HomeMy WebLinkAbout15 Donner Lake Assessment Agenda Item # 15
R
Public Utility District
WORKSHOP
To: Board of Directors
From: Mary Chapman
Date: August 05, 2009
Subject: Review of the Donner Lake Assessment District Annual Levy
Payment Status
1. WHY THIS MATTER IS BEFORE THE BOARD
This workshop is intended to update the Board on the status of delinquent Donner
Lake Assessment District annual levy payments.
2. HISTORY
The Donner Lake Assessment District (DLAD) was formed to pay for the purchase of
the Donner Lake water system from the Del Oro Water Company and to replace the
majority of the Donner Lake water system. Liens were placed on all of the parcels in
the Assessment District. Property owners in both Nevada and Placer Counties
receive annual levies on their property tax bills.
3. NEW INFORMATION
Nevada County collects the annual levy payments and uses the Teeter method to
reimburse the District. The Teeter method results in the District's receiving 100% of
the amount assessed the DLAD property owners. Nevada County carries the
delinquencies on their records and reserves the right to reclaim delinquent amounts
from the District in the event that the delinquencies grow too large.
The District uses Willdan Financial Services to administer the annual levies including
sending out delinquent notices. It is in the District's best interest to assist in the
collection effort. Placer County only sends the District the money they actually collect
on the tax bills.
All funds collected relating to the Donner Lake Assessment District are deposited into
the DLAD checking account. Administration fees are paid out of the same account.
Attached is a table showing the total amount past due for both Nevada County and
Placer County property owners.
4. FISCAL IMPACT
An increase in uncollectible accounts has no immediate impact on the Donner Lake
Assessment District funds unless Nevada County decides to move away from the
Teeter method of reimbursement.
5. RECOMMENDATION
Review this report and provide comment.
Mary Chapman Michael D. Holley
Administrative Services Manager General Manager
RECAP OF DELINQUENT DLAD ASSESSMENTS
NEVADA COUNTY PROPERTIES:
Tax Year Amount Past Due #of Parcels
2002/03 $491.42 1
2003/04 1,478.69 3
2004/05 1,476.84 2
2005/06 3,730.12 7
2006/07 6,688.30 13
2007/08 15,501.30 33
2008/09 28,833.30 63
Total Nevada County Past Due $58,199.97
PLACER COUNTY PROPERTIES:
2003/04 $497.54 1
2004/05 496.94 1
2005/06 1,058.00 2
2006/07 1,071.72 2
2007/08 1,347.95 3
.2008/09 3,848.89 9
Total Placer County Past Due $8,321.04
Total Past Due $66,521.01