Ventura Municipal Code Art. 7 Administration of Assessment District and Collection of Assessments

Upon adoption of a city council resolution approving the establishment of a maintenance assessment district and levying an annual assessment against the lots and parcels within the boundaries of such assessment district in the manner provided by this chapter, the city clerk shall prepare a notice of such assessment containing (A) a general description of the improvements to be operated and maintained, in whole or in part, using assessments levied in connection with the district; (B) a summary of the assessment methodology; (C) a reference to the engineer’s report, as adopted, for a full and detailed description of the improvements, the boundaries of the assessment district, and the proposed assessment upon assessable lots and parcels of land within the district; (D) a reference to the resolution adopted pursuant to Section 4.300.540; and (E) a list of affected parcels. Promptly following the preparation of such notice of assessment, the city clerk shall forward a copy of the notice together with the city council resolution approving the maintenance assessment district and levying annual assessments against the lots and parcels within the boundaries of the district to the administrator who shall assume responsibility for administration of such district and collection of such assessments. In addition, the city clerk shall promptly cause a certified copy of such notice to be recorded in the office of the Ventura County recorder whereupon all persons shall be deemed to have notice of the establishment of the maintenance assessment district.

Similarly, upon adoption of a city council resolution modifying or dissolving an assessment district in the manner provided by this chapter, the city clerk shall prepare a notice of such assessment district modification or dissolution, shall forward a copy of such notice together with a copy of the city council resolution approving the assessment district modification or dissolution to the administrator, and shall cause a certified copy of the notice to be recorded in the office of the Ventura County recorder. (Ord. No. 2013-004, § 1, 4-15-13)

For any maintenance assessment district established prior to January 1, 2013, and for which no specific inflation adjustment has been specified in an applicable engineer’s report, an adjustment to the maximum assessment rates shall be annually based on the percentage increase in the Consumer Price Index published by the Federal Bureau of Labor Statistics for all Urban Consumers U.S. Cities Average (all items) or such other measure employed by the U.S. Department of Labor Statistics in lieu of such Consumer Price Index which measures the cost of living in U.S. cities. (Ord. No. 2013-004, § 1, 4-15-13)

Annually, the administrator shall prepare a report that includes, for each maintenance assessment district in the city, (A) an estimate of the fund balance for the assessment district as of the end of the fiscal year, (B) an estimate of funds, other than assessment proceeds, that will be available to operate and maintain the public improvements of the maintenance assessment district for the upcoming fiscal year; (C) an estimate of the cost (calculated as set forth in Section 4.300.310(C)) of operating and maintaining those public improvements for the upcoming fiscal year (including making contributions to reserves), (D) a statement of the total amount of assessment revenues needed for the upcoming fiscal year (i.e., (C) minus the sum of (A) and (B)), (E) a table of maximum assessment rates, adjusted for inflation in the manner set forth in the engineer’s report for the district or Section 4.300.720, (F) a table of the actual assessment rates to be levied for the upcoming fiscal year, which rates shall not exceed the calculated maximum assessment rates, shall be proportional to the rates determined in the engineers report for the maintenance assessment district (as modified pursuant to Article 6 of this chapter), and shall, to the extent possible, be sufficient to raise the total amount of assessment revenues needed for the upcoming fiscal year, and (G) a list of the parcels subject to the assessment and the amount of the assessment to be levied on each listed parcel for the upcoming fiscal year. The tables required by subsections (E) and (F) of this section shall state assessment rates on a per square foot, per dwelling unit, per parcel, or other basis for each class of property identified in the engineer’s report for the maintenance assessment district. A formula may be included in lieu of a rate table. (Ord. No. 2013-004, § 1, 4-15-13)

Annually, the administrator shall prepare a register of all assessments having been levied within an assessment district established pursuant to the provisions of this chapter. Such register shall identify each maintenance assessment district established pursuant to the provisions of this chapter by its number or other designation, and shall set forth the assessor’s parcel number of every lot or parcel of real property within the boundaries of each such assessment district, the name and address of the owner or owners of such lot or parcel, and the amount of the annual assessment to be levied against such lot or parcel during the current tax year as calculated pursuant to Section 4.300.730. Upon completion of such register, the administrator shall file same with the Ventura County auditor with a request that the assessments be added to the secured tax roll for the current fiscal year. (Ord. No. 2013-004, § 1, 4-15-13)

Upon receipt of the annual register of maintenance district assessments prepared by the administrator in the manner required by this chapter, the county auditor shall cause the maintenance district assessments set forth in the annual register to be added to the secured tax roll of the county of Ventura. Thereafter, all such maintenance district assessments shall be paid and collected in the same manner and at the same time as the general taxes of the county on real property are paid and collected, and such assessments shall become delinquent at the same time and bear the same proportionate penalties and interest after delinquency as do the general taxes of the county on real property. (Ord. No. 2013-004, § 1, 4-15-13)