax RaLcs ¡urcl l--el'}ltllSlleci Tu.
¿\. r\t the beginnilig of each Fjscal Year, the City shall classity cach Assessot 'sParcel in CIID No, 92-1 as l-¿ux-Llxer-nPt Prope.rty or Resiclential Propelt-y.
lJ. At the tintc ta-re.s ale ìcviccl eacir Iìiscitl \lear, the City shell cleterttlitte theDevelopnrent Agleenrent Amounl" applicable fclr such lìiscal Year. 'l'he Cìtyrurâ1,, ir-L its complete discretion, Lecluce the Dcveloptnent ,Agleenetlt Allountotherrvise altplicable in ¿ìn,\, lìiscal Year if other sources of rcvemtes becolrteavailable to pa1, tlie Authorized Costs, if the ärnount ol Atlthorized Costsrec¡:ireci to ltc funded clcclines, ol for any other re¿tso11, Any sr"rch reduclirlttir-r any FìscaÌ Year shall not affect the ma-rimtun Developtlent AgreementAmount rvhich may be calcuiated in any future ),ear such that sirnple andcornpouncling calculations, respectively, shaìl apply to all intervening FiscalYears from the first Fiscal Year.
C. At the begiruring of each fjiscal Year, ttre Boarcl shall levy tlie Specia[ 'l'¿r-r ¿rsfollorvs:
1l
For T¿ur-Exempt Property, no tax shall be levied.
For each parcel for lvhich a buildíng permit issues dr-rring srich FiscalYear (and fo¡ wìlich tìrere is no altern¿rte clevelopnÌent agreementsuperseding the clcvelopnrent agreemerrt regarding lvf ello-Roos futtdingexãcLrteclbãflvee¡ November 15, 1991 atld Januari' t5, 1992), the Boardshall lcvy the Speciirl Tax in au amouut eclual to the I)evelopmetrtAgreenrent Anount, as cleterlllirted by ttrc City,
Pavnrcnt of' the Suecial 'f¿x.
,,\. T'hc,specizrl'I¿rx is ciuc prior to lhe issuance of a buìlcìing perttiit, or silllilaraLlthcliization fol mobìlellolncs, for any Resiclential Property. l'ztyment sllalltre tn¿rcle to the City by c¿rshier 's check or certifiecl cìte ck plyable to the CIìD,alrcl the City shall issue a receipt for paynient slrorvìng tlte clate ancl ¿tnrount.11. the Special 'f¿rx is ncit pnicl in full, or ii'the o\vncr e,lects (irt ltccordärlcc-. withthe reqirirenrents of sLrltscction Ìl ìtelou,) to pziy a portion ctl the Special 'l'ax
l0
20
B
in a6ual installments, the amount of the Special Tax that remains r-rnpaicl(the ,'Canyover Amountr') shall be payable ii equal annual installments þvithinterest) oue,r o thirty-year periocl beginring in the Fiscal Year foìlorving tlretriscal Year in which the buildirig perrnit rvas issued, equal to the procluct ofthe Canyover Amount arid 0.10.
A Parcel owner may elect to pay a portion of the Special Ta-x up to anamount equal to tfie Development Agreemeirt Arnount in eqr"ral annualinstallmenfs. Such election shall be made at the time a br-rilcling penrrit orsirnilar authorization for the Parcel is issueil, shall be in wliting on a forn-tprovicled by the City, ancl shall be accompanied by payment of any otherþortion of the Special Ta-x that such orvner elects to Pay imrnecliatell'.
At the beginning of each lri,scal Year, begìruring in 1992-93, the Cit¡' shallprepare a T¿r Collection Schedule that includes the amount of annttalinstallments of specizrl T¿xes to be collectecl in such Fiscal Year in accordancervith the t¿ui fo¡mula as illustratecl ill Section 4.D, bereof. The City shallcleiivel the Ta-r Collection Schedule to the Sutter Countl'Auclitor-Controlle¡ancl Treasnler-Ta-x CoLlector ancl request that tlie annual installments beplacecl on the securecl property tax rolls for the current Fiscai Year, Tlie Cityihatl ct"liver the Tar-Cotlection Schedule to the Sutter County Auditor-Co¡troller ancl Tleasurer-Ta-x Collectol' not later than tlie date required bythe Sntter County Arrclitor-Controller and 'freasurer-Ta-r Collector for sucliinclusion.
Examoles of Ma.ximum Tax.
Developrnent Agreement Amount is set at the ma.rimum allowable level, thewould be as clescribed in the examples listed below.
i. For a resiclential unit for which a building permit is issued in FiscalYear 199l-- 92 that meets the conditions set forth under paragraph 1..F,i.,the rna.ximum tax rvould be $1,000 payable at the tirne of issuance ofa builcling permit, rvith an option to pay the $1,000 in attnualinstallments-of $100 per year for thirty ye¿ìrs ($1,000 x 0'10)'
ii, For a resiclential unit for ri4rich a building permit is issued in FiscalYear t992-93 after January '1,7993, that meets the condìtions set forthuncler paragraph 'l.F'.i., the nr¿ximutn tax rvould be $1,047.50 ($1,000x t.O+75) pãyable ar the time of issuance of a building p,errniq_rvithan option to pay the $1,047.50 in annual installments of $104.75 peryear for tbirty years ($1047.50 x 0.10)'
C.
D.
lf theTAXCS
11
21
iii, For a singìe-f amily resiclential unit lor which a building permit is issuedin Fiscal Year 1995-96 that nÌeets the conclitions set forth unclerparagraph 1.I".ii., the nra-xinun ta-x woulcl be lì2,285.00 ($2190 + $95)þayaúle-at the time of issuauce of a building pernit, rvith arl option toþay the 52,285 in annnal installments of $228,50 per year for thirtyyeaÌs ($'2,285 x 0.10).
5. CoJlection of Installments of the SPecial Tax,
Installments of the Special T¿rx that are to be collecled annually shall be collectedanirualll, shall be collected r:pon the applicable Assessor's Parcels in the CFD in the sametnan.nel: as orclinary acl valoiem property t¿rxes are collectecl and ìn accordance herervith;proviclecl, hor.vever, tÌlat the CFD may collect installments of Special Taxes at a differentiirne or in a clifferent m,anner if necessary to meet its financial obligations. All annualinstallments of Special T¿res shall be subject to tlle sflrne penalties and lien priorities in thecase of delinqueircy as is provìclecl for acl valorem t¿xes. 'fhe Board shall c¿ruse the actionslec¡rirecl above to be cloie for each Fiscal year in a timely nanller to assrìre that the TaxCoilection Scheclule is receìvecì by the Sutter County Auclitor-Controller and Treasurel-Ta-r Collector for inclnsion with billings for ¿rcl valolem ta.xes for the applicable Fiscal Year'
6. Ternrinafion of the ,Sr-recial Tax.
'I.he orvner of a parcel for rvhich the Special Tax was not paid itr full when due may,each lvlay 15 through Tune L5, thereafter, pay and permanently satisfy the Special TaxIeviecl against such parcel b1, paying to the City by cashier's check or certified checkpayable to the CFD, an amount equal to the unamortized balance of the Carryover'i\rnount, together with any interest tlien due and/ol owing, and unpaid;.provided, that intlie event bónds have been issuecì ancl are securecl by the Special Tax (set forth herein)leviecl against the sultject parcel, the owrer shall also pay an amount equal to five percent(5%) of the unamortized balance of the Calryover A¡lount'
In the event the Special Tax has been paid and permanently satisfiecl with respectto a Parcel, the Boarcl shâtt recorcì a Notice of Cancellation of Special Tax Lien as to thatParcel pursuant to Section 53344 of the Government Code, The Notice of Cancellation ofSpeciai Ta;r Lien shall iclentifu rvith particularity the Special Tax that has been paid andpèrmanently satisfieci, shalÌ contain thc book and page number in the recorcls of the Count¡'-Recorcler
,r,here the Notice of S¡,,ecial Tax ,ien being canceled is recorded, shall contaiuthe legal clescription ancl assessoi's palcel numbet of the particular Parcel of land subjectto the-lien, oncl shall contain the name of the ownel' of record of the Parcel' The Boardrnay specify a charge payable by the ownel'of record for the preparation ¿rn11 recordatiotlof this notice.
7. Appeals ancl Interpretatíon Procecltlre.
.Ary tzrxpayer srrbject to the Spccial -fax cl¿riming that the amortttt ot appiication-.ofthe Speciãl 'f¿u or an alinual iustallment tireleclf has noL been ¡rropcrly conrputed may fileu noii." with the City appealing the levy or collection of the Special Ta-x or antlual
12
22
i¡stallrtrent, -fhe City lvill promptly revierv thc appeal ancl. iI necess¿tt'y, nìiret rvith thcappìicant ancl clecicle-the appeal, If the finclings of the City verity that^lhe t¿u< shoulcl ber,,i,i¿in.¿ or changecl, thc Í'¿i-x Collection Scheclrrle shall be colrectccl if liecessary and, ifa¡rplicablc, a reluñcl shall be grantecì in accordartce rvitlt the Sectiott 8 ilcreol'. The cìecisionoi
'ttr. Citi,rvith re.spect to the Speciaì T¿ut or annual installmerlt shall be final.
Interpretation mny be macìe by resolution of the Boarcl for purpose.s of clarifying anyv¿r.glrcness or l-tncertainty as it relates to the application of the Specìal 'læl rate, tliecalculation of the ¡,,no,,ni clf arry amual jnstallureut or prepilynlent ¿ìlìlottnt, the applicaticlnol thc merhocl of apportionment, the classiiication of Parcels, or any clefinition applicableto the CÌrD.
8, Clainr lìor Ref'.urcl.
All clainrs for refLtncl ol Specilrì 'l'ax (or arunlal installnient theleof) colìectecl ottbehalf of tìle CIìD sìtall be filed ivitli the City not later than one yertr after the cìate theSpeciaÌ 'fa-r (ol annLr¿rl installment) has becn paid to the Cit¡' on behalf of the CF-D or totììc Count¡,, iespectively. 'fhe claimant shall file the claim rvithjn this time periocl,_ancl theclaim shaìi be fìnally aðt"cl upon b1, 11r. Bctarcl as a preret[risite to the claìmant's bringingsuit tllereo¡, Pursliant to Gòvernment Cocle Section 935(b), the claiur shall be subject tothe provisions of Got,enunenl Cocle sections 945,6 and 946.
The Boarcl acting on its orvn behalf ancl on beiralf of the CFD shall respond to atirlcll, claim rvithin the time period required and in the manner specifiecl by GovernmentCoclo Sections 912.4 and 912-.6. Shoulcì saicl sections be amencìecl or repealed, the¡' shallapply ziccording to the terms in effect on JLlly 1, 1991.
l[-he procec]ure clescribed hereiu shall be the exclusive p_rocedure for ciainlantsseeking a réfuncl of Special Tzu (or amu¡rl installments thereof). The clecision of theBoarcl in response to any claim for refund shall be final.
9. Annexation of 'ferritory.
An¡,te¡ritory to l¡e apexecl to the CIID shall, in aclclitiotl to pztytlent of Special'l'iues at tite latcs út fortìi above , be sribject to payment of an)/ costs inculrecl by the CFDancl City in concluctilg the ame.ration ptoce.ss ¿tncl snch acjcìitional tax rvithin the territoUto be annexecl as r¡n¡,"¡" tlecessary to compensate for the irtterest ancl Jlrilrcipal previouslypaicl by tite existir,g curn,.,runity'facilities clistrict; provided that in no event shall thciclclitional ta-x authorizecl hereii be allowerl to exceèd the Specittl 'f¿rx applicable to theP¿trcels being amrexecl,
13
23
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 92-1 7
APPENDIX B: DELINQUENCY SUMMARY
The following pages show the Current Delinquency Summary.
24
CFD 92-1 - Community Facilities District 92-1
08/01/2011 Billing:
12/10/2011 $62,313.44 $62,313.44 $0.00 0.00% 226 226 0 0.00%
04/10/2012 $62,313.44 $62,313.44 $0.00 0.00% 226 226 0 0.00%
$124,626.88Subtotal: $124,626.88 $0.00 452 452 00.00% 0.00%
08/01/2012 Billing:
12/10/2012 $62,597.44 $62,597.44 $0.00 0.00% 226 226 0 0.00%
04/10/2013 $62,597.44 $62,597.44 $0.00 0.00% 226 226 0 0.00%
$125,194.88Subtotal: $125,194.88 $0.00 452 452 00.00% 0.00%
08/01/2013 Billing:
12/10/2013 $62,881.44 $62,881.44 $0.00 0.00% 226 226 0 0.00%
04/10/2014 $62,881.44 $62,881.44 $0.00 0.00% 226 226 0 0.00%
$125,762.88Subtotal: $125,762.88 $0.00 452 452 00.00% 0.00%
08/01/2014 Billing:
12/10/2014 $63,165.44 $63,165.44 $0.00 0.00% 226 226 0 0.00%
04/10/2015 $63,165.44 $63,165.44 $0.00 0.00% 226 226 0 0.00%
$126,330.88Subtotal: $126,330.88 $0.00 452 452 00.00% 0.00%
08/01/2015 Billing:
12/10/2015 $63,449.44 $63,285.19 $164.25 0.26% 226 225 1 0.44%
04/10/2016 $63,449.44 $63,285.19 $164.25 0.26% 226 225 1 0.44%
$126,898.88Subtotal: $126,570.38 $328.50 452 450 20.26% 0.44%
08/01/2016 Billing:
12/10/2016 $63,733.44 $63,569.19 $164.25 0.26% 226 225 1 0.44%
04/10/2017 $63,733.44 $63,569.19 $164.25 0.26% 226 225 1 0.44%
$127,466.88Subtotal: $127,138.38 $328.50 452 450 20.26% 0.44%
08/01/2017 Billing:
12/10/2017 $64,017.44 $63,681.82 $335.62 0.52% 226 224 2 0.88%
04/10/2018 $64,017.44 $63,681.82 $335.62 0.52% 226 224 2 0.88%
$128,034.88Subtotal: $127,363.64 $671.24 452 448 40.52% 0.88%
Page 1 of 2Copyright © 2012 by NBS 12/09/2020 07:01:02PM
Due Date
Delinquency Summary Report
City of Live Oak
As of: 12/09/2020
District
DelinquentInstallments
PaidInstallments
BilledInstallments
DelinquentAmount %
DelinquentAmount
PaidAmount
BilledAmount
DelinquentInstallments %
25
CFD 92-1 - Community Facilities District 92-1
08/01/2018 Billing:
12/10/2018 $64,301.44 $64,130.07 $171.37 0.27% 226 225 1 0.44%
04/10/2019 $64,301.44 $64,130.07 $171.37 0.27% 226 225 1 0.44%
$128,602.88Subtotal: $128,260.14 $342.74 452 450 20.27% 0.44%
08/01/2019 Billing:
12/10/2019 $64,585.44 $63,733.54 $851.90 1.32% 226 221 5 2.21%
04/10/2020 $64,585.44 $62,244.43 $2,341.01 3.62% 226 217 9 3.98%
$129,170.88Subtotal: $125,977.97 $3,192.91 452 438 142.47% 3.10%
CFD 92-1 Total: $1,142,089.92 $1,137,226.03 $4,863.89 4,068 4,044 240.43% 0.59%
Agency Grand Total: $1,142,089.92 $4,863.89$1,137,226.03 4,068 244,0440.43% 0.59%
Page 2 of 2Copyright © 2012 by NBS 12/09/2020 07:01:02PM
Due Date
Delinquency Summary Report
City of Live Oak
As of: 12/09/2020
District
DelinquentInstallments
PaidInstallments
BilledInstallments
DelinquentAmount %
DelinquentAmount
PaidAmount
BilledAmount
DelinquentInstallments %
26
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 92-1 8
APPENDIX C: FINAL BUDGET FOR FISCAL YEAR 2020/21
The following page shows the Final Budget for Fiscal Year 2020/21.
27
Final Budget for Fiscal Year 2020/21
Community Facilities District 92-1
City of Live Oak
FY 2019/20FY 2020/21Category/Item Increase / (Decrease)
Miscellaneous
DM charges - District-wide $214.50 $231.00 ($16.50)
Installment rounding 0.00 (0.47) 0.47
Subtotal: $214.50 $230.53 ($16.03)
Admin. Expenses
School District $78,599.66 $78,326.99 $272.67
City 35,353.37 35,269.87 83.50
Agency administrative costs 9,000.00 9,000.00 0.00
County collection fees 67.80 67.80 0.00
Administration costs 6,362.08 6,153.44 208.64
Administration expenses 141.47 122.25 19.22
Subtotal: $129,524.38 $128,940.35 $584.03
Total Accounts:
$129,738.88 $129,170.88 $568.00
Footnotes:
226 226 0
Grand Total:
Copyright © 2013 by NBS Page 1 of 1 12/07/2020 09:11:04AM
28
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 92-1 9
APPENDIX D: FISCAL YEAR 2020/2021 FINAL BILLING DETAIL
The following pages show the Final Billing Detail Report for Fiscal Year 2020/21.
29
levyProperty ID Other TotalDBAccount ID
Community Facilities District 92-1
City of Live Oak
Final Billing Detail Report for Fiscal Year 2020/21
$575.14 $0.00 $575.1406-040-01506-040-015
611.62 0.00 611.6206-040-01606-040-016
575.14 0.00 575.1406-040-01706-040-017
758.62 0.00 758.6206-040-01806-040-018
662.66 0.00 662.6606-040-01906-040-019
691.90 0.00 691.9006-040-02006-040-020
631.36 0.00 631.3606-040-02106-040-021
631.36 0.00 631.3606-040-02206-040-022
662.66 0.00 662.6606-040-02306-040-023
714.46 0.00 714.4606-040-02406-040-024
593.60 0.00 593.6006-040-02506-040-025
631.36 0.00 631.3606-040-02606-040-026
593.60 0.00 593.6006-040-02706-040-027
593.60 0.00 593.6006-040-02806-040-028
631.36 0.00 631.3606-040-02906-040-029
593.60 0.00 593.6006-040-03006-040-030
714.46 0.00 714.4606-040-03106-040-031
714.46 0.00 714.4606-040-03206-040-032
866.18 0.00 866.1806-040-03306-040-033
611.62 0.00 611.6206-040-03406-040-034
758.62 0.00 758.6206-040-03506-040-035
641.86 0.00 641.8606-040-03606-040-036
758.62 0.00 758.6206-040-03706-040-037
575.14 0.00 575.1406-040-03806-040-038
611.62 0.00 611.6206-040-03906-040-039
575.14 0.00 575.1406-040-04006-040-040
997.60 0.00 997.6006-040-04206-040-042
812.20 0.00 812.2006-040-04306-040-043
866.18 0.00 866.1806-040-04406-040-044
727.68 0.00 727.6806-040-04506-040-045
866.18 0.00 866.1806-040-04606-040-046
997.60 0.00 997.6006-040-04706-040-047
812.20 0.00 812.2006-040-04806-040-048
866.18 0.00 866.1806-040-04906-040-049
866.18 0.00 866.1806-040-05006-040-050
997.60 0.00 997.6006-040-05106-040-051
866.18 0.00 866.1806-040-05206-040-052
812.20 0.00 812.2006-040-05306-040-053
997.60 0.00 997.6006-040-05406-040-054
812.20 0.00 812.2006-040-05506-040-055
Page 1 of 6 12/07/2020 09:12:57AMCopyright © 2013 by NBS 30
levyProperty ID Other TotalDBAccount ID
Community Facilities District 92-1
City of Live Oak
Final Billing Detail Report for Fiscal Year 2020/21
866.18 0.00 866.1806-040-05606-040-056
997.60 0.00 997.6006-040-05706-040-057
866.18 0.00 866.1806-040-05806-040-058
812.20 0.00 812.2006-040-05906-040-059
727.68 0.00 727.6806-040-06006-040-060
997.60 0.00 997.6006-040-06106-040-061
866.18 0.00 866.1806-040-06206-040-062
812.20 0.00 812.2006-040-06306-040-063
727.68 0.00 727.6806-040-06406-040-064
866.18 0.00 866.1806-040-06506-040-065
997.60 0.00 997.6006-040-06606-040-066
812.20 0.00 812.2006-040-06706-040-067
866.18 0.00 866.1806-040-06806-040-068
997.60 0.00 997.6006-040-06906-040-069
812.20 0.00 812.2006-040-07006-040-070
997.60 0.00 997.6006-040-07106-040-071
866.18 0.00 866.1806-040-07206-040-072
876.22 0.00 876.2206-040-07306-040-073
727.68 0.00 727.6806-040-07406-040-074
812.20 0.00 812.2006-040-07506-040-075
866.18 0.00 866.1806-040-07606-040-076
812.20 0.00 812.2006-040-07706-040-077
997.60 0.00 997.6006-040-07806-040-078
727.68 0.00 727.6806-040-07906-040-079
866.18 0.00 866.1806-040-08006-040-080
997.60 0.00 997.6006-040-08106-040-081
812.20 0.00 812.2006-040-08206-040-082
866.18 0.00 866.1806-040-08306-040-083
727.68 0.00 727.6806-040-08406-040-084
876.22 0.00 876.2206-040-08506-040-085
876.22 0.00 876.2206-040-08606-040-086
876.22 0.00 876.2206-040-08706-040-087
876.22 0.00 876.2206-040-08806-040-088
876.22 0.00 876.2206-040-08906-040-089
876.22 0.00 876.2206-040-09006-040-090
812.20 0.00 812.2006-040-09106-040-091
866.18 0.00 866.1806-040-09206-040-092
997.60 0.00 997.6006-040-09306-040-093
866.18 0.00 866.1806-040-09406-040-094
997.60 0.00 997.6006-040-09506-040-095
Page 2 of 6 12/07/2020 09:12:57AMCopyright © 2013 by NBS 31
levyProperty ID Other TotalDBAccount ID
Community Facilities District 92-1
City of Live Oak
Final Billing Detail Report for Fiscal Year 2020/21
727.68 0.00 727.6806-040-09606-040-096
812.20 0.00 812.2006-040-09706-040-097
866.18 0.00 866.1806-040-09806-040-098
997.60 0.00 997.6006-040-09906-040-099
812.20 0.00 812.2006-040-10006-040-100
997.60 0.00 997.6006-040-10106-040-101
876.22 0.00 876.2206-040-10206-040-102
300.00 0.00 300.0006-080-01606-080-016
300.00 0.00 300.0006-080-01706-080-017
314.24 0.00 314.2406-080-01806-080-018
314.24 0.00 314.2406-080-01906-080-019
314.24 0.00 314.2406-080-02006-080-020
328.50 0.00 328.5006-080-02106-080-021
314.24 0.00 314.2406-080-02206-080-022
314.24 0.00 314.2406-080-02306-080-023
314.24 0.00 314.2406-080-02406-080-024
314.24 0.00 314.2406-080-02506-080-025
314.24 0.00 314.2406-080-02606-080-026
328.50 0.00 328.5006-080-02706-080-027
314.24 0.00 314.2406-080-02806-080-028
328.50 0.00 328.5006-080-02906-080-029
314.24 0.00 314.2406-080-03006-080-030
314.24 0.00 314.2406-080-03106-080-031
314.24 0.00 314.2406-080-03206-080-032
328.50 0.00 328.5006-080-03506-080-035
314.24 0.00 314.2406-080-03606-080-036
328.50 0.00 328.5006-080-03706-080-037
314.24 0.00 314.2406-080-03806-080-038
328.50 0.00 328.5006-080-03906-080-039
328.50 0.00 328.5006-080-04006-080-040
314.24 0.00 314.2406-080-04106-080-041
314.24 0.00 314.2406-080-04206-080-042
342.74 0.00 342.7406-080-04306-080-043
328.50 0.00 328.5006-080-04406-080-044
328.50 0.00 328.5006-080-04506-080-045
342.74 0.00 342.7406-080-04606-080-046
328.50 0.00 328.5006-080-04706-080-047
328.50 0.00 328.5006-080-04806-080-048
328.50 0.00 328.5006-080-04906-080-049
328.50 0.00 328.5006-080-05006-080-050
Page 3 of 6 12/07/2020 09:12:57AMCopyright © 2013 by NBS 32
levyProperty ID Other TotalDBAccount ID
Community Facilities District 92-1
City of Live Oak
Final Billing Detail Report for Fiscal Year 2020/21
342.74 0.00 342.7406-080-05106-080-051
328.50 0.00 328.5006-080-05206-080-052
328.50 0.00 328.5006-080-05306-080-053
342.74 0.00 342.7406-080-05406-080-054
328.50 0.00 328.5006-080-05506-080-055
342.74 0.00 342.7406-080-05606-080-056
342.74 0.00 342.7406-080-05706-080-057
342.74 0.00 342.7406-080-05806-080-058
342.74 0.00 342.7406-080-05906-080-059
342.74 0.00 342.7406-080-06006-080-060
342.74 0.00 342.7406-080-06106-080-061
342.74 0.00 342.7406-080-06206-080-062
342.74 0.00 342.7406-080-06306-080-063
342.74 0.00 342.7406-080-06406-080-064
342.74 0.00 342.7406-080-06506-080-065
342.74 0.00 342.7406-080-06606-080-066
342.74 0.00 342.7406-080-06706-080-067
342.74 0.00 342.7406-080-06906-080-069
342.74 0.00 342.7406-080-07006-080-070
342.74 0.00 342.7406-080-07106-080-071
342.74 0.00 342.7406-080-07206-080-072
342.74 0.00 342.7406-080-07306-080-073
342.74 0.00 342.7406-080-07406-080-074
342.74 0.00 342.7406-080-07506-080-075
342.74 0.00 342.7406-080-07606-080-076
342.74 0.00 342.7406-080-07706-080-077
489.94 0.00 489.9406-080-07806-080-078
474.58 0.00 474.5806-080-07906-080-079
682.00 0.00 682.0006-080-08006-080-080
553.56 0.00 553.5606-080-08106-080-081
594.30 0.00 594.3006-080-08206-080-082
561.40 0.00 561.4006-080-08306-080-083
430.54 0.00 430.5406-080-08406-080-084
563.96 0.00 563.9606-080-08506-080-085
525.92 0.00 525.9206-080-08606-080-086
592.34 0.00 592.3406-080-08706-080-087
551.96 0.00 551.9606-080-08806-080-088
564.84 0.00 564.8406-080-08906-080-089
583.52 0.00 583.5206-080-09006-080-090
652.52 0.00 652.5206-080-09106-080-091
Page 4 of 6 12/07/2020 09:12:57AMCopyright © 2013 by NBS 33
levyProperty ID Other TotalDBAccount ID
Community Facilities District 92-1
City of Live Oak
Final Billing Detail Report for Fiscal Year 2020/21
525.92 0.00 525.9206-080-09206-080-092
408.98 0.00 408.9806-080-09306-080-093
618.66 0.00 618.6606-080-09406-080-094
466.10 0.00 466.1006-080-09506-080-095
512.16 0.00 512.1606-080-09606-080-096
476.56 0.00 476.5606-080-09706-080-097
525.92 0.00 525.9206-080-09806-080-098
554.78 0.00 554.7806-080-09906-080-099
525.92 0.00 525.9206-080-10006-080-100
742.56 0.00 742.5606-100-02906-100-029
762.62 0.00 762.6206-100-03006-100-030
463.50 0.00 463.5006-250-02006-250-020
481.04 0.00 481.0406-250-02106-250-021
455.30 0.00 455.3006-250-02206-250-022
342.74 0.00 342.7406-451-00406-451-004
328.50 0.00 328.5006-451-01106-451-011
300.00 0.00 300.0006-451-01406-451-014
328.50 0.00 328.5006-451-01606-451-016
314.24 0.00 314.2406-451-01706-451-017
603.54 0.00 603.5406-570-00106-570-001
614.66 0.00 614.6606-570-00206-570-002
583.52 0.00 583.5206-570-00306-570-003
614.66 0.00 614.6606-570-00406-570-004
342.74 0.00 342.7406-570-00506-570-005
342.74 0.00 342.7406-570-00606-570-006
610.66 0.00 610.6606-570-00706-570-007
614.66 0.00 614.6606-570-00806-570-008
630.40 0.00 630.4006-570-00906-570-009
314.24 0.00 314.2406-570-01006-570-010
314.24 0.00 314.2406-570-01106-570-011
614.66 0.00 614.6606-570-01206-570-012
300.00 0.00 300.0006-570-01306-570-013
300.00 0.00 300.0006-570-01406-570-014
300.00 0.00 300.0006-570-01506-570-015
300.00 0.00 300.0006-570-01606-570-016
300.00 0.00 300.0006-570-01706-570-017
328.50 0.00 328.5006-590-02506-590-025
328.50 0.00 328.5006-590-02706-590-027
328.50 0.00 328.5006-590-02806-590-028
328.50 0.00 328.5006-590-02906-590-029
Page 5 of 6 12/07/2020 09:12:57AMCopyright © 2013 by NBS 34
levyProperty ID Other TotalDBAccount ID
Community Facilities District 92-1
City of Live Oak
Final Billing Detail Report for Fiscal Year 2020/21
328.50 0.00 328.5006-590-03006-590-030
328.50 0.00 328.5006-590-03106-590-031
328.50 0.00 328.5006-590-03206-590-032
617.26 0.00 617.2606-590-03306-590-033
660.74 0.00 660.7406-590-03406-590-034
614.66 0.00 614.6606-590-03506-590-035
675.66 0.00 675.6606-590-03606-590-036
513.62 0.00 513.6206-590-03706-590-037
533.62 0.00 533.6206-590-03806-590-038
549.52 0.00 549.5206-590-03906-590-039
586.38 0.00 586.3806-590-04006-590-040
660.74 0.00 660.7406-590-04106-590-041
614.66 0.00 614.6606-590-04206-590-042
630.40 0.00 630.4006-590-04306-590-043
583.52 0.00 583.5206-590-04406-590-044
598.16 0.00 598.1606-590-04506-590-045
723.02 0.00 723.0206-590-04606-590-046
630.40 0.00 630.4006-590-04706-590-047
742.56 0.00 742.5606-590-04806-590-048
742.56 0.00 742.5606-590-04906-590-049
598.16 0.00 598.1606-590-05006-590-050
598.16 0.00 598.1606-590-05106-590-051
328.50 0.00 328.5006-590-05306-590-053
328.50 0.00 328.5006-590-05406-590-054
328.50 0.00 328.5006-590-05506-590-055
328.50 0.00 328.5006-590-05606-590-056
$129,738.88226 Accounts $129,738.88$0.00
Page 6 of 6 12/07/2020 09:12:57AMCopyright © 2013 by NBS 35
City of Live OakReport to City Council
Meeting Date: January 6, 2021
Title: Filing and Acceptance of State Required Annual Report FY 2020-21 forCommunity Facilities District No. 2004-1 of the City of Live Oak
Contact Information: (Joe Aguilar, Finance Director)
Background: In February 2004, the Council approved the establishment of CommunityFacilities District No. 2004-1 for the purpose of financing the costs andexpenses of providing municipal services to the then developed parcelswithin the district. A total of 687 properties are currently assessed tax leviesfor Community Facilities District No. 2004-1 which includes theneighborhoods and subdivisions known as Pennington Ranch phases I - V,Peachtree II, Peachtree III, Garden Glen, Sand Piper, and Walnut Viewsubdivisions.
Attached is the informational report that meets the statutory requirements(Government Code Section 50075.3 and 53411). The annual reports areprepared by NBS (an engineering and consulting firm) who also prepares theannual tax levy roll for the district. This report is only an informational reportand does not affect the levying of taxes or the administration of the district.
Fiscal Impacts: None.
Recommendation: Accept and file.
Attachments:
CFD 2004-1 Annual Report
36
https://legistarweb-production.s3.amazonaws.com/uploads/attachment/pdf/782228/2021-1-6_Ex_B_CFD_2004_annual_report.pdf
nbsgov.com
Prepared by:
Corporate Headquarters 32605 Temecula Parkway, Suite 100
Temecula, CA 92592 Toll free: 800.676.7516
Fiscal Year 2020/21 Annual Report For:
Community Facilities District No. 2004-1
December 2020
37
TABLE OF CONTENTS
District Analysis .............................................................................................................. 1
1.1 District ....................................................................................................................... 1
1.2 Levy ............................................................................................................................ 1
1.3 Delinquency Management ........................................................................................ 1
Local Agency Special Tax and Bond Accountability Act .................................................... 2
2.1 Purpose of Special Tax ............................................................................................... 2
2.2 Collections & Expenditures ....................................................................................... 2
Levy Analysis .................................................................................................................. 3
3.1 Levy Summary ........................................................................................................... 3
3.2 Special Tax Spread ..................................................................................................... 4
3.3 Maximum and Applied Rates .................................................................................... 4
3.4 Applied Tax Rates ...................................................................................................... 5
3.5 Maximum Tax Rates .................................................................................................. 5
Financial Status .............................................................................................................. 6
4.1 District Funds ............................................................................................................. 6
4.2 Delinquency Status and Foreclosure Covenant ........................................................ 6
Appendix A: Rate And Method Of Apportionment ................................................................. 7
Appendix B: Delinquency Summary ....................................................................................... 8
Appendix C: Final Budget for Fiscal Year 2020/21 ................................................................... 9
Appendix D: Fiscal Year 2020/2021 Final Billing Detail .......................................................... 10
38
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 2004-1 1
1. DISTRICT ANALYSIS
1.1 District
The City of Live Oak (the “City”) formed the Community Facilities District No. 2004-1 (Live Oak Municipal
Services Project) (the “District”) on February 18, 2004, to fund the costs and expenses of providing
municipal services within the boundaries of the District. The services provided include: fire, law
enforcement, animal control, parks and recreation/pool, storm drainage facilities as well as street light
maintenance, installation, repair, removal and replacement, and electrical energy and services related
thereto.
1.2 Levy
The Fiscal Year 2020/21 levy consisted of 687 parcels for a total of $624,812.52. The Final Budget and Final
Billing Detail of the District (included as appendices in this report) include 212 undeveloped parcels in the
total parcel count that are subject to the special tax but were not levied in Fiscal Year 2020/21 due to their
development status. Of the 687 parcels levied, 685 have a property classification of Single Family Detached
and two are classified as Multi-Family Property.
1.3 Delinquency Management
As of December 9, 2020, the District delinquency rate for the 2019/20 Fiscal Year was 1.04%. NBS sent
reminder and/or demand letters to delinquent property owners on behalf of the City. NBS will continue to
monitor delinquencies and recommend the appropriate delinquency management actions to the City as
needed.
NBS
Zaire Marin, Administrator
Adina McCargo, Project Manager
Stephanie Parson, Client Services Director
39
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 2004-1 2
2. LOCAL AGENCY SPECIAL TAX AND BOND ACCOUNTABILITY ACT
Senate Bill 165, filed with the Secretary of State on September 19, 2000, enacted the Local Agency Special
Tax and Bond Accountability Act (the “Act”). This Act requires that any local special tax or local bond
measure subject to voter approval contain a statement indicating the specific purposes of the special tax,
require that the proceeds of the special tax be applied to those purposes, require the creation of an
account into which the proceeds shall be deposited, and require an annual report containing specified
information concerning the use of the proceeds. The Act only applies to any local special tax measure or
local bond measure adopted on or after January 1, 2001 in accordance with Section 50075.1 or Section
53410 of the California Government Code.
Some of the requirements of the Act are handled at the formation of the Special Tax District and others are
handled through annual reports. This Section of this report intends to comply with Sections 50075.3 of the
California Government Code that states:
“The chief fiscal officer of the issuing local agency shall file a report with its governing body no later than
January 1, 2002, and at least once a year thereafter. The annual report shall contain all of the following:
1. The amount of funds collected and expended.
2. The status of any project required or authorized to be funded as identified in subdivision (a) of
Sections 50075.1.”
The requirements of the Act apply to the Funds for the following:
City of Live Oak
Community Facilities District No. 2004-1
2.1 Purpose of Special Tax
Community Facilities District No. 2004-1 (Live Oak Municipal Services Project) was formed to fund the costs
and expenses of providing municipal services within the boundaries of the District. The services provided
include fire, law enforcement, animal control, parks and recreation/pool, storm drainage facilities as well
as streetlight maintenance, installation, repair, removal and replacement, and electrical energy and
services related thereto.
The services financed by the special tax are ongoing.
2.2 Collections & Expenditures
District Amount
Collected (1)
6/30/2020
Balance (2)
Amount
Expended (3) Service Status
CFD 2004-1 $583,661.80 $178,122.00 $405,539.80 Ongoing
(1) Amount levied in Fiscal Year 2019/20.
(2) CFD 2004-1 Funds available as of the listed date
(3) Equal to Amount Collected in Fiscal Year 2019/20 minus the 6/30/2020 Balance.
40
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 2004-1 3
3. LEVY ANALYSIS
3.1 Levy Summary
A summary of the total levy and breakdown of the levy components for Fiscal Year 2020/21 are shown in
the table and chart below.
Parcel Count (1)
Levy Amount (2)
687 $624,812.52
(1) Excludes 212 undeveloped parcels that are subject to the
special tax but were not levied in Fiscal Year 2020/21 due to
their development status.
(2) Includes installment rounding.
Municipal Services
$593,736.64
Other Administrative Expenses
$30,906.80
Delinquency Management Charges & Installment Rounding
$169.08
FIGURE 1. FISCAL YEAR 2020/21 BUDGET COMPOSITION
41
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 2004-1 4
3.2 Special Tax Spread
The total levy and applied rates for Fiscal Year 2020/21 are shown in the table below.
(1) Of the two parcels classified as Multi-Family Property, one parcel has eight units, and one parcel has 56 units.
(2) Every property classification is levied on a per unit basis, except for Commercial Property which is levied on a per
acre basis. In Fiscal Year 2020/21, there were no parcels classified as Commercial Property in the District.
(3) Includes installment rounding.
3.3 Maximum and Applied Rates
The Fiscal Year 2020/21 applied tax rates compared to the maximum tax rates are shown in the table
below.
(1) Only Property Classifications of parcels levied in Fiscal Year 2020/21 are included in the table.
(2) Per the District’s Rate and Method of Apportionment, the maximum tax rate escalates by 5.00% annually.
(3) All Property Classifications are levied at the same percentage of the maximum tax rate (e.g. 50.51%). Any
variation from this is due to the truncation of rates.
Property Classification
Parcel
Count
Unit
Count (1)
Fiscal Year 2020/21
Applied Rate (2)
Fiscal Year 2020/21
Special Tax Levy (3)
Single Family Detached 685 685 $909.56/unit $623,048.60
Single Family Attached
(Duplex, Triplex, Fourplex) 0 0 0.00 0.00
Single Family Attached
(Five or more units) 0 0 0.00 0.00
Multi-Family Property (Apartments) 2 64 27.56/unit 1,763.92
Commercial Property 0 0 0.00 0.00
Totals: 687 $624,812.52
Property Classification (1)
Fiscal Year 2020/21
Applied Tax Rate
Fiscal Year 2020/21
Maximum Tax Rate (2)
Percent
of Maximum (3)
Single Family Detached $909.56/unit $1,800.87/unit 50.51%
Multi-Family Property (Apartments) 27.56/unit 54.57/unit 50.50%
42
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 2004-1 5
3.4 Applied Tax Rates
The Fiscal Year 2020/21 applied tax rates compared to the prior year are shown in the table below.
(1) Only Property Classifications of parcels levied in Fiscal Year 2020/21 are included in the table.
(2) The City elected to keep the applied tax rate unchanged from the prior year.
3.5 Maximum Tax Rates
The Fiscal Year 2020/21 maximum tax rates compared to the prior year are shown in the table below.
(1) Per the District’s Rate and Method of Apportionment, the maximum tax rate escalates by 5.00% annually.
Property Classification (1)
Fiscal Year 2020/21
Applied Tax Rate
Fiscal Year 2019/20
Applied Tax Rate
Percent
Change (2)
Single Family Detached $909.56 $909.56 0.00%
Multi-Family Property (Apartments) 27.56 27.56 0.00%
Property Classification
Fiscal Year 2020/21
Maximum Tax Rate
Fiscal Year 2019/20
Maximum Tax Rate
Percent
Change (1)
Single Family Detached $1,800.87 $1,715.11 5.00%
Single Family Attached - Duplex 720.34 686.04 5.00%
Single Family Attached - Triplex 545.71 519.73 5.00%
Single Family Attached - Fourplex 360.17 343.02 5.00%
Single Family Attached
(Five or more units) 218.28 207.89 5.00%
Multi-Family Property (Apartments) 54.57 51.97 5.00%
Commercial Property 392.91 374.20 5.00%
43
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 2004-1 6
4. FINANCIAL STATUS
4.1 District Funds
District 6/30/2020 Balance (1)
CFD 2004-1 $178,122.00
(1) CFD 2004-1 Funds available as of the listed date.
4.2 Delinquency Status and Foreclosure Covenant
Foreclosure Attorney
Foreclosure Recap
Delinquency Management Steps Taken
None None Reminder and Demand Letters Sent
There is no established foreclosure covenant for the District.
44
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 2004-1 7
APPENDIX A: RATE AND METHOD OF APPORTIONMENT
The following pages show the Rate and Method of Apportionment of the Special Tax.
45
46
47
48
49
50
51
52
53
54
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 2004-1 8
APPENDIX B: DELINQUENCY SUMMARY
The following pages show the Current Delinquency Summary.
55
CFD 2004-1 - CFD 2004-1 (Live Oak Municipal Services Project)
08/01/2005 Billing:
12/10/2005 $88,275.00 $88,275.00 $0.00 0.00% 174 174 0 0.00%
04/10/2006 $88,275.00 $88,275.00 $0.00 0.00% 174 174 0 0.00%
$176,550.00Subtotal: $176,550.00 $0.00 348 348 00.00% 0.00%
08/01/2006 Billing:
12/10/2006 $183,642.88 $183,642.88 $0.00 0.00% 497 424 0 0.00%
04/10/2007 $183,642.88 $183,642.88 $0.00 0.00% 497 424 0 0.00%
$367,285.76Subtotal: $367,285.76 $0.00 994 848 00.00% 0.00%
08/01/2007 Billing:
12/10/2007 $219,203.96 $219,203.96 $0.00 0.00% 634 482 0 0.00%
04/10/2008 $219,203.96 $219,203.96 $0.00 0.00% 634 482 0 0.00%
$438,407.92Subtotal: $438,407.92 $0.00 1,268 964 00.00% 0.00%
08/01/2008 Billing:
12/10/2008 $234,211.70 $234,211.70 $0.00 0.00% 960 515 0 0.00%
04/10/2009 $234,211.70 $234,211.70 $0.00 0.00% 960 515 0 0.00%
$468,423.40Subtotal: $468,423.40 $0.00 1,920 1,030 00.00% 0.00%
08/01/2009 Billing:
12/10/2009 $237,395.16 $237,395.16 $0.00 0.00% 960 522 0 0.00%
04/10/2010 $237,395.16 $237,395.16 $0.00 0.00% 960 522 0 0.00%
$474,790.32Subtotal: $474,790.32 $0.00 1,920 1,044 00.00% 0.00%
08/01/2010 Billing:
12/10/2010 $238,759.50 $238,759.50 $0.00 0.00% 960 525 0 0.00%
04/10/2011 $238,759.50 $238,759.50 $0.00 0.00% 960 525 0 0.00%
$477,519.00Subtotal: $477,519.00 $0.00 1,920 1,050 00.00% 0.00%
08/01/2011 Billing:
12/10/2011 $263,317.62 $263,317.62 $0.00 0.00% 962 579 0 0.00%
04/10/2012 $263,317.62 $263,317.62 $0.00 0.00% 962 579 0 0.00%
$526,635.24Subtotal: $526,635.24 $0.00 1,924 1,158 00.00% 0.00%
Page 1 of 3Copyright © 2012 by NBS 12/09/2020 07:02:14PM
Due Date
Delinquency Summary Report
City of Live Oak
As of: 12/09/2020
District
DelinquentInstallments
PaidInstallments
BilledInstallments
DelinquentAmount %
DelinquentAmount
PaidAmount
BilledAmount
DelinquentInstallments %
56
CFD 2004-1 - CFD 2004-1 (Live Oak Municipal Services Project)
08/01/2012 Billing:
12/10/2012 $263,317.62 $263,317.62 $0.00 0.00% 825 579 0 0.00%
04/10/2013 $263,317.62 $263,317.62 $0.00 0.00% 825 579 0 0.00%
$526,635.24Subtotal: $526,635.24 $0.00 1,650 1,158 00.00% 0.00%
08/01/2013 Billing:
12/10/2013 $263,317.62 $263,317.62 $0.00 0.00% 900 579 0 0.00%
04/10/2014 $263,317.62 $263,317.62 $0.00 0.00% 900 579 0 0.00%
$526,635.24Subtotal: $526,635.24 $0.00 1,800 1,158 00.00% 0.00%
08/01/2014 Billing:
12/10/2014 $263,317.62 $263,317.62 $0.00 0.00% 900 579 0 0.00%
04/10/2015 $263,317.62 $263,317.62 $0.00 0.00% 900 579 0 0.00%
$526,635.24Subtotal: $526,635.24 $0.00 1,800 1,158 00.00% 0.00%
08/01/2015 Billing:
12/10/2015 $263,317.62 $263,317.62 $0.00 0.00% 898 579 0 0.00%
04/10/2016 $263,317.62 $263,317.62 $0.00 0.00% 898 579 0 0.00%
$526,635.24Subtotal: $526,635.24 $0.00 1,796 1,158 00.00% 0.00%
08/01/2016 Billing:
12/10/2016 $264,089.30 $264,089.30 $0.00 0.00% 898 580 0 0.00%
04/10/2017 $264,089.30 $264,089.30 $0.00 0.00% 898 580 0 0.00%
$528,178.60Subtotal: $528,178.60 $0.00 1,796 1,160 00.00% 0.00%
08/01/2017 Billing:
12/10/2017 $263,179.80 $263,179.80 $0.00 0.00% 898 578 0 0.00%
04/10/2018 $263,179.80 $263,179.80 $0.00 0.00% 898 578 0 0.00%
$526,359.60Subtotal: $526,359.60 $0.00 1,796 1,156 00.00% 0.00%
08/01/2018 Billing:
12/10/2018 $263,179.80 $263,179.80 $0.00 0.00% 898 578 0 0.00%
04/10/2019 $263,179.80 $262,725.02 $454.78 0.17% 898 577 1 0.11%
$526,359.60Subtotal: $525,904.82 $454.78 1,796 1,155 10.09% 0.06%
Page 2 of 3Copyright © 2012 by NBS 12/09/2020 07:02:14PM
Due Date
Delinquency Summary Report
City of Live Oak
As of: 12/09/2020
District
DelinquentInstallments
PaidInstallments
BilledInstallments
DelinquentAmount %
DelinquentAmount
PaidAmount
BilledAmount
DelinquentInstallments %
57
CFD 2004-1 - CFD 2004-1 (Live Oak Municipal Services Project)
08/01/2019 Billing:
12/10/2019 $291,830.90 $290,149.64 $1,681.26 0.58% 899 638 3 0.33%
04/10/2020 $291,830.90 $287,420.96 $4,409.94 1.51% 899 632 9 1.00%
$583,661.80Subtotal: $577,570.60 $6,091.20 1,798 1,270 121.04% 0.67%
CFD 2004-1 Total: $7,200,712.20 $7,194,166.22 $6,545.98 24,526 15,815 130.09% 0.05%
Agency Grand Total: $7,200,712.20 $6,545.98$7,194,166.22 24,526 1315,8150.09% 0.05%
Page 3 of 3Copyright © 2012 by NBS 12/09/2020 07:02:14PM
Due Date
Delinquency Summary Report
City of Live Oak
As of: 12/09/2020
District
DelinquentInstallments
PaidInstallments
BilledInstallments
DelinquentAmount %
DelinquentAmount
PaidAmount
BilledAmount
DelinquentInstallments %
58
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 2004-1 9
APPENDIX C: FINAL BUDGET FOR FISCAL YEAR 2020/21
The following page shows the Final Budget for Fiscal Year 2020/21.
59
Final Budget for Fiscal Year 2020/21
CFD 2004-1 (Live Oak Municipal Services Project)
City of Live Oak
FY 2019/20FY 2020/21Category/Item Increase / (Decrease)
Miscellaneous
Other costs $0.00 $0.00 $0.00
DM charges - District-wide 169.00 338.50 (169.50)
Anticiapted Delinquencies 0.00 0.00 0.00
Installment rounding 0.08 (0.08) 0.16
Subtotal: $169.08 $338.42 ($169.34)
Admin. Expenses
Municipal Services $593,736.64 $552,558.87 $41,177.77
Agency administrative costs 20,000.00 20,000.00 0.00
County collection fees 206.10 192.30 13.80
Administration costs 10,467.92 10,369.30 98.62
Administration expenses 232.78 202.91 29.87
Subtotal: $624,643.44 $583,323.38 $41,320.06
Total Accounts:
$624,812.52 $583,661.80 $41,150.72
Footnotes:
899 899 0
Grand Total:
Copyright © 2013 by NBS Page 1 of 1 12/04/2020 07:56:27PM
60
City of Live Oak Fiscal Year 2020/21 Annual Report - Community Facilities District No. 2004-1 10
APPENDIX D: FISCAL YEAR 2020/2021 FINAL BILLING DETAIL
The following pages show the Final Billing Detail Report for Fiscal Year 2020/21.
61
AnnexLevyProperty ID TLevy Other TotalDBAccount ID
CFD 2004-1 (Live Oak Municipal Services Project)
City of Live Oak
Final Billing Detail Report for Fiscal Year 2020/21
$0.00 $0.00 $0.00 $0.0006-010-00106-010-001
0.00 0.00 0.00 0.0006-060-01106-060-011
0.00 0.00 0.00 0.0006-060-01206-060-012
0.00 0.00 0.00 0.0006-060-01306-060-013
0.00 0.00 0.00 0.0006-060-01406-060-014
0.00 0.00 0.00 0.0006-100-01506-100-015
0.00 0.00 0.00 0.0006-100-02506-100-025
0.00 0.00 0.00 0.0006-100-02606-100-026
0.00 0.00 0.00 0.0006-310-00206-310-002
0.00 0.00 0.00 0.0006-310-00506-310-005
0.00 0.00 0.00 0.0006-310-00606-310-006
0.00 0.00 0.00 0.0006-310-00906-310-009
0.00 0.00 0.00 0.0006-370-00306-370-003
0.00 0.00 0.00 0.0006-370-00406-370-004
0.00 0.00 0.00 0.0006-370-00506-370-005
0.00 0.00 0.00 0.0006-400-00206-400-002
0.00 0.00 0.00 0.0006-400-00306-400-003
0.00 0.00 0.00 0.0006-400-00406-400-004
0.00 0.00 0.00 0.0006-470-03506-470-035
0.00 0.00 0.00 0.0006-560-00206-560-002
0.00 909.56 0.00 909.5606-580-02106-580-021
0.00 909.56 0.00 909.5606-580-02206-580-022
0.00 909.56 0.00 909.5606-580-02306-580-023
0.00 909.56 0.00 909.5606-580-02406-580-024
0.00 909.56 0.00 909.5606-580-02506-580-025
0.00 909.56 0.00 909.5606-580-02606-580-026
0.00 909.56 0.00 909.5606-580-02706-580-027
0.00 909.56 0.00 909.5606-580-02806-580-028
0.00 909.56 0.00 909.5606-580-02906-580-029
0.00 909.56 0.00 909.5606-580-03006-580-030
0.00 909.56 0.00 909.5606-580-03106-580-031
0.00 909.56 0.00 909.5606-580-03206-580-032
0.00 909.56 0.00 909.5606-580-03306-580-033
0.00 909.56 0.00 909.5606-580-03406-580-034
0.00 909.56 0.00 909.5606-580-03506-580-035
0.00 909.56 0.00 909.5606-580-03606-580-036
0.00 909.56 0.00 909.5606-580-03706-580-037
0.00 909.56 0.00 909.5606-580-03806-580-038
0.00 909.56 0.00 909.5606-580-03906-580-039
0.00 909.56 0.00 909.5606-580-04006-580-040
Page 1 of 23 12/07/2020 11:18:27AMCopyright © 2013 by NBS 62
AnnexLevyProperty ID TLevy Other TotalDBAccount ID
CFD 2004-1 (Live Oak Municipal Services Project)
City of Live Oak
Final Billing Detail Report for Fiscal Year 2020/21
0.00 909.56 0.00 909.5606-580-04106-580-041
0.00 909.56 0.00 909.5606-580-04206-580-042
0.00 909.56 0.00 909.5606-580-04306-580-043
0.00 909.56 0.00 909.5606-580-04406-580-044
0.00 909.56 0.00 909.5606-580-04506-580-045
0.00 909.56 0.00 909.5606-580-04606-580-046
0.00 909.56 0.00 909.5606-580-04706-580-047
0.00 909.56 0.00 909.5606-580-04806-580-048
0.00 909.56 0.00 909.5606-580-04906-580-049
0.00 909.56 0.00 909.5606-580-05006-580-050
0.00 909.56 0.00 909.5606-580-05106-580-051
0.00 909.56 0.00 909.5606-580-05206-580-052
0.00 909.56 0.00 909.5606-580-05306-580-053
0.00 909.56 0.00 909.5606-580-05406-580-054
0.00 909.56 0.00 909.5606-580-05506-580-055
0.00 909.56 0.00 909.5606-580-05606-580-056
0.00 909.56 0.00 909.5606-580-05706-580-057
0.00 909.56 0.00 909.5606-580-05806-580-058
0.00 909.56 0.00 909.5606-580-05906-580-059
0.00 909.56 0.00 909.5606-580-06006-580-060
0.00 909.56 0.00 909.5606-580-06106-580-061
0.00 909.56 0.00 909.5606-580-06206-580-062
0.00 909.56 0.00 909.5606-580-06306-580-063
0.00 909.56 0.00 909.5606-580-06406-580-064
0.00 909.56 0.00 909.5606-580-06506-580-065
0.00 909.56 0.00 909.5606-580-06606-580-066
0.00 909.56 0.00 909.5606-580-06706-580-067
0.00 909.56 0.00 909.5606-580-06806-580-068
0.00 909.56 0.00 909.5606-580-06906-580-069
0.00 909.56 0.00 909.5606-580-07006-580-070
0.00 909.56 0.00 909.5606-580-07106-580-071
0.00 909.56 0.00 909.5606-580-07206-580-072
0.00 909.56 0.00 909.5606-580-07306-580-073
0.00 909.56 0.00 909.5606-580-07406-580-074
0.00 909.56 0.00 909.5606-580-07506-580-075
0.00 909.56 0.00 909.5606-580-07606-580-076
0.00 909.56 0.00 909.5606-580-07706-580-077
0.00 909.56 0.00 909.5606-580-07806-580-078
0.00 909.56 0.00 909.5606-580-07906-580-079
0.00 909.56 0.00 909.5606-580-08006-580-080
Page 2 of 23 12/07/2020 11:18:27AMCopyright © 2013 by NBS 63
AnnexLevyProperty ID TLevy Other TotalDBAccount ID
CFD 2004-1 (Live Oak Municipal Services Project)
City of Live Oak
Final Billing Detail Report for Fiscal Year 2020/21
0.00 909.56 0.00 909.5606-580-08106-580-081
0.00 909.56 0.00 909.5606-580-08206-580-082
0.00 909.56 0.00 909.5606-580-08306-580-083
0.00 909.56 0.00 909.5606-580-08406-580-084
0.00 909.56 0.00 909.5606-580-08506-580-085
0.00 0.00 0.00 0.0006-600-00406-600-004
0.00 0.00 0.00 0.0006-600-00606-600-006
0.00 0.00 0.00 0.0006-600-00706-600-007
0.00 0.00 0.00 0.0006-600-01006-600-010
0.00 0.00 0.00 0.0006-600-01106-600-011
0.00 0.00 0.00 0.0006-600-01306-600-013
0.00 0.00 0.00 0.0006-640-00806-640-008
0.00 909.56 0.00 909.5606-650-04306-650-043
0.00 909.56 0.00 909.5606-650-04406-650-044
0.00 909.56 0.00 909.5606-650-04506-650-045
0.00 909.56 0.00 909.5606-650-04606-650-046
0.00 909.56 0.00 909.5606-650-04706-650-047
0.00 909.56 0.00 909.5606-650-04806-650-048
0.00 909.56 0.00 909.5606-650-04906-650-049
0.00 909.56 0.00 909.5606-650-05006-650-050
0.00 909.56 0.00 909.5606-650-05106-650-051
0.00 909.56 0.00 909.5606-650-05206-650-052
0.00 909.56 0.00 909.5606-650-05306-650-053
0.00 909.56 0.00 909.5606-650-05406-650-054
0.00 909.56 0.00 909.5606-650-05506-650-055
0.00 909.56 0.00 909.5606-650-05606-650-056
0.00 909.56 0.00 909.5606-650-05706-650-057
0.00 909.56 0.00 909.5606-650-05806-650-058
0.00 909.56 0.00 909.5606-650-05906-650-059
0.00 909.56 0.00 909.5606-650-06006-650-060
0.00 909.56 0.00 909.5606-650-06106-650-061
0.00 909.56 0.00 909.5606-650-06206-650-062
0.00 909.56 0.00 909.5606-650-06306-650-063
0.00 909.56 0.00 909.5606-650-06406-650-064
0.00 909.56 0.00 909.5606-650-06506-650-065
0.00 909.56 0.00 909.5606-650-06606-650-066
0.00 909.56 0.00 909.5606-650-06706-650-067
0.00 909.56 0.00 909.5606-650-06806-650-068
0.00 909.56 0.00 909.5606-650-06906-650-069
0.00 909.56 0.00 909.5606-650-07006-650-070
Page 3 of 23 12/07/2020 11:18:27AMCopyright © 2013 by NBS 64
AnnexLevyProperty ID TLevy Other TotalDBAccount ID
CFD 2004-1 (Live Oak Municipal Services Project)
City of Live Oak
Final Billing Detail Report for Fiscal Year 2020/21
0.00 909.56 0.00 909.5606-650-07106-650-071
0.00 909.56 0.00 909.5606-650-07206-650-072
0.00 909.56 0.00 909.5606-650-07306-650-073
0.00 909.56 0.00 909.5606-650-07406-650-074
0.00 909.56 0.00 909.5606-650-07506-650-075
0.00 909.56 0.00 909.5606-650-07606-650-076
0.00 909.56 0.00 909.5606-650-07706-650-077
0.00 909.56 0.00 909.5606-650-07806-650-078
0.00 909.56 0.00 909.5606-650-07906-650-079
0.00 909.56 0.00 909.5606-650-08006-650-080
0.00 909.56 0.00 909.5606-650-08106-650-081
0.00 909.56 0.00 909.5606-650-08206-650-082
0.00 909.56 0.00 909.5606-660-00106-660-001
0.00 909.56 0.00 909.5606-660-00206-660-002
0.00 909.56 0.00 909.5606-660-00306-660-003
0.00 909.56 0.00 909.5606-660-00406-660-004
0.00 909.56 0.00 909.5606-660-00506-660-005
0.00 909.56 0.00 909.5606-660-00606-660-006
0.00 909.56 0.00 909.5606-660-00706-660-007
0.00 909.56 0.00 909.5606-660-00806-660-008
0.00 909.56 0.00 909.5606-660-00906-660-009
0.00 909.56 0.00 909.5606-660-01006-660-010
0.00 909.56 0.00 909.5606-660-01106-660-011
0.00 909.56 0.00 909.5606-660-01206-660-012
0.00 909.56 0.00 909.5606-660-01306-660-013
0.00 909.56 0.00 909.5606-660-01406-660-014
0.00 909.56 0.00 909.5606-660-01506-660-015
0.00 909.56 0.00 909.5606-660-01606-660-016
0.00 909.56 0.00 909.5606-660-01706-660-017
0.00 909.56 0.00 909.5606-660-01806-660-018
0.00 909.56 0.00 909.5606-660-01906-660-019
0.00 909.56 0.00 909.5606-660-02006-660-020
0.00 909.56 0.00 909.5606-660-02106-660-021
0.00 909.56 0.00 909.5606-660-02206-660-022
0.00 909.56 0.00 909.5606-660-02306-660-023
0.00 909.56 0.00 909.5606-660-02406-660-024
0.00 909.56 0.00 909.5606-660-02506-660-025
0.00 909.56 0.00 909.5606-660-02606-660-026
0.00 909.56 0.00 909.5606-660-02706-660-027
0.00 909.56 0.00 909.5606-660-02806-660-028
Page 4 of 23 12/07/2020 11:18:27AMCopyright © 2013 by NBS 65
AnnexLevyProperty ID TLevy Other TotalDBAccount ID
CFD 2004-1 (Live Oak Municipal Services Project)
City of Live Oak
Final Billing Detail Report for Fiscal Year 2020/21
0.00 909.56 0.00 909.5606-660-02906-660-029
0.00 909.56 0.00 909.5606-660-03006-660-030
0.00 909.56 0.00 909.5606-660-03106-660-031
0.00 909.56 0.00 909.5606-660-03206-660-032
0.00 909.56 0.00 909.5606-660-03306-660-033
0.00 909.56 0.00 909.5606-660-03406-660-034
0.00 909.56 0.00 909.5606-660-03506-660-035
0.00 909.56 0.00 909.5606-660-03606-660-036
0.00 909.56 0.00 909.5606-660-03706-660-037
0.00 909.56 0.00 909.5606-660-03806-660-038
0.00 909.56 0.00 909.5606-660-03906-660-039
0.00 909.56 0.00 909.5606-660-04006-660-040
0.00 909.56 0.00 909.5606-660-04106-660-041
0.00 909.56 0.00 909.5606-660-04206-660-042
0.00 909.56 0.00 909.5606-660-04306-660-043
0.00 909.56 0.00 909.5606-660-04406-660-044
0.00 909.56 0.00 909.5606-660-04506-660-045
0.00 909.56 0.00 909.5606-660-04606-660-046
0.00 909.56 0.00 909.5606-660-04706-660-047
0.00 909.56 0.00 909.5606-660-04806-660-048
0.00 909.56 0.00 909.5606-660-04906-660-049
0.00 909.56 0.00 909.5606-660-05006-660-050
0.00 909.56 0.00 909.5606-660-05106-660-051
0.00 909.56 0.00 909.5606-660-05206-660-052
0.00 909.56 0.00 909.5606-660-05306-660-053
0.00 909.56 0.00 909.5606-660-05406-660-054
0.00 909.56 0.00 909.5606-660-05506-660-055
0.00 909.56 0.00 909.5606-660-05606-660-056
0.00 909.56 0.00 909.5606-660-05706-660-057
0.00 909.56 0.00 909.5606-660-05806-660-058
0.00 909.56 0.00 909.5606-660-05906-660-059
0.00 909.56 0.00 909.5606-660-06006-660-060
0.00 909.56 0.00 909.5606-660-06106-660-061
0.00 909.56 0.00 909.5606-660-06206-660-062
0.00 909.56 0.00 909.5606-660-06306-660-063
0.00 909.56 0.00 909.5606-660-06406-660-064
0.00 909.56 0.00 909.5606-660-06506-660-065
0.00 909.56 0.00 909.5606-660-06606-660-066
0.00 909.56 0.00 909.5606-660-06706-660-067
0.00 909.56 0.00 909.5606-660-06806-660-068
Page 5 of 23 12/07/2020 11:18:27AMCopyright © 2013 by NBS 66
AnnexLevyProperty ID TLevy Other TotalDBAccount ID
CFD 2004-1 (Live Oak Municipal Services Project)
City of Live Oak
Final Billing Detail Report for Fiscal Year 2020/21
0.00 909.56 0.00 909.5606-660-06906-660-069
0.00 909.56 0.00 909.5606-660-07006-660-070
0.00 909.56 0.00 909.5606-660-07106-660-071
0.00 909.56 0.00 909.5606-660-07206-660-072
0.00 0.00 0.00 0.0006-660-07306-660-073
0.00 0.00 0.00 0.0006-660-07406-660-074
0.00 909.56 0.00 909.5606-670-00106-670-001
0.00 909.56 0.00 909.5606-670-00206-670-002
0.00 909.56 0.00 909.5606-670-00306-670-003
0.00 909.56 0.00 909.5606-670-00406-670-004
0.00 909.56 0.00 909.5606-670-00506-670-005
0.00 909.56 0.00 909.5606-670-00606-670-006
0.00 909.56 0.00 909.5606-670-00706-670-007
0.00 909.56 0.00 909.5606-670-00806-670-008
0.00 909.56 0.00 909.5606-670-00906-670-009
0.00 909.56 0.00 909.5606-670-01006-670-010
0.00 909.56 0.00 909.5606-670-01106-670-011
0.00 909.56 0.00 909.5606-670-01206-670-012
0.00 909.56 0.00 909.5606-670-01306-670-013
0.00 909.56 0.00 909.5606-670-01406-670-014
0.00 909.56 0.00 909.5606-670-01506-670-015
0.00 909.56 0.00 909.5606-670-01606-670-016
0.00 909.56 0.00 909.5606-670-01706-670-017
0.00 909.56 0.00 909.5606-670-01806-670-018
0.00 909.56 0.00 909.5606-670-01906-670-019
0.00 909.56 0.00 909.5606-670-02006-670-020
0.00 909.56 0.00 909.5606-670-02106-670-021
0.00 909.56 0.00 909.5606-670-02206-670-022
0.00 909.56 0.00 909.5606-670-02306-670-023
0.00 909.56 0.00 909.5606-670-02406-670-024
0.00 909.56 0.00 909.5606-670-02506-670-025
0.00 909.56 0.00 909.5606-670-02606-670-026
0.00 909.56 0.00 909.5606-670-02706-670-027
0.00 909.56 0.00 909.5606-670-02806-670-028
0.00 909.56 0.00 909.5606-670-02906-670-029
0.00 909.56 0.00 909.5606-670-03006-670-030
0.00 909.56 0.00 909.5606-670-03106-670-031
0.00 909.56 0.00 909.5606-670-03206-670-032
0.00 909.56 0.00 909.5606-670-03306-670-033
0.00 909.56 0.00 909.5606-670-03406-670-034
Page 6 of 23 12/07/2020 11:18:27AMCopyright © 2013 by NBS 67
AnnexLevyProperty ID TLevy Other TotalDBAccount ID
CFD 2004-1 (Live Oak Municipal Services Project)
City of Live Oak
Final Billing Detail Report for Fiscal Year 2020/21
0.00 909.56 0.00 909.5606-670-03506-670-035
0.00 909.56 0.00 909.5606-670-03606-670-036
0.00 909.56 0.00 909.5606-670-03706-670-037
0.00 909.56 0.00 909.5606-670-03806-670-038
0.00 909.56 0.00 909.5606-670-03906-670-039
0.00 909.56 0.00 909.5606-670-04006-670-040
0.00 909.56 0.00 909.5606-670-04106-670-041
0.00 909.56 0.00 909.5606-670-04206-670-042
0.00 909.56 0.00 909.5606-670-04306-670-043
0.00 909.56 0.00 909.5606-670-04406-670-044
0.00 909.56 0.00 909.5606-670-04506-670-045
0.00 909.56 0.00 909.5606-670-04606-670-046
0.00 909.56 0.00 909.5606-670-04706-670-047
0.00 909.56 0.00 909.5606-670-04806-670-048
0.00 909.56 0.00 909.5606-670-04906-670-049
0.00 909.56 0.00 909.5606-670-05006-670-050
0.00 909.56 0.00 909.5606-670-05106-670-051
0.00 909.56 0.00 909.5606-670-05206-670-052
0.00 909.56 0.00 909.5606-670-05306-670-053
0.00 909.56 0.00 909.5606-670-05406-670-054
0.00 909.56 0.00 909.5606-670-05506-670-055
0.00 909.56 0.00 909.5606-670-05606-670-056
0.00 909.56 0.00 909.5606-670-05706-670-057
0.00 909.56 0.00 909.5606-670-05806-670-058
0.00 909.56 0.00 909.5606-670-05906-670-059
0.00 909.56 0.00 909.5606-670-06006-670-060
0.00 909.56 0.00 909.5606-670-06106-670-061
0.00 909.56 0.00 909.5606-670-06206-670-062
0.00 909.56 0.00 909.5606-670-06306-670-063
0.00 909.56 0.00 909.5606-670-06406-670-064
0.00 909.56 0.00 909.5606-670-06506-670-065
0.00 909.56 0.00 909.5606-670-06606-670-066
0.00 909.56 0.00 909.5606-670-06706-670-067
0.00 909.56 0.00 909.5606-670-06806-670-068
0.00 909.56 0.00 909.5606-670-06906-670-069
0.00 909.56 0.00 909.5606-670-07006-670-070
0.00 909.56 0.00 909.5606-670-07106-670-071
0.00 909.56 0.00 909.5606-670-07206-670-072
0.00 909.56 0.00 909.5606-670-07306-670-073
0.00 909.56 0.00 909.5606-670-07406-670-074
Page 7 of 23 12/07/2020 11:18:27AMCopyright © 2013 by NBS 68
AnnexLevyProperty ID TLevy Other TotalDBAccount ID
CFD 2004-1 (Live Oak Municipal Services Project)
City of Live Oak
Final Billing Detail Report for Fiscal Year 2020/21
0.00 909.56 0.00 909.5606-680-00106-680-001
0.00 909.56 0.00 909.5606-680-00206-680-002
0.00 909.56 0.00 909.5606-680-00306-680-003
0.00 909.56 0.00 909.5606-680-00406-680-004
0.00 909.56 0.00 909.5606-680-00506-680-005
0.00 909.56 0.00 909.5606-680-00606-680-006
0.00 909.56 0.00 909.5606-680-00706-680-007
0.00 909.56 0.00 909.5606-680-00806-680-008
0.00 909.56 0.00 909.5606-680-00906-680-009
0.00 909.56 0.00 909.5606-680-01006-680-010
0.00 909.56 0.00 909.5606-680-01106-680-011
0.00 909.56 0.00 909.5606-680-01206-680-012
0.00 909.56 0.00 909.5606-680-01306-680-013
0.00 909.56 0.00 909.5606-680-01406-680-014
0.00 909.56 0.00 909.5606-680-01506-680-015
0.00 909.56 0.00 909.5606-680-01606-680-016
0.00 909.56 0.00 909.5606-680-01706-680-017
0.00 909.56 0.00 909.5606-680-01806-680-018
0.00 909.56 0.00 909.5606-680-01906-680-019
0.00 909.56 0.00 9