93
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 30 th through Wednesday, January 6 th 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

IVE AK ITY OUNCIL GENDA ANUARY LIVE OAK CITY ......2021/01/06  · 5. 2021 Council Member Committee Assignments Recommendation: Approve the 2021 committee assignments as presented

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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

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    0.00 909.56 0.00 9