Sacramento Municipal Code Art. IV Manner of Fixing Service Fees

All or any portion of the annual costs of maintaining any public improvement by a maintenance benefit area formed under this chapter may be charged to the owners of the property specially benefited thereby by any of the following methods:

A. By a flat service fee for each parcel of property lying within the maintenance benefit area;

B. By a service fee fixed in proportion to the front footage of each parcel of property in the maintenance benefit area to the total front footage of all property within said area;

C. By a service fee fixed in proportion to the total area of each parcel of property within the maintenance benefit area to the total area of all property within said area;

D. By a service fee combining the methods described in subsections B and C of this section; or

E. By any other method other than the ad valorem tax or special tax, which the council finds in its resolution of intention to be an equitable manner of apportionment of said service fee among said owners.

Service fees may also be graduated under any of the above methods to reasonably reflect the different types of usage of the property to which additional maintenance service is provided, and may be adjusted to reflect a change in geographical boundary area. (Prior code § 55.04.401)

The resolution of intention adopted by the city council pursuant to Section 3.128.080 of this chapter and all notices given pursuant to Article III of this chapter shall contain statements describing the method which the city council will follow in fixing the service fees to the owner of each parcel of the property lying within the proposed maintenance benefit area, including, where appropriate, any area covered by a change in geographical boundary area. The resolution of intention and each such notice shall also contain a statement describing: (1) the total estimated costs to be charged by the city council for operation of the maintenance benefit area during its first fiscal year; (2) the estimated service fee to be charged against each owner of the property lying in the proposed maintenance benefit area in that fiscal year. Adjustments shall be made, as appropriate, in the case of a change in geographical boundary area. Said estimates shall be prepared by the city manager, or designee, and approved by the city council.

No proceeding undertaken pursuant to this chapter or any annual assessment levied hereunder shall be held invalid for any error, informality, or other defect in any estimate of cost made or approved as required in this section. (Prior code § 55.04.402)