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Earlier editions: 2026-09

Title 3 — REVENUE AND FINANCE›Chapter 3.140 — ASSESSMENT DISTRICT FOR FRANKLIN VILLA NEIGHBORHOOD REVITALIZATION AND RELATED SERVICES

Sacramento Municipal Code Art. IV Reports

Sacramento Municipal Code · 2026-10 edition · updated 2026-10-04 · Sacramento

Cite as: Sacramento Municipal Code Article IV · Text as of 2026-10-04

3.140.240 Reports-Generally.

The city manager shall prepare the following reports in accordance with Sections 3.140.250 through 3.140.300 of this chapter. The city manager may delegate this function to the director of the department of public works, or such other departmental director as the city manager determines appropriate under the circumstances. (Prior code § 86.04.400)

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3.140.250 Fiscal year report.

In accordance with the provisions of this chapter, a report shall be prepared for purposes of Franklin Villa assessment district formation proceedings, and for each fiscal year for which assessments are to be levied and collected to pay the costs of the services, improvements and maintenance described in the report. (Prior code § 86.04.410)

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3.140.260 Contents of report.

A report on Franklin Villa shall specify the fiscal year to which the report applies and, with respect to that year, shall contain:

A. A description of the services to be provided;

B. A description of any improvement provided or maintenance thereof, together with plans and specifications, where applicable;

C. An estimate of the cost of the services or maintenance for the period covered by the report, or if an improvement is proposed, the estimated cost thereof;

D. A diagram for the Franklin Villa assessment district;

E. An analysis of the method utilized for spreading or apportioning the costs;

F. An assessment roll, but only where in the judgment of the city manager the proposed district is of sufficiently small size to warrant production of such a roll. (Prior code § 86.04.420)

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3.140.270 Description of services.

The description of services shall be sufficient if it shows or describes the general nature and extent of the services. If the Franklin Villa assessment district is divided into zones, the description shall indicate the type of services to be provided for each such zone. The description may be prepared as a separate instrument or may be incorporated in the diagram as a combined instrument. (Prior code § 86.04.430)

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3.140.280 Estimate of costs-Contents.

The estimated costs of the services for the fiscal year shall contain estimates for the following:

A. The total cost of the services including personnel, equipment and expenses, and the costs associated with preparation, levy and collection of assessments, including legal administrative costs;

B. The cost of any improvement provided;

C. The amount of any surplus or deficit in the fund to be carried over from a previous fiscal year;

D. The amount of any contributions, if any, to be made from sources other than assessments levied pursuant to this chapter;

E. The net amount to be assessed upon assessable lands within the Franklin Villa assessment district, being the total costs, as referred to in subsection A of this section, increased or decreased, as the case may be, by any of the amounts referred to in subsections B, C and/or D of this section;

F. The maximum assessment proposed to be assessed upon parcels within the Franklin Villa assessment district, based upon land use categories or such other relevant factors or combination of factors selected as the methodology for spreading and allocating assessments. (Prior code § 86.04.440)

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3.140.290 Diagram of district.

The diagram of the Franklin Villa assessment district shall show (1) the exterior boundaries of the Franklin Villa assessment district, (2) the boundaries of any zones within the district, (3) the lines and dimensions of each lot or parcel of land within the district, and (4) the location of each residential unit within the district. Each residential unit shall be identified by a distinctive number or letter.

The lines and dimensions of each lot or parcel of land shown on the diagram shall conform to those shown on the county assessor's maps for the fiscal year to which the report applies. The diagram may refer to the county assessor's maps for a detailed description of the lines and dimensions of any lots or parcels, in which case, those maps shall govern for all details concerning the lines and dimensions of such lots or parcels. The diagram may consist of one or more sheets and may be included in the report or filed with the report although separately bound. (Prior code § 86.04.450)

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3.140.300 Assessment roll-Reference to fiscal year-Contents.

The assessment roll, where required, shall refer to the fiscal year to which it applies and shall:

A. Contain the assessment number of each residential unit to be specially assessed, and the amount of each proposed assessment for the present or forthcoming fiscal year. If the county assessor's parcel number is not used as the assessment number, the assessment roll shall also contain the county assessor's parcel number.

B. Contain an explanation of the method or formula by which it is proposed to divide the cost of the services among the residential units to be specially assessed. The cost may be apportioned by any method or formula which fairly distributes the cost on the basis of estimated benefits to be received by each residential unit from the services. For this purpose the Franklin Villa assessment district may be divided into zones of benefit, the boundaries of which shall then be shown on the diagram.

C. Contain a list of the names and address of all owners of the residential units shown on the diagram and in the assessment roll, as shown on the last equalized assessment roll for county taxes or as known to the city clerk. (Prior code § 86.04.460)

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